Nursing Personal Statement How to Craft a Masterpiece

Nursing Personal Statement How to Craft a Masterpiece Nursing Personal Statement: How to Craft a Masterpiece If you are thinking about the next step in your academic career, you will appreciate that there is a lot of competition for the high-quality courses. As more and more candidates are seeking tertiary qualifications, it is getting harder and harder to stand out and secure the course place that you aspire to. High marks are no longer enough, and many educational institutions are looking for other ways to better understand which candidates will perform best if admitted into the course. One of these assessment elements is the personal statement. In this article, we will take a look at the type of personal statement that you need to prepare if you are considering applying for a nursing qualification. We’ll give you some examples of how to structure your nursing personal statement, and the kind of things that you should include. What Is a Nursing Personal Statement? This is a short written description about yourself and your experience, explaining to the assessor why you want to study nursing, and why you wish to be accepted by the particular course that you are applying to. This is not a thesis that is pages and pages long. You are probably looking to write somewhere between 500 and 800 words it needs to be succinct, but it also needs to contain enough detail and insights so that it is authentic, engaging, and impactful. What to Include in Your Nursing Personal Statement There are four key areas that you should generally try and include in your nursing personal statement. Explain what attracts you to study nursing. You need to be able to convey why nursing is your passion. For example, you may something like â€Å"The volunteer work in my local care home showed me the positive impact that nurses can have on the lives of patients†¦Ã¢â‚¬  or â€Å"The changing care models in our health system make it a dynamic and evolving career option†¦Ã¢â‚¬  Explain why you have applied to this specific course. You need to demonstrate that you have put some thought and research into the course that you have applied for. For example, you may something like â€Å"My passion is in the mental health sector, and I noted that this course has a very strong reputation in this field.† Explain how your skills and experience have prepared you for this course. You need to show the assessors that you will hit the ground running, that you know what to expect from this course. You may say something like: â€Å"As a diabetic, I have spent a lot of time being cared for highly trained and professional nurses, and it has given me enormous insight into the passion and dedication required for this career.† Test Your Nursing Personal Statement Once you have written your nursing personal statement, make sure that you get someone to proofread it for you to pick up any grammar or typographical errors. You then can ask your friends, family, and professional network to critically read your nursing personal statement. Actively seek their feedback to ensure that your nursing personal statement not only accurately reflects who you are but also that it is authentic, engaging, and has a real impact on someone who is reading it for the first time. If nursing is your passion and your career aspiration, then make sure that you take the time to create a nursing personal statement that will help you secure the course place that you need to achieve your goals.

Reading and Writing Newspaper Articles ESL Lesson Plan

Reading and Writing Newspaper Articles ESL Lesson Plan Students often read newspapers for a wide variety of reasons, not least of which is to keep informed in English. As you know, newspaper writing style tends to have three levels: Headlines, leading phrases, and article content. Each of these has its own style. This lesson focuses on calling students attention to this type of writing style on a deeper, grammatical level. It ends with students writing up their own short articles with a follow-up listening comprehension opportunity. The Lesson Aim: Improved writing skills and understanding newspaper writing style Activity: Writing short newspaper articles Level: Intermediate to upper intermediate Outline: Use the provided example newspaper article, or take a newspaper into the class.Ask students to read the newspaper article and summarize the contents.Have students analyze the difference between the headline, leading sentence and article content in terms of tense usage and vocabulary in small groups (3 to 4 students).As a class, check that the differences between headline, leading sentence and article content are clear. Here is a short guideline to the main differences:Headline: Simple tenses, idiomatic, flashy vocabulary, no use of function wordsLeading sentence: Present perfect tense often used to give general overview.Article content: Proper tense usage, including a change from present perfect to past tenses to give detailed, specific information about what, where and when something happened.Once the differences have been understood, have students split up into pairs or small groups (3 to 4 students)Using the worksheet, small groups should write their own newspaper articles using t he headlines provided or come up with their own stories. Have students read their newspaper articles aloud allowing you to incorporate some listening comprehension into the lesson. FAKE VAN GOGH SELLS FOR $35 MILLION A fake painting supposedly by Vincent Van Gogh has been sold for $35 million in Paris. Paris June 9, 2004 Imagine this: Its the chance of a lifetime. You have the necessary cash and you have the opportunity to buy a Van Gogh. After purchasing the painting and placing it on your living room wall to show to all your friends, you discover that the painting is a forgery! Thats what happened to an anonymous telephone bidder who purchased Sunflowers in the Wind at the Peinture Company in Paris, France. The first (supposed) Van Gogh painting to have been auctioned since last years record sale of $40 million, the forgery was sold for $35 million. The painting had also been reported to be the last ever offered for sale, Britains Daily Times reported Thursday. Unfortunately, shortly after the masterpiece had been transferred to the buyers home, the Academy of Fine Arts released a statement saying that Sunflowers in the Wind was a fake. Upon further investigation, the report proved to be true. The unlucky buyer was forced to recognize that he or she had indeed purchased a forgery. Choose a Headline and Write Your Own Newspaper Article Newspaper Article 1 TRUCK CRASHES INTO LIVING ROOM Leading sentence: Provide your leading sentence. Article content: ​Write at least three short paragraphs about the incident. Newspaper Article 2 LOCAL COUNCIL: ACTION NOT PROMISES Leading sentence: Provide your leading sentence. Article content: Write at least three short paragraphs about the incident. Newspaper Article 3 LOCAL FOOTBALL PLAYER WINS BIG Leading sentence: Provide your leading sentence. Article content: Write at least three short paragraphs about the incident.

