Information System Market

Data System Market To be effective in todays serious commercial center, associations need access to a business data framework that produce precise and focused on data about clients, markets and contenders. Data framework is a blend of individuals, equipment, programming, specialized gadgets, systems and information assets that forms information and data for a particular reason. The framework needs contributions from clients to process it utilizing innovation gadgets, for example, PCs to produces yield that will be sent to another client or other framework by means of a system and gets an input strategy that controls the activity. Data framework helps association forms and works its day by day works all the more precisely and without any problem. Most by far of data framework are created for and utilized by individuals in useful zones To create data framework that tends to the requirements of the association, data framework the executives experts must process a strong blend of business and specialized i nformation. Framework Theory: A framework is a composed assortment of subsystems that are exceptionally incorporated to achieve a general objective. The framework has different sources of info, which experience certain procedures to deliver certain yields which together achieve the general wanted objective for the framework, Clark (1994). Frameworks go from easy to complex. Complex frameworks are contained various subsystems that are orchestrated in progressions and coordinated to achieve the general objective of the framework. Every subsystem has its own limits of sorts and incorporates different sources of info, procedures, yields and results equipped to achieve a general objective for the subsystem. Complex frameworks as a rule communicate with their surroundings and are along these lines open frameworks. An advanced framework persistently trade input among its different parts to guarantee that they remain firmly adjusted and concentrated on accomplishing the objective of the framework. On the off chance that any of the parts or exercises in the framework appears to be debilitated or skewed, the framework causes fundamental changes in accordance with additional to successfully accomplish its objectives. Framework hypothesis assists directors with survey the associations from a more extensive point of view that incorporate structures, examples and occasions as opposed to simply the occasions themselves. This is what is known as framework suspecting which is utilized as an instrument for framework investigation. In vogue Garments Ltd (TGL) is an unpredictable arrangement of related subsystems, for example, Accounting, Marketing, HRM, Design, Sales, Purchase and Warehousing, Manufacturing, coordinations and Dispatch that work cooperatively to achieve the associations objective which is assembling and selling different kinds of male and female articles of clothing. TGL is an open framework that takes in assets and data from its condition, forms them in various ways and returns a scope of items to people and frameworks in its condition. It is profoundly subject to its condition for endurance. TGL framework attributes: Information: TGL take in money related assets chiefly from selling its items. Another indispensable type of contribution for TGL framework is data, for example, statistical surveying information, political, business and clients needs and desires. Purchasing items from texture provider can be considered as a significant information. Procedure or throughput: In this association, the subsystems have particular capacities and their works incorporate a few procedures that are both unmistakable and reliant. For instance, the buy office and distribution center get contribution to the type of texture, through individual exertion and gathering works; they transform the texture into lovely articles of clothing. The promoting office utilizes research information to make successful ad with the purpose to produce income. Another significant kind of hierarchical throughput is crafted by organizing individual and subsystems exertion toward the objective of delivering yield. This work might be done through proper procedures, for example, staff gatherings, arranging and dynamic, correspondence between the divisions, examining and cooperating. Yield: The most evident yield of TGL association is assembling and selling female and male pieces of clothing. Another yield is ad of TGLs items in the market. Presenting changes in the association dependent available needs is another significant yield. Condition: According to open framework hypothesis, TGL interfaces with its condition in an intricate arrangement of interrelated circles, for example, people, expanded utilization of data framework by all business associations, change in clients needs and requests, change in business political guidelines and approaches, contenders, providers , contact with neighborhood, national and worldwide retailers and entire dealers and development of the business. Their prosperity relies upon how well their qualities and conduct line up with their condition. Input: Completing the cycle, TGL gets criticism from its condition about its item and administrations in the types of offer figures, business surveys, development of business, increment in number of representatives and showcasing search. Singular subsystems may likewise get input from their prompt surroundings inside the association. This data fills in as new info and turns out to be a piece of another cycle and conceivably shapes future activities. Objective: TGLs principle objective is to create the top quality pieces of clothing for male and female that addresses their issues and desire and has a very notable notoriety in the market. In every framework, the data stream between the framework and its subsystems ought to be clear and straightforward so as to play out its day by day work. There is constantly interrelated correspondences and mix between all subsystems in the association, Brynjolfssn Mendelson (1993). Directors can't take a gander at every division independently. They ought to perceive the different pieces of the association and specifically, the interrelations of the parts. For example, the coordination of the focal office with different divisions, correspondence between buying office and warehousing office, joining between buying office and assembling office, coordination between bookkeeping office and buying office, etc. This coordination happens likewise between the areas of every division. In this manner, we can see that the contributions of one office can be a yield for another division and the other way around. PC Networking: It is the act of connecting at least two processing gadgets together to share information. Systems are worked with a blend of PC equipment and PC programming. Systems administration empowers individuals inside your business to work with one another and with others in different areas and different organizations. It empowers contact in totally new manners and completely new levels over the workplaces and right the world over. PC systems permit the clients to get to remote projects and remote database both of a similar association or from different undertakings. It gives correspondence prospects quicker than different offices. Close to these reasons, PC systems diminish costs by sharing hard and programming assets. It additionally has high dependability by having different wellspring of gracefully and having more noteworthy adaptability in view of probability to interface gadgets from different sellers. Due to the significance of this innovation, choices of procurement, structure and ac tivity of PC systems can't be left to specialized staff. The executives also has a basic requirement for understanding the innovation of PC arrange. Great PC organize forestalls abandons in the framework and framework down constantly, is secure and forestalls programmers. PC systems fall into two primary sorts: customer/server systems and shared systems. A customer/server systems utilize at least one committed server to share the documents, printers and applications. Distributed systems permit any client to impart documents to some other client and doesnt require a focal devoted server. The most well-known systems are Local Area Networks (LAN), Wide Area Networks (WAN) and Internet. Since TGL is a developing association, it is in incredible requirement for these systems to accomplish its objectives. TGL needs the two LANs and WANs. LAN interfaces offices in a similar region together to share documents, deal with ventures, send moment back rubs and email rubs all the while. WANs interface numerous LANs together, as a rule over huge separation. To systems everybody together, servers, switch, center switch, switches, fire divider and PCs are required. The most appropriate structure for TGL is customer/server organize. The framework will be utilized by programming language associated information base. This is simpler to execute information, progressively secure, proficient, tedious and well disposed use for end clients. The program must be custom framework so it tends to be changed dependent on changes in condition of TGL and can be created when fundamental. The framework and information base in the server will be shared among customers and administrator. Microsoft windows 2003 will be utilized for the server and Vista or XP for the customer. .net programming language gave SQL server 2005 is required. In the wake of introducing the framework, make organize represents the clients (names, passwords). Passwords will be spared in information base. Clients ought to be in information base to utilize the framework. For security reason, sign in shows up each time the client open the framework. The menu contains every offices and it is amicable use. Make territories on shared plate drives for clients to share information records and projects. Every office has its own information base and there is association between every office information base utilizing information base connection. Clients can include, erase and make search as indicated by the associations strategy while heads approach everything in the framework and can play out all the related capacities. Topology alludes to the manner by which the system of the PCs is associated. Every topology is fit to explicit assignment and has its own points of interest and disservices. The decision of topology is reliant u

