Communication cycle Essay

Human spoken and pictorial languages can be described as a system of symbols (sometimes known as lexemes) and the grammars (rules) by which the symbols are manipulated. The word â€Å"language† also refers to common properties of languages. Language learning normally occurs most intensively during human childhood. Most of the thousands of human languages use patterns of sound or gesture for symbols which enable communication with others around them. Languages seem to share certain properties although many of these include exceptions. There is no defined line between a language and a dialect. Constructed languages such as Esperanto, programming languages, and various mathematical formalisms are not necessarily restricted to the properties shared by human languages. Communication is the flow or exchange of information within people or a group of people. A variety of verbal and non-verbal means of communicating exists such as body language, eye contact, sign language, haptic communication, chronemics, and media content such as pictures, graphics, sound, and writing. Convention on the Rights of Persons with Disabilities also defines the communication to include the display of text, Braille, tactile communication, large print, accessible multimedia, as well as written and plain language, human-reader, augmentative and alternative modes, means and formats of communication, including accessible information and communication technology.[3] Feedback is critical to effective communication between participants. Nonverbal communication[edit source | editbeta] Main article: Nonverbal communication Nonverbal communication describes the process of conveying meaning in the form of non-word messages. Some forms of non verbal communication include chronemics, haptics, gesture, body language or posture, facial expression and eye contact, object communication such as clothing, hairstyles, architecture, symbols, infographics, and tone of voice, as well as through an aggregate of the above. Speech also contains nonverbal elements known as paralanguage. These include voice lesson quality, emotion and speaking style as well as prosodic features such as rhythm, intonation and stress. Research has shown that up to 55% of spoken communication may occur through non verbal facial expressions, and a further 38% through paralanguage.[4] Likewise, written texts include nonverbal elements such as handwriting  style, spatial arrangement of words and the use of emoticons to convey emotional expressions in pictorial form. Oral communication[edit source | editbeta] Oral communication, while primarily referring to spoken verbal communication, can also employ visual aids and non-verbal elements to support the conveyance of meaning. Oral communication includes speeches, presentations, discussions, and aspects of interpersonal communication. As a type of face-to-face communication, body language and choice tonality play a significant role, and may have a greater impact upon the listener than informational content. This type of communication also garners immediate feedback. Business communication[edit source | editbeta] Main article: Business communication A business can flourish only when all objectives of the organization are achieved effectively. For efficiency in an organization, all the people of the organization must be able to convey their message properly.[citation needed] Written communication and its historical development[edit source | editbeta] Over time the forms of and ideas about communication have evolved through the continuing progression of technology. Advances include communications psychology and media psychology, an emerging field of study. The progression of written communication can be divided into three revolutionary stages called â€Å"Information Communication Revolutions†.[5] During the first stage, written communication first emerged through the use of pictographs. The pictograms were made in stone, hence written communication was not yet mobile. During the second stage, writing began to appear on paper, papyrus, clay, wax, etc. with common alphabets. The third stage is characterized by the transfer of information through controlled waves of electromagnetic radiation (i.e., radio, microwave, infrared) and other electronic signals. Communication is thus a process by which meaning is assigned and conveyed in an attempt to create shared understanding. This process, which requires a vast repertoire of skills in interpersonal processing, listening, observing,  speaking, questioning, analyzing, gestures, and evaluating enables collaboration and cooperation.[6] Misunderstandings can be anticipated and solved through formulations, questions and answers, paraphrasing, examples, and stories of strategic talk. Written communication can be clarified by planning follow-up talks on critical written communication as part of the every-day way of doing business. A few minutes spent talking in the present will save valuable time later by avoiding misunderstandings in advance. A frequent method for this purpose is reiterating what one heard in one’s own words and asking the other person if that really was what was meant.[7] Effective communication[edit source | editbeta] Effective communication occurs when a desired effect is the result of intentional or unintentional information sharing, which is interpreted between multiple entities and acted on in a desired way. This effect also ensures the message is not distorted during the communication process. Effective communication should generate the desired effect and maintain the effect, with the potential to increase the effect of the message. Therefore, effective communication serves the purpose for which it was planned or designed. Possible purposes might be to elicit change, generate action, create understanding, inform or communicate a certain idea or point of view. When the desired effect is not achieved, factors such as barriers to communication are explored, with the intention being to discover how the communication has been ineffective. Barriers to effective human communication[edit source | editbeta] Barriers to effective communication can retard or distort the message and intention of the message being conveyed which may result in failure of the communication process or an effect that is undesirable. These include filtering, selective perception, information overload, emotions, language, silence, communication apprehension, gender differences and political correctness [8] This also includes a lack of expressing â€Å"knowledge-appropriate† communication, which occurs when a person uses ambiguous or complex legal words, medical jargon, or descriptions of a situation or environment that is not understood by the recipient. Physical barriers[edit source | editbeta] Physical barriers are often due to the nature of the environment. An example  of this is the natural barrier which exists if staff are located in different buildings or on different sites. Likewise, poor or outdated equipment, particularly the failure of management to introduce new technology, may also cause problems. Staff shortages are another factor which frequently causes communication difficulties for an organization. While distractions like background noise, poor lighting or an environment which is too hot or cold can all affect people’s morale and concentration, which in turn interfere with effective communication.4444 System design[edit source | editbeta] System design faults refer to problems with the structures or systems in place in an organization. Examples might include an organizational structure which is unclear and therefore makes it confusing to know whom to communicate with. Other examples could be inefficient or inappropriate information systems, a lack of supervision or training, and a lack of clarity in roles and responsibilities which can lead to staff being uncertain about what is expected of them. Attitudinal barriers[edit source | editbeta] Attitudinal barriers come about as a result of problems with staff in an organization. These may be brought about, for example, by such factors as poor management, lack of consultation with employees, personality conflicts which can result in people delaying or refusing to communicate, the personal attitudes of individual employees which may be due to lack of motivation or dissatisfaction at work, brought about by insufficient training to enable them to carry out particular tasks, or just resistance to change due to entrenched attitudes and ideas, it may be as a result delay in payment at the end of the month. Ambiguity of words/phrases[edit source | editbeta] Words sounding the same but having different meaning can convey a different meaning altogether. Hence the communicator must ensure that the receiver receives the same meaning. It is better if such words are avoided by using alternatives whenever possible. Individual linguistic ability[edit source | editbeta] The use of jargon, difficult or inappropriate words in communication can prevent the recipients from understanding the message. Poorly explained or misunderstood messages can also result in confusion. However, research in communication has shown that confusion can lend legitimacy to research when persuasion fails.[9][10][11] Physiological barriers[edit source | editbeta] These may result from individuals’ personal discomfort, caused—for example—by ill health, poor eyesight or hearing difficulties. Presentation of information[edit source | editbeta] Presentation of information is important to aid understanding. Simply put, the communicator must consider the audience before making the presentation itself and in cases where it is not possible the presenter can at least try to simplify his/her vocabulary so that the majority can understand. Nonhuman communication[edit source | editbeta] See also: Biocommunication (science) and Interspecies communication Every information exchange between living organisms — i.e. transmission of signals that involve a living sender and receiver can be considered a form of communication; and even primitive creatures such as corals are competent to communicate. Nonhuman communication also include cell signaling, cellular communication, and chemical transmissions between primitive organisms like bacteria and within the plant and fungal kingdoms. Animal communication[edit source | editbeta] The broad field of animal communication encompasses most of the issues in ethology. Animal communication can be defined as any behavior of one animal that affects the current or future behavior of another animal. The study of animal communication, called zoo semiotics (distinguishable from anthroposemiotics, the study of human communication) has played an important part in the development of ethology, sociobiology, and the study of animal cognition. Animal communication, and indeed the understanding of the animal world in general, is a rapidly growing field, and even in the 21st century so far, a great share of prior understanding related to diverse fields such as personal symbolic name use, animal emotions, animal culture and learning, and even sexual conduct, long thought to be well understood, has been  revolutionized. Plants and fungi[edit source | editbeta] Communication is observed within the plant organism, i.e. within plant cells and between plant cells, between plants of the same or related species, and between plants and non-plant organisms, especially in the root zone. Plant roots communicate in parallel with rhizome bacteria, with fungi and with insects in the soil. These parallel sign-mediated interactions are governed by syntactic, pragmatic, and semantic rules, and are possible because of the decentralized â€Å"nervous system† of plants. The original meaning of the word â€Å"neuron† in Greek is â€Å"vegetable fiber† and recent research has shown that most of the microorganism plant communication processes are neuronal-like.[12] Plants also communicate via volatiles when exposed to herbivory attack behavior, thus warning neighboring plants. In parallel they produce other volatiles to attract parasites which attack these herbivores. In stress situations plants can overwrite the genomes they inherited from their parents and revert to that of their grand- or great-grandparents.[citation needed] Fungi communicate to coordinate and organize their growth and development such as the formation of Marcelia and fruiting bodies. Fungi communicate with their own and related species as well as with non fungal organisms in a great variety of symbiotic interactions, especially with bacteria, unicellular eukaryote, plants and insects through biochemicals of biotic origin. The biochemicals trigger the fungal organism to react in a specific manner, while if the same chemical molecules are not part of biotic messages, they do not trigger the fungal organism to react. This implies that fungal organisms can differentiate between molecules taking part in biotic messages and similar molecules being irrelevant in the situation. So far five different primary signalling molecules are known to coordinate different behavioral patterns such as filamentation, mating, growth, and pathogenicity. Behavioral coordination and production of signaling substances is achieved through interpretation processes that enables the organism to differ between self or non-self, a biotic indicator, biotic message from similar, related, or non-related species, and even filter out â€Å"noise†, i.e. similar molecules without biotic content.[13] Bacteria quorum sensing[edit source | editbeta] Communication is not a tool used only by humans, plants and animals, but it is also used by microorganisms like bacteria. The process is called quorum sensing. Through quorum sensing, bacteria are able to sense the density of cells, and regulate gene expression accordingly. This can be seen in both gram positive and gram negative bacteria. This was first observed by Fuqua et al. in marine microorganisms like V. harveyi and V. fischeri.[14] Communication cycle

