Hillary Clinton Research Paper Essay Example

Hillary Clinton Research Paper Essay U.S. Secretary of State in Obama’s administration. From 2001 to January 2009 a Democratic Senator from New York State. Wife of the 42nd U.S. President Bill Clinton. Hillary Clinton is considered one of the most influential first ladies in the history of the United States. Until June 2008, she fought for the U.S. presidency with his intraparty rival Barack Obama, and has long been considered a favorite of the race. Subsequently she refused to continue the struggle and expressed her support for Obama. In matters of foreign and security policy is an advocate of tough measures – in particular, in 2002, Clinton voted in favor of the resolution allowing President Bush to enter the U.S. troops in Iraq. Hillary Diane Rodham Clinton was born in Chicago. Already at Wellesley College in parallel with studies, she was actively engaged in social activities. In 1969, she received a bachelor’s degree and enrolled at Yale Law School. There she also met her future husband, Bill Clinton. We will write a custom essay sample on Hillary Clinton Research Paper specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Hillary Clinton Research Paper specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Hillary Clinton Research Paper specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Lived in one of the most eventful cities in America, she, out of love for the chosen one, moved to the province with him – Arkansas, where Bill Clinton began his political career. Her attempts to crank out some reforms in the areas of concern for America – education and medicine – have failed miserably in the end the public criticism forced her to abandon all this activity. Hillary focused on protecting children and paid medicine is still there. However, in some ways it is necessary to give Hillary her due. When in 1998 the legendary scandal surrounding Bill Clinton’s relationship with White House intern Monica Lewinsky, which nearly ended the impeachment of the president, broke out, Hillary supported her husband and did not want the divorce. Even despite the fact that she could beautifully do without Bill – her wages in those years were three times more than those of Bill. In the end, she has even become a more successful politic than her husband has. While Bill is involved in charity and provides a forum for talented young people, Hillary â€Å"dose business† at the national level. She became the first and so far only the former first lady of the country that has managed to become the U.S. Secretary of State after her husband’s presidency. However, more recently, in the midst of the presidential race in the United States, Hillary announced that she will soon leave the secretary of state office even if the President Barack Obama is re-elected for the second term. Her husband confirmed that she intends to withdraw from the public service. According to him, Hillary wants to relax a bit and maybe write a book. To find more information, try to use Hillary Clinton free sample research paper. At EssayLib.com writing service you can order a custom research paper on Hillary Clinton topics. Your research paper will be written from scratch. We hire top-rated Ph.D. and Master’s writers only to provide students with professional research paper assistance at affordable rates. Each customer will get a non-plagiarized paper with timely delivery. Just visit our website and fill in the order form with all research paper details: Enjoy our professional research paper writing service!

The eNotes Blog Ten Writers Wrap UpChristmas

Ten Writers Wrap UpChristmas Christmas is a time when we all want to express just the right words about how much we love one another, to celebrate the year that was, and to anticipate and hope for the future. Here are ten sentiments by writers who may reflect what you are feeling during this holiday season. 1. In the late 1800s, poet Henry Wadsworth Longfellow wrote these words in his poem Christmas Bells: And in despair I bowed my head; There is no peace on earth, I said; For hate is strong, And mocks the song Of peace on earth, good-will to men! Then pealed the bells more loud and deep: God is not dead, nor doth He sleep; The Wrong shall fail, The Right prevail, With peace on earth, good-will to men. Sadly, our world is in more turmoil now than it was in Longfellows day, yet we all still hold on to the hope that one day, peace and love will eventually prevail. 2.   â€Å"Hey, great idea: if you have kids, give your partner reading vouchers next Christmas. Each voucher entitles the bearer to two hours reading time *while the kids are awake*. It might look like a cheapskate present, but parents will appreciate that it costs more in real terms than a Lamborghini.†Ã‚   ― Nick Hornby, The Polysyllabic Spree 3. A lovely thing about Christmas is that its compulsory, like a thunderstorm, and we all go through it together.   ~ Garrison Keillor 4.   Christmas to a child is the first terrible proof that to travel hopefully is better than to arrive.   ~ Stephen Fry 5. Maybe Christmas, the Grinch thought, doesnt come from a store.   ~ Dr. Seuss 6.   â€Å"One can never have enough socks, said Dumbledore. Another Christmas has come and gone and I didnt get a single pair. People will insist on giving me books.†Ã‚   ― J.K. Rowling, Harry Potter and the Sorcerers Stone 7.   â€Å"One of the most glorious messes in the world is the mess created in the living room on Christmas day. Dont clean it up too quickly. ― Andy Rooney 8.   â€Å"He went to the church, and walked about the streets, and watched the people hurrying to and for, and patted the children on the head, and questioned beggars, and looked down into the kitchens of homes, and up to the windows, and found that everything could yield him pleasure. He had never dreamed of any walk, that anything, could give him so much happiness. † ― Charles Dickens, A Christmas Carol 9. â€Å"Thanksgiving was nothing more than a pilgrim-created obstacle in the way of Christmas; a dead bird in the street that forced a brief detour.† ― Augusten Burroughs, You Better Not Cry: Stories for Christmas 10.   â€Å"Let the children have their night of fun and laughter. Let the gifts of Father Christmas delight their play. Let us grown-ups share to the full in their unstinted pleasures before we turn again to the stern task and the formidable years that lie before us, resolved that, by our sacrifice and daring, these same children shall not be robbed of their inheritance or denied their right to live in a free and decent world.   Winston Churchill, Christmas Eve Message, 1941

Alice Walker's Everyday Use Essay Example | Topics and Well Written Essays - 250 words

Alice Walker's Everyday Use - Essay Example Maggie is comfortable with who she is as a person and is proud of her family’s heritage. While she may be self-conscious of the burns and scars left by the fire, and she may be edgy about Dee’s opinion of her appearance, she still accepts herself as she is, knowing that it cannot be changed. She still manages to wear her family name with pride despite the bad hand she has been dealt. Dee, on the other hand, believes that she is above her own heritage, doing what she must to keep herself separated from the life that her younger sister leads. This can be seen when Dee changes her name to Wangero, because she â€Å"couldn’t bear it any longer, being named after that people who oppress† her. Dee changes what she can about herself because she is not pleased with the person she was raised to be. Similarly, Maggie wants to keep one of the family quilts because it has meaning to her. Dee, however, does not think that Maggie has the kind of love to her heritage tha t she has and demands the quilt for herself. Dee’s very personality makes it known that she has little love for her heritage and has an ulterior motive for wanting the quilt -- if she has it, Maggie cannot. Instead of arguing, Maggie agrees to give up the quilt that was rightfully hers, stating that she could take another quilt.

