Effects of Global Warming on Animals Essay

In the United States, the Environmental Protection Agency (EPA) has initiated various environmental campaigns to gradually resolve the increasing impacts of climate change towards the environment (Silverstein et. al. , 2003 p. 5). The public’s increased attention to such problem is not anymore surprising as it threatens every creature with potentially devastating consequences. However, the subjects of animal health have received lesser attention compared to the economic, industrial and social impacts of climatic changes brought by global warming (Sherman, 2002 p. 204). According to Root, Price and Hall et al. (2003), the primary concern of ecologists is the rapid increase of climatic change consistently altering the natural ecology of wildlife in various ecosystems. Based on the annual measurement of atmospheric carbon dioxide (ACO) concentrations, two major signals depicting dramatic ecological patterns have been observed, namely (1) â€Å"seasonal cycle that reflects the metabolism of terrestrial ecosystems in the northern hemisphere†, and (2) â€Å"accelerating increase in tropospheric concentrations of ACO since 1957† (Vitousek, 1994). As supported by various studies (Root, Price and Hall et al. , 2003; Vitousek, 1994; Tylianakis, Didham and Bascompte et al. , 2008), global warming effects, namely (1) increases in temperature, (2) alteration of food chains, and (3) atmospheric gas imbalances, dramatically affect the conditions of animal kingdom. II. Literature Review a. Global Warming: Ecological Imbalance The basic principle of global warming consists of the accumulation of radiation energy from the sun resulting to the warming of the planet’s surface (Houghton, 2004 p. 14). Based on 688 published studies on global warming, the three major environmental impacts affecting the ecological systems of animals and plants are (1) temperature changes, (2) alterations of animal symbiotic relationships, and (3) imbalances in the atmospheric gases (Tylianakis, Didham and Bascompte et al. , 2008). Based on the study of Root, Price and Hall et al. (2003), global temperature has increased to approximately 0. 6 degree C since 1880s, and projected to increase consistently with the coming generations. The continuous alterations of climate may be due to the three following reasons: (1) sunspot cycles, (2) volcanic eruptions producing large quantities of fine ash in the air, and (3) the occurrence of El Nino Southern Oscillation (Gupta, 1998 p. 86). In the literary reviews of Root, Price and Hall et al. (2003) using 143 different studies, majority of the studies reveal the endangering situations of approximately 80% of species that are now gradually adjusting to various ecosystems due to the physiological constraints brought by ecologic changes. In fact, according to the study of Thomas, Cameron and Green et al. (2004), animal habitats and survival expectations have been altered by the effects of global warming increasing the projected extinction risks to approximately 20% among the sample ecosystems, namely Queensland, Mexico, South Africa, Amazonia and Europe. b. Increases in Temperature With the advent of modernization, auto engines, power plants, industrial mills, and residential heating systems burn coal, oil, or natural gas accounting to 98% of the carbon dioxide added to the atmosphere, while the other 2% id due to the increased deforestation and mining (Tomera, 2001 p. 113). According to Root, Price and Hall et al. (2003), rapid temperature increases and ecological stresses brought by the alterations of ecosystems are disrupting the natural communities of various species, which lead to forced adaptations of species, numerous extirpations and possible extinctions. As supported by the study of Pounds, Bustamante and Coloma et al. (2006), one example of massive animal extinctions occurred in the mountains of Costa Rica wiping 67% of the various 110 species of Atelopus, such as harlequin frog (Atelopus Sp. ) and golden toad (bufo periglenes) and pathogenic chytrid fungus (Batrachochytrium dendrobatidis), which are endemic to American tropical habitats. In a study conducted by Penuelas, Fillela and Comast (2002), life cycles in a Mediterranean environment (Cardedeu, NE Spain) has been observed from 1952 to 2000 in order to determine possible alterations in the ecosystems and increasing climate changes. With the temperature increase amounting to ? 1. 4 degree C (1952 to 2000), results reveal significant phonological alterations among the different species of animals (e. g. spring migratory birds arriving 15 days later in 2000 compared 1952, etc. ). Noting the mentioned temperature increase in the latter study, Hanson, Sato and Ruedy (2006) suggest that a relative increase of ? 1 degree C is likely to affect the sea levels and exterminate various species. c. Symbiotic Relationships: Predisposing Species Extinction Temperature, climate, and gas imbalances are the leading global warming effects altering the different levels of ecologic symbiosis. The rise of global temperature affects the geographical distribution of ectothermic animals, decomposers and mostly those with lesser thermal tolerance (Portner, 2001). For example, thermally intolerant metazoans and other decomposers have markedly shown increase mitochondrial oxygen demand parallel to the rise of temperature, which resulted to the reduction of their population (Portner, 2001). Using species-area and endemic-area relationships, Malcolm, Liu and Neilson et al. (2006) have identified the projected percent extinctions of sample biodiversities (Cape Floristic Region, Caribbean, Indo-Burma, Australia, and Tropical Andes, etc.) ranging from

How to monitor children Essay

Explain how to monitor children and young people’s development using different methods. Observations are an important part of a teaching assistants role as feedback given to teachers is valuable as the teacher will then be able to report back to parents and carers on pupils progress. This sharing of information between teacher and parent will enable them to work together in the pupils best interests. Informal observations are those which are carried out on a daily basis as you work with pupils you may notice a child is having difficulty understanding a new concept you would them pass this information on to the teacher as part of the feedback process. We also use summative and formative methods of assessment such as formal testing i.e. SATS which record a child’s academic and intellectual development. You may use sampling methods – tick box checklists and time sampling methods or simply to undertake an observation. It is important with all methods of monitoring to record the feedback to teachers/parents about your findings. You would compare these observations SATS testing results against normal milestones and expected developmental age statistics and information from parents. You should also take into account a child’s cultural needs as these may create developmental delay (they may be delayed if they are not using their first language).

