Organizational Behavior Essay Example | Topics and Well Written Essays - 2000 words

Organizational Behavior - Essay Example There are six main factors, which affect the employee behavior at the workplace. These factors include communication, organizational structure, work design, organizational design, jobs, and performance appraisal. All of these factors play a considerable role in shaping the behaviors of the employees working for any company or organization. Let us discuss how organizational communication affects employee behavior at the workplace. Organizational communication is somewhat different from simple form of communication. In simple communication, people can transmit any kind of information anywhere or can send messages to each other whereas organizational communication refers to the concept of sending work related messages or transmitting information to different kinds of audiences at the workplace. Organizational communication is a field, which makes employees learn effective communication skills from each other.   Consistency of the messages with goals, objectives, strategies, and implem entation plans is very important in organizational communication. Organizational communication is based on two general approaches, which include container approach and social constructionist approach. In container’s approach, a channel is used to transmit information from the sender to the receiver whereas in social constructionist approach, employees make use of language to create different teams, networks, and relationships. Communication is a process, which involves a sender and a receiver.... In container’s approach, a channel is used to transmit information from the sender to the receiver whereas in social constructionist approach, employees make use of language to create different teams, networks, and relationships. Study of organizational communication plays a very critical role in shaping communication behaviors of the employees, which eventually lead to the creation of a productive work environment. Communication Process Model Communication is a process, which involves a sender and a receiver. The sender sends a message to the communication channel, which encodes the message and sends it to the receiving end where the receiving end first decodes the message and then presents it to the receiver. The receiver provides the feedback to the sender, which make the communication process more effective. Encoding and decoding of a message is based on one’s own perceptions, which include the concepts of feelings, cultural values, attitudes, and behaviors. The thr ee main components involved in a communication process include channel of communication, environment or circumstances of communication, and interference that occurs during communication. Formal and Informal Communication Formal communication takes place through formal channels whereas informal communication takes place through informal channels. Formal communication plays its role in maintaining authority relationship whereas informal communication never includes lines of the authority. Formal communication takes place due to job related needs whereas informal communication takes place due to personal needs of the employees. Formal communication needs proper location whereas in formal communication can be done anywhere. Answer: No: 2 Key Areas of

Gambling should be legalized Essay Example for Free

Gambling should be legalized Essay What is gambling? According to www. dictionary. com gambling is taking a risk in the hope of gaining an advantage or a benefit. Gambling has been around for centuries and has been dated way back to 1492. People have been gambling in America ever since America was found. There are numerous underground cards clubs and casinos all over the country and in major cities. People gamble on everything: sports evens, dice, and cards. Even though people gamble every day in the United States, it is still illegal. People do gamble everyday, so why is it not legal. Gambling should be legalized. There are tons of ways to gamble. Anybody can pretty much gamble or make a bet on anything. Some major games though are cards. People play games such as poker or blackjack. Also, betting on horses and dogs has been around quit a bit. The biggest form of gambling though is the lottery. Most of these games and events are already legal such has the track and the lottery, but why are regular games like poker and blackjack illegal? Why gamble? What good can come from gambling? Gambling can help our economy by keeping money here in out on state. Proponents say it keeps money in the state (Legalized Gambling 2). Another huge reason on why gambling should be legalized in the fact that it would draw a huge number of tourism to our state. It could also attract potential tourist to the area. Tourist with money to spend, not just in the casinos, but at local restaurants, hotels and shops (Legalized Gambling 2). This statement not only proves that it would bring tourist, but also that the local area would thrive as well because tourist would be spending money at other places such as hotels and restaurants. It would make the state richer. Why not gamble? According to the Legalized Gambling article in paragraph three some people say that gambling would increase crime, which in return would mean would need more police and more money spent on the police. Many feel that casinos will cause an increase in crime which means increased money spent on police (Legalized Gambling 3). Many say it would cause people to become addicted, and the homes and families of these people would be ruined. Some also believe that more Arkansans will develop gambling addictions which will lead to decay in the homes of these people and a general decay of family life in Arkansas (Legalized Gambling 3). Although this article in referring to Arkansas, the points are very relative to our state of Pennsylvania. If gambling were legalized, there would be more jobs. Jobs are very important especially now in our society. Hundreds of people do not have jobs. Jobs will be open for new casino card dealers for example. More transportation will be need for people to get to the casinos, and since there will be more people coming we will need transportation to other areas as well. Also, the local businesses like hotels and restaurants will be booming. As a result, more jobs will be needed to up keep these facilities. Not only will gambling supply more jobs, but also the local taxes will go down. All gambling winnings are taxable. When a person wins the World Series of Poker, the winnings are taxed. Also, the casinos will have to pay taxes, which will result in lower taxes such as school taxes and so forth. This will keep most of the money in the state as well. Over in Jersey, gambling was one of the main sources of income for the state back in 1857. Legal gambling has become a $10 billion industry in New York, New Jersey, and Connecticut, and the states, which are collecting $500 million a year in gambling revenues, are becoming more dependent on it to balance their budgets (Janson 1). Back in 1857 the economy was bad but gambling didnt even become stunned by the economy. Despite a clouded economy, wagering is up in all three states in each of the last three years in almost every form of legalized gambling (Janson 2). Back then it was making a killing. We can only imagine what it is bringing in now. Gambling is the sole reason to go to Las Vegas. Who would want to go a desert on vacation where temperatures can get into the hundreds? Gambling is the only thing that is going for Las Vegas. With out gambling no one would go, and look at how much money Las Vegas is bring in off of the tourists coming from all over the world, all because of gambling. So when people do gamble where does the money go? Where gambling in legal money gets divided up. 84% returned to the public, 15% for commission, and 1% breakage or surplus (Freeman 167). This shows that at the racetracks 84% go back to the people who are gambling, 15% goes to the brokers, and 1% is the breakage or surplus. That is how the money works in the racetracks. Each state deals with the money differently though. These percentages include the deductions for monies for both Track and State. Each state has laws specifying the division of this percentage between Track and State. Some states use a sliding scale. The higher the volume of business, the higher the percentage paid to the state (Freeman 166). As shown here the state taxes are included. Also, commission is used in all racetracks, and this provided jobs for many people. Another good reason why gambling should be legalized is because people can make a ton of money. If people would be smart about things they could maximizes their profits. These people are called pros. Professional poker players, like Johnny Moss, make all their money from playing cards. Gambling, if done right, can be easy pickings for people. Gambling is a calculated technique for making money (Thompson 27). Basically this is saying that if people are not stupid with their money that they will win. For example, if a person is playing Texas Holdem, a type of poker, then they should only play superior starting hands like Ace King, or Ace Ace. The reasoning behind this is because these starting hands have the best odds or chances of winning. By calculating odds people can beat the game. As mentioned before, gambling can be beat. A good way to make money is to play games where the people have control. Luck can only take a person so far. In casinos, most of the games, like the slot machines and roulette, have odds favoring the house or the casino. It is wise to stay away form these games. Instead, people should play poker or blackjack, where there is a little more skill involved. Luck can only take a person so far. According to Basil Nestor Luck has an influence, but skill has a more pronounced effect (13). This means in the long run, skill will produce more money. In card games there is a rake. The rake is a percentage of the winnings that goes to the house or casino. This is how the casino makes money of the game. For example, if a person just won a $100 pot in poker and the casino rakes ten percent, then that person would only get $90. Another nice thing about casinos is that the more a person gambles, the more they will get. Casinos always give out free things. For the high rollers, or people that spend a lot of time and a lot of money gambling, casinos usually give them free rooms and free tickets to shows. If a person is doing well, the casino may give them free food or free money to play with. There reason for this is to keep that player there. Statistically, the house or casino has better odds, meaning that the chances of a person winning are lower than even. So, eventually the casino will win. So, they try to keep that player there for as long as they can because they think the odds will catch up with them, but as mentioned before there are ways around that Gambling will help our state out tremendously. The state could use more jobs. Some taxes will go down. It just seems to be a no brainer. Why would we not legalize gambling? People say that it will ruin homes and lead to addiction. Well, for all those people that are concerned about that, dont gamble. No one will twist your arm to gamble. Gambling will bring so much to the state of Pennsylvania. All the tourist will need a place to stay. Thats where our local hotel and motels come in. The business will increase drastically. All the tourists will need a place to eat. Our restaurants will serve that purpose. With all this, all these businesses will need to up keep with everything. So, as a result, there will be more jobs available. The casinos will also cause taxes to go down. With all the money the state will be receiving from the casinos, they wont need to tax the people of the state. We already have the lottery and bingo and, these are forms of gambling. How come the lottery and bingo are exactable to our society and games like poker and blackjack are not? Is there that much of a difference? Gambling will do more good than bad.

