Independents study Essay Example | Topics and Well Written Essays - 2500 words

Independents study - Essay Example Ordinarily, marketing is considered an activity or function performed by business firms. However, marketing can also be carried out by other organizations and even by individuals. Whenever you try to persuade somebody to buy something, you are performing a marketing activity. Broadly viewed, the essence of marketing is a transaction - an exchange. Marketing occurs any time one social unit strives to exchange something of value with another social unit. Thus, marketing consists of all activities designed to generate and facilitate any exchange intended to satisfy human needs or wants ( Stanton, 1991). eMarketing is the "product of the meeting between modern communication technologies and the age-old marketing principles that humans have always applied.E-marketing or electronic marketing refers to the application of marketing principles and techniques via electronic media and more specifically the Internet. The terms eMarketing, Internet marketing and online marketing, are frequently interchanged, and can often be considered synonymous." eMarketing is the process of marketing a brand using the Internet. It includes both direct response marketing and indirect marketing elements and uses a range of technologies to help connect businesses to their customers. By such a definition, eMarketing encompasses all the activities a business conducts via the worldwide web with the aim of attracting new business, retaining current business and developing its brand identity. E-marketing involves marketing planning within the context of the e-business e-environment. So not surprisingly, the successful e-marketing plan is based on traditional marketing disciplines and planning techniques, adapted for the digital media environment and then mixed with new digital marketing communications techniques This research looked into the advantages and limitations of eMarketing in an attempt to guide prospective marketers in the sale of their products. The Research Problem This research tried to look into the advantages and limitations of eMarketing. Much has been said about these aspects of emarketing but a few so far had looked into the benefits and limitations derived from it. Specifically, it attempted to answer the following questions: 1. What is eMarketing 2. What are the advantages of eMarketing 3. What are the limitations/disadvantages of eMarketing Related Literature This part describes and discusses important concepts, ideas, judgments and opinions of experts and authorities on topics which have bearing on the present study. The studies and literature have been reviewed to provide insights and to help the researcher in formulating problems and hypothesis and aid in the analysis and interpretation of data. What is eMarketing eMarketing is essentially part of marketing. The American Marketing Association (AMA) definition (2004) is as follows: "Marketing is an organizational function and a set of processes for creating, communicating and delivering value to customers and for managing customer relationships in ways that benefit the organization and its stakeholders." Therefore eMarketing by its very nature is one aspect of an organizational

You can choose the topic Research Paper Example | Topics and Well Written Essays - 500 words

You can choose the topic - Research Paper Example In the ‘experience machine’ proposed by Nozick, we may be brought to ask – how can one be infinitely happy in a setting where no knowledge or feeling of pain is evident? How is it ever possible in a virtual sphere of living to attain true happiness if in this world we have no way of distinguishing pain from pleasure since pleasure is all there is? Apart from any form of suffering or unpleasant experience, it would be difficult to figure out what being truly happy is like for our basic concept of happiness is normally derived from the notion of its opposite. Moreover, Nozick’s virtual machine, as it is by nature, would bear no potential of subjecting us to the challenges which form the essence of life as we have been significantly aware of through our regular encounter of reality. Dwelling in an ‘experience machine’ occurs to be an equivalent of living in a place where no one can be expected to pay regard for the value of ethics. All that matters herein is pleasure in its ultimate level or concentration so that each individual finds no required commitment to care or even think of someone else’s welfare. Apparently, such person may go through the typical course of virtual life in which one solely lives for oneself, a rather selfish endeavor to ponder about. To assure there could be eternal bliss in a place that mechanically generates object of happiness and takes full control of our senses to be conditioned towards the state of mirth alone and with no trace of low-spiritedness is impossible. As human beings who have initially become acquainted and accustomed to the several truths found in reality, we see our external differences from each other and know primarily that our distinct character traits from the rest of our kind exhibit the fact that each one of us is unique. Because of this, the meaning of happiness may be established as one and the

Research paper Example | Topics and Well Written Essays - 1500 words - 1

Research Paper Example The study objectives of this study include the analysis of the status of internet marketing in Hong Kong, to examine the effectiveness of internet marketing at Hong Kong, and to examine the behavior and the viewpoints of consumers, towards internet marketing (Anderson, Claes, & Lehmann 53). Introduction There is no doubt that the internet continues to shape consumer trends not only in Hong Kong, but also in the rest of the world. The internet has grown into a crucial source of information for the entire population. In response to this trend, and the growing influence of the internet, advertisers and marketers found it a useful tool to reach target consumers. Due to the integrated nature of the role of the internet in marketing, the effectiveness of online advertising has remained an issue of debate among consumers, scholars and advertisers (Charlesworth 33-334). This paper will be an analysis of the status of internet marketing in Hong Kong and its effectiveness in shaping purchasing behaviors of Hong Kong consumers. Basically, the paper will analyze the role played by internet advertizing in influencing Hong Kong’s consumer behavior. ... ance publication of 2008 noted that the amounts spent on internet advertising in Hong Kong are in the range of HK$ 172 million, for the opening quarter of 2008. Of the total expenditure, electrical and computer appliances grouping contributed the most, giving a total of HK$ 30 million. During this quarter of 2008, more than 1000 advertisers advertised their wares over the internet: 5.5 billion internet-advertising impressions and 2800 campaigns. Previous studies show that advertising – directly or indirectly influences the purchasing behavior of consumers. According to Charlesworth, customers with a fair outlook towards advertising are more likely to be influenced by advertising – into making purchases (67-69). Undoubtedly, there are many types of advertisements, which people can use to advertise their products and services. Currently, internet advertising has proved to be the most effective method of marketing products. The emergence of the internet as a tool for marke ting has so far proved to be one of the most effective methods of boosting consumer behavior. It is imperative to note that internet use began in 1980s and has since grown tremendously throughout the world. The emergence of new technologies such as fiber optics has even led to the increase of business opportunities, but its use as well. All over the world, over 150 million people use internet for various purposes, and the numbers keep on increasing each day. Today, through internet, the world has become a global village where consumers use the smallest gadgets—mobile phones—to buy products and services (Faber, Lee, and Xiaoli 447). From internet banking to money transfer to online purchasing, the internet has become a powerful device in the consumer industry. Various governments are busy putting