Visual Literacy And The Arts In Essay Example For Students

Visual Literacy And The Arts In Essay Understudies secure the important abilities to comprehend the significance in writings and have the option to deliver their wan puissant composition too. Contentions concerning proficiency are focused only on composed content and this is the main meaning of education where most are presented to. Be that as it may, we live and work in an outwardly situated society in which being outwardly proficient stays incidental to the standard meaning of an informed individual. Our present culture is one in which we are exposed day by day to pictures in each structure, and over-soaked with pictorial publicizing, both useful and misdirecting, The significance of visual proficiency as a significant part of basic pivoting in present occasions turns out to be clear in the class of such productive yield. It has been generally positioned in the domain of expressive arts, educated as a segment of workmanship and, explicitly, structure. The famous method of thought is that one either has some imaginative ability that incorporates visual education or doesn't, yet it is somewhat an expertise that can be instructed, much like perusing. Visual proficiency ought to be an indispensable piece of a cutting edge training and it ought to be integral to the contemporary meaning of education. It is evaluated that practically 50% of the information we procure is through regular methods, highlighting its pertinence past conventional workmanship instruction (Karakul When spending cuts become vital, schools frequently mark expressions programs as the first to be cut. They view training for the humanities as a lavishness that isn't so significant even cash is rare, yet monetary imperative isn't the main danger. In our present instruction framework, school educational programs are structured around state commanded tests. It is no big surprise then that time committed to expressions training and visual proficiency is frequently observed as time taken from progressively significant examinations, explicitly those that states test for. With exacting cutoff points on schedule and cash, visual proficiency and instruction for human expressions has become an extravagance that schools can't or won't bear. The possibility that expressions training is just a paltriness isnt new. Booker T. Washington contended that just once the African. American people group had started to accomplish a specific success should human expressions be added to their instruction (Washington 17). By the by, the idea that visual proficiency is inessential to a powerful training overlooks the dominance of workmanship, visual correspondence and the need of visual education. The most punctual known works of art and drawings are approximately 14,000 years of age. Success, no doubt, isn't a precondition for a culture to rich visual correspondence. Instead of supporting visual proficiency and expressions instruction, however, the universality of human expressions and visual structures can as a sensible contention against it. In the event that individuals are making workmanship paying little heed to their training and monetary height, at that point for what reason should schools commit time and cash instructing it? Why not simply let craftsmanship, structure, and its comprehension occur as it will? We are encircled day by day by pictures both educational and tasteful in countless structures, subsequently visual proficiency will come all alone, maybe through experience or just possibility. On the off chance that this is viewed as a sound contention against showing workmanship, at that point it is similarly sensible to contend against instructing language. Children can become familiar with a language essentially by growing up around individuals that talk it easily. In any case, no one has contended that we should let nature follow all the way through and drop the investigation Of English from our schools for setting aside cash. We can acknowledge how current instruction improves the ability to peruse, compose and talk successfully, yet schools don't give visual education a similar thought. Incredulity concerning the attainability of craftsmanship training is bound in the bogus activity that workmanship can't be instructed. .u783b3fe53a9b441043d217801e6bbaf9 , .u783b3fe53a9b441043d217801e6bbaf9 .postImageUrl , .u783b3fe53a9b441043d217801e6bbaf9 .focused content territory { min-tallness: 80px; position: relative; } .u783b3fe53a9b441043d217801e6bbaf9 , .u783b3fe53a9b441043d217801e6bbaf9:hover , .u783b3fe53a9b441043d217801e6bbaf9:visited , .u783b3fe53a9b441043d217801e6bbaf9:active { border:0!important; } .u783b3fe53a9b441043d217801e6bbaf9 .clearfix:after { content: ; show: table; clear: both; } .u783b3fe53a9b441043d217801e6bbaf9 { show: square; progress: foundation shading 250ms; webkit-change: foundation shading 250ms; width: 100%; haziness: 1; change: obscurity 250ms; webkit-progress: darkness 250ms; foundation shading: #95A5A6; } .u783b3fe53a9b441043d217801e6bbaf9:active , .u783b3fe53a9b441043d217801e6bbaf9:hover { murkiness: 1; progress: mistiness 250ms; webkit-change: haziness 250ms; foundation shading: #2C3E50; } .u783b3fe53a9b441043d217801e6bbaf9 .focused content region { width: 100%; position: rela tive; } .u783b3fe53a9b441043d217801e6bbaf9 .ctaText { outskirt base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: intense; edge: 0; cushioning: 0; content beautification: underline; } .u783b3fe53a9b441043d217801e6bbaf9 .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .u783b3fe53a9b441043d217801e6bbaf9 .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; fringe: none; outskirt range: 3px; box-shadow: none; text dimension: 14px; textual style weight: striking; line-stature: 26px; moz-outskirt sweep: 3px; content adjust: focus; content embellishment: none; content shadow: none; width: 80px; min-tallness: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/straightforward arrow.png)no-rehash; position: total; right: 0; top: 0; } .u783b3fe53a9b441043d217801e6bbaf9:hover .ctaButton { foundation shading: #34495E!import ant; } .u783b3fe53a9b441043d217801e6bbaf9 .focused content { show: table; tallness: 80px; cushioning left: 18px; top: 0; } .u783b3fe53a9b441043d217801e6bbaf9-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .u783b3fe53a9b441043d217801e6bbaf9:after { content: ; show: square; clear: both; } READ: Erich Fromm and Shirley Jackson have both composed superb genuine life influencing articles and ought to be granted for themTalent is a blessing, something that various individuals are just horn with, and workmanship results from motivation. Matching with these thoughts is the idea that workmanship thankfulness is altogether abstract, a matter of anyway craftsmanship causes the watcher to feel. On the off chance that these generalizations were valid, instruction couldn't do a lot of tort the improvement to imaginative individuals or their crowd. Nor would it be able to show youthful personalities how to co mprehend the visual data they are exposed to on a close to consistent premise. The misinterpretation lies in the possibility that instruction comprises only in the exchange of data and closures there, Since workmanship isn't carefully propositional, it must not contain unquestionable realities or realities, and since most craftsmanship doesn't present any contentions, or if nothing else in an effectively conspicuous manner, it must not require avocation. Gems at that point have practically nothing, assuming any, tenable information to pass on. Interpreted as wellsprings of data, Mary Motherless composes, human expressions make a terrible display; as a methods for procuring nevi realities about the world or the spirit, they are in rivalry with science and with theory (8). While motivation positively figures in the formation of craftsmanship, the possibility that workmanship is totally a result Of motivation is baseless. Inside the visual expressions, understudies get familiar with the forces and constraints of the different media accessible, just as the impacts Of shading, light, shade, shape, and structure. Further, specialists advantage enormously from examining workmanship history. Regardless of whether innovative ability is a hereditary blessing, instruction can encourage and build up those inventive aptitudes and the degree of basic speculation expected to utilize those aptitudes adequately. Despite the way that the vast majority will never be craftsmen in the customary sense, and similarly ewe individuals will even be not kidding beginner specialists, we are all piece of a more noteworthy crowd. Crowds of the humanities don't comprise totally of social first class. They exemplify each and every individual who stares at the TV, goes out to see the films, peruses the news or utilizations the web. Without a doubt we are shelled with visual boosts constantly. Data illustrations are wherever we look, Visual education is justified, despite all the trouble for the wellbeing of its own, anyway it additionally gives a stage to understanding both of workmanship and different issues also. Through a training that incorporates visual education we can create points of view that permit us to bring up issues that, without them, e probably won't have. It is likewise critical to take note of that visual proficiency and expressions of the human experience in training can develop an interest for craftsmanship that is financially fundamental. Information from the National Endowment for the Arts Survey of Public Participation in the Arts shows proof of a constant decrease in the crowd (Karakas 27). Similarly as stressing is the consistent decay of youthful grown-up interest. As the creators of, Cultivating Demand for the Arts, Arts learning, Arts Engagement, and State Arts Policy proclaim, declining request prompts lost people in general and private advantages got from expressions of the human experience (27).

Health Benefits After Quitting Smoking for 3 Months

Health Benefits After Quitting Smoking for 3 Months Addiction Nicotine Use After You Quit Print Health Benefits to Expect in the First 3 Months After Quitting Smoking By Terry Martin facebook twitter Terry Martin quit smoking after 26 years and is now an advocate for those seeking freedom from nicotine addiction. Learn about our editorial policy Terry Martin Medically reviewed by Medically reviewed by Sanja Jelic, MD on January 19, 2020 Sanja Jelic, MD, is board-certified in sleep medicine, critical care medicine, pulmonary disease, and internal medicine.   Learn about our Medical Review Board Sanja Jelic, MD on January 19, 2020 Westend61 / Getty Images More in Addiction Nicotine Use After You Quit How to Quit Smoking Nicotine Withdrawal Smoking-Related Diseases The Inside of Cigarettes Alcohol Use Addictive Behaviors Drug Use Coping and Recovery The benefits of smoking cessation can usually be felt within days and continue to improve as key structures of the lungs and heart start to repair themselves.?? Although the results can vary from person to person, many of these changes will occur on something of a standard timeline. What to Expect in the First 3 Months After Quitting Smoking Here is what you can expect. Reduction in Blood Pressure and Heart Rate Tobacco contains nicotine and produces chemicals like carbon monoxide that speed up your heart rate and elevate your blood pressure. The same can occur if you vape with nicotine-based e-cigarette fluids. The effect is immediate the moment you inhale. Within the first 24 hours of quitting cigarettes, your heart rate, blood pressure, circulation will improve and the carbon monoxide levels in your lungs will return to a more normalized state by the end of the first day.?? After one to three months, your lung function may have already improved by as much as 30%.?? Improvement of all cardiovascular health measures can be expected in anyone who quits cigarettes, without exception. That said, what is normal can vary based on your underlying risk of hypertension and heart disease. Improvement in Smell and Taste With 48 hours of smoking, you will experience an improvement in smell and taste that will continue to increase in the weeks that follow.?? The loss of these sensations is a direct result of the effect cigarettes have on the taste buds and nerve receptors in the nose. Nicotine and other chemicals in cigarette smoke, paired with the heated air, can flatten the taste buds and reduce the vascularity that promotes nerve responses. The same vascular restriction in the nose will impair the sense of smell. By giving up cigarettes, you will begin to experience more flavors and aromas more profoundly. Reduction in Withdrawal Symptoms Nicotine withdrawal and cravings are the two things smokers fear most when quitting. Generally speaking, three days after you kick the habit, the nicotine in your system will have been completely depleted. With the absence of nicotine will inevitably come a cascade of withdrawal symptoms, including severe headaches, increased tension, cravings, irritability, insomnia, and fatigue. Many people deal with withdrawal by using nicotine replacement gums, patches, and e-cigarettes or with drugs such as Chantix  (varenicline). Cravings are often best dealt with by walking or exercising until the sensation passes. Within a month of quitting, receptors in your brain that have been sensitized to nicotine will start to return to normal. As your nervous system begins to learn how to function without nicotine; the worst of your physical symptoms will gradually subside over several weeks to a month on average. Following that, the focus will shift from nicotine replacement to learning how to decipher and reprogram the psychological urges to smoke. This includes using cigarettes to relieve stress, suppress your appetite, socialize, or end a good meal. Even when nicotine has been well cleared from your system, these psychological cravings can persist for months and be mistaken for withdrawal when they are, in fact, psychological habits we have been built over the course of years and even decades. Pay attention to the thoughts running through your mind when the cravings first emerge. They will help you identify the triggers for these urges, allowing you to find and implement strategies to counteract them. For example, if stress triggers a cigarette craving, explore mind-body therapies to reduce your stress. If smoking is part of a social habit, find healthier alternatives (walking or shopping) to socialize with friends. 10 Ways to Overcome Cigarette Cravings in 5 Minutes Improved Lung Function Improvements in lung function are dependent upon your lung health prior to quitting, but you will invariably experience improvement as measured by the forced expiratory volume in one second (FEV-1).?? Moreover, you will begin to have far less bronchial sensitivity  the longer you keep off the cigarettes. In fact, most people will find that theyll be able to do everyday tasks, like carrying groceries or climbing stairs, without getting winded. This is because tiny finger-like structures in the lung called cilia will start to regrow and normalize the filtration function of the trachea (windpipe) and lungs. Cilia help remove environmental pollutants and toxins that you breathe in. This assists your body in fighting off colds and other respiratory infections. Smoking literally flattens cilia, effectively paralyzing them and increasing the risk of infections and lung injury. However, the repopulation of cilia doesnt mean that symptoms will immediately disappear. In fact, it can lead to the development of a new cough in the months following cessation. While distressing, this symptom is perfectly normal. As the cilia start pushing toxins out of the airways, the accumulation can trigger coughing spasms as they are expelled from the lungs. In most cases, the coughing will start to subside. In cases of emphysema, the decline in lung function may not be halted but rather slowed, in some cases delaying the need for supplemental oxygen or more aggressive medical interventions. Increased  Blood Circulation Within one to three months of quitting, your blood circulation will improve considerably.?? Nicotine delivers a powerful vasoconstriction effect, causing the blood vessels in your body to literally narrow. This not only affects cardiovascular function but practically every other organ system in your body. Without the means to effectively deliver oxygen and nutrients or remove carbon dioxide and toxins from tissues, the function of our bodys organs cant help but suffer. With increased circulation comes improved skin quality, including a more rosy complexion and greater elasticity and moisture retention. Quitting cigarettes wont necessarily reverse all skin damage (like the development of spider veins in the face and legs), however, a marked improvement will usually be seen within a few months.?? In terms of the bigger picture, the risk of a heart attack will begin to drop within hours  of stubbing out your last cigarette. Heart disease is the number one cause of death in the United States and the number one killer of smokers. By stopping cigarettes and remaining smoke-free for a year, your risk of heart attack will literally be cut in half.?? A Word From Verywell It is important to know what to expect when embarking on a smoking cessation plan. This allows you to formulate the strategies needed to overcome the short-term symptoms. Moreover, it helps reduce the anxiety of wondering whats next. Oftentimes, it is the fear of the unknown that is worse than the actual process of withdrawal and recovery. Whatever approach you choose, dont go it alone. Prepare your friends and loved ones for what to expect so that they can be there to support you. Work with your doctor to find the best cessation tools in advance of starting, including therapy and support groups, rather than scrambling for solutions when symptoms appear. Today, many smoking cessation aids are provided free under the Affordable Care Act. Benefits can vary, so speak with your health provider to find out what is available for you. 10 Things You Shouldnt Do When Quitting Smoking

