Progress for Undocumented Students in the United States

On June 15, 2012, President Barak Obama gave a brief speech on a new Department of Homeland Security Immigration policy. This new policy will benefit thousands of undocumented students living here in the United States that were brought by their parents since they were young children from their native home. A policy called the Deferred Action for Childhood Arrivals. As President Obama mentioned in his speech about what undocumented students are, he mentioned part of a sentence that got to me. President Obama stated the following, â€Å"They are Americans in their heart, in their minds, in every single way but one, on paper† (Obama).This is very true in my point of view, as I have realized exactly just that growing up. As a young girl, I was never told whether or not I was documented or not; whether I was a citizen of where I was growing up or I wasn’t. I was never worried about my legal status in the United States. My main focus has always been school and progressing to be a well-educated citizen that is part of the United States. That’s how I see myself as, as of today; a citizen of the United States, perhaps not in paper, but in heart. This is the place where I have been raised since the age of two, till today at the age of 17 even knowing that I am undocumented.I love the fact knowing I’m Mexican and will always be by my culture and by a large majority of my family, but that’s not the place I know by heart or grew up. That is not the country that has helped my progress as an individual. It is here in the United States where my hopes and dreams are at for a better future. The Deferred Action for Childhood Arrivals will open job opportunities for undocumented students, avoid being deported back to their native country for at least two years, and give them a sense of hope to apply for college and scholarships, no longer fearing of being denied because they do not have a social security number.Although the process for this polic y will take a while and cost hundreds of dollars, thousands of undocumented students will be thankful for this opportunity given by the Department of Homeland Security Immigration services. As well, as thanking President Obama for making this step by step process a reality. The Deferred Action for Childhood Arrivals also known as the DACA policy was first heard of on June 15, 2012. That day President Obama made a public speech that lasted almost nine minutes long explaining how this will help undocumented students living in the United States since they were young children.The DACA is NOT a path to citizenship right away, but a sense of relief for undocumented students. This policy will has its requirements to be able to apply for it and be eligible. Around Mid-August of 2012, the Department of Homeland Security Immigration services started receiving about 180,000 applications and 4,500 of those applications were eligible for the Deferred Action for Childhood Arrivals policy. However , in the first two months â€Å"U. S. Citizenship and Immigration Services received and accepted for processing 179,794 deferred-action requests† (Fitz, Oakford, Garcia).In order to be eligible an undocumented student must have been living here in the United States before their 16th birthday, be under the age of 31 years of age, were in the Unites States on June 15, 2012, have proof that they are still attending school or have graduated, serving in the U. S. military, have been living here in the United States for 5 continuous years without leaving the country, and have no felonies, no more than three misdemeanors or significant ones, and not considered a public or national threat (â€Å"†).Proof that can show that you have all those necessary requirements are certificates a student may have received from school, house bills, medical records, even something as simple as old receipts from stores that someone may have. As soon as an undocumented student has all that, the y can apply for the Deferred Action for Childhood Arrivals policy and will most likely be eligible. Undocumented students come from all over the world, not just Mexico, or Spanish speaking countries as many close-minded people believe.It is sad how when someone sees a Hispanic/Latino student they automatically think they are undocumented and are from Mexico. That is not always the case. There are Hispanic/Latino students in the United States that are documented. The reason why many parents risk their life to come here to the United States as an immigrant is because they want a better future for their kids. Even when they have children in their native country, they try their best to bring them to the United States along with them as young children so they are able to get a better education and life.For their kids to be able to receive and have a life that will be a million times better than the one they would have if they stayed in their native country. Every day I am grateful for th e risk my mother took for me. For giving me the chance to grow up in a country where I know I am getting a better education. Where I was taught English as my second language and have mastered it just as much as Spanish that is my native language. The United States is where I feel like I am home. Although at times I had the fear of being deported, or have racial comments said to, this is still home.Mexico is only a country where I was born at, raised for the first two years of my life, but remember nothing about it except in pictures, and not know how it is to live there personally. *This data was taken from the (Fitz, Oakford, Garcia) article. Within their article they have a map where you can zoom in and see exactly where undocumented students that applied for the DACA came from and how many. Here, I did it by region and visualized the number of approximately the thousands of undocumented students are originally from by adding them up region by region.Australia and Canada are the o nly two regions where there were not a number of thousand. Only a total of just 9 undocumented students came from Australia and 114 from Canada that applied for the DACA. In total there is an approximately of 172,624 undocumented students. * The Deferred Action for Childhood Arrivals is a step by step policy that takes in between 4-6 months to process, as well cost hundreds perhaps even thousands of dollars per undocumented student that can apply and be eligible.There a 3 forms that must be filled out and processed to United States Citizenship and Immigration Services to be looked at and be handled case