Arming Pilots Essay Example

Arming Pilots Essay Protect Our People Please What do you do if someone is holding a gun in your face, and you have nothing to defend yourself with? Well that is the exact circumstance that we all have the chance of facing on a plane. Americans are expected to get on an airplane and feel safe and protected, but all that has happened on airplanes in the past ten years has left us fearful. We need to do something to make sure that we are safe on an airplane and that an American plane can never be hijacked again. We need to train and arm our pilots to ensure our safety on an airplane. Airplanes are massive and very complex pieces of machinery, and they help us get to places more efficiently and cheaper than traditional ways. Although we have seen that if airplanes are not handled properly in the sky, it will have detrimental effects on human lives on a massive scale. Hijacking or terrorism is one of the major causes of planes being made into death machines. Americans safety aboard airplanes should be of the upmost importance. There are numerous acts of terrorism that has occurred on commercial airlines, and there needs to be a stop to that. Although most terrorist attacks where a result of people wanting money or something to change in their country, but on September 11th 2001 the only goal that the terrorists had was to murder as many people as they could. Thousands of human lives were lost in the World Trade Center and Pentagon, millions of dollars, too. At any cost, we must never allow the high-jacking of September 11 to be repeated. This tragedy has made airline security the number one issue. Numerous measures such as baggage checks, identity checks, the presence of Sky Marshals on board and so on were proposed by airline companies, pilots, and security experts. We will write a custom essay sample on Arming Pilots specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Arming Pilots specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Arming Pilots specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Many of these measures are being implemented. But what if a terrorist gets by the security checks points, it is not like it has not happened before. One thing that did happen after the September 11th attack was that (West,1) â€Å"Congress did authorize the Department of Transportation to consider arming pilots†¦pilots unions have endorsed keeping weapons in cockpits, and the public has signified approval. Nearly two-thirds of those whom we trust to operate huge jets safely are former military aviators with firearms training, and skills-testing would not be a problem. Before September 11 many people had never had any fear of terrorism assuming that â€Å"something like that can only happen in a movie†. These days, most people would think twice before boarding a plane. In my opinion arming pilots would increase people’s confidence in airline security if they carried a gun and not just a weapon. As an alternative to firearms some experts propose arming pilots with s tun guns or guns equipped with specialized bullets. The projectiles would â€Å"disintegrate on impact† to ensure the safety of the aircraft. But they could do serious damage to the human body, which is fine in the case of hijackers. The planes cockpits already come equipped with crash axes, which could be used as weapons. (Scott, 3) A survey was given on October ninth asking how many people would agree to letting pilots be armed, and seventy five percent said arm our pilots. † The argument whether or not pilots should carry guns isn’t based upon facts and statistics, but on beliefs and assumptions. Obviously, a pilot carrying a gun reduces the possibility that hijackers could succeed in their task. Also, the majority of the American public feels safer just knowing that many pilots are beginning to carry weapons. For those passengers who don’t like the idea of pilots carrying guns, they should realize that they trust pilots every time they fly and that giving those pilots a gun is just showing a greater trust in them. Some people opposed to pilots carrying guns fear for the safety of the passengers; they fear that a stray bullet may strike a passenger. What if the pilot shot numerous times at the hijacker and accidentally shot a passenger? Honestly, this is a very legitimate point. However, given the choice, most would choose a stray bullet to one passenger over the tragic deaths of thousands. People think that (Donnelly, 1) a few bullet holes in the plane will make something happen and cause the plane to go down. These people have no clue what they are talking about. Airlines have experienced explosions on planes without it crashing what will a few bullet holes do? Most pilots have a very strong opinion about this either for or against (Ko, 1) one pilot had argued that If we fail in security screening, profiling, baggage searches, security checks, and have a terrorist get on an airplane, which is very possible, what is our defense? he asks. All I am asking for is a fighting chance to save my passengers, crew, aircraft and people on the ground from a psycho or terrorist. Some people oppose having guns on board for numerous reasons. If a potential terrorist knows that a gun is on board, they could craft a plan to utilize it as part of a larger plan. The use of a locked cabin door and on-board air marshals seems like enough security. With tight airport security, it is almo st impossible for a hijacker to bring a gun or a knife on a plane. The most they would probably be able to get through would be a pair of box cutters. They would not be able to bring down the entire plane, or be able to bust open the pilots cockpit doors with a pair of box cutters. If the pilots had a gun, the hijackers could ambush the pilots when they came out of the cockpit and the hijackers would end up having the guns and the passengers would be defenseless. (Scott, 3) But what the pilots are trying to let people know is that you would have to go through rigorous testing and skills training to be considered, and that is to prevent another tragic even like September 11th. I do believe airline pilots should be armed because if the plane is being hijacked, that may be the only way to save lives if the plane has been overtaken by hostiles. I believe airline pilots should be armed to protect themselves and the passengers from hostiles. There are many U. S. Marshalls which are placed on airplanes to keep a hijacked plane from occurring, but I still believe it is a good idea for the pilots to be armed. The hijackers could get past the Marshall and make their way to the cockpit which would be a very dangerous scenario. If the pilot was armed, this could save hundreds of lives as the hostiles would not expect the pilot to have a weapon. I dont think we should take any chances after the attacks of September 11th. There should be a method, policy, procedure and training for the handling of the weapon. An action plan should be attached to the possibility of having to use the weapon. But, yes, pilots should be armed. The pilot should have to pass a psychological assessment, as they already have to. But, a pilot with a gun is no more dangerous than a pilot with a plane full of passengers, flying through the air. There are no police in the sky. Theres nowhere to run and hide up there. And, the pilot already has the responsibility of everyones life in his hands. So, he should be as equipped as possible to deal with that responsibility. Work Cited Donnelly, Sally B. Pilots Packing Heat. Time 160. 10 (2002): 31. Academic Search Complete. Web. 2 Dec. 2011. Ko, Marnie. Arm The Pilots. Report / Newsmagazine (Alberta Edition) 28. 1 (2001): 22. Academic Search Complete. Web. 2 Dec. 2011. West, Woody. Arming Airline Pilots Is A Risk Worth Taking. Insight On The News 18. 23 (2002): 48. Academic Search Complete. Web. 2 Dec. 2011. Scott, William B. Airline Pilots: Arm Us And They Will Come. . Aviation Week Space Technology 155. 20 (2001): 47. Academic Search Complete. Web. 2 Dec. 2011. Scott, William B. Battle Lines Drawn Over Arming Airline Pilots. Aviation Week Space Technology 156. 7 (2002): 45. Academic Search Complete. Web. 2 Dec. 2011.