Persuasive Essay On Animal Poaching - 934 Words

Think of the last time you saw a tiger rug or an ivory figurine, even on television. This is a cause of illegal behavior that is called poaching. The United States is among the largest consumers of ivory, according to Jani Actman. Even though ivory is at an almost total ban in the United States people are still purchasing these accessories. In the advertisement the creator used transfer method to make the person seeing this advertisement more aware of what is happening, most people dont understand how big of a problem poaching and the black market for illegal animal accessories actually is. Poaching has been a problem for a very long time. Elephants, rhinos, and tigers are among the animals that are being impacted the most by poaching.†¦show more content†¦The cost of ivory is currently at $1,500 per pound so when a tusk can weigh up to 100 pounds this is a very profitable business for the poachers especially if they dont get caught. Although a lot of these things are being sought out they are being used for different reasons. Rhino horns in Vietnam are thought to be a aphrodisiac and even thought to cure cancer, even though this is proven to be wrong. But the biggest use of these things are decoration. A elephant trunk is used to make ivory figurines which it is hard to believe that they are killing endangered animals just for the purpose of making a figurine. By looking at this advertisement you can obviously tell that the creator is against poaching. He or she made it so it will alert more people about the problem with poaching. She made it so more people are aware and might even take an action against it. Another reason why the creator made the advertisement, is because it shows you what happens to the animals just to make a rug or coat. It makes it look like the people buying the accessories are just as bad as the Slate 3 people killing the animals since they are fueling the fire that makes the poaching business so profitable. The creator of this advertisement has created a very good and graphic advertisement explaining these past facts and points. He made it like this so it would catch more peoples attention like it did mine. With the heads cut off and allShow MoreRelatedPrevention Persuasive Essay : Cancer Prevention941 Words   |  4 PagesAllie Cormier 01/30/2015 Dr. Green Biology B Cancer Prevention Persuasive Essay Everyday, an abundance of people ask what they can do to prevent themselves from especially getting cancer. Cancer, very similar to the steps of mitosis, occurs when cells divide uncontrollably. It starts by how a cell or a group of cells doesn’t follow the body’s typical growth controls. Cancer is hard to detect in the early stages due to the fact that it produces very few symptoms. Many rumors go around about what

Analysis of the Continental Army, the Oneida People and...

Posterity chooses to view the American Revolution in a different light than many revolutionaries experienced it, for history is often mutable at the founding of a country. As revolutionary ideals blossomed, certain people were rejected from the pages of history. Many of them fought and bled for America, and one penned a history of his colony, but none were given historical shares of American independence. They were rejected from posterity’s heroic, romantic play of the American Revolution because their historical truths could not be cast—they created another play altogether. The following is an analysis of the Continental Army, the Oneida people and of Thomas Hutchinson— each was rejected from an idealist’s view of the American Revolution.†¦show more content†¦From Valley Forge onward, there was a split between the soldiers and the larger public. Even as the public or civilians contributed little, â€Å"they believed [their contributions] not to be necessary† . The soldiers, banding together as one, â€Å"began to take pride in surviving as an army despite the heedlessness of the public† . Civilians would eat cows and pigs, but soldiers were forced to eat raw flour . And as the Continental Army lived in squalor, used moldy bedpans, and left Lord-only-knows-what detritus behind them, the people began to dislike the military even more. The Continental Army needed funding, and the people chose to ignore it. It was a mutually antagonistic relationship. This clear discrepancy between what the public deemed necessary for the â€Å"unfortunate soldiers† and, on the other hand, what the soldiers needed to survive, rankled revolutionaries and led to a splintering of the public from the military. As the soldiers wondered how a revolutionary war was to be undertaken with only voluntary contributions, the public wondered whether the revolutionary war would create a dictatorship. The result of George Washington†™s plea with his officers in 1783 to stall rebellion in Newburgh represented a grand superseding of the public’s needs over those of the soldiers. He was Commander of the Continental Army and yet was â€Å"the central figure in overcoming the threat to defy congress† . In 1782 the nation stopped paying the soldiers, as it had promised, half-wagesShow MoreRelatedAmerican Revolution and Study Guide Essay example5377 Words   |  22 PagesT-chart to analyze the validity of democracy developing in colonial America Pocahontas Anne Hutchinson Benjamin Franklin Royal veto John Rolfe Roger Williams George Whitefield Lord Baltimore William Bradford John Peter Zenger Virtual representation Walter Raleigh John Winthrop Paxton boys James Oglethorpe Puritans Triangular trade First Continental Congress John Smith Separatists Molasses Act Sugar Act Francis Drake Pilgrims

North Korea at the Winter Olympics Free Essays

North Koreas ruler repeatedly exhibits repulsive violations of human rights. Just thinking that we participated in the 2018 winter Olympics with this country gives me the hebegeebes. Kim Jong Un, the ruler of this ruthless, repulsive, regime, shows little to know recognition of human rights. We will write a custom essay sample on North Korea at the Winter Olympics or any similar topic only for you Order Now I believe we have sullied the name of the United States by allowing North Koreas Participation. The Olympics are the international celebration of human excellence, Kim’s North Korea falls far from the definition of excellence. Excellence is the quality of being outstanding or extremely good. Kim is power hungry and will stop at nothing to make sure he stays in power, or example he felt that his 67-year-old uncle was a threat to his power, so he had him stripped down to his bear skin and thrown in a cage of 120 dogs that had been starved for five days. Kim is mentally INSANE!!!North Korea is a dictatorship, Kim decides everything, and nobody can go against his wishes without punishment. North Korea is known to many as todays worst persecutor of Christians. For example, anyone caught with any contact with a missionary can be killed or tortured. In north Korea Kim has established political prison camps where men women and children can be found, it does not matter whether the person is young or old. To ensure his regimes success Kim has made sure that no one can leave. He underpays workers and raises the price of airline tickets for a time it would cost one person $8,000 to leave North Korea. Kim, his father, and his grandfather were all self-proclaimed gods. North Koreas calendar starts at the birth of Kim’s grandfather instead of the birth of Christ. In North Korea in any way you turn it is not hard to find a statue of a previous ruler of a picture plastered across a wall. There is even a special place where you can visit the corpses of Kim’s father and grandfather, because the mentally deranged Kim has them embalmed is glass cases. if this is not mentally ill then I don’t know what is. We participated in the winter Olympics with these crazy people! Kim has also threatened to nuke us on multiple occasions. I conclude that if it were my decision I would not have let them participate in the winter Olympics. How to cite North Korea at the Winter Olympics, Papers

What led to the American Revolution free essay sample

Rebellion has been consistent throughout all times of history. It is seen in different cultures and can be for an assortment of reasons, some including political, economical, social, and religious. With rebellion comes revolution in that change is brought about when a mass of people rebel against a common opposition. In the later sasss, colonists had been under the rule of Britain for quite some time.After the French and Indian War, which was a brutal battle against the British colonies and New France, Britain had an enormous debt to pay off. The British Empire looked to the colonies to help pay off the money, UT colonists were not at all compliant with this. Nevertheless, Britain went ahead with their plans and enforced several acts that not only restricted the colonists in issues pertaining to their economy, but also created much dissatisfaction with life in the colonies.The constant shifts in British policies regarding economic policies and trade designed to benefit the British Empire, especially the Stamp Act, Townsend Act, and Tea Act, caused much discontent amongst colonists, thus sparking a sense of rebellion that led to the formation of unified, organized groups and ultimately the American Revolution. This happened because the colonist realized they needed to act together.Then a group of important men represented American interests and challenged British control. Then militias organized a vote to boycott British goods, thats when Britain realized they were serious. For these reasons these were the things that started The American Revolution. Not everybody may think that these were the reasons why The American Revolution, but The Boston Massacre, the taxes, and The Continental Congress were the main reasons why the American Revolution started.

