Philippine Taxation System Essay

I. Introduction On hearing the word tax, what usually springs to mind are images of infrastructures, businesses and projects beneficial to the general welfare of the people, or more negatively, the idea of corruption and dirty tricks especially nowadays when numerous issues are colouring the taxation system of the country. With these, today, its importance seems to be overlooked and is viewed more negatively as a burden to the people. Currently, the individual income tax rate in the Philippines stands at 32 percent, which is third highest in the entire Association of South East Asian Nation (ASEAN) region, next to Thailand and Vietnam. A number of the country’s lawmakers already have their hands on this matter and encourages the government to take actions in lowering it down. This matter has become especially important now that the Asean integration free-for-all market in 2015 is nearing. It is important to understand taxation and to determine how well it fits the economy of a country for it is a key factor on its growth. The taxation system has been a hot economic issue and has been causing rage and fury among the people. Clearly, it is a national issue that needs immediate attention and action as it affects the whole of the nation. It will be an agonizing thought if what is known to be the â€Å"lifeblood of the government† will be the very one thing that sucks â€Å"life† out of its people. What’s supposed to be used to finance the basic services such as education and health care as well as infrastructure–which are all vital to the economy’s growth and the improvement of the lives of the people– could be the very same thing that seem to limit the capability of the people to improve their own lives and unforgivingly take away the food in the Filipinos tables. Or is it not? Objectives of the Study The study is aimed to determine the following: 1. The fiscal adequacy 2. Administrative feasibility 3. Equity 4. And the consistency and compatibility of the Philippine taxation system with the Nation’s Economic Direction. Significance of the Study The study is intended to increase the awareness of the readers on the Philippine taxation system. It is specifically addressed to: taxpayers, students and educators. Scope and Limitation of the study The study involves 7 participants who pay taxes for at least 3 years. The participants are selected to represent different social and industry classes. II. Review of Related Literature Nature and Purpose of Taxation Taxation may be defined as the inherent right of the state to levy and collect a portion of each individual and entity’s income from productive endeavors within the states’ political boundaries. Since taxation is inherent right of the state, meaning, absolute right, taxation laws were enacted to limit this right. That is the reason why taxation is graduated, and in most countries, it is progressive. Graduated, meaning, that taxes to be paid are divided into several brackets of income; and progressive, meaning, that the higher the income, the higher will be the tax rate to be paid, and vice-versa. Taxation is very important for the government to exist. Without it, no government can ever exist, as taxes are the lifeblood of the government. Citizens pay taxes in the expectation that the government will protect them with the necessary environment to enable them to live in safety and perform them with the necessary environment to enable them to live in safety and perform their productive activities without fear or hesitation. The Bureau of Internal Revenue is the tax-collecting arm of the government for individual and corporate income taxes. The Bureau of Customs is the government-collecting arm for import taxation. (Cuevas et al., 2012) Procedure of Taxation Taxation is legislative in character. As such, all tax measures emanate from the Congress. The House of Representatives enact taxation bills. Then it goes to the Senate. Then to the joint conference committee and finally, to the Malacaà ±ang Palace for the President’s approval or in few instances, veto. Once the tax measure is approved and published in the official gazette, it becomes a law. It is then forwarded to the tax collection agency concerned for implementation. Normally, the concerned agency drafts an implementing guideline for the guidance of the line personnel whol will actually implement the law to avoid any possible misinterpretation of its implementation. The tax measure normally provides for sanctions and penalties for violators. Principal violations include tax evasion and tax avoidance. (Cuevas et al. 2012) ` Sound Taxation System A sound taxation system should have Fiscal Adequacy, Administrative Feasibility, Equity and consistent and compatible with the nation’s economic direction. The level of taxes collected should be sufficient enough to fund government operations and projects. A tax collection that is less than sufficient will cause fiscal deficit that can stoke inflation. Taxation laws should be easy to understand; that the existing personnel and other administrative resources of the tax collecting office are sufficient and capable of implementing existing taxation laws. Taxation should be progressive and fair. For