Language Development Essay

The role of Language Development and its relationship to problematic behavior is pioneered by Stevenson et al (1985) as cited from Douglas (1989, p. 6-7) Michigan Non Profit Organization (p. 7). The study revealed that children who appears to have poor language capabilities at 3 years of age has a high degree of probability to express â€Å"neurotic behaviors† when he or she turns to 8. In relation with this, the study of Starte 1975 and Richman et al (1982) as cited from Douglas (1989) claims that one of the main reasons for poor language development may have been caused by poor act language stimulation and interaction at the household. As such, children with language disabilities find it hard to relate with people and in the long run develop challenging behaviors. Corollary with this problem is the issue of hearing loss among children in addition to their language delay. Such a disposition as claimed by Douglas has added a lot on the tendency of the child to develop challenging behaviors. What usually happens is that children get frustrated when their parents or other people simply can not understand what they want to happen. The improper functioning of their language capability and hearing has caused for misunderstanding amongst adults. In addition, traumatic brain injuries that resulted from accidents may also cause challenging behavior (Loenthal, 1998 as cited from Michigan Non Profit Organization, 2002, p. 7).

Discuss the main American film noir influences found in le Doulos PowerPoint Presentation

Discuss the main American film noir influences found in le Doulos (Melville 1964) - PowerPoint Presentation Example The innocence was lost suddenly. The threat of nuclear annihilation was in the air perpetually. The result was widespread pessimism and anxiety among the people in general. It was such a social situation that was responsible for the emergence of the so called â€Å"Film Noir† The optimism and the pleasant mood of the Hollywood musicals and comedies were replaced by violence and greed. Even the title of the films echoed the black tone of the content and treatment. The Dark Passage (1947) Fear in the Night (1947) Kiss me Deadly (1955) are few examples. But Film Noir was not a genre. It was more about the mood and tone of the film. A particular moody content treated in a dark style. These films usually revolve around a main male character who is very cynical and hard hearted. He encounters an amoral and seductive beauty. Through her manipulations the hero becomes a scapegoat often after a murder. Finally the hero gets destroyed and this woman who betrays him also gets destroyed. The protagonists of these films generally belong to a particular class. They come from lower strata of society or rather the underworld. They are very ambitious people who become criminals to fulfill their ambitions. Thus they are cynical, disillusioned and frightened, obsessed with sex or some other vice. They are very insecure and lonely people who end up as ultimate losers. They are driven by their past and they often repeat their mistakes. The story telling is rarely linear and is often elliptical and complex. Flashbacks are aplenty. Orson wells and his film Citizen Kane had great influence in the camera work of Film Noir . , Orson Wells and his camera man Greg Toland contributed to the aesthetics of cinema by using wide angle lens, for dramatic purposes, there by creating what was known later as â€Å"deep focus† and the â€Å"depth of field†. According to the French film critique and New Wave film director Francois Truffaut, â€Å" this film ( Citizen Kane ) has inspired more

The Effects of Overcrowding on Tokyo City Essay

The Effects of Overcrowding on Tokyo City - Essay Example Overcrowding has had many negative effects on Japanese over the years. It has caused severe indirect and direct health risks to all sections of the population, especially the young children, elderly, and the disabled. It has led to insufficient aeration in homes leading to or exacerbating respiratory illness like Asthma. In addition, overcrowding has aggravated health hazard s linked to deprived and inadequate water supply and poor systems for hygiene. This is mainly because there has been inadequate fresh water for sewage treatment as well as for consumption in Tokyo due to an increase in human population. Consequently, the demand for fresh water is high than the supply due to overcrowding. Overcrowding has also led to lack of space directly affecting the psychological well being and physical development of the disabled in the society. Disabled people require enough space to move about from one place to another as wheel chairs and other objects aid them. Lack of adequate space due t o overcrowding makes it difficult for people to move from a point to the other. In addition, disabled people require enough space for their exercises in order for them to be more flexible. In addition, overcrowding has contributed to extensive social problems. It has made it hard for women to access economic and social resources by augmenting their responsibilities at home. A significant number of women in Tokyo are left at home taking care of their children and household chores making it difficult for them to have time for these resources. Overcrowding has also led to increased levels of air pollution, noise pollution, and soil contamination. There has also been a reduction of natural resources, particularly fossils fuels.