Hamlet Tagic Hero or Insane Madman Essays - Characters In Hamlet

Hamlet: Tagic Hero or Insane Madman Professor Owens English 2410 11 April 2014 Hamlet: Tragic Hero or Insane Madman William Shakespeares Hamlet is a complicated and intriguing play. Hamlet has returned home to Denmark to mourn the death of his father, who he deeply admired. Upon his arrival he finds his people in celebration and revelry, because his uncle, who had assumed his fathers throne, had also married Hamlets mother. Frailty, thy name is woman!/ A little month, ere those shoes were old/ With which she followed my poor fathers body,/ Like Niobe, all tears:--why she, even she,,/ O God!......She married. O, most wicked speed, to post/ With such dexterity to incestuous sheets!/ It is not, nor it cannot come to good:/ But break, my heart, for I must hold my tongue (1.2.146-159)! Hamlet seemed to be acting accordingly with the situation. While everyone else celebrated, he gave way to mourning his late father. After the party has ended, Horatio, a friend of Hamlets takes me to see a ghost. Others have seen this apparition, some guards and Horatio himself have laid eyes upon it. The guards and Horatio take Hamlet to the platform where the ghost, was last sited. The ghost, who was a vision of his father, appeared to Hamlet and told him of his murder at the hands of his brother, Claudius. He asks Hamlet to spare the queen and leave her to heaven (1.5.86). He told Hamlet to kill Claudius and avenge his murder. This sets the stage for the Hamlets descent into madness, or did he really go mad? Hamlet had been away for some time at college where he was training in philosophy and other studies which would allow him to assume his fathers throne. He was training to be a statesman not a murderer. Hamlet is a very intelligent and reasonable person. He is torn as to what to do in this situation and given his background and his training, he sets about trying to prove Claudius is guilty, to assuage his c onscience. Two school buddies come to visit Hamlet at the king and queens request. They are long- time friends of Hamlet and have come to take him away before he causes any more trouble. Hamlet is astute to their ramblings as to why they are there. They question Hamlet as to his madness, to which Hamlet replies I am mad north-north-west: when the wind is southerly/ I know a hawk from a handsaw (2.2.145-146). After hearing of a troupe of players coming into town, Hamlet enlists the group to perform a play in which an old king is murdered at the hands of his brother. Ill have the players/ play something like the murder of my father/ before mine uncle: Ill observe his looks:The spirit that I have seen/ May be the devil; Hamlet is extra careful not judge Claudius too soon, so he enlists Horatio to observe Claudius from a different vantage point to assess the kings guilt. After the play is done and Horatio verifies the reaction that the king went according to plan, Hamlet goes in search of Claudius to take is his revenge. He finds Claudius in prayer. The only thing that was holding Hamlet back was the Claudius might go to heaven if he killed him while in prayer. Hamlet wants Claudius soul to suffer the consequences of his actions (3.3.74-97). One may ask why didnt Hamlet take that opportune moment to avenge his father and kill his murderer. He could have claimed insanity in his grief. Hamlet left Claudius there and went to find his mother and confront her. Needless to say, he was sick with grief and anger and needed her to hear him out. When he got to her room, she was afraid of him and called out for help. Hamlet saw the form behind the curtain, and assumed it was Claudius and proceeded to stab him. Hamlet showed no remorse because he felt that he was justified in killing the kings rat. The king then ordered Guildenstern and Rosencrantz to take Hamlet away to England where he had asked the King of England to behead him. Hamlet got wind of the news and his late fathers seal to

The Best Way to Document Your Brand Voice Guidelines (Free Template)

The Best Way to Document Your Brand Voice Guidelines (Free Template) As a young journalism major learning about the publishing industry, I was in awe of the well-oiled machines that were large magazines, where I wanted to write one day. How in the world could they combine hundreds, or even thousands, of different writers and voices- some veteran, some new to the team, some freelancers or temporary interns- into this one voice that was cohesive and justfit? Was it that everyone they hired just thought and talked the same way? That seemed unrealistic. No, as I got further into my writing career, I realized that the well-oiled processes of the publishing industry ran deeper than I’d thought, and they usually had a documented system for representing the publication’s voice. I’m talking about the holy editorial guidelines. Editorial Guidelines: A Writer’s Holy Grail These publications would have a guide or manual to writing as part of the organization, and they’d be so clear and details that professional writers could hop into and out of the team knowing exactly how to adapt their writing voice. Well, aside from a few internships in college, I never actually made it into that industry. Instead, I found the world of content marketing and fell in love. But one thing I’ve noticed? Brand editorial guidelines are often sorely lacking compared to publishers’, when they exist at all. Sure, we have rules and guidelines for our content to tell guest bloggers or our CEO to follow when contributing content. We know our â€Å"brand personality† and can explain it easily. But does your brand have that comprehensive guide that can essentially onboard any new content creators for you?  Something documented that ensures cohesiveness whether you’re content’s being created by the marketing team, the product team, the C-suite, freelancers, or guests? If not, don’t feel guilty. You’re definitely not alone in this! So today’s post will lay out how you can define and document voice guidelines that are as clear as the rest of your branding and can be used for any kind of brand content. Define and document your brand voice guidelines with this detailed guide + free template:Why Bother Documenting Brand Voice Guidelines? Let’s clear the air first: why isn’t it enough to just explain the overall voice and brand personality to any new content creators? Documenting processes  in general is important to managing any team and lays out what’s required for effective project management Putting the rules in writing ensures consistency from writer to writer, as opposed to explaining it separately and/or differently to each contributor. Going through this process can identify areas of your branding you might not have thought about in relation to your content. Having a formal document helps streamline training and onboarding new team members or contributors. It offers a quick reference for any existing writers who want to double check something, which will make editing easier. Now let’s get to it. Download Your Free Brand and Editorial Voice Guidelines Template If youre going to document style standards for your brands voice, youll need a template to do it right. Right? Grab this freebie from and follow along as you read this post. By the time youre done, youll have a complete set of documented standards ready to go.The Best Way to Document Your Brand Voice Guidelines (Free Template)Step 1: Audit Your Existing Brand When you already have an established brand identity in place, documenting your brand voice is more about finding what your brand should sound like based on existing qualities, than it is creating something from scratch. Since you’re not creating a whole new voice or brand personality, your official voice should be an extension of the rest of your brand. So the first step in developing your guidelines is to take stock of your current brand vibes in order to find ways to vocalize it. Some questions you might want to ask include: What Are Our Brand’s Top Values? What is supposed to be at the core of everything your company does? If your company has defined core values, a mission statement, or any other type of formal statement, all roads should lead back to it. Theses values or purpose should be represented in all aspect of the brand, and how you talk to your audience is a huge part of that. For example, Skype’s brand guidelines, or â€Å"brandbook,† starts off with a few important parts of their mission and values statement: (Image Source: Skype Brandbook) Recommended Listening: How to Develop Editorial Values That Improve Customer Success With Gregory Ciotti From Help Scout"] What’s the Voice in Our Top Content? If you have a lot of existing content, but it wasn’t created with a specific, strategic voice, you can perform a content audit  to identify your best and worst performing content. Then, specifically look at and analyze the voice and tone of each piece. Do your top pieces have similarities in terms of writing style, personality, or direction? Do your worst? This will help you figure out what kind of voice your existing audience responds to, so you can make sure you’re moving in a direction that aligns with both your brand and your audience. How Do Our Customers Describe Us? Again, you need to make sure your voice aligns with what your audience and customers already like about you. Your voice guidelines should â€Å"make official† what’s already working well with your brand communication. So another great step in developing your guidelines is to go out and ask your customers how they would describe your brand’s personality. Are you elite? Approachable? Respectful? Subdued? Silly? Motivational? You can send a survey at the time you’re first developing guidelines, adapting this ongoing process from Joanna Wiebe at Copy Hackers: Poll your new customers. Send a follow-up â€Å"thanks for choosing us† email within days of a purchase, and ask your customer to indicate – quite simply – which adjective (of a short list of options) best describes how they feel about your brand.* Developing brand voice guidelines? Start by asking these questions.Step 2: Define Core Personality After you’ve looked at the strongest parts of your brand, you need to agree on, â€Å"well, what does that sound like?† aka tying things together into a theme. I like to look at it as coming up with a â€Å"spokespersona.† Just as you’d create an ideal profile or persona  for your customers or readers, create one for the embodiment of your brand. Or, if you have some kind of mascot or spokesperson, base this off of them. Decide your persona’s mood and personality, how they describe things, and how they see themselves. For example, are you: Conversational with a pension for fun tangents, or short-spoken? One to focus on facts and statistics or more interested in stories and people? Daring and adventurous, or cautious and risk-averse? Take what you collected in step 1 and lump it into three main bullet points or adjectives that describe your brand. (Image Source: Percolate) For example, Percolate defined their core personality  with adjectives like â€Å"thoughtful, interesting, proud, bold, and human.† Recommended Reading: Spark Your User Persona to Life With These 9 Important Tools Step 3: Drill Down to Tone Now it’s time for something that’s muddied up a lot: taking the overall themes and voice, and specifying tones to use in certain scenarios. It’s easy for brands to define one, but not the other, or confuse them for the same thing. But think about it personally: your voice is your voice, but you take different tones depending on: Who you’re talking to: your grandma vs. your best friend What you’re talking about: telling a story vs. giving instructions How you feel: confused vs. clear, energized vs. â€Å"hangry† In their guide to social media voice, Buffer offers this definition: â€Å"Essentially, there is one voice for your brand and many tones that refine that voice. Voice is a mission statement. Tone is the application of that mission.† An analogy I like is looking at voice as content, and tone as context. Voice defines what you might say, tone refines how you might say it. For your own brand, think about how you would write an email about a new launch or important milestone compared to a customer support email. Not the same, right? So once you’ve defined your brand’s overall voice, imagine how that would play out in different scenarios and contexts that will come up in your content.

1990 Dial Soap Vintage Ad-Rough Daft Essay Example | Topics and Well Written Essays - 500 words

1990 Dial Soap Vintage Ad-Rough Daft - Essay Example This paper discusses the website of an advertising agency to find out what effects the company has employed in the website to make it attractive to the customer. The choice of colour gives the first impression of the website to the customer. The advertising agency has to employ a basic, but professional design such that the website will have a moral and attractive layout (Plummer et al, 2007). The colours must have a strong contrast. This website has employed proper mixture of colours, which make the website have an attractive, classic design (Plummer et al, 2007). The colours that the website uses are three brown, white and black. The only different colour that the website employs is where the advertisements are displayed at the centre of the page. These colours are separated appropriately so that the contrast is valid to the function of the site. The website has employed the classic moving images that flow in with the advertisement. This brings in effect of a quality website design. The images move in a manner that indicates professionalism, this is such that images are not nagging the customer as he/she browses through the website (McGrath, 2008). The images are also hyperlinked so that when a customer likes an item in display he or she just has to click on the image and is switched to the webpage that has the items details (McGrath, 2008). The website employs the use of a suitable font that enables a customer to read whatever is on display without any hindrance (McGrath, 2008). One should not have to struggle to read thing that are displayed in a website, the website designers have to incorporate an appropriate font that will make the website use without requiring magnification. This website is an excellent example of a website that has employed quality fonts to pass across the message (McGrath, 2008). The use of appropriate colour, images, and font has a drastic effect on the customer’s impression of the

Decadal Behaviour of Sand Bars Essay Example | Topics and Well Written Essays - 500 words

