Thursday, September 3, 2020

Academic Performance and Personal Growth and Development Essay

Scholarly Performance and Personal Growth and Development - Essay Example The reason and objective of any instructive establishment are to present and introduce a lot of information and abilities to the understudies and along with the guardians and additionally gatekeepers go about as the overseers of self-improvement through finding and sustaining gifts. Given training organizations will have understudies from all financial, social and social partitions; understudies capable in an unexpected way, with alternate points of view on the instruction and learning frameworks and with various post-school yearnings, and it’s crafted by the establishment and applicable partners (Joyce, 2011) to coordinate these attributes to assist them with accomplishing most extreme in school life. These understudies may unequivocally or potentially verifiably portray or grandstand their qualities in that some are truly dynamic in both the scholastic and additional educational program exercises while others might be detached in any of them or both (Rayner and Cools, 2011). This will in one manner or the other impact their scholastic execution and self-improvement and advancement both at the school and after school which is comparative however unique somewhat and this paper looks to differentiate the scholarly presentation, initiative/authoritative jobs and post-school lives of dynamic and uninvolved understudies. Aside from guaranteeing understudies intellectually comprehend the topic; foundations are additionally intrigued to guarantee that graduates can make great pioneers, an ascribed supported inside the organization. Dynamic understudies tend are engaged with positions of authority to a more prominent degree than the inactive understudies however relatively need managerial abilities; a factor that can be credited to judiciousness and discernments between these understudies (Scherer, 2010).

Saturday, August 22, 2020

Alexander The Great Essays - Free Essays, Term Papers

Alexander The Great Essays - Free Essays, Term Papers Alexander The Great Alexander the Great and His Achievements Alexander the Great was the ruler of Macedon. Alexander of Macedon, or antiquated Mecadonia, has the right to be known as the Great. Alexander the Great was viewed as one of the best military prodigies everything being equal. He was an incredible ruler, general, and vanquisher. During his thirteen-year rule he vanquished practically all the then known world and provided another guidance to history. He had built up a realm after he kicked the bucket. His new domain helped numerous individuals live their lives. He improved the lifestyle in his realm from multiple points of view. Vanquishing different grounds spread the Greek conventions and language. Alexander the Great was conceived in Pella, the antiquated capital of Macedon (Martin 192). He was the child of Philip II and Olympias. Philip II was the lord of Macedonia and Olympias was the princess of Epirus (Stewart 18). Alexander had numerous interests in military techniques (Stewart 20). When Alexander was around seven years of age, a gathering of Persian ambassadors came to Macedon to see Philip. Philip was with his military battling neighboring clans so the representatives stayed and chatted with Alexander. They didn't with the exception of Alexander to pose inquiries about the size of the Persian armed force and the length of the excursion to Susa (a significant city in Persia). This shows one of Alexander's initial advantages (Stewart 21). Philip chose to purchase Alexander a racehorse when Alexander was ten or eleven years of age. The pony was named Bucephalas. Bucephalas' conduct didn't satisfy Philip. Philip requested the pony's proprietor to remove the pony however Alexander pronounced that he could tame the pony (Stewart 21). Everybody praised when they saw Alexander ride the pony. The remainder of the organization broke into adulation, composes Plutarch, while his dad, we are told, sobbed for delight, and when Alexander had gotten off he kissed him and stated, 'My kid, you should discover a realm large enough for your aspirations. Macedon is unreasonably little for you' (Stewart 22). Alexander required more than horsemanship and self-assurance to be a decent ruler. He required order. Philip stressed that Olympias ruined the kid excessively. For Alexander to become familiar with those things, Philip enlists a harsh and an intense guide to instruct Alexander. His name is Leonidas. He observed Alexander's suppers and activities. Leonidas didn't confide in Olympias. He speculated she attempted to pirate additional food in Alexander's walking gear. The man [Leonidas] himself used to come and glance through my bedding boxes and garments chests, Alexander composed, to see my mom didn't conceal any extravagances (Stewart 22). Philip realized that Alexander required additionally preparing. Philip sent for an educator who was presumably the most shrewd man in the entirety of Greece. His name was Aristotle. Aristotle was conceived in a little township of Stagira in northern Greece (Barnes 3). Aristotle was a Greek logician and researcher. He is viewed as the most popular old scholars (Barnes 3). At the point when Aristotle was seventeen years of age he moved to Athens, where he turned into an individual from Plato's school. He remained at Plato's foundation for a long time. Aristotle left the Academy when Plato kicked the bucket. Aristotle established his own casual philosophical school in Athens. Aristotle addressed on about each part of learning: science, medication, life structures, brain research, meteorology, material science, science, arithmetic, music, power, talk, political theory, morals, and artistic analysis. Aristotle characterized and arranged different parts of information. He arranged them into material science, brain research, talk, verse, and rationale. He established the framework of the greater part of the studies of today. He gathered the principal extraordinary libr ary and built up a historical center (Martin 182). In 342 B.C. Philip welcomed Aristotle to show his thirteen-year-old child Alexander. Aristotle's principle love was reasoning. Alexander and Aristotle's conversation about way of thinking established the framework for Alexander's thoughts of what it intended to be a fighter and a lord. Alexander gained from Aristotle the standards of zoology and plant science. Alexander delighted in writing generally out of the considerable number of exercises Aristotle educated. Aristotle acquainted the kid with the best artists and essayists (Stewart 22-23). Alexander cherished crafted by Homer. The Illiad was Alexander's top choice. The stories of experience, love, dauntlessness, and faithfulness energized Alexander. Aristotle gave Alexander a duplicate of the sonnet. Alexander conveyed the book all over and put it under his