Ariel Plumbing Service Assignment Example | Topics and Well Written Essays - 2000 words

Ariel Plumbing Service - Assignment Example The sales force acts as a critical connection between the organization and its customers that is why APS should also employ sales force to promote their business (Kotler, Armstrong, 2008) in the new region. The company currently is only concentrating on B2B sales; therefore the sales force will play an important role in winning contracts with medium and small clients. The sales force will conduct market research, will provide customer service, build contacts and win contracts with organizations (Kotler, Armstrong, 2008). Through employing a sales force, the company will be able to know its customers better, develop market intelligence and gain an edge over its competitors. The right organizations and businesses will be targeted with the help of sales force and the relationships with these prospective clients and existing clients will be maintained by the sales force. The services of APS will be promoted through personal presentations to the corporate customers by the sales force. The purpose of these presentations is to make sales to the prospective customers and to build long-term relationships with the customers. The sales force represents the company when it is with the clients, informing the clients about the company and about the services and answering any clients' queries (McGraw-Hill Companies, 2003). When they are inside the company, they represent the customers, stating the clients' needs, interests and expectations to the company. The information that the sales force brings about the customers is very vital for the company, so that it can modify the services or introduce any new service that is in demand. The sales force can be organized into product sales force structure in which the sales force specializes in selling only a segment of the company's products or services (Spiro, Stanton and Rich, 2003). In this type of sales force organization, the sales people should be expert in the product that they are selling. APS provides a range of plumbing services like drain cleaning, leak detection and repair, toilet repair, etc. Therefore under the product sales force organization, the sales force of APC will need to be specialized to sell a single category of service. The second type of sales force organization is territorial sales force structure (Spiro, Stanton and Rich, 2003). Under this structure, each salesperson is given an exclusive geographic location to sell the full line of products or services of the company (Spiro, Stanton and Rich, 2003). The salesperson who is assigned a particular territory will be responsible for the sales to all the customers in that territory. APS will b e using sales force only in the eastern region where it is thinking to open up a new office. Therefore the eastern region will be divided into different territories and the assigned to a sales person. The third type of sales force structure is customer sales force organization (Spiro, Stanton and Rich, 2003). Under this organization, the salespeople will specialize in selling to only particular customers or industries. The company can either organize its sales force along the industry line or for serving particular customers. The most appropriate method of organizing the sales force for APS would be territorial sales force structure. This is because through this organization, each salesperson's role and responsibility will be defined and each

The Causes of World War III Essay Example | Topics and Well Written Essays - 1250 words

The Causes of World War III - Essay Example For instance, the wake of World War I and World War II showed possibility of World War III. The use and testing of nuclear weapons and the commencement of Cold War as well as its development was enough evidence that there could be a possible World War III. This war was planned after anticipation by the civil authorities and military who explored in fiction in various countries. There were ranging concepts of destruction of the planet and even use of atomic weapons. Other leaders such as Podhoretz Norman has suggested that Cold War could be associated with World War III since it was fought on a global scale with United States, NATO, Warsaw Pact, and Soviet Union countries who provided military, political and economic support. However, World War III is today a popular culture and those who could start it forms perennial topics of discussion. Authors have talked about possible causes of the World War III while others have strongly disagreed and criticized. This paper therefore seeks to discuss why Wright Mills thought there could be World War III and the reason why under, military industrial complex that created elite in the United States trying to take power over, Ted Goertzel does not agree with Mill on his concept of the causes of the Third World War. According to Wright Mills, there were dire warnings on the imminence of the Third World War in the 1950s. As the world faces the nuclear weapons introduction, other critical authors as well as Wright Mills have exaggerated the weaknesses of the social civilian forces and the military power in the American society as the major anticipated causes of World War III. Since thirty years after Wright Mills published his book on the causes of the Third World War, there has been assertion of the mass society and the non nuclear conflicts which have remained the primary threats to the peace of the world. Wright Mills thinks in his book that the Third World War may be cause by the likely hood of militarism, arms race, nuclea r war, and the industrial military complex. Peace movements have however made attempts to calm the fears of emergence of World War III. Wright Mills goes ahead to warn that in the history of our instantaneous epoch, there is a likely hood of World War III emerging in the world. Mills believed in the imminence of nuclear catastrophe. In addition, other nuclear pacifists have also predicted occurrence of disaster for quite a long time. There were predictions of short time remaining just before a nuclear night comes to surface. According to Wright Mills, the explosion of the Soviet Union bomb is a likely indication that World War III may take place. He also thinks that the power elites of the Soviet Union and the United states back in the 1950s were thrusting relentlessly and mindlessly drifting towards war. He also developed the analysis’ implications on the survival of the planet and asserting that the power elite of the United States and their counterparts in Kremlin led the media manipulated and indifferent masses down the Armageddon through the primrose path (Ted, 1989). According Wright Mills, the industrial military complex increasingly dominated American life and should be seen in the indicators of the economy. The intervals of military that buildup in the last thirty years such as the Reagan and the Vietnam War years were exceptional and likely to suggest the emergence of the Third World War. Mill says that these two exceptional wars were as a result of political civilian forces. These were associated with ideological and political reasons and not at the military urging. The overwhelming pressure by the public against the military increasing spending may

Scotland, the Stateless Nation Essay Example | Topics and Well Written Essays - 1750 words

Scotland, the Stateless Nation - Essay Example Many attempted to settle in Central America through the Scottish sponsored Darien project with a hope of establishing the same success as the English. There they were fated to die, abandoned by both the Scottish and English government. The Scottish government and investors lost huge amounts of capital that contributed to the later depression of the 17th Century3. Large numbers of Scotsmen and their lassies relocated to Canada, North American Colonies as well as Australia and New Zealand. The motivation for leaving their homeland varied over the 18th, 19th and first decades of the 20th Century. However, the main causes of this startling Diaspora arose from the blunt fact that Scotland as a nation had lost as a rival to England. This process began much earlier than the era of colonization at least six hundred years earlier. England, the poor leadership from the aristocracy of both lands, the European wars of the 18th Century and the Imperial expansion of Great Britain in the 19th proved the death of the nation of Scotland. The conquest of England by the Normans brought about a six hundred year war between England’s’ new masters and Scotland, which culminated in 1688. Malcolm Canmore, Malcolm III, and William the conqueror hated each other at first sight. However, William the Conqueror forced Malcolm III by the Treaty of Abernathy in 1072 to surrender his son Duncan to the Norman court as a hostage. Malcolm III received in exchange for this fealty land in England4. The very use of hostages was a weakening stratagem because it influenced indirectly and directly the youthful heirs of one’s opponents, in a positive manner, towards the ways of their captor (host). Herein, the English turned the Scottish laird and chieftain to their purposes and ultimately through them destroyed the Scott ish nation. The Normans and the Scots continued in a never-ending battle between each other until after the middle of the 18th century.  