example, those individual some should pay higher tax rates, and those with low income should either be exempted from taxes or pay negligible amounts of taxes. The government’s tax collection efforts should be supportive of the economy’s short- and long-term plans. (Cuevas et al., 2012) Equity Recently, the public officials have been confronted with allegations of corruptions and inefficient populist schemes. To name a few, the PDAF scam, DAP scam, political grandstanding to bring down 2016 election potential rivals, the alleged overpricing of Makati City parking lot and the 700 million Iloilo convention center. These facts combined with unforgiving tax collection campaign has resulted to negative sentiments about the equitability of taxation in the country. â€Å"The tax being imposed by the government is too much. They even want to tax us my sari-sari store. The mere payment of business requirements already hurts my store. I am working for my family not for the government. The government wants to take all our earnings.† said by a sari-sari store owner in Del Pilar, Castillejos. â€Å"My take home pay is cut into half because of the deductions and tax imposed to us. My gross salary, to be honest is not enough, then they will deduct us (tax and contributions) and y ou will find out from the media that our taxes were corrupted by a syndicate in the government† said by a college instructor in Gordon College. People Respond to Incentives An incentive is something that induces a person to act, such as the prospect of a punishment or a reward. Because rational people make decisions by comparing costs and benefits, they respond to incentives. Incentives are crucial to analyzing how market work. For example, when the price of an apple rises, people decide to eat fewer apples. At the same, time, apple orchards decide to hire more workers and harvest more apples. In other words, a higher price in a market provides and incentive to buyers to consume less and an incentive for sellers to produce more. (Mankiw, 2013) Public policymakers should never forget about incentives: Many policies change the costs or benefits that people face and, therefore, alter their behaviour. A tax on gasoline, for instance, encourages people to drive smaller, more fuel efficient cars. (Mankiw, 2013) Fiscal Drag Fiscal drag happens when the government’s net fiscal position (spending minus taxation) fails to cover the net savings desires of the private economy, also called the private economy’s spending gap (earnings minus spending and private investment). The resulting lack of aggregate demand leads to deflationary pressure, or drag, on the economy, essentially due to lack of state spending or to excess taxation. One cause of fiscal drag may be bracket creep, where progressive taxation increases automatically as taxpayers move into higher tax brackets due to inflation. This tends to moderate inflation, and can be characterized as an automatic stabilizer to the economy. Fiscal drag can also be a result of a hawkish stance towards government finances. (www.wikipedia.org) Bracket creep describes the process by which inflation pushes nominal wages and salaries into higher tax brackets. Many progressive tax systems are not adjusted for inflation. As wages and salaries rise in nominal terms under the influence of inflation they become more highly taxed, even though in real terms the value of the wages and salaries has not increased at all. The net effect is that in real terms taxes rise unless the tax rates or brackets are adjusted to compensate. (www.wikipedia.org) Supply-Side Effects of Fiscal Policy The changes in tax rates, particularly marginal tax rates, affect aggregate supply through their impact on the relative attractiveness of productive activity in comparison to leisure and tax avoidance. Supply –side tax cuts are a long-term growth-oriented strategy that will eventually increase both SRAS and LRAS. Keynesian Model Keynesian economics was developed by the British economist John Maynard Keynes during the 1930s in an attempt to understand the Great Depression.  Keynes advocated increased government expenditures and lower taxes to stimulate demand and pull the global economy out of tGrohe Depression. Subsequently, the term â€Å"Keynesian economics† was used to refer to the concept that optimal economic performance could be achieved – and economic slumps prevented – by influencing aggregate demand through activist stabilization and economic intervention policies by the government. Keynesian economics is considered to be a â€Å"demand-side† theory that focuses on changes in the economy over the short run. (www.investopedia.com) Crowding-out Model Crowding out is a kind of expansionary fiscal policy, reduces investment spending. The increased borrowing ‘crowds out’ private investing. Originally, crowding out was related to an increase in interest rates from the borrowing, but that was broadened to multiple channels that might leave total output little changed or smaller. (Blanchard, 2008) One channel of crowding out is a reduction in private investment that occurs because of an increase in government borrowing. If an increase in government spending and/or a decrease in tax revenues leads to a deficit that is