Decadal Behaviour of Sand Bars - Essay Example The scope of the material I gave a 15/25 and the structured argument received a 8/15. The reason for such a low score was that the report seemed to be a conglomeration of research and facts but it was not cohesive at all. The message of the paper was unclear or non-existent. The report did not show how the information related back to the abstract, and the information seemed to be presented in such a way that the writer of the paper was listing facts concerning the different bars, but that was all that was listed. There seemed to be a total lack of explanations or arguments throughout the entire paper, although there was definitely sufficient evidence to support the arguments if any had been made. It was nice to find that there was that large amount of information available, but it would have served a better purpose if that information had been presented in a way that would lead the reader to a conclusion. The paper itself was very informative, but was also difficult to read. I gave the paper 20/25 points for the information even though there was no flow to the paper. There was (as I stated before) a plethora of information to whet the reader's appetite. It was disheartening to not enjoy the full meal. The structure of this pa

Goods and Services Tax Analysis

Goods and Services Tax Analysis INTRODUCTION 1.1Research Background In recent months there are a lot of issues about many retailers especially the traditional retailer want to quit from their business. Their main reason is the launch of the Goods and Services Tax (GST). They are not really aware about GST that be announced in the Malaysia Budget 2014. The aware that we mean here are understanding of the GST. Most of the retailer alert that there will be GST launched in 1 April 2015. The involve supplies chain people like manufacture, wholesaler, and retailer were giving a lead time of 14 months to get ready. There are a lot of GST seminars are held in the 14 month. But it not really effective due to the level of education, from mouth to mouth it causes the information incomplete or become wrong information. GST was first announced in the 2005 Budget for implementation in 2007. However, in February 2006 the Malaysian Government announced that GST would be deferred as more time was needed to get feedback from the public. GST was tabled for first reading in 2009 for proposed implementation in 2011. The bill was supposed to be presented for second reading in 2010 but was withdrawn. However too many retailer did not aware of GST because they did not know how to use the system. The retailer get an order to register GST from Custom Malaysia but they not know the procedure to proceed the GST. The guide from the website did not help the retailer who does not know to use the technology. The retailer also cannot decide the value of income per year exceed RM500, 000 required to register or not because tax will be pay from the consumer. GST is a multi-stage consumption tax on goods and services whereby each point of supply in a production chain is potentially taxable up to the retail stage of distribution. At the same time suppliers are entitled to refunds of GST incurred on business inputs. The basic fundamental of GST Malaysia is its self-policing features which allow the retailer to claim their Input tax credit by way of automatic deduction in their accounting system. Still the VAT arrangement at the Centre and the State had lacks. The CENVAT does not consist of several central taxes such as extra charge, additional excise duty, etc. It also does not capture the value-additions in the distributive occupation below the manufacturing level. The State level VAT does not include some taxes such as luxury tax, entertainment tax, etc. Goods and Services Tax (GST) to replace the existing multiple tax structures of Centre and State taxes is not only desirable but imperative in the emerging economic environment. Increasingly, services are used or consumed in production and distribution of goods and vice versa. This involves taxation of goods and services in an integrated manner as the blurring of line of demarcation between goods and services has made separate taxation of goods and services untenable. Malaysia imposed the GST on April 1 and it is mandatory for businesses that have a turnover of more than RM500, 000 to register with the government. The government expects to collect RM23.2 billion a year from GST. Malaysia has the lowest GST rate in Southeast Asia at 6 per cent while the Philippines has the highest at 12 per cent. 1.2Problem Statement Implementation of GST in a country can be broadly considered from three major perspectives: 1. Government on the setting of GST policies and rulings as well as studies on associated impact on economy, political and other tax systems 2. Customs and Excise on the setting of specific guidelines for different type of businesses, setting of an appropriate Information Systems solutions to handle GST claims and reporting and setting of the appropriate documentations and forms. 3. Businesses on what businesses need to do to make sure that their business is GST compliant. This research paper focuses on GST implementation from business perspective, with particular reference to retailers, with specific aim to examine their awareness as to what need to be done in order to be GST compliant. Awareness contributes not only towards readiness but also potential support for the new tax system. Businesses are unlikely to accept or support a change in the tax system without being made aware of the implications it has on their businesses. According to Bhupinder Singh, the executive director of Ernst Young (Utusan Malaysia, 2005), low awareness of GST implementation especially among the retailers could create mess when it is first introduced. After the implement the Malaysian hard to accept new system of tax been introduced. Under GST regime, businesses bear no additional tax as long as they are registered for GST. Any tax paid on purchases may be claimed back against tax collected on sales. However, the process of collecting and recording tax, documenting it, offsetting it and keeping all records in order to comply with GST requirements for GST registered businesses could be a tedious and expensive process for small and medium sized businesses. GST implementation in April 2015 will not only give the direct effect on the cash flow of the retailer and businesses, it also needs every company to change their practice in the accounting system and business processes. Businesses must be prepared to have good accounting records and trained personnel and proper software to ensure success. From estimates there are at least 500,000 retailers in Malaysia that contribute significantly to Malaysian economy (MYOB, 2005). At present, not much is known about the impact GST will have on this sector. We feel that it is important that level of awareness is ascertained to gauge the impact GST may have on the retailers as the implementation time comes closer. 1.3Research Objectives This study will be focused on the factors that influencing the level of awareness of GST’s implementation impact among retailers: i.To study the relationship between knowledge and the level of awareness of GST among retailers. ii.To study the relationship between resources and the level of awareness of GST among retailers. iii.To study the relationship between attitudes and the level of awareness of GST among retailers. iv.To study the relationship between channels and the level of awareness of GST among retailers. 1.4Research Questions The research question will be developed for this study are: i.Is there a relationship between knowledge and the level of awareness of GST among retailers? ii.Is there a relationship between resources and the level of awareness of GST among retailers? iii.Is there a relationship between attitudes and the level of awareness of GST among retailers? iv.Is there a relationship between channels and the level of awareness of GST among retailers? 1.5Research Hypothesis Four hypotheses have been developed for this study based on dependent and independent variables as given below: Hypothesis 1 Ho:There is no significant relationship between knowledge and the level of awareness of GST among retailers. H1:There is a significant relationship between knowledge and the level of awareness of GST among retailers. Hypothesis 2 Ho:There is no significant relationship between resources and the level of awareness of GST among retailers. H1:There is a significant relationship between resources and the level of awareness of GST among retailers. Hypothesis 3 Ho:There is no significant relationship between attitudes and the level of awareness of GST among retailers. H1:There is a significant relationship between attitudes and the level of awareness of GST among retailers. Hypothesis 4 Ho:There is no significant relationship between channels and the level of awareness of GST among retailers. H1:There is a significant relationship between channels and the level of awareness of GST among retailers. 1.6Significance of the Study Since the study is about Good and Services Tax (GST) that will implement in April 2015. The retailers have heard about Good and Services Tax (GST) but the retailers not know, â€Å"How’s the procedure?† â€Å"What functions it is?† â€Å"These kinds of questions always faced by people especially who lived at rural area. Therefore, with this research it can help the retailer know what the advantages and disadvantage for Good and Services Tax. This research also can provide the clear view and direction to them when they want to doing in future to attract their customers. It also determine the effective of the government to implement GST in case to improve the economic and development of country. The significant of the study focus on many category which are for the researchers and the retailer: Researchers For doing this research, the researchers can get more sustain in the term of knowledge and skills. This study also helps the future researcher use as a guideline or reference to get information by understanding and duplicating the research to further study in identifying other critical factors. The Retailers Retailers who ran the business entity around Kota Bharu had gained the most benefits from this study. Based on the result of this study, the retailers were able to understand in details about effectiveness of Good and Services Tax and also how the retailer aware about this issues. Besides that the retailers able to make accurate decision about which type of product that will bear a tax and exclude tax. At the end of this research, the retailers can optimize their sales with the guide been provided by the government. The government also provide a course for the retailer to understand the basic of calculation taxed been charged. 2.0GST Implementation in Other Country Goods and Services Tax (GST) is a consumption tax established on the value-added concept. GST, also recognized as the value added tax (VAT) in several countries, is a multi-stage consumption tax on goods and services (http://gst.customs.gov.my, 2013). GST is imposed on goods and services at every manufacture and supply stages in the supply chain as well as importation of goods and services (http://www.treasury.gov.my, 2013). In Malaysia, GST will replace the present consumption tax comprising the sales tax and the service tax (SST). Implementation wise, GST shall be prosecuted and charged on the taxable supply of goods and services made in the course or furtherance of business in Malaysia by a taxable person and it is also can be charged based on the importation of goods and services (http://gst.customs.gov.my, 2013). GST is proven to be a better tax system and could spur economic growth as well as increase competitiveness in global market (http://www.treasury.gov.my, 2013). The proposed GST structure in India is similar to that of Canada. Some of the problems that they faced during implementation of GST are discussed here. GST is the form of indirect tax because the tax collection from the government is not directly obtained from the taxpayers. The consumers pay the taxes for the government through the sellers.Besides, experience of Australia has also been covered. Malaysian taxation system is generally divided into two direct taxes and indirect taxes. Four components i.e. customs duties, excise duty, sales tax and service tax are consists by Indirect taxes are administered by the Royal Malaysian Custom Department (RMCD). Direct taxes such as income tax, petroleum income tax, real property gains tax, and stamp duty. Taxation is a vital economic tool because it can be employed to regulate the economy, to revitalize economic growth through the granting of fiscal incentives as a principal aim of implementing tax policies and to provide funds for developmen t projects (JeyapalanKasipillai, 2005). Each of the countries has economic purposes due to the implementation of GST. For example, in New Zealand the usage of GST is unlikely being a useful stabilization tool for monetary policy (Iris Claus, B. S., 2008). The empirical study shows that using GST as a monetary policy tool in New Zealand case has shown that it leads to a larger adjustment in the policy instruments and fluctuations in the real economy and inflation. 2.1Resources 2.1.1Cost Start-up Start-up Compliance Costs Estimates the issue of how much businesses spent in preparing for a GST is problematical as various studies have made varying cost estimates. In estimating start-up compliance costs, uniformity in calculations is important to attain comparative reliability. According Pope (2000) the reliability of GST start-up cost estimates presented by different groups may be questionable because of their treatment of the joint cost problem and also a failure to differentiate between start-up and recurrent costs. Unfortunately, there are no reliable studies internationally on GST start-up compliance costs, although the literature has long recognized start-up costs and learning curve costs from a theoretical viewpoint (for a useful review see Pope 2000c). However, the methodology for estimating taxation recurrent compliance costs affords some useful insights; see, for example, Sandford et al (1989) Pope (2000a) Tran-Nam et al (2000). This literature confirms that overhead costs, such as office accommodation, lighting, heating, computer equipment, are difficult to allocate where they are jointly used in normal business activities and tax compliance work. This principle extends to GST compliance costs where a computer and its associated software is used, say, half for GST compliance work and half for management purposes. If the purchase or upgrade was made because of the GST, it could be argued that this purchase would not otherwise have been made, particularly in the case of small business. Related to the joint cost issue is the depreciation of computer hardware and software used for GST compliance. Strictly speaking, in principle, the compliance costs of a new computer system to operate a new tax should be spread over a period rather than be considered a cost solely at the time incurred (Sandford et al 1989). Unfortunately, this principle is difficult to adopt in practice. 2.2Attitudes First research from Shiva Raman S (June 2010) with title Migration to GST: Preparedness and level of Knowledge, Understanding, Application and Skills of Human Resources in the Government and the Industry which questionnaires were used to collect data from middle level tax officials, tax department staff, trade and industry, professionals and general public. Opinionnaires are used to amount the attitude and the acceptance of the respondents. It generally employs the skills by which the degree of the agreement to a matter can be traced. In this article, the attitude was found that given negative attitude of staff towards training. Attitude is a major concern cited by all most all the officials. Supporting the employees to achieve the objectives of GST is one of the most challenging tasks during the transition. Officials are more concerned about the attitude of grass root level staffs that are unknowing and unwilling towards training programs. Implementing Goods and Services Tax in Malaysia is the research from Lim Kim-Hwa (2013). It is impossible to make GST a liberal tax as long as we want to raise the same amount of revenue. GST is a returning tax. The implementation of an ill-thought out welfare system is likely to lead to inflation, abuse, wastage and possibly accentuate a dependency culture. Although cash handouts can be a quick fix and might be a politically perception move, this might not be conducive in driving economic growth led by innovation, knowledge and entrepreneurship. Although these measures are aimed at changing the profit-centred attitude and corrupt practices of the businesses, sustained implementation of these in an era of high inflation will result in the withdrawal of labor and capital from the production of these goods. This is because unprofitable businesses are unsustainable in the long run, and capital and labor might be rearranged to the production of other profitable goods which are not subjec t to price controls. Third research from Adesina Olugoke Oladipupo and Famous Prince Izedonmi (2013) with title Public Perception and Attitude towards Value Added Tax (VAT) in Nigeria. The analysis of results showed that most of the respondents have poor knowledge of VAT law in Nigeria, regardless of their level of literacy, and that there was no significant difference in the amount of knowledge of VAT law among the three groups of respondents used for the study. Obtainable of the total of 2700 taxpayers engaged in the study only 1467 taxpayers responded. Public attitude towards tax matters has often been negative. Taxation was to a large level considered as an instrument of domination manipulated by the ruling class over the subjects. 2.3Knowledge The knowledge base will involve, at its core, a repository of GST issues identified by agencies and the suggested resolution applicable to those issues. †¢ Reduction in the need for agencies to re-learn lessons already addressed by other agencies, providing efficiencies in compliance activities; †¢ A build-up of GST knowledge within the government sector to assist with compliance as well as ongoing management of the GST; †¢ increase the likelihood that GST compliance issues are addressed with consistency across agencies; The knowledge as a source of jobs and income, they have gained an important position in the economic development agenda. Hereby, clusterization policies have been conceived as a framework to induce the growth and to optimize resources used to support them. Creating clusters could help to overcome RD, production, and marketing obstacles, and allow them to compete with large companies in distant foreign markets. It increase the likelihood that agencies will consider the significant issues facing their business. Otherwise knowledge may suffer in business decisions and as whole the economy of the country in turn. The direct taxes are influencing income earners but indirect taxes are influencing every common citizen of the country and have great social impact. Cost accountants as experts in the Indirect taxes can take lead and disseminate the knowledge of taxation across the country. Understanding the forthcoming GST tax regime and Direct Tax Code; Cost accountants have very vital role to play which will facilitate the better tax administration. 3.1 Introduction This chapter will address the overall procedures and how the survey will be conducted. This chapter consists of research design, research framework, research hypothesis, research methods, subject and sample, research instrument, data analysis, and conclusion for this chapter. 3.2 Research Framework The figure 3.1 shows the level of knowledge of GST among retailer research framework in this study. The framework summarized the relationship between independent variables and dependent variable. There are four independent variables which is knowledge, attitudes, resources, and channel has been used. The dependent variable is the awareness of GST among retailer in Kota Bharu Kelantan. 3.3Research Design

