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

AIDS :: Free AIDS Essays

AIDS   Ã‚  Ã‚  Ã‚  Ã‚  Aids stand for Acquired Immune Defiency Syndrome, which is the final and the most serious stage of the HIV Disease and it causes damage to the immune system. Between the ages of twenty five to forty four, AIDS is the fifth leading cause of death. Since the start of HIV disease forty seven million have been infected in the world. The Human Immunodeficiency Virus is what causes aids. This virus attacks the immune system and leaves the body open a lot of illnesses and cancers.   Ã‚  Ã‚  Ã‚  Ã‚  Aids are transmitted through sexual contact, through blood, or from mother to the child. It is not spread by casual contact such as hugging, touching doorknobs, or toilet seats by a person infected with the HIV Virus. It is also not transmitted to a person who donates blood, but it can be transmitted to the person receiving blood or organs from an infected donor. The people that are at risk the most are homosexual men, who are having unprotected sex, drug users who share the same needle, sexual partners who participate in high risk activities, and infants born to the mother who is infected with the HIV Virus.   Ã‚  Ã‚  Ã‚  Ã‚  Aids begin with the HIV infection. The people infected with the HIV Virus may not have any symptoms for ten or more years, but they can transmit the infection to other during this system free period. Their immune system emptied by HIV and is very susceptible to opportunistic infections. Some of the common symptoms are fever, sweats, swollen glands, chills, weaknesses, and weight loss.   Ã‚  Ã‚  Ã‚  Ã‚  There is no cure for Aids at this very moment, but there are several treatments that are available that can possibly slow down the progression of the disease for many years and improve the quality of life for the ones who have the symptoms. Antiviral Therapy suppresses the replication of the HIV Virus in the body. A combination of several antiretroviral agents, termed Highly Active Retroviral Therapy (HAART), has been highly effective in reducing the number of the HIV particle in the blood stream. This might help the immune system come back for a while and improve the T-cells count. People on HAART with suppressed levels of HIV can still give the virus to others through sex or by sharing needles this treatment shows a great promise. When HIV becomes resistant to HAART, salvage Therapy is required to try to suppress the resistant strain of HIV.

The Lady from Lucknow

Stereotypes and racism are all around us, many times affecting what we do and how we act. Quite often however, we do not realize the impact that they have on others and even ourselves. Bharati Mukherjee's short story, â€Å"The Lady From Lucknow† is about Nafeesa Hafeez, a young woman who moves from Lucknow, a city in India, to America with her husband and family. Although they are well off, Nafeesa struggles to enjoy her life and fit in with the world around her. Nafeesa then meets James Beamish, an older, married man, and the two have an affair.I will argue that Nafessa's suicide is caused by the varying degrees of racism that she experiences through her numerous attempts to assimilate in this new country and be recognized as an equal to others. Nafeesa first encountered James Beamish and his wife, Kate, at a reception for foreign students where both the Beamishs and the Hafeezs would play host to an international student. While the Beamishs were trying to find the student t o whom they would host, Nafeesa decided to strike up a conversation with them.Kate however mistakes Nafeesa as just another student and says to her, â€Å"I hope you'll be very happy here. Is this your first time abroad? † (Mukherjee 323). Each host wears a blue name tag to differentiate them from the students, and Kate could clearly see this, yet she still assumed that because Nafeesa was Indian that she was just a student. Kate continued to talk down to Nafeesa, and refused to accept her as an equal. After this initial meeting, Nafeesa and James continue to meet in secrecy, engaging in an affair.While at James' house one day, she was looking at pictures of his daughters and realized that she was more worried and afraid about what they would think about her than, â€Å"any violence in my [Nafeesa] husband's heart† (Mukherjee 326). The woman is so desperate to find belonging that she is more worried about what complete strangers will think of her, than how her husband will feel when he discovers what she is doing. One day while Nafeesa and James are together, Kate comes home unexpectedly and catches the two of them together.Instead of getting mad or yelling, Kate instead sits on the bed next to Nafessa. The look that Kate gives Nafeesa is what hurts her most, for it made her feel like she was, â€Å"a shadow without dept or colour, a shadow temptress who would float back to a city of teeming millions when the affair with James had ended† (Mukherjee 327). Nafeesa feels absolutely invisible to Kate. Despite having just caught the woman sleeping with her husband, Kate still looks down on Nafeesa as though she will never be her equal.Nafessa eventually is unable to deal with the pain she feels from living in this invisible state any longer and hangs herself. Her constant attempts to be viewed as equal, and the racism she battles in society while wanting nothing more than to fit in, push her over the limit and lead to her taking her own life. W orks Cited Mukherjee, Bharati. â€Å"The Lady from Lucknow. † 1985. Elements of Literature. Fourth Canadian Edition, Eds Robert Scholes et al. Don Mills: OU Press, 2010. 321- 327. Print.

A Gathering of Old Men: the Characters in Gaines’ Novel

Race has always been an issue in Louisiana. The characters in Gaines’ novel attempt to dissolve racial tension in the South. All of the black men gather together at the plantation so the lynching mob won’t attempt to attack them. Salt and Pepper, a black and a white football star, play together at LSU in the novel. This demonstrates racial cooperation. The novel takes place in Bayonne, Louisiana on the Marshall Plantation. The plantation’s white boss, Beau, is found murdered at the start of the novel. Candy Marshall, part owner of the plantation, finds the body near Mathu’s house. Mathu was somewhat of a foster parent to Candy. Candy gathers a crew of old men to the plantation with shotguns and empty shells to confess to the murder. She does this so the alleged killer, Mathu, won’t be lynched. Lynching is how many racial crimes in Louisiana at this time were handled. The old men stay at the plantation all day, not knowing who actually committed the crime. Mapes, a white sheriff, is depicted as a typical racist. He uses aggression towards the men to try to solve the crime. This was the typical approach of Louisiana deputies towards blacks. Towards the end of the novel, Mapes shows that he has great respect for Mathu. In this novel Gaines shows the racial difficulties in Louisiana at this time. This is shown through the fear of the black community. They were afraid of being lynched for a crime they might not have committed. The men all gather together to take a stand against racist whites. He also shows that this was the beginning of racial equality. This is shown by the harmony between Salt and Pepper on and off of the football field. Gaines paints a good picture of the Louisiana lifestyle at this point in history. He shows the racial struggles in law enforcement, daily lifestyle, and sports. Being from Louisiana and knowing what I do about our historical culture I would say that in Gaines’ novel he describes very well what Louisiana life was like at this time. I chose to do my report on this book because I believe that racism is a very large part of Louisiana history.

