Impact of Publicity on Collection of Turnover Tax free essay sample

Zambia Revenue Authority introduced turnover tax in April 2004 to counter the decline in tax compliance levels among small traders and contractors. Revenue collection has been falling in the area of turnover tax amongst the tax registered small taxpayers. Currently, out of the Taxpayer population of 3822 on the Copperbelt, only 1422 are paying this Tax, partly or in full despite paying tax at a flat rate of 3% on their annual turnover. The rest are not paying. This represents 37. 59% compliance level in revenue collection. Therefore the problem we have at hand is to reverse this negative trend of non-compliance by Taxpayers in this category. This is because if 62. 841% are not paying taxes, then there is significant loss of revenue and consequently, the government’s capacity to provide social services to its citizens is also reduced. If the Government’s ability to provide social services is reduced, it means reducing poverty levels in the country will be at a slow pace. We will write a custom essay sample on Impact of Publicity on Collection of Turnover Tax or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Therefore it is important to investigate the effect that increasing expenditure on publicity can have on the collection of Turnover tax by Zambia Revenue Authority. 3. ResearchQuestions1. 1. Could the low collections of turnover tax be as a result of low expenditure by Zambia Revenue Authority on publicity? 2. Could the low collections of turnover tax be as a result of poor attitude towards this tax type by taxpayers in the small taxpayer population? 3. Could the poor collections of turnover tax be as a result of ignorance by taxpayers in the small taxpayer population? . Could the poor collections of turnover tax be as a result of the rate of tax which is currently at 3% of the Turnover? 4. Research Objective The Research objective is to determine whether Zambia Revenue Authority can effectively increase revenue collection through increased collection of Turnover Tax through increased publicity about its activities and the importance of paying Turnover tax by small traders. Increasin g publicity means informing the public through the print and electronic media, sketches and drama and articles in popular magazines. This means that Zambia Revenue Authority spending more money on Radio Programmes, television programmes, Adverts in the print media and drama by hiring specialised drama clubs and comedians. In summary, the major objective of this research is to increase tax collections from the small traders who only pay turnover tax at 3% through increased expenditure on publicity and taxpayer education. 5. Literature review When conducting this research, I will heavily rely on secondary data. I intend to study what other people have researched on this topic through surfing of various websites. I intend to visit the following websites; The Commonwealth Association of Tax Administrators (CATA) website, the Bank of Zambia Website, The Zambia Revenue authority internal and external websites, the Organisation for Economic Corporation and Development (OECD) website, The Ministry of Finance and National Planning website, the Inland Revenue Authority of Malaysia website, Kenya and Uganda Revenue Authority websites. 6. Methodology In carrying out this research I hope to collect data from Zambia revenue Authority internal and external websites. I also intend to collect statistics from the Research and planning division of Zambia Revenue Authority. I will actually consider a period of 10 years. I hope to collect the expenditure by Zambia revenue authority in the last 10years from 2001 to 2011. I also hope to collect the statistics on Turnover tax collections per year from the Research and Planning Division. Finally I would use linear regression analysis to arrive at some conclusion. I will have to test the hypothesis: Ho: that higher publicity expenditure leads to higher revenue collections in Turnover tax. Ha: that higher publicity expenditure does not lead to higher revenue collections of Turnover tax. Furthermore I would want to estimate the strength of the relationship between publicity expenditure and Turnover Tax collections. ie how much increase in turnover tax collections for each kwacha increase in publicity expenditure. I should be grateful to be advised if it is okay for me to carry out my research on the above topic. Yours faithfully, B Lukwesa MBA Finance.

Free Essays on Mind Body Problem

The Mind Body Problem Humans are free to do what they want, without this freedom there could be no morality. In such a case, no basis for what could be deemed as good or bad behavior in the eyes of a God because without freewill we would just be pre-programmed unable to change or alter what has already been laid out in front of us. There are only two things certain in each one of our lives, we live, and then we die, everything in between is up to the individual. Hard determinism only clouds the mind if we are enslaved to thinking we are free, then those who believe that they have no control over life are going through life making decisions based on what they perceive as pre-determined. To say we have a path set for us is to make us no more than a robot, and because robots cannot discuss topics intelligently and cannot act intelligently in situations proves that theory wrong. We all have identity each human individual is unique even twins are different. Our minds are just as unique as our fingerprints, and to suggest that life is just a puzzling network of intertwining minds that cause interactions and event between certain individuals throughout life is preposterous. The mind is just as separate from the body as an engine is separate from the body of a car. But unlike a car our minds must be conditioned through life experiences. If minds were pre-programmed there would be no need for school and no need for learning how to read and write. Our brain is our own personal computer that is empty at birth and is continuously being filled with life lessons. For example we all know a stove is hot because most of us have had our hands burned on one, not because our mind miraculously told us before we touched it as a toddler. In relation to the body and our minds, reality is made up of mental and physical things, or dualism. Life without one or the other would be meaningless. We would not be able to make sense of what we experience withou... Free Essays on Mind Body Problem Free Essays on Mind Body Problem The Mind Body Problem Humans are free to do what they want, without this freedom there could be no morality. In such a case, no basis for what could be deemed as good or bad behavior in the eyes of a God because without freewill we would just be pre-programmed unable to change or alter what has already been laid out in front of us. There are only two things certain in each one of our lives, we live, and then we die, everything in between is up to the individual. Hard determinism only clouds the mind if we are enslaved to thinking we are free, then those who believe that they have no control over life are going through life making decisions based on what they perceive as pre-determined. To say we have a path set for us is to make us no more than a robot, and because robots cannot discuss topics intelligently and cannot act intelligently in situations proves that theory wrong. We all have identity each human individual is unique even twins are different. Our minds are just as unique as our fingerprints, and to suggest that life is just a puzzling network of intertwining minds that cause interactions and event between certain individuals throughout life is preposterous. The mind is just as separate from the body as an engine is separate from the body of a car. But unlike a car our minds must be conditioned through life experiences. If minds were pre-programmed there would be no need for school and no need for learning how to read and write. Our brain is our own personal computer that is empty at birth and is continuously being filled with life lessons. For example we all know a stove is hot because most of us have had our hands burned on one, not because our mind miraculously told us before we touched it as a toddler. In relation to the body and our minds, reality is made up of mental and physical things, or dualism. Life without one or the other would be meaningless. We would not be able to make sense of what we experience withou...