Popular Culture Artifact Essay Example | Topics and Well Written Essays - 1750 words

Popular Culture Artifact - Essay Example The featured artifact is drawing of the iconic Former South African President and Statesman Nelson Mandela. The icon chosen for the portrait is the diamond. Diamonds have been salient features in contemporary popular culture. In 1938 the New York advertising agency of N.W. Ayers was commissioned to change public attitudes toward diamonds. The campaign was conceptualized to shift popular regard of diamonds as a scarce, expensive and very hard stones to a symbol of commitment and everlasting love. Thus in 1947 and Ayers advertising copywriter came up with the slogan "a diamond is forever". "As an N.W. Ayers memorandum put it in 1959: "Since 1939 an entirely new generation of young people has grown to marriageable age. To the new generation, a diamond ring is considered a necessity for engagement to virtually everyone."(Sut Jhally: Image-Based Culture: Advertising and Popular Culture -1990). In the featured artifact the diamond icon represents the immortality of what the featured person has come to stand for. The Portrait pictures Nelson Mandela who committed his life to fighting for the emancipation of South Africans out of the shackles of apartheid. What makes the diamond icon more appropriate in the assembling of this artifact is the eternality of the values of peace and equality. This is what Mandela fought for. These values like a diamond are forever. The banner text also contributes to manufacturing of meaning impact in the artifact. It denotes the that fact that coal and diamonds are formed in exactly the same variables, pressure and heat the only differentiating factor being that diamonds were subjected to more pressure and heat than coal. Again these associative meanings coalesce sound meaning in interpreting the artifact. The meaning in this aspect is drawn from the excruciating and extenuating circumstances in his struggle for human rights. The ordeal would either make him or beak him and as such the very circumstances that made some of his fellow citizens fall made a jewel out of him. The jewel as a crystal three dimensional gazing stock contributes to the whole meaning worth as it has become a popular symbol of excellence and invaluable worth. The artifact employs the meaning dissemination channels provided thorough the conventions and inventions formula. Through the conventions the artifact taps into the significance of mundane appreciation of art, mere drawings of people, great and non-entities as well as objects. Drawings have an intricate appeal to human art appreciation. The Mona Lisa drawing by Learnado Da Vince is arguably the most popular and famous portrait. What has made the artifact famous is the fact that the immaculate masterpiece was hand drawn. The artist used his finger to originate the painting. Drawings as medium are valuable for their appeal to human senses as they express human prowess in creativity and reproduction of reality. The featured artifact, by virtue of being a hand drawn artifact, will effectively prompt recipient appreciation by its nature demonstrative of the human artistic dexterity. This aspect will also be enhanced by the fact that the drawing pictures a prominent international icon. Nelson Mandela is more than just an international celebrity;

Nonmaleficence & Healthcare cost Essay Example | Topics and Well Written Essays - 2500 words

Nonmaleficence & Healthcare cost - Essay Example The principle of beneficence is basically about acting for the benefit of the patient – that all actions are geared towards ensuring one’s actions would be for the good of the patient. This principle is very much related to that of nonmaleficence which basically mandates that no harm must not intentionally or non-intentionally be visited upon the patient by the health professional’s actions. Finally, the principle of justice is about giving a person his due and what he is entitled to. These principles form the foundation of all health care decisions. For health professionals making decisions about a patient’s care, these principles help guide the healthcare practice towards morally and ethically prudent decisions. In the current era of economic recession which is also causing multiple budget cuts, the imposed health budget cuts seem to be coming under scrutiny for their negative implications to the delivery of health services. The principle of nonmaleficen ce is being considered as a primary consideration in scrutinizing the imposition of health care budget cuts. In effect, the application of health budget cuts contradicts the principle of non-maleficence. This paper shall consider such thesis, discussing both sides of the statement in the hope of eventually establishing a scholarly and comprehensive understanding and resolution of the issue. Discussion Since the beginning of the economic recession period, government spending in almost all sectors of social service has taken on budget cut considerations. These budget cuts have reduced funding for some health care services, and in some areas of health service, have led to total elimination of monetary support. Forms of rationing and rationalization in health care spending have also been implemented. These forms of budget cuts and limitations however have resulted to sacrifices in health care spending – some of these sacrifices have impacted on the quality and quantity of care ma de available to the general population. In considering the principle of nonmaleficence and its application to the reduction of health care spending, two sides of this issue are apparent. In one side, nonmaleficence clearly portrays how budget cuts cause both direct and indirect harm to patients. On the other side, it may be argued that these budget cuts do not cause the patient much harm; instead they make the redistribution of limited resources possible. The discussion below shall review both sides of this issue. Budget cuts cause direct and indirect harm to patients Budget cuts cause both direct and indirect harm to patients. Health care leaders point out that health budget cuts potentially endanger patients (Grant, 2011). With higher health premiums, higher co-pays, as well as deductibles, more people seem to be doing away with preventive care. Patients entering hospitals seem to sicker and harder to care for because they often wait for the last possible moment to seek medical ca re. By the time they seek medical care, their illness has already progressed into less manageable stages of care (Grant, 2011). Imposing budget cuts in the health care practice have also come to mean less nurses hired to care for patients. In effect, fewer nurses are available to care for patients who are hardly reduced in number (Grant, 2011). In considering budgets, numbers are always involved. For those who control the budget, numbers often rule their mind and their decisions. In

Flower Shop Business Plan

Flower Shop Business Plan Jharkhand is a state in eastern India. The name Jharkhand is come from Sanskrit which means Jharkhanda which means regions dense forest. Jharkhand has boarder with Bihar, Uttar Pradesh, Chhattisgarh, Orissa and West Bengal. It covers 74,677 kilometer square from the east. Ranchi is the capital of the Jharkhand. Some of the major cities of Jharkhand are Jamshedpur, Dhanbad, Bokaro, Sindri, Deoghar, Hazaribagh and Gumla. According to some writer, they said that there was already geo political and cultural entity called Jharkhand even before the period of Magadha Empire. Now I am going to tell you about what is retail? Retail: Retail derived from a French word retailer which means to break bulk. Retail consist of all activities involved in the marketing of goods and services directly to the consumer for their personal, family and house hold use. General Description Now my topic for term paper is Jharkhand and I am going to open a Flower shop in Bokaro steel city of Jharkhand. Name of my store is BUDS and BLOSSOMS. Goals and Objectives of a Flower Shop Mission: BUds and Blossoms will use the technology to target the customer and differentiate from the other traditional retail and on-line florists by offering