ASU Admissions - ACT Scores, Financial Aid More

ASU Admissions - ACT Scores, Financial Aid More Over half of all students to Alabama State University receive rejection letters; in 2016, the acceptance rate was 46 percent. That said, the admissions bar isnt overly high. Many admitted students have SAT and ACT scores that are below average, and a GPA of C or higher is often adequate (most successful applicants are up in the A an B range). The university uses an index of GPA and test scores for admission eligibility, so students with higher grades can have lower test scores and vise versa. Be sure to visit the ASU admissions website for more information. Will You Get In? Calculate Your Chances of Getting In  with this free tool from Cappex Admissions Data (2016): Alabama State University Acceptance Rate: 46 percentGPA, ACT and SAT graph for Alabama StateTest Scores 25th / 75th PercentileSAT Critical Reading: 370 / 460SAT Math: 360 / 460What these SAT numbers meanCompare Alabama SAT scoresACT Composite: 15  / 19ACT English: 14 / 19ACT Math: 15  / 17What these ACT numbers meanCompare Alabama ACT scores Alabama State University Description: Alabama State University is a public, historically black university located on a 135-acre campus in Montgomery, a city with a rich civil rights history. Founded in 1867, the schools long history has evolved with the citys. Today, students come from 42 states and 7 countries, and they can choose from roughly 50 degree programs at the undergraduate and graduate level. Biology, business, criminal justice, and social work are particularly popular. The curriculum is supported by a 17 to 1  student / faculty ratio. Student life is active at the university and includes numerous fraternities and sororities. In athletics, the Alabama State Hornets, compete in the NCAA Division I Southwestern Athletic Conference (SWAC). The university fields seven mens and nine womens Division I sports. Enrollment (2016): Total Enrollment: 5,318  (4,727  undergraduates)Gender Breakdown: 38 percent male / 62 percent female92 percent full-time Costs (2016 - 17): Tuition and Fees: $9,220  (in-state); $16,156  (out-of-state)Books: $1,600 (why so much?)Room and Board: $5,422Other Expenses: $3,392Total Cost: $19,634  (in-state); $26,570 (out-of-state) Alabama State University Financial Aid (2015- 16): Percentage of New Students Receiving Aid: 97 percentPercentage of New Students Receiving Types of AidGrants: 90 percentLoans: 83 percentAverage Amount of AidGrants: $6,831Loans: $6,634 Academic Programs: Most Popular Majors:  Accounting, Biology, Business Administration, Communications, Criminal Justice, Elementary Education, Physical Education, Psychology, Social WorkWhat major is right for you?  Sign up to take the free My Careers and Majors Quiz at Cappex. Transfer, Retention and Graduation Rates: First Year Student Retention (full-time students): 63 percent4-Year Graduation Rate: 7 percent6-Year Graduation Rate: 22 percent Intercollegiate Athletic Programs: Mens Sports:  Football, Baseball, Basketball, Golf, Tennis, Track and Field, Cross CountryWomens Sports:  Soccer, Tennis, Volleyball, Softball, Basketball, Bowling, Track and Field Data Source: National Center for Educational Statistics

Love And Frienship Book English Literature Essay Essays

Love And Frienship Book English Literature Essay Essays Love And Frienship Book English Literature Essay Essay Love And Frienship Book English Literature Essay Essay Once I finished of reading the books was really hard for me choose a subject to compose, notwithstanding the first things that came to my head was the frienship and love that are two of the chief facets of each books because without it both books might hold really different narratives unlike the original 1s in whom friendly relationship and love are the cardinal factors in the development of each narrative. But what is friendship? , the most acceoted reply is the 1 that appears in the lexicons and said that friendly relationship is the supportive and concerted relationship between people and involves that each portion has a common regard and respect toward the other. This natural relationship appear either in the Great Gatsby or the Motorcycle journals, but the friendly relationship is shown in different signifiers in each book because in the Great Gatsby the frienship did non look at the begiing of the narrative, due to Nick Carraway knew Gatsby subsequently in the book, but in the Motorcycle diaries the frienship appears since the book start when Ernesto andhis friend Alberto Granado decided to do a trip for Latin America. In the Motorcycle journals appears several demostrations of friendly relationship as is shown when Ernesto got the Flu and he felt realy bad, but when he was able to travell in the motorcycle Alberto took hom to the nearest infirmary that was in the town of Choele Choel ; that accion clearly demostrate that Alberto follow in some manner what Edward W. Howe said When a friend is in problem, do nt rag him by inquiring if there is anything you can make. Think up something appropriate and do it . ( 1911 ) . That stament shows what is expected that a friend must make, because a true friend is non the 1 that is with you merely when you are all right, a true friend is the 1 that is with you besides when you have some jobs, when you fell sad, when you are ill, the individual that ever say to you camon! You can make it! , that individual is a true friend as is the instance of Alberto. The relationship between Ernesto and Alberto could be classified as best friends due to a trip as the 1 that they made you merely could believe in make it with a really close friend because when you think in the possibles problems of challenges that you could happen during your trip, you know that you can number with your friend to assist you, because that is the nature of the friendly relationship the common preocupation, the invariably thought of that your friend be good, things like these the bases of the human relationships as Cicero said Friendship make prosperity more shining and lessens hardship by spliting and sharing it. ( 44 B.C ) , In the Great Gatsby friendly relationship is non every bit much of import as love but if the friendly relationship were non present actions as the reunion of Gatsby and Deisy could non be possible, this is shown when Gatsby asked Nick if he could set up a meeting with Deisy, but she do non hold to cognize that he will be at that place and Nick accepted to make it, that show that a friend ever wants the best for his/her friend. This is demostrate when Gatsby died in his funeral merely was hisa few people at that place, it was a really different scenery that Nick had imagine, because he thought that GatsbyA?s funeral was full of people due to the fact, that ever in his partys ever were present a batch of people, but it was non in that manner. That shows that money is non of import in friendly relationship because a true friend as I said earlier is non with you because you have some money or you are all right, he or she is with you because you are of import for he or she and you could be really dissatisfactory for you to turn out it for case if you have some friends with you merely because you have some money and when you run out of money they gone, until that go on you are traveling to cognize really who are you existent friends. Another impotant facet in both books is the love that in the instance of the Great Gatsby is the ground of why Gatsby act in that manner, as is show in this portion of the text: A A A A I think he half expected her to roll into one of his parties, some You see, when we left New York she was really nervous and she thought it would dark, went on Jordan, but she neer did.A Then he began inquiring people casually if they knew her, and I was the first 1 he found.A It was that dark he sent for me at his dance, and you should hold heard the luxuriant manner he worked up to it.A Of class, I instantly suggested a tiffin in New York ( Fitzgerald, 1925, page 38 ) . Gatsby had bought his house and had that pretentious life, because he wanted to catch the attending of Daisy due to he thought that if he acted in that manner it was easier for him being an good lucifer for her, but that was non at all a right pick that Gatsby made, because money is non a factor that facilitates the things in the love, because love is a thing or a feeling that you can non purchase with money, it is something that you have to contend ( being literary ) for it, you have to construct it with litle actions every twenty-four hours. However why Gatsby neer try to being closer to Deisy before he was rich? , the most likely reply is related once more with the money, he did non hold the adequate bravery to seek to won the bosom of Deisy, because he believed that if he had the money it would be easier for him. But what we are able to make for love? , some people said that we are able to make anything for love, another say that without love our life it doen non has significance in GatsbyA?s narrative is demostrated in many parts of the narrative one illustration could be the Gatsby attitudes his epicurean life but notwithstanding the most clear illustration is when Deisy ran over Myrtle Wilson and Gastby decided to take the incrimination of that: You see, when we left New York she was really nervous and she thought it would calm her to drive-and this adult female rushed out at us merely as we were go throughing a auto coming the other way.A It all happened in a minute, but it seemed to me that she wanted to talk to us, thought we were person she knew.A Well, first Daisy turned off from the adult female toward the other auto, and so she lost her nervus and turned back.A The 2nd my manus reached the wheel I felt the shock-it must hold killed her immediately. ( Fitzgerald,1925, page 73 ) That decition of Gatsby subsequently decided his fate in this instance he was murdered by the Myrtle hubby George Wilson, this in some manner reflect what Nietzsche said in his book On reading and composing : There is ever some lunacy in love. But there is besides ever some ground in lunacy , this phrase reflect in some manner what was environing GatsbyA?s head in that minute because he merely wanted that nil bad happen to Deisy, and that is oneof the points that love portion with frienship, you ever want the better for your friend or love. In the Motorcycle journals besides appears love but in different signifiers, because Ernesto loves Chichina, this relationship could even do that Ernesto stay in Miramar with his girlfriend as is shown when they stay at that place, as Ernesto said: Alberto saw the possible danger of being entirely in the roads of America, but besides Ernesto showed a immense love to his female parent for this ground he invariably wrote letters to her in wich he told her what had happen during his trip for illustration: We will go forth for Bariloche on two or three yearss and intend to go at a easy gait . Sends tonss of love to everyone and do certain you tell me whethe or non Papi is in the South. A loving clinch from your son. . ( Guevara,2004, page 51 ) In that illustration ei clearly shown that it does non count how old are us we ever have in head an strong feeling to our relations but in particular toward our female parent. Now what is the relationship between love and frienship? , what they have in common? And what are the differences between them? . Love and frienship portion something that is the importance that you assing to a individual that means that in the universe there 1000000s of people and if we nover assing an importance to a individual, they ever are traveling to be merely another people, but when you assing an particular importance to a individual in that minute that individual is non any longer merely another common individual, he or she in that minute he or she turns into an speciall one for you that could be your friend or your love. As is said in the principito : Not at all, you are like my rose. No 1 has tamed you and you have tamed no 1. That was my fox before, like a hundred 1000 others. When he bacame my friend, is now alone in the universe. ( de Saint-Exupery, 1943 ) , Love and friendly relationship are non the same thing, friendly relationship does non necessitate farther account of your actions to your friends and the key to keep it is love, but friendship respects the physical, that s the chief difference with love, because when relayed the physical barrier regard is concsider as love ( physical regard does non merely is related to sex ) .. Another difference is that you have a loving relationship with a individual individual that ever is following to you alternatively of that friendly relationship in which you can hold several people as friends. Another difference is that friendly relationship can besides be atach to the relation that people stablish with some animate beings, as a clear illustration is the relation that each individual that have a Canis familiaris stablish, because the love appears as tha base of that relationship, because each portion ever wants the best for the other. After stablish the differences and the similarities between love and frienship it is easier to calculate out wthat is the relation between them, fundamentally love is the base of the friendly relationship, but when love go beyond the friendly relationship in that minute love emerges, as the consequence of a friendly relationship in wich both had noticed that they could be something more than merely friends. When I choose these subject I thought that there are no much to compose about it but when I went deeper in both books i realized that these subjects were an essencial portion of the development of each other, and without them both narratives might hold a really different significance. Furthermore I could larn more about the differences, similarities and the relation between love and frienship, so as is shown the both books love and friendly relationship are feelings that must be present in each individual, because without them life does non has sense, as was they instance of Gatsby before he run into once more woth Deisy, he merely seek to catch the attending of her with his money, but it was non successful until he became friend of Nick and he helped him to be once more with Deisy ; this simple action of Nick shows that a friend ever want the best for the 1s that he love. So what is the relation between love an frienship the relation between them it is basicaly that one ( love ) is the base of the other ( frienship ) , but when the people go beyond that the love of friends so emerges the romantic love that is one of the purest feeling among human existences, and that sort of love is the ona that allow us to be here because were the consequence of it.