Cultural Analysis Paper Assignment Example | Topics and Well Written Essays - 1000 words

Cultural Analysis Paper - Assignment Example Mumbai in India. These movies are produced essentially in Hindi, the national Language of India. Movies are essentially a form of media that along with entertaining the audience are also cultural representation of a country. Cinema and national identity are always interlinked. A film reflects the social, cultural and economic aspects on national level. Techniques of filmmaking are based on the targeted audience based on their nationality and culture. Today Asian movies including the Indian cinema is making prominent place in the European and American markets. Bollywood is considered as the largest film production in the world. India is a diverse country rich with different religions, cultures and social class. Indian movies explore in explicit but benign manner the class divisions in the society. A popular 2001 film Lagaan which is based on a game of cricket played by some local villagers, oppressed by high taxes, against the British regime has also depicted class prejudice as a sub theme. When the central character, Bhuvan began to prepare the villagers for the match, he invit ed the untouchable Kachra to join much to the wrath of the other players. India being a culturally diverse country, cinema audience has always been segmented. While making movies, producers keep in mind the varied interests of different sections of the society and therefore Bollywood movies are known for their culturally rich themes. One most prominent division found in Bollywood movies is art and commercial (mainstream) cinema. However, in recent years the boundaries between the two have been blurred to a large extent. The common observation is that Bollywood movies with different genre of culture appeals to different sections of the society. While action based movies have more popularity among the lower classes, movies based on social class divisions appeal more to the upper classes. Likewise, movies with Islamic themes, for instance the 1992 hit

Animal Human Cultures Essay Example | Topics and Well Written Essays - 2000 words - 1

Animal Human Cultures - Essay Example In this regards, Goodall (1993) narrated various instances illustrating the sufferings of both humans and nonhumans targeting on the role played by humans as protestors, when the human society itself is suffering by almost a similar degree. He even debates on the significance of such arguments or rather protests made by humans stating the sufferings of non-humans to be greater. It is in this context that the sufferings of human and nonhuman beings have emerged as a subject of great dispute suggesting that both should be provided with certain degree of prominence. Although unnecessary suffering of nonhumans is brutal, sufferings of human beings can also be proved as similarly terrible (Goodall, 1993, pp. 10-18). This paper describes the significances of suffering of nonhuman beings and human beings from different perspectives based on the statement of Goodall (1993) that â€Å"Who are we to say that the suffering of a human being is more terrible than the suffering of a nonhuman bein g, or that it matters more?† (pp. 15). The objective of the paper is to understand the viewpoints of both types of sufferings and develop a rational understanding towards the issue. Discussion There is rising awareness among the human society about abuse of nonhuman beings in zoos, forests, households and even circuses. ... There are also circumstances of suffering among humans with respect to being tortured by the police and other powerful status holders. At times, it has also been observed that the children are intentionally distorted after destroying their body limbs (such as eyes, hands or legs) in order to make them begging. Besides, humans were also sold in return of money or being forced to adopt prostitution and other unkind living styles. Thus, no matter how people raise voices against suffering of nonhuman beings, it cannot be misled by the fact that human beings also suffer from same misery compared to the nonhumans (Goodall, 1993, pp. 10-18). Value of Human and Nonhuman Beings There is increasing concern among people about the value of human as well as nonhuman beings. Generally, human beings attempt to increase cognizance about sufferings of nonhumans who are raised in firms, zoos, laboratories or in circuses developing legislation in order to protect them. However, they delude themselves b y believing that human also suffer similarly in comparison with nonhumans (Goodall, 1993, pp. 10-18). Based on this particular thought, it can be argued that in recent phenomenon, an increasing importance have been rendered towards protecting the genre of nonhuman species treating the humans to be the superior most and certainly the liable one to take the plunge. The increasing rate of environment protection awareness can also be identified as a rudiment towards such notions rather than focusing on their sufferings. But, does that mean values of nonhumans are more than the humans? It is true that nonhumans are imprisoned in zoos, and exploited for public entertainment. They are