Myofascial Triggger Point Essay Example for Free

Myofascial Triggger Point Essay This chapter is the review of the available literature concerning the theoretic content that is necessary to understand the trapezius muscle and its role in the symptoms associated with upper back pain. Particularly the issues about the types of trigger points, including a discussion of myofascial trigger point therapy and acupuncture trigger point therapy. More importantly the awareness and understanding on how to improve the quality of life by learning about the alternative options, making changes and applying self-help strategies on myofascial trigger points. Given this points, a brief description of the topics are noted: It is painful to say that about 23 million persons, or 10 percent of the U. S. population, have one or more chronic disorders of the musculoskeletal system (Imamura, Fischer, Imamura, Teixeira, Tchia Kaziyama, (1997). The most common reason for the breakthrough of pain and rigidity in the head, neck and shoulder is the development of myofascial trigger points (MTrPs) activity in those areas. Factors responsible to set in motion trigger point in the muscles of the neck and shoulder region include postural disorders, drooping of the shoulder girdle, direct and indirect overloading of the neck muscles, acute trauma to the neck and anxiety (Baldry, 2002). For instance, the muscle most often affected by MTrPs is the trapezius muscle. Any position or task that requires the shoulders to carry out the weight of the upper extremities repeatedly or for prolonged periods of time overloads the upper trapezius muscle, and strongly boosts the development of MTrPs (Mense, 2001). Incidentally, MTrPs extremely common and became a painful part of nearly everyone’s life at one time or another. ), the upper trapezius active MTrPs are common in patients presenting neck pain (Simons Travell 1999). Surprising statistics suggested that neck pain has a lifetime incidence of 45%-54% in the general population (Fernandez-de-las-Penas, Alonso-Blanco Mangolarra, 2007). Trigger points are tender to direct pressure or squeezing, they are painful and they are palpable as hard nodules. Rachlin, 2005). In fact, Simons Travell (1999) has described pain due to TrPs is a cause of pain in all parts of the body and it has been reported as a source of pain in numerous medical conditions. Patients presenting mainly with upper body pain or headaches are more likely to MTrPs pain than patients presenting with pain located elsewhere (Rachlin, 2005). Indeed, therapy for MTrPs has been used by Bilkstad and Gemmell, (2008) with anecdotal success in patients with non-specific neck pa in. Gemmell and Allen’s (2008) study also proved that a session of trigger point therapy, has a clinical meaningful effects in the treatment of acute trigger points of the upper trapezius muscle. Certainly acupuncture for MTrPs is an effective and efficient technique for the treatment of myofascial pain and dysfunction. That is, an acupuncture needle is inserted through the skin and moved gently up and down through the MTrPs. The effect is to de-activate the trigger point and relax the muscle according to Travell and Simons (1999). Furthermore, studies of neck pain have proposed that manipulation is an effective therapy, especially when combined with exercise (Rubinstein, Leboeuf-Yde, Knol, de Koekkoek, Pfeifle van Tulder, 2008). Gatterman (2005) stated that chiropractic treatment of the spine has a relaxing effect on the spinal muscle and a loosening effect on spinal articulations, hence making a difference in a number of ailments drawn by cervical structure. Historical Background Review  Back to 1816, British physician Balfour, as cited by Stockman, described â€Å"nodular tumors and thickenings which were painful to the touch, and from which pains shot to neighboring parts† (Stockman, 1904 p. 107-116). In 1841, trigger points have been documented in western medicine research. In the European literature, regional musculoskeletal pain conditions have been documented since the 18th century (Reynolds, 1983). Dr. Janet Travell (1901-1997) is generally credited for bringing MTrPs to the attention of healthcare providers. MTrPs have been described and rediscovered for several centuries by various clinicians and researchers as far back as the 16th century, de Baillou (1538-1616), Ruhmann (1940) described what is now known as myofascial pain syndrome (MPS). Bron Dommerholt, ( 2012, p. 1) acknowledges, myofascial pain syndrome is defined as the â€Å"sensory, motor, and autonomic symptoms caused by Mypfascial Trigger Points†, and has become a recognized medical diagnosis among pain specialists. The first trigger point manual was published in 1931 in Germany nearly a decade before Dr.  Janet Travell became interested in MTrPs These early descriptions and other historic papers did illustrate the basic features of MTrPs quite accurately (Simons, 1975). In 1966, Dr. Travell founded the North American Academy of Manipulative Medicine, together with Dr. John Mennell, who also published several articles about MTrPs (Mennell, 1976-1989). In the early 1960s, Dr. David Simons was introduced to Dr. Travell and her work, which became the start of a fruitful collaboration eventually resulting in several publications, including the Trigger Point Manuals (Simons Travell 1999). The Trigger Point Manuals are the most comprehensive review of nearly 150 muscle referred-pain patterns based on Dr. Travell’s clinical observations, and they include an extensive review of the scientific basis of MTrPs. Both volumes have been translated into several foreign languages. These books are considered the definitive reference on myofascial pain and locating trigger points. Trapezius Muscle This diamond shape muscle is situated in the neck and upper part of the back and lies most superficially (Moore Dalley, 2006). It was given its name because the muscles of the two sides form a trapezium. The main action of the trapezius is to aid in head, neck and the clavicle movement. The trapezius commonly contains trigger points, and referred pain from these trigger points bring patients to the office more often than for any other problem. Figure 2. 1 shows the trapezius- a large kite-shaped muscle, covering much of the back and posterior neck. There are three main parts to the muscle: the Upper, middle, and lower part. Each part has its own actions and often different functions. Figure 2. 1 Trapezius Muscle Namely the upper portion of the trapezius muscle laterally flexes the head and the neck towards the same side, and assists in extreme rotation of the head so that the face turns to the opposite side. It can draw the clavicle backwards and raise it by rotating the clavicle. It usually helps to carry the weight of the upper limb during standing, or support a weight in the hand with the arm hanging. Acting bilaterally, the upper fibers extend the head and the neck . The upper trapezius can reflect headaches on the temples, dizziness, severe neck pain, intolerance to weight on your shoulders. While the middle trapezius reflects pain on the mid-back, headaches at the base of your skull and superficial burning pain close to the spine. On the other hand lower trapezius on the mid-back refers pain to the neck, and/or upper shoulder region (Simons Travell, 1999). Figure 2. 