A Research Study On Group Dynamics - 1671 Words

In group dynamics, the attitudes and behaviors of a group are the main concern to any therapist. More so, the way the group is formed, its structure and processes involved in its running are equally important. People in a particular group share a common vision to help achieve the goals they set. When creating a group, one should take into consideration the type of group to create, the target population and the purpose of the group. In this project I will create a therapy group and address the necessary information required. In classifying a group of choice by type, the group can either be formal in which is established by a given organization with an aim of achieving its goals or an informal group, where they naturally develop as people with similar goals come together. There are three main types of informal groups which includes interest groups, friendships groups and reference groups. I am going to develop a therapy group and specifically an adolescent support-group therapy. This group is aimed at helping (gay/lesbians/bisexuals) g/l/b teen aged students are able to learn major topics affecting their lives such as peer pressure, dating, family relationship and self-esteem. This will help have a socially healthy group of teenagers in our society as they will develop or learn necessary life skills during the study sections. Also, the issues of teenage pregnancy will be addressed together with drug use in the society. Deep analysis of drug abuse and addiction will a majorShow MoreRelatedImpact Of Group Dynamics On The Productivity Of An Organization1701 Words   |  7 Pages Impacts of Group Dynamics on the Productivity of an Organization Organizations around the globe understand clearly the needs of the people they serve. For employees, the need for training is always to enhance their capacity in a way that helps them to perform their work effectively. Scholars in the sociological and business sectors have developed effective approaches to improving the performance of employees (Jackson-Dwyer, 2013). For business, the reason behind the enhanced trainingRead MoreChallenges Faced By Larry Brownlow1554 Words   |  7 Pages There are several different issues that many businesses encounter on a daily basis in today’s society. The following case study has presented some of those intriguing issues by, using a scenario which involves a new business owner, Larry Brownlow. Larry has strong aspirations of operating a successful and efficient business. However, there are some problems that Larry needs to address and resolve in order to fulfill his business aspirations. The ways toRead MoreLabour Market Dynamics, Unemployment And Economic Growth Essay1454 Words   |  6 PagesLABOUR MARKET DYNAMICS, UNEMPLOYMENT AND ECONOMIC GROWTH IN GHANA INTRODUCTION Owing to a GDP rebasing in 2011, Ghana became the fastest growing economy in the world with a GDP growth pinned at 20%, the largest per capita income in West Africa and the 21st in the continent. Ghana joined the league of oil producing countries in December 2010 with 85,000 barrels of crude oil in a day . Fiscal deficit fell from 5.9% of GDP in 2010 to an estimated 4.3% in 2011 due to strong revenue performance . DespiteRead MoreWhat Is PETTLEP-Based Imagery Interventions?996 Words   |  4 Pagesundertook a study on the effects of the PETTLEP based imagery method compared against other more traditional methods (mental rehearsals, visualisation), focussing upon a hockey penalty flick and a gymnastic beam skill. The hockey penalty flick, studies found the more PETTLEP components involved in the intervention, the stronger effect upon performance was noted. With the gymnastics beam skill, a full turning straight jump, the most challenging and difficult to master, results found that a group undertakingRead MoreApplication for Graduate Program in Mechanical Enginnering for Standard University1211 Words   |  5 PagesI am Udit, a research fellow in Shock Tunnel Laboratory, Indian Institute of Technology (IIT) Bombay. I obtained Bachelor of Technology degree in Mechanical Engineering from IIT Bombay in 2012. I find myself fascinated by the fields of Gas Dynamics and Computational Fluid Dynamics. I am particularly interested in the areas of derivative fuels, combustion analysis and design of combustion chamber. It is in this context that I am applying for graduate studies towards MS/PhD in Mechanical EngineeringRead MoreThe Effect Of Foam Rolling On Decreasing Delayed Onset Muscle Soreness And Recovery Of Dynamic Performance Measures Performed By Pearcey Et998 Words   |  4 PagesThe following study Foam Rolling for Delayed-Onset Muscle Soreness and Recovery of Dynamic Performance Measures performed by Pearcey et.al studied the effectiveness of foam rolling on decreasing delayed onset muscle soreness (DOMS). DOMS can contribute greatly to the discomfort that a physically active person experiences after an intense workout. According to Pearcey et. al (2015) â€Å"the intensity of DOMS increases within the first twenty-four hours post exercise, peaks between forty-eight and seventy-twoRead MoreWorking Groups Facilitates Greater Learning And Can Be Successfully Applied University Study878 Words   |  4 PagesWorking in Groups Facilitates Greater Learning and Can Be Successfully Applied To University Study Part One I. Introduction a. Background Information Within a university setting, there are two main ways of conducting a study. The first approach is to incorporate the help of others by creating a group aimed at meeting the needs of the study. b. Topic Introduction Are group settings better than individual settings when working on studies? c. Thesis Working in Groups Facilitates Greater Learning andRead MoreReview of the Article, Consequences of Differentiated Leadership In Groups885 Words   |  4 Pages2010. Consequences of differentiated leadership in groups. Academy of Management Journal 53: 90-106. Introduction The research article â€Å"Consequences of Differentiated Leadership in Groups† focuses on the issues of leadership as it needs to confront groups. The theoretical assumption is that individual and group level methods need to be applied for groups by the leadership of an organization. The researchers in the paper argue that group level methods lead to increased performance and outputRead MoreArticle Review: United We Stand: The Impact Of Buying Groups986 Words   |  4 PagesStand: The Impact of Buying Groups on Retailers Productivity Bibliography Geyskens, I., Gielens, K., Wuyts, S. (2015). United We Stand: The Impact of Buying Groups on Retailer Productivity. Journal of Marketing, 79, 16-33. 2. Summarize the highlights of the article. Use your own words. 1. Objective/hypothesis The main objective in this study, is to find if belonging to a retailer group membership increases a retailer’s performance on average. The second part of the study wants to measure if belongingRead MoreEssay On Love Without Sex1715 Words   |  7 PagesWORK 1. Research topic In this article the research was focused on non-sexual relationships between men and woman in the workplace and the impact it has on the dynamics of the work group and the relationships with the co-workers, and the organizations they work for. There have been many studies done on sexual harassment in the workplace, but not on the benefits and potential costs of non-sexual relationships in the workplace between male and female workers. 2. Research method The research was done

Buying a Computer Free Essays

The primary element prior to purchasing a computer is to know ones computing requirements. The following steps could be attributed for making a right decision and finally purchasing the personal computer: †¢ Deciding ones computing requirements is the essential factor as that would determine the configuration the personal computer must possess. If one requires a general one for office applications and spreadsheets, a minimum configuration is suitable. We will write a custom essay sample on Buying a Computer or any similar topic only for you Order Now On the other hand if one requires to perform programming and other high computing platform usages then processing capability would be greater to support the launching and running of applications. †¢ The next decision would be to select between branded and non-branded PCs. Branded ones are non-assembled by the customer and are reconfigurable up to a certain limit, however they possess quality guaranteed by the vendor. Whereas the assembled PCs are reconfigurable to any extent and one can select their own hardware parts to match. This option is sought to be the best option. †¢ The hardware configuration is the next most vital point in the PC (How to buy a computer, 2007). One must focus on the following three: o Power: It usually comes from the microprocessors which are implemented in the PCs for executing the instructions faster. The Intel powered processors, AMD and others are recommended for usage. The Intel Pentium III or IV with 550 Megahertz is ideal for computing and personal environments. For extreme gamers and multimedia designers and users Intel Celeron 433 megahertz is quite ideal. Configurations: Pentium IV 1. 3 to 3. 6 GHz (robust than Celeron), Pentium IVs greater than 2. 66 GHz possess Hyper Threading technology (basically it’s like having 2 CPUs for the one), Celeron D is quite good for business applications), Xeon is used often in servers, Pentium M is common in laptops which helps the battery last longer. AMD: Sempron 2200 to 3300, Opteron, Duron (much like the Celeron, but an older AMD chip), Athlon (AMD’s model match to the Pentium III) (WisdomCorner. com). AMD would be my ideal choice as it is faster and the fans cool the chips constantly. How to cite Buying a Computer, Papers