Job Analysis Master Essay Example | Topics and Well Written Essays - 2500 words

Job Analysis Master - Essay Example It is stated, that job analysis is 'a process used to identify the important tasks of a job and the essential competencies an individual should possess to satisfactorily perform the job'. (Clifford, 1994) The purposes of job analysis are multiple, as well as there are multiple methods for conducting it. The aim of the work is to distinguish the main strengths and weaknesses of the job analysis methods existing at present, with trying to identify the most effective among them, if it appears to be possible; it is also necessary to try defining, which methods are mostly applicable in various instances, and should there be made any amendments to the job analysis methods, which are not most often used. The reasons for conducting the present research are the following: 2. It is not yet understood, whether there is the need for the creation of any new methods, with the aim of which it is necessary first to evaluate the strengths and weaknesses of the existing methods. The arguments to follow in the work will be based first of all, on the literary sources used in the present work, which are four and are represented by the peer reviewed journal articles and books on the topic. The arguments will also be based on the discussion of the existing advantages and disadvantages of the methods. The main aims of the answer are to be specified as follows: The conclusion to be reached will be based on the set aims, a... 2. It will be conclude which of the job analysis methods at present appear to be the most effective and display minimum disadvantages; 3. It will be necessary to conclude, whether the already described in literature job analysis methods need more extensive learning; 4. It will be necessary to conclude, whether there is need in creating any new job analysis methods. The conclusion to be reached will be based on the set aims, and will include the answers on the abovementioned questions. I guess, it will be beneficial to make the core of the conclusion related to the most effective job analysis methods among the already described. Analysis Identification and coverage of the main issues The rationale for the job analysis in general lies in the aim of protecting the public 'by assuring that individuals, who work in an occupation or profession are at least minimally competent'. (Gael, 1993) Thus, one of the key issues in discussing job analysis methods is in identifying, which of them appears to be more effective, and is thus the most reliable for ensuring this individual safety mentioned. Another key issue, is that despite the extensive literature sources on the topic, the importance of researching job analysis methods with distinguishing their strengths and weaknesses is not given due importance, and thus this work will be an additional attempt to provide the employer with the analysis of the key methods, making him understand the essential role which job analysis methods play in hiring qualified workers. The main methods of job analysis can be identified as follows: 1. Observation. Levin and Ash (1999) state, that the core issue of any observation in relation to job analysis is

The uppsala model a poor guide

The uppsala model a poor guide   Ã‚  Ã‚  Ã‚  Ã‚  The Uppsala model is one of the best known models of how firms set about the internationalisation process. It presents a sequential approach, meaning that the firm internationalises incrementally. The model assumes that there is a lack of knowledge of the foreign market which is detrimental to internationalisation, therefore it suggests that a firm should firstly establish itself in its domestic market, then increase its commitment and resources in the target country in stages, progressing to the next stage once sufficient understanding and knowledge of the foreign market conditions have been attainted. The four stages identified by this model are referred to as the establishment chain. Step 1 is when the firm has no regular export activity; step 2 is when the firm begins to export to the target country through agents or independent representatives; step 3 involves the establishment of sales subsidiaries and finally the 4th step is starting to produce and or manuf acture in the target country.   Ã‚  Ã‚  Ã‚  Ã‚  This framework also relies heavily on the concept of psychic distance, defined as the factors preventing or disturbing the flows of information between firms and markets. (Tayeb, M. International business P141) This suggests that firms are more likely to build international relations with countries which appear to have the most similarities to them. These factors could include language, culture, political systems, educational systems and industrial development. Psychic distance is often linked with geographical distance, but this is not always the case. One example of this is the relationships between United Kingdom with countries like New Zealand and Australia; the countries have a relatively small psychic distance as they speak the same language, have similar cultures and also similar political and educational structures, and yet are geographically far apart.   Ã‚  Ã‚  Ã‚  Ã‚  So how useful is this model, the authors themselves do not state that it can be used in all circumstances.   Ã‚  Ã‚  Ã‚  Ã‚  One of the first criticisms of the Uppsala model is that it can be connected to both the firm and the market. The study carried out by Johanson, J and Wiedersheim-Paul in 1975 highlighted the internationalisation process of the four firms involved, however the model itself tends to the internationalisation of a firm in a specific market. expand   Ã‚  Ã‚  Ã‚  Ã‚  The model suggests an identical step-by-step process for the internationalisation of the firm, which is intended to be repeated for each country that the firm tries to enter into. (Firms tend to enter new markets with successively greater psychic distance) However this view does not suggest a degree of difficulty from step to step, nor from country to country. Furthermore It assumes that the quantity and type of knowledge required is identical in each market, when in fact some knowledge will be transferable and apply to more than one market. On the other hand some markets will be vastly different. The model is a fairly good guide to internationalisation as it encourages incremental learning which reduces some of the uncertainties linked with foreign markets. However it could be criticised because it fails to take in to consideration that some of the information obtained is transferable.   Ã‚  Ã‚  Ã‚  Ã‚  The Uppsala model also fails to consider the specific market environment and industry characteristics in the target country. This includes economies of scale, research and development intensity and also government regulations. expand Internationalisation can start at any stage skips stages, an example? Of an FDI W/out export etc. Mixed empirical support, especially ‘stages e.g. evidence of ‘leapfrogging, acceleration SMEs for example often begin the internationalisation process when they relatively small and gradually increase their international presence. The majority of SMEs have a lack of international knowledge, as they are traditionally domestic businesses resulting in limited international experience. Therefore the decision to launch themselves internationally is more risky than that of larger firms, this is also due to the required investment needed to internationalise, inadequate management and lack of brand recognition. For these firms it seems that the Uppsala model allows them to gain this essential experience in stages, increasing their knowledge of the international markets and allowing them to analyse the opportunities and problems which exist. By allowing the firm to familiarise itself with the market, with relatively low risk exports the Uppsala model removes or reduces most of the disadvantages that SMEs face when trying to internationalise, however it does not deal with the pote ntial lack of finance facing many of these firms. The firm may also encounter problems with instability of exchange rates, local laws and regulations or political shocks; however this is not exclusive to SMEs. This suggests that the model is quite an efficient guide for SMEs however with a lack of capital the SME may find it difficult to progress to the 3rd of 4th stages unless the exports have generated them sufficient profits.   Ã‚  Ã‚  Ã‚  Ã‚  Edwards and Buckley (1988) found that most Australian firms who had invested in British factories or facilities had not passed through an export phase. The Uppsala model highlights internationalisation as a slow and steady process of learning through experience, but thanks to the advances in technology, education and travel many new businesses have vast amounts on international knowledge, thanks to relations with MNCS. This highlights that companies with experience, or entrepreneurial firms would find the Uppsala model a poor guide to internationalisation, as they already have sufficient knowledge and resources to skip stages and invest in a foreign country. The Uppsala model does not consider the use of strategic alliances or joint ventures as pathways to internationalisation. Joint ventures allow firms to share each others skills and knowledge of each others markets, thus reducing the risks. One example of this is NUMMI (New United Motor Manufacturing Inc), this is the joint venture between General Motors and Toyota. Toyota would benefit from access to the US market, and General Motors would benefit from Toyotas technological knowledge and its renowned management structures. (Czinkota, M, Global Business P414) The rise of born global firms Maybe some positives?! Conc. How good/poor is it as a guide. Why? Refer to arguments   Ã‚  Ã‚  Ã‚  Ã‚  Internationalisation is the process of â€Å"increasing involvement in international operations† (Welch and Luostarinen). Welch, D.J./Luostarinen, R., Internationalization: Evolution of a Concept, Journal of General Management, 14(2), 1988, pp. 36-64 Clegg J, Internationalisation strategies P193-196 (1997) Macmillan Press Tayeb, M. International business (2000) P141, Prentice Hall Johanson, J and J-E Vahlne, (1977) The internationalisation process of the firm P23-32 Johanson, J and Wiedersheim-Paul (1975) The internationalisation of the firm P305 322 Czinkota, M, Ronkainen, I, Moffett, M and Moynihan, E (2001) Global Business P414, Harcourt College Publishers