2 Trapezius Trigger Points Myofascial Trigger Points The word myofascial means muscle tissue (myo) and the connective tissue in and around it (fascia). According to the most commonly accepted theory, a myofascial trigger point ( Figure 2. ) is an area of hypersensitivity in a taut band, or contraction knot of skeletal muscle with respect to pain (Simons, et al. , 1999), as opposed to healthy muscle, which does not contain taut bands or trigger point (Shah, et al. 2005). The trigger point feels like a pea embedded within the muscle to the touch. A trigger point is always tender and becomes painful, like contracted knots that refers pain and tightness upon direct compression and is mediated by a local twitch response (Hong, 2006; Simons et al. , 1999; Simons, 2004). Auleciems (1995) furthermore researched the incidence of MPS, reported to be as high as 85% at certain American pain clinics. Figure 2. 3 Myofascia Trigger Point Taut Band Myofascial Trigger Point Development There are existing studies to account for the development of trigger points and subsequent pain patterns, but scientific evidence is lacking. Many researchers concur that an acute injury or repetitive small injuries may lead to the development of a trigger point which creates some degree of tissue damage (Rachlin, 2005). The damage to muscle and connective tissue can befall several ways. From lack of exercise, prolonged poor posture, vitamin deficiencies, sleep disturbances, and joint problems (Simons Travell, 1999). Examples of predisposing activities such as typing/moussing, handheld electronics, gardening, home improvement projects, work environments, holding a telephone receiver between the ear and shoulder to free arms; prolonged bending over a table; sitting in chairs with poor back support, improper height of arm rests or none at all (Simpson McCarthy, 2001); sustained loading as with heavy lifting, carrying babies, briefcases, boxes, wearing body armor or lifting bedridden patients. Injury from falling down stairs or whiplash injury in a motor vehicle accident (Lavelle, Lavelle, Susti, 2007). Myofascial Trigger Point Classification Trigger points are classified as being active or latent. The active, painful phase of the trigger point is the one which motivates people to seek relief. The active trigger point hurts when pressed with a finger and causes pain around it and in other areas. (Hong, 2006; Simons, 2004). The active trigger point referral symptom may feel like a dull ache, deep, pressing pain, burning, or a sensation of numbness and fatigue. If unaddressed or ineffectively treated, eventually other muscles around the dysfunctional one become stressed and develop secondary trigger points. It is not unusual for chronic pain patients to have multiple, overlapping referred pain patterns, making diagnosis and treatment more complex. Trigger points can also lie quietly in muscles, sometimes for years. This type of trigger point is called latent. Latent trigger points are very common. Probably one wont know they are there for the fact that they cause pain unless it is compressed. Latent trigger points cause restricted movement, distorted muscle movement patterns; stiffness and weakness of the affected muscle (Fricton, Kroening, Haley Siegert, 1985). When firm pressure is applied over the trigger point in a snapping often causes the muscle to â€Å"jump† or briskly contract a â€Å"local twitch response† (Simons et al. , 1999). The reaction of a twitch response during palpation of a trigger point, or during a trigger point release procedure, is a reliable confirmation that the trigger point has been accurately located. When a trigger point in one muscle can create pain in another area it is known as referred pain. This referred pain is felt not at the site of the trigger-point origin, but remote from it (Mense Schmit, 1977). For example (Figure. 2. 4), a primary trigger point in the upper trapezius muscle refers pain to the temple region of the head. All muscle tissue is potentially prone to developing trigger points. Fig. 2. 4 Referred Pain from Trapezius Trigger Points Treatment of Myofascial Trigger Points As a matter of fact treating each trigger point is relatively simple. Treating the whole myofascial pain syndrome so that pain fully goes away is a more complicated process. Pharmacologic treatment of patients with chronic muscle pain includes analgesics and medications to induce sleep and relax muscles. Antidepressants, anti-inflammatory drugs are often prescribed (Imamura et al. , 1997). The long-term clinical efficacy of various therapies is not clear, because data that incorporate pre- and post-treatment assessments with control groups are not available. No laboratory test or imaging technique has been established for diagnosing trigger points (Fricton et al. , 1985). However, the use of ultrasonography, electromyography, thermography, and muscle biopsy has been studied. A variety of hands-on skills, such as stretching, massage, manipulation, mobilization and strengthening (Simons, 2002), and a wide variety of modalities namely, diathermy, transcutaneous electrical nerve stimulation, ethyl chloride Spray and Stretch technique, dry needling, and trigger-point injections with local anesthetic, saline, or steroid heat, ice, ultrasound, electrical stimulation, mechanical pressure and light energy, are available to physicians and therapists for the treatment of trigger points (Edward Knowles, 2003). For instance trigger point therapies can help specifically a number of health issues such as: 1) Relieve migraine and headache 2) Alleviate low-back pain and improve range of motion Ease dependence over the counter or prescription medication 3) Release endorphins that work as the bodys natural painkiller 4) Enhance immunity by stimulating the bodys natural defense system. 5) Increase blood flow to bring oxygen (Dommerholt Huijbregts (2011, p. 18 ). The proposed principle of treatment of MPS is to inactivate the active MTrPs through the use of various therapeutic modalities (Hong, C. 2000). However, the various treatments are beyond the scope of this study, the main focus here is to determine the efficacy of acupuncture and myofascial trigger point therapy for upper back pain. Acupuncture Trigger point pain may result from old or new injuries, excessive work out, incorrect body mechanics and poor body posture. In this light, acupuncture treatments can help return the balance to muscles. It is one of the safest ways to address physical problems. Using FDA-approved grade of acupuncture needles, it stimulates the muscle fibers, generating involuntary twitching of muscles located on the suspect trigger point (Figure 2. 5). Usually leads to an immediate reduction of the tightness as well as a reduction or elimination of the related problems (Scholar Hong, 2000. Aside from relieving muscles from stress, acupuncture treatment releases endorphins, boosts the nervous system, enhances the immune system, and causes a number of other biochemical and hormonal changes (Napadow, Webb, Pearson, et al. , 2006). Acupuncture is a time proven and safe method to optimize health. In restoring balance to brain and nervous system functions, it helps regulate blood pressure, blood flow and body temperature, which is indirectly beneficial to managing and relieving body stressor (Birch, Hesselink, Jonkman, et al. , (2004).