Rights of the Gay Persons in the US Essay Example | Topics and Well Written Essays - 500 words

Rights of the Gay Persons in the US - Essay Example The ways in which rights of gay persons are handled in the US vary from state to state begging the question of whether these people deserve a constitutional right on their choices when it comes to sexual orientation.In Mississippi State, for instance, Governor Phil Bryant signed into law the Mississippi Religious Freedom Restoration Act. Those in support of the bill were of the opinion that it assured unrestrained practice of religion for every citizen devoid of interference by the government. On the other hand opponents of the law had a major worry informed by the opinion that it was bound to allow state-sponsored discrimination against individuals because of their gay or lesbian identities.   The bill was fiercely protested by a supporter of rights for the gay across the state. Founder of the Mississippi Gulf Lesbian and Gay Community Centre express his worry that the law was likely to render him extremely vulnerable to being treated unfairly. White said, â€Å"It made me physic ally ill the past few days realizing what they’re trying to do† and for that reason, he even considered moving out of Mississippi.New Mexico State is one of those states where the rights of gay persons are respected and discrimination of any kind is illegal. In the case Elane photography v Willock for instance, the court found Elane photography guilty for discriminating against the couple on the grounds of their sexual orientation. In the ruling, the court said, â€Å"When Elane Photography refused to photograph a same-sex commitment ceremony, it violated the NMHRA in the same way as if it had refused to photograph a wedding between people of different races.† The ruling was upheld by the Supreme Court and wide reference made to the earlier ruling by Supreme Court on in the case of U.S v Windsor in which the part of the Defence Marriage Act defining marriage as a union between only a man and a woman was struck down.

EXERCISE 5 P+P Research Paper Example | Topics and Well Written Essays - 1000 words

EXERCISE 5 P+P - Research Paper Example The Merise has the basic assumption of System design and development going through three cycles of - abstraction, approval and life cycle. There can be object oriented transformation of Merise analysis. The cognitive bias of Merise is that it is not limited only to the modeling of a database (Pham, 1991). 2. Purpose & Periphery   What does the method encompass?   What is it (designed to be) used for?   To what can it be adapted/applied?   What does it preclude? The method encompasses three characteristics viz. structural overview with diagram and text that is beneficial for easier implementation, better quality system and a use of improved planning. The development method was primarily designed for UK and the government computing requirements. The application later became hugely popular and hence it was adapted by the European public sector companies (Doorn, 2002) . The Merise mainly encompasses graphical representation through three different cycles. It is mainly designed fo r development cycle, which is decision cycle, life cycle and abstraction cycle. It is mainly applied such that data and processes are viewed in conceptual level then logical level and finally operational level (Pham, 1991). The SSADM technology precludes various drawbacks of previous technologies by offering below listed advantages:- 1. SSADM involves user 2. SSADM separates the logical and physical aspect of the system 3. It gives the three different views of the system 4. It has well-defined techniques and documentation However, SSADM technology cannot be applied in all conditions. The SSADM technology requires a large enterprise and may not be suitable for all types of enterprises like Small scale or medium. A large investment of time and money is required to use this technology. It requires a big place and also needs trained people to use it (Ashworth, 1990). 3. Process & Procedure Guidance offered   What do we do? What happens next?   Procedures for moving through the stage s/phases/tasks/ Practitioner guide   Participant guidance   There are guidance available, which can teach the software designing methodology with plenty of tutorials available, both in printed form and online format. The Practical Business Systems Development using SSADM4 by Philip Weaver (Weaver, 2002) is a complete guideline on it. There are software development sites, which help in these issues too. With the help of Logical Data Modelling, one can identify, model and document the requirements of data for the system being considered for design. Using this method, the data is separated into relationships and entities. Because of this, it becomes easier to know about the fields for which business needs to record the information and about the relationships between entities. The data flow modelling recognize, model and document the movement of data around the information system. It examines the actions which transform one form of data to another, area where data is held, what rece ive data into system or sends data from system and also about the routes through which data can flow. And the entity behaviour modelling takes care of actions that influence each unit and the sequence in which these actions occur. There are detail procedures in these tutorial books which guides through stages of the task. Even there are modules like requirements analysis,

Case Study Example | Topics and Well Written Essays - 1000 words - 23

Case Study Example The company’s website offers customers a platform in which they can track their orders and make inquiries regarding their requests. Interestingly, the service is offered at very affordable rate. Therefore, it can be clearly stated that given UPS business strategy, the key success factors and risk that are responsible for the company’s fortune growth are, prompt response to customer needs. The success is also attributed to competition based pricing strategy and accuracy. The company’s ability to offer a service that enables customer track their order is a major milestone for the organization. In addition to the service, the UPS introduced another service that allows customers to change the destination of their orders before the order reaches its destination (Study mode, 2014). However, the company also faces when it comes to managing its fleet of cars and airplanes. Maintaining the huge number of vehicles and airplanes is very expensive for the company. The cars and planes require regular servicing because of the many trips that are made hence have to be in a good condition. Achieving the objective can be a daunting task to the management because it translates to more cash outflow. Conversely, the company also uses its staff to send orders to customer. Workers may fail to respond to customer’s orders promptly a situation that may extend the lead time for an order. Furthermore, they may fail to deliver according to the expectations of the customer, or even may not deliver. Moral issues put UPS operations at a risk (Study mode, 2014). The performance of UPS has been growing over the current years. In the year 2012 during the first month, the price of a share was $4.53 while the revenue stood at an estimated $5.4 billion. In the current financial year, the dividends of the company are expected to fall between $4.80 and $5.06. The fall represents a 6%-12% increase from the year 2012 which is a remarkable

Accounting Equation Paper Essay Example for Free

Accounting Equation Paper Essay The basic accounting equation is: Assets = Liabilities + Stockholders’ Equity. When looking at the balance sheet one can assume that assets must balance out each transaction and balance the claims to the assets (Kimmel, 2010). A balance sheet provides Assets of the company first and foremost, then Liabilities and Stockholders’ Equity and last retained earnings. This shows the companies incoming money, outgoing payments, and the money left or retained at the end of each time period being documented on the balance sheet. The components of the accounting equation affect each other in many ways. For example, when cash assets are received the company is making profit only as long as it is making more revenue than the liabilities owed. So, when using the Sierra Corporation on pg. 14 from the text the company has to pay the Liabilities: Notes payable, Accounts payable, Salaries payable, Unearned Service revenue, and Interest prior to ever turning a profit above the black. When looking at a balance sheet one needs to know all incoming as well as outgoing money to determine profitability and sustainability of a corporation. See more: Satirical elements in the adventure of Huckleberry Finn essay Next, when looking at a balance sheet the liabilities + the stockholder’s Equity have to ALWAYS balance out to amount of assets to ensure all things are accounted for and there are no accounting errors. When done properly the balance sheet can be used to verify the company’s revenue and the financial stability of a company based upon debt to stockholders’ equity. References: Kimmel, P. D., Weygandt, J. J., Kieso, D. E. ( 2010). Financial accounting: Tools for business decision making (6th ed.). Hoboken, NJ: John Wiley Sons.