flower gift programs with better service such as customer can select the specific delivery dates, tangibility and customer also specify the color, scents etc. Objective of a flower shop: Objectives of my shop are following: The main objective of my shop is to fulfill the customer wants and give them better product so that customer will satisfy. The second objective is to gain 10% profit. To increase sales. And to generate maximum revenue. About my shop: Buds and Blossoms firstly target the audience within the market. According to Emerson he said that certain things have not changed. Some of the most successful businessmen still have trouble purchasing gifts especially flowers for their wives, fiancà ©es and for their girl friends. So Buds and Blossoms provide them fresh and beautiful flowers for their wives etc. I will open my shop in Bokaro steel city in Jharkhand because in this city most of the population is youngster and they like flower as a most attractive gift for their girl friends or wives. And the shop will target the higher level of income on loved ones. Buds and Blossoms mainly target the Valentines Day, anniversary and birthday etc. and I think fresh flower is the easiest way to speak the feelings of your heart. Buds and Blossoms also provide restaurant facility. And I will also give the customer the better service and flowers so that people can trust on my shop. And to open the shop I will see the following factors: Store location: As Buds and Blossoms open a small gallery on that place where the people usually go so that they can see the gallery and would like to visit my gallery. Buds and Blossom plans to open in June and cover 600 square feet. One third space is used for retail and other space is used for storage and restaurant etc. and we are also providing the free parking so that people can easily visit to my store because sometime people cant visit the shop because they cant provide them parking service. Store design: As we know that customer can easily attract by the exterior design of the gallery or a shop. So Buds and Blossoms create a attractive and inviting store front such as Simple and modern design with attractive design. Beautiful flower design and with lots of lighting. Clear large glass window so that people can easily see the interior decoration. Buds and Blossoms will be open for Monday to Saturday and closed on Sunday and the timings are 10:00 a.m. to 5:00 p.m. And I will follow the policy of CRM that is customer relationship management that means we create a good relationship with the customer. And as I am selling only flowers so my shop is a specialty store which provides only flowers to the customers. Products and Services: Buds and Blossoms will offer a variety of products and services. Products: Using a wide mix of flower: Buds and Blossoms will provide natural and original work of art. The arrangements of shop provide flowers as per the need of the customers. And all samples in the store will be available for purchase. Green and flowering house plant: Buds and Blossoms offer a selection of seasonal green and flowering plants occasionally. Variety of prices: The store will offer a variety of sizes with different prices. Handmade Bouquets: For customers who prefer to use their own vases, Buds and Blossoms will provide them handmade bouquets. Services: Home delivery: Buds and Blossoms will provide home delivery to their customers. Birthday blooms: Buds and Blossoms will offer a free arrangement to each office manager on his or her birthday. Give priority to delivery program: Buds and blossoms give priority to the delivery flower so that we will deliver the arrangements on the same place and at the same time of the week. Buds and Blossoms also provide discount facility to their commercial customers. Marketing plan: Buds and Blossoms mainly target the youngster of the Bokaro city as I mentioned earlier that youngster prefer flower as gift for their girlfriend and for their wives. So our main focus on youngster of the city. As we are opening our new business so I want to achieve minimum 50% of the market share as a florist. Positioning strategies: Buds and Blossoms positioned in their customer by giving some extra benefit, high quality, high quality floral arrangements and personalized service. And Buds and Blossoms also plans to create a unique shopping experience with its floral design gallery which is located in an up and coming arts district area for making poisoning in the customer mind. Current demand in the market: As we know that people like to give flower on anniversary and in the party but there is no any retail shop for the flowers but people demand is high. So rich people demand for the special flowers. So it means the current demand for the flowers is more. Consumer preference and product development: As we know that today people more prefer flowers as a gift so the consumer preference about the flower is more and this preference is also continue in the future. The product development is also high because rich people and business mainly prefer the flower as a gift so the product development is high in present and as well as in the future. Opportunity for the business: As we all know that mainly in India that there has not many flower gallery or a retail shop for the flower so this become an opportunity for me to open a retail shop of the flower for the youngster of the Bokaro city. This is the big opportunity for my business. Barriers for the business: Following are barriers that came into the business: First is that people in India the medium class people thought that flowers are not sufficient as a gift? They usually prefer costly gift and a big gift for the party. So it means they cant prefer the flower due to this sales decrease. Secondly people never trust on the retailer easily. And the third is that it is difficult to capture the minimum 50% of market share as a florist. Solution for the barriers: First is that attracting the people through advertisement? Second is that using some special arrangements for the people? Some factors that affect my business are following: Change in economy: If the economy changes then it affect my business. Change in consumer perception: if the perception of the customer changed then it badly affects my business. Change in technology: if in the future some other technology arises then people prefer that technology more then it also affects my business. Promotional strategies: First promotional strategy is trough advertisement. Means through advertisement we can attract customer and promote our product. The other strategy for promotion is direct selling means to interact the customer for the promotion of the gallery and the product. And the third strategy is by indirect sales means by organizing some events etc. So I think through this we can promote our product or our flower gallery. Operational plan: Store location: As Buds and Blossoms open a small gallery on that place where the people usually go so that they can see the gallery and would like to visit my gallery. Buds and Blossom plans to open in June and cover 600 square feet. One third space is used for retail and other space is used for storage and restaurant etc. and we are also providing the free parking so that people can easily visit to my store because sometime people cant visit the shop because they cant provide them parking service. Layout: Generally, a florists shop will contain a large no of flowers. Sometimes it displayed on the street or will have a large plate glass window to display the flowers. Generally to keep the flower fresh shoppers kept the flower in the cooler or in the water. They also kept them in vases or other containers. My shop has a cooler near the front of the shop with glass window so that customers can easily see the flowers. And Buds and Blossoms have a back section for the decoration of the flower. Key supplier: Key supplier means where we purchase the raw material in this case key supplier means that where we are getting the flower. So I get flower from the Gardner of that particular area and the nursery located in that particular area that are the key supplier of my store. Credit policy: Credit policy is that