Differences Between My Best Friend and I free essay sample

It is hard to believe that my best friend Kelly and I have a lots of differences. Even though, we love each other we are completely different In our personalities, work experience and how we take care of our family. We both have great personalities. Kelly and I have been friends since I was 5 years old. We went to the same school and stayed In the same class until we went to high school. For example, Kelly Is very friendly and she has a great humor. She Is very outgoing and love to talk with different people , even people she just Met . The other hand, I am very shy and serious kind of person. I do not like to talk with other people. For these reason is hard for me to make new Friend . To illustrate that ,when we are invited to our neighbor birthday party , so we went to celebrate with his family and friends. We will write a custom essay sample on Differences Between My Best Friend and I or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The party was full of strangers and Kelly began to talk with those strangers. All I did was seat in the table alone and wait for someone to talk to me. Kelly came and start to introduce me to her new friends .I feel so proud of her , because if wasnt for her , I never have the rage to introduce myself to them. Another example, Is that Kelly and I have different kinds of works . She works as secretary and I work as house cleaner -She had this great Job In Boston as secretary . Alt Is near her house, she has a great salary and a month of vacation paid every year -Her Job Is so easy and she Just have to answer the phone ,book appointments and be in the office the whole day. However, I work as house cleaner , it is very hard work by cleaning other people dirty houses.One of the problems is hat I spend a lot of money on gas, cleaning products and vacuum repairs. My salary is not stable it depends in how many houses I clean every week. Paid vacation forget about it . Finally is our Family, that is the best and important gift that anyone can have . Kelly and I have a wonderful family, we both have kids and we have been married for 5 years. Kelly has two boys and one little girl, their names are Robert 10 years old, Nicholas 8 years old and Amanda 4 years old . Have three kids too ,leanest, I have two girls kern 9 years old, Sarah 4 years old and a boy he Is 12 ears old. We both love Our family very much and we appreciate staying together with our family . Even though, Kelly prefer to stay home and be creative with her kids by doing crafts activities . 1 prefer to go outside and play with them . Last winter we went to Jockeys Park and our kids got to play together and they had a terrific time -When the park was closing we decided to sleep at the hotel inside the park, again that was the best part for Kelly stay inside.Besides our differences , we both have a wonderful family and we always share tit each other ways to raise and educate our kids. After all our differences we still best friends Differences Between My Best Friend and I By Joked It is hard to believe that my best friend Kelly and I have a lots of differences. Even stayed in the same class until we went to high school. For example, Kelly is very friendly and she has a great humor. She is very outgoing and love to talk with different people , even people she Just Met . An the other hand, I am very shy and to her new friends .I feel so proud of her , because if wasnt for her , I never have the Another example, is that Kelly and I have different kinds of works . She works as secretary and I work as house cleaner . She had this great Job in Boston as secretary . Alt is near her house, she has a great salary and a month of vacation paid every year . Her Job is so easy and she Just have to answer the phone ,book too ,instead, I have two girls kern 9 years old, Sarah 4 years old and a boy he is 12 time . When the park was closing we decided to sleep at the hotel inside the park.

Manufacturing Case Study free essay sample

Those cases that could be settled with a face-to-face talk between HR and the employee now have to be resolved through grievance procedures between the union and the HR department. At the same time, HR professionals find that enforcing employee policies are sometimes easier in a union shop, because unionized workers tend to be more familiar with the rules, according to the Society for Human Resources Management (SHRM). Safety †¢Safety awareness is a major HR issue in manufacturing, because of the considerable risks for jobrelated injuries or fatalities. In an office, someone might trip over a file cabinet. Here, people can get pulled into the machines and lose arms or legs. People can get killed,† HR Manager Kristi Schmidlap tells SHRM. Human Resource specialists devote a considerable amount of time in training employees to be proactive in keeping their work areas safe. HR departments have to be diligent in enforcing safety policies, such as dress-codes in factories, where long fingernails and hair represent danger among workers using heavy machinery. We will write a custom essay sample on Manufacturing Case Study or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Human Resource employees also have to set examples, by consistently wearing hardhats, goggles and safety boots, when they walk through the plant. Communication †¢Most laborers in a manufacturing plant do not have computers or desks, which eliminates emails and on-line publications as methods of disseminating information. Instead, HR professionals must rely on bulletin board postings, notices stapled to paychecks or employee meetings. With three shifts in operation, the HR representative must schedule 5:30 A. M. essions to ensure that the third shift hears the same message as their first- and second-shift peers. HR departments spend more time explaining common policies than their counterparts in white-collar companies, because manufacturing employees cannot access handbooks and guides that are published on the Internet. This means more interaction between HR employees and the general workforce, especially during benefits enrollment periods, when factory employees who do not have access to company computers, need HR’s guidance in entering their selections on-line.

History of the 1900 Olympics in Paris

History of the 1900 Olympics in Paris The 1900 Olympic Games (also called the II Olympiad) took place in Paris from May 14 to October 28, 1900. Planned as part of the immense World Exhibition, the 1900 Olympics were  under-publicized and completely disorganized.  The confusion was so great that after competing, many participants did not realize that they had just participated in the Olympics.   It is important to note, however, that it was in the 1900 Olympic Games that women first participated as contestants.   Chaos Although more athletes attended the 1900 Games than in 1896, the conditions that greeted the contestants were abysmal. Scheduling conflicts were so great that many contestants never made it to their events. Even when they did make it to their events, athletes found their areas barely usable. For instance, the areas for the running events were on grass (rather than on cinder track) and uneven. The discus and hammer throwers often found that there wasnt enough room to throw, so their shots landed in the trees. The hurdles were made out of broken telephone poles. And the swimming events were conducted in the Seine River, which had an extremely strong current. Cheating? Runners in the marathon suspected the French participants of cheating since the American runners reached the finish line without having the French athletes pass them, only to find the French runners already at the finish line seemingly refreshed.   Mostly French Participants The concept of the new, modern Olympic Games was still new and travel to other countries was long, hard, tiring, and difficult. This plus the fact that there was very little publicity for the 1900 Olympic Games meant that few countries participated and that a majority of the contestants were actually from France.  The croquet event, for example, not only had just French players, all the players were from Paris. For these very same reasons, attendance was very low. Apparently, for that very same croquet event, only one, single ticket was sold to a man who had traveled from Nice. Mixed Teams Unlike later Olympic Games, teams of the 1900s Olympics were often composed of individuals from more than one country. In some cases, men and women could also be on the same team. One such case was 32-year-old  Hà ©là ¨ne de Pourtalà ¨s, who became the first female Olympic champion. She participated in the 1-2 ton sailing event aboard the  Là ©rina, with her husband and nephew. First Woman to Win a Gold Medal As mentioned above,  Hà ©là ¨ne de Pourtalà ¨s was the first woman to win gold while competing in the 1-2 ton sailing event. The first woman to win gold in an individual event was British Charlotte Cooper, a megastar tennis player, who won both singles and mixed doubles.