Project Management - Verizon Wireless Billing System Integration Essay

INTRODUCTION Currently, Verizon Wireless has two major billing systems: I2K and VISION. In accordance with the strategic goals of the company and taking into consideration the corporate vision and credo, the executive management decided that having one billing system would be congruent with the objectives of the organization as a whole and the IT group in particular. After several months of deliberation, using techniques such as brainstorming, receiving expert opinions of SME (Subject Matter Experts) and taking into consideration the Payback period and ROI (Return on Investment) it was decided that the I2K customers would be converted into the VISION billing system. There will be 20 million customers that will be converted with the data ranging from customer and MTN information, price plan, usage and other related information necessary for billing the customers. After the Project acceptance, The Project was handed over to the CAM (Customer Account Management) team which functions as PMO (Project Management Office) for IT projects in Verizon wireless. The CAM team decided to manage the Project by organizing it into distinct process groups (initiating, planning, executing, monitoring and controlling, and closing.) INITIATION The Initiation Phase will be the first phase in the project Ââ€" the basic processes that should be performed to get the project started. Tasks in the initiation process include the following. 1.Develop Business Case Once a business problem or opportunity has been identified, a Business Case is prepared. This includes: A detailed definition of the problem or opportunity An analysis of the potential solution options available. For each option, the potential benefits, costs, risks and is... ...ting lessons learned  · Completing, collecting and archiving project records  · Celebrating project success. Review Project Completion The final activity undertaken on any project is a review of its overall success by an independent resource. Success is determined by how well it performed against the defined objectives and conformed to the management processes outlined in the planning phase. To determine performance, a number of questions are posed. For example: o Did it result in the benefits defined in the Business Case? o Did it achieve the objectives outlined in the Terms of Reference? o Did it operate within the scope of the Terms of Reference? o Did the deliverables meet the criteria defined in the Quality Plan o Was it delivered within the schedule outlined in the Project Plan? o Was it delivered within the budget outlined in the Financial Plan?