Hamburger Hill Essay

The entire mountain is a rugged, uninviting wilderness blanketed in double- and triple-canopy jungle, dense thickets of bamboo, and waist-high elephant grass. Local Montagnard tribesmen called Ap Bia â€Å"the mountain of the crouching beast. † LTC Weldon Honeycutt, commander of the 3d Battalion, 187th Infantry (the â€Å"Rakkasans†), called it â€Å"Hill 937. † The Soldiers who fought there dubbed it â€Å"Hamburger Hill. † The ? ght on Hamburger Hill occurred during Operation Apache Snow, the second part of a three-phased campaign intended to destroy North Vietnam Army (NVA) bases in the treacherous A Shau Valley. The American and South Vietnamese units participating in Apache Snow knew, based on existing intelligence and previous experiences in the A Shau, that they were in for a tough ? ght. Beyond that, however, they had little evidence as to the enemy’s actual strength and dispositions. Masters of camou? age, the NVA completely concealed their bases from aerial surveillance. When the NVA moved, they did so at night along trails covered by triple-canopy jungle, again confounding observation from above. They effected their command and control mainly by runner and wire, leaving no electronic signature for the Americans to monitor or trace. Technology, therefore, provided scant assistance to the American battalion commander trying to â€Å"see the enemy† during Apache Snow. He had to generate his own tacticalintelligence. Patrols, captured equipment, installations, documents, and occasionally prisoners provided combat commanders with the raw data from which to draw their assessment of the enemy order of battle and dispositions. Gathering this information took time, though. Moreover, intelligence about the enemy’s strength and dispositions did not necessarily illuminate his commander’s intent. It took days to ascertain this, and the learning experience proved decidedly unpleasant for the Americans. On 11 May, Honeycutt dispersed his Rakkasans and scoured the vicinity to the north and northwest of Ap Bia Mountain. When Bravo Company made heavy contact with some NVA late in the day, Honeycutt adjusted his estimate of the enemy’s strength from â€Å"a few trail watchers† to a reinforced platoon or even a company. The Rakkasans could still deal with a force that size, but they would have to concentrate to do so. For the next three days, Honeycutt fought the mountain and the NVA to bring his scattered companies together for a coordinated battalion attack. Despite the fact that, since the initial assault, no company was more than about 1,500 meters from the crest of the mountain, it took two days to consolidate the battalion for a three-company assault. Time and again, the American infantrymen found themselves hampered as much by the topography as by the enemy. The rugged terrain slowed dismounted movement to a crawl. Between 12 and 14 May, for example, Delta Company was virtually immobilized when it went down a steep ravine and was caught there by the enemy. In one grueling ? ve-hour period, the company labored to advance a total of only 500 meters. The steep, mud-covered slopes, more than the enemy, kept this company from ful? lling Honeycutt’s intent. In the end, the troops had to abandon their attack and withdraw the way they had come. These three days were a period of intensely unpleasant â€Å"discovery learning† for Honeycutt and his men. Map reconnaissance and helicopter over-? ights did not indicate that his initial scheme of maneuver was impractical. It took Delta Company’s three-day ordeal to do so. Though Honeycutt had a long and distinguished record as a combat commander in both Vietnam and Korea, he underestimated Ap Bia Mountain and the NVA facing him. Although his estimate of the enemy strength was incorrect, his miscalculation was not immediately apparent to him or to any of the American leadership. It took three days of assaults by Bravo and Charlie Companies, each bloodily repulsed, before the situation became clearer. The enemy was stronger than anticipated, much stronger than company strength, and he grew more powerful every night as he received reinforcements from Laos. The NVA commander’s demonstrated tenacity and willingness to replace heavy losses indicated he intended to put up a stiff ? ght for Hill 937 (Scalard).

Arthur Millers Death of a Salesman Essay Example | Topics and Well Written Essays - 750 words

Arthur Millers Death of a Salesman - Essay Example This paper shall look at these concepts through the symbols and characters that are a part of this play. Willy Loman is one of the most important characters of this play. The protagonist, his death in a sense, is the subject of the play and his characterization is an important aspect of the change that Miller seeks to effect in the genre of the tragedy. The character manages to evoke what Miller himself feels is the results that a tragedy should produce in an audience: â€Å"I think the tragic feeling is evoked in us when we are in the presence of a character who is ready to lay down his life, if need be, to secure one thing – his sense of personal dignity† (Miller â€Å"Tragedy and the Common Man†). Loman’s dreams for Biff are a means for him to live the dream that he was incapable of living himself. Biff is, thus, sought to be turned into a reflection by Willy so that the Great American Dream is lived. This is the means through which Loman seeks to creat e a dignified existence. This is undercut in the play itself through the revelation of his adultery which makes the audience aware of how he is not an extraordinary man in any sense. It also exposes the hollowness of the institution of the family which is thought of as sacrosanct by the middle classes. This hypocrisy of ordinary life, common to people of different levels in life, is what Miller seeks to portray in his play. One of the important symbols in the play is a diamond. When Ben, Willy’s brother, says, â€Å"A diamond is hard and rough to the touch† (Miller, Death of a Salesman 107), it reveals the importance that Willy attributed to monetary success. His suicide is then turned into a decision that he takes for the sake of his family. It is unpleasant; however, it has to be done for the well-being of his family. Here too, ethics and morals take a backseat as monetary concerns are given precedence. The American Dream is, thus, for Miller, one that is bereft of any moral concerns and hence, one that adopts a ruthless stance towards anyone who has not been able to achieve it. Fate, too, is something that a diamond symbolizes in the play whereby it shows how there is no concrete reason as to why Loman’s life turns out the way it does. There is, thus, a certain kind of inversion of Aristotle’s rules of tragedy while certain others are kept intact (Martin 146–7). â €Å"Nothing’s planted. I don’t have a thing in the ground† (Miller, Death of a Salesman 96). This line reveals Loman’s interest in leaving his mark on earth before he leaves it. It is a sign of how he wishes to transcend his mortality. It is also a pointer of how it is through his next generation in Biff that he seeks to achieve what he could not. His immense interest in seeds and growing vegetables for much of the play can be seen to be a reflection of his desire to root himself metaphorically in the earth. This is precisely what he attempts to do through his suicide. He feels that it would further Biff’s dreams, which are, in fact, his own. Another symbol that is of great significance is the stockings that are owned by Linda, Willy’s wife. The presence of the stockings of another woman is what makes Biff aware of his father’s adultery. The stockings are, thus, a symbol of adultery and Willy’s obsession with the pairs of stock ings that are owned by Linda is another instance of his hypocrisy. He seems to be compensating for the mistakes

Machine Manicure for Women Essay Example | Topics and Well Written Essays - 1500 words

Machine Manicure for Women - Essay Example Before a product is taken on, research and tests should be preformed on it, to see whether it is worth it or not; this tells you exclusively what the customer's wants and desires are. The main areas for testing should be of different offers, prices, and packages. A company shouldn't be marketed to be big, but to focus on the individual aspects or feedback from the customer. Improper focus and positioning can be a threat to the company if viewed in the wrong manner. The USP is the unique selling proposition. This is what differentiates your product from everyone else's. It should be appealing so as to people will wants, because if it's the same as the next boring thing then no one will want to look at it, let alone buy it!!! The USP is 'the philosophical foundation of your business.' A new market product is made up of eighty percent existing customers and the remaining twenty percent from new customers. If you don't target the eighty percent that is already available, then there will be and decrease in your profits. New customers will cost fives times the expense as they are already reluctant to buy something they have never used. "Do you really know what your potential customers need and want If so you are ahead of the ballgame and probably don't need to be reading this article. Truth is very few businesses have a good grasp of what it is that their customer needs from them. The secret to avoiding this common error is to find a need you can fill and then fill that need better than anyone else." (http://marketing.about.com/cs/advertising/tp/marketmistakes.htm) Product The product I have chosen is a machine manicure. For this one would simply have to put their hand in a round shaped machine. There would be at least three to four machines, all ranging in the size of the nail, and then for each of those three or four machines, there would be two options, round nails or square shaped nails. For those with short nails or people who bite their nails, there will be yet another machine that will put on press on nails, again whether it is in round shape or square shaped, it is up to the customer. Since ready made press-on nails are available in the market even now, there will be no fuss about the sizes of the nails. These nails would be fit on to the original nails in a precise manner that a third person would not be able to tell that they are not authentic. Along with precision these nails will also be stuck on the original nails properly, not as to fall of. Then of course the color of the nail polish is up to the customer Environment of product The environment of this machine manicure will of course, first off be, introduced in the United States of America. Apart from that, this machine will be extremely exclusive, starting off at spas. If it is a success at various spas all over the states, then it will be introduced to beauty salon, where the flow of customers is varying. And if it is a success