Analysis of The Bet by Anton Chekhov

The Bet is a short story that explores a moral theme regarding the value of human life. However, the story is constructed with an important ironic twist that brings the reader back to the original context of the bet (if the lawyer could endure solitary confinement for fifteen years), and presents an unexpected result. One can ultimately see that Anton Chekhov presents the readers with two different paths in the story. One of them is the banker, who refuses to face his own morality and the other is the lawyer (prisoner) who actually faces his own morality, but falls into despair because he is so disconnected from the outside world, even after gaining so much knowledge. These two characters may thrive on change, but they both alter their own human values in great ways.The banker, a spoiled and pampered man, is very nervous and gets himself carried away by excitement at the time he makes a bet with the lawyer. This is shown when he says, Fifteen! DoneGentlemen, I stake two millions. Chekhov shows the reader that this not the impulsiveness of youth since he describes it as excitability, which he could not get over even in advancing years. Later in the story, Chekhov paints the portrait of a cowardly man who lacks the courage to endure reality. One day before the lawyer is to be granted his freedom, the banker becomes irritated and anxious, The only escape from bankruptcy and disgraceis that the man should die. At this point, the reader can trace the bankers path from boastfully making a foolish bet to being the one to give up all that he had staked, and conclude that his self-values have reached their all time low.On the other hand, the lawyer, an older and wiser man, shows his dynamic characteristics as he changes dramatically in the course of the 15 year bet. The lawyers character completely transforms from being an arrogant, young man, in to a feeble, cynical, yet more intelligent man.

Case study 4 Essay Example | Topics and Well Written Essays - 750 words

Case study 4 - Essay Example The need to offer new services is now paramount to the club in order to remain competitive. Adding social activities that focus on satisfying the adult population is fundamental in recruiting members. It is noted that the extent of spending power among adults is higher. However, transparency is important because club members have a feeling of attachment (Moore, 2014).Consequently, this initiative would aid the organization attain their financial objectives. With the golfing season only occupying a small period of the year, these new facilities will attract new adult members. As a result, the club will remain operational throughout the year. In addition, many adults prefer clubs that would enable them to socialize. Addition of facilities that enhance the socialization process will attract the adult population (Lee, Yao, Mizerski& Lambert, 2015). A significant proportion of adults spend most of their time advancing their careers. They have limited time with their families, especially children. Addition of children facilities would encourage these adults to come along with their families. For instance, creating children playground equipped with bouncing castles, children water sports and others resources would offer incentives for parents to come with their children to the club. Parents consider the advice of their children as important when choosing a club. If the child did not enjoy his experience in the club, chances of the parent bringing her back to the club are reduced. In some instances, provision of baby care facilities would also be an added advantage. The approach will help those parents who have meetings or want to schedule meetings in the club to do so with a surety that their children are safely. This will offer the club an avenue through which they can increase their membership (Lee, Yao, Mizerski& Lambert, 2015 ). The results of the research indicate that the dissatisfaction rate was a major concern for the club. The rate of

How to Change the Oil in Your Car Essay Example | Topics and Well Written Essays - 1000 words

How to Change the Oil in Your Car - Essay Example Don't be scared, you don't need any high tech gadgets or tools to get the job done. Aside from the oil wrench, you probably already have all the other tools lying around in your garage. Just like with any other task, getting the right tools together is the first step towards successfully completing the job. The tools you will need (Memmer How to Change Your Oil...) include a combination wrench set (closed and open-ended), oil filter wrench, oil catch basin, a zip lock bag and a funnel. For the oil change itself you will need, a new oil filter and 4-5 quarts of oil (refer to your car manual for for grade and number of quarts). Any commercial oil such as Valvoline and Castrol will do the job. Since this work will require you to get down and dirty, you should wear pre-soiled work clothes in case any oil dropping come down on you. Surgical gloves on your hands for better grip on the oil plug and old oil filter are advised for safety reasons but not really necessary. As a further safety p recaution, have a jack and 4 jack stands handy. After getting all of the necessary tools and materials together, you are now ready to begin the change oil process. Now remember, hot oil will drain faster out of your car (eHow How to Change Your Motor Oil). ... Instead, you should jack up the car and place a stand underneath each of the 4 vital weight points (refer to car manual) in order to secure the car above you. Carefully position yourself under the car, making sure to protect yourself against any accidental oil drippings. Now you are ready to locate the oil drain plug. Carefully place the oil catch basin under the drain plug before unscrewing in order to insure that the old oil will not drain into the street or be absorbed into the soil. Now would be the best time to wear the surgical gloves if you want to because the first rush of oil out of that pan is going to be scalding hot. Remember to clean the drain plug then set it aside to replug the hole after the drain is complete. Check the plug for any sign of wear and tear. Replace the drain plug if necessary then replug the oil drain hole. Replugging the drain hole is best done by hand in order to insure that cross threading does not occur. Be sure not to over tighten the plug once you use the wrench to tighten it. Now take a breath, we are almost done. We've got only 3 more important steps to go. In order to fully drain the old oil from the car, you will have to remove and replace the old oil filter located somewhere underneath the car. It is usually positioned somewhere on the side of the engine. You will need the oil wrench to loosen and remove the old filter. Expect the remaining old oil to spurt out from this area so make sure that the oil catch basin is properly positioned to catch the oil. Since an incorrectly attached oil filter can lead to costlier repairs later on, make sure to inspect this area of the motor thoroughly. Using an old but clean