George’s first diary Essay

We’re here now, at the ranch. Our new home, for the time being anyway, until Lennie messes up again! He’s always messing up, losing us our jobs! Stay here, and save the money here instead of always being on the run. He made us lose our last job. That’s why we had to leave. You see, Lennie loves soft things; he loves to stroke them and hold them. One day he saw a girl with a soft dress on. Of course, the first thing Lennie does is touch it. The girl doesn’t realise how stupid he is, (and simple) and thinks he’s going to rape her and she screams. Lennie, being the idiot that he is just holds on and rips the dress! So, that leads to us being chased by a lot of angry people! Now we have to start all over again. If only he weren’t with me. Aw hell, I can’t say that. He’d die without me. And I don’t reckon I’d be doing that great without him either. Who would I have to talk to? Well anyway, on the way to the ranch, the bus driver, being a lazy bastard, wouldn’t take us all the way. We didn’t want to walk all night so we stayed in the brush until morning. It was just a little clearing in the woods with a stream running through it. I told Lennie that if he got in trouble he should come there. Its safe and hidden away so I could easily find him! But if it comes to that, if he messes up again. I’ll kill him, I’m sure I will. I’ve had my full of him and I don’t think I have much patience left! Oh yeah, he made me tell him yet again about the house we’re gonna get. Him and his rabbits. He always makes me remind him about our house and his damned rabbits! I love thinking about what our life will be like too when we get the house but he drives me crazy, having to remind him every two seconds. The thing I’m most looking forward to is not being told what to do. Being my own boss! I can’t wait. We met our workmates today. They seem okay. We got a nigger working with us too. Haven’t met him yet. There’s a guy called Candy. He’s pretty old and a right gossip. Seems nice enough though! The boss seems okay too. Candy says he’s real generous! Though how much I can trust what he says, I don’t know! Curley the boss’s son, on the other hand, he’s horrible. Reminds me of a troublemaker and all the other workers seem to agree! He took one look at us, especially Lennie and started to make trouble. I don’t like the look of him, I just don’t know what I’m gonna do if he starts any trouble. Lennie’s dangerous. This Curley’s married too. Met his wife! A right piece of jailbait if ever I seen one! Lennie liked her. I’ll have to make sure he stays right out her way. She gonna cause us trouble otherwise, I can feel it. Met Slim too. Hell of a nice guy, he is. Seems well respected too. Real nice. I do like having nice workmates but it is worrying, knowing that there’s an evil bastard lurking ’round too! I’ve a bad feeling ’bout Curley, its real bad. George Georges second diary Dear Diary, What a heck of a day! It started off so well. I knew that Curley would be trouble, I said it. He ruined what could’ve been a good day. Started off well. Got to know Slim a little, or, well, he got to know me better. There must be something good about Slim, I must have sensed it ‘coz I told him things ’bout Weed and ’bout the house we’re saving for. He understood Lennie didn’t mean no harm in Weed. He’s fair and knows a ‘nice fella’ when he meets one. He also has a dog. It had pups so I got one for Lennie. Aw, he was so pleased. Petting it and hugging it. I’m a bit worried that he’s gonna pet it too much. Lennie just don’t know his own strength Goddamn it! I felt so sorry for Candy today. You see, he’s got a dog too, but his is old and tired. It’s like Candy’s best friend. Well, Carlson started complaining about the smell of him (the dog) then started talkin’ ’bout shooting him, putting him out of his misery he said. I suppose I agreed at the time but seeing Candy’s face was enough to change anyone’s mind. Slim suggested he have one of the puppies but I’m not sure whether he decided to. Well anyways, Lennie and I thought we were the only ones in the bunkhouse, where we sleep. The others went off to see Curley have a pop at Slim; he thought his wife was with him. I notice he never seems to be able to find her, though she’s always lookin’ for him. So Lennie and I get talking ’bout our house we’re saving for. What we didn’t know was that Candy was there too! Well, I was a bit wary at first. Worried that he would tell the others but then he decided that he wanted to be part of it. Even said he’d put up over half the money we needed! It was great. In a matter of minutes we went from just talking about it, to it being a fast-coming reality! I told him to keep it to himself for the time being until we were ready. It was so exciting. Then, in come Curley and the others and Curley’s ready for a fight. Slim was shouting at him of sleeping with his wife. Anyways, dopey old Lennie’s still sitting there smiling away to himself about the thought of his rabbits, and Curley notices and thinks he’s mocking him and of course picks a fight. He starts punching poor Lennie, and Lennie having listened real hard to what I told him was not fighting back! After a while, I told Lennie to fight back. I couldn’t bear it. He was just yelping like a dog. Anyways, he got scared and just held on tightly to the closest thing at hand, Curley’s fist. He just wouldn’t let go. It was bleeding and everything. We got him off in the end and blackmailed Curley to say he got it caught in a machine. I don’t like this place. It smells of trouble. I can tell. George Crook’s diary Dear Diary, Here I am. Just another day of either being ignored or picked on ‘coz of me being a Negro. I hate this. Day in day out. It’s not fair the way I’m ignored. The others say I smell but I wash more than they all do. My back hurts too. Its seems like its getting worse every day. The liniment don’t seem to be much use either. They call me Crooks too. That ain’t my name. It’s not what my mother gave me and I don’t like it. I can’t say nothing though, I’m just a nigger they keep tellin’ me. I gots a room to myself and I have no one to talk to or play cards with. I’m not even allowed to borrow their cards to play solitaire. It smells in my room. All the shit is kept just under my window and on those hot days, the steam rises into my room and rests on my sheets ready to smother me as I go to sleep. I got another tellin’ off today too. Curley’s hand got hurt in a machine and the boss o’ course blames me. Likes I did it! Not that I wouldn’t mind ruffin’ him a little. He’s a nasty asshole and needs to be brought down a bit. I’d get hung if I did it so I s’pose I better leave to the white men! They all gone to the town today. Their regular