Riordan Manufacturing Supply Chain Design Essay Example for Free

Riordan Manufacturing Supply Chain Design Essay A supply chain is the process of moving information and material to and from the manufacturing and service processes of a firm (Jacobs Chase, 2011). Two components encompass the focus of the supply chain: the production, planning, and inventory control process and the distribution process. The supply chain is part of daily business operations and directly affects productivity, efficiency, and financial profitability. Proper management of the supply chain ensures a business delivers quality, cost-efficient products to customers while remaining competitive in today’s global market. Team B provides a review of Riordan Manufacturing’s (RM) production strategy and describes supplier relationships and how they affect the supply chain. Finally, Team B explores how lean production principles and inventory requirements can be used to determine appropriate supply chain processes. Electric Fan Manufacturing Strategy RM uses the level production planning strategy of maintaining a stable workforce to produce electric fans at a constant output rate (Jacobs Chase, 2011). Shortages and surpluses are absorbed with inventory levels, order backlogs, and potential lost sales (Jacobs Chase, 2011). Employees benefit from stable work hours at the cost of increased inventory levels, increased potential of lost sales, risk of obsolete products, and decreased customer service (Jacobs Chase, 2011). Electric Fan Supply Chain RM’s supply chain process flow in Figure 1 provides raw materials to the manufacturing plant and warehouse at the input end and the supply of  completed plastic fans to the customer on the output end of the supply chain (Jacobs Chase, 2011). The supply chain for the individual manufacturing processes is detailed in Figure 2. Figure 1 Riordan Manufacturing Supply Chain Figure 2 Manufacturing Department Supply Chain Process Supplier Relationships and the Supply Chain RM uses vertical integration as the framework for structuring supplier relationships. A vertically integrated process allows RM to control supply chain activities. Strategic activities are a key source of competitive advantage. Instead of outsourcing non-core activities and maintaining only core competencies under management control, RM evaluates each activity using required coordination (the difficulty of ensuring how well activities integrate with the process), strategic control (degree of loss that would result if supplier relationship were severed), and intellectual property techniques (Jacobs Chase, 2011). Other types of losses important to consider include specialized facilities, knowledge of major customer relationships, and investment in research and development (Jacobs Chase, 2011). RM does not outsource activities requiring frequent information exchange but instead outsource highly standardized, well understood, and easily transferrable activities to specialized business partners. Such strategic planning led to RM offshoring their entire fan operation from Pontiac, Michigan, to Hangzhou, China in 2000. This decision allowed RM to operate in a more feasible location, expand exponentially, and maintain financial stability (Jacobs Chase, 2011). Electric Fan Supply Chain Metrics A performance measurement system is vital for businesses to operate efficiently and effectively. According to Jacobs and Chase (2011), â€Å"process performance metrics give the operations manager a gauge on how productively a process currently is operating and how productivity is changing over time† (p. 116). Two metrics used to evaluate the performance of the RM’s electric  fan supply chain are utilization and productivity. Utilization measures the rate at which resources are used compared to time available for use by calculating time activated divided by time available (Jacobs Chase, 2011). Productivity metrics determine the amount of output per unit of time by calculating output divided by input (Jacobs Chase, 2011). Metrics used by consumers to measure supplier performance are also the strategies suppliers use to improve their services. Examples of metrics include improved quality through lower product defects, cost-efficiency, timely delivery, and shorter order fill time. Globalized businesses must not only have capable supply chain partners that support global market initiatives but also have the capability to lower supply chain costs (Handfield, 2012). Lean Production Principles RM can adopt Toyota’s lean principles by using the just-in-time inventory approach that emphasizes elimination of waste (Jacobs Chase, 2011). The lean process is essential for inventory management to reduce manufacturing cost and increase productivity. Inventory is controlled using the lean principles by eliminating extra processes and ordering supplies just-in-time based on value streaming. Value streaming involves understanding â€Å"the value-adding and non-value-adding activities required to design, order, and provide a product or service from concept to launch, order to delivery, and raw materials to customers† (Jacobs Chase, 2011, p. 421). RM’s electric fan production system uses a push system for input from a number of specialized departments such as receiving, molding, trimming, and assembly. Implementing a pull system for its production process helps master the lean production principles through more efficient inventory management and shorter lead time by focusing on building what customers want, when they want it versus producing too many goods that sit in inventory or become obsolete (Turner, 2013). Sales Forecast Forecasting sales provides necessary information to determine inventory needs, production plans, and resource needs to create customer value. Sophisticated statistical analysis, cyclical and seasonal factors, and historical data are important factors in creating a sales forecast for RM. Forecasting Technique Forecasting techniques can be subdivided into two major groups: qualitative and quantitative. Qualitative techniques use subjective data that is difficult to represent numerically. It is based on the opinion and judgment of key persons, specialists in products and markets. Quantitative techniques involve numerical analysis of past data unbiased by personal opinions or judgment. This technique employs mathematical models to project future demand. Quantitative forecasting is subdivided into two major groups: time series techniques and causal techniques. RM forecasts future sales based on an average of the previous three years production with the idea that history repeats itself. A quantitative forecasting using the time series technique results in the forecast in table 1. This demand forecast provides information management needs to make decisions on production planning, inventory, and marketing activities. Electric Fan Production Planning Aggregate Production Plan RM’s electric fan aggregate production plan in Table 2 specifies the optimal combination of fan production rate, workforce level, and inventory on hand to minimize the total production-related costs over the planning horizon (Jacobs Chase, 2011). Because RM uses the level production planning strategy, inventory is a cost of business that RM accepts. RM will continue to employ a stable workforce at the cost of inventory. This results in level production of 96K units per month. Fluctuations in demand shown in Figure 3 are absorbed by inventory levels, order backlogs, and potentially lost business (Jacobs Chase, 2011). Figure 3 Riordan Manufacturing Electric Fan Demand and Production Master Production Schedule RM’s master production schedule in Table 3 is the time-phased plan specifying how many and when RM plans to build each electric fan model. Materials Requirements Plan Materials requirements planning (MRP) is essential to manufacturing organizations for calculating and maintaining optimum inventory levels to meet production requirements. Material requirements planning (MRP) is a computer-based inventory management system designed to assist production managers in scheduling and placing orders for dependent demand items. Dependent demand items are components of finished goods—such as raw materials, component parts, and subassemblies—for which the amount of inventory needed depends on the level of production of the final product (Reference for Business, 2nd ed., 2013). A proper MRP puts the organization in a proactive position rather than reactive. MRP assists in reducing inventory levels and component shortages and ensures the right materials are in the right place at the right time, which increases productivity. Other benefits include improved plant efficiency, reduced overtime, higher production quality, and less scrap and rework. RM uses MRP to optimize production based on forecasted sales. Table 4 provides a forecast of finished goods inventory based on the forecasted demand. With this data the  organization can forecast and plan for future production requirements and use materials requirement planning to coordinate accurately inventory, shipping, and production. Riordan Manufacturing uses a fixed order system or meeting its materials requirement needs. They procure the assembled motors for the fans from local manufacturers in quantities adequate to meet its order requirements. They also purchase the plants plastic polymer requirements from local suppliers. To assure consistent operations and quality control, Riordan manufacturing has a set of procedures developed for the management of receiving raw materials, tracking products during manufacturing, accounting for the finished goods inv entories. Conclusion The supply chain is an integral part of an organization’s manufacturing process. A successful supply chain is able manage production costs, increase efficiency and effectiveness, and control inventory flow while averting financial impacts from unexpected supply chain disruptions. Last, an effective supply chain is easily integrated into a business’s production planning, scheduling, and forecasting strategies to achieve maximum results. Reference Handfield, R. (2012). Supplier Development Strategies and Outcomes. Retrieved from http://scm.ncsu.edu/scm-articles/article/supplier-development-strategies-and-outcomes Jacobs, F. R., Chase, R. B. (2011). Operations and Supply Chain Management (13th ed.). New York, NY: McGraw-Hill Irwin. Reference for Business, Encyclopedia of Business, 2nd ed. (2013). Materials Requirement Planning. Retrieved from http://www.referenceforbusiness.com/small/Mail-Op/Material-Requirements-Planning-MRP.html Turner, C. (2013). Pull System. Retrieved from http://leanmanufacturingcoach.com/pullsystem.htm