financed by increased borrowing, then the borrowing can increase interest rates, leading to a reduction in private investment. There is some controversy in modern macroeconomics on the subject, as different schools of economic thought differ on how households and financial markets would react to more government borrowing under various circumstances. (Tyson, 2012) The Benefits Principle The benefits principle states that people should pay taxes based on the benefits they receive from government services. This principle tries to make public goods similar to private goods. It seems fair that a person who often goes to the movies pays more in total for movie tickets than a person who rarely goes. Similarly, a person who gets great benefit from a public good should pay more for it than a person who gets little benefit. The benefits principle can also be used to argue that wealthy citizens should pay higher  taxes than poorer ones simply because the wealthy benefit more from public services. For example, the benefits of police protection from theft. Citizens with much to protect benefit more from police than do those with less to protect. Therefore, according to benefits principle, the wealthy should contribute more than the poor to the cost of maintaining the police force. The same argument can be used for many other punlic services, such as fire protection, national defense, and the court system. It is even possible to use the benefits principle to argue for antipoverty programs funded by taxes on the wealthy. (Mankiw, 2013) The Ability-to-Pay Principle The ability-to-pay principle states that taxes should be levied on a person according to how well that person can shoulder the burden. This principle is sometimes justified by the claim that all citizens should make and â€Å"equal sacrifice† to support the government. 1. What is tax? A – B – â€Å"yan yung pahirap satin lahat. Ayaw ko nga magbayad nyan kasi hindi naman sa maganda mapupunta yang tax na yan. Sobra na nga yung paniningil ng gobyerno. Kahit sa sari-sari store gusto nilang kuhanan ng tax. Yung simpleng pambayad nga lang ng business permit ang hirap na eh. Gusto ata nila para sa kanila magtrabaho. C – â€Å"it is the life blood of the government†Ã‚  D – â€Å"The money extorted from productive people to fill the gov’t bank accounts.† F – â€Å"Kaltas sa sahod. 336 na lang babawasan pa nila†Ã‚  G – It is the money collected by the government from its citizens 2. What do you think is the purpose of taxation? A – Para may pondo ang gobyerno pampagawa ng project B – pampagawa ng mga daan at sweldo ng mga emplyado sa gobyerno C – â€Å"It is used to fund different government projects. Some economists say that taxation reallocates wealth from the rich to the poor because of the progressive taxation system that we have.† D – The purpose of tax is to fund public necessities, services and improvements needed by all citizens with no bias to their status in society. F – â€Å"para sa mga projects ng gobyerno† G – For the general welfare and protection of the country’s citizens and for the development of the economy. 3. For you what is equitable taxation? A – â€Å"wala ako idea† B – â€Å"dapat yung mayayaman mas malaki babayaran na tax kasi kaya nila magbayad di ba? Sila pa nga nandadaya pagdating sa bayaran ng tax tapos kaming mahihirap yung gigipitin ng BIR dyan sa pagbabayad ng tax.† C – â€Å"Progressive taxation because this type of taxation uses the paying capability of the taxpayer as a basis on how much he or she will be taxed.† D – Equitable tax will depend on how much good public services are and how much improvement to be done. F – â€Å"basta pantay-pantay† G – it’s when taxes are collected depending on the social class or income bracket. 4. How much is your annual income? C – â€Å"My take home pay is cut into half because of the deductions and tax imposed to us. My gross salary, to be honest is not enough, then they will deduct us (tax and contributions) and you will find out from the media that our taxes were corrupted by a syndicate in the government† 5. How much do you pay for taxes annually? D – â€Å"32% of my annual income. Which I would not want to disclose as per q#4. Hehe† 6. Do hire an accountant to deal with tax payments? A – â€Å"Nope. Bookkeeper lang.† B – â€Å"Hindi† C – â€Å"Nope† D – â€Å"No. My employer hires accountants to do our taxes† F – â€Å"Hindi.† 7. What do you feel about our country’s economic outlook? A – â€Å"Sabi nila tumataas daw economic growth ng pilipinas pero di ko masyadong ramdam†. D – †Asean economic is on hype right now and will eventually peak after 15 or 20years if no war will occur. Philippine econ is growing by single digit but the market per industry per capita is growing double digits faster than national econs totality. It is safe to say that now is the best time to invest in ph market.† 8. Are you satisfied on how the government provide its services to the public? Why? A – â€Å"di masyado satisfied, wala pa ding nakikitang improvement.† D – â€Å"Yes. There are many improvements on public services. The only problem is the public is not well aware of those improvements and how they can utilize it.† G – â€Å"No, I think priorities are not being properly set and attended to.