The Prefix Co-

The Prefix Co- The Prefix Co- The Prefix Co- By Mark Nichol If you’re the betting type, and you wager on whether a given word beginning with a prefix is attached directly to the root word or linked with a hyphen, bet against the hyphen: The trend- in American English, at least- is to close prefixed words and compound words. However, you won’t always win, because there are exceptions, even among words beginning with a particular prefix. Take the prefix co-, for example. Using the Merriam-Webster’s website as the authority, we can see that virtually every word beginning with the prefix is closed. Exceptions include most words in which the root word begins with o, including co-official, co-organizer, and co-owner. Co-op takes a hyphen when it serves as an abbreviation for cooperative, even though the full term is not hyphenated- though it, like many other words containing prefixes, once was. (However, the unrelated term coop, referring to a shelter for birds or other animals, has no hyphen.) In British English, which is generally more conservative about orthography and word treatment, the correct form is co-operative (and co-operate and co-operation). Co-opt, however, is standard in both dominant forms of English. An all-but-obsolete treatment of such words to signal that the o’s are separated by a syllabic break- this style quaintly persists in the pages of the New Yorker- is the inclusion of a diaresis (two dots) over the second instance. Avoid attempting to attach the prefix to a phrase, as in â€Å"co-personal assistant,† which fails because it describes an assistant who is co-personal, not a personal assistant who shares responsibility with another person holding that title. A natural solution is to employ a slightly sturdier en dash in place of the hyphen to convey the prefix’s relationship to the entire phrase, not just the first word (equivalent to the stronger symbol’s usage in such phrases as â€Å"pre–Industrial Revolution†), but this strategy is not standard; instead, merely substitute co- with fellow. Finally, avoid the prefix altogether if it is always redundant, as in copartner, and consider doing so if, in context, it is often so, as in co-conspirator. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Spelling category, check our popular posts, or choose a related post below:100 Beautiful and Ugly WordsWhat is the Difference Between Metaphor and Simile?Drama vs. Melodrama

Is Instant messaging bad for high school purpose Essay

Is Instant messaging bad for high school purpose - Essay Example e difficulty completing their work, provide for countless interruptions, and generally serve to enfeeble the level of English language and syntax that is used within the everyday lexicon. The first set of negative attributes that this necessarily serves to provide is the high level of grammar and spelling mistakes that are represented within these messages. Although one should be mindful to not represent themselves as a snob, the fact of the matter is that the lazy representation of the English language and frequent and incorrect spelling associated with utilization of instant messaging and texting has meant that the quality and level of writing has exponentially decreased among the student body. This has of course led to lower grades with regards to hand-in assignments and essay projects. Secondly, when engaging in such a practice within the classroom, the students are playing with fire due to the fact that they are oftentimes careless and can be caught; facing the further repercussions of having their mobile devices seized, having their participation grades lowered, or other forms of punitive actions. However, beyond the mere representation of how administration could punish the students for such a practice, the greater concern is the fact that the student is ultimately unable to concentrate upon what they are doing. Although they may feel that they are one of the world’s most talented multi-tasker, the fact of the matter is that they will ultimately be removing much needed attention away from the most pressing task at hand in order to focus upon the frivolous exchange that is taking place via IM any given moment. Ultimately, it represents not only a distraction for the individual student but also for the other students that may not be engaging in such a prac tice. Due to the fact that constant buzzing and laughing/smiling and flashing screens is a horrendous distraction to those seated around the student, the practice is something that not only deeply

Genetic Engineering Research Paper Example | Topics and Well Written Essays - 1000 words

Genetic Engineering - Research Paper Example Nature has the inherent ability to produce a new combination of genes through the process of natural sexual reproduction. However the number of combinations that can be produced is small due to limitations in sexual reproduction mechanism. Through the process of genetic engineering innumerable genes can be shuffled from a variety of organisms and used for the production of novel and economically viable traits (Genetic Engineering). This process was initially developed for the production of genetically modified foods that had resistance against pesticides and which provided higher yields. Genetic engineering allows for bulk production of substances which could be an economically viable option in cases where conventional process required to produce the same compound are expensive. This technology is now being widely used for the commercial production of enzymes, antibodies, crops, drugs and vaccines. In addition, several genetically modified organisms such as insects, bacteria, plants, livestock, fishes and animals are also being produced through this process that is not otherwise possible through natural means (Epstein; Abbas, Lasekan and Khalil). Though the technology has ushered in the production of organisms, crops and drugs with unique properties major interest groups within the society believe that genetic engineering is a threat to mankind as there are several grave consequences associated with the development. One of the main concerns is the ability of this technology to disrupt the natural ecosystems and the environment. All the genetically modified organisms such as plants, animals and microbes would further reproduce and mutate to give rise to ne life forms and all of these could cause irreversible changes to the natural ecosystems and environment (Epstein). Most of the genetic engineering work is carried out through the use of recombinant DNA (rDNA) technology that employs vectors such as plasmids or viruses to transfer the

Personal Identity Essay Example for Free

Personal Identity Essay Who am I? Descartes’ answer was simply I am a mind (sum res cogitans). Descartes arrived at this answer by introspection – by looking inside himself. David Hume offered a brilliant critique of the idea that one can find one’s self through introspection.   â€Å"When I turn my reflection on myself, I never can perceive this self without some one or more perceptions; nor can I ever perceive anything but the perceptions. It is the composition of these, therefore, which forms the self. † (Treatise, Appendix) In other words, we have no direct knowledge of or experience of the self; we only have knowledge of particular sensations, memories, and so on.   We must suppose that there is something that underlies or bundles together these sensations, and that is the self. Personal Identity When philosophers talk about â€Å"personal identity,† they are asking how it is that two distinct persons can be the same. Lets have persons a and b. Suppose a = you (aged 16) and b = you (now).   What makes you remain the same person? You are the same person over time because you have the same soul (dualism), also, if and only if you have access to the same store of memories, if there is a continuity of your organism (Animalism) and if and only if you have the same brain view over time.

The Setting of Hawthornes Young Goodman Brown Essay -- Young Goodman

â€Å"Young Goodman Brown† – the Setting  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚         Clarice Swisher in â€Å"Nathaniel Hawthorne: a Biography† states that â€Å"critics of Nathaniel Hawthorne must deal with . . . imagery of light and dark† (13). There are more dimensions to Hawthorne’s setting in â€Å"Young Goodman Brown† than light and dark, but these aspects do play a part. It is the purpose of this essay to explore the elements in the setting in this short story: the general locale, the historical time, the social circumstances in which the action occur, and various physical settings in the tale (Abrams 284).    The tale opens at Goodman and Faith Brown’s house in Salem village, a small town in Massachusetts. Regarding the dating of the story: â€Å"Since three Salem women mentioned in the story, of whom two were hanged, were accused in 1692, the scene must be set somewhere before that date† (Wagenknecht 60). In the doorway of a small house on a small street in this small town,   the protagonist is telling his wife goodbye; and she is trying to dissuade him from his planned adventure on this particular night. Most of the elements in this setting are positive, bright, hopeful: a sunset; a familiar street and home; pink ribbons on Faith’s cap. The atmosphere is good – but night is soon coming.    As Goodman departs and walks down the street past the meeting-house, the environment begins to deteriorate as he turns onto a "dreary road, darkened by all the gloomiest trees of the forest, which barely stood aside to let the narrow path creep through, and closed immediately behind."†His new setting in the woods is â€Å"lonely,† has â€Å"solitude,† and reflects Goodman’s footsteps, which are â€Å"lonely.† His suspicion and fear grow as he reflects:   â€Å""There may be a devilish Indian ... ... the general locale, the historical time, the social circumstances in which the action occur, and various physical settings for specific episodes within the tale.    WORKS CITED    Abrams, M. H. A Glossary of Literary Terms, 7th ed. New York: Harcourt Brace College Publishers, 1999.    Hawthorne, Nathaniel. â€Å"Young Goodman Brown.† 1835. http://www.cwrl.utexas.edu/~daniel/amlit/goodman/goodmantext.html    Leavis, Q.D. â€Å"Hawthorne as Poet.† In Hawthorne – A Collection of Critical Essays, edited by A.N. Kaul. Englewood Cliffs, NJ: Prentice-Hall, Inc., 1966.    Swisher, Clarice. â€Å"Nathaniel Hawthorne: a Biography.† In Readings on Nathaniel Hawthorne, edited by Clarice Swisher. San Diego, CA: Greenhaven Press, 1996.    Wagenknecht, Edward. Nathaniel Hawthorne – The Man, His Tales and Romances. New York: Continuum Publishing Co., 1989.