when we gave the product on credit to the customer. So I follow that policy in some situation means that I will give credit facility to the commercial customer of my gallery. Store management: Store management is very important for a store. To become a top florist store manager the store management is important. To manage the store firstly there is total integration. Means every detail from a flower order needs to be shared with every part of the shop which requires information at the right time in order to handle the proper flower order. And by using new technology we can maximizes sales and reduces costs. I think through this I can manage the store. Merchandising management: Merchandising management includes such areas as salesmanship, types of flower such as jasmine, rose etc., advertising and promoting our floral business, marketing and display window. These all are merchandise of the store so its knowledge is important to make money. Financial plan: As we know that to start a business we require adequate money for the business. So to start a flower shop following are the assumption that should consider: Underlying assumptions: The flower shop will have annual revenue of growth of 16% per year. The total capital spend on the business is 30 crores. I will acquire 10 crores of debt funds to develop the business. I have take loan of 10 years with the 9% interest rate. In the depression or recession the revenue of the gallery should may decline as depend on the market condition or consumer preference. Sources of funds: Equity contributions Management investment 15, 00, 00,000 Total equity financing 15, 00, 00, 000 Debt share 10, 00, 00, 00 Total debt financing 10, 00, 00, 00 Preference share 5, 00, 00, 000 Total preference financing 5, 00, 00, 000 Total financing 30, 00, 00, 000 Break even analysis: In this we assume the running costs which include rent, utilities and an estimation of other running costs. The following chart shows what we need to sell per month to break even, according to these assumptions: Break even analysis Monthly Revenue Break even $ 5, 085 Assumptions: Average percent variable cost 30% Estimated monthly fixed cost $3, 560

Income Tax

History Income tax levels in India were very high during 1950-1980, in 1970-71 there were 11 tax slabs with highest tax rate being 93. 5% including surcharges. In 1973-74 highest rate was 97. 5%. But to reduce tax evasion tax rates were reduced later on, by â€Å"1992-93† maximum tax rates were reduced to 40%. [2][3] [edit]Residential status, Scope of taxable income & Charge [edit]Charge to Income-taxWhose income exceeds the maximum amount, which is not chargeable to the income tax, is an assesse, and shall be chargeable to the income tax at the rate or rates prescribed under the finance act for the relevant assessment year, shall be determined on basis of his residential status. Income tax is a tax payable, at the rate enacted by the Union Budget (Finance Act) for every Assessment Year, on the Total Income earned in the Previous Year by every Person. The chargeability is based on nature of income, i. e. , whether it is revenue or capital.The rates of taxation of income are-: Income Tax Rates/Slabs Rate (%) (applicable for assessment year 2013-14) Net income range (For resident woman below 60 years on the last day of the previous year)Net income range (For resident senior citizen1)Net income range (For super senior citizen2)Net income range (For any other person excluding companies and co-operative societies)Income Tax rates3 Up to Rs. 200000Up to Rs. 250000Up to Rs. 500000Up to Rs. 200000Nil Rs. 200001-500000Rs. 250001-500000-Rs. 200001-50000010% Rs. 500001-1000000Rs. 500001-1000000Rs. 00001-1000000Rs. 500001-100000020% Above Rs. 1000000Above Rs. 1000000Above Rs. 1000000Above Rs. 100000030% ^1 Senior citizen is one who is 60 years or more at any time during the previous year but not more than 80 years on the last day of the previous year. ^2 Super senior citizen is one who is 80 years or more at any time during the previous year. ^3 Surcharge isn't applicable for any person excluding companies whose taxable income exceed Rs. 1 crore. Education cess at 2 % and Secondary and higher education cess at 1% of income-tax applicable for all person.These slab-rates aren't applicable for the incomes which are to be taxed at special rates under section 111A, 112, 115, 161, 164 and 167. For instance, long-term capital gains (except the one mentioned in section 10(38))for all assessees is taxable at 20%. [edit]Residential Status The residential status of the assessee is useful in determining the scope or chargeability of the income for the assessee, i. e, whether taxable or not. For an individual person, to be a resident, any one of the following basic conditions must be satisfied:- Presence of at least 182 days in India during the previous year.Presence of at least 60 days in India during the previous year and 365 days during 4 years immediately preceding the relevant previous year. However, in case the individual is an Indian citizen who leaves India during the previous year for the purpose of employment (or as a member of a crew of an Indian ship) or in case the individual is a person of Indian origin who comes on a visit to India during the previous year, then only the first of the above basic condition is applicable.To determine whether the resident individual is ordinarily resident the following both additional conditions are to be satisfied:- Resident in India in at least 2 out of 10 years immediately preceding the relevant previous year. Presence of at least 730 days in India during 7 years immediately preceding the relevant previous year. If the individual resident satisfies only one or none of the additional conditions, then he is not ordinarily resident. In case the person is not an individual or an HUF, then the residential status can only be either resident or non-resident) [edit]Residential status of a person other than an individual Type of personControl & management of affairs of the taxpayer is wholly in IndiaControl & management of affairs of the taxpayer is wholly outside IndiaControl & management of af fairs of the taxpayer is partly in India partly outside India HUF1ResidentNon-residentResident FirmResidentNon-residentResident Association of personsResidentNon-residentResident Indian company2ResidentResidentResidentForeign company3ResidentNon-residentNon-resident Any other person except an individualResidentNon-residentResident ^1 After determining whether an HUF is resident or non-resident, the additional conditions (as laid down for an individual) should be checked for the karta to determine whether the HUF is ordinary or not-ordinary resident. ^2 An Indian company is the one which satisfies the conditions as laid down under section 2(26) of the Act. ^3 Foreign company is the one which satisfies the conditions as laid down under section 2(23A) of the Act. [edit]Scope of total incomeIndian income1 is always taxable in India notwithstanding residential status of the taxpayer. Foreign income1 is not taxable in the hands of a non-resident in India. For resident (in case of firm, as sociation of persons, company and every other person) or resident & ordinarily resident (in case of an individual or an HUF), foreign income is always taxable. For resident but not ordinarily resident foreign income is taxable only if it is business income and business is controlled wholly or partly in India or it is a professional income and profession is set up in India. 