Study Of The Vat System In Ethiopia Finance Essay

Study Of The Vat System In Ethiopia Finance Essay Government collects revenue from different types of sources to invest for public services like education, health, road and infrastructure distributes equally to the public. This revenue will be the one in which it levies from different income is called a tax. A tax is a blood vessel of a country for development, most of developed countries their tax harmonies are very attractive and strong, the people are well known about the tax what and why you are pay, if you are not pay you accept like you didnt accomplished your duty even your right. How ever in most Sahara counties like Ethiopia the people do not well understand about the necessity of the tax what and why you are pay, thats why the fraudulent and smugglers would be many and high developing country. Hence the problem of tax collection and assessment in Ethiopia is the gap between the taxpayers willingness to pay tax is as a major with different implementation and other problems by the tax collectors. In general in Ethiopia, where the awareness of taxpayers, the culture of paying taxes and the capacity of tax administrators appear poor. The tax system should be balance the economic activity and expected the people on the ability to pay a tax in proportion to their level of income. From the broad concepts of taxation the tax should be divided in to two major groups. These are direct and indirect tax, from these indirect tax the one in which highly Comprehensive that includes producers, wholesalers and retailers is the value added Tax (VAT). The value added tax (VAT) is a new tax system introduced in Ethiopia since 2003 as a Replacement to sales tax.This tax collects from domestic transaction and importation of goods. Where this tax is replaced the sales tax the assumption was the sales tax does not collect on added value, the value added tax minimizes the damage that may be caused by attempts to avoid and evade the tax and helps to ascertain the profit obtained by the tax payers and the tax initiates saving and investment because the tax is levied on consumable goods and services and does not tax capital and enhance economic growth and improves the ratio relationship between gross domestic product and government revenue. And has a proclamation, cites as a proclamation No. 285/2002. This paper will state the current main issues of VAT administration like organizational structure, staffing and training, Tax Payers Identification and Automation, invoicing and book keeping Requirements, controlling of filing and payment, Audit of VAT, Refunds management, penalties and cost of administration and compliances with its strength and weakness in Ethiopias as follows 2. OBJECTIVE OF THE STUDY How it works the Administration and compliance of VAT system in Ethiopia with its positive and negative during implementation of the current system and explains what compliance risks there are and why and how the risks occur over all those problems will be discussed and further the solutions shall be recommended in the report of study. 3. METHODOLOGY OF THE STUDY The study is gathered from different secondary data of annual reports and from assessment of different researches of administration of VAT system In Ethiopia by different Authors. 4. SCOPE OF THE STUDY The study is limited on the current of VAT administration in Ethiopian and compliance risks With its strength and weakness in which applies will be generalized. 5. DEFINITIONS A value added tax is a modern tax system and broad based .It replaces the sales tax, have two rates 15% and 0% with exemptions of the tax. The threshold is based on the annual sales of goods and services above 500,000 Ethiopia birr. Have two types of registration that is obligatory and voluntary registration, the voluntary registrants are registered when 75% their sales are supplied for VAT registered. The reports are monthly which provides in the declaration format whether it credit or nil. Any taxpayers who are not registered for VAT automatically payable to turn over tax (TOT). The exemption in VAT also applies in TOT. 6 .ANALYSIS (MAIN BODY) Value added tax in Ethiopia introduce in the year 2003 cited as proclamation No. 285/2002 which replaces the sales tax with the assumptions mentioned in the introduction part. The current Ethiopia Revenue and Customs Authority (ERCA) was Federal Inland Revenue Authority (FIRA) before 2008. During the period of FIRA the VAT would introduced and implemented in our country and still exercises after merging of FIRA and Customs Authority. The administration of VAT includes organizational structure, staffing and training, Tax Payers Identification and Automation, invoicing and book keeping Requirements, controlling of filing and payment, Audit of VAT, Refunds management, penalties and cost of administration all these activities are pertain to how applies and affects the government revenue and strategy properly will be describe as follows: 6.1 Organizational structure, staffing and training Ethiopia Revenue Authority should be taken an organizational structure for VAT to be implemented through the branches of the Authority and the staff recruited and trained during the preparation of the VAT introduced. Hence due the complication of the system in the Ethiopia case a special VAT unit in FIRA was setting up. Along this line, there were efforts to design the organization structure and to determine the number of staff to be trained and deployed. Some have been taken from the ex-sales tax unit, some have gone from the tax reform program and the Ministry of Revenue and some have been newly recruited. At present, the newly introduced Value Added Tax is administered by a newly established department located at the Mexico square and some branches in the country and by the Ethiopian Revenue and customs Authority. The new department in ERCA is answerable to the General Manager. The staffs are graduates of accounting, economics and the management profession. The organo-gram and staff assignment is depicted in the following diagram. General Manager ERCA Tax Payers registration and Education Division (7) VAT DEPARTMENT Head (5) VAT Administration (2) Revenue Collection and Enforcement Assessment and Audit Division Revenue Accounts and Consolidation Diagram 1:- Organo- gram of the VAT Department By: Arega Hailu Teffera June/2004 Even though, the VAT is computerized, considering the current and future challenges, the VAT department requires additional personnel in all areas- taxpayer education and service, accounting and collection, enforcement and audit. Efforts currently underway within the Ministry and ERCA to strengthen the VAT administration, to improve service delivery, training of staff should continue to address the shortfall encountered. Specially, the administration should focus in strengthening its audit and enforcement wings. 