Wal-Mart is a Menace to Society Essay example -- Argumentative Persuas

"Paying your employees well is not only the right thing to do but it makes for good business." -- Jim Sinegal, CEO, Costco Throughout the history of America, there have been many businesses that come and go. Success is not guaranteed to everyone. But in the case of Sam Walton, it was different. Sam Walton was the founder the most controversial supermarket chain in existence: Wal-Mart. From the buyer's perspective, Wal-Mart is just a generous business chain which has extremely low prices. But upon closer inspection, the wickedness of Wal-Mart and the company practices become apparent. I think Wal-Mart has a negative impact on society. Wal-Mart mistreats employees, follows unfair business practices, and hurts small businesses. First, Wal-Mart mistreats their employees. Wal-Mart is known to have the lowest prices out of any other store. A consumer never realizes how Wal-Mart manages to have such low prices. One may think that Wal-Mart goes into a loss for the sake of their customers, but I beg to differ. Wal-Mart buys all of their products from other countries. They have warehouses and production plants in other poor countries such as China. These warehouses are often referred to as "sweatshops", often due to the terrible conditions that the workers have to bare. This saves a lot of money when it comes to wages, since countries like China have no minimum wage laws. The workers range from every age possible. It would be hard making a living when a person only gets paid a dime a day. Also, Wal-Mart does not have to provide benefits or insurance to any of these out-of-country workers. If Wal-Mart was such a great company as people think it was, they should instead make production plants over in the United S tates. Havin... ...ety and has a negative impact on everyone. Mistreating employees, unfair business practices, and hurting small businesses are just some of the vicious activities that Wal-Mart participates in.Wal-Mart is not a business, but a tyrant. This tyrant must be stopped before it is too late. Wal-Mart may have started out with good intentions, but it is not that way anymore. Now they are just another company who cares about their money rather than worrying about customers, employees, and society itself. Wal-Mart will learn its lesson, even if it is at the expense of others. Works Cited De Coster, Karen., and Brad Edmonds. "The Case for Wal-Mart." Kirszner and Mandell 631-36. Kirszner, Laurie G., and Stephen R. Mandell, eds. Patterns for College Writing: A Rhetorical Reader and Guide. 11th ed. Ed. Laurie G. Kirszner and Stephen R. Mandell. New York: Bedford, 2010.

An American Jew :: essays papers

An American Jew In this large city of ours situated on big spinning ball, inside a vast galaxy, and even larger universe. We sometimes tend to leap out into the unkown embracing and fearing life on other planets, when we can not embrace life or learn not to fear life on our own planet. We as a society have formed our own barriers when those placed upon us have been removed. We rarely see mixed neighborhoods outside of large cities. Even in our own borough we can see this; for example Borough Park is mostly Religious Jews, the area surrounding Brooklyn College is mostly black, and Gerritsen Beach is mostly Italian. When someone who doesn't belong in a community invades that community, that community then will fear and reject the invaders. The community is like the indiginous people of an island, when the island recieves its first visiter from the outside, the indiginous people fear the visiter and fear the change they may bring. My family was the first Russian family to move to an all Italian neighborhood, I was told to go back to where i cam from "damn rooskies", the children used to yell and taunt my sisters and myself. They would scream go back to Russia eventhough we had never been there. But soon I made freinds with a local girl who accepted me for me, not for being Russian, but for being Diana. My parent's didn't want me to get involved with the wrong kids and they also feared my friendship with people of different backgrounds. But our families began to talk and then we went over to each others houses for dinner and pretty soon, we were having block parties and backyard BBQ's. We weren;t Russian anymore, and they weren't Italian we had met somewhere in the middle. My mom now makes an amazing lasagna and the Laura's mom (the girl I befriended) makes a great Chicken Kiev. We didn't belong to any one class, our neighborhood was no longer Italian and it didn't become Russian it just was. It was just a neighborhood, no classification, just a middle class neighborhood, it was gray. Gray is that color inbetween black and white, its not black, and its not white, its just in the middle. If you think about there are a lot of colors like that; take pink for example its a mix between red and white, its not red and its not ehite, its just in the middle its just pink.