Friday, August 21, 2020

Price and Rubbermaid

Abdul Javeed Sociology 300 February 14, 2010 Wal-Mart examination Wal-Mart can be broke down utilizing both Structural Function and Social Conflict hypothesis. Auxiliary capacity hypothesis accepts that society is a mind boggling arrangement of interconnected and interrelated social structures each having a capacity and cooperating to advance social soundness. There is an innate propensity to adjust and balance. The accompanying three focuses characterize why Wal-Mart can be investigated utilizing Structural capacity hypothesis: They keep their costs low however make benefits on high volume and quick turnover. Wal-Mart is generally respected for its notoriety in cost cutting and low costs. Wal-Mart is known to have low and modest costs for their items. It stops the need to go search for a deal at different stores since we realize that we won’t locate a superior arrangement somewhere else. Along these lines we set aside cash as well as time and gas as well. Driving around to various stores to purchase all the items is time and gas devouring. Ease imports from Asia were fundamental segments for Wal-Mart’s low opening value point methodology. Social Conflict hypothesis accepts that society isn't coordinated however brimming with inconsistent divisions. It has rare and restricted social assets PWP. It is in consistent rivalry for them and strife Is the outcome. In this way the rising social structures advantage some in acquiring or holding PWP to the detriment of others. The accompanying three focuses characterize why Wal-Mart can likewise be examined utilizing Social Conflict hypothesis: America’s most popular brand Rubbermaid, creator of plastic compartments, trash containers was practically in each home somehow. Rubbermaid provided to enormous chains like Wal-Mart. Rubbermaid was attempting to keep up its aspiring development targets. At that point abruptly the material expense for Rubbermaid expanded and henceforth they needed to build the cost of their items. A few retailers concurred with the cost increment yet Wal-Mart didn't. So it was the primary indications of decays for Rubbermaid. Wal-Mart pullback was a hit to Rubbermaid and later its plant shut. Near 1000 positions were lost at Rubbermaid. Rubbermaid with its notoriety of value was generally respected. Wal-Mart with its notoriety for cost cutting was generally respected. Henceforth Wal-Mart utilized its PWP to control Rubbermaid and by implication let it shutdown. It had control over Rubbermaid and constrained it to bring down its expenses. Rubbermaid couldn’t do it thus Wal-Mart quit working with them, thus Rubbermaid shutdown. Wal-Mart utilized its PWP and by this a pleased American Company was shutdown and many lost positions. Effect of Chinese fare blast has been felt all over USA. Wal-Mart utilized it PWP to in a roundabout way shutdown an organization called Thomson Consumer Electronics which was an American Television Manufacturer. Thomson expressed to see a sharp remote rivalry; they saw Chinese items being sold at a value that most American makers couldn’t produce at. Five gadgets sued the Chinese TV producer yet was paralyzed to see that Wal-Marttook the side of Chinese maker. Be that as it may, Thomson plant shutdown and parcel of individuals lost their positions because of Chinese rivalry. Wal-Mart utilized its PWP and was getting modest Chinese imports thus caused American maker difficult to keep in rivalry.