† 9. For you what is the most efficient tax rate? A – Dahil medyo nag hihirap pa ang pilipinas, ok na siguro ang tax rate ngayon, basta wag lang makurakot, pag konti konti umaangat yung economy dapat baba din yung tax rate. B – 5 % C – 20% D – 9.3% E – â€Å"I don’t give interviews this way. But I’ll answer question 9. As other questions can be answered through interment and books. The most efficient tax system is the flat tax. I propose a 10 % flat rate across the board. This most fair and efficient of all. Done in more than 43 countries and by the most successful ones. Please research on my interviews. Just google my name and flat tax. You’ll find all you need for this issue. Thanks† F – 10% G – less than 30% V. Discussion Most of the respondents agree that an equitable tax system should ask the taxpayers to contribute to the cost of public services based on ability to pay. Tax payments are indeed the lifeblood of the government, any government will not stand without funding from its people. Taxes are also used to create societal order. It is used to protect its citizens. Taxes are used to pay for the salaries of the police and armies. A farmer will not plant his crops if he knows that it will be stolen in the morning, then economic productivity would be impossible. In our current system, the top tax bracket are those earning at least P500,000 or those earning at least P41,667. Those earning P41,667 per month pays the same taxes as to those earning P1,000,000. Everyone will agree that the situation is already inequitable. The tax bracket thus should be adjusted according to the salaries of the taxpayers. All of the respondents does not directly uses accounting  services for the fact that it may be co stly for the since they are in the middle class. Value for your money, the government must make their taxpayers feel that they get value from the money (tax) that they pay. A customer who felt that he/she did not get the value for his money will not return to that restaurant, store or any other business establishment. The same goes with taxpayers they will avoid paying taxes if they feel that it will only be corrupted by public officials. The computation for the most efficient tax rate would be very difficult since it entails factors such as inflation, purchasing power, income, consistency with economic direction and a lot more, which are varying from a day-to-day or weekly basis. If the tax rate was set too low, administrative feasibility would be impossible and if the tax rate was set too high it would be consficatory which is unconstitutional and will lead to tax evasion. VI. Conclusion A good taxation system should provide an appropriate level of revenue on a timely basis, distribute the cost of taxation fairly, promote economic growth and efficiency, be easily administered and ensure accountability. People will avoid paying taxes if they feel that the taxes imposed are confiscatory in nature and this in turn reduces the tax base. The inequity of the tax system negates the command of the Constitution. The endless complains of the middle class towards the strict tax collection drive of the BIR may be lessened if they feel that there equity, or the rich is paying more taxes than them. The middle class should not be burdened more than the higher class. The BIR collected 1.2 trillion for 2012 however the government budget deficit still bloated from 197.8 billion in 2011 to P235 B. The Philippines, with the current taxation system, is always on budget deficit. And these year after year deficits includes huge amount of money thus resulting to higher public debt that the taxpayers also pay, with interest. It is time to change on how the government tax its people. Lowering the tax rate will not necessarily mean that it will lessen the budget of the government. Lowering tax will increase the tax base of the government and it will increase the cash flow in the economy, let the people decide where to put their money. Whichever way they use it, it will be productive to the economy since they are spending, when someone is spending another one is profiting and through profits is where the government gets its taxes. Unlike  if taxes are corrupted and stored into secret bank accounts. VII. Recommendation The recommends that more respondents be included in the study. The taxation system of the country needs a lot of reforms. The taxation system should be based on the taxpayer’s ability to pay and should not be confiscatory in nature. Lowering the tax rate and increasing the tax bracket ceiling will initially lower tax collection but will increase it by the next year or two because the tax base will enlarge. Bibliography Books Abola, Victor, Villegas, Bernardo, (2001). Economics An Introduction. Pasig City, Philippines: Inkwell Publishing Company, Inc. Cuevas, R.C., Paraiso O.C., Larano, L.C., (2011). Macroeconomics. Malabon City: Mutya Publishing House, Inc. Mankiw G.N., (2013). Principles of Economics. Pasig City, Philippines: Cengage Learning Asia Pte Ltd (Philippine Branch). McCaCandless, G.T. (1991). Macroeconomics theory. New Jersey: Harper and Row. Internet Fiscal drag. (2014, April 16). Retrieved from Wikipedia.org. October 10, 2014. Fiscal Drag Definition | Investopedia. (n.d.). Retrieved October 10, 2014.