1 Foreign income is the one which satisfies both the following conditions:- Income is not received (or not deemed to be received under section 7) in India, and Income doesn't accrue (or doesn't deemed to be accrued under section 9) in India. If such an income satisfies one or none the above conditions then it is an Indian income. [edit]Heads of Income The total income of a person is segregated into five heads:- Income from Salary Income from house property Income from business or profession Capital Gain and Income from other sources [edit]Income from SalaryAll income received as salary under Employer-Employee rela tionship is taxed under this head, on due or receipt basis, whichever arises earlier. Employers must withhold tax compulsorily (subject to Section 192), if income exceeds minimum exemption limit, as Tax Deducted at Source (TDS), and provide their employees with a Form 16 which shows the tax deductions and net paid income. The Act contains exemptions including (the list isn't exhaustive):- ParticularsRelevant section for computing exemption Leave travel concession10(5) Death-cum-Retirement Gratuity10(10)Commuted value of Pension (not taxable for specified Government employees)10(10A) Leave encashment10(10AA) Retrenchment Compensation10(10B) Compensation received at time of Voluntary Retirement10(10C) Tax on perquisite paid by employer10(10CC) Amount received from Superannuation Fund to legal heirs of employee10(13) House Rent Allowance10(13A) Some Special Allowances10(14) The Act contains list of Perquisites which are always taxable in all cases and a list of Perquisites which are ex empt in all cases (List I). All other Perquisites are to be calculated according to specified provision and rules for each.Only two deductions are allowed under Section 16, viz. Professional Tax and Entertainment Allowance (the latter only available for specified government employees). [edit]Income from House property Income under this head is taxable if the assessee is the owner of a property consisting of building or land appurtenant thereto and is not used by him for his business or professional purpose. An individual or an Hindu Undivided Family (HUF) is eligible to claim any one property as Self-occupied if it is used for own or family's residential purpose.In that case, the Net Annual Value (as explained below) will be nil. Such a benefit can only be claimed for one house property. However, the individual (or HUF) will still be entitled to to claim Interest on borrowed capital as deduction under section 24, subject to some conditions. In the case of a self occupied house deduc tion on account of interest on borrowed capital is subject to a maximum limit of Rs. 1,50,000 (if loan is taken on or after 1 April 1999 and construction is completed within 3 years) and Rs. 30,000 (if the loan is taken before 1 April 1999).For let-out property, all interest is deductible, with no upper limits. The balance is added to taxable income. The computation of income from let-out property is as under:- Gross Annual Value (GAV)1xxxx Less:Municipal Taxes paid(xxx) Net Annual Value (NAV)xxxx Less:Deductions under section 242(xxx) Income from House propertyxxxx ^1 The GAV is higher of Annual Letting Value (ALV) and Actual rent received/receivable during the year. The ALV is higher of fair rent and municipal value, but restricted to standard rent fixed by Rent Control Act. 2 Only two deductions are allowed under this heaad by virtue of section 24, viz. , 30% of Net annual value as Standard deduction Interest on capital borrowed for the purpose of acquisition, construction, repai rs, renewals or reconstruction of property (subject to certain provisions).Income from Business or Profession The income referred to in section 28, i. e. , the incomes chargeable as â€Å"Income from Business or Profession† shall be computed in accordance with the provisions contained in sections 30 to 43D. However, there are few more sections under this Chapter, viz. Sections 44 to 44DA (except sections 44AA, 44AB & 44C), which contain the computation completely within itself. Section 44C is a disallowance provision in the case non-residents. Section 44AA deals with maintenance of books and section 44AB deals with audit of accounts. In summary, the sections relating to computation of business income can be grouped as under: – Specific deductionsSections 30 to 37 cover expenses which are expressly allowed as deduction while computing business income. Specific disallowanceSections 40, 40A and 43B cover inadmissible expenses.Deemed IncomesSections 33AB, 33ABA, 33AC, 35A, 35ABB, 41. Special provisionsSections 42, 43C, 43D, 44, 44A, 44B, 44BB, 44BBA, 44BBB, 44DA, 44DB. Presumptive IncomeSections 44AD, 44AE. The computation of income under the head â€Å"Profits and Gains of Business or Profession† depends on the particulars and information available. [4] If regular books of accounts are not maintained, then the computation would be as under: – Income (including Deemed Incomes) chargeable as income under this head xxx Less: Expenses deductible (net of disallowances) under this ead xxx Profits and Gains of Business or Profession xxx However, if regular books of accounts have been maintained and Profit and Loss Account has been prepared, then the computation would be as under: –Net Profit as per Profit and Loss Account xxx Add : Inadmissible Expenses debited to Profit and Loss Account xxx Deemed Incomes not credited to Profit and Loss Account xxx xxx Less: Deductible Expenses not debited to Profit and Loss Account xxx Incomes charge able under other heads credited to Profit & Loss A/c xxx xxx Profits and Gains of Business or Profession xxx [edit]Income from Capital Gains Transfer of capital assets results in capital gains. A Capital asset is defined under section 2(14) of the I. T. Act, 1961 as property of any kind held by an assessee such as real estate, equity shares, bonds, jewellery, paintings, art etc. but does not include some items like any stock-in-trade for businesses and personal effects. Transfer has been defined under section 2(47) to include sale, exchange, relinquishment of asset extinguishment of rights in an asset, etc. Certain transactions are not regarded as ‘Transfer' under section 47. Computation of Capital Gains:- Full value of consideration1xxx Less:Cost of acquisition2(xx)Less:Cost of improvement2(xx) Less:Expenditure pertaining to transfer incurred by the transferor(xx) ^1 In case of transfer of land or building, if sale consideration is less than the stamp duty valuation, then suc h stamp duty value shall be taken as full value of consideration by virtue of Section 50C. The transferor is entitled to challenge the stamp duty valuation before the Assessing Officer. ^2 Cost of acquisition & cost of improvement shall be indexed in case the capital asset is long term. For tax purposes, there are two types of capital assets: Long term and short term. Transfer of long term assets gives rise to long term capital gains.The benefit of indexation is available only for long term capital assets. If the period of holding is more than 36 months, the capital asset is long term, otherwise it is short term. However, in the below mentioned cases, the capital asset held for more than 12 months will be treated as long term:- Any share in any company Government securities Listed debentures Units of UTI or mutual fund, and Zero-coupon bond Also, in certain cases, indexation benefit is not be available even though the capital asset is long term. Such cases include depreciable asset (Section 50), Slump Sale (Section 50B), Bonds/debentures (other than capital indexed bonds) and certain other express provisions in the Act.There are different scheme of taxation of long term capital gains. These are: As per Section 10(38) of Income Tax Act, 1961 long term capital gains on shares or securities or mutual funds on which Securities Transaction Tax (STT) has been deducted and paid, no tax is payable. STT has been applied on all stock market transactions since October 2004 but does not apply to off-market transactions and company buybacks; therefore, the higher capital gains taxes will apply to such transactions where STT is not paid. In case of other shares and securities, person has an option to either index costs to inflation and pay 20% of indexed gains, or pay 10% of non indexed gains.The cost inflation index rates are released by the I-T department each year. In case of all other long term capital gains, indexation benefit is available and tax rate is 20%. All capi tal gains that are not long term are short term capital gains, which are taxed as such: Under section 111A, for shares or mutual funds where STT is paid, tax rate is 10% from Assessment Year (AY) 2005-06 as per Finance Act 2004. With effect from AY 2009-10 the tax rate is 15%. In all other cases, it is part of gross total income and normal tax rate is applicable. For