by case. The 3 forms that MUST be filled out are Form I-821D, the Application for Deferred Action for Childhood Arrivals, Form I-765, the Application for Employment Authorization Document (EAD), and lastly Form I-765WS, the Employment Authorization Worksheet. There is also a â€Å"recommended, but not mandatory† form which is Form G-1145, the E-Notification of Application/Peti tion Acceptance (â€Å"†). On top of those forms that need to be filled out, there are fees.Form I-821D has a fee of $465, a $380 work authorization fee, and an $85 fee for biometrics. All of those fees put together, already make a total of $930. Additional fees are getting the birth certificate of the undocumented student translated into English, which is usually around $35 and getting a criminal record to prove that, that student had no felonies, misdemeanors, or are a public or national threat in society, which usually costs $25. There, there are an additional $60 added; for a grand total of $990 spend per undocumented student, almost reaching $1,000.Once all forms, translated birth certificate, criminal record, and the proof necessary that shows that an undocumented students has been here for more than 5 continuous years, still in school, or have already graduated, or are serving in the U. S. military, are gathered together, they are then sent to the United States Citizen ship for Immigration Services. There they take a look at case by case that is sent to them. Afterwards, the student will receive an e-mail 1 to 4 weeks later after sending their applications, where they can take a look of their applications progress.Then, within 2 to 4 months, the student will receive a letter by mail that will have their appointment to go get their biometrics done and the time that they need to be there by. On the day of the appointment, they must bring a type of identification, such as a passport from their native country. Their appointment will be at an Application Support Center also known as an ASC. Lastly, the last thing to do is wait for the approval for the Deferred Action for Childhood Arrivals policy, the working permit for 2 years, along with a social security number.Once the 2 years are up, they will have to continually re-new their working permit for another 2 years and so on. I have been blessed with the opportunity to be able to go to this process wit h no problem. Each case may be different for every person, meaning the process may be a long one or a short one. It is just estimated that most will last between 2 to 6 months. With the Deferred Action for Childhood Arrivals policy that the Department of Homeland Security Immigration Services gave to many undocumented students with hopes and dreams, this has lifted a weight off of my shoulders.I no longer have to wake up every day fearing that I may end up being deported back to my native country. That the next time I hear about a job opening in a place I know I can have a part-time job; I can go in and ask for an application. When I hear about a scholarship, I know I’ll be able to apply for it without have that thought in the back of my mind that I don’t have a social security number. My mother has worked her whole life to give me a better life because she knew that back in Mexico, I was never going to be able to get the opportunities I have here in the United States. My motivation has always been my mother, to give her break and thank her for everything that she has done for me and has provided me with. As an undocumented student you learn to be thankful for what you have and never take anything for granted. The Deferred Action for Childhood Arrivals policy, has opened much more opportunities for thousands and thousands of undocumented students and myself. School has always been a main priority, and will always be. I can now make my dreams of going to college a reality and make my mother and family members proud.All thanks to the Department of Homeland Security Immigration Services and President Barak Obama for giving that public announcement for the whole country to hear what undocumented students can go to help progress this country. We are not a threat, but a help for the country to progress economically. We are DREAMERS that will now make our dreams come true. We are fighting in the nations forces to protect this country. We are citizens of the United States in heart. As President Obama, mentioned in his speech, â€Å"It is the right thing to do† (Obama). Progress for Undocumented Students in the United States On June 15, 2012, President Barak Obama gave a brief speech on a new Department of Homeland Security Immigration policy. This new policy will benefit thousands of undocumented students living here in the United States that were brought by their parents since they were young children from their native home. A policy called the Deferred Action for Childhood Arrivals. As President Obama mentioned in his speech about what undocumented students are, he mentioned part of a sentence that got to me. President Obama stated the following, â€Å"They are Americans in their heart, in their minds, in every single way but one, on paper† (Obama).This is very true in my point of view, as I have realized exactly just that growing up. As a young girl, I was never told whether or not I was documented or not; whether I was a citizen of where I was growing up or I wasn’t. I was never worried about my legal status in the United States. My main focus has always been school and progressing to be a well-educated citizen that is part of the United States. That’s how I see myself as, as of today; a citizen of the United States, perhaps not in paper, but in heart. This is the place where I have been raised since the age of two, till today at the age of 17 even knowing that I am undocumented.I love the fact knowing I’m Mexican and will always be by my culture and by a large majority of my family, but that’s not the place I know by heart or grew up. That is not the country that has helped my progress as an individual. It is here in the United States where my hopes and dreams are at for a better future. The Deferred Action for Childhood Arrivals will open job opportunities for undocumented students, avoid being deported back to their native country for at least two years, and give them a sense of hope to apply for college and scholarships, no longer fearing of being denied because they do not have a social security number.Although the process for this polic y will take a while and cost hundreds of dollars, thousands of undocumented students will be thankful for this opportunity