Narrative Paradigims and 21st century narratology Essay

Narrative Paradigims and 21st century narratology - Essay Example Equally important is our understanding of the audience pulse and how they have evolved in their tastes and expectations and how technological developments have improved over time. In this essay, we are going to attempt to understand these concepts and how to apply the same techniques, within the framework of scriptwriting which is the most important aspect for any good story. Christopher Booker (2005) in his scintillating book titled ‘The Seven Basic Plots’ sheds light on the art of storytelling, explaining that stories impact upon us in a more significant and deeper manner than we ever realize. Christopher Booker (2005) However, on examining the different plots of films, he explains that there are seven basic plots which are rags to riches, a quest, the hero depicted as a monster, voyage and return and rebirth etc. According to Booker, plots are only the gateways through which we travel to find the ‘hidden universal language’ Christopher Booker (2005) of wh ich stories are made. Freddie Gaffney sheds light on the layout of a ‘Master Screen script’ and the techniques used to make it more effective. He takes into consideration the layouts for both film as well as television explaining that the commonality between the two is the absence of camera direction. Though screenwriters could offer a few suggestions contributing to a particular shots, yet framing terms for camera direction such as CU, MS, LS and camera movements like ‘Crane,’ ‘Track’ ‘Crab’ etc. and in- shot changes such as ‘Zoom’, ‘Angle’, ‘Focus’, ‘Canted’ and ‘Pull’ are solely the premise of the director and cinematographer. While editing, a suggestion such as ‘Montage’ from the screenwriter, to draw disparate shots together in a coherent presentation, is considered to be valid, but otherwise editing is best left to the editor and director. The prima ry aim of the ‘Master Scene Script’ is to provide a detailed and clear description of every scene. It gives the identification of all the characters in the story, and describes their speech and intonation clearly at different points in each scene. After reading a good screenplay, the characters within the story become life-like within our mind’s eye, while the movie runs through our head, proving that there was a good Master Scene Script, which is nothing but a blueprint of how the story should appear on screen. An excellent Master Scene Script will inevitably create a positive impact on producers, agents and production companies. No matter how good the content of a script is, yet the magic lies in the way it is formatted and presented in ‘The Master Scene Script’. Initial effort and time spent on ‘The Master Scene Script’ would save precious time in the future and does not encourage re-writing of any kind because every sequence in the s cript is well thought out and executed on paper. Freddie Gaffney. (2008) also enlightens us on the format of writing a good screenplay. He explains that the ‘Master Scene Script’ should always be presented in a single column format with the pages numbered consecutively on the top right near the Header. The Footer of each page should have the letters ‘mf’ (more follows) in the bottom right corner. The last page of the script should have the words ‘Ends’ which should be centered. The title of the screenplay should be written in capitals and centered on the first page of the script which should always be single sided. Below the title on the left side the words

The Influence of Media on Learning Essay Example | Topics and Well Written Essays - 1250 words

The Influence of Media on Learning - Essay Example In the near future, Robert Kozma (1994) was saying, telephone, cable television, and digital computer technologies will merge (Stix, 1993). There is then the prospect of an interactive video supposedly "integrated with large multimedia databases to be distributed to people in various settings all over the world." With this announcement will probably come the threat of educational processes becoming quite expensive, complex, and made beyond the reach of most people. This is because Kozma doesn't present much defense on the significance of these changes. If we do not soon understand the relationship between media and learning-if we have not forgedsuch a relationship, this technology may be used primarily for interactive soap operas and online purchases of merchandise. Its educational uses may be driven primarily by benevolent movie moguls who design "edutainment" products whose contribution to learning may be minimal. There is much sense in the warnings and the hypothetical situation that Kozma (1994) gave. But much of his despair with the use of media may be caused by lack of emphasis on dialogue. A discussion on the theory of transactional distance (Moore, 1997) would be in order here. With all of these media, something has to bridge the gap between teacher and learner. Only then will media and its sophistication have any meaning (Moore, 1997). Any communication system devoid of feedback is deficient, as is the lack of interaction with the use of media in teaching. Kozma (1994) does not underscore this but only in the light of mentioning the delivery-truck model of transforming information. In teaching, it is the same as that of the derided hypodermic model (Smith, 1997) or of the banking system of education (ARRC, 2002) where the teacher deposits information and withdraws them back again through quizzes. There is very little learning then and throughout it all, the student may not have learned anything beyond memory work, where information stored can only evaporate after the quiz. True, "learning is a process by which the learner strategically manages available resources to create new knowledge by interacting with information and integrating it with information stored in memory" (Richey, 1989). This is why media cannot get all of the credit for the learning of the student, who still has to interact intelligently if he has to learn. On this regard, I would agree with critic, Richard Clark (1983). Kozma (1994) quoted that "learning with media is a complementary process within which representations are constructed and procedures performed, sometimes by the learner and sometimes by the medium." Studies are needed in this aspect to determine which are those performed by the learner and which are those by the medium. This aspect is emphasized because the case presented may be likened to children's' toys. While the objective is for the child to know how to manipulate things, discover how it could perform for his needs and interests, and where something is lacking, the child himself is supposed to be challenged to think of how the thing lacking is produced. Apparently, the situation has changed to the detriment of the child's thinking because of available technology. A