companies abroad, the tax liability is 20% of such gains suitably indexed (since STT is not paid).Besides exemptions under section 10(33), 10(37) & 10(38) certain specific exemptions are available under section 54, 54B, 54D, 54EC, 54F, 54G & 54GA. [edit]Income from Other Sources This is a residual head, under this head income which does not meet criteria to go to other heads is taxed. There are also some specific incomes which are to be always taxed under this head. Income by way of Dividends. Income from horse races/lotteries. Employees' contribution towards staff welfare scheme. Interest on securities (debentures, Gov ernment securities and bonds). Any amount received from keyman insurance policy as donation. Gifts (subject to certain conditions and exemptions). Interest on compensation/enhanced compensation. edit]Permissible deductions from Gross Total Income This section requires expansion. (November 2012) While exemptions is on income some deduction in calculation of taxable income is allowed for certain payments given under Chapter VI-A ie. , sections 80C to 80U. [edit]Section 80C Deductions Section 80C of the Income Tax Act [1] allows certain investments and expenditure to be deducted from total income up to the maximum of 1 lac. The total limit under this section is ? 100,000 ) which can be any combination of the below: Contribution to Provident Fund or Public Provident Fund. PPF provides 8. 8% [5] return compounded annually. Maximum limit to contribute in it is 100,000 for each year.It is a long term investment with complete withdrawal not possible till 15 years though partial withdrawal i s possible after 5 years. The interest earned on PPF investments is not taxable. Besides, there is employee providend fund which is deducted from the salary of the person. This is about 10% to 12% of the BASIC salary component. Recent changes are being discussed regarding reducing the instances of withdrawal from EPF especially when one changes the job. EPF has the option of full settlement on leaving the job, taking VRS, retirement after 58. It also has options of withdrawal for certain expenses related to home, marriage or medical. EPF contribution includes 12% of basic salary from employee and employer. It is distributed in ratio of 8. 33:3. 7 in Pension fund and Providend fund Payment of life insurance premium. It is allowed on premium paid on self, spouse and children even if they are not dependent on father or mother. Investment in pension Plans. National Pension Scheme is meant to save money for the post retirement which invests money in different combination of equity and de bt. depending upon age up to 50% can go in equity. Annuity payable after retirement is dependent upon age. NPS has six fund managers. Individual can make minimum contribution of Rs6000/- . It has 22 point of purchase (banks). Investment in Equity Linked Savings schemes (ELSS) of mutual funds. Among other investment opportunities, ELSS has the least lock-in period of 3 years.However, one should note that after the Direct Tax Code is in place, ELSS will no longer be an investment for 80C deduction. Investment in National Savings Certificates (interest of past NSCs is reinvested every year and can be added to the Section 80 limit) Tax saving Fixed Deposits provided by banks for a tenure of 5 years. Interest is also taxable. Payments towards principal repayment of housing loans. Also any registration fee or stamp duty paid. Payments towards tuition fees for children to any school or college or university or similar institution (Only for 2 children) Post office investments The investment can be from any source and not necessarily from income chargeable to tax. edit]Section 80CCF: Investment in Infrastructure Bonds From April, 1 2011, a maximum of ? 20,000 is deductible under section 80CCF provided that amount is invested in infrastructure bonds. This is in addition to the 100,000 deduction allowed under Section 80C. However this deduction has not been extended to Financial year 2012-13. [6] Omiitted with effect from F. Y. 2012-13. [edit]Section 80D: Medical Insurance Premiums Health insurance, popularly known as Mediclaim Policies, provides a deduction of up to 35,000. 00 (? 15,000. 00 for premium payments towards policies on self, spouse and children and ? 15,000. 00 for premium payment towards non-senior citizen dependent parents or ? 20,000. 0 for premium payment towards senior citizen dependent). This deduction is in addition to ? 1,00,000 savings under IT deductions clause 80C. For consideration under a senior citizen category, the incumbent's age should be 60 years during any part of the current fiscal, e. g. for the fiscal year 2010-11, the incumbent should already be 60 as on March 31, 2011), This deduction is also applicable to the cheques paid by proprietor firm. [edit]Interest on Housing Loans Section For self occupied properties, interest paid on a housing loan up to Rs 150,000 per year is exempt from tax. This deduction is in addition to the deductions under sections 80C, 80CCF and 80D.However, this is only applicable for a residence constructed within three financial years after the loan is taken and also the loan if taken after April 1, 1999. If the house is not occupied due to employment, the house will be considered self occupied. For let out properties, the entire interest paid is deductible under section 24 of the Income Tax act. However, the rent is to be shown as income from such properties. 30% of rent received and municipal taxes paid are available for deduction of tax. The losses from all properties shall be allowed to be adjusted against salary income at the source itself. Therefore, refund claims of T. D. S. deducted in excess, on this count, will no more be necessary. 7] [edit]Section 80DDB : Deduction in respect of Medical Treatment, etc Deduction is allowed to resident individual or HUF in respect of expenditure actually during the PY incurred for the medical treatment of specified disease or ailment as specified in the rules 11DD for himself or a dependent relative or a member of a HUF[8] [edit]Refund Status State Bank of India (SBI) is the refund banker to the Indian Income Tax Department(ITD). Your tax refund details are sent to SBI, by the Income tax department. Then SBI will process the refund, and send you the refund intimation. While filing your return you can choose any one of the two Refund modes ECS or Paper(cheque). The refund status can be checked online at the NSDL site. [edit]Due Date of submission of returnThe due date of submission of return shall be ascertained according to section 139(1) of the Act as under:- September 30 of the Assessment Year(AY)-If the assessee is a company (not having any inter-nation transaction), or -If the assessee is any person other than a company whose books of accounts are required to be audited under any law, or -If the assessee is a working partner in a firm whose books of accounts are required to be audited under any law. November 30 of the AYIf the assessee is a company and it is required to furnish report under section 92E pertaining to international transactions. July 31 of the AYIn any other case. [edit]Advance Tax Under this scheme, every assessee is required to pay tax in a particular financial year, preceding the assessment year, on an estimated basis. However, if such estimated income is less than Rs. 10000, then no advance tax is payable. The due dates of payment of advance tax are:- In case of corporate assesseeOtherwiseOn or before 15 June of the previous yearUpto 15% of advance tax payable- On or before 15 Se ptember of the previous yearUpto 45% of advance tax payableUpto 30% of advance tax payable On or before 15 December of the previous yearUpto 75% of advance tax payableUpto 60% of advance tax payable On or before 15 March of the previous yearUpto 100% of advance tax payableUpto 100% of advance tax payable Any default in payment of advance tax attracts penalty under section 234B and any deferment of advance tax attracts penalty under section 234C. [edit]Tax deducted at Source (TDS) The general rule is that the total income of an assessee for the previous year is taxable in the relevant assessment year. however income-tax is recovered from the assessee in the previous year itself by way of TDS.The relevant provisions therein are listed below. (To be used for reference only. The detailed provisions therein are not listed below. 