The Fiscal and Monetary Policy and Economic Fluctuations Essay - 2

The Fiscal and Monetary Policy and Economic Fluctuations - Essay Example The report further indicated that most businesses had embraced the use of machinery and computers in their operations. The outcome of this was that it affected the labor industry negatively in that people lost jobs as a result of being replaced with machines (Krugman, 2003). In the past five years, the U.S. underwent a great recession period. This period saw a huge drawback in the economy of the country since it recorded high cases of unemployment, high interest rates and a rise in inflation. This is because during the recession period, people were dependent on loans that were being offered by the banks to conduct their business and other operations of investments (Buti, 2003). The recession caused credit markets to stop funding cheap mortgages that were being offered to the public. Home owners were then faced with difficulties of repaying the loans due to the high interests that were imposed on them. This in turn made many individuals default on payment that caused banks to collapse due to them suffering enormous losses (Gramlich and Wood, 2000). The collapsing of banks resulted in detrimental effects to the economy of the country as it was brought to a halt. This is because the growth of the economy was dependent on credit loans that were used for inv estment purposes that in turn helped boost the economy (Krugman, 2003). Most Americans lost their jobs during the recession period. In fact, studies conducted indicate that about 8.8 million individuals lost their jobs as a result of the great recession. This can be equated to between $50,000 to around $120,000 in loss per household (Buti, 2003). However, the drain in the economy was stopped by the Federal and Congress bank who intervened by offering loans with low interest rates. This took place between 2008 and 2009 (Krugman, 2003). From that time to date, banks are still reluctant to lend money to potential investors. This is due to fear of them

Dadaism and its Influence on Late Mid Twentieth Century Essay

Dadaism and its Influence on Late Mid Twentieth Century - Essay Example The essay "Dadaism and its Influence on Late Mid Twentieth Century" concerns the Dada movement and their art. Design can be shown to have benefited from the innovations that occurred through the Dadaist movement. This paper will review the way in which Dada was defined and relate its evolution to the meaning that was placed in artistic works within the culture of Dada. The discussion will turn towards the work of James Reid and Vivienne Westwoods in order to reveal how Dada has been influential in design. Through focusing on these two designers, the concepts of Dada will emerge as influential to the development of their work and its importance in the evolving topics of design. Defining Dada often leaves the one doing the describing in a perpetual negative space. The explanation is often more focused on what Dada does not represent. Dada does not represent the common, the beliefs that had come before it about what defined art. Dada is about the avant-garde, even though it is technical ly a precursor to avant-garde ideas, but it is questionable that the definition of that term would suffice to describe Dada. Dada can be described for its visual impression, defining what is seen by what is perceived. An example of this is the use of words in order to create a visual impact. What the words say is not more important than the composition of the lettering, the way in which the visual impact performs. The viewer experiences the sensation of reading, but the experience is beyond just that concept. Dada took the evolution of design and printing to a place in which visual impact was used to create communication. At the time of Dada, the explanation of it was obscure; the idea of the irony in its creation meaning that it was the antithesis of all that was art. Dada was â€Å"nothing† as described by Duchamp. According to descriptions by Blythe and Powers (2006, p. 7) â€Å"Dada directed its energies toward challenging accepted notions of art and the tradition of oil painting, most noticeably by designating pre-existing mass produced objects – so called ‘Readymades’ - art and by using the playful language of puns offering humour and simultaneous meanings†. Dada was about using art against itself by creating graphically designed pieces that could be interpreted as anti-art, which in turn made them quintessentially art. The irony of Dada was always that in trying to not be what it was it was more itself. Dada, in not being art, became essentially artistic. Dada was much more than the creation of works of art. The concept of Dada was that it was a culture, defining ways of thinking through new perspectives. Dada was a challenge to the standard, a reversal of tradition in which to be expected would be a sin. Phrases such as â€Å"

International Business Management Essay Example | Topics and Well Written Essays - 3000 words - 1

International Business Management - Essay Example This essay stresses that the Argentina market fit very well with Continental’s business strategy. Basically, the core business strategy of Continental is based on its continuous growth strategy. Continental’s expansion program enables the company to maximize the distribution of its operating costs within a specific geographic area. The said expansion strategy enables the company to have the power to offer competitive market prices to its target subscribers. Even before its existing technology becomes obsolete, the management team behind Continental ensures that the company has already invested a large sum of money not only on new technologies but also in other non-traditional cable services like residential and commercial voice, video and data communications services. This paper makes a conclusion that given that Mr. Hostetter’s business strategy is based on being decisive and aggressive entry into new markets, the plan of Continental to enter into a joint-venture with Fintelco is very promising. For this reason, it is safe to conclude that Continental’s expansion approach is very much consistent with the business strategy of Mr. Hostetter. With regards to their concern with the significance of currency risk involved, the management team behind Continental should not be bothered with the fact that Fintelco’s revenues would be dominated in pesos while its liabilities, interest expense and programming costs would be dominated in US dollars since the exchange rate between the two countries has been pegged by the Argentine government.

Examining the influence of street gangs on juvenile delinquency in Thesis

Examining the influence of street gangs on juvenile delinquency in eastern NC - Thesis Example Currently according to police reports of eastern North Carolina the rate of growth of gangs is estimated to be at 35%. This year alone there are about 14,000 gang members with over 500 gangs. Some individuals have even attempted to carry out research on gang activities (Carlie, 2008). The table below was used by the department of Juvenile justice and delinquency prevention in North Carolina. It shows the level of prevalence of gang activity in North Carolina In his own account, Patrick Radden wanted to understand why the groups seemed to be distributed almost everywhere. He took the initiative of carrying out a research on the migration of gangs and the reason for gangs’ prevalence in some of the states, in the US (Kate, 2012). . He was able to carry out on the research explaining in details how the gangs migrated and spread to most parts of the state (Joyce, 2012). According to his research, he was unable to provide quantitative data, his information is only theoretical, and it proves the desire for further exploration. According to the various research activities carried out there is a problem to the society, as well as to the government. However, this works have helped the society to understand the magnitude and type of challenge it is facing. Conversely, the government has strived to establish the level of prevalence of the gang activities in the society together with its magnitude (Karen, Bullocka and Tilley, 2008). Although there is no much data concerning gang activities, what is available is enough to give all parties concerned i.e. the government and the society of the true picture of what is in the ground. The government has already done much concerning the issue of the gangs as well as the society. However, it is clear that what has been done is not enough and there is the need for more to be done (Harlow, 1983). These