Definition And Scope Of Value Added Tax Economics Essay

Definition And Scope Of Value Added Tax Economics Essay Value Added Tax is currently the most common form of consumption tax system used around the world. The Parliament Ghana passed the Value Added Tax Act, Act 546 on 16th March 1998 to replace the Sales and Services Tax with the aim of generating more tax revenue to reduce the governments overdependence on donor funds for economic development. VAT is well known to be an efficient way to raise tax revenue for both developing and developed countries. However the success of VAT depends on a well designed and implemented system of VAT administration. VAT requires efficient monitoring and verification systems to be successful. This study is aimed at identifying and addressing the administrative challenges facing the Value Added Tax Service and the effective implementation of VAT to collect more Tax revenue for Ghana. This chapter covers a review of literature on VAT administration and the challenges confronting efficient VAT administration. The chapter will also review provisions made in sec tions of the Value Added tax Act, (Act 546) concerning VAT administration. DEFINITION AND SCOPE OF VALUE ADDED TAX Value Added Tax (VAT) is defined as a tax applied on the value added to goods and services at each stage in the production and distribution chain. (http://www.gra.gov.gh/index.php?option=com_contentview=articleid=4Itemid=22) This implies that Value Added tax is levied at any stage in the production and distribution chain where value is added to goods and services unless specifically exempted in the Act. The applicable VAT rate is effectively applied on the value added at each stage. This is achieved by charging the rate on the value of taxable output and deducting tax paid in taxable inputs. Value Added Tax is borne by the final consumer since the tax is added to the price of taxable goods and services. Section 1 of the Value Added Tax Act 1998, Act 546 provides that Value Added Tax must be charged on the following three categories of supplies unless otherwise exempted by the Act: (a) Supply of goods and services made in Ghana (b) Imported goods (c) Imported service. The tax is charged only on taxable supply of goods and services made by a taxable person in the course of his business (Value Added tax Act, Act 546 1998) . This implies that VAT is chargeable where: The supply is taxable within the definition of the Act The supply is made by a taxable person The supply is used in the course of business of the taxable person. THE SCOPE AND IMPORTANCE OF VAT ADMINISTRATION VAT is well known to be an efficient way to raise tax revenue for both developing and developed countries. However the success of VAT depends on a well designed and implemented system of VAT administration. VAT requires efficient monitoring and verification systems to be successful. The scope of VAT administration covers a range of related functions such as taxpayer identification and registration, invoicing controls, filing and payment requirements, refunds, VAT audits, penalties enforcement and any other incidental activities necessary for tax authorities to discharge the responsibilities entrusted to them (Jantscher 1990 P.56). The success of VAT depends on many factors, prominent among which is the way in which the VAT laws are administered by the organs entrusted with the collection of the tax for the government. Any weaknesses in how VAT administrators perform their duties will adversely affect the governments policy objectives as a whole. Tanzin and Pellechio (1995) (cited in Mikesell (2007)) observed that poor tax administration has implication on the manner in which taxation affects governments economic stabilization, resource allocation and redistribution of income. Most of the developing countries who have introduced VAT have copied the VAT systems of developed countries who have introduced VAT. It is important to know, however, that the challenges confronting developing countries in their VAT implementation are quite different from that of the developed countries they copy from. According to Bird and Gendron (2005), developing and transitional countries, unlike developed countries, face the problem of fragmented economies, dominant informal sectors, low tax morale, rampant evasion, and lack of trust between tax administrators and taxpayers. It is clear from the above that no developing countries can create a successful VAT system by just thus, coping a successful VATs design attributes of developed countries without considering the above tax administration and the socio-economic challenges of the country in question. Neville Howlett et (2006) were right in their assertion that, although the principles of the tax are broadly the same everywhere, the rules can be enacted and implemented differently in different countries so that the compliance burden on business varies considerably. Eduart Gjokutaj supports this view that the consistent support and advocacy of this form of taxation by the IMF and others in a variety of countries, encouraged and facilitated the adoption of VAT by countries with much less developed economic and administrative structures than those in the original EU member states http://ezinearticles.com/?expert=Eduart_Gjokutaj. Keen and Lockwood (2007) have observed that, in most developing countries, the main justification for introducing VAT is that the system would enhance efforts to mobilize much needed tax revenue through wider improvements in tax administration and compliance(P.235). Many studies have concluded that Value Added Tax is better than possible alternatives in both developed and developing and transitional countries (Bird M. R, 2005). According to Bird (2005), so long as countries have general sales taxes, VAT remains the best choice in virtually all circumstances. However, Bird (2005) points out that the idea that VAT is most effective tax for developing countries seeking to alternative sources of revenue due to loss of income through traditional sources is valid only if VAT can be administered efficiently (P.237). Many studies have concluded that VAT is currently the best way to for the government to collect general consumption tax. But all the studies agree that the benefit of VAT cannot be realized with an efficient and effective system of VAT administration. In connection with this, Jantscher (1986) has stated that the real tax system is that which is administered, not that which appears in the formal law (P.18). THE INTRODUCTION OF VAT IN GHANA The PNDC government saw the need to improve the tax system in 1990 mainly due to the drastic fall in revenue from her traditional revenue source. Following the decline in revenue from exports due to decreasing world market price for primary goods including Cocoa and gold, tax revenue from traditional sources started declining and this put pressure on the capacity of government to increase revenue to meet expansion in recurrent and development expenditure. Like most developing and transitional economies, another major reasons for Ghana to adopt VAT in 1998 to replace the Sales and Services Tax was the International Monetary Funds (IMF) strong recommendation on VAT to economic transition countries including Ghana. According to Terkper, (1998), the introduction of Value Added Tax in Ghana was in-line with the policy of the Economic Recovery Program (ERP) which was launched in 1983 and which sought among other things to rationalize the tax system. The government therefore commissioned the Harvard Institute of International Development (USA) and the Crown Agent of the U.K. to conduct feasibility study in 1991. The study was to conduct a critical examination into the then existing tax system and suggest ways to improve it. The recommendations of the study led to the introduction of VAT in March 1995. The government introduced the VAT at the standard rate of 17.5%. Unfortunately, Ghana experienced rapid increases in the prices of goods and services immediately after the introduction of VAT. This led to public anti-VAT demonstrations in Accra and other major cities in Ghana. Clashes between demonstrators and government security agencies led to the shooting to death of some civilians. This ultimately forced the government to withdraw the VAT and reinstate the sales and services tax. The government did not abandoned the VAT agenda because most developing and transitional economies had successfully introduces VAT. After three years o f much wider public consultation, parliamentary passed the Value Added Tax Act 1998 (Act 546) to reintroduced the Value Added tax at a lower VAT rate of 10% in 1998. PROBLEMS OF VALUE ADDED TAX ADMINISTRATION IN GHANA Naiyeju (1996) contends that the positive result received from any tax depends on how the tax is administered and the extent of how the tax law is interpreted and implemented as well as the publicity brought into it. Sections 36 to 53 of the Value Added Tax Act cover the administration of Value Added Tax. The sections outline the establishment of the Value Added Tax Service and the functions assigned to the various organs of the Service. Cruce F (2011) has observed that there are six important conditions that need to be fulfilled in order to create a good VAT administration: simple, clear, stable tax laws; adequate service and support to tax payers in complying with tax obligations; simple procedures of registration, filing, payment, and refund; effective collection enforcement; reasonable audit coverage, strict application of penalties; and provisions for independent review. http://www.nek.lu.se/Publ/mfs/209.pdf An examination of the operations of the VAT Service indicates that Ghana has not fulfilled most of the above conditions. The Value Added Tax Act is quite simple and clear, but the VAT Service is not adequately resourced to provide the needed service and support to tax payers in complying with the provisions of the Act. Also the registration and filling system as well as the payment and refund systems are too cumbersome especially for the small businesses. All papers must be filled manually as there is no electronic filing system. This implies that that registered businesses must walk to the nearest VAT Office to pick forms and also to file returns. VAT offices are located only in the regional capitals so tax payers in other towns must travel long distances each month to the regional capitals to file their returns. According to Cruce (2011) to encourage every eligible tax payers to register to collect VAT, the tax authorities must make sure that their registration procedures are as simple as possible; establish an efficient verification system to verify new registrants in order to avoid fraud Regarding enforcement and audit, the VAT Service appears not to be doing enough when the taxpayer fails to pay a tax liability based on either a self-assessed tax return or an assessment resulting from audit activities. Baurer (2005) has outlined the following steps involved in collecting tax liability from defaulting tax payers: Contacting taxpayers and requesting payment of all delinquent and current taxes that are due. Interviewing taxpayers and third parties to secure information regarding sources of income and assets Reviewing taxpayer financial records and third party data to determine the taxpayers ability to pay delinquent taxes Determining the reason for non-payment Determining if the taxpayer should be granted additional time to pay a tax liability based on financial analysis and granting installment payment privileges where applicable Determining if a tax liability is collectible Conducting investigations to locate taxpayers and/or taxpayer assets Identifying assets of the taxpayer that can be attached or seized for non-payment of taxes due Taking enforced collection actions when taxpayer refuses to pay voluntarily Issuing attachment orders to banks to freeze and/or seize taxpayer accounts Issuing attachment orders to third parties to secure funds due to the taxpayer Conducting seizures of tangible assets as permitted by law (e.g., real property, machinery and equipment, motor vehicles, etc.) Conducting public auction sales of taxpayer assets as permitted by law Buttery (2006) has pointed out that most proponents of VAT describe the procedure for collecting VAT without taking into account the fact that suppliers and producers must supply the information required for assessment to the VAT Authorities. According to him, in order to reduce the administrative burden in terms of information requirements, exemptions are usually granted to small tax payers in the informal sectors. It is on this ground that Emran and Stiglitz (2005) challenged the view that the VAT tax base in developing countries is generally broader than tariffs. Generally, the Value Added Tax Service has not yet lived up to expectation regarding the delivery of its mandate in the VAT Act. It appears there is no adequate machinery for effectively monitoring the collection and remittance of the value Added Tax to the government. Service lacks is not adequately resourced in terms of skilled manpower and technology to administer VAT efficiently. It is therefore important to assess the efficiency with which the various organs of the Value Added Tax Service perform their functions. The study examines the operations of the VAT Service to ascertain the challenges confronting the Value Added Tax Service in performing an efficient VAT administration and explore ways of improving on the efficiency of the Service. Ghana has designed a very comprehensive VAT Act but weaknesses in the administrative systems required to enforce the provisions of the Act have led to shortfall in revenue targets over the years. For example there is no efficient tracking system to identify organizations that become eligible to register to collect the Value added Tax. Most of the organizations who have registered to collect Value Added tax also fail to issue VAT receipts to customers who purchase taxable supplies from them as enshrined in the Act, even though their prizes are VAT inclusive. Many taxable persons also take cash to avoid having to issue VAT invoices. Such organizations, however, claim credit for VAT paid on their purchases leading to huge loss of revenue to the government. The problem of VAT administration in Ghana is exacerbated by the composition and functions of the Value added Tax Service. A review of the functions of the Service shows that the service needs more people with managerial skill. The inability on the part of the Value added Tax Service to deliver adequately on the managerial aspects of their mandate leads to refusal to complete tax return form, fraudulent declarations, smuggling etc. These lapses in tax administration explain why Ghanas tax ratio continues to fall below the average of 17% of total revenue in Sub-Saharan Africa. VOLUNTARY COMPLIANCE Tax compliance has been defined as compliance with reporting requirements means that the taxpayer files all required tax returns at the proper time and that the returns accurately report tax liability in accordance with the internal revenue code, regulations, and court decisions applicable at the time return is filed (Roth et al,1989, p. 21) VAT thrives on voluntary compliance and effective monitoring. According to Allan (2007), without due attention to VAT administration and staffing, the details of theories and generalizations about VAT are less effective. Bird (2005) added that many developing counties have encountered VAT implementation problems mainly because of lack of self-assessment based tax return practices, the difficulties in establishing efficient VAT administration and control systems, a large share of shadow economy and tax fraud. Gjokutaj (2011) has said that, VAT is the recommended Tax for countries that need a simpler tax, but VAT does not always work well in developing countries principally because they are not yet so tax educated society ready for self-assessment. He adds that the voluntary compliance by tax payers depends largely on the degree of existing trust between officials and taxpayers and how quickly that trust can be built up sufficiently to support a self-assessment system. Most countries that have efficient VAT administration systems have over 70% voluntary compliance rate (Agyemang Duah 2011, p.231). Sweden which aims to be the country with the best tax administration in the OECD by 2012 have a focus on compliance, cost efficiency and effectiveness, e-filing, and tax gap measurement and management. http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/key_documents/011_851_en.pdf According to Cruce (2011) to encourage every eligible tax payers to register to collect VAT, the tax authorities must make sure that their registration procedures are as simple as possible; establish an efficient verification system to verify new registrants in order to avoid fraud. Knowledge about the causes of non-compliant behaviour by citizens and businesses is also very important. According to the 2010 edition of the European Commissions Compliance Risk Management guide for Tax Administration, criminal sanctions are not the appropriate response (and may have an adverse effect) when non-compliance is caused by complex legislation or a lack of knowledge on the part of the taxpayer. The paper therefore recommends that tax administrators should match their compliance strategy to the taxpayers attitude and motives.. According to Alcantara et el (2010) countries that have adopted electronic filing and payment systems have drastically improved their voluntary compliance. The have also concluded that the frequency with which VAT returns are required and the amount of information requested have a significant impact on the time it takes to comply and that compliance takes longer where extra documentation has to be submitted with the return (Page 9). In addition, they established a correlation between the VAT compliance ease time taken to receive VAT refund. According to their study where it takes longer to receive a refund, it takes longer to comply. The study examines the procedures put in place by the VAT Service to encourage voluntary compliance and make recommendations for improvement THE STRUCTURE OF TAX ADMINISTRATION The efficiency of VAT administration also depends on the powers given to the revenue authority charged with VAT administration. According to Allan (2007) there is the Potential for cross-checking VAT and income Tax liability if VAT and income tax are placed under the same organization. He claims that as each trader s sales is someone elses purchase, the invoices required for a credit invoice VAT theoretically allows the authorities to cross-check a traders purchases by adding up the suppliers sales. Therefore the data on purchases and sales in VAT returns should provide a valuable input to the calculation of profits for the purpose of income taxation, thus improving the administration of direct taxes (p.234). Agyemang Duah (2011) has, however, expressed doubts about the efficiency of tax administration if the scope of the tax administration is expanded by placing both VAT and income tax under one wing of tax administration. In Ghana, although both VAT administration and income tax have been placed under the Ghana Revenue Authority, each tax is administered by a separate organ with little coordination between them. Income tax is administered by the Internal revenue service whilst VAT is administered by the Value Added tax service. The VAT Service has many organs but the highest decision making body of the Service is the Revenue Agencies Governing Board. The Board has the following functions: To ensure the effective, efficient and optimum collection of all taxes penalties and interest due to the state. To control the management of the Service To recommend to the Minister of Finance policies for the effective management of VAT as well as any exemptions required. To pay amount collected by the service into the consolidated fund. To pay amount collected by the service into the consolidated fund. Appoint, promote and discipline employees of the Service. Prescribe the terms and conditions of service of employees (Value Added Tax Act, Act 546, 1998) A review of the operations of the VAT service shows that the VAT system in Ghana is organized along geographical lines as existed in the erstwhile sales tax regime. Baurer L (2005) explains the three main ways to structure tax administration namely by type of tax; by type of taxpayer; or, by operating function. He adds that in countries that are in their early stage of development, tax is usually organized by type of tax but the structure chosen by a particular country must support her implementation strategy. Hasseldine (2007) is of the opinion that VAT is best administered by an organization which is organized along functional lines with each official focusing on carrying out one function instead