Effective Communication Essay

Effective communication is essential in any workplace, especially within a criminal justice organization. In this paper, the author will discuss the process of verbal and nonverbal communication and the associated components of each, the differences between listening and hearing in communication, the formal and informal channels of communication in criminal justice organizations and the strategies that may be implemented to overcome communication barriers therein. Types of Communication and the Process Involved  Communication is defined as â€Å"a process involving several steps, among two or more persons, for the primary purpose of exchanging information. † (Wallace & Roberson, 2009). This process can involve two types of communication: verbal and nonverbal. Verbal Verbal communication includes transmitting information orally. This type of communication can involve sharing information or exchanging ideas between two people or a group. Speaking is just one aspect of verbal communication. Verbal communication does not solely involve the sender transmitting the message to the receiver. Verbal communication also involves listening from the receiver and giving feedback to the sender as a confirmation that the message was understood. In a criminal justice organization, â€Å"oral communication skills are necessary to talk with members of the general public, request assistance from other officers, advise suspects of their Miranda rights, and inform supervisors that certain actions have occurred. † (Wallace & Roberson, 2009). Being an officer requires a lot of verbal communication to fulfill some of the essential duties of working in law enforcement. Nonverbal Nonverbal communication includes written communication via reports, memorandums, notes from meetings, notes taken from accounts between officers and witnesses, victims, suspects, etc. Nonverbal can also include facial expressions. Facial expressions and body language oftentimes are used to convey emotions when words are absent. The Process of Communication The process of communication involves transmitting an idea, sending the idea through a medium (verbal/nonverbal), receiving the message, understanding the idea, and providing feedback to the message sender. The first step of transmitting an idea â€Å"implies the formation of one or several thoughts and the desire to express these ideas†. (Wallace & Roberson, 2009). The next step involves choosing a method of communicating that idea. This can be done through verbal or nonverbal communication. Despite what method is used, it is imperative to know who the audience is and decide what tone the message is to be delivered. The tone, especially with oral communication, can make a world of a difference in how the receiver interprets the message. When the receiver then receives the message, his interpretation may not be how the message was originally intended to be received. The understanding of the idea or message relies strongly on interpretation of the person receiving the message. The process is then completed when the receiver provides feedback to the message sender by clarifying what he or she understood and then agreeing or disagreeing with the message itself. All these steps are part of the communication process, if one step fails then the communication becomes ineffective and invaluable. Listening vs. Hearing  According to the American Heritage College Dictionary, the word hearing is defined as â€Å"the sense by which sound is perceived; the capacity to hear† (2009). Hearing can include the capacity to hear the audio of the message being received and the words being enunciated, but it cannot ensure whether the message was indeed understood. Hearing is only one part of the communication process. The ability to comprehend by actually listening to what is being said, understanding the message by using the aids such as tone, facial expressions and body language completes this process. Active listening is important to effective communication. Channels of Communication Channels of communication in a criminal justice organization help demonstrate how the information flows from one person or group to another. The flow of communication or channels can include formal or informal methods. Formal Formal channels of communication include orders, directives and written memorandums that follow a chain of command. Communication in this scenario usually flows downward from the highest level of the totem pole, such as a police chief down to its subordinates. This type of channel of communication has both its advantages and disadvantages. The advantage of using a formal channel promote uniformity within the department. All officers, despite their rank, receive the same information. The disadvantage of using formal channels is that it sometimes stops the free flow of communication. If this channel type of communication is used it does not leave much room for officers to exchange freely any information within their department. That is to say that patrol officers usually are not encouraged to communicate amongst their peers but rather just receive instruction from their superiors. This hinders the department because officers are not encouraged to help one another, communicate with each other and possibly provide or exchange crucial information that might help them execute their responsibilities. Informal Informal channels of communication include â€Å"unofficial routes of communication within a law enforcement agency. These channels do not appear on any organizational chart, and they may not be officially sanctioned by the department. † (Wallace & Roberson, 2009). This type of communication usually allows a free flow of information within all those employed in criminal justice organization. The direction of communication usually does not go up or down the ladder of chain of command. It opens up and encourages communication between officers and the different departments that make up the law enforcement agency. It promotes the sharing of information amongst peers that may ultimately contribute to successfully completing their duty of serving and protecting the community together as a team. Barriers to Effective Communication There are many barriers to effective communication. These barriers include emotional, physical and semantic barriers. Ineffective listening can also be construed as an important barrier as well. Emotional barriers can include an officer having low self esteem. This officer in question perhaps feels the need to refrain from communicating anything because he lacks self-confidence and is afraid to be put down by his peers. Many agencies have confronted this type of barrier by providing peer support groups so that they can work together to break these feelings of insecurity and promote a sense of trust. Physical barriers can breakdown communication. Physical barriers can include the use of faulty equipment where messages cannot be transmitted from one to another because the radio transmitters are not working or the computers in the vehicles or in the office are down. Having readily available and working technological equipment can help with communication between officers. Other types of physical barriers is perhaps the distance between officers when they are communicating. Shortening the distance can help provide a feeling of camaraderie and trust. Semantics involve the selection of words you choose to aid you with your communication. Obviously if you choose the wrong word, the communication will not be as effective and the entire message can be misread. Ineffective listening can also play a role in hindering the communication process. If one is not engaged in the speaker because perhaps they do not find the speaker or his/her topic interesting enough, or perhaps you already have your biases or set opinions on what is being said and so your are listening with a closed mind, this can lend to ruining the communication between you and the sender. Strategies to Overcome Barriers In order to overcome the above mentioned barriers, you must first understand what kind of barrier is preventing the flow of communication. Once pinpointing the type of barrier you can proceed to try and remove those barriers so that you can become an effective communicator. Emotional barriers can be dealt with by working on self improvement such as going to counseling for depression or self esteem issues can help. Law enforcement agencies can provide help with finding the right person to talk to or by providing a peer support group you can join to help deal with these types of emotional barriers. Physical barriers can be handled by ensuring that all equipment used within the department is adequately functioning and therefore the lines of communication can remain open. If the physical barrier involves distance between officers, then that distance needs to be shortened so that the communication between these officers allows for better exchange between them. Barriers that involve semantics can be improved upon by going to school or studying grammar, and word selection. The internet is a great way to explore tools that can help with improving your communication skills with words. Identifying what barriers are preventing someone from exchanging information and finding appropriate solutions to overcome these challenges will ensure a better and more effective way of communicating. Conclusion As children we learned early on how to communicate first without words then learning to speak and finally learning to write. Communication is a vital part of life. Without proper communication, the exchange of ideas and messages cannot be conveyed between people in either a personal or professional setting. Communication within a criminal justice organization is just as important. Learning how the process of communication works and identifying the barriers that breakdown this communication are tools that are needed. Communication is crucial to helping overall with the execution of law enforcement.