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

Herbert Spencer Essay -- essays research papers

Herbert Spencer The most extreme reflection of nineteenth-century individualism is to be found in the encyclopedic system of Herbert Spencer (1820-1903). Both his paternal and maternal ancestors were of a long English and French nonconformists, dissenters and rebels, and Spencer traces in his "Autobiography" his "conspicuous disregard" of political, religious, and social authority to the tradition of independence and dissent so long cherished by his family. Spencer’s education was informal, unconventional, and highly deficient in the more traditional studies of literature and history. His father encouraged his interest in the science and tecnology, and Spencer became an engineer. However, he practiced his profession for a few years, because he became increasingly interested in political economy, sociology, biology, and philosophy. He was a subeditor of The economist from 1848 to 1853, and then ventured into a full-time career as a free-lance author. As early as 1842 Spencer contributed to the Nonconformist a series of letters called The Proper Sphere of Government, his first major publication. It contains his political philosophy of extreme individualism and Laissez Faire, which was not much modified in his writings in the following sixty years. Spencer expresses in The Proper Sphere of Government his belief that "everything in nature has its laws," organic as well as inorganic matter. Man is subject to laws bot in his physical and spiritual essence, and "as with man individually, so with man socially." Concerning the evils of society, Spencer postulates a "self-adjusting principle" under which evils rectify themselves, provided that no one interferes with the inherent law of society. In discussing the functions of the state, Spencer is concerned with what the state should not do, rather than what it should do. Maintenance of order and administration of justice are the only two proper realms of government activity, and their purpose is "simply to defend the natural rights of man to protect person and property." The state has no business to promote religion, regulate trade and commerce, encourage colonization, aid the poor, or enforce sanitary laws. Spencer went even so far as to deny the state the right to wage war; but as he says in his Autobiogra... ...yond the ethical sanction bestowed on it by the free consent of the citizens: " The function of Liberalism in the past was that of putting a limit to the powers of the king. The functions of true Liberalism in the future will be that of putting a limit to the powers of parliaments." Spencer’s political ideas hardly changed between 1842, when he published his Proper Sphere of Government, and 1903, the year of his death. The constancy of his political thought in the face of rapidly changing social and economic scene explains why the same ideas that were the last word in radical individualism in the eighteen-forties had become the orthodox conservatism by 1900. And Spencer’s appeal to the English Liberals to return to their original individualism remained unheard, but he correctly foresaw that Conservatives would become the defenders of economic individualism. Spencer failed to see that the issue of the state intervention in the economy was essentially one of means and not of objectives, and that Laissez Faire could be progressive, dynamic, and revolutionary at one time –early 19 century-, and conservative, stagnant, and sterile at another time – late 19 century-.

Willa Cathers Paul‟s Case: A Study in Temperament Essay examples -- P

Willa Cather‟s â€Å"Paul‟s Case: A Study in Temperament† (1905) invites the reader to wonder, â€Å"What really is Paul‟s case?† Cather provides us with ample clues and descriptions of Paul‟s temperament with remarkable detail and insight into the human psyche considering that she had no formal background in psychology and that she was writing when Sigmund Freud was just beginning to publish his theories and was therefore writing by intuitive observation rather than by using a scientific approach. Because â€Å"Paul‟s Case† is written much like a descriptive analysis or case study in a patient‟s temperament, the reader is left with several details about Paul that are mysterious and psychiatrically and medically unexplained. The lack of a diagnosis for Paul has led many critics to develop their own diagnosis – some say Paul is a stereotypical homosexual, has Asperger‟s Syndrome or Autism, or that he has a combinati on of depression and anxiety. In my opinion, however, the most likely diagnosis for Paul is that he suffers from Narcissistic Personality Disorder. According to the DSM-IV, people with Narcissistic Personality Disorder are â€Å"preoccupied with fantasies of unlimited success, power, brilliance, beauty, or ideal love† (Criterion 2) and believe that they are â€Å"„special‟ and unique and can only be understood by, or should be associated with, other special or high-status people† (Criterion 3). Paul‟s clothing gives us our first clue to his narcissistic attitudes about himself; in Cather‟s description of Paul‟s dress, it is apparent that Paul is attempting to rise above his lower-class status by mimicking the upper class‟ appearance. The collar of Paul‟s overcoat is velvet, and â€Å"there was something of the dandy about him, and he wore an... ...her was writing about a social disorder that had not yet been identified or studied. Despite the lack of knowledge about Narcissistic Personality Disorder when Cather wrote this short story, she provides readers with plenty of details to diagnose the boy themselves. Narcissism is the only diagnosis that can explain all of Paul‟s attitudes and behaviors, and that is why it is the disorder that he must be suffering from. Works Cited Diagnostic and Statistical Manual of Mental Disorders: DSM-IV. Arlington, VA.: American Psychiatric Association, 2007. Print. Larry Rubin. "The Homosexual Motif in Willa Cather's "Paul's Case"" Studies in Short Fiction (1975): 127-31. Print. Perkins, Barbara, Robyn Warhol-Down, and George B. Perkins. "Paul's Case: A Study in Temperament." Women's Work: an Anthology of American Literature. New York: McGrawHill, 1994. Print.

Prevention of Child Abuse Through Education and Intervention :: Child Abuse Domestic Violence

Most questions have answers and sometimes explanations, but there have been many answers to the question of why people abuse children. The trauma of a child being abused can be described in various ways. Child abuse is the mistreatment or maltreatment of a child whether it is mental, physical, emotional, sexual, verbal, or psychological abuse. Child abuse is a traumatic experience. Child abuse is often synonymous with the term child maltreatment or the term of child abuse and neglect. It has been said that the trauma of being physical, mental, emotional, or sexual abuse as a child can effect an individual for the rest of his or her life. Such abuse can severely damage a victim's self-esteem. The effects of abuse are often pervasive in the mental, physical, and social nature. Suicide, violence, delinquency, drug and alcohol abuse, and other forms of criminality are also child abuse related. Those who believe child abuse is extremely prevalent push for more aggressive child protection system that would allow charges to be investigated and prosecuted more efficiently. The increasing involvement has encouraged many people to be concern with awareness and understanding. One of the major causes of a child being abused is, when he or she is in an unstable family. Unstable families, characterized by frequent changes of partnership, are replacing stable marriages. For a mother, this result is a greater stress and isolation from the child. Frequent family changes also result in frequent role changes for adults in the household, leading to more confusion and more stress for the entire family. In the two part families, mainly the stepfamilies, great deals of conflicts are presented. Of these parents, about 71 percent fought regularly about the children, 81 percent had a conflict over the use of alcohol in the home. Many of the females received very little poise and positive feedback from parents in the home. The abusing family lives in a manner that separates the bearing and raising of children from traditional marriage. This undermines the well being of children. For every one- hundred children born in the United States, twelve entered broken families, either by being born out of wedlock or through their parents' obtaining a divorce. In such circumstances children are most likely to suffer abuse and neglect, and new subcultures of abuse. Origins of religiously justified child abuse may seem hard to believe, but it occurs very frequently. Medical neglect dictated by religious beliefs is another route through which children become victims of religious ideology.