Johnathan Edwards And Benjamin Franklin Essays - Benjamin Franklin

Johnathan Edwards And Benjamin Franklin Essays - Benjamin Franklin Johnathan Edwards And Benjamin Franklin Jonathan Edwards and Benjamin Franklin Jonathan Edwards and Benjamin Franklin both wrote simply, directly and without aristocratic pretense. They felt writing was not an end in itself, but a work done in the service of something greater whether it be God or mankind. In his Personal Narrative, Edwards focuses on the ecclesiastical whereas Franklin, in The Way to Wealth appeals to the individual. Edwards wrote to understand what was happening around him and admits, I made seeking my salvation the main business of my life,. Franklin, rather, wrote on self improvement, similarly to an author of a modern day self-help book. He wrote to inform and would represent himself attractively with numerous aphorisms such as Lost time is never found and The sleeping fox catches no poultry. Edwards, in Personal Narrative, crystallized into language of permanent beauty one of the great mystical experiences of the race. His conversion at age 17, demonstrates his awareness of a meaningful world: I often used to sit and view the Moon, for a long time; and so in the daytime spent much time in viewing the clouds and sky, to behold glory of God in these things. . . Franklin would not sit quietly and view the moon for he reminds his audience that there will be sleeping enough in the grave. He encourages independence saying God helps them that help themselves. Franklin tried that strategy: I used to be continually examining myself, and studying and contriving for likely ways and means, how I should live holily, with far greater diligence and earnestness, than ever I pursued any thing in my life and he writes of his failure: but yet with too great a dependence on my own strength; which afterwards proved a great damage to me. To undue the damage, Edward later viewed that God shoul d govern the world, and order all things according to his own pleasure; and I rejoiced in it, that God reigned, and that his will was done. Bibliography The Norton Anthology of American Literature. 5th ed. Vol. 1. Eds Bayme, et al. New York: W.W. Norton. 1998

FINANCIAL ANALYSIS REPORT Essay Example | Topics and Well Written Essays - 2000 words

FINANCIAL ANALYSIS REPORT - Essay Example And they have acknowledged that their success is indebted to the talent, creativity, and dedication of their employees. They did not only compete to gain prestige and power but they are also searching and attracting talented people to work for them. Overall, the group’s vision is to â€Å"map out a specific plan of reaching $400 billion in revenue and becoming one of the world’s top five brands by 2020† (â€Å"Samsung,† n.d.). Samsung (UK) is popular in the areas of telecommunication and digital media as they have developed and distributed several products of mobile phones and consumer entertainment devices. Despite of the company’s overwhelming success, Samsung (UK) did not stop to aim for higher goals because the global market is constantly changing, and more importantly, they did not give their competitors a chance to overhaul. For them, nothing is impossible, as long as they have the needed financial resources, talented people, and loyal custome rs. This is the kind of spirit a true company must have. The main thrust of this paper is to analyze the performance of Samsung Electronics (UK) Ltd. By using the company’s financial statements and by applying financial ratios, Samsung’s (UK) performance and financial situation will be determined. For the past three years, Samsung (UK) has proven its success and growth. The company has received several recognitions in terms of producing innovative and advanced technologies. Most of the company’s recent development has been accepted by the people. For 2009, they managed to release new mobile phones like Giorgio Armani smartphones, Galaxy Tab, and Windows Phone 7 (Altoft, 2010). They had also released the world’s thinnest Blu-ray player, TV (6.5mm), and watch phone. Another important event for Samsung (UK) is the restructuring of their organizational leaders and announced their new general managers in UK print and display division (â€Å"Channel Pro,† 2010). Part

Communication analysis on gender equality in the work place Research Paper

Communication analysis on gender equality in the work place - Research Paper Example At the same time, many contemporary cases of women who have developed prosperous corporate entities beg the question of gender equality at the work place (Eikhof, 2012). For example, Oprah Winfrey created a business empire virtually on her own. From a communications standpoint, the following paper analyzes gender equality at the workplace in different sectors. Sectors dominated by women ought to experienced equality in pay, decreased sex discrimination, and have a more or less higher number of managing women than sectors dominated by men. This is because women have better chances in service, investment, property, wholesale, and retail sectors. In addition, Women have better communications skills than men. Women have better communication skills than men do because they bear a more relationship-based attitude towards work than men do. Men often choose to be objective when it comes to work, which makes it hard for them to appeal to others personally. In addition, women process knowledge aloud while men process within their minds. Processing knowledge aloud means there is a form of interaction. The more women process knowledge aloud, the better their communication skills. The relationship-based attitude of women further led to a consensus-type of leadership while men’s rational thinking often leads to a hierarchical-type of leadership. The consensus-type of leadership requires better communication skills than hierarchical because it involves less commands or orders and more personal interaction or engagement. However, this is not the case since managing women keep on lagging behind their male peers in terms of income and workplace dominance and opportunities in virtually all sectors. Author Simma Lieberman argues that men and women differ in a number of ways. These ways determine gender equality at the place of work.