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

San Vitale Church: Construction and Design

San Vitale Church: Construction and Design Byzantine Empire started when the Roman Emperor Constantine moved the capital of Roman Empire from Rome to Byzantium. Byzantine Architectures was very similar to Roman architecture, but got certain influences from Near East and used Greek cross plan in church architecture. When the Church of San Vitale was built, Ravenna was under the control of Byzantine Empire, which is why San Vitale would be similar to the Byzantine architectures instead of having the same plan as other churches in Ravenna. The construction of Church of San Vitale, dedicated by Bishop Maximian in 547, was begun long before Maximians arrival at Ravenna, even before the city was recaptured from the Goths in 540. Construction of this church began under Bishop Ecclesius after King Theodorics death in 526. The person who funded this great project was a certain Julianus called Argentarius ie a banker, not a bishop (Lowden, 127). He provided more than 26000 gold coins to proceed with the work. San Vitale was built in honor of Saint Vitalis, who was martyred at Ravenna in the second century (Kleiner, 316). The raison dà ªtre of the Church of San Vitale was to hold the relics of Saint Vitalis. Vitalis was not as famous or important as other famous saints, such as St Lawrence, thus originally there was only one small cross-shaped martyrium chapel built for him at Ravenna. But now a new church was constructed for him. There is no reason found to explain why his relics grew to the importance of requiring a magnif icent new church. But according to one legend, he was the father of Gervasius and Protasius, two important Milanese saints, and all three of them are martyred in this church. This might be the reason why a church was specially built for St Vitalis (Lowden, 127). Its design is different from the sixth-century churches in Ravenna and was considered to be unlike any churches in Italy. It is not a basilica, but a central-planned church similar to the Justinians churches in Constantinople. The Church of San Vitale is a central-domed octagon extended by semi-circular bays, surrounded by an ambulatory and gallery, all covered in vault. The main source of light comes from the clerestory and there are windows on the side walls, too. The regularity and angularity suggested by the exterior is different from the interior, which is dominated by curves. There are seven curving exedras on the sides of the central space which the double arcades will lead the eye up to vaulted semi-domes, arches, and thence to the central dome. The lower part of the church was originally reverted with colored marbles, which most of them were lost through out the ages, and now parts of them were restored. The presbytery (the part of a cathedral or church east of the choir, in which the main altar is situated) was also covered with marble and costly opus sectile in a geometric pattern. In the middle level, the presbytery was covered with mosaics. The mosaics that decorate San Vitales choir and apse like the building itself, must be regarded as among the most climactic achievements of Byzantine art (Kleiner, 316). But the original decorative scheme for the upper surface of the main body of the church remains unknown (Lowden, 127). The most famous parts of the Church of San Vitale are the mosaics. The imperial panels in the church of S. Vitale at Ravenna are perhaps the most famous of all Byzantine mosaics (Treadgold, 708). Two panels face each other, one on each side of the apes. The left one was covered with mosaic Emperor Justinian and his Attendants and the right one was cover with mosaic Empress Theodora and her Attendants. Both the emperor and empress can be identified by the imperial purple robs they wear and halos behind their heads. The attendants who accompany Justinian parallel Christs twelve apostles. Therefore, the mosaic serves both political and religious reasons of the emperor. In the mosaic, the positions of the figures are important. They express the ranking of all figures (Treadgold, 708). Justinian is at the center, wearing purple robe and with a halo in order to distinguish from other dignitaries. At his left is Bishop Maximianus, the man responsible for San Vitales completion. Although the emperor appears to be slightly behind Maximianus, the large golden paten he carries overlaps the bishops arm. This symbolized by place and gesture, the imperial and churchly powers are in balance (Kleiner, 317). In these mosaics, classical elements of art mostly disappeared. For example, no shadows are presented, faces of figures are more stylized, and there is little naturalism. There is no background indicated. In the mosaic Emperor Justinian and his Attendants, the artists wanted viewers to think the procession is taking place in San Vitale, thus the emperor would appear forever as a participant in this church, symbolizing that he will be the proprietor of this church and the ruler of the empire forever (Treadgold, 708). This one of the most important reasons why San Vitale was built: to glorify the Emperor Justinian and the whole empire under his rule. The opposite wall of the apse contains the mosaic that depicts Empress Theodora, who was considered to be one of the most remarkable women of the middle Ages (Kleiner, 317). Similar to her husband, she is accompanied by her retinue. She carries Chalice, the golden cup with the wine (symbol of Christs blood) while Justinian carries the paten containing the bread (symbol of Christs body). While most parts of the Theodora mosaic exhibit the same style as the Justinian mosaic, the women are shown within a background. It depicts the scene that Empress Theodora was waiting to follow emperors procession, which shows she was outside the sanctuary at that time. The fact that she is outside in the courtyard showed that her rank was not quite equal to her husband (Treadgold, 708). Even though Justinian and Theodoras mosaics are considered to be one of the most important and most famous mosaics inside the Church of San Vitale, Justinian and Theodora never actually came to Ravenna or participate in any events, which mean those two panels are not the historical record of San Vitale. (Lowden, 134). So those two panels are built in order to ensure Emperor Justinians rule over Ravenna and glorify the whole empire under the rule of Emperor Justinian and Empress Theodora. The Church of San Vitale is one of the most important architecture during Byzantine period. The plan of San Vitale is borrowed and used by constructions, such as the Palace Chapel of Charlemagne in Germany. All visitors would marvel at its intricate design and magnificent golden mosaics. But beauty is not everything San Vitale has; political and religious meanings also play a big role while Church of San Vitale is constructed. Work cited Kleiner, Fred. Gardners Art through the Ages: A Global History. Ohio: Wadsworth Publishing, 2009. Lowden, John. Early Christian Byzantine Art. London: Phaidon Press, 1997. Treadgold, Warren. Procopius and the Imperial Panels of San Vitale. The Art Bulletin. 79 (1997): 708-723 Lateral Line System in Fish: Structure and Function Lateral Line System in Fish: Structure and Function Introduction       The lateral line is a sensory system in fish and amphibians. It is made up of mechanoreceptors called neuromasts which are sensitive to water movement (Diaz et al. 2003). The lateral line system has an important role in the detection of stationary objects, navigation, prey detection, capture and in swimming in schools (Gelman et al. 2007). The receptor organ of the lateral line system is the neuromast. There are two types of neuromasts, canal neuromasts which are located in the intradermal canals, and the superficial neuromasts which are located in the intraepidermal canals. Canal neuromasts are able to detect water flow acceleration, while superficial or free neuromasts can detect velocity (Gelman et al. 2007). In some species like the American paddlefish (Polyodon spathula), the lateral line system has evolved into an electrosensory system (Modrell et al. 2011). This was accomplished by the specialization of hair cell receptors. These hair cell receptors in the lateral line system resemble the sensory hairs of insects. This may suggest that both derive from a common ancestral mechanosensory organ (Dambly-Chaudiere et al. 2003). This review