Porters 5 force analysis of Fast food industry Essay

Porter generic strategies this is a strategy on the dimensions of the strategic scope meaning the market penetration and strategic strength referring to the company. For porter an industry is impacted by five forces. (Porter, 1985)   This study is going to examine the aviation industry, which is amongst the biggest and competitive industry and highly growing Rivalry In a convectional economic setup, competition among rival companies reduces profits of the companies to nil. However, competition can not be perfect and companies are so sophisticated to counter competition by gaining competitive advantage over their rivals. Competition varies depending on the different industries. In the aviation industry the competition is high as there are many companies offering the same services. In pursing the competitive advantage in the industry, the aviation industry can continue to improve its services by introducing new products. At the same time the industry can innovate new ways of services, and improved its general operations. The aviation industry is very competitive and companies in the industry need to merge to reduce competition while gaining competitive advantage. As it is now several companies has collapsed due to high competition in the industry. (Porter, 1985) Threat of substitutes Substitutes in an industry according to Porter (1985) are products from other industries. A threat of a substitute will occur when the demand of the product is affected by changing of price of a substitute product. The price elasticity of a product is directly affected by the availability of substitutes. Since availability of substitutes will make the demand of a product to be more elastic.   In The case of the aviation industry, the industry is getting threats of substitute from the other transportation industry such as road, water and rail transportation networks. Though, aviation industry offers the fastest traveling services, security risks and high air fares have made its customers to opt of these other substitutes. According to Aaker (1984) the industry   Ã‚  can wade off fear of substitutes, by building strong and unique services, having good customer orientation and creating attractive marketing strategies to attract more customers and retain existing ones. Buyer power This is the impact that buyers have on a specific industry. Generally if there is a strong buyer power, the relation between the industry and the buyer is termed as â€Å"monopsony† such a condition happens when there is one buyer and many suppliers. On the other hand buyers are weak when they are many or different segments  Ã‚   and there is no specific buyer who has particular influence on the price of the product. Aviation industry has a weak buyers, the industry can   have take advantage of this by setting prices of its services   customer friendly and offering a high product-mix on the market to satisfy the demand of various customer segments. (Porter, 1985) Supplier power Porter, (1980) states that, each industry needs raw material, components and labor and other provisions. This need creates supplier-buyer relationships between the companies which provide the raw material and the industry. In cases where suppliers are powerful, the can impact the industry through selling of the raw material highly. However, sometimes suppliers are weak, this happens when there are many suppliers for the same product or if the purchasers are many. In the aviation industry, suppliers are many and the industry is not impacted by the suppliers. Aaker (1984) observes that, the industry can use economic of scale to source for better deals to ensure that it gets the best quality of raw material at the best prices. Barriers to entry Apart from rivals posing threat to existing companies, new entries in the industry also pose a threat the existing companies and increases competition in the industry. In practice any company should be able to enter and leave the market. Nevertheless, aviation industry has features that protect high profits of the companies in that industry and restrain additional competitors from entering the industry. Aviation industry has many regulations and licenses both national and international which an   new has to adhere to before entering the industry, this has restricted some potential new comers who can not adhere to this requirements. (Porter, 1980) Conclusion Industry analysis in important in improving   and ensuring the success of a company, in industry analysis there are several tools that are used to analysis the performance of a an industry. Porter’s five forces is one of the tools that are used in industry analysis, to provide vital information concerning the performance of the industry in relation to the five forces which are Rivalry, Threat of substitutes, Buyer power, Supplier power and Barriers to entry.