KNOW HOW HUMAN RESOURCES ARE MANAGED Assignment Example | Topics and Well Written Essays - 750 words

KNOW HOW HUMAN RESOURCES ARE MANAGED - Assignment Example This description generally offers comprehensive information about the duties, purpose, scope, responsibilities and the working conditions of that particular job during the term or time period. The job description also offers information about the designation of the person whom the potential candidate is supposed to report for the duration of the job. In addition to that, he is offered all this information before the commencement of the interview regarding the job. When the employers are looking for filling up a specific post in their organization, they are looking for various qualities pertaining to that specific post. Take an example, if the employers are looking for filling the post of General Manager for a consumer products company. The first quality they look for is the management degree in that specific area. The second quality they look for is the experience in a similar company for 6-7 years. Also, they look for various personal skills such as team player, communication skills, flexibility, their initiative or record of management (Legace, 2007). Employment contract can be broadly defined as the contract between the employer and the employee that spells out the particulars and understanding between both parties regarding all matters and protect both parties in event of any issue (Withrow, 2015). There are many key features of the employment contract such as length of the contract, nature of compensation, specifics of the job, type of performance, position of both parties, benefits and other elements and most important, procedure regarding termination of contact and its terms. The skilled and experienced human resource plays a vital role in progress of any organization. So, these organizations do their best to attract the best candidates (Baird & Meshoulam, 1988). There are many methods with which any organization can attract the potential candidates. Some of them are salaries, bonuses, incentives and stock options, increasing facilities in the

Criminology Essay Example | Topics and Well Written Essays - 1250 words - 1

Criminology - Essay Example This essay is a critical evaluation of the various reasons which contribute to this disparity, laying emphasis on the two different perspectives. As mentioned earlier, the rate of crime perpetrated by males is perceived to be higher as opposed to that of the females. In the US for example, it is estimated that women offenders and arrests constitute approximately 20% whereas the higher majority of offenses are perpetrated by males (Flavin & Barrack 15). In addition, research indicates that these women mostly commit crimes that are of less masculinity such as fraud, prostitution, embezzlement among others, which does not involve much physical confrontation. It is also pointed out that where they commit more serious offenses such as murder and homicide, there is always a high possibility that the victims are well known to them, either by the virtue of being their friends or ex lovers (Flavin & Barrack 25). Male criminals on the other hand are stated to be more likely to commit armed and violent crimes, to people who are strange to them. The gap between the prevalence of crime in the two sexes can be explained in various terms. To begin with, the society has always defined and perceived women as inferior to men. For this purpose, women have always been denied the right and equal opportunity to establish themselves as leaders and managers in the corporate world and the political arena. Instead, they are groomed throughout their childhood and adolescence to become loyal wives and family managers, with the role of domestic work and child rearing being stressed as most significant (Hester 26). As a result, most of them end up becoming solely dependent on their male partners for economical, physical and social protection. The male child on the other hand is exposed to hardships at early stages of growth due to the notion that they are more superior and responsible and therefore, should take the role of establishing themselves as so,

The British Prime Minister Essay Example | Topics and Well Written Essays - 1250 words

The British Prime Minister - Essay Example Apart from that, he also has patronage elsewhere such as the appointment of junior ministers The Prime Minister also chairs a number of select committees; at present the Defence and Overseas Policy Committee, the Constitutional Reform Committee, the Intelligence Services Committee and the Northern Ireland Committee. In these committees the Prime Minister has to be very influential in the determining of policies in these committees. Another function of the Prime Minister is to represent the country internationally. The queen is Britain's head of state, but the Prime Minister is Britain's de facto representative abroad. Political instinct alone seems to dictate the American president as 'the world's most powerful man' in the sense that most powerful politician in any of the world's democratic nations. He heads the world's most modern military force and the world's largest economy. In America, the president is the best known among politicians. This by itself gives him a great deal of authority as many people within their own states cannot name their own representatives in the House, Senate or governor. The title of president gives him enormous authority and power as he is the main figurehead within the whole of the massive American political structure. The British Prime Minister, in comparison, does have the same international standing as the president. In the crisis involving Iraq, the driving force behind any move against the leadership in Baghdad has been the American president, George Bush, while the British Prime Minister, Tony Blair has been referred to as clinging onto the coat tails of Bush. Britain simply does not seem to have the international standing to overtly influence policies. Such a position does not allow the Prime Minister to drive an international agenda which the US president is capable of. In this sense, the power of the US president abroad is far greater than that of the British Prime Minister. Taking domestic politics into picture, it is pretty much a reverse case scenario. Although the president can select his own cabinet with which he can work, it has to be ratified by the Senate but it does not necessarily mean that the president might have to work with people he did not initially select for his cabinet. The Prime Minister on the other hand, has no such restrictions. He selects all those people he wants for his cabinet and can remove them if they fail to satisfy his expectations and standards. He does not require consultation and approval from anybody over this though he might discuss it with an inner circle of very close colleagues. Least of all does the Prime Minister have to have his cabinet agreed to be the House of Commons or Lords. The president is not head of his party. The British Prime Minister is not only prime minister; he is also a serving Member of Parliament and head of his party. As such, he commands huge respect within that party and does a great deal to drive the policies of that party in power. With a large parliamentary majority, it is almost certain that prime ministerial policies will eventually become the actual policy and law. He is

Reflection paper about upervisor support Assignment

Reflection paper about upervisor support - Assignment Example In most cases, supervisors have a lot of work experience in comparison to other employees. In effect, they enhance teamwork by supporting other members of the organization in their roles using their gained experience. Furthermore, teamwork leads to job satisfaction in an organization, which further leads to high productivity. Hence, the supervisor greatly influences productivity in an organization. However, it is important to note that, at some instances some employees may fail to see the limit to which the extent of support reaches. In this case, this might be instances in which support is deemed too much. As such, some of these employees may consider themselves equal in standing with the supervisors. In effect, they may become laidback in their roles and effectively decline in productivity. However, such occurrences are rare once an organization establishes the limit to supervisor support. As explained, the role of a supervisor in supporting their staff is crucial in an organization. In this regard, the organization should find ways of improving the role of supervisors in supporting the other members of staff. One way of improving supervisors support is by the management giving the supervisors all the support they need in executing their roles in the organization. Once the management gives the supervisors its undue support, the supervisor reciprocates and offers support to those they are supervising. On the other hand, in-service training of the supervisor and other staff members is crucial to ensure each member plays their role effectively. Griffin, M. A., Patterson, M. G., & West, M. A (2001). Job satisfaction and teamwork: The role of supervisor support. Journal of Organizational Behavior. (Vol. 22, pp. 537-550). New York, NY: John Wiley and Sons,