Museum Art Critique: Surprise Attack Near Harper’s Ferry Essay

When first viewing the painting, Surprise Attack Near Harper’s Ferry, created by John A. Mooney in 1868, the only thing I found myself able to focus on was the group of almost completely undressed men that appear to be bathing in a river. At first glance, I was not truly able to grasp the concept behind the painting or the exact situation that was intended to be portrayed by John Mooney, in this specific piece of historical artwork. After looking at the image more closely and thoughtfully, the first words that entered my mind immediately were fear and chaos. The background of the Surprise Attack Near Harper’s Ferry, with the exception of the smoke in the far distance, contrasts significantly to the utter chaos, fear, and confusion displayed in the portion of the painting where the group of men appear to be fearfully scattering about in the water. The background of this painting, the beautiful colored sky and other scenery including the shimmering water, differs greatly in comparison with the more focused on, somewhat disturbing image, of what appears to represent franticness and fear that is sweeping over this group of men. After observing the painting as closely and carefully as possible, the image to be portrayed caused a feeling of sadness, as well as confusion, to sweep over me. After understanding more about the painting’s meaning, I began to also feel a sense of compassion and sympathy toward these men that I couldn’t even completely comprehend at first. In the painting, Surprise Attack Near Harper’s Ferry, the artist, John A. Mooney, places a great emphasis on the â€Å"subject matter†; the subject matter being the men that were attempting to bathe in the river. Even though the subject matter, the â€Å"central focus† of the painting, seems to just be about this group of Confederate Soldiers, importance is also greatly placed upon the raw emotions shown by these soldiers; emotions that make this painting worth critiquing and analyzing in the first place. On a more positive note or view of the painting, Surprise Attack Near Harper’s Ferry easily has the ability to grab the observer’s attention because of the beautiful, shining color of the river and the broad sky; despite what realities the men might soon be forced to face in these waters. Additionally, one of the major things to notice about this painting is John Mooney’s use of repetition represented by the men in the river. Repetition is noted in the men in the painting, due to their striking, and almost identical similarities in their appearance. Another important principle of design or â€Å"formal property†, is the use of the earlier mentioned contrast between the more serious, central focal point or the â€Å"subject matter† ; also known as the Confederate men in the river, and the more calm and relaxed setting shown by the clear skies and mesmerizing color of the river itself. Contrast is also seen in the painting by the artist’s use of different colors that oppose or conflict with one another. For example, John Mooney uses a much brighter/ lighter color on these men, than what he uses for the intense green/blue river and the more cloudy/ darker color he uses for the sky, or for the background cannon smoke. Contrast is used by this artist to draw more attention to the focal point of the painting.

Is C the Most Common Answer on the SAT

Is C the Most Common Answer on the SAT SAT / ACT Prep Online Guides and Tips No doubt you’ve heard one piece of advice more than any other when it comes to test-taking: â€Å"If you need to guess on a multiple choice test, always pick C.† But is the popularity of this strategy an indication of its efficacy? Do you have a better chance at gaining points if you guess C on your SAT questions in comparison toany other guessing strategy? And if not, what can you do to improve your odds when guessing? Let’s look at the facts. Why You Should Answer Every Question on the SAT First things first: the old SAT is dead and gone, and so is any guessing penalty. You will not be penalized for getting a wrong answer on the SAT, so make sure to never leave a question blank! For every correct answer you choose, you’ll earn one point, and for every blank or wrong answer, you’ll earn zero points. If you don't know an answer and guess it wrong, you'll gain the same number of points that you would have had you left it blank (zero). And if you guess the question right, you'll earn yourself one point! Of course, guessing is still a last resort, sinceit’s always better to try to find the correct answer first whenever possible. But sometimes you’ll have no choice but to guess and that'swhere guessing strategy is key. There are two main types of guessing- educated guessing and blind guessing- and you’ll have to figure out which one to use based on the situation you find yourself in. So let's break down how and when to go about making each type of guess. Educated Guessing An educated guess is a guess based on some amount of reason and understanding, whether it be large or small. Typically, an educated guess means you’re able to eliminate one or more answer optionsor estimate a reasonable ballpark range in which the correct answer can lie. For instance, you can make an educated guess if you: Understand the gist of a question, but don't have the time to work through it completely Understand parts of a question, but don’t quite know how to work through it completely Are torn between a few answer options, but have some idea of what the answer can or can’t be For example, let's look at an SAT math problem: If you're not familiar with either the coordinate plane or slopes, or you just don't think you can solve this problem for any reason, then you can at least make an educated guess and increase your chances of picking the correct answer. It's all too easy to panic and choose an obviously wrong answerwhen you're taking a marathon test like the SAT, so try to take a beat and think strategically before you fill in a bubble. In a geometry problem like this, figures will generally be drawn to scale unless there's a specific line of text that says otherwise. If you know that coordinates are written as (x, y), then you know that p represents the value along the x-axis. (And if you didn't know this, then you can still infer it by seeing that the point (p, 0) has a rise of 0, which means thatp must be the value along the x-axis, not the y-axis.) You can immediately eliminate answer choices A and B, since they will be too small to equal p. Why? Ifyou eyeball where the -5 is along the x-axis and place a rough approximate at the opposite side on +5, you'll see why you can cross off A and B straight away. C or D must be the correctanswer because they are the only answer options where p is greater than 5. And, since the estimated location for +5 looks about halfway between 0 and p, Dis probably the best guess between the two options. [Spoiler: D is totally the right answer] Blind Guessing The second category of guesswork is blind guessing, which is a guess based more on chance than on reason. It's time to make a blind guess if you: Come up against a question and have absolutely no clue where to begin Areabout to run out of time and still have questions left to answer If you can’t eliminate any answer options (or don’t even have the time to read the question), you just have to fill in an answer bubble and keep going. Leaving a question blank is tantamount to throwing your points away, so you may as well fill in something. But when you have to make a blind guess like this (or multiple blind guesses), are you better off choosing C than any other answer choice? Let's see. Having a strategy makes any journey easier, and it's no exceptionfor the SAT Fact or Fiction: Is C the Most Common Answer on the SAT? If it were true that you're better off choosing C than any other letter, itwould mean that correct answer choices weren't randomly assigned.After all, if the answer keys were randomized, why should C be any more likely to be the right answer than any other letter option? Now, true randomization will depend on the type of test in question. Someof your high school teachers likely design their tests by hand, which means that their answer keys will not be statistically random. No matter how much your teachers may try to randomize their choices, human beings are NOT random and cannot properly randomize a series. For instance, a truly random sampling will actually produce bizarre strings of patterns- six B’s in a row, or twenty questions without a D- and most people do not (or cannot) create these patterns when they try their best to be â€Å"random.† Fortunately or unfortunately, this is NOT the case on the SAT. Unlike many of the tests you take in high school, SAT answer keys are completely computer generated. And computers are very good at being random. Every answer choice on the SAT will have a statistically even distribution of 1 in 4 for each answer choice letter, A, B, C, or D. In other words? There is no most common answer on the SAT. Ultimately, guessing C (or any letter!) will give you the correct answer only a statistical 25% of the time. Which means it's NOT true that choosing C will give you a better rate of success than choosing any other letter for your blind guessing. What to do, then? So How Should You Guess? If C isn't the most common answer on the SAT, then how should you guess? The truth is, that when it comes to making blind guesses, it doesn't matter which letter you pick, only that you stick to the one you choose every time you make a blind guess. The best strategy, and the one that will maximize your overall point gain, is to pick your favorite letter and fill it in for every blind guess. Whether that letter is A, B, C, or D doesn't matter- just be sure to stick with it every single time. So, if you like it best, then definitely go right ahead and choose C to be your designated letter! (Just don't expect C to be abetteranswer choice than A, B, or D.) But maybe youthinkthat this strategy soundsillogical. Why would you be better off filling in the same letter over and over again instead of doing your best to create a random guess spread? Let’s see. Once you pick a guessing path, just keep going forward and don't deviate! Why Does Sticking to One Letter Increase Your Odds of Guessing the Right Answer? Sticking by the same letter for every blind guess won’t increase your chances of getting any one particular question correct, but it will maximize your total point gain potential. Why? Because people aren’t random. If you’re making your own "random" blind guesses in a spread, you’ll almost certainly reduce your overall guessing odds. Your best attempt at random guessing can never replicate computer-generated randomness. By sticking to your same designated letter when making blind guesses, you are re-introducing an element of randomness and maximizing your chances for success over time. Let’s see this in action to better demonstrate why this works. Scenario: you’re down to the wire, and you’ve run out of minutes on the clock. You have 15 questions left and only a few seconds to bubble in your answers. There’s no time to even look at the questions, so now you’ll have to make the best blind guesses you can and figure out how to get as many points as possible before it’s pencils down. You’re left with two options: make a random guess spread, or fill in every letter with the same answer choice. Let’s see how each option does when compared to a real SAT answer guide [note: we are using the first 15 answers from the reading section of the 2016SAT test #1]. (Note: for our random spread, we tried to guess as randomly as we could without looking at the answer key, and for our consistent letter, we simply went with C.) â€Å"Random† Spread Consistent Guess (C) Correct Answers D C B A C B A C C D C A C C C B C D B C D B C B D C C C C B D C A A C B C C D B C A D C A By trying our best to guess randomly, we earned 2 points, but by sticking by a consistent choice of C, we earned 3 points (and spared ourselves the effort of trying to be "random"). Again, sticking to the same letter won't work better for each individual question, but on average and over a spread, the strategy will let you maximize your total point-gain. If you gotta roll the dice anyway, you may as well learnhow to do it in your favor The Take-Aways Is C the correct answer more often than any other? No. But is it the best letter to choose when you're in a bind and don't know what the right answer choice is? Well, yes and no. When it comes to making guesses, try to eliminate answer choices whenever possible. But if you can't, and you must make a blind guess, then stick to one letter and run with it every single time. If you want this letter to be C, then go right ahead! Just make sure you stick with it for each and every guess. C isn't any better or worse than any other letter, or any more likely to be the correct answer, but if you decide to stick with it for every blind guess you make, you'll have a better chance of success than if you try your best to be "random." What's Next? You've learned how to make the best possible guess on the SAT when you're in a bind, but remember that eliminating answer choices is always better! Check out our guideto eliminating answer optionson the SAT. Want more SAT practice? We've gotall the SATs available online, free and available for you to take aspractice. Not sure what SAT score to aim for? Check out what makes a "good" or "bad" SAT score and how to find the perfect score goal for you. Want to improve your SAT score by 160 points? Check out our best-in-class online SAT prep classes. We guarantee your money back if you don't improve your SAT score by 160 points or more. Our classes are entirely online, and they're taught by SAT experts. If you liked this article, you'll love our classes. Along with expert-led classes, you'll get personalized homework with thousands of practice problems organized by individual skills so you learn most effectively. We'll also give you a step-by-step, custom program to follow so you'll never be confused about what to study next. Try it risk-free today:

Comparing Hemingways War Poems

Comparing Hemingways War Poems Free Online Research Papers In Ernest Hemingway’s, â€Å"A Soldier’s Home†, it tells the story of a soldier that comes home from war and finds that no one believes true war stories that the only ones that people would believe were the ones that you lied about, the ones that have yet to be told. In Tim O’Brien’s, â€Å"How to Tell a True War Story,† it tells of a man who loses his best friend in a war and pours out his heart and soul in a letter to his friends sister and she doesn’t even have the decency to write back. The point that I am trying to get across is that in both of these gentleman’s stories they are to trying to get across the point of how it is to go to war and to come back with these actual events that happened. The events that are so spectacular that the almost seem surreal. Hemingway tells of a man that is lost. War was all that he knew, he did not have a trade all that he had was the art of war. He goes to bars to try and tell of his stories because that is all that is on his mind. The only problem with him doing this is that either the guys that are actually listening do not want to listen because they know he is lying or the guys that have come back home have already told the stories that were worth telling. Towards the end he starts to try and gain a cheap audience by lying just so he has someone to talk to. The problem with this is that he has a conscience, so the lying only makes him feel bad about himself. The man finds a solution to this, in order for him to keep his audiences and still be able to talk about his one true love, he just starts telling his stories with a complete different tactic. He will just tell the true stories and just throw some spice into it and no one will no the difference and he will feel better about himself. The second story, â€Å"How to tell a True War Story, has a complete different setting from, â€Å"A Soldier’s Home,’ Instead of it being found back at the home front, the soldiers are still on base trying to fit in amongst his comrades. They are all swapping stories and telling jokes and mostly everyone had an understanding. The understanding was the fishier the story probably meant the truer it was, but the dumber more believable stories were the lies that were told preceding the far fetched and only true story there was. This was the way it was there were the true stories and the lies, The only thing was that you had to decide which ones to believe or not. The both of these stories are quite similar but at the same time have a very large difference. The differences are very easy to point out. The main one is the setting of the story, they may be the difference of having to live with not knowing whether you are going to die tomorrow or not. The similarities are a very interesting likeness, Hemingway tells of a war veteran that to lie is the only way to get the attention of a bunch of drunks, but at the same time O’Brien is saying that you have to lie to get the attention of you’re fellow soldiers who are facing the same difficulties that you have to each and every day. O’Brien goes into detail how the protagonists thinks of all woman as an animate object, that they are as he would put it a â€Å"Cooze†. He feels that they are simple minded all because of one woman not returning his letter that he sent to her. Hemingway’s protagonist seems to have the same mindset. The only thing he sees woman as is something to look at, and that you can go anytime you feel like and pick one up. If you take the analysis from these stories alone you could come to the conclusion that all soldiers minds are exactly a like, at home and overseas. Research Papers on Comparing Hemingway's War PoemsMind TravelHarry Potter and the Deathly Hallows EssayThe Masque of the Red Death Room meaningsHip-Hop is ArtThe Hockey GameThe Fifth HorsemanThree Concepts of PsychodynamicHonest Iagos Truth through Deception19 Century Society: A Deeply Divided EraWhere Wild and West Meet