Madonna the Goldfinch

Henry Kutilek Grinvalds Humanities (A8) 10/31/12 Emotions From the Finch 100 years ago the first car was made. This created an entirely new form of transportation that was innovative to that generation. Similarly, the 100 year difference between the end of the Medieval Era and beginning of the Renaissance Era showed amazing changes in the form of art. The painting â€Å"Madonna the Goldfinch† by Raphael Sanzio was created in c. 1505-1506. This was the very beginning of the Renaissance Era, and the painting strived for perfection unlike any of the paintings created before it.Madonna the Goldfinch portrays a sense intrigued curiosity, but to those who analyze it will find a guiding informative response with a deep understanding of symbolic foreshadowing. This essay will discuss the visual, expressive, and associative responses experience from Raphael’s painting, The Madonna the Goldfinch. The responded will be ordered by when chronologically experienced. The primary respo nse I feel is visual. The first thing that catches my eye is the pale face of the woman (Mary) and her blue and red clothes. Her face is close to white, its large, and located at the top of the painting.She is looking down, and the expression on her face looks close to surprised, with a faint smirk on her lips. This makes me think she is curious, yet knowing of the situation at hand. Next I look at the two children on the left and right (John the Baptist, Jesus) below Mary. I immediately notice the clothed John and naked Jesus, and then the bird that John is holding. He is offering it to Jesus, and Jesus strokes the top of its head with assurance. He is also being held tightly between Mary’s knees, and she has an arm around John, which makes me feel like she is encouraging him.These three bodies make a near perfect triangle, which balances the painting to a tee. Also, the colors on their bodies contrast the green landscape in the background. I noticed this, and then saw that there is a city very far in the distance across a river (Florence, Italy). If I had been another foot away from the painting I wouldn’t have noticed this, and without the zoom in feature on the google art galleries I would not have known it was a city. Either side of the bodies show two different landscapes, and they are both of equal size.On the left side shows trees in the distance, along with a bridge. The most impressive showings of detail are found in the bird, John’s hair, and the city in the background. This had to be truly amazing for the people in this time period. Not only is this painting artistically impressive, it is expressively impressive. The first feeling I get when looking at this painting is security. Mary is holding Jesus tightly between her knees, and holding an arm around John. Along with this, John is gently holding on to a bird that he is offering to Jesus.Mary’s face looks similar to a teacher watching a student try something new they ju st learned, and her holding the book adds to this. All of this makes me feel guidance, and gives me a motherly feeling of love that can push me along with whatever troubles I have in my life. The aspect of motherly love is exactly how I relate to this picture. I associate this painting with a favorite picture in my house of my mother watching my two oldest brothers play when they were just a few years old. It struck me early on in the viewing of the picture how similar it is to my young family.My mom is watching over them while they are sitting down in the yard, and my oldest brother is offering my other brother a toy to play with. The similarities between Mary’s face and my moms is shocking. These similarities make me think about what is actually happening in the painting, and the story that is being told. This is called the intellectual response. One main theme I see is actually a Renaissance Concept, that that is Emulation of the Classics. Art made in Europe in the Medieva l Era was all mainly funded by the church, and in turn it was made to glorify god.It is obvious this painting is doing something similar, but just with a perfected brush stroke that had depth and balance. Also, the idea of Humanism comes into play. Mary is holding a book that she seems to have just been reading, and in the Renaissance Era people were just beginning to not be afraid to learn. Maybe Raphael was trying to portray that reading is an okay and safe thing to do by having someone as idealistic as Mary reading. I noticed how both Mary and John have halos above their head, but Jesus does not.I was very confused by this at first, and it made my question whether the bird had something to do with it. Upon researching I learned that this bird is a Goldfinch, a bird that eats primarily off of throned plants. The legend is that when Jesus was carrying his cross to become crucified he had a thorn painfully poking at his head, and a Goldfinch flew over to him and removed it from his head. The Goldfinch is often used as a symbol of resurrection, so there is no doubt in my mind that the bird is used as a symbol of John foretelling Jesus about his future. Madonna the Goldfinch† is a truly amazing piece of artwork, with incredible attention to detail. It made me think about how good Raphael is as an artist, but also what he meant to portray. In my eyes, it shows the guidance of a mother and the wonder of two children. It really made me interpret the painting in ways I never have before, like considering facial expressions and what they mean. If I had to rename this painting it would be â€Å"Wisdom of the Goldfinch†. This is because the bird is the focus of the painting and it is causing the emotions of all of the people in the painting, through which wisdom is being passed.