Hisotry Exam 1

1. Karl Marx predicted that a collectivizedicic revolution could nevertheless be quick-witted in the about advanced with child(p)istic countries with a tumescent proportion of pulverisation tempters the proletariat (England, Germany, the U. S. or France). However , strange to his scientific prediction, the socialist revolution succeeded in the virtually(prenominal) secondwards farming(prenominal) land the Russian Empire. dissolving agent Karl Marx Stated that socialist revolution could just be prosperous in the about advanced capitalistic countries instead of the c have back agrarian countries.It is predicted wrongly to me because for socialist economy to work you requirement to eradicate a certain metre of the population and for that to work you have to subvert the heart and soul course of study because these quite a little lead fight hardest to preserve their property and because the most advanced capitalist countries have the magnanimousgest p osition correctes the trunk would never be fit to work because of the wide berth of the middle course of instruction.Why this worked in the the most backwards agrarian countries standardized the Russian empire is because of the sideline causes Because the Tsarist regimen pre-WW1 oppressed the set about syllabuses there became much and more(prenominal) than poverty among the move classes and the campestral agrarian peasants what do inhabit for more strikes and strikes with the goal of securing self-possession of the land they worked on, chip the incredibly industrialization that Russia was going by dint of followed that the urban sphere of influences where contractting overcrowded and the population had to have it forth downstairs dire and un brawny living(a) standards resulted in however more strikes a year and that kept building up until the revolution. When World cont mop up 1 stony-broke out the chaos got even worsened and because the armame nt Conscriptions took dexterous workers and brought them into the array whereby these where replaced by unskil conduct peasants what had an have-to doe with on the productivity, And because of execrable railroad conditions the urban centers certain pile paucitys what resulted into mass abandonment of the urban centers in search for food.Because of this the issue of good to the army for the war confinement began to dwindle and the army haveed to suffer from wishing of equipment and protection from the elements what led to the army nauseateing a foolst the tzar to. The conclusion, Because the tsar mis apply his power to oppress the deject classes, and the poor conditions of the functional class in urban bailiwicks gave room for the sentiment of change, motley to fittingity, Change for more right to the lower classes and an opening to an political theory of Socialism what gave them that option, And because of discouragement for that Change, that humor stack wher e ignorant to put through the consequences to what It could lead to. 2.The unfermented Economic constitution (NEP) introduced in 1922 rescue the young Soviet Union from the frugal collapse and the Bolshevik brass from existence ousted. In violate of its success, in the end of 1920s NEP was dismantled, which caused a new shiver of economic hardships and strange terror. What made the Soviet government under Stalins leadership reverse this successful economic insurance and resort to such(prenominal) drastic mea genuines in the process? vie your point Lenin recognize that war communism had failed and that he had to choose a opposite approach to gain the trust of the stack again, he therefor chose NEP ( The new economic policy ) he had to choose this governing body because the wad started to repel against the communist system and he was affright that he would lose run into.NEP was externalisened from the set-back as a amidst quantity for Lenin as he says NEP is a strategic retreat and a defeat that would be made up once the rural was economic exclusivelyy healthy He gave back the free mart system to the Russian people and this created the kulaks class the middle class they whiz the major(ip) component for the unthinkable increase of the Russian parsimoniousness with roughly impressive benchmarks, By 1925 agricultural drudgery was at the same level as pre-war level, by 1923 cloistered trade was responsible for(p) for about 90 % of foods and goods and by 1924 industrial production remembered to the 1913 level. Lenin alike started to change his opposites from not only the nepmen just also the kulaks because completely big capital possessed the qualities that were expedient to progress its tycoon to organize on a full-size scale, its tendency to plan its sense of discipline. therefor the kulaks and nepmen remained object of resentment, envy and suspicion. Even politically the NEP system was bullyly feared because they c onsidered it a return of Capitalism so Stalin came up with collectivization after he thought that the deliverance was fully adult enough, he destroy and imprisoned most all of the Kulaks class he portray them as enemies of the articulate and used their labour as knuckle down proletariat, The areas that revolted against this had to pay for it, Stalin tripled the quotas leaving famine in the areas Ukraine, gray Russia and north Caucuses the people started to starve, Stalin called this war by starvation it was to disrupt the resistance against Collectivism.Collectivism was used to support the wide industrialization by feeding the exceedingly big manpower that would give the soviets a massive novel military establishment, the serious industry grew by 400 % qualification it into an industrial big shot, To support the industrialization Stalin created the largest slave force ever seen in mankind. Conclusion at that place was an idea that drove men like Stalin to horrific workings like these and that idea was Communism where everyone was equal and everyone served the great nation, everything that came between these men and their ideas where exterminate like the Nepmen in 1918 and the Kulaks in 1929 because they were a threat to the great idea because they support Capitalism hardly why exterminate them?They supported the economy made sure the people whir happy by selling them goods and services. It was all because the threat that the government could not control their power and that they could revolt against the system if they became to economically powerful. So the scoop out way was to exterminate them and give away their land so they would not be a threat anymore and the people would be happy because they would all nominate a gash of land. Another reason why Stalin chose to get rid of NEP and start collectivism was that he could use arrested kulaks as his slave labor force to reenforce the industrialization issue of soviet wedlock because a s he said it is cheap, substitutes elevator car and the most puckish discipline could be used.Hisotry Exam 11. Karl Marx predicted that a socialist revolution could only be successful in the most advanced capitalist countries with a large proportion of factory workers the proletariat (England, Germany, the U. S. or France). However , Contrary to his scientific prediction, the socialist revolution succeeded in the most backwards agrarian country the Russian Empire. Answer Karl Marx Stated that socialist revolution could only be successful in the most advanced capitalist countries instead of the most backwards agrarian countries.It is predicted wrongly to me because for socialism to work you need to exterminate a certain amount of the population and for that to work you have to exterminate the middle class because these people will fight hardest to keep their property and because the most advanced capitalist countries have the biggest Middle classes the system would never be abl e to work because of the vast power of the middle class.Why this worked in the the most backwards agrarian countries like the Russian empire is because of the following reasons Because the Tsarist regime pre-WW1 oppressed the lower classes there became more and more poverty among the lower classes and the rural agrarian peasants what made room for more strikes and strikes with the goal of securing ownership of the land they worked on, Second the incredibly industrialization that Russia was going through followed that the urban areas where getting overcrowded and the population had to live under horrible and unhealthy living standards resulted in even more strikes a year and that kept building up until the revolution. When World War 1 broke out the chaos got even worse and because the army Conscriptions took skilled workers and brought them into the army whereby these where replaced by unskilled peasants what had an impact on the productivity, And because of poor railroad conditions the citys developed mass famines what resulted into mass abandonment of the citys in search for food.Because of this the supply of good to the army for the war effort began to dwindle and the army started to suffer from lack of equipment and protection from the elements what led to the army unsavory against the tsar to. The conclusion, Because the tsar misused his power to oppress the lower classes, and the poor conditions of the working class in urban areas gave room for the idea of change, Change to equality, Change for more right to the lower classes and an opening to an ideology of Socialism what gave them that option, And because of desperation for that Change, that idea people where ignorant to see the consequences to what It could lead to. 2.The New Economic Policy (NEP) introduced in 1922 saved the young Soviet Union from the economic collapse and the Bolshevik government from being ousted. In spite of its success, in the end of 1920s NEP was dismantled, which caused a new wave of economic hardships and unprecedented terror. What made the Soviet government under Stalins leadership reverse this successful economic policy and resort to such drastic measures in the process? Argue your point Lenin realized that war communism had failed and that he had to choose a different approach to gain the trust of the people again, he therefor chose NEP ( The new economic policy ) he had to choose this system because the people started to revolt against the communist system and he was scared that he would lose control.NEP was planned from the beginning as a between step for Lenin as he says NEP is a strategic retreat and a defeat that would be made up once the country was economically healthy He gave back the free market system to the Russian people and this created the kulaks class the middle class they whir the major component for the incredible increase of the Russian economy with some impressive benchmarks, By 1925 agricultural production was at the same level a s pre-war level, by 1923 private trade was responsible for about 90 % of foods and goods and by 1924 industrial production returned to the 1913 level. Lenin also started to change his enemys from not only the nepmen but also the kulaks because Only big capital possessed the qualities that were useful to progress its ability to organize on a large scale, its tendency to plan its sense of discipline. Therefor the kulaks and nepmen remained object of resentment, envy and suspicion. Even politically the NEP system was greatly feared because they considered it a return of Capitalism so Stalin came up with Collectivization after he thought that the economy was fully grown enough, he exterminated and imprisoned almost all of the Kulaks class he portrayed them as enemies of the state and used their labor as slave labor, The areas that revolted against this had to pay for it, Stalin tripled the quotas leaving famine in the areas Ukraine, southern Russia and north Caucuses the people starte d to starve, Stalin called this war by starvation it was to break the resistance against Collectivism.Collectivism was used to support the massive industrialization by feeding the extremely big workforce that would give the soviets a massive modern military establishment, the heavy industry grew by 400 % making it into an industrial big shot, To support the industrialization Stalin created the largest slave labor ever seen in mankind. Conclusion There was an idea that drove men like Stalin to horrific deeds like these and that idea was Communism where everyone was equal and everyone served the great nation, everything that came between these men and their ideas where exterminated like the Nepmen in 1918 and the Kulaks in 1929 because they were a threat to the great idea because they supported Capitalism but why exterminate them?They supported the economy made sure the people whir happy by selling them goods and services. It was all because the threat that the government could not co ntrol their power and that they could revolt against the system if they became to economically powerful. So the best way was to exterminate them and give away their land so they would not be a threat anymore and the people would be happy because they would all get a piece of land. Another reason why Stalin chose to get rid of NEP and start collectivism was that he could use arrested kulaks as his slave labor force to reinforce the industrialization growth of soviet union because as he said it is cheap, substitutes machine and the most severe discipline could be used.