of delivering all functions to a taxpayer. According to him, a functional design permits greater standardization of identical work processes, facilitates simplification of procedures for taxpayers, reduces taxpayer costs and enhances compliance and enables greater productivity. The study examines the current structure and scope of the VAT Service to identify any organizational lapses that may be contributing to inefficient VAT administration. THE VAT GAP The VAT gap has been defined as the difference between the net VAT liability and total VAT collections (Durner and Sedon, 2010). VAT gap results from fraudulent activities such as, evasion, failure to register, under-reporting of sales, false claims of input credits. It has also been argued that ignorance on the part of Vendors and buyers also lead to non-compliance, as opposed to fraud or evasion. According to Alan T (2010), Value Added Tax is expensive to administer because much money is collected only to be returned, and fraud is possible through suppression of sales figures, barter transactions, understated debtors, false invoices, multiple claims, and fictitious businesses. The main objectives of VAT administration are: (1) to ensure that total VAT collections are as close as possible to the total amount of VAT due, and (2) to keep costs related to the administration of the VAT as low as possible (Durner and Sedon, 2010). Agyemang Duah (2011) contends that, a significant portion of the VAT gap in Ghana is the result of lack of proper books of accounts upon which the VAT Service can perform any meaningful VAT assessments and audit. It is estimated that the VAT gap of Ghana is 40% whilst European countries like Ireland and Spain have VAT gap of only 2% (Durner Sedon, 2010; Agyemang Duah (2011). The study will examine the extent to which the above problems militate against efficient VAT administration in Ghana and explore ways of reducing the VAT gap. VAT ADMINISTRATION AND SMALL TAX PAYERS Domenico (2005) has stated that the task of administering VAT for a large number of small traders creates a considerable challenge because compliance costs of a VAT system as a percentage of business turnover, is considerably higher for small compared to larger businesses. Cruce (2011) argues that VAT is primarily a tax on the formal sector and hence inappropriate for circumstances where the informal sector is significant. The Ghana tax base, like most developing countries, is dominated by the informal small tax payers. It is in the light of the above that Ghana introduced a standard VAT rate of 3% for the informal sector of the economy in the year 2007. The aim was to simplify the VAT procedures for the small tax payers. Under the standard scheme, qualifying retailers are allowed to pay 3 percent (3%) of their annual turnover as VAT. Taxable persons under this scheme are not allowed to deduct any input tax from the VAT collected on their output. The 2012 budget statement also proposes the establishment of a single tax rate for VAT and income tax for small tax payers. It has been argued that such a simplified tax system will help to reduce tax evasion and compliance cost for small tax payers. However, in the view of Shome1 (2004) a single tax does not reduce evasion except by definition since, by design, it requires small taxpayers to pay less tax than their theoretical tax potential. He also argues that a single tax also leads to inefficiency since it reallocates resources from the higher rate tax sector to the lower-taxed sector. Modern tax experts therefore recommend tax simplification rather than separation between large, medium and small taxpayers. Shome1 (2004) further states that the ultimate goal for tax practices to fully reflect the original intentions of tax policy as expressed in the tax statute could be achieved if the complexity in the tax structure is reduced through a continuous process of tax simplification rather than using a single tax rate. The government of Ghana therefore needs to have a second look at the proposal for a single tax rate as proposed in the 2012 budget. The study will explore the benefits and challenges of a single tax system proposed by the government by reviewing similar systems adopted by other countries. ASSESSING VAT ON SERVICES According to section 10 of the Value Added Tax Act, the supply of taxable services is subject to VAT and NHIL at the standard rates of 12.5% and 2.5% respectivelyà ¢Ã¢â€š ¬Ã‚ ¦The recipient of the service is required to account for VAT and NHIL by means of a reverse charge. The Act also provides that registered recipient would be entitled to reclaim the amount of VAT and NHIL paid, subject to certain restrictions. However the administration of Value added Tax on importation of taxable service presents one of the most difficult challenges to the VAT Services. Because services are intangible and difficult to quantify, the success of VAT administration depends largely on the faithfulness of the taxable persons. Monitoring the purchase and sale of services is very difficult since no inventory of services is available for stock taking. Administration of VAT on Services is even more complex when service is bought or sold from another country. Although services are economically equivalent to goods, their VAT border-crossing treatment differs. The current VAT Act does not have enough provisions to deal effectively with services whose location of supply or purchase is difficult to ascertain. The procedures for assessing taxable services in Ghana will be assessed through interviews and observation. VAT REFUNDS Another challenge of VAT administration in Ghana concerns VAT refund claims. Refund claims arise when a taxable person pays more VAT on purchases than it collects on sales. Tax payers always complain that there is too much delay by the VAT Service in processing VAT refund Claims. VAT officials are of the view that VAT refund delays are driven by the need to protect government revenue from the risks of false purchases invoices, falsified export documents, and understated taxable sales. According to Bird (2010) best practice in VAT refunds involves a risk-based system of selective inspections and auditsà ¢Ã¢â€š ¬Ã‚ ¦which allows most refunds to be paid promptly, subject to post-refund audit, and heavy penalties for false documentation. He argues further that this system is highly cost-effective, because the revenue risk from promptly paying low risk claims is small compared to the opportunity cost of having skilled tax personnel scrutinize every refund petition. Portugal has adopted a simplified VAT refund process using computerized risk-assessment and automatic payment for low-risk claims. Kenya has a system where their revenue authority pays all VAT refund claims that are certified by a professional accountant, with severe penalties for fraud by the accountants. Bird (2010) argues that this increases compliance cost to the tax payer since it amounts to out-sourcing the verification process at the taxpayers expense. Based on their review of VAT refund procedures in 36 countries, Harrison and Krelove (2005) identify the following features of an effective VAT refund system suitable for developing and transitional countries: The number of VAT payers should be kept at a level that can be realistically managed. VAT registration applications should be subject to proof of identity and other basic checks. Suitable forecasting and monitoring systems should be established to anticipate refund levels and ensure that sufficient funds are available to meet all legitimate refund claims. Refunds should be processed within a reasonable statutory period (e.g., 30 days from the refund claim), and the tax authority should report publicly on its performance. Interest should be paid on late refunds. Excess VAT credits should be offset against VAT and other tax arrears. Immediate refunds should always be paid promptly to exporters. Verification of VAT refund claims should integrated into a wider audit program, with pre-refund audits being limited to high-risk cases only. Preferential treatment should be given to regular exporters with sound compliance histories. Appropriate sanctions should be consistently applied to taxpayers who falsely claim refunds. Taxpayers should be entitled to appeal, on reasonable grounds, of a decision to withhold a refund. The tax administration should provide clear information to taxpayers about their rights and obligations and the procedures for making a valid refund claim The study assess the VAT refund procedures used by the Value Added Tax Service to see the extent to which they apply the above best practice principles and make recommendations for improvement. OFFENSES PENALTIES Sections 56 to 72 of the Value Added Tax Act provide a comprehensive list of offenses and penalties for failing to comply with the various provisions of the Act. Offenses relating to taxable persons include: failure to register, failure to issue tax invoice, presentation of false or misleading statement, falsification and alteration of documents, evasion of tax payment, failure to maintain proper records and obstruction of officers of the VAT Service. There Act also provides for offenses relating to Tax officials. Penalties range from various fines to imprisonment. Cruce (2011) has explained that penalties for VAT defaulters should be enforced rigorously and instantly and should be enforced without exception in order not to undermine the credibility of the system. He contends that this requires an efficient and well-functioning auditing procedures and tax-officials with the requisite investigating skills. Grandcolas (2010) has also added that the level of VAT compliance depends on the design of the VAT, the quality of the system of VAT administration and the consistent enforcement of penalties for default. Evidence from initial investigations indicates that many taxable persons fail to comply with the various provisions of the Act because penalties or offences are not enforced on defaulters. Agyemang Duah (2011) has established a relationship between tax compliance and the effectiveness of tax enforcement including the probability of detection and the size of fines. The study explores the extent, to which the offenses and penalties are enforced, the reasons for any lapses and how the situation can be improved. VAT ON INTERNATIONAL TRADE Generally, VAT is levied using the destination basis. On this basis, imports are taxed in the country where