Friday, June 5, 2020

The Tax-ability Essay Example - Free Essay Example

List of abbreviations Co. Ed. IT ACT ITO Company Edition Income Tax Act Objective In this paper an attempt is made to analyze the law on taxability of turnkey contracts. An attempt has been made to analyze to what extent income is taxable in turnkey contract. An approach has been taken in this paper to study the statutory provision and different case laws regarding the taxability of turnkey contract and what is the current situation of law on imposing the tax liability. Research Methodology The nature of the project is purely doctrinal/ non-empirical. It is purely based on the data collected from books, statutes, journals, case laws and web resources. It is a literature review. The researcher has relied upon the primary as well on secondary sources. In the paper researcher has followed the uniform mode of citation. Scope of the Paper The scope of the research paper is limited to analyze the law and legislation on the taxability of turnkey contracts and what is the role played by the judicial pronouncement in deciding the cases on taxability of turnkey contracts. In this research an attempt has been made to analyze the statutory provision as well as judicial pronouncements delivered regarding the taxability of turnkey contract. The analysis can further help in locating the lacunas in the present law and how it can overcome by strengthening and regulating the prospective laws. The scope of paper is limited to laws releted to taxability of turnkey contracts. INTRODUCTION In todayà ¢Ã¢â€š ¬Ã¢â€ž ¢s world infrastructure is considered as one of the leading factors for development. The Indian government has desire to make India as an upcoming superpower country for which they have been escalating their investment on enhancing the infrastructure of the country as it will help in its progress and development.[1] Because of the scale of the infrastructure projects and the complexities included, regularly these projects welcome tender from the whole way across the globe, the agreement signed with these companies are known as EPC contracts furthermore referred to as turnkey contracts. [2] A turnkey contract is a business plan in which a project is conveyed in a finished state. Rather than contracting with an owner to create a project in stages, the developer is enlisted to complete the whole project without owner information. The builder or developer is independent from the final owner or operator, and the project is turned over just once it is completely operational. Essentially, the developer is completing the project and turning the key over to the new owner. This sort of arrangement is normally utilized for construction projects extending from single structures to expansive scale developments. Because of the multifaceted nature of these projects it is certainly unrealistic for any one single commercial element to attempt the entire project, subsequently these projects are taken up by a consortium of different companies who handle diverse parts of the project as per their respective expertise.[3] Initially, these turnkey projects did not hold the tax liability but with the change in circumstances the finance ministry in its finance billà ¢Ã¢â€š ¬Ã¢â€ž ¢06 has made these turnkey contracts tax liable. Prior the rendering of offshore services for an turnkey project and offshore supply of equipments and material for the project are considered to be the main bone of contention regarding the taxability of these projects[4], but afte r the amendment to section 9 of the Income Tax Act, offshore services have been made taxable and the law has been pretty much settled on this issue,[5] however the taxability of offshore supply of equipment and material under the turnkey projects is still an argumentative issue. Turnkey contract would bring about a few particularly identifiable streams of income to the contractor which include the following: Offshore supplies of equipment and material Offshore services Onshore supplies of equipment and materials Onshore supplies of servives Research question What is the extent of taxability of offshore supplies of equipment and materials and offshore sevives under turnkey contracts and the role of by judicial pronouncements in establishing law related to such turnkey contracts? Taxability of offshore supplies of equipment and materials To impose taxability on offshore supplies of equipment and materials, it has to be shown that the non- resident has permanent establishment and business connection. If there is no business connection or permanent establishment then there would be no tax liability. But, if there is business connection or permanent establishment then the tax can be imposed on the profit that is attributed to such business connection and permanent establishment. Statutory Provision For non-residents, section 5 of the Income Tax Act is the charging section for their income.