6.2 Tax Payers Identification and Automation Taxpayer Identification Number (TIN) and VAT SIGTAS were implemented during 2000-2003. These systems have been operational by the FIRA and regional states and city administrations revenue authorities through country-wide network As earlier described the system introduced during Federal In land Revenue Authority where it is Ethiopian Revenue and Customs Authority (ERCA). The system is an important for efficient and effective tax and customs administration. Any taxpayer has only one identification number; this will be used for VAT purpose, for with holding tax, for property tax e.t.c. In our country case taxpayers couldnt used different identification number. Except The trade license number issued by Ministry of Trade and Industry Automation of VAT administration commenced with a simple software developed by a local IT firm. In an attempt to deploy better software that integrates the different functions and processes of VAT administration, the government entered an agreement with a Canadian firm known as CRC-SOGEMA in April 2003. The software development project, VAT SIGTAS, was finalized and made operational at the VAT Department during February 2004. Later on, the new software rolled out to the regional branches of the ERCA. It was also made operational in four regional states and two city administration revenue authorities following the delegation of VAT administration. Large taxpayers, started applying VAT SIGTAS in October 2005 upon the decision of the tax authority to administer all taxes of large taxpayers under one office. Previously the large taxpayers used to settle their VAT obligations at the VAT Department. The proper implementation of SIGTAS all taxes would help realize the following anticipated benefits of the project: increased revenues and enhanced control, better service to taxpayers, standardize practices throughout operational departments, reduction of non-value adding activities, real-time management (reminders, remittances, etc.), and Integrated management of all taxes (especially for audit). The regional and city administration tax offices are also using the new system for their VAT operations with the previous VAT functionalities provided unchanged. Efforts are underway to deploy SIGTAS all taxes, with certain modifications, in all regional states and city administrations. The CRC-SOGEMA has already conducted requirements study. 6.3 invoicing and book keeping Requirements Is a very important for issuance of invoices during transaction of VAT system these invoices are printed by registered printing press after getting approval from ERCA. The invoices are separately printed for taxable and exempted transactions. In addition to the printing of invoice recording are mandatory for every VAT registered and required separate of taxable invoice and exempted. The VAT proclamation stipulates that VAT registrants should keep records of account for at least 10 years. However, due to lack of tax administrators follow-up and control, lack of awareness among the society and the prevalence of poverty.these rules are not applied perfectly as to the law required many problems faced with getting invoices, using duplicated invoices, lack of consistency in using invoice, most business holds two books ;one for tax Authority and for Banks . usually the understated income holds book for tax Authority and the over stated book would be for Banks, Do not use invoices approved by the Authority, dealing with buyer to issue the lower price in the invoice , also issue fraudulent invoices using invented VAT numbers of their own and collect VAT for their own e.t.c. These will be paralyzing the function of revenue as a whole. In order to solve this problem of invoicing the ERCA gets the expiriance from Latine America to be used the electronical cash registered at retailer on a net work with the SIGTAS. 6.4 controlling of filing and payment According to proclamation No. 285, Article 26/1, every registerd person is required to file VAT return with ERCA for each accounting period and to pay the tax for accounting period by the deadline for filling the VAT return. Article 26/2 , the VAT return for every accounting period shall be filled no later than the last day of the calendar month following the accounting period, where as VAT on taxable imports is collected at Customs and made by C.P.O automatically. The VAT liability is computed based on the invoice credit method in that the registered person will remit the difference between VAT received and VAT paid during transactions conducted during the accounting period. ERCA made a controlling and filing of VAT using computerized system to administer VAT properly authorities use computer programs, namely: Standard Integrated Government Tax Administration System (SIGTAS) and Automated System for Customs Data Management (ASYCUDA). The computer programs are used to maintain taxpayer register and process VAT returns. Detection of non-filers seems to be carried out mainly manually. The authority tries to identify non-filers in collaboration with the Ministry of Trade and Industry. In Ethiopia every trader is required to renew business license annually with the pertinent offices under the Ministry of Trade and Industry or regional governments. To renew business licenses, traders are required to produce evidence from tax authorities that all taxes have been Paid. The tax authorities on their part, before providing the evidence to taxpayers, 6.5, Audit of VAT Auditing is a basic measuring of for effective tax collection, Audit of VAT in our country was very complicated before the introduction of computerized the tax system, due to different fraudulent of using invoice as mentioned in the above invoicing and book keeping requirements. However, the audit case by the audit selection committee. The selection criteria include; credit declaration, nil VAT declaration, non filers, unusual VAT filing and information obtained from