The British Prime Minister Essay Example | Topics and Well Written Essays - 1250 words

The British Prime Minister - Essay Example Apart from that, he also has patronage elsewhere such as the appointment of junior ministers The Prime Minister also chairs a number of select committees; at present the Defence and Overseas Policy Committee, the Constitutional Reform Committee, the Intelligence Services Committee and the Northern Ireland Committee. In these committees the Prime Minister has to be very influential in the determining of policies in these committees. Another function of the Prime Minister is to represent the country internationally. The queen is Britain's head of state, but the Prime Minister is Britain's de facto representative abroad. Political instinct alone seems to dictate the American president as 'the world's most powerful man' in the sense that most powerful politician in any of the world's democratic nations. He heads the world's most modern military force and the world's largest economy. In America, the president is the best known among politicians. This by itself gives him a great deal of authority as many people within their own states cannot name their own representatives in the House, Senate or governor. The title of president gives him enormous authority and power as he is the main figurehead within the whole of the massive American political structure. The British Prime Minister, in comparison, does have the same international standing as the president. In the crisis involving Iraq, the driving force behind any move against the leadership in Baghdad has been the American president, George Bush, while the British Prime Minister, Tony Blair has been referred to as clinging onto the coat tails of Bush. Britain simply does not seem to have the international standing to overtly influence policies. Such a position does not allow the Prime Minister to drive an international agenda which the US president is capable of. In this sense, the power of the US president abroad is far greater than that of the British Prime Minister. Taking domestic politics into picture, it is pretty much a reverse case scenario. Although the president can select his own cabinet with which he can work, it has to be ratified by the Senate but it does not necessarily mean that the president might have to work with people he did not initially select for his cabinet. The Prime Minister on the other hand, has no such restrictions. He selects all those people he wants for his cabinet and can remove them if they fail to satisfy his expectations and standards. He does not require consultation and approval from anybody over this though he might discuss it with an inner circle of very close colleagues. Least of all does the Prime Minister have to have his cabinet agreed to be the House of Commons or Lords. The president is not head of his party. The British Prime Minister is not only prime minister; he is also a serving Member of Parliament and head of his party. As such, he commands huge respect within that party and does a great deal to drive the policies of that party in power. With a large parliamentary majority, it is almost certain that prime ministerial policies will eventually become the actual policy and law. He is

The Servant Leadership Essay Example for Free

The Servant Leadership Essay What does servant leadership mean to you, and how can you practice servant leadership in your college community?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In my own humble view, servant leadership may be defined as a person who lives in the service of others even as he strives to lead them towards the fulfillment of certain objectives and goals. A servant leader is usually embodied in a person who epitomizes the 10 principles of servant leadership as listed by Larry Spears of Greenleaf Center. These 10 principles are listening, empathy, healing, awareness, persuasion, conceptualization, foresight, stewardship, commitment to the growth of people, and lastly, building community.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   I believe that since I am a gay man living in a homophobic world, I will be able to use and develop the aforementioned skills that I know I possess, in my quest to help the homosexual community. I can help them learn how to gain social and personal acceptance in the world just as I did. We live in a world that claims to be accepting and tolerating of the third sex. With all the various cause oriented groups and gay rights advocate movement that abound, this would certainly seem to ring true. But the truth of the matter is that the world is still homophobic of people that they deem to be different from what is traditionally dictated to be normal. This is why I want to be a servant leader in my college community.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   I will make it my personal crusade to insure that the gay and heterosexual communities in my future college will learn how to co-exist in peace through my example. As a servant leader, I will make it my personal duty to listen to the heterosexuals and explain to them about where my fellow gay people are coming from. I will empathize with both parties and make sure that they will listen and understand the reality of a homosexual life and why we are just like any other normal people. These things have to be accomplished in order to heal the wounds caused by decades of sexual ignorance and bigotry. A servant leader must always be self aware and generally aware of his surroundings. It is also my duty to insure that my fellow students and servant leaders are aware of important matters that will be of importance to our organization and community and insure that these are dealt with speedily and accordingly.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   I plan to serve my college community by using my foresight and skills in conceptualizing and creating relevant activities that will foster camaraderie amongst all the students and faculty on campus. I will insure that everyone participating in the activity will be very keen on helping develop the personal, professional, and spiritual growth of each participant. Such activities can be in the form of fundraisers, sports and music festivals, as well as other activities as suggested by the organization members.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The reality if the situation is that servant leaders, most specially those who begin in their local community college or corporations hold the future of human lives in their hands. As a servant leader, I have the ability to shape the world and affect the lives of the people around me in a highly positive manner.   In a way, a servant leader is in charge of building a community that can co-exist regardless of differing beliefs and perceptions. What is important is that I will be given a chance to lay the groundwork for a strong community composed of cooperative heterosexuals and homosexuals that will serve as the model organization for the others in my college community.