paper will focus on the lateral line systems anatomy, function and its components. It will also consider the origin of the lateral line system, modifications of the lateral line and explore research gaps in the literature. Origin of the Lateral Line System A study undertaken by Robert H. Denison explained the origin of the lateral line system. The author explained that early vertebrates had a pore-canal system in the dermis which functioned as a primitive sensory system detecting water movement. Through embryology and comparative anatomy, it has been established that the inner ear is closely related to the lateral line system (Denison 1966). The inner ear and the lateral line are developed from ectodermal thickenings, called dorso-lateral placodes. These have a number of similarities, including receptors with sensory hairs, and are both innervated by fibers in the acoustico-lateral area of the brain (Denison 1966). Early vertebrate fossils revealed that the pore canal system which consists of canals that lie below the dermis, and pore canals which connect the canals that lie below the dermis to the surface. The pore canal system is present and developed in Osteostraci which is a group of ostracoderms. It is present in Heterostraci which is another group of ostracoderms and includes early vertebrates such as lungfishes and crossopterygians. As its presence is extensive, it is reasonable to suggest that the pore canal system was a primitive character in early vertebrates (Denison 1966). The author states that this relationship between the pore canal system and the lateral line was first recognized in Osteotraci. In transverse sections, canals that are located below the dermis in the pore canal system are difficult to be distinguished from a lateral line canal (Figure 1). Both of these canals have a narrow opening and a basal part which is separated by a horizontal septum into an outer part that is filled with mucus, and an inner part which consists of sensory cells and nerves (Denison 1966). Figure 1. The figure shows a transverse section of an ostcostracan. This depicts the similar structure of the lateral line canal (IOC) and a canal of the pore canal system (P). BL represents the basal layer, C is the canal which connects the mesh canal with the vascular canal. ML represents the middle layer, RC the vascular canal, SL the superficial layer and X represents the septum that separates the lateral line canal (Denison 1966). As the structure between these two systems is similar the author determined that the lateral line was derived from pore a canal system, and then became a specialized part of it and later remained there (Denison 1966). Structure of the Lateral Line System Organization of the Lateral Line The lateral line, consists of a row of small pores which lead into the underlying lateral line canal. In the head, the lateral line canal is separated into three canals, one passes forward and above the eye, another forward and below the eye and the other downward and below the jaw (Figure 2) (Parker 1904). These three canals have numerous pores and together with the lateral line canal, make the lateral line system. Epidermal structures called neuromasts form the peripheral area of the lateral line. Neuromasts consist of two types of cells, hair cells and supporting cells. Hair cells have an epidermal origin and each hair cell has one high kynocyle (5-10 ÃŽÂ ¼m) and 30 to 150 short stereocilia (2-3 ÃŽÂ ¼m). The number of hair cells in each neuromast depends on its size, and they can range from dozens to thousands. Hair cells can be oriented in two opposite directions with each hair cell surrounded by supporting cells. At the basal part of each hair cell, there are synaptic contacts with afferent and efferent nerve fibers. Afferent fibers, transmit signals to the neural centres of the lateral line and expand at the neuromast base. The regulation of hair cells is achieved by the action of efferent fibers (Jakubowski 1967). Figure 2. Diagram of the lateral line system. The lateral line canal is divided into 3 stems, one passes forward and above the eye, another forward and below the eye and the other downward and below the jaw. Black dots represent the location of the neuromasts on the skin surface. White dots on the brown line show the positions of the neuromasts in sub-epidermal lateral line canals (Yang et al. 2010). Stereocilia and kinocilium of hair cells are immersed into a cupula and are located above the surface of the sensory epithelium. The cupula is created by a gel-like media, which is secreted by non-receptor cells of the neuromast (Figure 3). There are two types of neuromasts, superficial or free neuromasts and canal neuromasts. Superficial neuromasts are located at the surface of the body and are affected by the environment. Superficial neuromasts are categorized into primary or paedomorphic neuromasts and secondary or neomorphic neuromasts. Canal neuromasts are primary neuromasts. These are found inside epidermal or bony canals and are located on the head or body of the fish (Coombs et al. 1992). Figure 3. Lateral line of fish. (a) The figure shows the basic structure of neuromasts and all its components. (b) Hair cell, depicting the innervation of afferent and efferent fibers (Dambly-Chaudiere et al. 2003). Superficial and Canal Neuromasts Superficial neuromasts are small and can be found in lampreys, teleost fishes and in some bony fishes. Superficial neuromasts are located on the head and the body and in some fish in the caudal fin (Cernuda et al. 1996). They have a cylindrical cupula and a round base with a diameter that can seldom reach 100 ÃŽÂ ¼km. The number of hair cells is small, from several dozens to several hundred (Cernuda et al. 1996). In canal neuromasts, the sensory area is situated at the bottom of the canal below the skin. Canal neuromasts have a large range in size, shape and orientation within the canal. Some species have narrow canals and the neuromast can be found in a local constriction with the long axis running parallel to the canal axis. Some other fishes have neuromasts which are found in wide canals and have a different shape. Canal neuromasts allow the efficient detection of pressure differentials, which are created by the current movement across the canal pores (Cernuda et al. 1996). Lateral Line System Function The lateral line system has often been described as touch at a distance. This is due to the lateral line function being similar to the senses of touch and hearing (Coombs et al. 2006). The earliest hypothesis about the function of the lateral line was that it secretes mucus to cover the body. Several years later, it was determined that the lateral line is used to detect water current and stimuli from moving objects (Bleckmann et al. 1993). Fish can sense water movements ranging from large-scale currents to small disturbances caused by plankton. This is due to the superficial neuromasts which are able to respond to very weak water currents, with speeds from 0.03 mm/s and higher. Canal neuromasts can respond to current speeds from 0.3 to 20 mm/s (Bleckmann et al. 1993). The lateral line has functions in schooling, prey detection, spawning, rheotaxis (which is a form of taxis when fish face an ongoing current), courtship and station holding (Coombs et al. 2006). It is thought that the lateral line system can create hydrodynamic images of the surrounding area. This can be achieved by detecting moving and stationary objects in active and passive ways. Active hydrodynamic imaging is similar to the echolocation of objects that is observed in dolphins. Here, fish produce a flow field around their body, which helps them in detecting distortions in their flow field. This is observed in blind cavefishes, which rely on this mechanism to explore their surroundings. For example, they are able to differentiate between structures that differ by even 1 mm (Coombs et al. 2006). Passive hydrodynamic imaging can be carried out for moving and stationary bodies. This is achieved by detecting currents that are generated by other moving bodies such as other fish or the movement of stationary objects such as rocks in a stream (Coombs et al. 2006). Lateral Line Information Processing Lateral line information is processed in all regions of the brain (Figure 4). The information is provided by afferent nerve fibres and is sent to the brain via the lateral line nerves that enter the ipsilateral brainstem and terminate in