third parties and customs decleracion. Based on the above selected criteria would be subject to audit. Most of VAT registrant provides monthly report as credit or nil. This is the effect of tax evasion by the taxpayers. All these problems affect the potential of revenue this would be due to lack of taxpayers awareness, human resources auditor in particular, the number of VAT registrant compare to auditors or the employees in tax authority is very low they cannot cover by the actual current employees in the ERCA. 6.6 Refunds Management The VAT proclamation No. 285/2002 Article 27/1 stated that at least 25% of the value of a a registered persons taxable transaction for the accounting period is taxed at zero rate, the ERCA shall refund the amount of the VAT applied as a credit in excess of the amount of VAT charged for the accounting period within two months after the registered person files an application for refund, accompanied by documentary proof of payment of the excess amount. The second Article 27/2 relates to unused excess credit. For non-zero rated transactions, the amount of VAT applied as a credit in excess of the amount charged for the accounting period is to be carried forward to the next five accounting periods and credit against payments for these periods. The registered person can claim refund if it has still unused excess credit at the end of the five month period. Refund claims are subject to checks and audit by the tax authority. In view of promoting export supplies, the tax authority effects VAT r efund for exporters in 15 days after checking and verifying the documents presented to it. 6.7. Penalties Taxpayers that are not compliant to the VAT law are subject to administrative criminal penalties. According to the VAT proclamation, articles 45-47 administrative penalties are imposed while persons are not registered for VAT where registration is required, when any registered person issued incorrect tax invoices, where invoices are issued without being registered, where there is underpayment and late filing of returns. Administrative fines range from a fine 100 percent of the amount of tax payable and a fine of up to 50,000 Birr. According to articles 48-59 criminal offences are liable to prosecution. A tax offence is a violation of the criminal law of the country and thus is subject to criminal charge and prosecution. Tax evasion, obstruction of tax administration, failure to notify changes in business address and business line, unauthorized VAT collection, improper tax debit and credit notes, aiding or abetting, offence by entities, offence by tax officers, offence by receivers are liable on convection to monetary fine of Birr 1000- 200,000 and imprisonment of not less than 1 year to not more than 15 years depending on the gravity of the offence. 6.8. Cost of Administration In the case of Ethiopia the cost of VAT administration must be proportional with professional standards of like developing countries. The researches indicate in most developing countries cost of administration estimates the range between 1 2% of collection. Actually low collection may not reflect efficiency but rather indicate unused of resources may occurred. In our country the administration costs are: salaries and wages and top-ups to staff deployed to VAT department, the cost of fixed assets and consumables including telephones, faxes, internet, electricity and power, fuel and lubricants etc. Since customs collects duties and taxes in a single administrative document, i.e. the customs declaration, it is very difficult to apportion the cost of administration for VAT all these costs are the total consumable of ERCAs administration cost for VAT (the above costs are only for VAT actually expend ). Therefore when take 2003 2004 FIRA Customs report the total cost of administration for VAT was 9,718,848 birr and total collection of VAT during the year would be 5,234,730,000 birr, so total administration cost was 0.00186 this is under the standard from the point of professional standards sited. ( I think this information is too late, but it can see or indicate the current performance, how ever now a day there are a lot changes to use resources effectively like the deployment of automation, recruitment of employees by allocate more budget how ever, it is not researched, but still it has a limitation) (Source: FIRA and Customs- Administration and Finance, Budget for 2003/2004 fiscal year.) Tax Payers Compliance From any taxpayer that expected they must comply with the laws and regulations of tax and customs duty. How ever as an employee of tax and customs authority the real situation of the taxpayers behavior is not what we are expected them. They are not complying with the tax and customs law. For instance with the fulfillment of the VAT registration requirement, timely reporting with the actual transaction they did, using authorized VAT collection, making true financial statement for tax purpose, providing the correct VAT invoice for any client e.t.c. consider the above issues; most of our taxpayers are not compliance. This would be faced in daily activity during tax and customs assessment and collection. Even there is a positive improvement to comply with law in changing the taxpayers attitude through different way of awareness creation. Strength on VAT administration When ever the VAT administration in Ethiopia has a problem, but there are positive actions are taken off by the Authority to facilitate the tax and customs servies with strong enforcement for non compliance taxpayers. Basically the Authority pursued the reform program in order to achieve the main objectives that are tax policy and administration reform, and customs reform and modernization. From the reforms the tax policy and administration reform have a result during the implementation would be : income tax law that was in force for more than 40 years was replaced in July 2002; VAT was introduced on January 1, 2003 to replace sales tax. Turnover tax was introduced on January 1, 2003 to apply to those taxpayers whose annual turnover is below VAT threshold. Excise tax was rationalized to more accurately reflect the current market situation. National implementation of the TIN network through the installation of communication equipment at FIRA, and City and Regional administrations sites. And taxpayers were registered for TIN. The replacement of the estimated assessment method with the more standard assessment method in order to achieve equity and administrative efficiency in connection with presumptive taxation. Tax collection and audit manuals prepared and put in use. Large Taxpayers Office and VAT Department established. Operational departments are automated as part of the modernization of the FIRA. TIN system interface with the Ethiopian Customs Authority is operational.