Accounting and Tax

The world is increasingly adopting an extremely commercial approach to operations (Paulson 99). Every aspect in the economic environment and social systems is increasingly becoming more commercialized as the capitalistic mental has taken over a number of key areas in operations (Paulson 99). The role played by taxation and accounting systems is on the increase due to commercializations and liberalization of operations and markets. Different modes of operations and complexity in modern operations have led to the need for development of different modes of accounting and taxation (Paulson 99).Original definitions and systems are being replaced by new ones that are deemed to be more relevant to modern day operations. The policies supported by political leaders with regards to these economic factors are seen to be important to the perception that the voters have on them. The overall public, due to improvements in information systems and education levels, have become more aware of the impo rtance of good and relevant policies to not only the development of the economy but to individual development.It is no longer left for the professionals to understand the complexities and changes in accounting and information systems be it at the policy or implementation level for ordinary citizens are continuously seeking to know more on these concepts (Paulson 73). This paper looks at some of the current trends in accounting and taxation systems in the US. and the impact they have on the development of US. as a nation. The paper looks at a issues in Private and public Company Financial Reporting and their convergence with the international standards.The other areas that the paper addresses are Cost or Equity Method of Accounting, Sarbanes-Oxley Act of 2002, Importance of Segregation of Duties, Income tax accruals, Deferred Income taxes and McCain's Vs Obama's tax plan. Introduction Developed economies and especially America's are highly reliant on the development of the business s ector (Pratt & Niculita 22 ). The business sector in some of these developed economies contributes immensely to their large domestic income levels. Financial reporting is an aspect that is integrated into every business system be it profit or non-profit making.Financial reporting is a very important aspect in ensuring accountability and developing the confidence that is of high importance in a capitalistic economy that are characterized by high levels of competition. Financial reporting does not in itself guarantee success in business but helps in providing information that is critical in the development and implementation of economic decisions. Company Reporting The standard used in financial reporting in the US is the GAAP standard (Talbott 63).The main reason behind financial reporting for public entities is to meet the needs of external stake holders who due to their positions lack the ability to get the information. Even though the external users of company financial reporting may have access to information, most private companies still choose to prepare the general financial statement. Even though the GAAP financial accounting standards are aimed at providing the end user with the required information, the management of the company often finds such documents to be of great importance (Talbott 63).Many private companies implement a system where the financial statement include an independent accountant report which is drafted after the report has been audited, reviewed or compiled. The government is not directly responsible for the formulation of the accounting standards in most developed countries and it was until 2002 that the federal government intervened largely on accounting standards (Talbott 35). This non-interference is common system in most countries under common law where it is believed that the private sector is well informed and has a good resource backing.It should be noted that the GAAP is not a law that has to be followed though some key fin ancial authorities have made it compulsory for public companies to adhere to standard (Ricardo & Kolthammer 53). It should be noted that the GAAP standards for the private sectors are set by different bodies which operate under different assumptions, principles and constraints from those of the public sector. The basic objective in financial reporting is providing information; this is done by making a number of assumption, application of a series of principle and subjecting a number of constraints.Assumptions ? The business entities are assumed to be separate from its owners and other related businesses. In preparation of financial records personal expenses are kept separate from company revenues and expenses (Ricardo & Kolthammer 51). ? Another key assumption made is that the business will continue operating indefinitely. This assumption is made to justify the validation of asset capitalization, depreciation and even amortization. This going concern assumption is only overridden wh en it is certain that the company will be liquefied (Ricardo & Kolthammer 51).? Since one of the objectives in the preparation of financial records is to ensure ease of evaluation a measure must be used. In the US, a monetary unit that is assumed to be stable is used as the unit of record. It is accepted by the FASB that the nominal value of the dollar unadjusted to take care of the inflation should be used as the main unit of measure (Ricardo & Kolthammer 51). ? A major assumption in the preparation of financial records is that the economic and financial activities of a company can be divided into time units. This is the time period principle (Ricardo & Kolthammer 51).There are a number of principles that have been adopted by the FASB in preparing financial records. The principles govern how the actual preparation of the records will be handled. Some of these principles include: ? Companies are required to account and report on the basis of acquisition prices rather than current ma rket prices. This principle applies to all recordings be they assets or liabilities (Ricardo & Kolthammer 54). This principles ensures that the information provided is reliable by eliminating bias that would have otherwise been accrued by using the perceived value.However, there are changes in this system as a number of debts and securities are being reported on the basis of their fair price or market values. ? Principle number two is referred to as the revenue principle and it requires companies to record revenues either when they are realizable and earned or when they are realized. This accrual approach to accounting eliminates recording at receip (Ricardo & Kolthammer 54)t. ? The matching principle dictates that the expenses and the revenues have to be matched as long as there is sufficient ground for pairing.Expenses are only recognized when the product or service that they have help create earns some revenue (Ricardo & Kolthammer 54) The principle further states that if a situa tion should arise where no connection can be established between an expense and a revenue then the expenses can be charged on the existing period. This system is useful in ensuring accuracy and robustness in evaluating actual performance and profitability levels because the principle clearly shows how much was spent in earning a given revenue.? The disclosure principle is one that governs the amount of information that can be disclosed. According to this principle, the amount of information that can be disclosed should be based on a trade off analysis (Ricardo & Kolthammer 54). Disclosure of large information is often associated with increased cost in the preparation and use of the financial records. Therefore, the information disclosed should be enough for judgment while ensuring that the costs are kept low. Information in the financial records are either presented in the main body of the statement, notes or as supplementary material.A number of constraints have also been placed in coming up with financial records and reports. The constraints are aimed at reducing errors and ensuring reliability. They include: ? The objectivity principle which states that the financial records should be based on objective evidence (Ricardo & Kolthammer 54). ? The significance of an item is only considered when it has been reported. The materiality principles therefore considers information to be of significance if it can in one way or the other affect the decisions made by a reasonable human person (Ricardo & Kolthammer 55).? There is also need for consistency in the accounting principles used by a company. The companies should ensure that they use the same principles year in year out. ? When choosing between two alternatives the prudent principle states that the solution that is likely to understate the income and assets should be given first priority (Ricardo & Kolthammer 55). Comparison Even though the differences may not be clear a key differences arises in the aspect of stakeholders. The investors will always want to be informed on how their investments are fairing on.In a private company, systems may be developed where the investors who are often few and closely related can access financial records and the performance of their investments at particular times (Einhorn 23). Furthermore, the private nature of such businesses exempt them from mandatory disclosure and there are no restriction on the materials they can disclose. However, the story is quite different in public companies where disclosure is a must. Public companies are of national interest and therefore issues regarding their financial status affect a considerable proportion of the general public (Lewis & Pendrill 32).Development in financial systems are aimed at protecting the investors from the failure of such financial institutions. The law therefore dictates that such companies must disclose their financial records and in so doing the materials disclosed should be such that they provi de enough information as per the investors' requirements (United Nations Conference on Trade and Development 35). Therefore, while a private company financial records may only be a page the public companies often develop booklets and mountains of documents as their financial records.In general, preparation of financial records in public companies is more resource intensive relative to private company due to the time and financial resources that have to be channeled to the preparation of the rather comprehensive records. The similarities are countless. The principles employed, assumptions made and constraints are generally within the GAAP principles (Haber 24). The principles are within the stated framework and therefore bears a lot of similarities.Disclosure is stressed on by both private and public companies for the sake of their investors. In either case, the importance of financial reports to the management of the companies and to creditors who may require the company's financial information is of equal importance. Sarbanes-Oxley Act of 2002 The area of financial disclosure and development of financial reports is of key concern to the entire economy. The government and the legislative system is often concerned with the overall wellbeing of the people; at least that is what they have made people believe.Disclosure and financial reporting is an area that is of key importance to the overall development of not only the company whose records and transactions are being disclosed but also to other companies that may be related to the said company in one way or the other. The federal system broke its liberalization of the accounting systems when in 2002 it enacted the Sarbanes-Oxley Act (Hamilton & Trautmann 44 ). The act was aimed at protecting the investors and was enacted into federal law in 2002.Previously issues regarding financial disclosure and preparation of financial records were governed by standards rather than law. The move was aimed at dealing with the increase in the levels scandals that hit a number of major corporations namely Tyco and Worldcom among others (Shanley 21). These scandals were very costly on investors and had a major bearing in the capital markets as share prices dropped considerably. The effects of the scandals were felt by both participants and non-participants as the confidence in the stock markets suffered and irrecoverable blow.The reforms that were brought by this act are considered the most far reaching changes in the business environment in decades. These new legislations did not affect the private sector and were aimed at developing enhanced standards for the public sector players including public accounting firms (Shanley 49). Its adoption was a controversial step and led to major divisions on its perceived benefits. A number of people who were and still are for its implementation state that it has led to an increase in investor confidence on the stock market while ensuring better standards and controls for corporate accounting standards.The act led to the developments and enaction of PCAOB which is charged with regulating, inspecting and ensuring relevant disciplinary measures are taken against accounting firms that are ascertained to have flawed some of the principles and standards set by the Sarbanes-Oxley Act (Pratt & Niculita 85 ). Some of the key features of Sarbanes-Oxley Act of 2002 include: ? The first title establishes the PCAOB as a board that will provide the required oversight for accounting firms that provide audit services.This first title also creates a central board that is tasked with ensuring procedure compliance by the boards, registration of auditors, definition of processes and procedures for compliance, quality control and management and enforcing compliance as per its mandate that are provided for in the act (Einhorn 19). ? The second title establishes the standards that will ensure the independence of external auditors so as to minimize the risk of conflic t of interest. This title also puts up new auditors approval qualifications, partner rotation and reporting requirements.One of the notable features of this second title is that it bars audit firms from providing non-audit services for same clients (Einhorn 19). ? The responsibility for accuracy and completeness of financial records is placed on senior executives. This third title further defines how the external auditors will be expected to interact with the audit committees. A quarterly certification of the integrity of the financial reports by the corporate executives is required by this title (Einhorn 19). ? The fourth sections requires the inclusion of off balance sheet transactions and transactions of corporate officers.This is to ensure enhanced financial reporting and ensure accountability at the highest levels of corporate leadership. The fourth title further requires the placement of internal controls that will ensure the accuracy of the financial reports. Timely reporting in case of change in financial conditions which must also be accompanied by a review of SEC or its agents, is advocated for by this title. ? The fifth section includes measures that are aimed at restoring the confidence of the investors on the reports brought forward by securities analysts (Einhorn 77).The code of behavior for the security analysts are defined in this section and they are further required to disclose any conflict of interest that may be in their knowledge. ? The sixth section is closely related to the fifth as it defines practices that will help in the restoration of investor confidence. The SEC's authority is also defined in this chapter and their power to bar securities professionals from dealing is brought into proper perspectives by definition of cases where their power is applicable (Einhorn 22).? The seventh section places more emphasis on the manner in which research that is aimed at enforcing actions against violators will be conducted. The reports and reas ons that have been identified as being of importance in the research include the effects of consolidation on accounting firms, securities violation, role of credit rating agencies and enforcement actions. This chapter further suggested investigations on whether the