Cathouse visit. I’d never be allowed in one of those, at least I don’t reckon I would. They never asked me to go with ’em so I never went. Just in me room, on me lonesome, rubbing me back†¦.. †¦.. Lennie and Candy jus’ been in here! I was a bit funny at first ‘coz I thought Lennie was coming for trouble but no, he said the others had gone and he had jus’ been with his pup. Him and his pup! Oh boy. He loves it so much but he’s not careful. Those big hands o’ his are likely to break that pup one day if he ain’t careful. Anyways, I said he could come in and we got to talking a little. He’s a bit slow. He don’t remember anything you tell him. Just talks ’bout George and his rabbits he’s gonna get when they get a house. He’s all set on getting a house. He wants to tend rabbits! Whenever the subject changed to something other than those rabbits, he went straight back to ’em like we’d been talking ’bout ’em all the time! He’s awful fond o’ that George one. I just said one tiny little thing ’bout George not coming back from town and he went mad. Like I jus’ told him someone had died or something. It took a while to calm him down. Then, Candy comes in too. He’s by my room and I ask him what he wants. I thought he may o’ been wanting to talk too but he was just looking for Lennie. He came in too, though. They talked to each other most but it was nice them just being there. Well, they were talking ’bout their house. Candy was gonna go there too. I thought that I’d ask if I could help. They wouldn’t have to pay me o’ course, just put me up, but before they could answer that bitch walked in. She’s trouble if ever I did see it. She asking ’bout Curley and where he’s at but she knows where! I don’t understand these white folk. Talk about them being so educated and well learned and they ask such stupid questions! Anyways, I asked her to go away real politely mind, the same way any of the boys round here say it when they know she’s looking for trouble. She does her nut and starts yelling ’bout needing people to talk to too! Then she starts telling me she’s gonna tell the boss I been doing bad things and get me strung up. I don’t want to be strung up so I shut up. Candy was nice though. He told her that if she did that he would stick up for me. I ain’t ever known anyone to stick up for me before. Candy then said, when she’d gone, that the boys were coming back. I told ’em they better go. I didn’t want all of those white fellas thinking they can bother me when they like. I gotta have some rights even if I don’t like ’em. I dunno. It’s been a funny day that’s all. I better get back to my liniment. That back o’ mine is just murder. Georges last diary Dear diary, This has been the worst day I’ve ever had and I don’t think I’m’ a ever gonna have a worser one. I had to do it. It weren’t nothing evil. I di’nt wanna hurt him. He was my only friend, more like family and I feel jus’ awful. If you coulda seen her, what he did. If only you coulda seen the other option he woulda had. Curley’s evil way. I suppose I woulda done the same in his place but Lennie di’nt do no harm. At least he never meant none. I feel awful, just awful. He never meant no harm. They may o’ been nice? No, that’s stupid talk. Tha’s the kinda thing Lennie woulda said! He’s a crazy bastard. I mean he was. Oh I feel awful. What will I do now? What can I do? I s’pose the only thing to do is to spend my money the way anyone else would, if they di’nt have a Lennie with ’em. We were just having a game o’ horseshoe. Lennie was in the barn with that damn pup I reckon. I’d left him in the bunkhouse but he ended up there. Anyways, we were all playing and I had no thought to what he was doing. The next thing I knew, Candy was looking all pale and calling me over to the barn. For a second I thought she was just resting. It was the look on Candy’s face that made me guess. I knew what he was thinking and I knew he was right. She was lying there, that good for nothing piece of jailbait, her neck all twisted and face down in the straw. Lennie did it. Crazy bastard. I knew he was the only one, but to think of it was killing me from the inside. I ain’t never felt that before. I suppose in the back of my mind, I always knew he would go too far, that he wasn’t safe and should not o’ been left alone. But I di’nt wanna think like that. Now I had to. From that moment I knew what I had to do and just set about doing it. I knew that I had to get to him before them. I told Candy to make out I never saw this and tell the others and then fetch me. I had to go to the bunkhouse and get Carlson’s Luger. I wasn’t completely sure why first but I realised when I saw him. Candy said he’d do that and I ran out. Next time I saw her ever’ one was there too blaming Lennie for ever’ thing. Curley was shook up and was ready to explode. He scared me looking like that but I had to keep my cool. I had to make it like I was on their side, out to kill for murder. That word sends shivers down me and I know I done it too now. Lennie always said we were the same. All of them ran to get guns to help out Curley. Two-faced that’s what they are. One minute they’re complaining about him and the next they are trying to be his best friend betraying their true friend. Oh I can’t blame ’em really if it weren’t Lennie I reckon I woulda done it too. Anyway Carlson never found his gun. They all thought Lennie had it. Only I knew that Lennie wasn’t so clever to think forward like that! Slim knew what I was doing though. He knew well enough. His face said he knew and was ready to do what he knew was best. I sent Curley in the other direction to where I knew Lennie was. He woulda gone to the brush like I told him too. He always tried to do what I told him. I ran off and found him straight. He was sitting there by the river and was talking to something. He kept saying sorry: Saying he knew I would look after him. He made me tell him about our house for what was to be the last time. I mentioned it, and, he heard it. I told him not to look at me. I was trying to be a man but I couldn’t control my eyes. I was shaking too. I don’t want to write his last moments. I don’t want to have this later and be reminded of the moment my life as I knew it ended. I want to remember Lennie as the Lennie I knew. Not the one I saw moments later. That Lennie will go from me. If I still believed in God (a part of me that was there but now has gone) I would pray to ask Lennie to forgive me but I know that he cannot be in my life because he let this happen. If Lennie was ever here and I could talk to him once more, I’d tell him that I didn’t mean what I said about not wanting him there. That now he isn’t, I feel lost. And last, that he was my friend; my best friend and I wish he was still here.