(before merging the two Authority) Using this in mind the strength way of FIRA, currently ERCA would be perform many activities to improve services delivery and the potential of revenue on VAT administration. Thus are; The reform introduced during FIRA would take as a base to perform effectively and introduced BPR. Make extensive consultation with stake holders, comprehensive taxpayers education program and aggressive advertisement campaign. strongly used of computerized tax and customs system ( SIGTAS, TIN, ASYCUDA ++) Create positive attitude for the tax collector with good payments. Conducted comprehensive trainings on the VAT law, regulation, directives and administration techniques for tax officers drawn from different area of the country. Create strong enforcement unit on VAT 7. Measures were taken to enforce registration: for non compliant 8 Administrative and criminal cases are strongly followed-up 9. Strongly applied deterrent provisions: penalties and prosecution e.t.c, thus would be Taken to improve performance of VAT administration. 9. Basic Weakness 1. Lack of strong and follow up for non complaints 2. Lack of human resources specially VAT auditors 3. Lack of taxpayers awareness. 4. In some lack of ethics . Although VAT was successfully introduced in Ethiopia due to adequate preparations, different challenges have been faced in implementation as I have stated in VAT administration. In general ERCA faced the following challenges in VAT administration still- Resistance against VAT registration, Failure to register due to the prevalence of large informal sector, Low level of tax awareness, Suppression of taxable sales, Failure to issue invoices during transaction, Negotiate with customers during transaction to account VAT or not, Print and use of identical invoices, one registered by the FIRA and the other not, Issuance of fictitious invoices among related persons without actual transaction to overstate input VAT and claim refund, Prevalence of significant number of constant credit filers, nil-filers and non-filers, Non-remittance of VAT collected, Prevalence of missing traders, poor audit and enforcement capacity of the tax authority, and Mal-practices in the administration aspect. Recommendations From the above study I recommended as following: Recruit quality and quantity of human resource to be deployed and Training and development for staffs who will join and who have already joined. All liable businesses registered for VAT in all sectors of the economy must be registered and it needs strong and practical monitoring and controlling system. that fall within the threshold should be identified and an action to be compliant.. Must be apply frequent audit system ,donot delay the auditing. Due to lack of auditor, the auditors must selective based on the size of the business with return of tax from these. Make consistent tax educations for taxpayers in each tax Authority to create awareness. Create ethical tax servants e.t.c All the basic challenges that mentioned must be change and improve with substantial monitoring and controlling effort. Conclusions Ethiopian Government committed to improve the tax harmony in each stage of the tax authority by allocating resources with the efforts of ERCA. The effort which applied is the introduction of tax reform in Ethiopia. The Government introduced the VAT since 2003, mainly to broaden the tax base, and to compensate for revenue loss as a result of duty reduction at customs, to reduce distortions by other indirect taxes, and to encourage trade and investment. With the challenges that already stated, the performance of tax from VAT would be increase. For the increasing of VAT collection the introduction of IT has great role. The implementation of SIGTAS increases revenue collection, Real-time Management of Non-compliers, Facilitation of Assessments and Reassessments, Prompt Calculation of Penalty and Interest, Provision of Better Service to Taxpayers, these are facilitated the collection of VAT progressively. Appreciating the role of IT in VAT administration, during FIRA decided to automate the administration of all taxes in an integrated manner. Thus, the functionalities of VAT SIGTAS were extended to embrace the other taxes and ERCA would be catch-up the system and implemented successfully. SIGTAS all taxes was tested at the Large Taxpayers Office in August 2006. Currently, all tax centers of the FIRA are using SIGTAS all taxes software. The application of SIGTAS has been instrumental in improving the efficiency and effectiveness of the tax administration. And Extensive consultation with stakeholders, comprehensive taxpayer education programmed, aggressive advertisement campaign and an intense registration drive did help the tax authority. Over all the experience of Ethiopia in automating tax administration, including VAT, shows that success in IT implementation is mainly dependent upon: aggressive implementation as per schedule, strict control over procedural issues, active action in case of peculiarities, monitoring and feedback, continuous manpower development, timely provision of hardware and supporting services, and proactive and genuine participation of every member of the tax authority.

Dantes Inferno Essay -- English Literature Essays

Dante's Inferno In Canto I, Dante has strayed from the True Way into the Dark Wood of Error. He opens his eyes and sees the mount Mount of Joy which is lit up by the sun. He sets out to try to climb the mountain, but his way is blocked by the Three Beasts of Worldliness: The Leopard of Malice and Fraud, The Lion of Violence and Ambition, and The She-Wolf of Incontinence. He then starts to lose all hope when Virgil, Dante’s symbol of Human Reason appears. Dante is very frightened and nervous by Virgil’s presence as you can tell by his response towards Virgil saying â€Å"Have pity on me, whatever thing you are, whether shade or living man† (Dantes Inferno pg. 30). Dante doesn’t know who or what Virgil is and is really scared of him. Virgil then explains to Dante why he is here and reassures h...

