A New Line of Organic Products for an Existing Company Assignment

A New Line of Organic Products for an Existing Company - Assignment Example This essay stresses that Auntie Anne’s is regarded as one of the most successful pretzel makers which is recognized in many parts of the world. The company successfully caters to large groups of consumers through its distinctiveness in maintaining quality and freshness of its broad assortment of products. Thus, the theme of this research is to devise an appropriate marketing plan that is to be utilized for launching three different products i.e. Cocoa dusted chickpeas, flavored hazel-nuts and kale chips by Auntie Anne’s. One of the severe challenges that Auntie Anne’s might face is to maintain the freshness and quality of the products while delivering to the consumers. The company specializes in fast packaging of the products. Auntie Anne’s packs food products which are taken out of hot ovens and wrapped almost after 30 minutes following the baking of snacks. This process is followed in a very fast manner as the company focuses not only on packing the prod ucts but also preserving the freshness along with those. This article makes a conclusion that in order to get into a conclusion, a proper marketing plan was designed which reflected the overall strategies that is needed to be undertaken by Auntie Anne’s in order to launch its new organic products in the market. It can be stated that the devised marketing plan would eventually support the company to accomplish its predetermined business targets in terms of successfully introducing new line of organic products in the business markets where it operates. ... The marketing plan can provide a distinct idea about the current business status of the company and it will also help in analyzing the need and demands for new organic products by the consumers. In addition, the plan will prove to deliver great aid in developing a clear picture about the competitors of the company and the current buying behavior of organic products by the consumers. Thus, all these facets will deliver a lot of clarity for launching the products in a diversified manner. With this concern, this paper will consist of designing a marketing plan for introducing as well as promoting a new line of organic products on behalf of Auntie Anne’s that would comprise cocoa dusted chickpeas, flavored hazel-nuts and kale chips. The plan would entail all relevant marketing strategies that will be required to be undertaken by the company for ensuring a proper launch of the aforementioned products in the business markets where it operates. Moreover, efforts will be made to ident ify the potential areas and specific segments where these products could be launched backed up with the formulation of an appropriate marketing plan. The steps that are needed to be undertaken for launching the products will primarily be based upon the product’s characteristics. Evaluation of Current Business Prospects of the Organization The current business prospects of Auntie Anne’s are set to be flowing in a very customer oriented manner. There are numerous prospective factors, which the company is currently working upon. The main factor is that the company is intending to create a level of distinctiveness in order to satisfy the customers by complying with their requirements by a considerable level. The products that manufacture by Auntie Anne’s are

Preparing a business case - health care centre in Sydney Coursework

Preparing a business case - health care centre in Sydney - Coursework Example ..13-14 Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..16 References†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..16-17 Appendices†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.18-20 1.0 Executive Summary The need to improve on the availability of affordable and reliable health care services for the city residents is an issue of paramount importance considering that few health care facilities are available in the city. The few health care facilities cannot cater for the city population, which stands at over two million and continues to double every d ecade. Upon completion, Royal health centre will be in the capacity to serve this population. Royal Health Centre’s main goal is to offer affordable medical services to the city dwellers in order to solve the problem of congestion on the available health facilities. The centre will mainly focus on providing quality health care and prescription medication to the middle and low-income residents. Royal health centre will provide both inpatients and outpatient services on a small-scale basis. A community elected board consisting of six individuals will manage the health centre. A Chief Executive Officer who will report to Board of Directors will manage the health centre as the head of the facility. The office of the Board of Directors is elective and shall consist of individuals residing in the city. The Chief Executive Officer is an appointee of the Board of Directors and should be a qualified doctor. The board shall also employ nine more employees to help in the day to day runn ing of the facility. The Chief Executive Officer is Dr. Franklin. He will be charged with the responsibility of maintaining high medical standards in addition to creating a feasible cost-effective medical practice. He will also be in-charge of diagnosis and treatment of ailments whilst focusing on preventive medication and general wellness of patients. The facility will make use of modern medical equipment as well as highly trained medical personnel. 2.0 Introduction Royal health centre will endeavour to provide optimal health care and well-being of individual patients, for instance, a nutritionist who will be employed shall advise on recommended diet. Complicated health conditions that require complex procedures shall be attended after a careful analysis of risks and benefits which must be in written consent. Where treatment of a complication is not possible at Royal health centre, Dr. Franklin will give referral to specialists for further diagnosis and treatment. Dr. Franklin will be assisted by five other doctors, a nutritionist, a medical lab specialist, a cleaner and a receptionist. It is worth noting that marketing is a matter of paramount importance bearing in mind the need to serve the large population. The strategy combines the use of two media; print and electronic. It will in future explore the possibility of using promotional events. On financial matters, the health centre will depend on funding from the National Medical Service. The funding will cater for initial operational cost as well as staff remuneration and payroll taxes. Our anticipation is to have patient influx increase with time this will increase the revenue.