Sociology Essay Example | Topics and Well Written Essays - 750 words - 6

Sociology - Essay Example ciologists tend to come up with theories that picture the society as a whole, or traditionally concentrate on private issues, but failed to analyze the individual’s tie-up with the society which Mills argued as totally important. With Mills’ ideas, he relates how important it is for an individual to understand the greater sociological patterns that is relevant to their private situations. Many people as he said failed to understand it because of their inclination to their personal family, neighbors or job which in turn makes them trapped in a situation wherein they will not be able to comprehend the greater sociological reason that drove them to their present social status and private problems. He establishes the linkage between the person and the society, the phenomenal interaction that exists to both, and the importance of developing a quality of mind that can grasp history and biography and the relationship that links society and an individual. The highlight of his understanding, (which can not be found in other sociologist ideas) describes that the relationship of the public issues and persons’ private troubles are closely connected, therefore arriving to an analysis that points out relativ e changes to private troubles as the society wherein an individual belongs changes too. Criticisms about symbolic interactionism appeared only when quantitative approaches to sociology have been applied. However, it could not be concluded that it does not have viable notion to social structure. Evidently, this kind of approach does not violate any quantitative sociological approaches, but on the other hand is a helpful in the broader understanding of the society. The pragmatic approach or the qualitative research method does not mean that it is removing its link to the social structure, but in the other hand it links to the social structure as the society itself produces realities that can be observed. In symbolic interactionism perspective, Blumer said that,