[6] Section 5(2) of Income Tax Act impose tax on the income of non-residents which is received or deemed to be received in India by or on behalf of such person[7] or accrues or arise or is deemed to be arise.[8] Section 9 of Income Tax Act deals with income deemed to accrue or arise in India. Section 9 states that all income accruing or arising through or from any business connectionin should be considered as taxable in India.[9] The explanation clause attached to it points out the extent of income to be taxed by stating that only such part of income that is attributable to the business carried out in India woul be taxable.[10] Therefore, it is clearly mentioned in the statutory provision that in case of offshore supplies, income which is not attributable to the operations carried out in India would not be taxed. Taxability of offshore services The taxability of offshore services is no more a bone of contention as after the amendment to section 9 of IT Act[11] these services have been made taxable. Case laws Ishikawajna-Harima Heavy Industries Ltd. V. Direct of Income Tax In Ishikawajna- Harima Heavy Industies Ltd. v. Direct of Income Tax[12], it is Japan based company engaged in the business ofengineering and construction of storage tanks. The company formed a consortium with other companies and entered into an agreement with Petro LNG Ltd.situated in the state of Gujrat to set up liquefied Natural Gas storage tank and for degasification facility. It is a turnkey contract. Each member of consortium was specified about their separate role and responsibility and therefore, they receive separate payment. The time period for the project was 41 months. The question that arised in this case whether the company is liable to pay tax in India under Income Tax Act and India- Japan Tax Treaty. Therefore, the company filed an application before Authority for Advance Appellant. The decision of Supreme Court is given in two parts one for the offshore supplies and other for the offshore services. The Apex Court held the following decision ; à ¢Ã¢â€š ¬Ã…“ on ly such part of the income which is attributed to the operations carried out in India can be taxed. Under the turnkey contracts, if all the transaction were operated outside India then these transactions cannot be taxed in India. It made the distinction between the permanent establishment and business connection. Existence of permanent establishment is a taxable entity but its presence does not create sufficient business connection. Therefore the profit attributable to the permanent establishment in India would be made taxable and the mere presence of permanent establishment in India does not made the income of assessee generated under turnkey contract does not made it taxable. Mere existence of of business connection is not sufficient, to make the income taxable the income should be arising or accruing out of such business connection. The turnkey contract need not to be be considered as an integrated contract just to make the contractor to pay tax in India. To make an inco me taxable under Income Tax Act, it should be shown that the services are not only utilized but rendered in India. To make the income taxable it is necessary to have enough territorial nexus between the rendition of services and territorial limits in India.à ¢Ã¢â€š ¬Ã‚ [13] Hyundai Heavy Industries Co Ltd v. Director of Income Tax This is the another landmark case on the taxability of turnkey contract decided by the supreme court. In Hyundai Heavy Industries Co. Ltd. v. director of Income Tax[14], the Hyundai Heavy Indutries is a Korean based company which eneterd into a turnkey contract with an Indian based company ONGC for fabricating, designing, installation and commissioning of platforms in Bombay High. Designing and fabricating of platform was performed outside India and rest of the activities like installationand commissioning of platform was performed in Bombay High. The Revenue officer issue a notive to the company, to which a company filed a return of income as à ¢Ã¢â€š ¬Ã‹Å"nilà ¢Ã¢â€š ¬Ã¢â€ž ¢ income. And responded to the revenue authorities, as they did not have permanent establishment in India and the activities like designing and fabrication were done outside India making them not liable to pay tax. They are only liable to pay tax for the net profit arising from the activities that are per formed in India i.e. installation and commissioning of platforms. The revenue authority appealed to the Supreme regarding the contention that to what extent the profit attribuatable to companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s permanent establishment in India. The court held that à ¢Ã¢â€š ¬Ã…“the establishment PE of HHI