Temperature and its measurement answers Essay Example

Temperature and its measurement answers Essay Example Temperature and its measurement answers Essay Temperature and its measurement answers Essay In the process of measurement of temperature, there is a lot to understand and one of them is the understanding of the working mechanisms of thermometers. In thermometers, there is either a mercury or alcohol thermometer which helps in the measurement of the hotness or coldness of a place or a body. In both the mercury and alcohol thermometers, the alcohol or the mercury used become bigger when heated and smaller when cooled. The glass tube of a thermometer ensures that the liquid is confined and that the liquid has no other space but to go up when the liquid is heated and goes down when the liquid is cooled. The calibration helps in the measurement of the extent to which the liquid is heated or cooled. There is the need to ensure that the thermometers record the right readings which help in the acquisition of the right temperatures for the benefits of the public. Question 1 Question a In the graph, the blue line represents the thermo, the red one represents thermistor while the green one represents the PRT. It is apparent that the graphs of thermo and thermistor relate directly meaning that any change in heat leads to direct effects in the all the two components of measurement. On the contrary, the graph of PRT relate in a different manner, and this is because it starts by showing a non-uniform graph the proceeds to relate directly with the other two. In this manner, the temperature has the same effects on both the thermos and the thermistor but has a different effect on the PRT. Question b The devices that are most accurate are themo and the thermistor because they show a uniform change with the change in the temperature, on the contrary, PRT is the least accurate because application of heat at the initial stages have a different effect on the substance leading to non-uniform reaction upon application of heat. Question c Another observation is that steady increase in temperature makes the devices to have a steady and uniform measurement of heat. However, thermos is the best device used in the measurement of heat because of the steady readings that it gives in the process of measurement. Question 2 From the graph, it is apparent that the increase in time does not cause any changes in the measurement devices, PRT shows no change with increase in time, however, both the thermistor and thermos show a slight change as they drop from a higher value to a smaller value but finally maintain a constant with increase in time. The second observation is that both thermistor and thermo approach zero with increase in time. Conclusion In the experiment, there are a lot that needs to be examined in the process and one of them is the measurement and the recording process. Such is because the process of recording must be carried out in a way that represents the situation on the ground and proves helpful in the experiment. Different devices used in the measurement of temperatures work differently because of the mechanism used in the process of measuring results. There is a need for students to ensure that they understand the working mechanisms of the same and that they appreciate they employ the use of thermometers in the right manner, and that they make use of the same in the right manner to ensure that they benefit the population. To help in understanding the way thermometers are used in the representation of results, there is need to compare readings from different thermometers which is of great importance to the population. In this regard, the different readings help in showing the precision of instruments to aid in making the right choices of the measuring instruments.

Avon, Mary Kay and Estee Lauder Resume Animal Testing

Avon, Mary Kay and Estee Lauder Resume Animal Testing In February of 2012, PETA discovered that Avon, Mary Kay, and Estee Lauder had resumed animal testing. The three companies had each been cruelty-free for over 20 years, but since China requires cosmetics to be tested on animals, all three companies now pay for their products to be tested on animals. For a short while, Urban Decay also planned to start animal testing but announced in July of 2012 that they would not test on animals and would not sell in China. While none of these are completely vegan companies, they have been considered cruelty-free because they did not test on animals. Urban Decay takes the extra step of identifying vegan products with a purple paw symbol, but not all Urban Decay products are vegan. Testing cosmetics and personal care products on animals are not required by U.S. law unless the product contains a new chemical. In 2009, the European Union banned cosmetics testing on animals, and that ban went into full effect in 2013. In 2011, U.K. officials announced an intention to ban animal testing of household products, but that ban has not yet been enacted. Avon and Animal Testing Avons animal welfare policy now states: Some select products may be required by law in a few countries to undergo additional safety testing, which potentially includes animal testing, under the directive of a government or health agency. In these instances, Avon will first attempt to persuade the requesting authority to accept non-animal test data. When those attempts are unsuccessful, Avon must abide by local laws and submit the products for additional testing. According to Avon, testing their products on animals for these foreign markets is not new, but it appears that PETA removed them from the cruelty-free list because PETA has become more aggressive advocates in the global arena. Avons Breast Cancer Crusade (funded by Avons popular breast cancer walk) is on the Humane Seal list of approved charities that dont fund animal research. Estee Lauder Estee Lauders animal testing statement reads, We do not conduct animal testing on our products or ingredients, nor ask others to test on our behalf, except when required by law. Mary Kay Mary Kays animal testing policy explains: Mary Kay does not conduct animal testing on its products or ingredients, nor ask others to do so on its behalf, except when absolutely required by law. There is only one country where the company operates – among more than 35 around the world – where that is the case and where the company is required by law to submit products for testing – China. Urban Decay Of the four companies, Urban Decay had had the most support in the vegan/animal rights community because they identify their vegan products with a purple paw symbol. The company even distributes free samples through The Coalition for Consumer Information on Cosmetics, which certifies cruelty-free companies with their Leaping Bunny symbol. While Avon, Mary Kay, and Estee Lauder may have offered some vegan products, they had not specifically marketed those products to vegans and did not make it easy to identify their vegan products. Urban Decay had planned to sell their products in China, but received so much negative feedback, the company reconsidered: After careful consideration of many issues, we have decided not to start selling Urban Decay products in China . . . Following our initial announcement, we realized that we needed to step back, carefully review our original plan, and talk to a number of individuals and organizations that were interested in our decision. We regret that we were unable to respond immediately to many of the questions we received, and appreciate the patience our customers have shown as we worked through this difficult issue. Urban Decay is now back on the Leaping Bunny list and PETAs cruelty-free list. While Avon, Estee Lauder, and Mary Kay claim to oppose animal testing, as long as they are paying for animal tests anywhere in the world, they can no longer be considered cruelty-free.