Personal Income Tax Administration In Nigeria Economics Essay

Personal Income Tax Administration In Nigeria Economics Essay The success achieved by Federal Inland Revenue Service (FIRS) in meeting the targets set for its integrated tax offices nationwide is no doubt a challenge to its state counterparts (SBIRS). Personal income tax that is supposed to be paid by self employed individuals in Nigeria constitutes a major source of revenue accruable to various state government of the nation. Unfortunately, the correct assessment and collection of taxes from these groups of taxpayers remains a mirage due to myriad of factors. Prominent among these factors is the failure of majority to register with revenue authority as revealed in this study. This paper therefore recommends various strategies that can be adopted by government to bring into the tax net of the government numerous self employed persons in the society which can impact positively on increased revenue generation and the attendant quantity and quality of infrastructural facilities that can be provided by the government. Introduction Tax is defined as money that has to be paid to the government by the people according to their profits on goods and services provided. Chris and Elizabeth (2001) also defined taxes as a forced proportional contribution from persons and property levied by the state by virtue of its sovereignty for the support of government and for all public needs. Other definitions can also be gleaned from judicial precedents. In Matthew V. Chikory Marketing Board of Victoria Australia, Latham, C. J. defined tax as a compulsory exaction of money by a public authority for public purposes. Tax in this regard is seen as a means of raising money from the public by the government by means of contributions from individual persons. In the American case of United States V. Butler, Justice Robert defined tax in the general understanding of the term as exaction money from members of the society for the support of the government expenditure (Chris and Elizabeth 2001). In summation therefore, according to Chris and Elizabeth (2001) tax has three basic features namely; a compulsory levy imposed by government, or local authority, for public purpose and to encourage social justice. A tax according to Ayua (1996) is not a voluntary payment but a compulsory pecuniary burden placed on taxpayers for the benefit of the society. Generally, taxation can be described as a form of levy imposed on all residents living and non-residents doing business within a tax jurisdiction. It is a civic and patriotic responsibility of citizens to pay taxes imposed which also come to the government as income or revenue yielding device to finance the provisions of socio-economic and infrastructural amenities and also to enhance industrial efficiency. The aim of this paper is to look into various constraints faced by tax authorities in assessing and collecting taxes from self-employed taxpayers and proffering solutions as regards strategies to be adopted by revenue authorities for expanding the Nigerian tax net to improve tax collection drive covering the self-employed. Review of related literature Under the review of literature the history of taxation in Nigeria, the objectives of taxation and the use of taxation as an instrument of economic regulation or control have been treated. 2.1 The history of taxation in Nigeria The history of taxation in Nigeria dates back to the pre-colonial period. According to Lekan and Sunday (2006) before the colonization of the different entities which were later amalgamated under the name Nigeria, there were different systems of taxation existing in the form of compulsory services, contribution of goods, money, labour and so on amongst the various kingdoms, groups and tribes controlled by the Obas, Emirs, Ezes, Attah of Igala, Tor Tiv, Ohinoyi of Ebira and so on in order to sustain the monarchs. The various taxes levied by the different ethnic groups by the kings according to Ola (2004) took several forms such as Zakkat levied on Moslems for educational, charitable and religious purposes, kudin-kasa, a form of an agricultural tax levied on utilization of land, shuka-shuka levied on the ownership of cattle based on the member of cattle, Ishakiloe- contribution of farm products as a form of land tax in exchange for the use of land for agricultural purposes payable to Obas, chiefs and family community heads, community tax payable by all adults in order to execute projects beneficial to the community; Oko-ane payable to Attah Igala for hunting in a particular forest, Osusu Imachi-Nkwu payable to Ezes in Igbo land by those who harvest palm fruits and are expected to contribute proportion of the harvested palm oil. In Tivland in Benue state certain taxes are paid by couples during marriage ceremonies which are used for various community development projects. The present form of taxation in Nigeria could be traced to the establishment of a British colony in Lagos on August 6, 1861 and subsequent amalgamation of the Southern and Northern protectorates of Nigeria in 1914. During the colonial era according to Yerokun (1997), the imposition of any type of tax on citizens (individuals and corporate) took the form of promulgation of laws by the colonial authority. Examples of such law include Native Law ordinance cap 74 of 1917 applicable to Western Nigeria. The re-enactment of the same law in 1929 according to Ola (2004) which for the first time imposed taxes on women resulted in the Aba women riot of 1929. Another law was that of non-natives protectorates tax ordinance of 1931. The ordinance was later repealed and incorporated into the taxation ordinance No. 4 of 1940 and subsequently re-enacted as the Income Tax Ordinance (ITO) 1943. The above tax laws according to Yerokun (1997) were administered on individuals and corporate entities by various tax and revenue officers in the different provinces and regions. In order to promote uniformity in the incidence of taxation throughout the geographical entity called Nigeria according to Lekan and Sunday (2006), the colonial government in 1958 set up the Raisman Commission. The commission at the end of its work recommended the introduction of uniform basic income tax principles for application in all regions of Nigeria. This recommendation was accepted by the government which incorporated the same into the 1960 constitution of the Federal Republic of Nigeria. This led to the promulgation of the Income Tax Management Act (ITMA) 1961 and Companies Income Tax Act (CITA) 1961. The taxation of individuals as opposed to companies is governed by the ITMA 1961, the main purpose according to Ariwodola (2000) is to regulate the imposition of personal income tax throughout the Federation so that internal double taxation of incomes by the Federal Government and State Government will be avoided. The Act sets up a Joint Tax Board (JTB) which is charged with the responsibility of determining technical and other issues in which interests of those Government might otherwise be in conflict. Each government has sole Jurisdiction to impose personal income tax on individuals resident or deemed to be resident in its territory and the 1961 Act does not seek to encroach upon the right of each government to decide upon the appropriate level of taxation of those individual who under the provisions of the Act, fall within its jurisdiction. The ITMA determines such questions as to what is taxable income, what deductions may be allowed against gross income to arrive at the taxable income and the period over which assessable income is to be determined. The above legislations (ITMA and CITA) 1961 were later repealed and re-enacted as the Personal Income Tax Act (PITA) 1993, and the Companies Income Tax Act CAP 60 LFN, 1990 respectively. As a result of the work of the Tax Laws Review Commission, these laws have been reviewed and updated and are included in the laws of the Federal Republic of Nigeria 2004. The current law that governs the administering of Personal Income Tax (PIT) is the Personal Income Tax Act Cap. P8 LFN 204 which imposes tax on incomes of individuals and corporations. 2.2 Objectives of Taxation Tax is generally regarded as a pecuniary burden laid upon individuals or persons or property to support the government and it is a payment exacted by legislative authority. Tax according to Nightingale (2000) under any jurisdiction is discriminatory in the sense that it is assessed on persons or property based on profits/incomes or gain, the benefit derived by citizens from tax payment is without reference to the contribution of individual tax payers. In line with this therefore, according to Ariwodola (2005) it is accurate to say that the primary objective and purpose of taxation in most nations of the world is essentially to generate revenue for government expenditure on social welfare such as provision of defense, law and order, health services and education. Revenue from taxation can also be spent on capital projects otherwise called consumer expenditure, creating social and economic infrastructure which will improve the social life of the people. Quite apart from this primary purpose, taxation as the most potential source of revenue to government of any nation has played very prominent roles as an instrument of governments economic, social and fiscal policy. Other major objective of taxation in any economy of a nation are as follows: The use of taxation as an instrument of economic regulation or control: For the purpose of discouraging certain forms of anti-social behaviour in the society. Taxation according to Musgrave and Musgrave (1984) can be extensively used in regulating the consumption pattern resulting in economic stabilization. Anti-social behaviour such as drinking of alcohol, smoking and pool betting can be controlled by imposition of higher taxes on production of such goods. Investment promotion: The resource allocation dimension of taxation policy is its role in promoting investment as a critical measure of ensuring a healthy economy through creation of new wealth. In Nigeria, government sometimes introduces tax incentives and attractive tax exemptions as an instrument to woo and induce local and foreign investors in areas such as manufacturing of goods, export processing, oil and gas and utilities, which are critical and necessary for the economic development and growth of the nation. Income and wealth distribution: The use of transfer payments and benefits to those members of the society who are less well off according to Musgrave and Musgrave (1980) is to promote social equality. Taxation as a mechanism for income and wealth distribution holds that the burden of taxation should be heavier for the rich in the society than for the poor so that taxes collected are used to pay for social services for the less fortunate. Harmonization: Harmonization according to Lekan and Sunday (2006) is said to be the modern objective of Economic community of West African States (ECOWAS). The idea of a single market in ECOWAS member nations is to provide for the free movement of goods/services, capital and people between member states. The philosophy behind this single market therefore suggests that these tax systems of member states should be harmonized. Generally, according to Ola (2004) taxation is a powerful and potential fiscal stabilizer employed by government of nations to plan development policies. It is a device according to Nightingale (2004) to induce economic development and favourable balance of payments. 