Riordan Manufacturing MRP Evaluation Project Essay -- Information Syst

Overview Scope of the Project Riordan Manufacturing can continue to expand by reducing the inventory cost of raw materials and finished goods. Riordan currently has a legacy MRP Information System (IS) in place, and this project provides an excellent opportunity to upgrade the infrastructure to allow for a more cost-efficient way to track inventory. Goals of the Project Riordan would like to develop or acquire an MRP system that will track and manage raw materials and finished product inventory across all plants to help ensure reduced inventory costs throughout the entire company. Business Objectives The exploratory committee has identified the following as the Business Objectives for this project: • Accurately track and manage raw materials and finished goods • Reduce inventory cost of raw materials and finished goods • Improve MRP infrastructure Measures of Success The following tasks will be performed to measure the success of the project at six (6) months and one (1) year: • An inventory analysis validating the accuracy of tracked inventory • A cost analysis comparing the cost of inventory management to previous reports • Hire an IS analysis firm to analyze the new Riordan MRP system's efficiency Statement of Scope, Objectives, and Constraints Current Needs Riordan Manufacturing needs to reduce the inventory cost of raw materials and finished goods. To reduce these costs, Riordan would like to develop or acquire an MRP system that can accurately track and manage raw materials and finished product inventory across all plants. Objective I am investigating the feasibility of developing or acquiring an MRP/MRPII information system to ensure that Riordan can accurately track and manage raw materials and ... ...w for better tracking of goods, which prevents lost materials. This, in turn, will allow Riordan to reduce the cost of inventory and allow us to gain sales with lower customer prices. The third objective is to improve the MRP infrastructure. Removing the legacy equipment and slow data lines will allow much more inventory to be processed. This will increase productivity throughout all of the plants. Conclusion Riordan Manufacturing will more than recover the expenditures of this IT project within two years of the upgrade. Riordan will experience an increase in sales and a decrease in inventory loss due to accurate and low-cost inventory management. On-going costs will be minimized with an internal IT department handling support and maintenance of the new system. All of the project's objectives have been met, and Riordan's expectations have been fulfilled.