A Critical Review of the Use of Dogs in the US Army During the WWII Essay

A Critical Review of the Use of Dogs in the US Army During the WWII - Essay Example In the past, the main of role of trained dogs was that that of sentries or patrols. But in modern warfare, dogs had been used the most tactfully. Though in post modern warfare, dogs’ role has mostly been replaced by modern technology, they played a crucial role in the US Army during the Second World War (Blumenstock pars. 2). After the attack on Pearl Harbor Navy Base in December 7, 1941, the US Army led a campaign to inspire the pet-owners to donate their dogs to the army-training camps. The US Army named this campaign as â€Å"Dogs for Defense†. In order to inspire the owner, they further claimed that the dogs would be trained to be accustomed into civil life after the war. Indeed, it was the beginning of the dog-squad in the US military. Subsequently, martial dog training programs were adopted and, in the meantime, a number of dog-training centers were established to facilitate the programs around the country (MWD History, pars. 2). Some of the dog-training centers w ere Gulfport, Fort Carson, Rimini, San Carlos, Fort Washington, Fort Riley, Fort Belvoir, Fort Robinson, Nebraska Camp, Beltsville, etc. During the Second World War, the US Army used dog to perform a number of risky as well as routine jobs. According to the types of breed and performance, the dogs were to be sled dogs, sentry, scouts, mine-detecting dogs, wire-layer, pack-pullers, and messenger dogs. The military training of a dog used to take 8-12 week to be fully trained. By late 1944, the Army selected about seven breeds of dogs to receive the highest performances in war-fields. Among these breeds were German Shepherd, Doberman Pinscher, Collie, Belgian Sheep dog, Eskimo, Alaskan Malamute, Siberian Husky, etc. During the Second World War, the German Shepherd was the most preferred choice in the army because of its courage, strong sense of responsibility, keen nose, strength, adaptability and trainability. Doberman Pinscher was second to German Shepherd in terms of strength, nervo us power, speed, sensing power, and tractability. Collie and Belgian Sheep dogs were mainly used as messengers for their loyalty, alertness, endurance and agility. Muscular and sturdy breeds were generally used for pack-pull and wire-laying jobs. Alaskan Malamute, Eskimo and Siberian Husky belonged to this group. Among these three breeds, Siberian Husky was the most desired type because of their speed and endurance. During the war, the US dog-squad’s performance was surprising (Blumenstock pars. 2-4). Due to their high sensibility, loyalty and alertness, the military dogs were the preferred options for the soldiers in many war fields. There were many fields where dogs were more skillful performers than the soldiers. During the WWII, the war-theater-wise performance of the US military dogs was great. The dogs showed great performances mainly in two theaters: the pacific theater and the European theater. In 1944, under the command of William W. Putney, the â€Å"3rd Marine War Dog Platoon† played a crucial role in the liberation of Guam from the Japanese occupation. According to the MWD, approved and led by the US Congress, â€Å"Twenty-five of Lieutenant Putney's war dogs gave their lives in the liberation of Guam and were buried there in a War Dog Cemetery with name markers† (MWD History, pars. 2). In the war-field of Guam, the Doberman Pincers breed showed a great performance in guarding and scouting along the frontline of the war. Evading the enemies’ eye, they successfully worked as messengers between the US camps. Several of the success stories are as following: In February 17, 1945, a war-dog called Bruce saved two wounded soldiers from the attack of three Japanese infantrymen. During the nocturnal

The Impact of Strategic International Job Placement Term Paper

The Impact of Strategic International Job Placement - Term Paper Example The companies hired for these functions are well equipped with trained personnel and tolls to perform the jobs more efficiently and cost effectively. Typically, an outsourcing process includes four different stages. The first stage includes the strategic thought processing for building up the philosophy for outsourcing activities. The second stage involves the evaluation of the outsourcing projects and selecting the suitable one. The third stage deals with the development of the contract and the determination of the price of SLA (service level agreement). Finally, the fourth stage deals with the relationship management between the client and the service provider. Business Process Outsourcing and Information Technology Outsourcing are the most common forms of outsourcing. The task of outsourcing becomes more delicate when the work is offshored i.e. the work is done in a different country. This brings in certain differences of culture and time zone. In USA, business processes are outsourced at a huge rate. Since 1980s the outsourcing by US started gaining momentum. The range of outsourcing is also wide since USA outsources material inputs outside the firm and also hires services from beyond the borders through FDI in foreign countries. The process of outsourcing thus has multifaceted implication on USA. It has influenced USA's trade, labor market, welfare, growth and industrial structure. Out of all the impacts of outsourcing, the impact on the US labor market happens to be the most sought after issue. Effect of Outsourcing on GDPThe prime reason for outsourcing in US is the cost and time savings. These benefits of outsourcing offer immense growth potential for the US firms. The outsourcing of functions in USA has had a significant effect on the country's GDP. It is estimated that outsourcing added $33.6 billion to the real GDP of USA in 2003. The analysis in 2003 estimated that by 2008 outsourcing will add $ 124.2 billion to the real GDP of USA. The trade effects of outsourcing were seen to be positive. In 2003, US exports were higher by $2.3 billion because of outsourcing and the estimated value of exports from outsourcing in 2008 was $9 billion. Extensive research on outsourcing revealed some magical figures on savings. It was seen that the IT industry in USA will save up to $ 390 billion through software development and offshore services. The GDP of USA also grew considerably through massive rounds of outsourcing. Between 1999 and 2002 USA experienced an additional growth of $2 30 billion in their GDP. Some of the remarkable figures in US export and import indicate that the significant improvement is due to outsourcing. In 2004, the export figure on services was $343.9 billion in services while the import was $296.1 billion. US trade in services increased by 33 % from $482.3 billion (1999) to $640 billion (2004), with exports rising by 22 percent and imports increasing by 48 percent (Greene W. January 2006). Outsourcing of Manufacturing and IT jobs The benefit of IT outsourcing is enhanced productivity. II capital prices are significantly low and tend to fall. Hence, a company which is focusing on the outsourcing IT will have two options open before it; purchase IT capital