3. Method The study employed a survey design and data was collected from the Adamawa State Board of Internal Revenue and using convenient sampling, 90 self employed persons in Jimeta-Yola metropolis in Adamawa State were interviewed. The data was analyzed using descriptive statistics made up of simple percentages. 4. Discussion Self-employed tax payers are unincorporated individuals or body of individuals engaged in their own businesses either as sole traders or in partnerships. Such persons include individual contractors, traders, professionals, consultants, market women, artisans and all other entities that are not liable to tax under the Companies Income Tax Act (CITA), but under the Personal Income Tax Act (PITA). This means such persons are taxable on income accruing to them personally. In the study conducted among the self-employed in Jimeta-Yola metropolis in Adamawa State, it was discovered that just very few individuals registered with the state Board of Internal Revenue (SBIR) for 2010 and 2011 tax year as indicated in the table below. Table 1: Rate of Registration of Self-Employed Persons with Tax Authority (Adamawa State Board of Internal Revenue) 2010 2011 2010 2011 Self-Employed Group Registered Unregistered Total Registered Unregistered Total 1 14 15 2 13 15 Electricians 15 15 15 15 Mechanics 2 13 15 4 11 15 Painters 3 12 15 5 10 15 Vulcanizers 1 14 15 15 15 Welders 15 15 15 15 07 83 90 11 79 90 Source: Field Survey, 2011. Out of 90 self-employed groups interviewed in Jimeta-Yola metropolis regarding whether they have registered with Adamawa State Board of internal revenue for the purpose of paying tax on their income for 2010 and 2012 Assessment year, only 7 of them in 2010 indicated that they have registered representing about 12.2% registered with the State Board of Internal Revenue (SBIR) while the remaining 87.8% failed to register. The above scenario is likely to be a total reflection of what is happening through out the entire country, where there is wide trend of tax aversion by the self-employed group in the country. Given a whole gamut of self-employed persons in the society as enumerated above, a huge amount of revenue can be generated by various state tax authorities if self-employed individuals are properly brought into the tax net of the government. It is the requirement of the law PITA Cap P8 LFN 2004 that all self-employed tax payers are required to file self-assessment tax returns with their respective relevant state tax authorities every year within 90 days of the commencement of a new tax year. Such tax return is expected to disclose transactions relating to the individuals income for the year. Unfortunately according to Ariwodola (2000) a large sum of money by way of revenue that suppose to have been generated from these group of tax payers (self-employed) by the government remain uncollected year in year out due to the following factors. Lack of Taxpayers Data/Information: There is no detailed information on or database for the self-employed in Nigeria, thus bringing them into the tax net is different. This is a very serious problem in personal taxation as it often difficult most a times to determine the residence of individuals which is vital for the purpose of identifying the relevant tax authority of a tax payer. A lot of time is often spent in residence determination especially where there is dispute between two or more tax authorities leading to loss of revenue that would have accrued. Inefficient Utilization Tax Revenue: There is a general apathy to voluntary compliance with the provisions of the tax laws because of the level of decay in basic infrastructure such as light, water and good roads. This problem has always called to question the need for continued payment of tax in Nigeria. Lack of Experienced and Qualified Personnel: Most tax officers lack the requisite experience and knowledge of the tax laws required to appropriately assess the self-employed to tax. Inadequate Penalties/Absence of Enforcement: In Nigeria, the penalties for non-compliance with relevant tax provisions are too lenient to compel the self-employed to pay tax. There is also a general lack of enforcement of existing penalties. Inadequate Records: Most self-employed persons do not maintain adequate records of their income and expenditure. In most cases, they mix their business activities with their private affairs thus making it difficult to determine the income taxable. Lack of Public Enlightenment: Most of the self-employed tax payers do not know what tax to pay, when to pay, who to pay to, where to pay and what relief and allowance they are entitled to. Government is faulted here because a good tax system should be certain and easy to administer. It is the responsibility of government at all levels to educate the public on their responsibility with respect to tax at all times. Level of Corruption: Some tax officials collude with would be tax payers to defraud the government of her taxes. A large chunk of revenue that is suppose to come into government coffers ended up in private pockets compounding problems of governments inability to provide the basic infrastructure needed for the orderly development of the society. Level of Poverty: This is directly linked to the problem highlighted above. Several self-employed persons are struggling to survive due to the unconducive operating environment. The society according to Ariwodola (2000) has been impoverished by the elite so much that paying tax will further deepen the level of poverty among the low income earners. Over-Dependence on Oil Revenue: For a very long time now, Nigeria has been depending on revenue from oil. The discovery of oil and very huge revenue accruing from it according to Yerokun (1997) has led to the neglect of all other non-oil revenue yielding sources to the government. Having enumerated the constraints/challenges facing the tax authorities in assessing and collection of taxes from self-employed tax payers in our society, there is however prospects for improved revenue generation from these group of persons if certain strategies are evolved. Strategies for Expanding the Nigerian Tax Net to Improve Tax Collections Drive Covering the Self-Employed: Public Enlightenment and Education: Revenue authority should embark on aggressive public enlightenment and education of tax payers on the various taxes payable by all self-employed individuals in the society. Revenue authority in various states should endeavour to equip their staff to enable them carry out this duty. Requirement for Presentation of Tax Clearance Certificate (TCC): By providing and insisting the TCC be produced by individuals for any form of transaction with government, more self-employed persons will be compelled to pay their taxes. Stiffer Penalties for Non-Compliance: If the consequences of failure to comply with any of the provisions of the tax laws are made stiffer, more tax payers will be willing to comply with little or no stress on the part of the revenue authorities. Encouragement of Cooperative Unions: By encouraging artisans in particular to form associations through which government can reach their members, improvement in tax generation from this category of self-employed persons can be achieved. Similarly, all other category of self-employed individuals are encouraged to form unions in their respective localities. They can always hold government accountable for non provision of infrastructure necessary for their operation through their respective unions and they will be heard only and if only they can live up to their own civic responsibility by paying their taxes promptly. Effective Utilization of Tax Revenue: Improvement in the level of basic infrastructural facilities will encourage voluntary compliance with the provisions of the tax laws as they will show that the Revenue is being utilized effectively. In Nigeria today, it is no news that the level of decay in basic infrastructure is alarming. If government effectively utilizes tax revenue for the provision of infrastructure, the citizenry will be motivated to pay taxes . Promulgation of Anti-Avoidance Provision: Making provisions to block the several loopholes in the tax laws will enhance further compliance with the tax laws and increase tax revenue. The two possible forms of anti-avoidance legislation are specific legislation to block voluntary avoidance device and general anti-avoidance legislation which vests the revenue authority with power to disregard all transactions entered into that could be proved to have been entered into solely for tax avoidance purposes. Empowerment of Investigation and Intelligence Unit: The investigation and intelligence unit of the Revenue authorities should be empowered and made vibrant and effective. It is the responsibility of this unit to trace self-employed persons in the society who have not been paying their taxes. This can be done by going through the Land Registry and Vehicle licensing offices. Information about the self employed can also be obtained from banks by requiring banks to file returns of all their new customers with the Revenue authorities. Engagement of Experienced and Qualified Personnel: Employing qualified personnel and paying competitive remuneration will further enhance dedication to duty which will impact positively on increased revenue generation especially from the self-employed personal where the rate of tax evasion is high. Regular Amendment to the Tax/Laws: The tax laws should be regularly up-dated and provision should be such that are reasonable and easy to comply with. It is known according to Yerokun (1997) that the existence of wide spread tax avoidance and evasion is in any society is an evidence that the tax system requires a radical reform. 5. Conclusion Generally, taxation is a monetary charge imposed by government on her citizens to yield revenue for her numerous statutory responsibilities to the people. It is also civic and patriotic responsibility of the citizens to pay taxes as at when due which is a means by which government can finance the provisions of socio-economic and infrastructural amenities for the orderly development and growth of the society. Reduction of the high rate of tax evasion by the self-employed individual in Nigeria and the resultant high revenue that can be generated there from requires a conscious efforts and definite roles to be played by both the government and the governed.