came into presence just on completion of fabrication exercises and supply of the fabricated platforms to ONGC outside India, no part of profits emerging from operation conveyed outside India could be said to have been earned through the Permanent Estabishment. Likewise, no part of profits from operation conveyed outside India could be credited to the PE and consequently accumulated to tax in India. In a turnkey contract comprising designing, fabrication, installation and commissioning work, benefits arising from the operation performed outside India can not be ascribed to the Permanent Establishment. In this way, such benefits can not be liable to tax in India, if the cost paid for work performed outside India is at a careful distance.[15] Conclusion The Supreme Courts decision in HHI case settles the discussion encompassing the taxability of oil field administration suppliers in admiration of fabrication and designing exercises performed outside India under a turnkey contract. The ruling accept increased noteworthiness since it maintains the principle that supply outside India wont be taxable in India indeed where such supply is made as per a single turnkey contract which includes onshore and offshore extent of work and accommodates a protuberance entirety thought.[16] The Apex Court follows its choice in the instance of Ishikawajma Harima Heavy Industries Ltd, affirmed prior, on taxability of offshore supplies. The Court had decided that a non-resident would not be obligated to tax in India in appreciation of exercises performed outside India if such exercises are not viably joined with a business association in India.[17] BIBLIOGRAPHY STATUTES: Income Tax Act, 1961 Finance Act The Assessing Officer (à ¢Ã¢â€š ¬Ã…“AOà ¢Ã¢â€š ¬Ã‚ ) held that the contract between HHI and ONGC was a turnkey contract for a lumpsum price and is an indivisible contract. The designing and fabrication of platform under the contract is intrinsically linked to installation and commissioning activities performed in India. As regards the taxability of Indian operations, the AO held that the activities of HHI constituted a PE in India under Article 5(3) of the DTAA, and therefore, profits attributable to Indian operations were liable to tax in India. In addition, designing and fabrication activities, though performed outside India, are interlinked to the ultimate activity of installation and commissioning; and therefore, a portion of the profits from such operations would also be liable to tax in India. The Supreme Courtà ¢Ã¢â€š ¬Ã¢â€ž ¢s ruling in HHI case settles the controversy surrounding the taxability of oil field service providers in respect of fabrication and design ing activities performed outside India under a turnkey project . The ruling assumes increased significance since it upholds the principle that supply outside India will not be taxable in India even where such supply is made pursuant to a single turnkey contract which includes onshore and offshore scope of work and provides for a lump sum consideration. [1] Funding the Infrastructure Gap, https://www.deloitte.com/assets/DcomIndia/Local%20Assets/Documents/Thoughtware/Funding_the_InfrastructureInvestment_Gap.pdf [2] Rajesh Dhawan Engineering Procurement and Construction-Tax Implication, https://www.taxmann.com/TaxmannFlashes/Flashart5-1-10_2.htm [3] Satish Aggarwal, Averting double tax in EPC, The Hindu Business, https://www.thehindubusinessline.com/todays-paper/tp-opinion/averting-double-tax-in-epc/article1638687.ece [4] Taxation of EPC Contracts- A Treatise, 59 The Chartered Accountant Journal 103, 99-105 (2011). [5] Linklaters Paines v. ITO [2012] 28 taxmann 250 (Mum). [6] Ankit Shah, Taxability of Income from Offshore Supply of Goods To India in a Tunkey contract, 61 The Chartered Accountant Journal 100, 98-103 (2013). [7] Section 5(2) (a) of Income Tax Act, 1961. [8] Section 5(2) (b) of Income Tax Act, 1961. [9] Section 9(1) (i) of Income Tax Act, 1961. [10] Section 9 (1) explaination, Income Tax A ct, 1961. [11] Income Tax Act, 1961. [12] Ishikawajana- Harima Heavy Indutries Ltd. v. direct of Income Tax (2007) 3 SCC 481. [13] Ishikawjama- Harima Heavy Industries ltd. V. Director of Income Tax (2007) 3 SCC 481, www.manupatrafast.in/pers/Personalized.aspx [14] Hyundai Heavy Industries Co. Ltd. v. Director of Income Tax2011 (12) ITR(Trib) 168 (Delhi). [15] Taxability of Turnkey Contracts- SupremeCourt ruling in Hyundai Heavy Indutries Co. Ltd.à ¢Ã¢â€š ¬Ã¢â€ž ¢s case, Tax Edge, june 2007, https://www.bmradvisors.com/upload/documents/Taxedge-Special%20bulletinJune141248414019.pdf [16] Taxability of Turnkey Contracts- Supreme Court ruling in Hyundu Heavy Industries C. Ltdà ¢Ã¢â€š ¬Ã¢â€ž ¢s case, Tax Edge, June 2007 , https://www.bmradvisors.com/upload/documents/Taxedge-Special%20bulletinJune141248414019.pdf [17] Ibid.