the medial octavolateralis nucleus (MON). Main primary lateral line projections reach the ipsilateral cerebellar granular eminence while the second order of projections from the medial octavolateralis nucleus terminate in the lateral compartment of the torus semicircularis and in the deep layers of the optic tectum. The final pathway for information processing is the relay of information from the midbrain to different diencephalic nuclei (Bleckmann 2008). Figure 4. This figure depicts the pathway of information processing. MON represents the medial octavolateralis nucleus, CCe represents the Corpus cerebelli, Ll is the hypothalamic inferior lobe, Flo is the facial lobe, ON is the olfactory lobe, PGl represents the lateral preglomerular nucleus, PE is the pre eminential nucleus, TSvl is the Ventro lateral nucleus of torus semicircularis (Bleckmann 2008). Lateral Line Modifications The lateral line system of elasmobranchs is different to that of teleost fish. Elasmobranchs have superficial neuromasts and two morphological classes of sub-epidermal canals. Elasmobranch canals have skin pores that allow direct contact with the surrounding water. They may also have absent skin pores which prevent the contact of canal fluid with the external environment. In teleost fish, hydrodynamic pressure differences at the skin pores cause fluid motion. This results in pored canal neuromasts being able to cipher the acceleration of external water flow near the skin, and induce behaviours such as hydrodynamic imaging, detection of prey and schooling. In elasmobranch fishes, other than prey detection the function of the lateral line pores and their neurophysical response is not yet known (Maruska and Tricas 2004). Sharks and batoids have non-pored canals which are located on the ventral body surface, rostrum and around the mouth (Figure 5). The absence of skin pores demonstrates that localized weak hydrodynamic flow which causes pressure differences will not produce canal fluid motion directly, as it occurs in the pored canal systems (Maruska and Tricas 2004). Figure 5. Lateral line canal system on the dorsal (D) and ventral (V) surface of the Atlantic stingray, Dasyatis Sabina. Solid lines indicate neuromast-free tubules which terminate in pores. The other lines indicate canal sections which consist of innervated neuromasts (Maruska and Tricas 2004). A hypothesis was developed to explain the function of non-pored canals in elasmobranch fishes. The hypothesis explains that the non-pored canals of stingrays which are located on the ventral surface, function as tactile receptors that aids in the localization and capture of small benthic prey. The hypothesis explains that direct coupling of the skin and canal fluid should result in an increase in sensitivity to the velocity of skin movement, which would mean that primary afferents that innervate neuromasts would show characteristics consistent with detectors of velocity. The hypothesis also states that without direction to the external environment, non-pored canals will have lower sensitivity to water motion in comparison to tactile stimulation (Maruska and Tricas 2004). A study done by Karen P. Maruska and Timothy C. Tricas (2004) determined that pored hyomandibular canals on the stingrays dorsal surface are different in terms of primary afferent response from the non-pored hyomandibular canals on the ventral surface. They expressed that primary afferents from the dorsal pored canals respond as hydrodynamic acceleration detectors of water disturbances which are mainly caused by predators. Ventral non-pored canals are sensitive to small movements of the skin, and primary afferents encode the velocity of fluid induced in the canal by these stimuli. The results supported their main hypothesis and demonstrate the function of the lateral line in elasmobranchs in prey detection (Maruska and Tricas 2004). Research Gaps At present, we have a good understanding of how the brain stem and the midbrain respond to different types of stimuli for example, a change in water flow or movement of an object. However, we know nothing about information processing in the tectum opticum which forms the roof of the midbrain and functions as the primary visual center. In amphibians the tectum opticum, a lateral line map is created which helps in registering with a visual and an electrosensory map, which together represent the external area (Parker 1904). Furthermore, we have no information on how lateral line information is processed in cerebellum, which is a brain structure that is involved in motor control and also has a role in cognition. Additionally, little is known about the process of adaptation in the lateral line pathway and how the efferent pathway in the electrosensory lateral line functions in gaining control which is thought to apply in the mechanosensory line (Parker 1904). There is not a lot of information on the internal and chemical structure of the cupula, and how the cupula is attached to the base of the neuromast. The role of the lateral line in schooling is poorly understood. In elasmobranch fishes, other than prey detection the function of the lateral line pores and their neurophysical response has not been fully researched. Conclusion The lateral line system which is a sensory system in fish and amphibians has various functions in schooling, navigation, and prey detection. Through paleontology, comparative anatomy and embryology it was demonstrated that there is a phylogenetic connection between the pore canal system in the dermis of early vertebrates and the lateral line. Moreover, through the action of neuromasts and hydrodynamic imaging, the fish is able to detect its surrounding environment. Lastly, there are some research gaps regarding on how lateral line information is processed in certain parts of the brain. Literature Cited: Bleckmann, H. and Zelick, R. (1993) The Responses of Peripheral and Central Mechanosensory Lateral Line Units of Weakly Electric Fish to Moving-Objects. Journal of Comparative Physiology A-Sensory Neural and Behavioral Physiology, 172 (1), pp. 115-128. Bleckmann, H. (2008) Peripheral and central processing of lateral line information. Journal of Comparative Physiology A-Neuroethology Sensory Neural and Behavioral Physiology, 194 (2), pp. 145-158. Cernuda Cernuda, R. and Garcia Fernandez, J. (1996) Structural diversity of the ordinary and specialized lateral line organs. Microscopy Research and Technique, 34 (4), pp. 302-312 Coombs, S., Jansenn, J. and Montgomery, J. (1992) Functional and Evolutionary Implications of Peripheral Diversity in Lateral Line Systems. Coombs, S. and van Netten, S. (2006) The Hydrodynamics and Structural Mechanics of the Lateral Line System. Fish Biomechanics, 23, pp. 103-139. Dambly-Chaudiere, C., Sapede, D., Soubiran, F., Decorde, K., Gompel, N. and Ghysen, A. (2003) The lateral line of zebrafish: a model system for the analysis of morphogenesis and neural development in vertebrates. Biology of the Cell, 95 (9), pp. 579-587. Denison, R. (1966) Origin of Lateral-Line Sensory System. American Zoologist, 6 (3), pp. 369-371. Diaz, J., Prie-Granie, M., Kentouri, M., Varsamos, S. and Connes, R. (2003) Development of the lateral line system in the sea bass. Journal of Fish Biology, 62 (1), pp. 24-40. Gelman, S., Ayali, A., Tytell, E.D. and Cohen, A.H. (2007) Larval lampreys possess a functional lateral line system. Journal of Comparative Physiology A-Neuroethology Sensory Neural and Behavioral Physiology, 193 (2), pp. 271-277. JAKUBOWSKI, M. (1967) Cutaneous Sense Organs of Fishes .7. Structure of System of Lateral-Line Canal Organs in Percidae. Acta Biologica Cracoviensia Series Zoologia, 10 (1), pp. 69-81. Maruska, K. and Tricas, T. (2004) Test of the mechanotactile hypothesis: neuromast morphology and response dynamics of mechanosensory lateral line primary afferents in the stingray. Journal of Experimental Biology, 207 (20), pp. 3463-3476. Modrell, M.S., Bemis, W.E., Northcutt, R.G., Davis, M.C. and Baker, C.V.H. (2011) Electrosensory ampullary organs are derived from lateral line placodes in bony fishes. Nature Communications, 2, pp. 496. Parker G.H (1904) Bulletin of the Bureau of Fisheries. 