Learning in the Social environment

Introduction The first social environment is our home, where our family dwells. This kind of environment forms our initial learning, behaviors and our characteristics which give us ideas of who we are and how we are going to act and respond on future circumstances. What we usually see in our everyday living contribute much to our totality as human beings. According to Dr. Bilal Iqbal Avan on his researched that â€Å"during the first three years of life, development of neuronal connections within the brains is condition by the child’s perception of environmental stimuli conveyed by all modalities of sensation. This process affects learning ability, behavior and health in childhood, adolescence and maturity.† (See B. I. Avan, â€Å"The Social Environment during Early Childhood Development in Sindh†. Department of community health Science: School of nursing, the Aga Khan University). *Social Environment Affects Learning* In a study entitled â€Å"Observational Learning† stated that â€Å"observational learning happens when an observer’s behavior changes after viewing the behavior of a model. An observer’s behavior can be affected by the positive or negative consequence, which is called vicarious reinforcement or vicarious punishment, of a model’s behavior. It stated that the observer will imitate the model’s behavior if the model possesses characteristics that the observer finds attractive or desirable. The observer will react to the way the model is treated and mimic model’s behavior. A distinction exists between an observer’s â€Å"acquiring† a behavior and â€Å"performing† a behavior. Through observation, the observer can acquire the behavior without performing it† (See â€Å"Observational Learning†. Funderstanding). Erin C. Barrett, November 23, 2003, stated that according to Armrod that â€Å"learning is a  means through which we acquire not only skills and knowledge but values, attitudes, and emotional reactions†¦ Barrett continued that the â€Å"behavioral learning theory focuses on the learning of tangible, observable behaviors or responses. Through a continual process of stimulating a desired response and reinforcing that desired response, the learner eventually changes their behavior to match the desired response. She continued that â€Å"learning happens in the most basic way and it is something that we can see. As long as the desired behavior is happening, then learning has occurred† (See E. C. Barrett, November 23, 2003. â€Å"The Study of Learning: A Thought paper†. Principles of instruction and learning). *Effects of modeling on behavior* According from the notes on Ormond’s Human learning, it discussed that â€Å"modeling teaches new behaviors. It influences the frequency of previously learned behaviors. It may also encourage previously forbidden behaviors. In short, modeling increases the frequency of similar behaviors (See J. E. Ormrod (1999). â€Å"Social Learning Theory† (3rd Ed). Notes on Ormond’s human learning). *Opinion and Recommendation* We have learned that children are just like a â€Å"tabula rasa† or a clean slate which means that their learning is up to the things they have seen around them. They are great imitators and really followed what are the older people doing. As adults, we should be careful with our actions especially if we are surrounded with children. We must be responsible enough with our actions and responses in every circumstance that we face because it will bring great effect and impact to the young ones’ lives. We are shaping their characters and behaviors through the actions they have seen in us. References Avan, B. I. â€Å"The Social Environment during Early Childhood Development in Sindh†. Ormrod, J. E. (1999). â€Å"Social Learning Theory† (3rd Ed). Notes on Ormond’s human E. C. Barrett, November 23, 2003. â€Å"The Study of Learning: A Thought paper†. Principles

Opinions of Jane Goodall

The work of Jane Goodall has been recognized by many people around the world. Her contributions have been significant in our world today. Although most comments and opinions of her work have been positive, there are also people who oppose what she has done as well. She has studied chimpanzees and their behavior since she was of a young age, giving plenty of time for opinions to form regarding her as a person and her work as well. The positive opinions of Jane Goodall outweigh all the bad ones. Based upon interviews of my colleagues, the comments were all of the positive nature. They believe that Goodall has definitely made a difference in our world. She has helped us discover the theory of evolution and how this could actually be true. She also taught us where humans get some of their behavior based upon those of the chimpanzees. Moreover, people admire her determination and moral standards. She has founded the Jane Goodall Institute and devotes all of her time protecting the chimpanzees and their environment as well as supporting the research at Gombe. She is thought of as a role model because she is devoted to something that she does not have to do, she does her work because she cares and is determined to do what she loves. On the other hand, some primatologists have suggested flaws in Jane Goodall’s methodology which may call into question whether or not her observations are valid. Some say she did not use the right practices, for instance, naming the primates instead of numbering them, to eliminate the chance of having emotional attachment. Also, critics also say she did wrong by using feeding stations to attract the Gombe chimpanzees. It was suggested that the more aggression occurred because of artificial feeding, creating the â€Å"wars† that Goodall talked about. There were not many negative opinions of Goodall as a human being, she was just criticized of her work and the way she went about doing things. Like every person out there, there are people who approve or disapprove of someone and what they do. Jane Goodall made a difference in the way we think about evolution and our behavior. She helped us understand where we could have perhaps gotten some of our attributes and what affects our behavior. The chimpanzees were similar to humans, in the way that they behave and the way they go about in our daily lives. Jane Goodall has given everyone something to think about and continues to so, making amazing contributions even today.