Company On Cadbury

Company On Cadbury As a result of our report, we have come to discover that there are various forces that affect the environment that is Cadbury and Freddo Frog, including political, economical, socio-cultural, technological and legal. We have also discovered that there are many levels of competition which include generic competition, product competition and brand competition, as well as the situational and group influences and individual characteristics of consumers. Various market segmentation approaches were explored, and involved demographic, psychographic and behavioural market segmentation. The ways in which the brand is perceived and positioned was also explored and identified, and were illustrated through the creation of a perceptual and positioning map. Our report also explored the communication tools that were used within Cadbury for its Freddo Frog product, and evaluated the effectiveness of campaigns in reaching the consumers and communicating with the public. 2.1 Introduction: Cadbury is a multi-national corporation, which produces essentially chocolate and confectionary products and operates in more than 60 countries.(Callus Cutler). According to IBISWorld, Krafts Cadbury products have majority of confectionary market share of 49% (2010), which makes it an interesting company to study. With specific attention to the tween market of children aged 6-13 years old, Cadburys Freddo was developed and has been a great success as a childrens chocolate due to its popular brand identity, taste, and initiatives such as fundraising, interactive computer gaming and the fact that it is packaged as an appealing product. Cadburys popular brand identity and market share has such an impact on the Australian chocolate industry making the Cadbury Freddo an interesting topic to study. Part A will discuss the Cadbury brand environment and its impact on marketing initiatives for the product Freddo. That, political factors, economical forces, socio-cultural factors and legal factors all play a significant role on marketing Freddo. Part B will observe the generic, product and brand levels of competition that Cadbury has been involved in; the situational, group and individual factors that influence the consumption of the brand; and, the demographic, psychographic and behavioural characteristics of the Freddo product tween target market. This section will observe why people purchase Freddo, brand identity, the role of packaging and the changing demographics of Australian lifestyle to healthy eating choices. Part C examine how Cadbury wants its product Freddo and its associated brand perceived by its target market and how the target market perceive Freddo and Cadbury. This will include the positioning statement that: Cadbury Freddo is aimed at ‘pre-teen children and their parents who only want to spend a couple of dollars on a small chocolate as an inexpensive treat or reward for good behaviour (Cadbury 2011). This section will show positioning and perception maps for the Freddo target market. Part D will explain the various tools that Cadbury has used to communicate its desired position to its tween market and will describe a communication campaign with specific reference to this market. This report will observe, as Cadburys Australia and New Zealand Managing Director, Mark Callaghan recognises, that Cadbury has been a big part of Aussies lives for almost 90 years, and underpinning this relationship has been the unbeatable taste of our chocolate and the affinity people feel for our brands† (Ellis 2010). 3.1 Part AKaitlin Ramsay (3863803) Cadbury is a multi-national corporation that operates in more than 60 countries, and employ over 46,000 people (Callus Cutler, 2010) As such an internationally renowned and utilised company, Cadbury is thus subject to many major forces within the business environment that affect and impact upon their marketing initiatives. These forces political, economic, socio-cultural, technological and legal forces. The political factors that can affect an organisation and its initiatives are the laws and regulations that the Government can impose, as well as the political stability of a nation, or indeed, the world. (Elliot et al, 2010, pg. 48) In the case of Cadbury, forces that have affected its environment include the Childrens Television Standards 2009. This meant for Cadbury that there were now advertising restrictions in place that negated them from being able to advertise their product, in any way that may mislead or deceive children, and must be perfectly clear and understandable for a typical child (Australian Government, 2010). This means that Cadbury and their marketing initiatives of Freddo Frog must adhere to these restrictions, and be careful about that way they promote their product to children. In promoting Freddo Frogs to children, they must also not promote HFSS (High fat, salt and sugar)(Hackford, 2010). Consequently Cadbury has to focus on sensible and appropriate ways to market Freddo Frogs to kids, that doesnt infringe upon these impositions. On the other hand, parents can now be more comfortable about the fact that their children are less likely to be targeted in deceptive marketing tactics that encourage kids to consume unhealthy products. This initiative is also helping to contribute to creating a healthier lifestyle for all Australians. The Economical forces impacting upon the environment of Cadbury and its product, Freddo Frog, include interest rates, income levels, levels of inflation and the level of unemployment (Elliot et al, 2010, pg. 49) One of the foremost impacts upon all companies throughout the world was the Global Financial Crisis. This caused an increase in interest rates, a rise in inflation, high unemployment and a lower income.An increase in interest rates may lead to an increase in prices for consumers; which in turn can negatively affect sales, as people during times of financial difficulty, may be reluctant to spend more money. A rise in interest rates may also cause a change in demand for products—which in this case, would mean a decrease in demand. It also means less capital for Cadbury—which may lead to the possible retrenchment of workers due to the inability of Cadbury to support a high number of employees. The impact of these economical forces mean Cadbury needs to focus on effectively utilising their resources during times of financial obscurity. This may mean spending less money on marketing, and more on other areas of production, as there is less capital to spread around to all areas of the company. Cadbury may be more productive and efficient in these times as they are forced to consume their resources in a cost-efficient manner. An interesting fact is that although people are less likely to buy luxury goods during times of hardship, Cadburys sales increased by 2% in 2009 during the GFC, as people bought chocolate as a source of comfort food (Despuez, 2009). Looked at from this perspective, it can be concluded that Cadbury may not have to be as concerned as one would think when people are financially inadequate, as chocolate becomes a popular product during such times. The Socio-Cultural factors that affect Cadbury and its Freddo Frog include the culture, values, attitudes, beliefs and trends of the public (Elliot et al, 2010, pg. 50). In todays society, there is an increasing trend towards video games and similar technology for younger people, as well as gravitation towards initiatives that are â€Å"green† or considered ethically responsible. In addition there is an ever-increasing importance placed on the social aspect of schooling—in terms of acquiring the latest trends in order to â€Å"fit in† with the other kids, whether this is with clothing, books, toys, food and drinks. These forces that affect the youth today mean Cadbury must integrate and take into account such factors when establishing their marketing initiatives. As a result of the increasing use of technology and computers amongst young people, which is now a generational characteristic, Cadbury introduced the Internet game â€Å"The Adventures of Freddo Frog†(2010). The exciting and interactive nature of the game enticed younger people to partake in the game, and has made the product increasingly popular for young people. Modern society values the idea of contributing to a cause or initiative that helps achieve something positive. People also like the idea of being associated with something that is ethically responsible, and Cadbury has achieved this through their Fairtrade Scheme â€Å"Which seeks to address the imbalance of power in trading relationships, unstable markets and the injustices of conventional trade(Cadbury, 2010) The fact that Cadbury is so invested in their Fairtrade scheme creates a positive image for them and all of their products, including Freddo Frog. There is an element of trust that Parents value and respect, and thus are more likely to buy Cadbury products for their children, due to their belief in the brand and its ethics. The social aspect of schools also impacts upon the nature of marketing initiatives of Cadbury and their products like Freddo Frogs. The fact that a child may be considered â€Å"cool† if they are associated with a chocolate that has its own representative game (The Adventures of Freddo Frog) means social factors are important for Cadbury. Cadburys success in the creation of the game is a result of their marketing initiative in the form of Internet gaming for kids. On the other hand, the fact that importance is placed on what kids bring to school is not exactly a healthy lesson to learn for kids, and the idea that food choices is incorporated into this is also not ideal, as kids may consume more than is necessary to achieve the desired social outcome. The technological forces that may affect the company environment include whether the technology can be used for innovation, whether distribution or communication can be improved using technology, the accelerating use of technology and the better standard of quality of products due to technology (Elliot et al, 2010, pg. 50). Technology is what has allowed for the creation of the online games, and is essentially the innovative tool used to create more interaction between children and the Cadbury Freddo Frog brand. The communication