24th edition. Washington Government Printing Office, pp 180-204 Yang, Y., Nguyen, N., Chen, N., Lockwood, M., Tucker, C., Hu, H., Bleckmann, H., Liu, C. and Jones, D.L. (2010) Artificial lateral line with biomimetic neuromasts to emulate fish sensing. Bioinspiration Biomimetics, 5 (1), pp. 016001. Theories of Communication: Summary and Analysis Theories of Communication: Summary and Analysis VOTE DAVID TOMIBEBI COURSE TITLE: THE COMMUNICATION PROCESS INTRODUCTION No matter what language we speak, when we hear a sentence we try to get the logical meaning and interpretation (inference). We also try to figure out the exact truth of what the other person or people are saying because it is also believed that there is more to conversation then just the word to word facts. There is a consistent way our conversation should work and we use our knowledge of those rules to go beyond what is actually said and figure out what they actually mean. Therefore, in analyzing this conversation we are going to use those principles such as the cooperative principle and this also is sub-divided or break down into four main maxims which are, the maxim of quality, the maxim of manner, the maxim of relevance and the maxim of quantity Paul Grice (1960). These principles act as guides to our conversations at all times. Most people use it without really knowing that they are using it. Therefore in analyzing this conversation, theories from experts like Paul Grice, Hymes and Wilson (see Bill Clark) are used to explain. In same vein this brief is a communication process via a sign post and it is governed by the maxim of truthfulness and the widespread of the use of pragmatics language to illustrate various processes that leads to relevance SITUATION The speaking Grid is a tool use in the act of interpreting the communication processes; it was developed by Hymes with the acronym S.P.E.A.K.I.N.G which stands for setting and scene, participant, end, act of sequence, key, instrumentalities, norm and genre. (Hymes, 1974 p55-62) In that, the speaking grid is used to analyze the sign post above. SETTING AND SCENE This sign post was spotted on the working site of a car company (mechanical shop) here in the UK Luton. It is believed that the site is marked private and only workers or customers of the said establishment are allowed to park their cars at the place with an order of sanction that follows for none customers Again different cultures have different demands and expectations from individual behaviors in that people coming from a culture were sign post are not used will surely not acknowledge the sign post. Therefore, it all boils down to the psychological state of mind of the individual. PARTICIPANT The participant here are the customers and none customers. It is so because the sign post explicitly direct the information to those two set of audience ENDS The sign post ends with the instruction which is believed to be a sanction for none customers(Toad) although the word is misspell(Towed) but the message is obviously clear to the none customers of the possible action that will be taken against him or her. ACT SEQUENCE The sign post start with the word â€Å"Private† which could meaning a lot of things to different people. But could be understood through the act of inference to meaning private for the purpose of been so for its customers only. KEY This usually refers to the tone of the conversation between peoples but in the post the major tone there is that of the sanction which state that all other will be toad (towed) INSTRUMENTALITY The post was written in two broad forms which could explain perfectly the intention of the communicator. The first language used was a causal language then followed by the tone of sanction for by passers. NORMS There are social and legal rule guiding people’s actions and behavior in the every society. In that the post explicitly indicate that it is for private and at such others will be towed (toad) that is, others not authorize to park there. GENRE This is an artistic work in which scene of everyday life form the subject matter. Therefore, it is most related to linguistic and pragmatic features. LINGUISTIC AND PRAGMATIC FEATURES Linguistically the words written on the sign post might look ambiguous and incorrect because the sign private customer parking only ignoring the misspell word of toad could mean a lot of things to different people because there are so many private life and could also mean private car park which could mean not for public use. Therefore, linguistically what the sign post might be meaning is that customer parking only which can be interpreted that customers are not allowed to do any other thing except parking and this could meaning parking themselves and not cars But it is our knowledge of the word that tells us the actual meaning and by doing so we infer into the contextual meaning by way of reasoning in other to deduce the actual meaning of private car parking Secondly, the word â€Å"ALL OTHERS WILL BE TOAD† which could mean that all other that are not customers could be towed or sometime else could happen to their car. Therefore, that leads to our pragmatic understanding of words as they appear to us. PRAGMATIC MEANING Pragmatically the sign clearly illustrates the under determinacy of the message by the linguistic meaning of the communicative act and people are able to infer meaning to the sign assuming that the word â€Å"ALL OTHERS† could be meaning cars and nothing something else The main idea of pragmatic theory is to analyze issues that affect the interpretation of utterances relating to the knowledge behind the linguistic meaning of the sentence. In that, this analysis shows that human communication is more than just coding and decoding of words and this could be seen from the illustration from of the word â€Å"ALL OTHERS WILL BE TOAD†. It is believed that from the reasoning we are able to infer meaning into the word and extracting the exact meaning the sentence is trying to portray or give. Therefore, in trying to encode as much as possible into linguistic message we rather tend to encode little as necessary for the people who sees the text or sign to figure out the exact message even though it is not in the language. The sign post starts with the word â€Å"Private† and went on to say â€Å"customer parking only and all others will be toad† in that the sign post could be said not to be informative enough for people that might intend parking their cars there will not do so. Although, the sign post may have want to explain the post in this form† Private Customer Car Parking Only, All Other Cars Will Be Towed† in that there seems to be a gap between the decontextualized meaning of the sign post and the ideas expressed by the words. Yule (1996:22) Going by that, it is only by inference (reasoning) that people that are non customer could infer into what the sign post actually mean and act accordingly to avoid sanctions. Finally the â€Å"TOAD† illustrate the point of human communication that the other creature cannot do; for instance towing and toad despite the misspell one is able to code the actual meaning by inferring into the sign post (language) and that is why Hacket(2000) believes strongly on ability of human communication that really distinguishes him from other primate DIRECT COMMUNICATION From the post it is assume that the word â€Å"private customer parking only† could be said to send a straight message to non customers and at such non customers should referring from parking their cars there. The direct communication in the post is actually what the other party really looks at and forgetting the other offensive part that somehow is communicated indirectly. The extraction of the first part meaning is enough for none customers to obey. INDIRECT COMMUNICATION Indirect communication is said to occur when the speaker deviates from the actual meaning or spelling of a particular word or expression. For instance, the post makes some illustrations that clearly show the intention of the communicator that he is trying to conceal things and that could be seen in the spelling of the word Toad instead of Towed and there by miss leading the reader. Although, some may argue that the whole text or sign post is communicated indirectly starting from the very beginning with the word â€Å"Private† to the end which is Toad because the word Customer Parking only do not really communicate directly whether customers are allowed to park their cars there in that it could still mean that the only thing allowed to do there is for customers to park their self in one place without doing anything else. Therefore, it is the use of inference that the true meaning of what the sign post is trying to communicate could really