1) SectionNature of paymentThreshold limit (upto which no tax is deductible)TDS to be deducted 192Salary to any personExemption limitAs specified for individual in Part III of I Schedule 193 2Interest on securities to any residentSubject to detailed provisions of given section10% 194A 2Interest (other than interest on securities) to any residentRs. 10000 (for Bank/cooperative bank) & Rs. 5000 otherwise10% 194BWinning from lotteries etc. to any personRs. 1000030% 194BBWinning from horse races to any personRs. 500030% 94C 2Payment to resident contractorsRs. 30000 (for single contract) & Rs. 75000 (for aggregate consideration in a financial year)2% (for companies/firms) & 1% otherwise 194DInsurance commission to residentRs. 2000010% 194EPayment to non-resident sportsmen or sports associationNot applicable10% 194EEPayment of deposit under National Savings Scheme to any personRs. 250020% 194GCommission on sale of lottery tickets to any personRs. 100010% 194H 2Commission/brokerage to a residentRs. 500010% 194-I 2Rents paid to any residentRs. 1800002% (for plant,machinery,equipment) & 10% (for land,building,furniture) 194J 2Fees for professional/t echnical services; RoyaltyRs. 000010% 194LBInterest paid by Infrastructure Development Fund under section 10(47) to non-resident or foreign company-5% 195Interest or other sums (not being salary) paid to non-residents or foreign company except under section 115O-As per double taxation avoidance treaty ^1 At what time tax has to be deducted at source and some other specifications are subject to the above sections. ^2 In most cases, these payments shall not to deducted by an individual or an HUF if books of accounts are not required to be audited in the immediately preceding financial year. In most cases, the tax deducted should be deposited within 7 days from the end of the month in which tax was deducted. [edit]Corporate Income taxFor companies, income is taxed at a flat rate of 30% for Indian companies, with a 5% surcharge applied on the tax paid by companies with gross turnover over ? 1 crore (10 million). Foreign companies pay 40%. [9] An education cess of 3% (on both the tax and the surcharge) are payable, yielding effective tax rates of 32. 5% for domestic companies and 41. 2% for foreign companies. [10] From 2005-06, electronic filing of company returns is mandatory. [11] [edit]Tax Returns There are five categories of Income Tax returns. Normal Return Belated Return Revised Return Defective Return Returns In Response To Notices [edit]Normal Return Returns filed within the return filing due date, that is 31 July or 30 September of concerned assessment year. [12] [edit]Belated ReturnIn case of failure to file the return on or before the due date, belated return can be filed before the expiry of one year from the end of the relevant assessment year. [edit]Revised Return In case of any omission or any wrong statement mentioned in the normal return can be revised at any time before the expiry of one year from the end of the relevant assessment year. [edit]Defective Return Assessing Officer considers that the return is defective, he may intimate the defect. On e has to rectify the defect within a period of fifteen days from the date of such intimation. If the assessee wants more time, he can file an application to the A O and a further 15 days can be granted at the instance of the A O. [edit]Returns In Response To NoticesAssessing officer in the process of making assessment, may serve a notice under various sections like 142(1), 148(1), 153A(a) or 153C. Returns are required to be furnished within the date specified on the respective notices. [edit]Annual Information Return and Statements [edit]Annual Information Return Those who is responsible for registering, or, maintaining books of account or other documents containing a record of any specified financial transaction,[13] shall furnish an annual information return in Form No. 61A. [edit]Statements By Producers Producers of a cinematographic film during the financial year shall, prepare and deliver to the Assessing Officer a statement in the Form No. 2A, within 30 days from the end of su ch financial year or within 30 days from the date of the completion of the production of the film, whichever is earlier. [edit]Statements By Non-Resident Having A Liaison Office In India With effect from 01,June 2011, Non-Resident having a liaison office in India shall prepare and deliver a statement in Form No. 49C to the Assessing Officer within sixty days from the end of such financial year. [edit]Tax Penalties The major number of penalties initiated every year as a ritual by I-T Authorities is under section 271(1)(c)[14] which is for either concealment of income or for furnishing inaccurate particulars of income. If the Assessing Officer or the Commissioner (Appeals) or the Commissioner in the course of any proceedings under this Act, is satisfied that any person- (b) has failed to comply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142, or (c) has concealed the p articulars of his income or furnished inaccurate particulars of such income, he may direct that such person shall pay by way of penalty,- (ii) in the cases referred to in clause (b), in addition to any tax payable by him, a sum of ten thousand rupees for each such failure; (iii) in the cases referred to in clause (c), in addition to any tax payable by him, a sum which shall not be less than, but which shall not exceed three times, the amount of tax sought to be evaded by reason of the concealment of particulars of his income or the furnishing of inaccurate particulars of such income. Income Tax The tax code/law which mandates this type of taxation. The government imposed a tax on the income generated by institutions and individuals within the jurisdiction is income tax. The law dictates that every person and business shall pay income tax. It acts as a source of revenue for the government as the taxes s used to serve the interest of the public within the country. The use of progressive tax system is common in most nations access the globe based on the high level of effectiveness involved in the practice. It makes people that earn highly to be taxed more while people that earn a minimal amount of tax would have taxed less. It is a fare system that the government promotes on the basis of promoting fairness with the cultural setting of the country. The paper entails a detailed discussion about income tax system in a developed country such as Australia. Any guideline/interpretation for this tax code that has been issued by the government The section 55 of the Australian constitution clearly explains that the parliament has the duty of ensuring that it imposes tax laws. It led to the creation of multiple sectors that give a detailed explanation of how the taxation system of the country should run. Ideally, they provide a clear direction that the government is supposed to take whole addressing touchy issues such as the taxation system in the country (Kayis-Kumar, 2016, p.2). The act of the commonwealth gives the recuse direction that is required about income tax in the country. The income tax assessment act of 1936 clearly gives the precise direction about the steps that are supposed to be followed while taxing individuals and companies in h countries. Its major concern is the system of taxation rather than the other steps that are involved in the process. Therefore, the Australian laws provide a precise direction. The computation of this type of taxation After the implementation of the act, various amendments have been done depending on the economic and political set-up of the country. Uncommented amendments and proposal have occurred over the past few years based on the complexity and nature involved in the creation of precise laws that are meant to cater for the needs of the people rather than for a specific group. The modifications made were based on various economic factors that cannot be ignored. Factors such as inflation and economic recession