improvement between children and Freddo frog is essentially due to the improvement in technology over the years (Cadbury History, 2009). Not only has the increase in computer technology been ideal for Cadbury, but also production technology, as it has allowed for considerable growth and success for Cadbury and thus, Freddo Frog. The improvement in technology has allowed Cadbury with its Freddo Frog to compete again with Kinder Surprise. For a time, Kinder was dominating the market for childrens chocolates, as the toy inside the chocolate was very popular amongst kids. The introduction of the online Freddo Frog game however, allowed Cadbury to take back its reign as the top confectionary company. The fun and interactive nature of the game is contributed to making the product so popular. The ever increasing use of technology by Generation z (otherwise known as Generation @) means that Cadbury are reaching their target market in the most ideal and popular way. And the more and more children that use the Internet, the larger the chances are they will come across the Freddo Frog Adventure Game, and the likelihood of their buying the product (or their parents for them) increases. Although, on the other hand, kids are now spending more time in the virtual world of computer games, interacting with characters that dont exist, instead of being outside playing games and interacting with real people. Legal forces are a facet of the business environment that always has a large impact upon companies, as they essentially govern and direct the actions of a company, with laws and regulations (Elliot et al, 2010, pg. 51). These come from industry bodies such as the Advertising Standards Bureau and the Australian Competition and Consumer Commission (ACCC). Companies, including Cadbury, must comply with laws and regulations such as the Fair Trading Act 1987 (NSW), the Competition and Consumer Act 2010, and the (Goods and Services Tax) Act 1999. These Acts essentially ensure that Cadbury acts in a fair manner, in relation to trade, production, workplace environment, employee treatment, taxes etc. As well as ensuring they comply with industry regulations to not deceive or mislead, or have the intention to deceive or mislead consumers, or behave in a way that does not adhere to any standards set by these regulatory bodies. The Australian Competition and Consumer Commission (2011) is responsible for dealing with matters in relation to competition, as well as the enforcement of the Competition and Consumer Act 2010. They are concerned with different areas including dealing with customers, dealing with other businesses, the running of the business in question, industry codes of conduct and professions competition. The ASB deals with issues including â€Å"use of language, the discriminatory portrayal of people, concern for children, portrayal of violence, sex, sexuality and nudity, and health and safety.† (NSW Government) There are more Commissions and Boards such as these that businesses have to be concerned about, although these are the most important and recognized. As such Cadbury has to market its product, Freddo Frog, and conduct business surrounding this product, in such a way that it does not mislead or deceive (neither parents/adults nor children), does not falsely misrepresent the product, and does not infringe upon any of the other aforementioned criteria for business conduct in relation to the Trade Practices Act, or the Fair Trading Act (ACCC, 2011). This will impact upon Freddo Frog, as they will be a legally responsible and trustworthy company, that can be relied upon by both consumers, suppliers etc. to produce a product that markets itself using only the approved methods. If a company is legally sound, they are generally thought to be an ethically/socially responsible entity as well. 3.2 References: Australian Government, 2010, Advertising to Children, accessed 26/4/11, http://www.acma.gov.au/WEB/STANDARD/pc=PC_91814 Australian Competition Consumer Commission 2011, For Consumers, accessed 28/4/11, http://www.accc.gov.au/content/index.phtml/itemId/815215 Australian Competition Consumer Commission 2011, For Businesses, accessed 30/4/11, http://www.accc.gov.au/content/index.phtml/itemId/815214 Callus, A, Cutler, D, 2010, Fact box: Cadbury vital statistics and history, accessed 26/4/11 http://www.reuters.com/article/2010/01/19/us-cadbury-factbox-idUSTRE60I1Jh30100119 Elliot, G, Rundle-Thiele, S Waller,D 2010, Marketing, John Wiley Sons Australia Ltd, Milton Queensland Cadbury 2011, Fairtrade Certified Cadbury Dairy Milk hits Australian shelves, accessed 27/4/11, http://www.cadbury.com.au/About-Cadbury/Fairtrade.aspx Cadbury History n.d., accessed 28/4/11, http://www.bizaims.com/coffee%20break/curiosities%20events%20funny/cadbury%20history Competition and Consumer Act 2010 (Cwlth) Despuez, N 2009, More People Buy Chocolate Amid Recession, Cadbury Sales Up, accessed 27/4/11, http://www.startupbizhub.com/more-people-buy-chocolate-amid-recession-cadbury-sales-up.htm Fair Trading Act 1987 (NSW) Hackford, C 2010, Sugar and Spice and All Things Nice: Advertising to Children, accessed 26/4/11, http://www.advertisingcompliancelaw.com/articles/hfss-foods/ NSW Government 2010, Fair Trading-Advertising, accessed 30/4/11, http://www.fairtrading.nsw.gov.au/Businesses/Advertising_and_marketing/Advertising.html 2010, The Adventures of Freddo and the Time Machine, accessed 27/4/11, http://www.freddo.com.au/ 4.1 Part B Madelin Robertson (3665926) Through effective marketing, Cadbury needs to make sure that they provide their target market with greater value then their opponents on different levels of competition. Cadbury works on the ‘Generic competition level by identifying that its consumers have alternative ways to meet their product needs and that this same want or need can be satisfied by substitution with quite different products (Elliot, G, et al, 2010, p.46). Today the market is highly competitive and companies are now competing against other segments of the marketplace with products such as snack foods, cakes, cereal and biscuits (IBISWorld 2010). These products are sometimes obtained at a cheaper price or offer more value for money. Cadbury aims to avoid generic competition by effective marketing of Cadbury chocolate and Freddo products to give them a prestigous and trusted image that is reasonably priced. Cadbury promote that the taste of its chocolate is superior to other common chocolate brands, that it is more enjoyable to eat compared to items such as biscuits, and that its price is similar if not reasonably priced compared to other confectionary and sweet products. ‘Product competition describes products that are broadly similar but have different benefits, features and prices that distinguish them from competing products (Elliot, G, et al, 2010, p.46). Cadbury chocolate and Freddo compete with a wide variety of confectionary products and children confectionary products in the Australian confectionary industry. Many of these products are chocolate or sweet based so they vary in flavour and product type. Some examples of products which Cadbury compete against are: Jelly lollies, hard boiled sweets, chocolate products, fine chocolate products which could all satisfy a consumer in the confectionary industry. According to IBISWorld in the confectionary industry Krafts Cadbury products have majority of confectionary market share of 49.1% (2010). Like other confectionary brands, Cadbury need to be innovative and differentiate their products, keep prices low and maintain their popular brand image to sustain consumer consumption through changing consumer tastes and dietary trends, for example, a price rise in chocolate may persuade consumers to switch to sugar-based confectionary instead (IBISWorld 2010). Cadbury contends with ‘Brand competition where many of its products are similar to other chocolate brands that offer the same benefits, features and price to the same target market. Childrens chocolate products such as Ferreros Kindersuprise, Mars Mars bar, MMs, and Nestle Smarties all target the pre-teen chocolate market in Australia. To emphasise brand image and acquire market share Cadbury works with initiatives such as supporting and sponsoring community events, fundraising initiatives and sporting groups, where Cadbury products are promoted and recognised within different communities and age groups (Cadbury 2011). Online, Cadburys Freddo interactive computer game, which children can play, helps to create demand for the product and give it a fun and prestige pre-teen confectionary brand identity over its competit ors (Cadbury 2011). Cadburys Australia and New Zealand Managing Director, Mark Callaghan recognises that Cadbury has been a big part of Aussies lives for almost 90 years, and underpinning this relationship has been the unbeatable taste of our chocolate and the affinity people feel for our brands† (Ellis 2010). Cadbury also uses individual branding of its products to give them their own identity and position in the marketplace, to reach its market segments, and to avoid confusion with other product brands. Situational influences are the circumstances a consumer finds his or herself in when making purchasing decisions. According to Elliot, principal situational influences may be classified as: physical: the characteristics of the location in which the purchase decision is made; social: the interactions with others at the time the purchase decision is made; time: the time available for a purchase decision; motivational: the reasons for the purchase; and mood: the mood of a person at the time of the purchase decision (et al, 2010, p.104). Confectionary items usually constitute an impulse purchase that is unplanned or spontaneous. The strategic presence of chocolate and confectionary in stores such as at the grocery store checkout or a vending machine signify purchases that may not have been considered or planned (IBISWorld 2010). Due to the nature of impulse buys, customers will not pay high prices for the items they did not originally intend to purchase so products such as Cadbury Freddo is relatively cheap retailing at around $1. In the current economic climate, high retail prices for children items such as toys may lead parents to buy cheaper items such as Freddo (IBISWorld 2010). When