Lifeboy Handwash

Executive Summary for Case Study on Lifebuoy Hand Wash Customer Problem: To develop, grow and accelerate Lifebuoy Hw in Hand wash category within the constrain of limited support budget given the limited support budget relatively small size of current Hand wash business. Task Summary: We surveyed 56 families’ i. e nearly 180 people, retailers, Hw sellers over a period of 20 days and based on our survey we did a detailed analysis of the data and came out with several findings & marketing strategies to overcome the current hurdles. Challenges To Overcome: Consumer mindset, which believes soap is a more economical and viable option for hand wash. †¢ Economical & wide reaching marketing strategies. †¢ Competition: Soaps, Sanitizers, other Hand wash brands like Dettol HW. The Market: The market for this business is the universal population which believes in eating healthy and remaining clean. In order to tap this entire market an awareness needs to be generated amongst th e masses that hand is the part of the body that comes in direct contact with dirt, other bacteria from air, water, earth and touches our skin, ears, eyes, nose, tongue.By keeping our hands clean we can keep away most of the illnesses. Hence cleaning of hands requires extra care & protection and not any ordinary soap. Opportunity: By creating awareness about personal hygiene and extra care for hand wash, Lifebuoy can not only create a market but also penetrate this created market very aggressively. Solution to the challenges: Consumer Mindset can be tackled by generating awareness about the importance of hand wash via Lifebuoy and conveying, HW last long and is more effective whereas soaps in long run tend to decay, become pale and ineffective due to moist conditions under which it is kept.Hence Hw liquids are as economical as soaps and more effective for HW. Non-conventional & economical Marketing Strategies: †¢ Ads on the Lid of food containers served by pantry in public trans portation like trains, bus, airways, waterways generating awareness on importance of hand wash through the medium of Lifebuoy. †¢ Working Population consume Dabba Food. We must sent 1 re Lifebuoy sachets along with Dabbas promoting Lifebuoy and generating awareness about the importance of Hand wash. †¢ Men spent an average of 25mins a day and women spent an average an hour a day in wash rooms.Here we must have life boy paper adds pasted on the doors and walls of washrooms in public places. †¢ Lifebuoy HW machine in corporate washrooms. (M/c will consist of LB HW refill container, LB tissues and hand dryer). †¢ Local doctors/medical shops must give away free samples of LB 1 re sachets along with medicines. Support Marketing Strategies can include 1)Health Gift packs eg. pack of lifebuoy products for a pregnant woman. This will earn us goodwill of the entire family. 2) Lifebuoy sachets for travelling. 3) Use of stylish bottles to target young population. )LB commer cial adds can show that in comparison to other HW, the LID drops less liquid and is more effective. Product Variants: 1) Quick HW(99. 99% germs in 10 secs)- Targeting children age group 3 to 14 years. 2)Economic HW(1 drop, antiseptic & more effective)-Targeting Housewife’s who are the families budget planners. 3)Trendy Hand wash(Keeps hands soft, fresh and good aroma)- Promote as an item of style & Hygiene to tap youngsters. Recommended New Variant as 50% of Indian Population is in this age group. 4)Total Health Care(skin care, Slower hand wash but longer protection)-Targeting Pregnant woman, old people, clinical uses.

IEP Fraction Goals for Emerging Mathematicians

IEP Fraction Goals for Emerging Mathematicians Rational Numbers Fractions are the first rational numbers to which students with disabilities are exposed. Its good to be sure that we have all of the prior foundational skills in place before we start with fractions. We need to be sure students know their whole numbers, one to one correspondence, and at least addition and subtraction as operations. Still, rational numbers will be essential to understanding data, statistics and the many ways in which decimals are used, from evaluation to prescribing medication. I recommend that fractions are introduced, at least as parts of a whole, before they appear in the Common Core State Standards, in third grade. Recognizing how fractional parts are depicted in models will begin to build understanding for higher level understanding, including using fractions in operations. Introducing IEP Goals for Fractions When your students reach fourth grade, you will be evaluating whether they have met third grade standards. If they are unable to identify fractions from models, to compare fractions with the same numerator but different denominators, or are unable to add fractions with like denominators, you need to address fractions in IEP goals. These are aligned to the Common Core State Standards: IEP Goals Aligned to the CCSS Understanding fractions: CCSS Math Content Standard 3.NF.A.1 Understand a fraction 1/b as the quantity formed by 1 part when a whole is partitioned into b equal parts; understand a fraction a/b as the quantity formed by a parts of size 1/b. When presented with models of one half, one fourth, one third, one sixth and one eighth in a classroom setting, JOHN STUDENT will correctly name the fractional parts in 8 out of 10 probes as observed by a teacher in three out of four trials.When presented with fractional models of halves, fourths, thirds, sixths and eighths in with mixed numerators, JOHN STUDENT will correctly name the fractional parts in 8 out of 10 probes as observed by a teacher in three out of four trials. Identifying Equivalent Fractions: CCCSS Math Content 3NF.A.3.b: Recognize and generate simple equivalent fractions, e.g., 1/2 2/4, 4/6 2/3. Explain why the fractions are equivalent, e.g., by using a visual fraction model. When given concrete models of fractional parts (halves, fourths, eighths, thirds, sixths) in a classroom setting, Joanie Student will match and name equivalent fractions in 4 out of 5 probes, as observed by the special education teacher in two of three consecutive trials.When presented in a classroom setting with visual models of equivalent fractions, the student will match and label those models, achieving 4 out of 5 matches, as observed by a special education teacher in two of three consecutive trials. Operations: Adding and subtractingCCSS.Math.Content.4.NF.B.3.c Add and subtract mixed numbers with like denominators, e.g., by replacing each mixed number with an equivalent fraction, and/or by using properties of operations and the relationship between addition and subtraction. When presented concete models of mixed numbers, Joe Pupil will create irregular fractions and add or subtract like denominator fractions, correctly adding and subtracting four of five probes as administered by a teacher in two of three consecutive probes.When presented with ten mixed problems (addition and subtraction) with mixed numbers, Joe Pupil will change the mixed numbers to an improper fractions, correctly adding or subtracting a fraction with the same denominator. Operations: Multiplying and DividingCCSS.Math.Content.4.NF.B.4.a Understand a fraction a/b as a multiple of 1/b. For example, use a visual fraction model to represent 5/4 as the product 5 Ãâ€" (1/4), recording the conclusion by the equation 5/4 5 Ãâ€" (1/4) When presented with ten problems multiplying a fraction with a whole number, Jane Pupil will correctly multiple 8 of ten fractions and express the product as an improper fraction and a mixed number, as administered by a teacher in three of four consecutive trials. Measuring Success The choices you make about appropriate goals will depend on how well your students understand the relationship between models and the numeric representation of fractions. Obviously, you need to be sure they can match the concrete models to numbers, and then visual models (drawings, charts) to the numeric representation of fractions before moving to completely numeric expressions of fractions and rational numbers.