Cato the Elder and Julius Caesar Essay -- Roman History

The Roman Republic's most memorable men are Cato the Elder and Julius Caesar. Each man gained unfathomable power over the greatest nation of the world for its time. Our world today continues to feel the affects of Caesar, who developed the modern day calendar system (Suet. Caesar, 40). Both men changed Rome and added to its rich and nobel history. Ancient biographers, Plutarch and Suetonius, give insightful glimpses into to the lives of Cato and Caesar, and what formed them into history makers. Through careful analysis of Cato and Caesar's biographies, it becomes apparent that they shared similar skills and values that vaulted them to the top of Roman society. However, they were strikingly different in how they used their skills and lived their lives. Although the lives of Cato and Caesar are similar in many respects, the biographies of Plutarch and Suetonius reveal that personality and family background are the main causes for their differences. Commonalities between Cato and Caesar abound in Suetonius and Plutarch's biographies. The most apparent similarity is physical appearance and ability. Cato followed a sober mode of living and trained hard to attain â€Å" a tough constitution and a body which was as strong as it was healthy† (P1). In battle Cato was a â€Å"formidable fighter, who stood his ground resolutely and and confronted his opponents with a ferocious expression â€Å" (P1). Caesar was also strong in body and battle. He was â€Å"tall fair and well built,† and he was â€Å"a most skillful swordsman and horseman, and showed surprising powers of endurance† (s45,57). The enormous number of victories left by Caesar are testimony to his skill as general and fighter. Similarity in strength is only one part of dom... ...ter, Julia, like a game piece and married her to pompey to form an alliance. Caesar's personality has clearly shown through in these examples of marriage and offspring. On the other hand, Cato views his offspring and marriage in a much different light.. Due to his sense of hard work and care for family, Cato believes strongly that if he puts effort into his son's education he will be rewarded with a son to be proud of. This turns out to be true because Cato receives a letter from his son's commander, in which his son is praised â€Å"in the highest terms for his gallantry† (plu. 20). Also, Cato only had one wife at a time, and only remarried after his first wife died (plu. 24). Compared to Caesar, Cato's moral nature is clearly shining through. Personality and character traits clearly show the how difference arise within the context of marriage and offspring.