Difm or Diy

I would have preferred a third option in the discussion board question, a DIFM and DIY option together and I would have definitely selected this option. I believe Auto-Mart would have benefited the most if it had the enough resources and finances to adopt that third option. The auto repair market has a lot of competition, so Auto-Mart could target both consumers. Having a hassle free auto repair shop and a fully packed parts store will enable Auto-Mart to offer a wide range of customers for repairs and parts.Moreover, customers will have the ability to choose the best parts and have them installed at Auto-Mart; thus Auto-Mart â€Å"will kill two birds in one stone†. But since we are asked to choose only option, I would suggest that Auto-Mart should emphasis its business on the DIFM. According to Ags company, the NPD report concluded that â€Å"68% OF U. S. CONSUMERS PREFER DIFM TO DIY† in the auto service industry (2012). It is mainly because people need to maintain the ir car in its best order to prolong its life span, this makes absolute sense.We use our car daily for the longest possible time, and we have spent a descent amount of cash , so why risk doing a repair service ourselves when we are able to get a trustworthy professional technician to the job. Additionally, most people might not have the free time to do a project themselves, and even if they did it might end up costing them the same if they don’t have right equipment for the job. Therefore Auto-Mart best business emphasis should be a DIFM type of business.A â€Å"do-it-yourself† business will cater for customers who shop for parts and accessories, and tend to install the products themselves. It is basically for the customers who have the time and skills to complete many projects. Some stores like Home Depot have an â€Å"our hands-on workshops† and â€Å"1-2-3 books† to provide the â€Å"do it yourself† customers with the skills and expectations need ed to complete many projects around their homes (Home Depot, 2011).Furthermore, many televisions shows like Martha Stewarts have portrayed the some DIY project as a fun and entertaining; thus this new trend is evolving. The advantages of this type of business I believe will enable the business to do its job without having to pay extra fees. No workers to provide a service, a small shop to display the parts, and having the ability to allocate some of the profits to open several new locations.Usually a business grows when it translates its customers’ needs and add these opportunities to its company, a â€Å"do- it –yourself† business can’t expand its service other than expanding its products and to new locations. It is kind of limited which I believe is a disadvantage. But to the willing customers it will give them the knowledge and education to do things with their hands, and this education goes a long way; in the future that customer will be able to fix a nd repair what is needed in a shorter and cost effective way.As well as the feeling of accomplishment, saving money, and feeling in control. The â€Å"do-it-for-me† business will cater for customers who don’t have the time, energy, skill, or even the temperament to do the job. This business will actually do the job for the customer but for an extra fee, that some customers are willing to pay in return for a job well done, time saved, less frustration, and the guarantee that some businesses tend to give for the service provided.The advantages of the â€Å"do-it-for-me† business will allow the business to attract and maintain a loyal customer base which is vital for any growing business. The business will be able to profit more due to the extra fees for labor , and will probably be able to convince its customers into doing new repairs that will add up to their profit. A â€Å"do-it-for-me† business should gain the trust of its customers, or else they will l ose their customer to a different business or to the DIY method.Thus a huge disadvantage for a new established business that needs to build its reputation, through marketing and advertising. The other disadvantage or challenge a DIFM business will face is the huge costs it will incur; having labor costs that will only increase for a quicker service, costs of equipment to get the job done, a fairly large working space area, and after sales problem to deal with. But once established and running, the DIFM will generate more money than a DIY business for the auto service industry.Therefore, a DIFM business might be the right emphasis to implement. Do it yourself examples: †¢Super markets where you buy your groceries and cook your own meal. †¢Canadian Tire/ Home Depot/ Ikea †¢DIY Drones †¢Zellers †¢Wal-Mart Do it for me examples: is more profitable due to the wide range opportunity of these types of stores or businesses can benefit from a customer. †¢Restaur ants where you order, eat, and enjoy! †¢Canadian Tire / Home Depot/ Ikea( for an extra fee you get the service) †¢Canada Wide Plumbing & Mechanical Services Inc. Paradise Pools Canada †¢Car wash Reference: AGS Company. (2012). 68% of U. S. consumers prefer DIFM to DIY, according to NDP. Retrieved from AGS Company website: http://www. agscompany. com/news/369-68-of-us-consumers-prefer-difm-to-diy-according-to-npd Hal Dean, D. (2010). UNDERSTANDING THE DO-IT-YOURSELF CONSUMER. Journal Of International Business Disciplines, 5(1), 42-54. Miller, R. K. , & Washington, K. D. (2007). CHAPTER 13: DO-IT-YOURSELF PROJECTS. In, Leisure Market Research Handbook (pp. 83-85). Richard K. Miller & Associates. )