Ikea Strategic Human Resource Management

Ikea Strategic Human Resource Management Introduction The IKEA Corporation founded in Sweden is one of the world’s biggest companies and is listed in Holland. The firm strategises and trades in ready-made furniture, pieces of equipment, and home-based fittings (Starkey 99). In fact, IKEA is renowned for its devotion to incessant product expansion, operating details, and cost control.Advertising We will write a custom report sample on Ikea Strategic Human Resource Management specifically for you for only $16.05 $11/page Learn More The above firm attributes indorses IKEA to lessen its rates through an average of 2-3% for over one decade in anticipation of global expansion in the fiscal 2010 (Starkey 206). In essence, the department of strategic HRM is typically intended to empower IKEA to accomplish the employees’ wants in an operative way (Sadler 107). Equally, the strategic human resource management aims at realising the administrative objectives at an appropriate time (Sadler 110). T he IKEA human resource executive manages all the aspects in the corporation that influences the workers. The human resources management aspects comprise of engagement, matters of payments, advertisements, and employee training (Henry 76). The IKEA HR administrator is engaged in the inspiration of personnel, provision of awareness regarding safety measures and other employee well-being. The aim of this is to place the corporation at a better competitive advantage for profitability (Henry 88). Thus, this paper analyses the strategic human resource management practices of IKEA including aspects such as culture, performance management, leadership style, and innovativeness (Starkey 122). Vision and Mission of IKEA The IKEA products are designed in Sweden but mainly produced in most of the emergent nations to help in cutting down the costs (Starkey 216). The customers execute the ultimate assembly for the majority of IKEA products. The IKEA vision is to generate a healthier and unremarkab le daily existence for several individuals across the globe. The predominant mission of IKEA is supported by the corporate idea that outlines the firm’s marque to the customer (Sadler 10). The mission of IKEA Corporation is to offer widespread well-made and serviceable home-based furnishing merchandises at reduced prices (Sadler 136). Therefore, the mission of IKEA Corporation is a comprehensive vision. Backing the corporation up by means of strategic HR makes the mission of IKEA achievable and its products to appear real (Sadler 100). Approaches in managing 4 SHR axes People IKEA employs diverse approaches in managing the administration capability, staff prospective, and skill echelons. The personal administration, performance reward, as well as talent ensure proper expectancy and age-band gap organisation.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The corporation m anages people based on diverse backgrounds, preserve and nurture motivation, and lead groups of experts (Henry 84). The approaches used by IKEA helps the management in studying the requirements of employees and customers to ensure that they possess the capabilities and resources necessitated for performance (Henry 87). Culture The management is committed in ensuring that the IKEA styles, norms, values, and beliefs are intact (Henry 89). The held and fixed manufactured article, rites, norms, outlooks, expectations, and morals have direct influence on administration. Thus, the management involuntarily adjusts and sustains the organisational culture through stakeholders and employees (Henry 67). Systems The IKEA procedures in which operations are executed encompass the decision-making, processes, and system structures. The firm employs proper human resource database and inventories that might be needed for legality submission (Sadler 16). The inter-IKEA systems enable the valuation and evaluations of value addition besides augmenting efficiency through traceability and consistent operations knowledge. The systems foster the mainframe systems (CRM and ERP) prompt growth (Sadler 13). Organisation IKEA manages organisation in terms of reporting lines, job roles, and structure. The proper organisational design makes IKEA to boasts of a well-driven regeneration and implementation strategy (Sadler 136). IKEA possess flat organisation with uncluttered and operator driven novelty challenge bordering the business (Sadler 133). The initiated approach helps IKEA to deal with any problems that arise from such challenges. IKEA approach in resourcing IKEA uses different approaches in resourcing. External outsourcing is one of the approaches that IKEA uses to perform its recruitment practices (Henry 66). Outsourcing is effectual due to extremely specialised workers who are needed for vocation in trivial organisations affiliated with IKEA. The HR ensures that the strategy is app ropriate and internal recruitment or campus hiring is used (Henry 77). The IKEA human resources management may find suitable candidates within the premises and nurture them for vocation. Equally, IKEA uses external sourcing and collaborate with other executive search corporations in recruiting specialised and managerial personnel (Henry 101). Advertisement of employment opportunities IKEA employs many strategies to advertise job opportunities. The different approaches in advertisement are targeted at inexperienced employees besides skilled technical and administrative staff (Starkey 116). The advertisement is done through recruitment organisations, social media including the Google, Twitter, Facebook, and LinkedIn (Starkey 21).Advertising We will write a custom report sample on Ikea Strategic Human Resource Management specifically for you for only $16.05 $11/page Learn More The Corporation aims at driving the passive applicants and fashions the IKEA product awareness through the HR. The strategic Human Resources stands a chance of reaching the qualified candidates for the position of professional and executive through advertisement (Starkey 212). Changes in IKEA HR Change is important in any competitive organization like IKEA since it convey development. Change is essential in business performance experiencing low consumer services, inadequate RIO, and deteriorating proceeds and incomes (Henry 96). External environment might influence the cultural changes in an organisation (Starkey 216). At IKEA, eternal changes like financial conditions, proprietorship change, legal and political situation, as well as marketplace variations triggers change in HR. IKEA performance management processes The IKEA performance management encompasses the majority tasks associated with performance. The strategic management identifies talents in all areas to ensure quality work (Henry 46). Besides, the corporation manages under performance, targets the immin ent presentation, and engages its employees in achieving the maximum profits. At large, one may absorb that IKEA is known for rewarding its dealers, evaluating the past presentation, and complying with the entire business requirements. IKEA resource base The IKEA Corporation boasts a strong resource base that is rationalized by diverse facets of planning and management. These include both Succession planning and talent management which ensure that the approach of resource base remains important to both the organization and its employees. The contemporary organic resource base employed by IKEA enables it to invent a stronger competitive advantage. The resource base allows for the auditing of talents and jobs to evaluate the expected future wants in relation to the reaction of the existing resources. The management employs assessment of surplus and regeneration, creates in-house job marketplaces with proper job description, and as well does financial forecasting and cost-benefit break down (Henry 46). Development and learning opportunities at IKEA The quick rate of technological changes requires regular training of the workforce to remain relevant in their respective roles. Training the workforce enhances skills and knowledge essential to development of new products. Organisations that are high performers invest time and financial resources in educating and training the workforce. The training, development and learning opportunities are aligned to the needs of IKEA. Trained employees are typically competent based on the training they receive. Learning behaviors that make individuals to improve their performance necessitate rewarding to sustain competitiveness. The approach ensures that IKEA benefits from the training mediated by the workforce’s skills, behavior and attitudes.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Conversely, technology-oriented researches indicate that teamwork plays a fundamental role in eliciting innovation. Teamwork influences the organisational performance and improves productivity, innovativeness and morale. IKEA implements professional team development initiatives to encourage the teams to work as a unit (Henry 46). The IKEA’s holistic approach to conducting business begins with the philosophy that the strength of the organisation is based on respect for people, learning and development. The business assumes that the more people it has the more the production and consequently the profitability of the firm. However, instead of having a massive workforce that is not engaged in research and development, innovativeness and engagement, the firm seeks to develop a workforce based on the aforementioned perspectives. As such, the firm attains competitive advantage and shared prosperity. IKEA communication and employee engagement IKEA continues to establish diverse polic ies and initiatives regarding communication and engagement of workers from different echelons of society. Essentially, diverse management policies have been critical in enabling the underprivileged people to access employment prospects. The organisation and all its stakeholders appreciate the fact that they belong to the wider global corporate citizenship. The firm promotes initiatives that enhance development of communities in which it operates. Through such responsibilities, the firm shows close partnership with various communities and customers (Henry 76). All the employees are made to believe that appropriate corporate actions geared towards developing communities as well as customers are critical for the growth and progress of the firm. IKEA working environment IKEA consists of diverse workforce, customers, suppliers, and