Free Essays on The Mbuti Tribe

From day one, culture has been an important role in most people’s lives. We see its role in everyday activities ranging from marriage to simple games and sporting events. Culture is the grandfather of life. Many people take culture lightly, but even as time progresses, we are introduced to new cultures and lifestyles. Have you ever eaten spaghetti or even tortilla? Or maybe even wondered where your style of clothing originated? It was said in a recent issue of Time Magazine that without knowing it, people are experiencing at least five different cultural patterns, whether it be through telecommunications, food, or even dress. This may seem absurd but thinking about it, one might encounter more. As far as most are concerned nowadays, religion is the most common cultural symbol. Whether it’s rituals or organization, religion is the bond that binds. In this essay, I plan to introduce two different â€Å"rights of passage† for girls in becoming women. The first is the Mbuti Pygme, Elima and the next is the Catholic/Spanish Quinceniera. Both celebrate the puberty of young girls but do it in completely different ways. I plan to compare and contrast. The Mbuti Pygmes are a group of hunter/gatherers that live in harmony with the forest that surrounds them. These hunter/gatherers are a prime example of culture when it coincides with everyday living. One of the main rituals that have stuck out in my mind, was the Elima or the woman’s right of passage. From the age of birth, boys and girls live as one together, not knowing sexes or role playing, but when the girls first menstrual period begins, the Mbuti start to learn separation. At the time of this first menstrual period the camp celebrates with what is known as the Elima festival, in which the girl and a couple of chosen friends are the center of attention. During the Elima festival these girls live in the Elima house, where the male Mbuti waits patiently for the beginn... Free Essays on The Mbuti Tribe Free Essays on The Mbuti Tribe From day one, culture has been an important role in most people’s lives. We see its role in everyday activities ranging from marriage to simple games and sporting events. Culture is the grandfather of life. Many people take culture lightly, but even as time progresses, we are introduced to new cultures and lifestyles. Have you ever eaten spaghetti or even tortilla? Or maybe even wondered where your style of clothing originated? It was said in a recent issue of Time Magazine that without knowing it, people are experiencing at least five different cultural patterns, whether it be through telecommunications, food, or even dress. This may seem absurd but thinking about it, one might encounter more. As far as most are concerned nowadays, religion is the most common cultural symbol. Whether it’s rituals or organization, religion is the bond that binds. In this essay, I plan to introduce two different â€Å"rights of passage† for girls in becoming women. The first is the Mbuti Pygme, Elima and the next is the Catholic/Spanish Quinceniera. Both celebrate the puberty of young girls but do it in completely different ways. I plan to compare and contrast. The Mbuti Pygmes are a group of hunter/gatherers that live in harmony with the forest that surrounds them. These hunter/gatherers are a prime example of culture when it coincides with everyday living. One of the main rituals that have stuck out in my mind, was the Elima or the woman’s right of passage. From the age of birth, boys and girls live as one together, not knowing sexes or role playing, but when the girls first menstrual period begins, the Mbuti start to learn separation. At the time of this first menstrual period the camp celebrates with what is known as the Elima festival, in which the girl and a couple of chosen friends are the center of attention. During the Elima festival these girls live in the Elima house, where the male Mbuti waits patiently for the beginn...

The Field of Religious Studies Assignment Example | Topics and Well Written Essays - 250 words

The Field of Religious Studies - Assignment Example Evaluation skills also employ analysis skills such as semiotics and hermeneutical (Kessler 26). Explanations according to some scholars have the same meaning as interpretation. It is the comprehension gained through interpretation of data within a religious context. Explanation is independent and resistant to theory influence as opposed to unstable description and interpretation. Explanation can also be functional, structural or causal all of which assist in appealing arguments advanced in religious discipline. Interpretation also integrates the comparative aspects of the determination of the meaning of a religious data. Interpretation comprises of evaluation, explanation, and comparative studies. There is a close relationship between a descriptive analysis of religious theory and its interpretation. Pure description requires integration of interpretation and evaluation skills. Some research hypothesis accepts that explanation and understanding presents the most efficient platform for comprehension of religious literature and theory. Approach of explanation and understanding integrates the phenomenology of religion subject in self-generation of ethical arguments. Phenomenology discipline helps in self-generation of spiritual knowledge, which is imperative, as nonreligious theories cannot explain religious ideas (Kessler 23). Phenomenology discipline is more applicable than reductionism concepts that some scholars

Evaluation essay (Women as Independent, Respected, Respectful, and

Evaluation (Women as Independent, Respected, Respectful, and Equal Human Beings to Men) - Essay Example The ideas of â€Å"liberty, equality and fraternity† inspired several women to fight for their rights. And now women are slowly gaining the right which will help them to stand on par with men in every aspect of life. Women are the embodiment of sacrifice, silent suffering, humility, faith and knowledge. Women have every right to occupy a position in the society which is equivalent to men. If all human-beings are equal how can we say women are inferior to men. To call women a weaker sex is a libel, its men injustice to women. If by strength it is meant brute power than women are weaker than men. If by strength it is meant moral power then women is immeasurably superior to men. Woman is the companion of men, gifted with equal mental capacities. She has the right to participate in all the debates, deliberations and activities and offer her suggestions along with man for bringing about a better social order. And she has an equal right of freedom and liberty with them. If the women are denied their rights the blame goes to men. Men have regarded women as his tool. She has learned to be his tool and in the end found easy and pleasurable to be such, because when one drags another in his fall the descen t is easy. If only the women of the world would come together they could display such heroic non-violence as to kick away the atom bomb like a mere ball. Women have been so gifted by God. If an ancestral treasure lying buried in the corner of the house unknown to the members of the family suddenly discovered, what a celebration it would occasion. Similarly women’s marvellous power is lying dormant. The wife is not the husband’s slave but his companion and his help-mate and an equal partner in all his joys and sorrows as free as the husband to choose her own path. We often hear behind a successful man there is a woman. This is hundred percent true. Without the encouragement of women, men cannot achieve anything. Today we find women in all walks