Jean Baudrillards concept of the orders of simulacra Essay Example for Free

Jean Baudrillards concept of the orders of simulacra Essay A commodity appears at first sight, a very trivial thing, and easily understood. Its analysis shows that it is in reality, a very queer thing, abounding in metaphysical subtleties and theological niceties (Marx). It has long been a condition of western culture to act for the accumulation of material objects. This is in part due to the capitalist nature of the world within which we live. Marx identifies in The Critique of Capitalism the emergence of two new classes of people, namely capitalists and labourers. The term capitalist describes any person who has personal ownership of capital, which consists of raw materials, instruments of labour and means of subsistence (Marx). In contrast a labourer has only the value of his labour (life activity), which he exchanges with the capitalist for a wage and as such the worker sinks to the level of commodity (Marx). Because the labourer produces for the capitalist a commodity of greater value than that of his wages and in addition those wages are paid back to the capitalist in return for subsistence, therefore social control in exerted over the working class, whilst providing the capitalist with excess commodity. The labourer consentingly becomes a slave to the system on which he depends. In addition Marx states that as the relation between capitalist and labourer (manufacturer and consumer) develops, so competition between rival capitalists becomes apparent. In effect the capitalist is forced to capture more of the market by selling goods more cheaply by the consolidation and exploitation of labour power e.g. by machinery. Such a strategy ultimately limits the demand for labour and so new industries must be developed for exploitation. These new industries are necessary because capital exists only in relation to its ability to command labour and social control and as such they reciprocally condition the existence of each other (Marx). These forced increases in demand and therefore production are evident in the contemporary world market. Important to the development of Capitalism is the use of money which abstracts labour and commodity values to a common unit for the purpose of trade. In effect the labourer discovers that the product of his activity is not the object of his activity (Marx) thus a level of abstraction occurs, which was consistent with the modernist values of the time. Karl Marx and early capitalism were mainly concerned with production which remains important but it was Situationist, Guy Debord, who gave the first insights into late capitalism and the theories that best apply to todays world economics and culture of commodities. Debord, in his book The Society of the Spectacle, bases his examination of commodities around consumption, media, information and technology. As such Debord suggests that in societies where modern conditions of production prevail, all of life presents itself as an immense accumulation of spectacles. Everything that was directly lived has moved away into a representation. By this he means to describe the world and its products as mere appearances, where the real meanings and values of commodities are translated into signs. Essentially it is a world vision that has been objectified (Debord). Debord explains the phenomenon of the spectacle as resulting from the ever increasing production of capitalism. Because competition between capitalists inevitably leads to an excess of produce, so consumer demand must be increased. Such an increase is controllable by the spectacle as the real consumer becomes a consumer of illusions, (Debord) so he can be manipulated to believe he must consume beyond the basic necessity for survival e.g. leisure products. Therefore the spectacles form and content are identically the total justification of the existing systems conditions and goals (Debord). The spectacle is mediated in society as information or propaganda, as advertisement or direct entertainment consumption, (Debord). The effects of the mediated spectacle tend to lead the consumer to an experience of alienation as the consumers want for commodities is dictated to serve and maintain capitalism. In addition the spectacle constantly reinforces itself, for example the television, which is in itself a product of the spectacle that is then used by the capitalist to implement the advertisement of other spectacles. Essentially the spectacle is the nightmare of imprisoned modern society (Debord) and explains the transition from the degradation of being into having to having into appearing (Debord). Jean Baudrillard took Marxs Critique of Capitalism and Debords The Society of the Spectacle to their conclusions with his own theory of simulation and simulacra. Similar to the idea of the spectacle, Baudrillard describes a world where the subject of everything has been replaced by a semiological value that has become more important than the original, real meaning of the object. This object he calls a simulacra. In Simulacra and Simulation Baudrillard adds extra complexity to these ideas by establishing a hierarchy of simulation, which he gives four orders. In the first order the object is a copy of an original and so can be linked to a basic reality, for example a photograph of an actual event. The second order of simulation misrepresents the original subject; in the example the photography has been digitally manipulated in Photoshop to present a non-occurrence. In the third order a reality is recreated from a simulation of an original reality, when in fact, through the process of simulacra, the original has been lost, e.g. a scene is recreated from the digitally manipulated photograph of the original event. Finally, the forth order of simulation is the combined process of the first, second and third order to such an extent that the object bears no relation to reality or the original, for example the photograph has become a virtual reality. In this instance the link between reality and the signifying systems is almost impossible to ascertain, thus creating a hyper-reality. It is the use of one simulacra as a basis for the formation of another simulacra that shows the first signs of relevance to post modernity. Consequently, in post modernism, everything is understood in relation to everything that has come before, which in design manifests itself in referencing. Post modernism is also concerned with the fact that there is no right or wrong and essentially that no real truth exists. It is of course possible for a sign to make a transition through all four of the orders of simulation, constantly abstracting meaning and widening the gap between simulation and reality. However due to the complexity of repeated abstraction and signification it becomes necessary for an amount of