How Law Is Passed in Maldives Essay

How law is passed in Maldives. In Maldives laws are made in People’s MaJlis. It’s the supreme authority for law- making by the Article 70 of the constitution. Article 70. â€Å"(a) The legislative authority of the Maldives shall be vested in the People’s Mall’s. † In the Maldives there are 2 types of legislation considered by Parliament. These are: 1- Government Bills (Bills that are introduced by the Government) 2- Private Member Bills (Bills that are introduced by the Members whether individual or from a political party ) Government Bills Government Bills symbolize government policy and a Minister presents them. The bulk of Parliament’s stage is taken up with these types of bills. As the present government does not hold such a large parliamentary majority, it is almost uncertain that all Government Bills will be passed into law (though some may be passed along the way). Private Member Bills Individual Member of Parliaments (MPs) from any political party (or a peer) can introduce a Private Members Bill. These hardly have any chance of becoming law as too much of Parliament’s time is occupied up with Government bills. As a consequence of this, Parliament gets little chance to discuss Private Members Bills, et alone vote on them. Each legislative year, the Cabinet has to decide on what it needs to do regarding lawmaking that year. As such it has to arrange what it needs – though it has to be cautious of assurances made to the public at large. A lawmaking session does not last for one calendar year. With extended adjournments, Parliament actually sits for a lot less than twelve months. Lawmaking in Parliament is driven by what is said in the President Speech that usually opens Assembly in February. The government to introduce whatever form of legislation it needs, a possibly difficult process takes lace before the bill becomes law. The first process is one of origination. This is actually deciding what is going to be contained in that bill. Both ministers and civil servants are responsible for actually drafting the government bill. First the bills are sent to the parliament secretariat for getting scheduled to parliament agenda. The secretariat then will do a primary legal review regarding the text; purpose and the content are in accordance with the constitution and laid down parliament rules. After the preliminary review the secretariat will schedule the bill in the parliament agenda ith the approval of the Speaker. Then the bill will be introduced by the sponsored member and he shall explain the need and the contents of the bill. This stage is called â€Å"first reading† of the bill. Then members of the parliament discuss the bill and then vote on it. The First Reading is the first time that a bill goes before the MaJlis itself. The First Reading is, really nothing actually happens other than the fact a bill goes before Assembly. Then the bill goes for a Second Reading. By the time of the Reading that MPs have the chance for a wide-ranging discussion on a bill’s advantages or otherwise. Usually, though not exclusively, a parliamentary day is given over to a Second Reading, which usually corresponds to about three hours of discussion. Usually, a government minister opens a Second Reading. The debate in the MaJlis is controlled by either the Speaker or the Deputy Speaker. From the Second Reading, the bill moves onto to the Committee Stage. The Committee Stage is the most thorough scrutiny of the bill. This scrutiny is done by a Standing Committee that is made up of 12 to 25 MPs. The Committee evaluates and supports each clause ofa bill. It does not discuss the overall purpose of a bill. Each member of a Standing Committee is allowed to propose an amendment to clauses in the bill. The whole committee stage is meant to be a thorough examination of a bill and it is the longest part of the process. Once it has ended, the process moves on to the Report Stage. Report Stage can last from 30 minutes to several days. From here, the bill returns for its Third Reading. The Third Reading is the final part of the debate regarding the bill within the MaJlis. MPs discuss the overall content of the amended bill. After the third reading, the Speaker opens the floor to take vote for the bill. Then he MPs give their vote through electronic machines fixed infront of MPs Table. Then if MPs vote represents the majority of that session the bill will be passed and will be sent to the President for scrutinizing the Assent. And if it is doesnot get the majority it will be disqualified to become a law. Finally when the President receives the bill he has the discretion to give Assent in the first time. So, if he gives the Assent it will be published on the gazette and it will become a law. But, if he does not give Assent he shall sent the bill to MaJlis for review. Then again that bill is scheduled and MPs ebate on the reservations of the President, and if they still need to pass the law as it is, they shall pass that bill with big majority and sent to President for Assent. Then the President must give Assent and shall publish the new law in Gazzette. An act usually has a date or dates in its text as to when it will be implemented (or when parts of it will be implemented if it is a multi-layered act). Some acts have a Commencement Order in them to activate it, or parts of it. The implementation of that act means that it is part of the law of the land from that date. [ 1 ]. Constitution of Maldives 2008. page 48.

Gendered Messages essays

Gendered Messages essays Women and Weight: Gendered Messages on Magazine Covers The purpose of this article was to compare and contrast the covers of popular men and womens magazines. The authors hypothesized that womens magazines were much more likely to have key messages or articles about enhancing bodily appearance than that of mens magazines. Further, they felt that the discovered messages on womens covers would be more conflicting or hypocritical than those of mens magazine covers. The researchers gathered their research material through analyses of twenty-one magazines. Six monthly issues dedicated to varying seasons were used for each magazine title. The total amount of magazines examined was 69 covers of womens magazines and 54 covers of mens magazines. The authors then used a checklist that had the following headings: presence of a diet message, exercise message, cosmetic surgery message, and general weight loss message and if there was existence of a conflicting message beside one another. The percentage for each specific magazine was determined by dividing the number of magazine issues that contained each checklist item by the total number of magazine issues examined. The results of the authors research revealed that, Although the majority of the most popular womens magazines focused on changing and improving ones self, most of the popular mens magazines focused on the outside world, news, politics, hobbies and activities (Malkin, Wornian, Chrisler 649). Additionally, several of the womens magazine covers were found to have conflicting messages, For example, a magazine might show a picture of an ice-cream cake with a message that says Ice-Cream Extravaganza! next to an exercise message that says Trim Your Thighs in 3 weeks! (Malkin, Wornian, Chrisler 652). Furthermore, the research discovered that a m ...