To what extent is it fair to characterise delegated legislation as a Essay

To what extent is it fair to characterise delegated legislation as a practical necessity that undermines important constitutional principles - Essay Example This paper first gives a quick rundown on the constitution of the United Kingdom and the place of delegated legislation in it vis-à  -vis the concepts of separation of powers and parliamentary sovereignty. Only then will it start exploring delegated legislation beginning with its definition, its rationale, its types and controls, when it is considered invalid, and finally its advantages. Next would be the problems associated with delegated legislation, particularly its relevance to Montesquieu’s theory; and its disadvantages as legislation. Another section on its being a practical necessity would follow, and then a conclusion. Towards the end, the paper will make a stand and show that while delegated legislation may be a practical necessity that may undermine important constitutional principles, the extent will only be when proper checks and balances are provided. The constitution of the United Kingdom is an amalgam of statute law, precedent, and tradition dating as far back to the time of King Henry I in the 1100s.1 Uncodified, UK’s constitution is said to have been historically guided by certain conventions like a system of checks and balances which protect citizens against the abuse of executive power, respect for the liberties of the individual, and trust in the political process.2 Over the years, constitutional conventions have been considered more important than written constitutional provisions in interpreting one’s task with the uncodified constitution 3 The informal nature of the UK constitution may be said to inherently welcome the lack of constitutionalism concept. The executive is drawn from the legislature, Parliament, since the UK has a Parliamentary system of government.4 Because the government is â€Å"fused" with Parliament, governments have no formal control on their legislative power. In 1976, in fact, the phrase

Palliative care Essay Example | Topics and Well Written Essays - 2250 words

Palliative care - Essay Example Twycross (2003) noted that palliative care helps in the treatment of social, emotional, spiritual, and practical problems that the illnesses bring up. Palliative care is advantageous because it can be done the same time with treatments targeted to cure the diseases, that is, when the disease is diagnosed, during treatment, at follow-up stage and at end of life stage. Health care providers such as nurses, doctors, registered dietitians, psychologists, social workers, chaplains, and massage therapists give palliative care. The exercise takes place in cancer centers, hospitals, long-term home care agencies and other care facilities. This essay involves a case scenario where Mark who is 56 years old is referred to the palliative care team because he has many serious illnesses that require extra care from the medical specialists. Mark was admitted due to the post haemodialysis where he was unwell, he also had restless legs and was also vomiting. Mark has a history of hypertension end stage renal failure on haemodialysis, prostate cancer not responding to chemotherapy, a diabetic toe wound, and Type 2 Diabetes. This essay is going to demonstrate a critical understanding of the external influences, which have a direct effect on end of life care and the strategies employed by the practitioners to facilitate the delivery of quality palliative care services. The essay will further evaluate a variety of physical, social, and psychological factors that affect the client’s experience in relation to palliative care. According to the case scenario, the external influences that have a direct effect on End of life care for Mark are the general weaknesses due attacks by dangerous diseases such as renal failure, type 2 diabetes and prostate cancer, which is not responding to chemotherapy. Mitchell (2008) defined End of life care as the care

Standard Practices of the Magistrate Court Outline

Standard Practices of the Magistrate Court - Outline Example The main aim of this research presented in this outline was to determine if there is a specific combination of factors that leads to a ruling of guilty, or to a guilty plea. If there is such a combination, research should show what the factors are that make it up. Should there not be an identifiable pattern to guilty pleas, the data provided by this research should be able to point future researchers in the right direction. The methodology used by the researcher was Ethnographic Observation as this allowed the researcher to quietly observe the proceedings without altering those proceedings with their presence. Multiple cases were observed in several different courtrooms to allow for maximum opportunity of fully comprehensive data. At the end of the 3-week placement, the data was analyzed and evaluated for patterns of consistency. At the end of the 3-week placement period, the data gathered was to be analyzed for patterns of consistency in what age and gender groups are most frequentl y brought before the Magistrate Court, and on what charges they are brought forth. The conclusion reached at the end of this research was that lay magistrates, unable to lean on the legal training they do not have, are essentially forced to rely on tangible evidence presented to them in the courtroom. Although the tangible evidence they rely on may or may not have anything to do with the actual case, there is clear evidence that the defendant’s appearance in court influences the judgments handed down.

Palliative care Essay Example | Topics and Well Written Essays - 2250 words

Palliative care - Essay Example Twycross (2003) noted that palliative care helps in the treatment of social, emotional, spiritual, and practical problems that the illnesses bring up. Palliative care is advantageous because it can be done the same time with treatments targeted to cure the diseases, that is, when the disease is diagnosed, during treatment, at follow-up stage and at end of life stage. Health care providers such as nurses, doctors, registered dietitians, psychologists, social workers, chaplains, and massage therapists give palliative care. The exercise takes place in cancer centers, hospitals, long-term home care agencies and other care facilities. This essay involves a case scenario where Mark who is 56 years old is referred to the palliative care team because he has many serious illnesses that require extra care from the medical specialists. Mark was admitted due to the post haemodialysis where he was unwell, he also had restless legs and was also vomiting. Mark has a history of hypertension end stage renal failure on haemodialysis, prostate cancer not responding to chemotherapy, a diabetic toe wound, and Type 2 Diabetes. This essay is going to demonstrate a critical understanding of the external influences, which have a direct effect on end of life care and the strategies employed by the practitioners to facilitate the delivery of quality palliative care services. The essay will further evaluate a variety of physical, social, and psychological factors that affect the client’s experience in relation to palliative care. According to the case scenario, the external influences that have a direct effect on End of life care for Mark are the general weaknesses due attacks by dangerous diseases such as renal failure, type 2 diabetes and prostate cancer, which is not responding to chemotherapy. Mitchell (2008) defined End of life care as the care

Public Speaking and Success Term Paper Example | Topics and Well Written Essays - 1250 words