Sunday, May 17, 2020

Hitler Was An Almighty Dictator - 1477 Words

Nazi Propaganda was devoted to portraying Adolf Hitler as an almighty leader with calmative power with the view of ‘one leader, one party and one ideology’. This image of Hitler was easy to conceive giving the result of the holocaust and the creation of the Nazi state. However, leaving propaganda aside, there have been many historiographical debates as to whether Adolf Hitler was a weak or strong dictator, from Norman Rich claiming he was a master in the Third Reich, to Hans Mommsen who stated Hitler was a weak dictator. This essay will argue that hitler was an almighty dictator by focusing on Hitler as a charismatic leader using evidence of Hitler as a charismatic leader, the structure of the Nazi state and concept of a Volksgeist. 1.†¦show more content†¦Hitler played a central role in decision making of policy that interested him, he ordered the passing of the ‘Nuremberg Laws’ in 1935 and approved anti Semitic action from 1933. Hitler was also involved in foreign policy from the invasion of the Rhineland in 1936 to operation Barbarossa. During peaceful crucial decisions were also made by Hitler. The decision to destroy the leadership of the SA and the second revolting by instigation the Night of the Long Knives; in June 1934 was Hitlers. He took designs to introduce conscription in 1935 to invade the Rhineland and Austria which were all critically important events in the development of the nazi regime, and there timing was directed by Hitler. Hitlers authority was unchallenged, the lack for formal mechanising through which that authority was excessed by the Fuhrer has caused issues with historians trying to explain how the nazi state operated, Hitler rarely read important document befor e making a decision and disliked signing official papers, his officials and sought a verbal agreement of Hitler or even a nod of a head would suffice to sign a document. The suggests he was almighty as a nod of a head would allow a decision to be made and all this suggests that his subordinates were as they were working towards the fuhrer. Hitler kept out of the debates until all sides were exhausted and willing to accept hisShow MoreRelatedA Brief Look at Benito Mussolini759 Words   |  3 PagesWho is Mussolini? Benito Mussolini was an Italian dictator who thrived in the times of both World Wars. Though he was a strong leader with a lot of persistence, his works and contributions in WWII werent as successful as he would have hoped. Even though he had the almighty Adolfo Hitler on his side, he still somehow succeeded to turn his entire country against him in the end and lose one of the most well known wars in all of history. 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Wednesday, May 6, 2020