The True Devils in Salem Essays - Salem Witch Trials, The Crucible

The True Devils in Salem Essays - Salem Witch Trials, The Crucible The True Devils in Salem English - The Crucible by Arthur Miller The True Devils in Salem In The Crucible by Arthur Miller, the madness of the Salem witch trials is explored in great detail. There are many theories as to why the witch trials came about, the most popular of which is the girls' suppressed childhoods. However, there were other factors as well, such as Abigail Williams' affair with John Proctor, the secret grudges that neighbors held against each other, and the physical and economic differences between the citizens of Salem Village. From a historical viewpoint, it is known that young girls in colonial Massachusetts were given little or no freedom to act like children. They were expected to walk straight, arms by their sides, eyes slightly downcast, and their mouths were to be shut unless otherwise asked to speak. It is not surprising that the girls would find this type of lifestyle very constricting. To rebel against it, they played pranks, such as dancing in the woods, listening to slaves' magic stories and pretending that other villagers were bewitching them. The Crucible starts after the girls in the village have been caught dancing in the woods. As one of them falls sick, rumors start to fly that there is witchcraft going on in the woods, and that the sick girl is bewitched. Once the girls talk to each other, they become more and more frightened of being accused as witches, so Abigail starts accusing others of practicing witchcraft. The other girls all join in so that the blame will not be placed on them. In The Crucible, Abigail starts the accusations by saying, "I go back to Jesus; I kiss his hand. I saw Sarah Good with the Devil! I saw Goody Osburn with the Devil! I saw Bridget Bishop with the Devil!" Another girl, Betty, continues the cry with, "I saw George Jacobs with the Devil! I saw Goody Howe with the Devil!" >From here on, the accusations grow and grow until the jails overflow with accused witches. It must have given them an incredible sense of power when the whole town of Salem listened to their words and believed each and every accusation. After all, children were to be seen and not heard in Puritan society, and the newfound attention was probably overwhelming. In Act Three of The Crucible, the girls were called before the judges to defend themselves against the claims that they were only acting. To prove their innocence, Abigail led the other girls in a chilling scene. Abby acted as if Mary Warren sent her spirit up to the rafters and began to talk to the spirit. "Oh Mary, this is a black art to change your shape. No, I cannot, I cannot stop my mouth; it's God's work I do." The other girls all stared at the rafters in horror and began to repeat everything they heard. Finally, the girls' hysterics caused Mary Warren to accuse John Proctor of witchcraft. Once the scam started, it was too late to stop, and the snowballing effect of wild accusations soon resulted in the hanging of many innocents. After the wave of accusations began, grudges began to surface in the community. Small slights were made out to be witchcraft, and bad business deals were blamed on witchery. Two characters in The Crucible, Giles Corey and Thomas Putnam, argue early on about a plot of land. Corey claims that he bought it from Goody Nurse but Putnam says he owns it, and Goody Nurse had no right to sell it. Later, when Putnam's daughter accuses George Jacobs of witchery, Corey claims that Putnam only wants Jacobs' land. Giles says, "If Jacobs hangs for a witch he forfeit up his property - that's law! And there is none but Putnam with the coin to buy so great a piece. This man is killing his neighbors for their land!" Others also had hidden motives for accusing their neighbors. Once the accusations began, everyone had a reason to accuse someone else which is why the hangings got so out of hand. The wave of accusations can be likened to mass hysteria, in which the people involved are so caught up that they start having delusions of neighbors out to do them harm. One of the main accusers, Abigail Williams, had an ulterior motive for accusing Elizabeth Proctor. In The Crucible, Abigail believed that if she got rid of Goody Proctor, then John Proctor, her husband, would turn to Abby. John Proctor had an affair with Abigail, but for

Tesco Essay Example | Topics and Well Written Essays - 2500 words

Tesco - Essay Example The secret of the organisation’s continued success stems, in part, from its conformity to a code of business conduct which provides guidelines for various personnel in different facets of the organisations’ operations and interactions with stakeholders. In this regard, the current paper aims to critically analyse the organisation’s code of business conduct and to identify three key components that demonstrate the company’s values and business ethics. This analysis will initially provide a description of Tesco’s code of business conduct and its analysis. A discussion of the three key components will subsequently ensue. Critical Analysis of the Code of Business Conduct Tesco’s code of business conduct Tesco’s code of business conduct is accessible through the online medium: http://www.tescoplc.com/media/126222/code_of_business_conduct.pdf. This is introduced by the organisation’s Chief Executive, Terry Leahy. It supports the conte ntions noted by Financial Executives International (2003) which have stipulated that a code of conduct should typically include, among other items, a support from top management in the organizational hierarchy, particularly the Chief Executive Officer, through a message or letter that indicates commitment of the organization to adhere to the highest standards of ethical behaviour; as well as conformity to moral and legal codes and regulations (Financial Executives International, 2003). The entire code contains twenty-three pages, which were published on October 1st 2009, by the organisation’s Corporate and Legal Affairs departmen

Assignment Essay Example | Topics and Well Written Essays - 1500 words

Assignment - Essay Example The country is vulnerable to various natural calamities that upset the people’s lives in the nation following calamities like floods, cyclone and landslides that affect the entire environment and human beings together with their livelihoods. The country’s location makes the nation vulnerable to natural calamities since three quarters of the nation and the Bay of Bengal make the nation the center of life-giving monsoon rains, making the nation prone to catastrophic destruction of natural disasters. The worst catastrophes in the globe tend to arise between the Tropics of Cancer and Capricorn, a region which coincidentally contains the poor nations, which is the case with Bangladesh (Natural Disasters 94). Q.3 The fundamental reason is that the region contributes 3% of earth’s surface while it is population contributes to 47.9% of the world population moreover the region lacks deserts, permanent ice and other conservation landscapes; therefore the protection of enda ngered wildlife is less feasible in the region. The region also has high rate of deforestation compared to other regions of the world like sub-Saharan Africa and the heavy hunting in the region make it difficult to protect endangered wildlife. Moreover, the region faces the problematic issue of wildlife trade like the rest of the world; however certain factors make it especially problematic in region like the high economic growth and improvement of transport infrastructure that improve access to wildlife areas. Some of the endangered species include three species of Asian pangolins that include Malayan of Sunda pangolin, Indian pangolin and Palawan pangolin. Q.4 Between 40% and 60% of the population in South Asian cities do not have access to piped water moreover, nearly 60% of urban households lack sanitary facilities with 42.9% of urban population in the region living in slums. Slum dwellers in various countries in the region differ for instance in Bangladesh (69%), Nepal (69%) an d Pakistan (47%) reporting significant proportion of urban inhabitants living in slums. Q.5 Green revolution began in 1960’s and 70’s and involved the introduction of high yielding varieties of food products with the aim of increasing food production and promoting self-sufficiency. After the introduction of high yielding seeds for food crops there have been clear significant benefits like increased food production in developing nations. However, since the program began some farmers have recently begun disregarding the use of modified seeds and pesticides in favor of organic farming propelled by the rising cost of fertilizer and pesticides. Q.6 Various factors influence the decline of fertility in India like the government policy for reducing to 2.1 from the previous 5.1 in early 1970s. Other factors include rising levels of education and the rising levels of aspirations for well being in the society. Even though India has had family planning programs for a long period of time; however, the average fertility has declined slowly. The relative slow decline of fertility has led a built up of large population in India that will enter reproductive age in the near future thus, the country’ population growth will continue in next few decade despite the decline of f