Public Speaking and Success - Term Paper Example Even a cursory perusal of the human history testifies to the fact that the leaders in all ages and times, was it Alexander, Caesar, George Washington, Churchill, Kennedy or Martin Luther King owed a great part of their success to their public speaking skills. Public speaking is not merely about speaking, but rather involves a range of factors and attributes that help a competent public speaker emerge as a natural leader and a success story. Public Speaking Bolsters Self Confidence Self confidence is primarily about having an unshakable faith in one’s beliefs, values and aspirations. Almost everybody agrees to the fact that public speaking is a challenge. It goes without saying that the willingness on the part of an individual to embrace a challenge, especially a challenge of the nature of public speaking that involves public audience is bound to make a person confident and self assured (Davidson 36). The very ability to convey one’s thoughts and feelings to an audience in a way that is interesting, involving and attention grabbing could positively be expected to do much good to a person’s self confidence and self esteem (Davidson 36). In the realm of public speaking there is always a risk involved of ending up being a laughing stock of the people or getting oneself misunderstood (Davidson 112). Every time an individual dares to embrace this risk, one adds loads of substance and gumption to one’s personality. Eventually this faith in oneself infiltrates the varied other aspects of a person’s life and helps one face the challenges posed by life with an attitude of courage and daring that is the mark of a true leader. Public speaking instills an attitude of risk taking and a spirit of adventure in a person that make that person grasp the challenges posed by life with calm and poise. For what could be a better measure of faith in one’s beliefs and aspirations than the willingness to express it before people. Public Speaking Enhances Visibility Irrespective of the existence of a millions of books on the topic of leadership and a range of courses existing in the academic institutions aimed at enhancing leadership abilities, the reality is that leadership is a scarce public resource in varied facets of public life, be it politics, business, academics, religion or social service. In society there is no dearth of individuals who are competent and accomplished, yet not all manage to emerge as a leader. Public speaking enhances the visibility coefficient of an individual (Davidson 15). Besides, the willingness to speak before people in itself conveys much about the potential and abilities of a person. Of what use is all the accomplishment and ability of a person if the people who matter do not know about him. In contrast, even people with mediocre skills and proficiencies end up projecting themselves as capable and willing, every time they ascend the stage to express their views. Hence, when it comes to choo sing a leader, be it in the chambers of business and commerce, neighborhood clubs, social associations or academic programs, people mostly do not opt for the person who is most accomplished, but rather vie for the person who had been most visible. Public speaking is the most accessible and cheapest avenue for advertising oneself and one’s abilities. Transference of Skills Almost every successful public speaker and leader will undeniably and unexceptionally testify to the fact that

Emancipation of the slaves Essay Example for Free

Emancipation of the slaves Essay uestion: Examine the methods employed by planters to induce labourers to work on sugar estates after emancipation. Full emancipation of the slaves was achieved in 1838 in the British West Indies and 1848 in the French colonies. The post-emancipation period was viewed with fear by planters who believed that mass of ex-slaves would exodus the plantations, robbing them of their labour supply. In many cases this was so. However, one can argue that the British West Indies experienced a greater labour problem than the French colonies of Martinique and Guadeloupe. Therefore, the coercive measures put in place in the French colonies were unjust, an example of over-exaggerated panic on the part of the planters, and a form of maintaining control over their declining power over labour. The term freed people refers to persons who were not enslaved to anyone, who had open to them various opportunities previously closed, who maintained complete control over their movements and in general their lives. According to the historian Rawle Farley, many ex-slaves saw the estates as an oppression of this particular meaning of freedom and hence left as a form of resisting it. To desert the plantations the ex-slave had to take into consideration land availability, population density and the flexibility to move from one profession to another or even to one with similar characteristics, such as small scale farming. Within low density colonies like British Guiana where land was plentiful, ex-slaves left to settle on small plots. Many ex-slaves also left to their original plantations to work on others where pay was high, some even ventured into other professions such as hucksters, butchers, skilled workers and managers. In some low density colonies like St. Lucia, conciliatory measures like the metayage system was employed so as to make plantation work more appealing. In these cases planters provided the tools, and the ex-slaves, the labour. Both parties shared in the produce at crop time making the ex-slave more eager to not only be present at crop time, but to do the premiere labour efficiently. However, in many other islands planters created a problematic situation for ex-slaves. In high density colonies like Antigua, coercive measures were put in place as a demonstration of power by planters. Even in the low density colony of Jamaica coercive measures dominated and undermined the entire concept of freedom. According to the historian, William A. Green, Jamaica suffered from not a labour shortage but a labour problem, that is, there was a labour force but they did not want to work on the plantations. Douglas Hall furthers this argument with the statement that, [Planters] were likely to exaggerate the withdrawal of ex-slaves from the estates. This leads one to blame the planters for being the creators of their own problems. In a panic, they attempted to force the ex-slaves to remain on the estates by applying the coercive measure of lowering wage rates while raising rents. This was intended to diminish net earnings from sales of provisions in local markets and so make the ex-slave dependent wages for his livelihood. It was this rent question that really was burning issue between employer and employee. In some cases rent was levied on each occupant of a cottage, while in other cases no rent was collected at all so that the labourers could be ejected at a moments notice. All requests by ex-slaves for annual tenacy was denied. Many labourers were faced with the situation whereby rents were paid form their wages. In addition this the tenant and his family household must still work for the landlord. According to Swithin Wilmot, rent was manipulated in such a fashion that it was a penalty rather than a charge for the use of estate property [and]refus[al] to pay [resulted in] increased rental. This coercive measure applied to keep freed persons on the estates had the opposite effect. Ex-slaves abandoned plantations to squat on crown land or purchased land and engaged in various agricultural endeavours for subsistence and market. If these escapees required additional income, they engaged in providing casual labour for the nearby plantations. Many ex-slaves bought land and formed freed villages. These freed villages were a danger to the sugar economy since peasant farmers provided competition with their crops. Within the French colonies labour laws were passed with the intention of controlling the peasantry. In Martinique in particular, where land availability was scarce, ex-slaves were forced to comply with many of the insufferable regulations, for example paying the personal tax, tolerating the pass system and maintaining a domestic passport. The personal tax was created before 1848 with the aim of restricting the movement of Blacks to the towns and served to restrict movement from the countryside. The law imposed a sum payable annually by inhabitants, the boroughs receiving higher taxes than those living in the countryside. In 1848 the personal tax jumped from 10 francs 50 centimes per year in Pointe-a-Pitre, to 15 francs. Even in the country areas, the personal tax rose from 4 francs 50 centimes to 5 francs. The creation of this tax was intended to both restrict the Blacks movement to that of the plantations while forcing them to work to pay for it. The need for the Blacks to pay taxes is extremely interesting, especially since, according to historian Dale Tomich, most planters could not afford to pay freed men wages. On February 15, 1852 the pass system was introduced to attempt to force the ex-slaves to adopt contractual labour. Rosamunde Renard notes that under this system, every individual working for a salary or a daily wage, or every holder of a work contract of less than one year should possess a pass. If they did not own a pass then they were sentenced to working in the workhouses. The authorities tended to play a greater role in supporting planters in the French colonies than in the British West Indies. Ex-slaves however responded at first with violence, attacking anyone trying to remove them from their homes or take away their freedom, and later engaging in passive resistance. When they had to register, they gave a different name for everything, the governor de Gueydon declared they baptized under one name, married under another, taxed under a third and unknown under all these names. The Blacks also loitered and refused to accept contractual work when ever they could. Though the planters mainly used coercive measures, they also attempted to apply conciliatory measures. In Martinique a system of medals for model workers was devised so as to encourage work on the plantations. Gold and bronze medals were distributed among the pupils of religious institutions who had done fairly well in agriculture. Schools were created with the purpose of training plantation workshop leaders and good workers. The freedmen were not fooled. They responded with increasing hostility towards these new attempts to make them stay on the plantations. In conclusion, the term induce tends to mean, according the dictionary to persuade. However, planters were seen applying more often force, that is, coercive measures rather than conciliatory measures to attempt to keep ex-slaves on the plantations. Within the high density colonies the coercive measures were not really necessary but rather a demonstration of planter control and power. Within the French colonies, if one is believe Perrison, there was absolutely no reason to apply the coercive measures the historian Rosamunde Renard described. For Martinique, one can question the sensibility of a slave revolt resulting in emancipation just before it was officially declared. Not surprisingly, an increasing distrust of the slaves exploded directly after emancipation was declared together with fear of economic ruin for the society. Planters and the Authorities joined forces against the savage, uncivilized Blacks whose nature inclined them away from the delights of working in the blistering sun on the plantations and more towards their crude and uninformed version of what freedom was about, like liberty of movement. These hostile attitudes of planters and authorities alike are responsible for the exodus of ex-slaves in both the British West Indies and the French colonies.