speculation and simplification to occur when examining transitional examples. If we take, for example, the now famous emblem of automotive company Rolls Royce, it becomes apparent the extent to which a symbolic object can be re-simulated, each time loosing a part of its original meaning. Spirit of Ecstasy, designed by sculptor Charles Sykes and mass produced in 1911, is a cast metal emblem representing the figurine of a girl with arms outstretched to hold the folds of her gown blowing in the breeze. To the present day this emblem has been displayed on the bonnets of Rolls Royce cars and is the first order of simulation in terms of it being a representation of a real person from which the sculpture has been modelled. The object also references the figure heads of classic sailing ships in an attempt to convey the automotive product as an elegant, quite and reliable vehicle, which were the mediated associations with the brand during the early development of the company. In this instance the object enters the third order of simulation as a real event (model posing for sculptor) is created from an existing symbolic object (sailing boat figure heads) in order to be recreated as a new symbolic object (Spirit of Ecstasy emblem). At this point it is important to note that this example as an investigation could examine many more stages of referencing prior to the signs use as figure heads, though this could prove too difficult and inaccurate, again reinforcing the existence of a hyper-reality. The tea pot, designed by Michael Graves in 1985 for Alessi, brings the symbol to its conclusion. The tea pot employs a plastic emblem of a bird that is attached to the spout of the kettle and creates a whistling noise when the water is boiled. This creates a pun between the whistling of a kettle and the singing of bird but more importantly, its similar visual appearance (i.e. the wings of the bird and the outstretched arms and gown of the girl) makes a reference of Rolls Royce cars. Because during the late 20th century the values associated with Rolls Royce have matured to convey the brand as one of top class and status, so it are these value that are associated with Graves tea pot, supposed to the original associations that Rolls Royce was referencing from classic sailing ships. Therefore the product has clearly entered the forth order of simulation is it holds no relation to the original meaning that the original object as sign attempted to represent. Also, by referencing past signs, it can be described as a post modern object. Like Debord, Baudrillard agreed that simulation was important to the survival of capitalism as it, through mediation, can control the level of consumption within society. Baudrillard used the term valorisation to describe the process through which symbolic objects attain value. An excellent example of valorisation is Pokemon cards, which are essentially printed illustrations on card and so their use value is very low. However, via mediation, Pokemon cards have been given a simulated symbolic value that has made them desirable and powerful as a commodity. As well as design, Baudrillards theory of simulation and simulacra has also proved influential in film making, for example in The Matrix, directed by the Wachowski brothers. The Matrix is set in the future at a time when the real world has been reduced to a desert waste land by a war between humanity and machines; after the invention of artificial intelligence. Because the machines are dependant on solar power, the humans have caused the equivalent of a nuclear winter by blocking out sunlight. This has caused the machines to retaliate by imprisoning humans in gel filled pods so that energy can be extracted from them in the form of heat. In order to control the humans in this procedure a computer simulated world called the matrix exists, that all of the imprisoned humans are connected to, living their lives in what they believe is the late 20th century, oblivious to the fact that their real bodies are in stasis in the real world. The film therefore acts as a metaphor for contemporary western cultures. Firstly the matrix is an existence of the fourth order of simulation in that it is a system of mere signs that are completely detached from reality, i.e. hyper-reality. Just as in contemporary cultures, the people who live in the matrix are unaware that they are controlled by a system through simulation. You are a slave, neo, like everyone else you were born into bondage, born into a prison that you cannot smell or taste or touch, a prison for your mind What is the matrix? Control. The matrix is a computer generated dream world built to keep us under control in order to change a human being into this (he holds up a copper battery) (Morpheus talking to Neo, The Matrix). In addition the film suggests that the prisoners of the Matrix are also dependant upon it, to the extent that they will fight to protect it. Baudrillards idea of mediasation appears in the film when it is suggested that there was a machine spawning a whole race of machines (Morpheus talking to Neo, The Matrix), thus the social control of the machines (mediation of signs) increasingly exert themselves with every new generation. Interestingly The Matrix seems to offer a solution to simulation and social control by the system, which is one of enlightenment. Once Neo understands the systems and can see the signs (computer code) of the matrix for what they really are, then he can choose to follow a different set of rules thus gaining control of his environment. As well as a theological basis on Baudrillard, The Matrix tends to convey the story via symbolic references and thus is post modern by nature. For example the follow the white rabbit scene employs a tattoo of a white rabbit, which is referenced from Alice in Wonderland in order to convey the uncertainty in discovering the truth of an alternate reality. In the same scene Neo also opens a copy Baudrillards Simulacra and Simulation in effect reinforcing links to that element of the film. In conclusion, I have identified the main themes surrounding Baudrillards orders of simulacra and simulation, shown how they relate to modern and post modern design and have given contemporary examples of their use in product design and film making. I believe that such an understanding of simulation has served well to better understanding referencing in post modernity. References Debord, G., (1977) The Society of the Spectacle, Black Red Poster, M., (1998) Jean Baudrillard: Selected Writings, Polity Press Tucker, R. C., (1978) The Marx Engels Reader Second Edition, Norton Company Bibliography Hebdige, D., (1994) Hiding in the Light, Routledge http://www.geneseo.edu/~bicket/panop/baudrillard.ht http://www.artisanitorium.thehydden.com/nonfiction/film/matrix.htm http://www.rolls-roycemotorcars.com/master_frame.html