investment banks played a role in obfuscating the financial positions of some of the corporations that failed.? The eighth title describes the specific penalties for fraud by either manipulating, destroying or altering financial records. This title further defines the penalties associated with interfering with the course of investigation while providing a considerable level of protection for whistle blowers. ? The ninth title increase the penalties associated with white collar crimes and conspiracies to commit financial crimes. One of the key recommendations of the title is that stronger punishments should be provided for financial crime offenders.A key addition is that failure to certify corporate records is declared a c riminal offense (Einhorn 19). ? The chief executive officer or the senior most corporate officer is required to certify and sign the company's tax returns in the tenth title. ? The definition of corporate fraud as a crime within the law is found in the eleventh title. Record tampering is also included as a criminal offense and the specific penalties are also defined in this section. Sentencing guidelines are revised in this chapter and the penalties are made harsher.SEC is also given the power to freeze large or suspect payments (Einhorn 18). There are a number of factors that led to the adoption of the rather controversial measures towards ensuring disclosure and accuracy of financial records. Prior to the implementation of the SOX the auditing firms were self regulated (McAlevey 45). There was considerable levels of conflict interest as they were involved with companies in more than one way. They were therefore not in a position to challenge the companies on financial matters for it may have led to poor work relations in other areas they were involved in.Audit committees were also blamed for the crisis that led to the development of the SOX as they did not perform their responsibility as investor representatives with maximum efficiency (McAlevey 56). A number of causes for failure and collapse of some of the corporations were in the line of negligence of duty and lack of the required expertise in handling business complexities. Management also had a considerable degree on audit committees and thus the integrity of their reports was questionable even before they were presented. The SEC was underfunded before the American public realized its importance to the overall development of the economy.The federal allocations to this programs have since doubled as a way of ensuring that they effectively deal with issues and threats to the financial stability of public corporations. Securities analysts had multiple roles that presented a conflict of interest (Niskanen 1 23). The security analysts could make recommendations on whether to sell or buy and at the same time provide financial assistance for companies who are in need of financial assistance. There is the possibility that the analysts could make decisions and recommendations that will ensure that he unfairly gains from the deals.Misleading bank practices may also lead to confusion by other investors. For instance, when a number of banks lend money to a corporation other investors may assume that the financial position of such a company is guaranteed (Griffin & Walton 10). When such companies collapse as it was the case in Enron, investors in the bank and those who had invested in the corporation suffer losses. Moreover, stock volatility coupled with the bonus and stock option practices increased the pressure on companies to manage their earnings. Segregation of DutiesOne of the major recommendation of the SOX was the need to segregate duties (Griffin & Walton 29). The need for segregation is often seen to be associated with increased accountability as the overlaps associated with non-segregation are eliminated. Furthermore, the risk of inappropriate action on individuals or groups is minimized since each and everyone has clearly defined roles and failure in their part can be traced to them. The first step in ensuring accountability is adopting a segregation approach. The segregation of jobs must be adopted by the entire organizations and documentation of its adoption ensured.Segregation of duties is not all about the physical implementation of tasks since the flow of finances has to be described fully, clarifications made and assurances that no one person has overall control over all aspects in any financial transaction made. The process of formulating such a diverse and rather complex system of operations requires time and expertise if the systems is to achieve any success. It is worth noting that though the implementation of the system may be near perfect, if the i nitial formulation is done ineffectively the whole systems will lack in aspects that may prove to be critical in ensuring its success.The organization has to be studied and analyzed before any changes are proposed. Since these are changes that are per the requirement of the law for public institutions there is little that organizations can do to avoid implementing this law (Griffin & Walton 92). The organizations must analyze their processes and their outcomes including their behavior. The qualifications of the available human resource has to be ascertained and the organization's ability in implementing a segregated approach ascertained.A thorough analysis of the collected information will ensure the development of teams and allocation of responsibilities for each and every member of the organization who will then be answerable on all issues relating to these responsibilities they have been assigned. The implementation of such a system is as important as the formulation phase. The a pplication of relevant controls and milestones to be met will ensure that the developments achieved as a result of the implementation of such systems is quantified and relevant corrections or improvements made to ensure continued success.The controls should ensure that whistle blowers and those that are unwilling in promoting illegal activities are protected from the wrath of ‘criminals ‘(Griffin & Walton 24). Therefore, the adoption of systems that will ensure whistle blowers are protected should go in line with the formulation and implementation of the segregation approach. Convergence to International Standards The implementation of the SOX led to improvement in laws and policies regarding financial disclosure that made them more similar to international standards.Furthermore, there is increased effort by the FASB, which develops accounting standards for local use to converge the standards to the IASB (Eisen 42). It should be noted that even though the IASB standards are increasingly being adopted by a number of countries the FASB has significant control on their standards. One notable difference in the standards is that the LIFO systems is not used in the international standards while they are allowed by the US. Standards, thus reporting of income statements takes on different format which may affect the analysis of financial statement by investors and stakeholders (Eisen 42).Moreover, the international systems is more principle based when compared to the US systems which can be considered to be rule based. The FASB bases their approach on the fact that the real accounting world has infinitely many exceptions and a principle based system will never be able to give a full description of actions that may be employed in all situations (Eisen 43). Equity Method of Accounting Accounting is a diverse area of study that is continuously changing as per operations requirements (Eisen 34).Financial irregularities and fraud has taken on a new dimension an d thus the accounting principles and procedures have also been forced to change in order to address the change in financial trends. Investment in common stock is one of the fastest growing areas, many investors are channeling their resources to acquiring common stock and IPOs have become national events while the capital markets is one of the most highly traded market there is. The equity method of accounting is used for investments in common stock if the investor possesses over one fifth of the outstanding voicing stock of another company in which he has significant influence.Generally accepted accounting principles require that reporting using the equity method when an investor corporation has significant control over the operations and finances of an investee corporation. Significant influence is determined by representation on the board of directors, active participation in formulation of policies, intercompany transactions, interchange of managerial personnel and dependence on technology. It is generally assumed that an investor has significant control if over 20% of the outstanding common stocks of the entity are in his possession.This holds true unless there is sufficient evidence to prove otherwise (Eisen 100). The equity approach to accounting reflect more on the economic aspects than the legal aspects involved in investing in legal stocks of other companies. When the equity approach to accounting is employed, the initial records of the stock investments is done at cost. The investments accounts will then have to be adjusted to ensure that the investor share of income and losses after the date of acquisition are up to date. This investor share is used in coming up with the net income of the investor in the period as reported by the investee (Eisen 51).The methods is in line with the accrual method of accounting for its implementation ensures the recognition of revenues when they are earned and losses when incurred. Dividends received by the investors are not reported as dividend income but are a reduction on the carrying amount associated with investment. Therefore, the application of equity methods of accounting ensures that investments accounts give a reflection of the investors equity relative to investee net assets. An exception to this rule of revenue recognition is the recognition of revenue without change in working capital (Eisen 34).In the investors statement of income, the proportion of the share of the net income of the investee is reported as a single line entry except inn situations where the investee possesses extraordinary materials that would affect the investor's net income statement. Such materials would be reflected as extraordinary materials in the investor's income statement. The method therefore eliminates intercompany profits and losses (Eisen 43). Any excess paid for shares over their book value of the purchased subsidiary must be identified and if need be amortized or depreciated (Eisen 90).In cases wher e the investor owns over half of the investee's outstanding stock a consolidated financial statement for the group is presented (Eisen 110). The relationship is considered an affiliation as the investee can exercise control over the operations of the investee (Eisen 111). The equity method is used in the presentation of financial reports for unconsolidated subsidiaries in a consolidated financial report. If the parent company is preparing unconsolidated reports then the investments in the subsidiaries are reported through the use of equity accounting.The application of equity accounting methods is continuously being adopted in accounting circles due to an increase in corporate ownership. Capitalism is characterized by increased investments in joint ventures and therefore it is becoming common place for major corporations and private investors to have stake in more than one company. Multinational companies may have considerable influence on local companies whose stock they posses and therefore the application of equity accounting finds relevance in such cases. Income tax accruals and Deferred Income taxesOne of the most important decisions that has to be made by businesses before they start operations regards the basis of their bookkeeping which can either be on an accrual or cash basis. The accrual system is where the income is recorded as when it is earned without considerations on whether it will be received or not. The expenses are also recorded as per when they were accrued without considerations on whether they will be paid. Taxpayers are not necessarily required to use a specific method by the Internal revenue service (IRS) (Eisen 32).However, the stock markets and other bodies may require public companies to strictly use the accrual basis in stating their incomes (Eisen 60). The IRS requires that the method used when a taxpayer first files his tax returns should be used consistently thereafter and any changes in the system must be approved by the IRS. I f an investor own more than one business the use of different methods of accounting is allowed, though they must be kept separate from each other as each business is treated as separate entity.Even though the use of any method is allowed there are restriction to the use of the cash method in that corporations with a gross receipt of over $5 million excluding the S corporations, partnerships that partners with such corporations and tax shelters are all excluded from the use of cash system of accounting (Eisen 22). When using the accrual method, incomes must be reported in the tax year they were earned and expense deducted in the same manner. The time of payment is disregarded in either case and has no bearing on the nature of the results.For taxation purposes, income is reported when earned, due or payment is received depending on which one comes first. Therefore, recording of income is done when events that lead to their reception have occurred and the amount associated with the rev enue or expense can be determined with pinpoint accuracy. Advance payments for services that will be received later are charged in the same years that they are received. This scheme changes if there is an agreement that the completion of the service will be in the next fiscal years thereby the recognition of the income is included in the next years records.The postponement of advance payments cannot go beyond one year. If any part of the service will go beyond the next year, all advance payments will have to be recorded in the year the receipt will be made and none of it would appear in the next year's records. Advance rent income can only be recorded in the years that they are received and can never be postponed. If a business provides a business agreement for a property that it owns, advance income associated with such property can be postponed.However, this is only applicable in cases where the business also earns income from properties that do no have service agreements in their course of operations. There are a few special rules that have been formulated with regards to handling advance payments regarding agreement for future sales. Under normal considerations the payments are recorded when they are received but this is not so in this alternative system. Under the alternate system the advance payments in earlier years and the recordings include payments in gross receipt according to the rules of the method used.Furthermore, it is advisable to record the advance payments in the years that any part of the advance payments has been included. Under the accrual system expense are reported when liability has been fixed, the amount involved has been determined clearly and economic performance has occurred. If expense is incurred in receiving a service, economic performance is considered to have been incurred when the service is provided. When property has been delivered, economic performance is said to have been incurred (Pratt & Niculita 102 ).For expenses that are related to interest, the passage of time marks economic performance. In areas of compensation of services, economic performance is said to have occurred when the contractors are rendering their services. Moreover, under the accrual system expenses are only deductible in the years they apply though they can still be charged on the years they are paid if the benefits they generate are applicable for a time of over one year. If business expenses or interest are owed to persons related as per the definition of related in income tax, and the related person handle