stakeholders. The diversity within the workforce is the central competency that provides increased competitive advantage. In the current global competitive ma rket, engaging diverse employees and including all levels of business processes is critical for the attainment of the organisation’s objectives. IKEA tends to capitalise on the diverse competencies existing within the workforce to attain the set objectives. Actually, all employees are made to acknowledge different roles they play in the organisation and orient their skills, strengths, and perspectives towards attaining the set goals. The employees’ competencies, strengths, and views are valued by the organisation. Moreover, IKEA tends to encourage participatory and inclusive workforce. At the organisational level, the firm organises teams with complementary skills to achieve particular goals. As well, line managers are allowed to come up with individual strategies that enable the attainment of the required objective. The firm promotes integrated teams of site leaders and line managers working together to generate an all-inclusive culture where respect of individual con tribution is valued (Starkey 116). The teams provide leadership, knowledge-based opportunities, and enhance communication amid individual employees and immediate managements besides assisting in the realisation of the managerial multiplicity strategies. The culture of IKEA IKEA has practices, management behaviours, and activities that determine the culture of the organisation. For instances, the management embraces diversity within the workforce. Diversity is one of the cultural aspects that have led to the success of the organisation. In fact, being a large corporation the diversity within the workforce cannot be avoided. As such, the firm must embrace diversity within all work processes in order to be successful (Starkey 161). The manner in which the organisation manages diversity determines its success. IKEA values diversity in all levels of the organisation and work processes (Starkey 161). Besides diversity and inclusion, the firm values other cultural aspects including corpora te citizenship, trust and respect, safety, integrity, quality, hard work and success along with innovation. IKEA rituals, artefacts, and vales IKEA culture supports diverse aspects of artefacts, services, models, approaches, beliefs, expectations, and values. Actually, the employee interactions in regards to these aspects have direct influence on the brand and performance of the organization. The impressions are mechanically improved and sustained by the shareholders and workforces. The senior management of IKEA embraces the shared values, norms, beliefs and behaviours in the organization. The open culture used by IKEA is strong enough for any fresh employee to identify his/herself with. The Company enjoys long term success owing to the innovative practices and behaviours linked to the culture. The culture is innovative, people oriented, aggressive, detail oriented, stable, team oriented, and outcome oriented. Therefore, it characterizes employee habits, beliefs, symbols, systems, w orking language, norms, visions, and collective values. In strengthening the culture with employee, inter-group and employee’s interaction with stakeholder and customers is subjective (Henry 89). IKEA leadership style Leadership style plays a critical role in the motivation of employees. The management and leadership style removes obstacles that alienate employees from work processes. IKEA adopts the style that creates positive changes and inspires employees towards attaining goals of the organisation. The transformational type of managing employees is one such style of leadership. Transformational leadership is characterised by its inspirational nature and positive changes it creates in an organisation. In order to achieve increased performance among employees, IKEA takes into consideration the concerns of employees. The leadership style focuses on encouraging workforce to attain the goals of the organisation. In effect, the leadership style is geared towards creating positi ve change among employees (Sadler 136). Major transitions at IKEA Transition revolves around reaching the target clients at the shortest time possible, in the most convenient way and at the least cost possible (Sadler 133). IKEA strives to create a channel of distribution that endeavours to attain the major operational goals. The transitions are based on the mission of providing value to the customers at affordable prices. The strategic operations include modernised supply chain, customer oriented management, and corporate strategies. IKEA is currently focusing satisfying the customer shopping experience in all stores. The firm has streamlined and harmonised operations with supply chain processes in order to speedily respond to the needs and requests of customers (Sadler 153). The program in the retail operations is to discover and disseminate best-in-class practices, procedures, and measures to guarantee continuous implementation of novel and innovative standards. Technology is the major driver to attain the required standards. IKEA has continued to adopt system landscape, supply chain, and exchange demanding scheduling procedures (Sadler 133). The adaptation of the business processes has enabled the firm to enhance in-season flexibilities experienced in the fashionable products, attain increased responsiveness to varying trends, and accomplish the economies of scale. Essentially, the entire firm’s operations are focused on fulfilling the consumer needs. The current strategic operations of the firm can be observed in an increased capital investment on the development and improvement of retail stores. IKEA has developed a large centre in its headquarters to combine all the products under one roof increasing the growth of sales. The diversification processes of the operations require the supply chain to reflect on the customer needs, vision, and mission of the firm (Sadler 133). Furthermore, IKEA is focusing on the supply chain design that mirrors the cl ient needs to enhance sourcing of the distinctive merchandise to the stores. The adaptation of the appropriate supply chain design results in increased competitive advantage. IKEA change process and defining moments Kotter 8 Steps Step 1: Creating sense of urgency IKEA teams assist in the realisation of the managerial strategies, provide leadership and novel visions, and enhance communication between individual employees and immediate organizations. Step 2: Generating the guiding coalition The Company heartens the leading team for change to be effective in decision making. Yet, it adequately clarifies the diverse values, reinforces visions, empowers performance, aligns communications, targets high impact zones, and underscores on achievement. Step 3: Developing change vision The firm has elastic, practicable, appropriate, conceivable, and contagious vision that enlightens the future success to every participant in the Company. Step 4: Communicating the vision for buy-in The IKEA air s its vision through organisations, social media including Google, Twitter, Facebook, and LinkedIn. The notion ensures that communication is invitational, repeatable, vivid, simple, and consistent with the vision and the organisation strategy. Step 5: Empowering broad-based action IKEA promptly deals with the change barriers through making the employees to comprehend the need for change. Similarly, the firm modifies its resources, reviews the formal politics, and motivates employees as a reward of organizational success. Step 6: Generating short-term successes IKEA puts in place standards like initiating fresh products that foster success within the shortest time possible. The Company makes such accomplishments vibrant, definite, and simple and champions the directors and other corporate frontrunners to destabilize the credibility of resistance of skeptics. Step 7: Never letting up IKEA has initiated more projects in different nations and employed many people to instigate change. Be sides, the top management has implemented fresh practices and behaviours besides rewarding the employees to motivate and boost their morale during the process of change. Step 8: Make it stick The Corporation reviews and adjusts actions after the change developments. The Corporation celebrates its achievements after measuring the performance in change inventiveness among employees. The continuity of development of new products and services to ensure change is secured in the existing culture of IKEA after the management communicates the feedback from the change results. IKEA set-ups change using various implements like power, management and leadership. Through organizational power, IKEA apply elements of pressure (sanction, coercion, punishment, and threats) to instigate change in the mind of employees. For success, the management provides information in its normal ritual, tradition, systems of measurements (Sadler 133). However, IKEA management and organisational power has implemente d change through operational processes, systems of control, role description, training, enticements, promotion, as well as hiring and firing. Conversely, negotiation, learning, strategic planning, and decision making marks implementation by both the management and leadership tools. IKEA innovation The firm encourages continuous improvements on the products and services (Sadler 133). In fact, the firm has put in place activities that promote excellence and innovativeness among employees. Inventiveness is one of the cultural practices that directly increase the firm’s competitive advantage. Besides, innovativeness among employees is encouraged particularly in the development of new products and services (Sadler 133). Conclusion As indicated, the strategic management structure as well as leadership style in IKEA remain critical factors that influence the work performances. The relationship between motivation, employee engagement, and communication other than work performance is direct. The likelihood of attaining increased performance on motivated employees is very high. In other words, there is high likelihood of attaining increased performance on highly motivated employees. Henry, Anthony. Understanding Strategic Management. Oxford, UK: Oxford University Press, 2008. Print. Sadler, Philip. Strategic Management. London, UK: Kogan Page Publishers, 2003. Print. Starkey, Ken. Strategic Management: Issues and Cases. Hoboken, NJ: John Wiley Sons, 2009. Print.