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

Perception :: Essays Papers

Perception To see a scorned, beaten, and crucified man, lying dead in the arms of his mother is an image, which can inspire overwhelming emotions within the heart of an observer. Yet, for the longest time I've had such difficulty looking at Michelangelo's art in this way. To me, art has never been about expressing oneself or conveying a message to others, but simply creating an image for the sake of beauty and perfection. When I look at Michelangelo's art I see a cold, solid mass of marble carved by the skilled hands of a master, Rather than this work of great beauty, capable of eliciting a deeply emotional response. I look at it in terms of the techniques Michelangelo used the understanding he had of the human form, to render a piece ultimately comprising precision and realism. It has been upon these standards that I have based my concept of what art is. In my eyes, art has always been just a unique ability that I have. I feel driven by it, not to express some deep emotion, but almost as an obsession to perfect my own ability. Every stroke of a brush and every motion I make are to make what I've created more detailed, graceful, and real. I'm only now beginning to realize how much more there is to art than what I had previously understood. When I look at a piece of my work, I see the detail and realism of it, yet somehow I feel that these aspects are all that it possesses. I wonder whether or not I've almost turned my sense of art into a science that lacks the essential characteristics of art, which are expression and emotion. Somehow now I have begun to see that the strictness and precision of my art truly is an expression of who I am, and that through it, one can understand how I perceive the world around me. Personally I feel uncomfortable in a world where nearly every aspect of our lives is becoming less clearly defined and where right and wrong are continually forsaken for a vague sense of truth. So in some respects, art provides me with the sense of structure, order, and continuity, which I feel, is lacking in modern life.