A Rose for Emily Comprehension Essays

A Rose for Emily Comprehension Essays A Rose for Emily Comprehension Paper A Rose for Emily Comprehension Paper Essay Topic: Literature What hints are given in Section l that A Rose for Emily takes place in the South? derogatory racist terms What is the name of Miss Emilys manservant? Tobe Why does the Board of Aldermen send delegation to Miss Emilys house? to collect her taxes Whose portrait sits on an easel by Miss Emilys fireplace, and what material was used to make it? Miss Emilys father and tarnished gilt What color is Miss Emilys house? faded white Why doesnt Judge Stevens want to confront Miss Emily about the smell? Southern gentility (considered impolite) What did Miss Emily inherit from her father? the house What was the minister and the doctor trying to convince Miss Emily of doing after her fathers death? to dispose her fathers body How many years pass between the smell in Section ll and the deputation in Section l that visits Emily about her taxes? 32 years What do the town members finally do about the smell? put limestone around and in her house What does the term noblesse oblige mean? the obligation the nobility maintains for their society status What events cause some of the townspeople to say Poor Emily? 1.) Spinster (never married) 2.) Pauper 3.) Lover is homosexual Why is Homer Barron in town? He was performing construction in town (paving sidewalks) What does Miss Emily purchase from the druggist? arsenic What does Miss Emily tell the druggist the poison is to be used for? Miss Emily never told the druggist what the poison was to be used for. Why did the Baptist minister call on Miss Emily? The women pestered him to convince Emily to not marry Homer Barron. What did Miss Emily buy from the town jeweler? men toilet set in silver with the letters H.B. engraved About how many years pass between the time of Homer Barrons disappearance and Miss Emilys death? 40 years What change took place in Miss Emilys relationship with the town for a period of several years when Miss Emily was in her forties? She taught china painting lessons Were the new generation of town leaders able to collect taxes from Miss Emily? No What happens to Tobe after Miss Emilys death? He is never seen again because he runs out the back door when the ladies enter in the front door. What are the older men wearing at Miss Emilys funeral? Confederate uniforms Which room do the townspeople open once Miss Emily is decently in the ground? the upstairs sealed off room What kinds of objects are found in the room once it is opened? Bridal set, Groom set, men toilet set, and a dead body What is found on the pillow next to the skeleton? A strand of Emilys iron-gray hair

Issues in behavioral science Essay Example | Topics and Well Written Essays - 500 words

Issues in behavioral science - Essay Example Many people from the non-western countries often find themselves encompassed by the western culture making them undermine their local culture. Subsequently, cultural globalization reduces the diversity between global societies and on the other hand increases the diversity of individual choice. Zimbabwe and Kenya portray two of the most distinctive cultures greatly submerged in the pool of the western culture. The controversies that arise from cultural diversity tend to lay their basis on the dynamics of contemporary cultural growth. International relationships or amalgamation of countries due to change in technology has become a major concern to cultural change (Bliss, 2007). In response to cultural change due to globalization, both the society of Zimbabwe and Kenya have with time completely changed from their local cultural lifestyles to adoption of foreign cultures. Before transformation, both cultures had a very different conception of lifestyle compared to their recent mode of life. They observed strict observance of the local customs and values. For instance, the mode of dressing which was perceived before transformation has greatly changed. Moreover, change in language and change approach of cultural customs has become diverse due to interaction with different invaders and indigenous inhabitants (Mensah, 2008). A case common in both countries which entails a custom of sitting around the fireplace and listening to stories has changed with technology thus having children using computers and televisions. This explains the influence of globalization and western culture on the local societies. As a growing society, Kenya has experienced diverse changes in its culture. It is evident that the western culture has polluted Kenyan’s culture in quite a number of several ways. Cultural diversity in Kenya being of major concern revolves under globalization. It is evident that the need to expand economically has enhanced

TPP-Pacific Trade Partnership and International Business Research Paper - 1

TPP-Pacific Trade Partnership and International Business - Research Paper Example Trans-Pacific Partnership is also of great interest because of its ambition to extend well beyond the limits of trade and trade policy including other different issues that affects trade agreements. The common issues that are likely to affect TPP are linked to the ambition of TPP to go beyond the limits of trade and its policies including trade in services, intellectual property, and technical barriers to trade. Supply chain complication has been cited as a major challenge likely to face Trans-Pacific partnership especially in this era of global business and cross enterprise collaboration. As stated by Inkyo et al (145), the Supply chain conference held in 2003 had cited development in the digital economy such as cloud computing, green growth and inadequate approaches to ensuring competitive business environment as some of the major challenges that are likely to face TPP. However, according to Deardorff (5), TPP is creating a framework to deal with all concerns and that could be the reason for the long time negotiations. The areas of negations in the Trans-Pacific Partnership include services and investments and other barriers to trade include in services, goods and investments, capacity building, government procurement, custom rules, labor, phytosanitary standards, e-commerce, telecommunications, intellectual property and technical barriers to trade. Researchers and economists have cited a lot of implications of what has been described as â€Å"spaghetti or noodle bowl† problem of overlapping preferential trade agreements (PTA) at the beginning of the year 2012, the world trade organization had reported more than 319 agreements that were already on force. According to Inkyo et al (147), each agreement signed between two or more countries continue to complicate and increases the complexity of the global trading system. The new PTA, Trans-Pacific Partnership that is currently under