The Role Of Criminology And The Future Of Criminology

Abstract Over the last several years criminologist have considered theory integration important for the future of criminology due to the flourishment of crimes in society. Researchers have begun to study crime and the punishments associated with specific crimes that do not include trust crimes such as fraud, workplace theft or income tax invasion. However, they are studying an array of criminal behaviors that involve illicit and illegal behaviors in an effort to establish how important integrated theory will affect the future of criminology. First, integrated theory must connect with society and current issues and linking them to the research. Introduction Criminologist consider theory integration important for the future of criminology due to the flourishment of crimes in society and theories make a different. Because criminal behavior is so sporadic and unpredictable theory integrated is needed to get a better understanding of why criminal behaviors occur. Due to the diversity of what causes crime, not every crime can be analyzed with just one specific theory. Therefore the need for theory integration is needed. This essay will attempt to explain the importance of theory integration in criminology for a better future on handling criminal activity. History of Theories Historically, most criminological theories have focused on relatively specific factors or processes that are suggested to explain either criminal behavior or the distribution of crime (Krohn Eassey,Show MoreRelated The American Society Of Criminology Essay1602 Words   |  7 PagesThe American Society Of Criminology â€Å"AHHHHhhhhh!† I let out a girlish scream and squirmed as shivers went strait up my spine. I was glued to the latest episode of CSI: Crime Scene Investigation, a show that I have watched religiously since its debut. Criminology is something that has always fascinated me, and is a career that I hope to pursue in the future as an FBI agent. 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Nuke waste Essay Example For Students