The Killer Angels :: essays research papers fc

CONTENTS: -------------------------------------------------------------------------------- Terror Near the Tracks -------------------------------------------------------------------------------- Manhunt -------------------------------------------------------------------------------- Suspicious Angel -------------------------------------------------------------------------------- Surrender -------------------------------------------------------------------------------- Incarceration -------------------------------------------------------------------------------- Sentenced to Death -------------------------------------------------------------------------------- Bibliography -------------------------------------------------------------------------------- The Author -------------------------------------------------------------------------------- By the Same Author -------------------------------------------------------------------------------- Home Angel Maturino Resendez: The Railroad Killer by Joe Geringer Terror Near the Tracks One of the more romantic elements of American folklore has been the criss-crossing rail system of this country – steel rails carrying Americans to new territories across desert and mountain, through wheat fields and over great rivers. Carl Sandburg has flavored the mighty steam engine in elegant prose and Arlo Guthrie has made the roundhouse a sturdy emblem of America’s commerce. But, even the most colorful dreams have their dark sides. For nearly two years, a killer literally followed wheatfield America’s railroad tracks to slay unsuspecting victims before disappearing back into the pre-lit dawn. His modus operandi was always the same – he struck near the rail lines he illegally rode, then stowed away on the next freight train to come his way. Always ahead of the law. Angel Maturino Resendez, 39 years old, was apprehended early this month (July, 1999) after eluding state police for two years and slipping through a two-month FBI net until, after nine alleged murders, he was finally traced and captured by a determined Texas Ranger. Known, for apparent reasons, as "The Railroad Killer," Angel Resendez (who was known throughout much of the manhunt by the alias Rafael Ramirez) has been called "a man with a grudge," "confused," hostile" and "angry" by the police, the news media and psychiatrists. He is an illegal immigrant from Mexico who crossed the international border at will. Most of his crimes took place in central Texas, but he is suspected of having killed as far north as Kentucky and Illinois. Mugshot of Angel Resendez While he fits the mold of serial killers such as David Berkowitz and the Boston Strangler, Resendez killed more meditatively for something he needed: alcohol, drugs, a place to hide out, though usually money. He raped, but "sex seemed almost secondary," according to former FBI profiler John Douglas. Douglas calls Resendez "just a bungling crook †¦very disorganized," but one whose own disorganization worked well for him. Because his trail was haphazard, because he himself didn’t know where he was heading next, this directionless, drifting form of operation kept Resendez inadvertently ever-the-more elusive. FBI special agent Don K. Clark says that the manhunt was complicated by the fact that Resendez had "no permanent address" while continuing to travel unchecked "throughout the United States, Mexico and Canada.

The Importance of Deductive Reasoning

The Importance of Deductive Reasoning Kelly Douglas CRT/205 Alicia Mandolini October 7, 2012 We make decisions each and every day; everything we say and do is the result of a decision. For every choice, big or small, there is no easy formula for making the right decision. The best an individual can do is to approach it from as many perspectives as possible and then choose a course of action that is reasonable and balanced at that time. It is important to understand what is known prior to making a decision because an individual needs to know what the overall goal is before thinking about it.There are many steps to decision making which begin with identifying the problem. If the problem is not identified, the individual making the decision would not have a starting point where to begin. The role of deductive reasoning in critical thinking is to take information away from the conclusion to prove that the conclusion is true. Deductive arguments provide support for a conclusion. It makes the strong assertion that the conclusion must follow the premises out of necessity. Denying the conclusion means that at least one of the premises is self-contradictory and thus is not true.The key to the credibility of a deductive conclusion lies in the premises. The process of deductive reasoning aids in the understanding of an argument because it starts with a general statement and then arrives at a specific conclusion. Deductive reasoning is basically a guideline for using the premise to end at the conclusion. An example of this would be the following. All men are mortal. Socrates is a man. Therefore, Socrates is mortal. There is no room to stray from the argument and the premise follows through to the conclusion.All the information provided tells us what conclusion we need to reach. Deductive reasoning is reasoning that involves a hierarchy of statements or truths. The general statement or premise is made and then arguments are made that take away all uncertainty and arrive at the conclusion. Deductive reasoning is exactly the opposite of inductive reasoning which adds to the premise in order to support the conclusion. There is no right or wrong way to approach making a decision, however; decision making can be made easier depending on the method that an individual chooses to employ.