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

How Can English majors develop their speaking skills? Essay -- Langua

In the next point, I inquired about the amount of presentations they had to prepare, which I regarded significant because based on this, they could decide whether it is enough practice, or they would require more. After that they had to rate how difficult it was for them to prepare these presentations. I aimed to discover their attitudes toward presentations because their approach can influence the final quality of their work. For example, if a student is generally worried about oral presentations, it can be perceptible and the audience would be able to notice that the presenter is struggling. In connection with the difficulty of the preparation, I wanted to gather information about the amount of time they usually spend on this activity. I considered it substantial since it can indicate how seriously they take the task and how much time they need to be well-prepared. Of course, it can be variable because there are students who learn faster, while for others it is a more time-consumin g process. In the next point, I aimed to gather some information about teachers’ willingness to help from the students’ point of view. As the university is an entirely new medium compared to secondary schools, it can be hard to adapt to the new atmosphere and expectations, but helpful teachers represent a great advantage. The following three questions dealt with students’ speaking skills in general. The first one asked whether it has ever caused them a problem to speak in a class. The next one aimed to reveal the possible reasons behind the problem. I think it is crucial to be aware of the difficulties that students can have with oral production. After that they could name methods to successfully overcome their possible fears or problems. I also ... ...n R. Lugossy, J. Horvà ¡th, & M. Nikolov (Eds.) UPRT 2008: Empirical studies in English applied linguistics (pp. 43-57). Pà ©cs: Lingua Franca Csoport. Hedge, T. (2000). Teaching and Learning in the Language Classroom. Oxford University Press. Kiss-Gulyà ¡s, J. (2001). Experiencing the Examination Design, Content, Materials and Procedures. In Egyà ¼d J, Gy. & Gà ¡l, I. & Glover, P. (Eds.) English Language Education in Hungary Part III. Budapest: The British Council Hungary. Menyhà ¡rt, A. & Kormos, J. (2006). Angol szakos hallgatà ³k nyelvtanulà ¡si motivà ¡cià ³ja. Iskolakultà ºra, 2006/12, 114-125. Nagy, B. (2005). The role of individual communicational variables in advanced EFL learning. Magyar Pedagà ³gia, 105, 5-27. de Saint Là ©ger, D. & Storch, N. (2009). Learners’ perceptions and attitudes: Implications for willingness to communicate in an L2 classroom. System, 37, 269-285.

Free Trade and the Economy of Canada Essay example -- Economics Global

Free Trade and the Economy of Canada Free trade is the act of exchanging goods or services between countries for minimal tariffs or fees. Between countries, this is a method of exchange that is gaining more and more popularity. By importing and exporting for low fees, free trade is an efficient way to cover up weaknesses in the country and gain on strengths. Free trade is a very controversial topic that is viewed upon differently by many people in many different countries. Some oppose free trade; they feel it will cause production losses or low employment in their country. Many countries also embrace it and believe it helps create a strong and healthy nation. They join in free trade organizations or draft free trade agreements with other countries to try and capitalize on the potential benefits. In Canada, free trade with other countries is embraced and as a direct result, both business and consumers experience great economic and social prosperity. Ask any economist and they will tell you one of their main principles, which they rely on as if it were a verse from the bible, is: â€Å"free trade makes everyone better off (Mankiw, Kneebone, McKenzie & Rowe 9). To explain this, the terms opportunity cost and comparative advantage must first be defined. The opportunity cost of an item is whatever that must be given up to attain that item (Mankiw, Kneebone, McKenzie & Rowe 53). For instance, if you are a farmer and decide to harvest corn all today, you are deciding not to feed the chickens or milk cows. Thus, the opportunity cost to attain corn would be the milk or eggs that you cannot gather. When producing goods, each country has an opportunity cost for an item. They cannot produce every single item they want; some good must be given up in order to attain other goods. For example, Canada may have the decision on whether they should allocate resources to manufacture 500 computers or 1 car. The opportunity cost for one computer wou ld be the number of cars that can be produced divided by the number of computers that can be produced, which is 0.002 cars. Alternatively, the opportunity cost for one car would be the number of computers divided by the number of cars, which are 500 computers. Consider also, for instance, that another country, Japan, could produce 1000 computers for every 1 car. Then, Japan’s opportunity cost for computers would be 0.001 cars. When com... ...her developed countries. Free trade must be continually embraced in Canada for businesses and consumers to continue enjoying the high economic and social prosperity that is currently occurring. Works Cited: Bhagwati, Jagdish, â€Å"The Pure Theory of International Trade: A Survey†, The Economic Journal, Vol   Ã‚  Ã‚  Ã‚  Ã‚  74, No. 293, Mar 1994. pp. 1-84 BBC News, The Argument for Free Trade, http://news.bbc.co.uk/1/hi/special_report/1999/11/99/battle_for_free_trade/533208.stm, Feb 12, 2003 Bureau, Jean-Christophe, Salvatici, Luca, â€Å"WTO Negotiations on Market Access in Agriculture: a Comparison of Alternative Tariff Cut Proposals for the EU and the US†, Topics in Economic Analysis & Policy, Vol 4, Issue 1, March 26, 2004, pp 1152 International Trade Canada, Canada’s Trade Negotiations and Agreements, http://www.dfait-maeci.gc.ca/tna-nac/menu-en.asp, Nov 18, 2004 Mayer, Frederick, Interpreting NAFTA, Colombia University Press, Oct 15 1998 Mankiw, Kneebone, McKenzie & Rowe, Principles of Microeconomics 2nd Edition, Prentice Hall, 5th Edition, Jul 27, 2000 Murphy, Robert P., Who Benefits From Free Trade, and How, http://www.mises.org/fullstory.aspx?control=1429, Jan 23, 2004