Baseball and Statistics

Baseball is the era of America in the past. The two fields are not identical. The only part of the baseball stadium in your league is Uchino. Each Major League baseball park is a quadrilateral square with a size of exactly the same size as Uchino and a size of 9 feet on both sides. According to the rules of the league, the league determines the size of the ball and the baseball gloves, the baseball game uses wooden sticks or metal bats between the two teams. At the beginning of the game, the home team first participated in the competition. Sabremetrics refers to the development of statistical studies of baseball and the development of new statistical and analytical tools. This term is also used to directly reference the new statistics themselves. This term was built by Bill James, one of the main supporters in this field around 1980, born from the American Baseball Research Association (SABR). The basic percentage measures the basic ability of the batter. It is calculated by dividing the total of batters' batting (hitting plus walking and ball hitting) with the batter's full board appearance (blow plus walking and coat plus sacrifice). (Fly), in addition to sacrificing shorts It is also called Moneyball. Actual database management. An attractive story, geek covers the baseball field (literally not). Statistics has changed into a baseball reconnaissance method: the industry has completely ignored the traditional wisdom that he did not follow for decades and began studying numbers. This is a universal scientific story about emotions that every otaku recognizes. Randomness is an excellent book on probability. We carefully study opportunities through its role in human history, its perspective on philosophy and religion, and its modern application in technology. In similar books, it is unusual for mathematical problems to be explained by the fluency of the human tongue. Baseball statistics have been developed over the years. Early baseball statistics were only aimed at recalculating what happened, but the surveyor realized that statistics could be used to predict future events. As a result, in the latter part of the 20th century, a wave of new statistics has emerged to keep the player's value more accurately predicted. The work of James, Dewan, Ricky, Palmer's military investigators has laid the foundation for teams to adopt similar ideas and strategies when creating lists and deciding games. Front desk also takes advantage of the inefficiency of in-game and foreground strategies, as the military school staff at that time recognized the flaws in current player evaluation methods and created new statistics to address known shortcomings did. Baseball and Statistics Baseball is the era of America in the past. The two fields are not identical. The only part of the baseball stadium in your league is Uchino. Each Major League baseball park is a quadrilateral square with a size of exactly the same size as Uchino and a size of 9 feet on both sides. According to the rules of the league, the league determines the size of the ball and the baseball gloves, the baseball game uses wooden sticks or metal bats between the two teams. At the beginning of the game, the home team first participated in the competition. Sabremetrics refers to the development of statistical studies of baseball and the development of new statistical and analytical tools. This term is also used to directly reference the new statistics themselves. This term was built by Bill James, one of the main supporters in this field around 1980, born from the American Baseball Research Association (SABR). The basic percentage measures the basic ability of the batter. It is calculated by dividing the total of batters' batting (hitting plus walking and ball hitting) with the batter's full board appearance (blow plus walking and coat plus sacrifice). (Fly), in addition to sacrificing shorts It is also called Moneyball. Actual database management. An attractive story, geek covers the baseball field (literally not). Statistics has changed into a baseball reconnaissance method: the industry has completely ignored the traditional wisdom that he did not follow for decades and began studying numbers. This is a universal scientific story about emotions that every otaku recognizes. Randomness is an excellent book on probability. We carefully study opportunities through its role in human history, its perspective on philosophy and religion, and its modern application in technology. In similar books, it is unusual for mathematical problems to be explained by the fluency of the human tongue. Baseball statistics have been developed over the years. Early baseball statistics were only aimed at recalculating what happened, but the surveyor realized that statistics could be used to predict future events. As a result, in the latter part of the 20th century, a wave of new statistics has emerged to keep the player's value more accurately predicted. The work of James, Dewan, Ricky, Palmer's military investigators has laid the foundation for teams to adopt similar ideas and strategies when creating lists and deciding games. Front desk also takes advantage of the inefficiency of in-game and foreground strategies, as the military school staff at that time recognized the flaws in current player evaluation methods and created new statistics to address known shortcomings did. Baseball and Statistics Baseball is the era of America in the past. The two fields are not identical. The only part of the baseball stadium in your league is Uchino. Each Major League baseball park is a quadrilateral square with a size of exactly the same size as Uchino and a size of 9 feet on both sides. According to the rules of the league, the league determines the size of the ball and the baseball gloves, the baseball game uses wooden sticks or metal bats between the two teams. At the beginning of the game, the home team first participated in the competition. Sabremetrics refers to the development of statistical studies of baseball and the development of new statistical and analytical tools. This term is also used to directly reference the new statistics themselves. This term was built by Bill James, one of the main supporters in this field around 1980, born from the American Baseball Research Association (SABR). The basic percentage measures the basic ability of the batter. It is calculated by dividing the total of batters' batting (hitting plus walking and ball hitting) with the batter's full board appearance (blow plus walking and coat plus sacrifice). (Fly), in addition to sacrificing shorts It is also called Moneyball. Actual database management. An attractive story, geek covers the baseball field (literally not). Statistics has changed into a baseball reconnaissance method: the industry has completely ignored the traditional wisdom that he did not follow for decades and began studying numbers. This is a universal scientific story about emotions that every otaku recognizes. Randomness is an excellent book on probability. We carefully study opportunities through its role in human history, its perspective on philosophy and religion, and its modern application in technology. In similar books, it is unusual for mathematical problems to be explained by the fluency of the human tongue. Baseball statistics have been developed over the years. Early baseball statistics were only aimed at recalculating what happened, but the surveyor realized that statistics could be used to predict future events. As a result, in the latter part of the 20th century, a wave of new statistics has emerged to keep the player's value more accurately predicted. The work of James, Dewan, Ricky, Palmer's military investigators has laid the foundation for teams to adopt similar ideas and strategies when creating lists and deciding games. Front desk also takes advantage of the inefficiency of in-game and foreground strategies, as the military school staff at that time recognized the flaws in current player evaluation methods and created new statistics to address known shortcomings did. Baseball and Statistics Baseball is the era of America in the past. The two fields are not identical. The only part of the baseball stadium in your league is Uchino. Each Major League baseball park is a quadrilateral square with a size of exactly the same size as Uchino and a size of 9 feet on both sides. According to the rules of the league, the league determines the size of the ball and the baseball gloves, the baseball game uses wooden sticks or metal bats between the two teams. At the beginning of the game, the home team first participated in the competition. Sabremetrics refers to the development of statistical studies of baseball and the development of new statistical and analytical tools. This term is also used to directly reference the new statistics themselves. This term was built by Bill James, one of the main supporters in this field around 1980, born from the American Baseball Research Association (SABR). The basic percentage measures the basic ability of the batter. It is calculated by dividing the total of batters' batting (hitting plus walking and ball hitting) with the batter's full board appearance (blow plus walking and coat plus sacrifice). (Fly), in addition to sacrificing shorts It is also called Moneyball. Actual database management. An attractive story, geek covers the baseball field (literally not). Statistics has changed into a baseball reconnaissance method: the industry has completely ignored the traditional wisdom that he did not follow for decades and began studying numbers. This is a universal scientific story about emotions that every otaku recognizes. Randomness is an excellent book on probability. We carefully study opportunities through its role in human history, its perspective on philosophy and religion, and its modern application in technology. In similar books, it is unusual for mathematical problems to be explained by the fluency of the human tongue. Baseball statistics have been developed over the years. Early baseball statistics were only aimed at recalculating what happened, but the surveyor realized that statistics could be used to predict future events. As a result, in the latter part of the 20th century, a wave of new statistics has emerged to keep the player's value more accurately predicted. The work of James, Dewan, Ricky, Palmer's military investigators has laid the foundation for teams to adopt similar ideas and strategies when creating lists and deciding games. Front desk also takes advantage of the inefficiency of in-game and foreground strategies, as the military school staff at that time recognized the flaws in current player evaluation methods and created new statistics to address known shortcomings did. Baseball and Statistics Baseball is the era of America in the past. The two fields are not identical. The only part of the baseball stadium in your league is Uchino. Each Major League baseball park is a quadrilateral square with a size of exactly the same size as Uchino and a size of 9 feet on both sides. According to the rules of the league, the league determines the size of the ball and the baseball gloves, the baseball game uses wooden sticks or metal bats between the two teams. At the beginning of the game, the home team first participated in the competition. Sabremetrics refers to the development of statistical studies of baseball and the development of new statistical and analytical tools. This term is also used to directly reference the new statistics themselves. This term was built by Bill James, one of the main supporters in this field around 1980, born from the American Baseball Research Association (SABR). The basic percentage measures the basic ability of the batter. It is calculated by dividing the total of batters' batting (hitting plus walking and ball hitting) with the batter's full board appearance (blow plus walking and coat plus sacrifice). (Fly), in addition to sacrificing shorts It is also called Moneyball. Actual database management. An attractive story, geek covers the baseball field (literally not). Statistics has changed into a baseball reconnaissance method: the industry has completely ignored the traditional wisdom that he did not follow for decades and began studying numbers. This is a universal scientific story about emotions that every otaku recognizes. Randomness is an excellent book on probability. We carefully study opportunities through its role in human history, its perspective on philosophy and religion, and its modern application in technology. In similar books, it is unusual for mathematical problems to be explained by the fluency of the human tongue. Baseball statistics have been developed over the years. Early baseball statistics were only aimed at recalculating what happened, but the surveyor realized that statistics could be used to predict future events. As a result, in the latter part of the 20th century, a wave of new statistics has emerged to keep the player's value more accurately predicted. The work of James, Dewan, Ricky, Palmer's military investigators has laid the foundation for teams to adopt similar ideas and strategies when creating lists and deciding games. Front desk also takes advantage of the inefficiency of in-game and foreground strategies, as the military school staff at that time recognized the flaws in current player evaluation methods and created new statistics to address known shortcomings did.