be attained and achieved. THEORIES AND THE ANALYSIS OF THE EXAMPLES Different theories are used in explaining the communication process and some of them include the following The accommodation theory The relevance theory The cooperative theory (Grice maxims) ACCOMMODATION THEORY The accommodation theory is essentially a way in which individuals communicates in social groups with language terms or codes peculiar to them and this sometimes could be as a result of cultural variation and sometimes in other for you to communicate effectively you need to be approved of by that group RELEVANCE THEORY The relevant theory stipulates that there are some information that are worth having while some are not and it is our cognition that is directed toward the processing of the information For instance, the work PRIVATE CUSTOMER PARKING ONLY could mean different things to different people but being that the situation at which the information is posted people tend to get the right meaning and ignoring the other aspect that could not mean anything to them Communication can be defined as the verbal exchange of thoughts and ideas. In that respect, the communication we will be analyzing falls into that category because thoughts and idea were in exchange either explicitly or not. One of the major characteristics of communication is the use of inference(reasoning) and encoding and decoding to decipher what the speaker or writer intentions are or what he intended to say or what he is saying. Sometimes communication takes the form of monopoly in the sense that the communicator might not want the information to be explicit to the reader or receiver thereby making it looks one sided. But there are different reasons why communication can be monopolize for instance the intention of the communicator might be different with what the receiver already know or want and this could be seen in the sign post illustration above which states â€Å"all others will be toad† Going by that, inferential reasoning in communication can be explained using the Grice maxim of communication which is the cooperative principle (1975) to illustrate how communication is perceived THE MAXIM OF QUALITY The maxim of quality is always regarded as one of the fundamental of communications principles, according to Grice because it is also believed that when we communicate we expect each other to say things that we believed to be true and relevant to the discussion (Grice 1989:27) Therefore, the illustration below clearly shows that the communicative style deviate from what could be seen as a cooperative act due to the fact that the post want the reader to infer and deduce into its meaning in other to know exactly what it meant by Toad Customer parking only All others will be toad The maxim of quality says that, in communication the intention of the communicator should be plain and genuine and there should be no form of ambiguity so as to confuse the other party. Therefore the excerpt above in the statement Remember that the maxim of quality says Do not say that for which you believe to be false( truthfulness) Do not say that for which you lack adequate evidence In that maxim of quality is with the speaker over contribution as to what he wants to explain either directly or indirectly which to some extent is regarded as the truthfulness in the act of communication (Grice 1967 p27) The maxim of quality explains things in their real sense and did not try to conceal information so as to deceive the listener. Although communication involve the use of some forms of inference (reasoning) to encode and decode meaning out of conversation, but the maxim of quality is very explicitly when it comes to communication.(Grice 1989 p 371) even thou it was the speaker alone that is mostly concerned. THE MAXIM OF QUANTITY The maxim of quantity as the name is all about giving information with extra ways of adding to the information. For instance, PRIVATE CUSTOMER PARKING ONLY, that piece of information is enough to make the reader understand and get meaning out of the message but rather it went further to add ALL OTHERS WILL BE TOAD. THE MAXIM OF MANNER This is a situation where the speaker makes precise and concise decision without the listener. According to the post above, there seems to be a contradiction deviating from the maxim of manner by adding other talks that are not relevant to the discussion or topic in question. THE MAXIM OF RELATION This maxim stipulates that a partner contribution to the process of communication should be appropriate to the information received. The post begins its statement with the word Private and it clearly shows that it is not open to any other form of relationship except to its customers only Therefore, â€Å"ALL OTHER WILL BE TOAD† contradicts the earlier information of customer parking only with a misspell of the word Towering to Toad. Also the word Toad could be argued according to Grice not to be relevant to the post of customers parking only. RELEVANCE THEORY AND THE CONCEPT OF TRUTH The Grice maxim of truthfulness was part of what might be called an inferential model of human communication, although, relevance is used in technical sense which is not meant to capture any of the ordinary sense of word. Relevance is the property of input to truth in other words; information’s are more relevant when they lead to truth. Although from the relevance perspective it those not really matter if the speaker speaks the truth or not because what is of most concern to relevance is the cognition process. The relevance is more concern about the integration to general knowledge of cognition effect rather than what is actually said or written in the post like the one above with the misspell of Towed as Toad. Dejura is a key element in relevance Looking closely to how we communicate it shows that most often we communicate things that are not true, for instance the sign post trying to communicate the word All Others Will Be Towed is not true because if a police car is parked in that area certainly nothing will be done to that car. But in Grice’s term this is a violation of the maxim of quality but to the relevance theory it is not a violation because people don’t tend to communicate things that are true but rather communicate things that are relevant. According to the definition of relevance it is only those positive improvement to the believe system are worth having. Therefore, in this regard the relevance theory seems to be superior over the Grice’s theory ILLUSTRATION An utterance has two immediate effects and this indicate that the speaker has something to communicate and it determine an order of accessibility in which the interpretability will occur to the hearer. There is always that assumption that we are entitled to presume that the communicator is aiming to make their contribution one that is real and true and one for which he or she has an adequate evidence about PRIVATE 1 CUSTOMER PARKING ONLY 2 ALL OTHERS WILL BE TOAD A standard semantic analysis of the second part of the sign post indicates the following that the parking space provided is for customer only and all others will be charged accordingly. It is obvious that the sign post means something more than what it explains and in that it is expected that the reader uses some inference (reasoning) to decipher the exact meaning of the speaker. Therefore, the sign post with the inscription PRIVATE CUSTOMER PARKING ONLY is immediately flowered by the supporting sign that â€Å"ALL OTHERS WILL BE TOAD† in other words it is very explicit that what the sign post require is for only customers to parking at their own risk and may probable be charged for parking. Walliam and Spencer (1798). This is simply where inferential thinking takes place and could not be argued that this follows the laws of relevance because the law of relevance stipulates that the amount of information recovered should be equal to the one expected or given out. Again, it entails decoding and encoding which is also an important aspect of inference CONCLUSION Therefore, this piece of work achieved in the demonstration of analyzing and describes the intent of communication process from the point of view of relevance theory, cooperative theory and pragmatic and linguistic features of communication. In other word the theories explains how human uses cognition and how human infer into the meaning of various communication process. 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