American Civil War Term Paper Example | Topics and Well Written Essays - 750 words

American Civil War - Term Paper Example On the other part, North states were against slavery. The South wanted the new states to be slavery states, but the North wanted such states to be Free states. The southerners preferred wanted new territories to be granted the right to vote on whether they would be Free states or slave states according to the state’s rights. The issue of slavery was heightened by the North abolition movements such as the Free-state movements of Kansas. The southerners claimed that the federal government was prohibited by the tenth amendment from interfering with their right to own property and slaves. The southerners believed that the US constitution denied the states the right to act independently and decide whether to implement certain federal acts (Arnold and Wiener 19). The election of Abraham Lincoln as the President also stirred the slavery debate after he asserted that slavery should be abolished. South Carolina seceded from the Union with other seven states thus forming the Confederate States of America (CSA). The civil war broke after the secession of South Carolina and other south states that created the Confederate Constitution that granted more autonomy to the states. In February 1861, the south started seizing federal forts and repulsed the supply ships. Lincoln was inaugurated in March 1861 and vowed to fight secession of the south (Kingseed 41). Fort Sumter was attacked in April 1861 and the southern commanders allowed the Union troops to leave the fort safely. President Lincoln called for army volunteers and proclaimed a blockade of the south thus leading to the Bull Run battle in July 21, 1861. The Bull Run was the first major battle that was fought at Manassas Junction near Washington, D.C. The north lost the battle and the troops retreated to the capital. In the battle, Gen McDowell of north led 30,000 men against 22,000 southern troops but ultimately the North lost and Lincoln replaced McDowell with Gen McClellan. The battle of Shiloh was fought in Ap ril 1861 in Tennessee whereby both sides incurred heavy casualties with Gen Grant overcoming the southern forces (Kingseed 76). Another significant event was the Peninsular Campaign of March-July 1862 that occurred in South Virginia whereby Gen McClellan attacked Richmond via the South, but assumed defensive tactic rather than pressurizing for victory. In September 1862, the Antietam battle occurred in Maryland whereby more than 23,000 troops from both sides died with southern troops led by Gen Lee retreating to Virginia (Kingseed 88). In the same month of September 1862, President Lincoln announced the Emancipation Proclamation after the Antietam victory by claiming that all rebelling states would be finally freed and European nations should not participate in the war as it would amount making a decision on the issue of slavery (Rees 99). In July 1863, Vicksburg surrendered to Gen Grant and all the Mississippi River became under control of the Union forces. In March 1864, Gen Grant assaulted Richmond in Washington, DC and marched on with the fight even though he lost 55,000 soldiers in Central Virginia after encountering Gen Lee troops in his march to Richmond in May 1864. In the Atlanta to Savannah battle of September-December 1864, Gen Sherman of Union troops destroyed the railway lines, burned crops and destroyed all the buildings in order to demoralize the southern troops. In January, 1865, the confederacy

Both Parent should assume equal responsibilty in raising child Research Paper

Both Parent should assume equal responsibilty in raising child - Research Paper Example These give them the ability to teach their children what is required of them so as to grow up as moral people in the society. When a focus is made to the biblical view of parents’ responsibility for their children, God prepares a place in their heart for the love and nurture of children. God builds a foundation for ones love as well as love for their spouse after which he lays a foundation for the love of their children. These foundations lay a good framework for parents’ responsibility for themselves and their children. It is through the efforts of both parents that a child becomes a true person. Parents offer the first education to their children even before the teacher comes in the child’s life. The child’s first impression of the world is created from the impression the child receives while still at home under their parents’ responsibility. Therefore it is advisable that parents present a better perception of life to their children according to Sclafani (2004). The only way through achieving this goal is ensuring that they take full responsibility of their children lives. For instance when the child goes to school the first time, he/she will perceive the teacher as he/she perceives his/her parents. If he is a male teacher then the child will perceive him the way he/she perceives his/her father. ... Thus it can be argued that the issue of parents’ responsibility is a continuous aspect of live which never comes to a halt. According to Sonna (2006), it is important that parents take continuous responsibility until their children get married as marriage is regarded as the inheritance of love from both father and mother. Through