Nuke waste Essay Radioactive wastes, must for the protection of mankind bestored or disposed in such a manner that isolation from thebiosphere is assured until they have decayed to innocuouslevels. If this is not done, the world could face severephysical problems to living species living on this planet. Some atoms can disintegrate spontaneously. As they do,they emit ionizing radiation. Atoms having this property arecalled radioactive. By far the greatest number of uses forradioactivity in Canada relate not to the fission, but tothe decay of radioactive materials radioisotopes. Theseare unstable atoms that emit energy for a period of timethat varies with the isotope. During this active period,while the atoms are decaying to a stable state theirenergies can be used according to the kind of energy theyemit. Since the mid 1900s radioactive wastes have beenstored in different manners, but since several years newways of disposing and storing these wastes have beendeveloped so they may no longer be harmful . A veryadvantageous way of storing radioactive wastes is by aprocess called vitrification. Vitrification is a semi-continuous process thatenables the following operations to be carried out with thesame equipment: evaporation of the waste solution mixed withthe 1) borosilicate: any of several salts derived from bothboric acid and silicic acid and found in certain mineralssuch as tourmaline. additives necesary for the production of borosilicate glass, calcination and elaboration of the glass. These operationsarecarried out in a metallic pot that is heated in an induction furnace. The vitrification of one load of wastes comprisesof the following stages. The first step is Feeding. Inthis step the vitrification receives a constant flow ofmixture of wastes and of additives until it is 80% full ofcalcine. The feeding rate and heating power are adjusted sothat an aqueous phase of several litres is permanentlymaintained at the surface of the pot. The second step is theCalcination and glass evaporation. In this step when thepot is practically full of calcine, the temperature isprogressively increased up to 1100 to 1500 C and then ismaintained for several hours so to allow the glass toelaborate. The third step is Glass casting. The glass iscast in a special container. The heating of the output ofthe vitrification pot causes the glass plug to melt, thusallowing the glass to flow i nto containers which are thentransferred into the storage. Although part of the waste istransformed into a solid product there is still treatment ofgaseous and liquid wastes. The gases that escape from thepot during feeding and calcination are collected and sent toruthenium filters, condensers and scrubbing columns. Theruthenium filters consist of a bed of 2) condensacate: product of condensation. glass pellets coated with ferrous oxide and maintained at a temperature of 500 C. In the treatment of liquid wastes, the condensates collected contain about 15% ruthenium. This is then concentrated in an evaporator where nitric acid isdestroyed by formaldehyde so as to maintain low acidity. Theconcentration is then neutralized and enters thevitrification pot. Once the vitrification process is finished, thecontainers are stored in a storage pit. This pit has beendesigned so that the number of containers that may be storedis equivalent to nine years of production. Powerfulventilators provide air circulation to cool down glass.The glass produced has the advantage of being stored assolid rather than liquid. The advantages of the solids arethat they have almost complete insolubility, chemicalinertias, absence of volatile products and good radiationresistance. The ruthenium that escapes is absorbed by afilter. The amount of ruthenium likely to be released intothe environment is minimal. Another method that is being used today to get rid ofradioactive waste is the placement and self processing radioactive wastes in deep underground cavities. This isthe disposing of toxic wastes by incorporating them intomolten silicate rock, with low permeability. By this method,liquid wastes are injected into a deep underground cavity withmineral treatment and allowed to self-boil. The resulting steam is processed at ground level and recycled in a closedsystem. When waste addition is terminated, the chimney isallowed to boil dry. The heat generated by the radioactivewastes then melts the s urrounding rock, thus dissolving thewastes. When waste and water addition stop, the cavitytemperature would rise to the melting point of the rock. Asthe molten rock mass increases in size, so does the surfacearea. This results in a higher rate of conductive heat lossto the surrounding rock. Concurrently the heat productionrate of radioactivity diminishes because of decay. When theheat loss rate exceeds that of input, the molten rock willbegin to cool and solidify. Finally the rock refreezes,trapping the radioactivity in an insoluble rock matrix deepunderground. The heat surrounding the radioactivity wouldprevent the intrusion of ground water. After all, the steamand vapour are no longer released. The outlet hole would besealed. To go a little deeper into this concept, thetreatment of the wastes before injection is very important. Technology In Agriculture, And Its Application To EssayDuring operation of mixed bed columns, cation and anionexchangers are mixed to ensure that the acis formed aftercontact with the H-form cation resins immediatelyneutralized by the OH-form anion resin. The monobed or mixedbed systems are normally more economical to process wastesolutions. Against background of growing concern over the exposureof the population or any portion of it to any level of radiation, however small, the methods which have beensuccessfully used in the past to dispose of radioactivewastes must be reexamined. There are two commonly usedmethods, the storage of highly active liquid wastes and thedisposal of low activity liquid wastes to a naturalenvironment: sea, river or ground. In the case of thestorage of highly active wastes, no absolute guarantee canever be given. This is because of a possible vesseldeterioration or catastrophe which would cause a release ofradioactivity. The only alternative to dilution a nd dispersion is that of concentration and storage. This isimplied for the low activity wastes disposed into theenvironment. The alternative may be to evaporate off thebulk of the waste to obtain a small concentrated volume. Theaim is to develop more efficient types of evaporators. Atthe same time the decontamination factors obtained inevaporation must be high to ensure that the activity of thecondensate is negligible, though there remains the problemof accidental dispersion. Much effort is current in manycountries on the establishment of the ultimate disposalmethods. These are defined to those who fix the fissionproduct activity in a non-leakable solid state, so that thegeneral dispersion can never occur. The most promisingoutlines in the near future are; the absorbtion ofmontmorillonite clay which is comprised of natural claysthat have a good capacity for chemical exchange of cationsand can store radioactive wastes, fused salt calcinationwhich will neutralize the wastes and high t emperatureprocessing. Even though man has made many breakthroughs inthe processing, storage and disintegration of radioactivewastes, there is still much work ahead to render the wastesabsolutely harmless.