are unexpected events that the government needs to ensures that the laws are created in such a manner that the issues are addressed in the most effective way without affecting the genera; economic set up of the country (Potter & Greber, 2017, p.1). It is a fundamental aspect that relies on the ability of the public to understand complex issues that surrounds the economy. Basic= 50000 + HRA=20000 + Travel allowance=1000 + Child's educational allowance=200 + Medical allowance=1250 + other allowance=8000The deductions allowed Travel allowance=1000 + Child's educational allowance=200 + Medical allowance=1250 The taxable annual gross income is (80,450-2,450) x 12 =9,36,000. If Mr. Yen makes a declaration that he went a loss on Property. Interest paid Rs.1,00,000. The Gross total income $8,36,000 (9,36,000-1,00,000).Mr. yen $1,00,000 as investment in Section 8 and $25,000 under Section 80, the total taxable $7,11,000 (8,36,000-1,25,000). $2,50,000 nill, next $5,00,000 will be 5% amounting to $25,0000. balance of $11,000, the tax rate=20% amounts to $2,200.Annual tax $53,766 ($ .52,200 in addition to the education and charged at 3% is $.1,566). The monthly tax will be $4,480.50/-.The group of taxpayers who should pay this tax It is important to understand that the calculation of income tax takes places from the income statement. The income statement explains the financial position of the company inclusive of the net and gross income of the process. It is an important element that needs to be placed under a broader consideration based on the nature and complexity of the matter. The income statement offers the general performance of the company within the industry (Richards, 2017, p. 1). one can view the revenue and profits after the taxation and costs. the expense of taxes is the last item before the calculation of the net income. One can utilize the aspect to know the effective tax rate in the case and compute the tax. The division of the expenses of income tax and earnings that were made before taxes gives the effective tax rate that is required. The tax report with its sections Individuals and business are eligible to pay the taxes based on nature and complexity involved in the calculation of the issue. The individuals do not cater for the payment of the taxes through their whole income. The activity takes place through deductions that include mortgage interest, dental and medical bills and education expense which are the basis of a citizen's life within developed countries such as Australia. The understanding of the matter demands a broader line of inclusion based on the fact that limited opportunities are involved in such situations. For business, it is quite different as the IRS has a varying system that ensures that the payment of the taxes takes place in a fair way (Berg ; Davidson, 2017, p.79). The entities such as corporation's sole proprietorship, partnerships report their income to the IRS for a fair tax deduction to effectively take place. Income tax reports have specific sections that need to be included while an individual is making the report about the financial progress of a company within the industry. It is an issue that is reliant on the general understanding of the Australian financial structure. The income section is a place on the report that lists all the income sources for the business it a popular technique of giving reports as it relates with wages, dividends and other specified factors that cannot be ignored while creating a successful taxing structure that is essential to understand and implement. Ideally, the sections give a clear set of how the report takes place. Therefore, the section is an important part of the taxation system that cannot be ignored based on the nature and complexity of the taxation system.The deduction section is also an important part that shows the tax liability in the most appropriate manner that is recommendable by most people. It is effective based on the fact that it gives the precise parts of the report that the deductions are often made I relation to the main matter of concern. It is important to consider the fact that there are some limitations towards the creation of such goals that need to be considered based on the nature and complexity of the matter in the concurrent societal setting of Australia. Most expenses are directly deductible based on the effect that they have on the businesses of a person. Lastly, the tax credit is also a section that amounts all the taxes owed by the individual bossiness entity. The deductions vary among the jurisdiction based on the existing complexity involved in computing some specified aspects. Other Information Income tax plays a key role in the overall wellbeing of the Australian economy. Through the tax, the country can be able to offer vital services to the members of the public. It is of relevance to ensure that all the institutions in the country ensure that they implement the tax based on its necessity and ability to adjust by the marketing skeptics and meet up the needs of the nation. Individual income tax, business income tax, local and state income tax and sale tax make up an essential part of the system that cannot be ignored while creating a reliable system that is able to deal with complex matters that surrounds the creation of a perfect tax system in the country (Diminson, 2017, 1). It is a necessity to understand that the inclusion of the taxes leads to the success of the Australian economy. ReferencesAustralia: An overview of recent tax developments in australia. (2016).  International Tax Review,Potter, B., & Greber, J. (2017).Slugging households ‘no budget fix'.  The Australian Financial Review   Berg, C., & Davidson, S. (2017).â€Å"Stop this greed†: The tax-avoidance political campaign in the OECD and Australia.  Econ Journal Watch,  14(1), 77-102. Dinnison, I. (2017).Australia revamps CFCs yet again.  International Tax Review,  8(3), 9-12.  Raj, O. (2016).Aussies plan to rewrite tax rules.  Business timesRichards, R. (2017).Fringe benefits fly below the radar.  Intheblack,  79(2), 60.Kayis-Kumar, A. (2016).What's BEPS got to do with it? exploring the effectiveness of thin capitalisation rules.  EJournal of Tax Research,  14(2), 359-386.

Effective Communication An Effective Change Agent

Effective communication allows the leader to properly pass along information, lower any confusion or angst, as well as foster open communication from employees (Appelbaum, et al, 2015; Meredith, 2013). Fear of change may result in erratic behavior, communication helps to calm fears and address any issues that may arise. The third important characteristic of an effective change agent is the ability to set an example for others. According to Anderson and Anderson (2010) Behavior speaks to more than just overt actions: It describes the style, tone, or character that permeates what people do (p. 35). Leaders must exemplify the type of attitude that reflects what they would like to see in their employees. It is important that everyone is†¦show more content†¦There is not one leadership style that will work for every situation, just as there are multiple ways to go about implementing change (Appelbaum, et al, 2015; Meredith, 2013). Flexibility is integral to understanding how to work toward a goal, regardless of deterrents. Ethical principles and change It is important to consider ethical principles in any process of business. Burnes and By (2012) argued that all leadership styles and all approaches to change are rooted in a set of values, some of which are more likely to lead to ethical outcomes than others. (p. 239). Change leaders can integrate ethical principles into a change process through their own actions. Change leaders set an example for others and act in unselfish ways that would benefit the organization as a whole (Burnes By, 2012). Leaders can help to integrate ethics into all processes, and help facilitate healthy change, through the organizational culture they help to create. Okpara (2014) mentioned that Culture on the other hand, has been described as one of the important factors that influence business ethical decision-making (p. 176). 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