their parents, children learn how to love themselves and others; it is through this they are able to develop love for their spouse in future. If the both parents never played their part better in taking care of this responsibility regarding love, then it is definite that the same will happen to the child’s life. This is because it is in receiving that we learn to give and this completes a responsible individual in the society. It is important that both parents take equal responsibility for their children. This idea can be attributed to the fact that raising children responsibly is among the difficult jobs. The issue of taking child responsibili ty today appears more complex due to the diminishing aspect of the extended families. In order to avoid the complexity, it is the responsibility of each of the two parents to play their roles in raising the child. For the mother responsibility begins immediately after conception. This is because she has to ensure good health of the unborn baby. In this case, the father’s responsibility for the unborn child is to ensure the mother’s health conditions are good and she takes good care of her. After the child is born the mother appears to be the closest parent compared to father due to breastfeeding. At this stage the father should also ensure that come into contact with the child. This is important as child at this

The Multicultural Affects of Communication in a Large Company Essay

The Multicultural Affects of Communication in a Large Company - Essay Example A company is referred to have a multi – cultural workforce where the employees of the company is a variety of ethnic, racial, gender, and religious backgrounds. In the current time with the high levels of globalization this is a growing trend and although a very unorthodox management style, this is proving to be a relatively well accepted form of workforce management. Several benefits have been recognized with having a diverse set of employees and management staff for every company irrespective of its size. Some of these benefits include higher creativity, better decision making, and greater success in marketing especially to foreigners, better economic opportunity distribution and even the upliftment of community especially for the ethnic minorities (Kenig, 2008). Despite the benefits the diverse work cultures also led to numerous issues within organizations, especially large organizations as well. The issues include higher costs, interpersonal conflicts, discrimination issues, and most essentially communication breakdowns. A multi – cultural organization involves several people with different dialects and multi – cultural communication everywhere. Large companies are faced with numerous issues due to the multi – cultural languages. The first and highest impact is on the marketing processes of the company. Second, people from different cultures have different approaches and perspectives for work; this is a very common fact. For a team to be effective and efficient in large companies, it is essential that all members of the team – work on the same page to bring up the team together. However, with the different views and styles of approaching work, and with the language differences, it would be very difficult to keep in track, and in pace the overall team performance (Sellin & Winters, 2005). Various communication styles among various cultures are different and hence this could also be a major cause for a

Theories of the Atonement Thesis Example | Topics and Well Written Essays - 3000 words

Theories of the Atonement - Thesis Example Secondly, man is sinful because Adam and Eve sinned. This unique position as federal head brought offspring where that sin was imputed. And, thirdly, no sinful person can atone for another person's sins; but only a sinless person can do it. The subjective assumption of the punishment of God in the New Testament seemingly under stresses the fact that there is room for clemency or forgiveness. However, if we look at both the Old and the New Testaments, God's justice and His forgiveness would seem two contradicting aspects of His person. In other words, it is quite inconceivable that God's justice and forgiveness can be reconciled or can exist hand in hand. This was depicted in the Old Testament where people saw the justice of God every time they fell into sin and were punished severely for it even at the very act of performing the blood sacrifice to appease God's anger. Part of God's creation, which, although perfect at one time, was yet disposed to be developed by man, for Adam was to care and till the garden. Here, too, the man Adam was to commence his own spiritual development which is why God endowed him with a free will. This unique position as the federal head, however, made it possible for Adam to make his preference. One choice to reach spiritual maturity was to train or develop his spirit through the exercise of obedience to the word of God, while his other choice was to lead man to reach spiritual maturity through the knowledge of good and evil. Adam would have still developed his spirit by recognizing the fact that all that is opposed to the will of God is an evil to be avoided and through voluntary resistance to such evil, to the full spiritual development or a godlike knowledge of good and evil. But by his eating of the forbidden fruit, Adam had to learn the difference between good and evil from his own guilty experience.