Plato, Love and Philosophy Essay

Love, in its narrowest and widest meaning and discussion became the most central element of one of the most discussed and merited dialogue of Plato, the Symposium. In the said dialogue, the characters including Phaedrus, Aristhopanes, Agathon, Eryximachus, Alicibiades and Aristodemus together with Socrates had expressed their judgment, analysis and opinions on the nature of love. As the usual trend on all Plato’s dialogue, the earlier speakers had expressed their own speech about the subject (i. e. Love or the nature of love). Later on, they shall be examined by Socrates himself using his own method (i. e. Socratic Dialectic) which will later debunk or prove the inconsistency of their arguments. This classic flow of the dialogue is seen in the Symposium as the last speech delivered by Socrates had proved that the earlier speeches of the said guests were proved inconclusive, untrue or ill-founded. If we can name one single thing that the Symposium had taught us, it is our redefinition and reconsideration on how we understand love and its nature. As said, earlier, Plato, through Socrates had managed to widen our conception of love from a simple romantic affair to one of the most celebrated activity of humanity. In short, the Symposium had provided us a better and more definite understanding of love and its nature. In this paper, we are going to state the significance of these ideas provided by Plato through Socrates and shall later relate its importance to other fields of knowledge that are significant in the Greek community. Prior to the reading and understanding Symposium, there is a great chance that a common man will see love as a mere affair between a man and a woman. Love can be regarded as the mere bond between lovers or couples. However, with the help of the speech of the said speakers such as Agathon, Aristopahnes, Alicibiades etc. , our perspective on how we see love had widen. It almost seems with our two eyes alone, we are not able to see the real nature of the world around us. However, as we read the insights, theories and opinions of these speakers, it now seems that a new order was introduced to us. Rather than seeing love as a mere affair between two lovers and couple, love become a renewed entity that is or is becoming the central element wherein almost all things revolves. How is this possible? How does a very common element or topic such as love managed to renew its definition from a mere humanly affair toward a divine concept. Well, Socrates is the one we must consult. According to Socrates (through Diotima), love is neither a god nor mortal. Arguing so, will backfire against the love’s inclination towards happiness and beauty. As argued, love is a spirit who bridges the gap between the realm of the gods and realm of the humans. This can be seen on how humans communicate to gods and how gods communicate to human. As a spirit, love is the messenger between the two. As stated, â€Å"Gods do not mix with men; they mingle and converse with us through spirits [love] instead, whether we are awake or asleep. † (Plato 203a) Prayers and rituals are made possible through the love of the humans on gods. Blessings and gifts are made possible through the love of the gods on humans. In this respect, Plato had provided us a new perspective on how we can see love. We learned here that love is neither a god nor godly affair, neither an exclusive affair of the mortal. Instead, love is an instrument that can be used the mortal or by the human to communicate with gods. At the same time, love is also the instrument of the gods to communicate with humans. This discussion will be important if we contextualize the Platonic idea that concerns the world of forms. The idea of Plato, of the people who he regarded as the lovers of wisdom corresponds to this concept. Being a lover, humans are drawn towards the pursuit of wisdom. As can be seen in Plato’s’ numerous dialogues (i. e. The Republic, Phaedrus and Symposium), the real wisdom cannot be found and revealed in the realm of the humans. In short the real wisdom lies on the realm that is beyond this world. In many respects, wisdom is attributed to gods and the world of forms which is a place wherein the real knowledge and the real wisdom can be learned. In this respect, being a lover or possessing love bridges humans and gods. Being a lover gives the human a chance to have a glimpse of the world beyond theirs (i. e. world of forms) and at the same time, gods are given the chance to attract humans towards them. Gods are also able to share the wisdom and knowledge they possess to humans through the help of love. Again, this proved the significant role played by love between gods and humans. Another significant move done by Socrates is his extension of love from mere sexual and romantic affairs towards a more intellectual pursuit. Reproduction or giving birth is made possible through the love between couples. However, on Socrates speech, love does not only produce another human being. Love produces ideas that are immortal and lasts despite the death of its parent. As stated, â€Å". . . would look up to Homer, Hesiod, and the other good poets with envy and admiration for the offspring they have left behind – offspring which because they are immortal themselves, provide their parents with immortal glory and remembrance. † (Plato 209d) Human beings are capable of immortality. The first is his or her bearing of an offspring and the other one is bearing of ideas, worthy of surviving for ages. From these concepts of Plato, through Socrates, they had provided us new lenses on how we can see and define love. Love had expanded from its usual definition that is concerned in mere romantic and sexual affairs. Love is now a tool of gods and humans to communicate. Lastly, love is a powerful force that can widen and heighten the awareness of humans to reach a higher goal in the world beyond this earth. In this sense, the highest form of lovers is the lovers who are engaged in the love and pursuit of wisdom. These new conception of love and later on, philosophy as a whole (since the highest form of lover are the lovers of wisdom) had a big implication on how we will see other fields of knowledge prominent in the Greek era. Philosophy, now being the highest form of activity of man outmatches any field of knowledge. Rhetoric, sciences, education and poetry are merely disciplines of field of knowledge that are just concerned to the material world. All of them are just trying to mirror images. In short, they are providing us an image of another image. Almost seems a picture that took another picture. For Plato’s standards, this is not that an honorable act. It is important to note that for him, we should be engage in the affairs that will give us a glimpse of the world beyond us, simply the world of forms. Fields like rhetoric, sciences, education and poetry are just affairs of the world and do not directly orient us towards the pursuit of knowledge that is heavenly. This explanation places philosophy among these disciplines. This is because philosophy or the love of wisdom itself pushes us to love the things that are beyond the earth. Philosophy obliges its followers to move pass what the eyes can see. Philosophy urges its student to discover what is really there and not what only manifest in the world. The earthly characteristics of these fields of knowledge are very clear. Rhetoric for example is concerned with the persuasion of its audience through words and arguments that are not necessarily true. As long as it rings good to its listeners and able to persuade them, rhetoric is acceptable. Sciences have an edge to rhetoric. Sciences try to answer question, removing biases as much as possible. However, we must still take note that the method of science are merely exclusive on what is observable. In short, sciences are for this earth alone. Education falls on the same pitfall. Education is concerned with the things that concerned our earthly existence, unable to tackle what is the world beyond us. Poetry suffers the same fate. Much of poetry is based on the feelings and emotions of the poet that are worldly. It is subject to the opinions of its creator and not influenced on the wisdom that philosophy offers us. Summing it up, Plato, through Socrates had provided us new standards in assessing disciplines of knowledge. This standard had given a very important influence on how we see love. The conception of love had expanded from a mere human affair towards heavenly affairs. This new standard had put philosophy on the foreground since philosophers are the lovers of wisdom. This provided as a new light, a new goal and a new end that we must all pursue. Plato had taught us that we must take a flight away from the earth that we live in and take a quest that is aimed for the discovery of the world of forms, which are beyond what our eyes can see. Works Cited Plato. Symposium. Michael Joyce (trans). 1961. Princeton University Press. NJ. Print. Accessed 21 May 2010.