SWOT Analysis Term Paper Example | Topics and Well Written Essays - 1750 words

SWOT Analysis - Term Paper Example At that time the start of the company was poor and it managed to manufacture a car which was known as Toyopet. However, Toyota Company came back strongly into the market in 1965. At that time they manufactured the 90-horsepower Corona sedan which became popular in the market. Since then, the company has been able to manufacture different brands which include; the Corolla, Camry, Toyota trucks, the Lexus luxury brand, Scion and the first gas and electric hybrid Prius (Hino, 2006). Prius was the first worldwide and was manufactured purposely for the 21st century. Among the many consumers of the company, Americans have remained supportive to the company. According to Kurtz, (2008), they have been attracted by the company car’s quality, dependability and its reliability. The company’s mission statement is to be able to sustain growth which is profitable through the provision of perfect customer experience and support in dealership. Toyota Company has several strengths and w eaknesses. The strengths include; Company’s High financial strength; the investment of the company in several factories located in the US and china resulted in increased profits in 2005. This was unique from the well known worldwide trend in the motor industry. The net profits of the company rose rapidly and higher sales were also witnessed. This outstanding performance of the company resulted from Toyota’s right mix of products for all the markets served by the company. The company’s segmentation, targeting and positioning is well focused in several countries worldwide (McCraw, 1997). The second strength of Toyota Company is its popularity as an Industry leader in manufacturing and production. In 2003, Toyota Company became the second largest carmaker in the world with a total of 6.78 million units. The company surpassed its top rivals like Ford which was in the third position. Toyota Company came second after the General Motors’ which had a total of 8.5 9 million units during that period. According to Bohm, (2009), several factors have contributed greatly to the company’s strong position in the industry. These include the range of the company’s product which has remained diversified; the company’s marketing which is well targeted and the continuous commitment of the company to remain lean in its manufacturing business and observation of quality. The company specialty is to make different vehicles of a wider range both for the private customers and other different commercial organizations. Its products include Yaris which consists of both the small and the large trucks. The company is also able to identify and meet different needs of customers through utilization of different marketing techniques. The brand of the company is considered to be a household brand. In addition, different manufacturing approaches which are efficient such as Total Quality Management (TQM) has enable the company to fully maximize its pr ofits. Toyota Company also has certain weaknesses which include; Just in time system, Even though the company’s JIT system is among Toyota’s competitive advantage it can also be classified as a weakness. The JIT depends largely on other systems and this requires all the suppliers to follow what company wants. In case a given supplier fails to meet the quality standards of the company, the whole production process will be interfered with. The company’

Counterinsurgency Essay Example | Topics and Well Written Essays - 1250 words

Counterinsurgency - Essay Example Accordingly, the primary focus should be to improve the quality of the police and other security forces, strengthen government institutions, and separated the populace from the insurgents. Contemporary counterinsurgency methodologies introduced in the Philippines, Malaya, Algeria and Vietnam prove when the government accomplished these tasks, it defused the insurgency's political and ideological premise, discredited their cause, and created a political environment unsuitable for an insurgency to thrive. DISCUSSION: Intelligence reports show clashes between Taliban and coalition forces have increased significantly in 2008, highlighting the Taliban's resurgence and complicating NATO efforts to stabilize the country. Taliban, Hekmatyar, and Haqqani militants have expanded their influence in rural regions where NATO/ISAF and the Afghan government cannot provide sufficient security. Violent attacks have tripled in these areas - particularly against civilian non-combatants perceived to be in support of the government. Consequently, the U.S. planners must convince NATO and commanders to employ specific counterinsurgency approaches to reverse these trends. 1. Secure the Afghan-Pakistan border. ... Thus far, US/NATO strike operations along the border and inside Afghanistan have not curtailed militant force infiltrations and security forces have been unable to pursue retreating insurgents across the border. In order prevent these incursions, a more audacious containment strategy must be implemented. Measures include increasing security force levels in select border regions, formalizing intelligence cooperation activities with Pakistan, and erecting barriers along major infiltration corridors. First, NATO must expand the International Security Assistance Force (ISAF), Afghan National Police (ANP), and Afghan National Army (ANA) presence in the remote border regions where infiltrations and armed attacks most often occur. Diligent law enforcement activities should be the primary focus in populated areas and villages to disrupt support sanctuaries and networks logistics networks. ANA forces should occupy security checkpoints and border encampments to interdict hostile incursions. In the meantime Afghan and Pakistani officials formally demarcate the Durand Line by establishing a mutually recognized border, then erect a series of defensive fences along known infiltration corridors to deny militants access into Afghanistan. Technology based surveillance systems and interdiction platforms must be employed in tandem with physical structures. French counterinsurgents successfully employed similar fencing startegy in Algeria when they built the Mortice Line to contain the Front de Liberation Nationale (FLN) insurgents. Within a year of construction, the eight foot electrical fence proved to be a decisive counterinsurgency additive. The combination of static defenses and mobile border forces had killed over 6,000 would-be intruders and intercepted

Cheating and plagiarism Essay Example | Topics and Well Written Essays - 1500 words

Cheating and plagiarism - Essay Example It is therefore, important to give their meaning in order to fully understand their difference. Cheating is a broad term that is used to describe behaviour that is characterised by any of the following elements: being dishonesty, untruthful or unfaithful where an individual intentionally uses falsehoods that are unacceptable to gain advantage over other people. On the other hand, plagiarism is loosely defined as the act of stealing or using other people’s ideas without properly acknowledging them. This is a form of cheating but is mainly focused on the area of academic work in schools or colleges. As going to be highlighted in detail below, the main difference between the two is that cheating is intentional in most cases and is a broad term while plagiarism may be unintentional and is particularly limited to academic circles. As noted above, when one is being untruthful or unfaithful to other people, it can be said that the person is cheating. Having extra marital affairs or being adulterous is another form of cheating that has gained considerable concern from the members of society especially during this current period. For instance, a married person who indulges in adulterous behaviour is likely to cause conflict if the unsuspecting partner discovers the bad behaviour of the other partner. Socially, it is generally agreed that cheating behaviour is not a good thing to partners who love each other as this is likely to cause misunderstandings that can lead to the disintegration of that relationship. Such behaviour is outside the generally acceptable rules or societal standards of living and the judgment given to the people who are caught on the wrong side of the rules depends on the nature of the offence and the rules of the society. In some instances, people tend to use falsehoods or deception in order to gain advantage over

Definition And Scope Of Value Added Tax Economics Essay

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