buying chocolate for children it is usually purchased as a reward for good behaviour or celebration. A retail outlet must have pleasant surroundings and be strategically placed to influence consumption. Group influences â€Å"comprise social factors (the influence of other people) and cultural factors (the influence of the values, beliefs and customs of the persons community)† (Elliot et al, 2010, p.106). The culture, subculture and social class of a group of people greatly influence buying behaviour. Increasing technology and production techniques, marketing techniques (such as interactive computer games) and environmentally friendly packaging, play a role in consumption of products and Freddo (Cadbury 2011). Cadbury has recognised the difference in generation gaps and has moved to consider this. Freddo uses modern pictures, symbols colour, packaging and a fun and happy image of Freddo to create consumer interest and to target its younger market. Cadbury promote its products as a friendly brand that is associated with family whilst being widely recognised and trusted. Freddo is also reasonably priced available to majority of the population. Many children and parents learn fr om others that Cadbury is a respected chocolate brand and identity that families enjoy and often pass this knowledge directly onto others, or indirectly by others observing use of the product. Individual factors relate to personal characteristics such as demographic factors, lifestyle and personality, and individual psychological characteristics such as motivation, perception, beliefs and attitudes and learning (Elliot et al, 2010, p.118). Individual motives such as hunger, to satisfy self with something sweet, or a treat for celebration are seen with the purchase of Freddo, however purchase of the product has been identified to impulse purchase (IBISWorld 2010). Cadbury aim to work on an individuals perception by shelving space (usually low or at eye sight where it is easy to see and reach) and packaging which shows bright and colourful tones, stylistic cartoon image of Freddo (which relates to children), legible writing, and the purple trademark colour of Cadbury which is widely acknowledged and brings consumer awareness. Cadbury ads reflect that its chocolate simply tastes good and uses this as a key element to marketing their product. The fact that Cadbury Freddo comes in a variety of flavours (strawberry, peppermint, dairy milk, top deck, white chocolate, rice crisp and caramello koala) also targets individual wants and taste and therefore targeting a wide range of people (Cadbury 2011). Although many people carry the belief that chocolate is not a healthy lifestyle choice, the new portion sizing and Freddo sizing is a well thought approach for children in todays lifestyle. The demographic segmentation of the target market is based on demographic variables related to the vital and social characteristics of populations such as age, education and income (Elliot et al, 2010, p.177). Cadbury Freddo are focused on the tween market segment (children aged 6-13) Generation Z and the parents of this generation, Generation X, for product consumption. Generation Z, the digital and technologic generation, present an age where children are typically focused on the internet, video games, social networking and mobile phones, hence earning the title digital natives (Elliot et al, 2010, p.177). The parents of Generation Z, Generation X, are also included in the target marketing of Freddo as these individuals are usually the ones who purchase the product. The economic climate of the Global Recession saw a dramatic fall in spending as unemployment grew, however consumption of chocolate and confectionary sustained according to IBISWorld as â€Å"consumers choose to indulg e themselves in inexpensive, ‘feel good luxuries such as candy and chocolate, in an attempt to ease more pressing concerns such as mortgage or loan repayments† (2010). The changing demographic of the average Australian household due to an ageing population and regulatory constraints are which are increasing in relation to product labelling, food safety and advertising may also put pressure on manufacturers. Psychographic segmentation is based on the psychographic variables of lifestyle, motives and personality attributes (Elliot et al, 2010, p.178). Increasing health awareness and lifestyle factors today majorly influence consumer consumption, as many people are aware that ‘junk foods are contributing to the increasing obesity rate in Australia and around the world. People are aware of the health risks and problems for themselves and their children and so aim to promote a healthy lifestyle through a balanced diet, exercise and health education. Because of the awareness between obesity and heart disease, and concerns about dental health, parents are less likely to buy chocolate products for their children, instead resorting to healthier food options or smaller portions (IBISWorld 2010). The growing popularity of low-fat diets are having an adverse effect on chocolate sales, whilst the opposite is happening for confectionary promoted on a healthy platform such as sugarless candy and gum and healthy substitute products such as snacks, cereals, nuts, yoghurt and fruit have seen a rise in demand (IBISWorld 2010). Organic products and dark chocolate are seen as a healthier option due to antioxidant content. The ethical consumer has influenced the shift towards sustainable methods of production with an emphasis on fair and equitable trading conditions and preferring fair trade chocolate brands. The behavioural market segmentation is based on actual purchase and/or consumption behaviours towards particular products and their variables, which include benefit expectations, brand loyalty, occasion, price sensitivity and volume usage (Elliot et al, 2010, p.181). As well as being the leading chocolate brand, Cadbury has been rated the most popular grocery brand of Australians in the Nielsens Company Top 100 Brands report (Ellis 2010). Many Australians are loyal to Cadbury products as they are a trusted brand with a popular identity. Parents know they can trust the quality of Cadbury products and that it will meet with their expectations. Typically parents with tweens, and tweens themselves are at the end of the purchase volume for Cadbury Freddo products (Cadbury 2011). It is a cheaper option then more expensive brands such as Lindt or Fererro products. The seasons, time of day and the scheduling of special events such as Easter, birthdays, and Christmas, influence confectionary consumption. Chocolate sales tend to be higher in cooler months (IBISWorld 2010). 4.2) References Cadbury Fundraiser accessed 04/05/11, http://www.fundraising.com.au/. Cadbury 2011, accessed 04/05/11, http://www.cadbury.com.au/. Freddo, accessed 20/04/11, http://www.cadbury.com.au/Products/Pre-teens-Confectionery/Freddo.aspx. Elliot, G, Rundle-Thiele, S Waller, D 2010, Marketing, John Wiley and Sons, Australia. Ellis, D 2010, Cadbury Named Australias Most Popular Grocery Brand, accessed 25/04/11, http://www.cadbury.com.au/About-Cadbury/News.aspx?newsID=133. IBISWorld Chocolate and confectionary manufacturing in Australia 2010, accessed 0 3/05/11, http://www.ibisworld.com.au/industryau/ataglance.aspx?indid=110. The nations favourite chocolate: Now Fairtrade Certified and on shelf throughout Australia, accessed 25/04/11, http://www.cadbury.com.au/About-Cadbury/News.aspx?newsID=134. Working together to make a difference in the community accessed 20/04/11, http://www.cadbury.com.au/Cadbury-Community.aspx. 5.1) Part C Tamara Nicol (4067137) In order for a product to be bought and ultimately perceived, evaluated and repurchased by the customer the business must first position the product so it is made available to the target market. Positioning involves how the brands name, logo, slogan and design are used to create a perceptual image of the product in the consumers mind. The product must be positioned so that customers who need, want and demand the product can have access to it and hopefully purchase it. Positioning is a very important element of target marketing as it decides how the customers will perceive the product and it requires a close understanding of the product, market and competitors. Positioning will determine whether the customers purchase the product, enjoy the product, if it meets expectations and whether they have a good experience with the product and plan of making a repurchase (Elliot et al, 2010). Perception is an outcome of the positioning. It is a psychological response to diverse stimuli. It includes the persons sensory experience, that is, smell, taste, touch, sight and hearing (Elliot et al, 2010). The consumers perception of the Cadbury Freddo would involve a variety of senses. People will evaluate this product on the grounds of, most importantly, taste but also smell and looks, if the packaging and actual product is aesthetically pleasing. Cadburys official website has the Freddo Frog filed under â€Å"Pre-Teen Confectionery† as the product is aimed at younger children, the product must be positioned towards the children as well as the parents or care givers who will most likely buy the product or give the child permission to buy it themselves (Cadbury, 2011). Cadbury implements positioning strategies in order to influence the consumers perception of the Freddo Frog. The Freddo Frog is sold in many stores country wide including supermarkets, petrol stations and corner stores (Observation). By doing the Cadbury positions the product as accessible and popular. Cadbury would like the Freddo to be perceived as at treat but also something that can be enjoyed frequently for a low cost. As a Freddo review states, â€Å"There are two reasons for cheapness; Number One so that children can afford to buy said treat with their pocket money and Number Two so that when children are harassing their mothers for sweets in the supermarket they can hold up the product and their mothers will give in because it is so cheap. Cadbury has such a product in the form of the Freddo.† (Ciao, 2004) Cadbury wishes for the Freddo Frog to be seen as a snack or treat that encourages children to buy it or pester their parents to buy it for them. As unhealthy products aimed at younger children