given by the Department of Homeland Security Immigration services. As well, as thanking President Obama for making this step by step process a reality. The Deferred Action for Childhood Arrivals also known as the DACA policy was first heard of on June 15, 2012. That day President Obama made a public speech that lasted almost nine minutes long explaining how this will help undocumented students living in the United States since they were young children.The DACA is NOT a path to citizenship right away, but a sense of relief for undocumented students. This policy will has its requirements to be able to apply for it and be eligible. Around Mid-August of 2012, the Department of Homeland Security Immigration services started receiving about 180,000 applications and 4,500 of those applications were eligible for the Deferred Action for Childhood Arrivals policy. However , in the first two months â€Å"U. S. Citizenship and Immigration Services received and accepted for processing 179,794 deferred-action requests† (Fitz, Oakford, Garcia).In order to be eligible an undocumented student must have been living here in the United States before their 16th birthday, be under the age of 31 years of age, were in the Unites States on June 15, 2012, have proof that they are still attending school or have graduated, serving in the U. S. military, have been living here in the United States for 5 continuous years without leaving the country, and have no felonies, no more than three misdemeanors or significant ones, and not considered a public or national threat (â€Å"†).Proof that can show that you have all those necessary requirements are certificates a student may have received from school, house bills, medical records, even something as simple as old receipts from stores that someone may have. As soon as an undocumented student has all that, the y can apply for the Deferred Action for Childhood Arrivals policy and will most likely be eligible. Undocumented students come from all over the world, not just Mexico, or Spanish speaking countries as many close-minded people believe.It is sad how when someone sees a Hispanic/Latino student they automatically think they are undocumented and are from Mexico. That is not always the case. There are Hispanic/Latino students in the United States that are documented. The reason why many parents risk their life to come here to the United States as an immigrant is because they want a better future for their kids. Even when they have children in their native country, they try their best to bring them to the United States along with them as young children so they are able to get a better education and life.For their kids to be able to receive and have a life that will be a million times better than the one they would have if they stayed in their native country. Every day I am grateful for th e risk my mother took for me. For giving me the chance to grow up in a country where I know I am getting a better education. Where I was taught English as my second language and have mastered it just as much as Spanish that is my native language. The United States is where I feel like I am home. Although at times I had the fear of being deported, or have racial comments said to, this is still home.Mexico is only a country where I was born at, raised for the first two years of my life, but remember nothing about it except in pictures, and not know how it is to live there personally. *This data was taken from the (Fitz, Oakford, Garcia) article. Within their article they have a map where you can zoom in and see exactly where undocumented students that applied for the DACA came from and how many. Here, I did it by region and visualized the number of approximately the thousands of undocumented students are originally from by adding them up region by region.Australia and Canada are the o nly two regions where there were not a number of thousand. Only a total of just 9 undocumented students came from Australia and 114 from Canada that applied for the DACA. In total there is an approximately of 172,624 undocumented students. * The Deferred Action for Childhood Arrivals is a step by step policy that takes in between 4-6 months to process, as well cost hundreds perhaps even thousands of dollars per undocumented student that can apply and be eligible.There a 3 forms that must be filled out and processed to United States Citizenship and Immigration Services to be looked at and be handled case by case. The 3 forms that MUST be filled out are Form I-821D, the Application for Deferred Action for Childhood Arrivals, Form I-765, the Application for Employment Authorization Document (EAD), and lastly Form I-765WS, the Employment Authorization Worksheet. There is also a â€Å"recommended, but not mandatory† form which is Form G-1145, the E-Notification of Application/Peti tion Acceptance (â€Å"†). On top of those forms that need to be filled out, there are fees.Form I-821D has a fee of $465, a $380 work authorization fee, and an $85 fee for biometrics. All of those fees put together, already make a total of $930. Additional fees are getting the birth certificate of the undocumented student translated into English, which is usually around $35 and getting a criminal record to prove that, that student had no felonies, misdemeanors, or are a public or national threat in society, which usually costs $25. There, there are an additional $60 added; for a grand total of $990 spend per undocumented student, almost reaching $1,000.Once all forms, translated birth certificate, criminal record, and the proof necessary that shows that an undocumented students has been here for more than 5 continuous years, still in school, or have already graduated, or are serving in the U. S. military, are gathered together, they are then sent to the United States Citizen ship for Immigration Services. There they take a look at case by case that is sent to them. Afterwards, the student will receive an e-mail 1 to 4 weeks later after sending their applications, where they can take a look of their applications progress.Then, within 2 to 4 months, the student will receive a letter by mail that will have their appointment to go get their biometrics done and the time that they need to be there by. On the day of the appointment, they must bring a type of identification, such as a passport from their native country. Their appointment will be at an Application Support Center also known as an ASC. Lastly, the last thing to do is wait for the approval for the Deferred Action for Childhood Arrivals policy, the working permit for 2 years, along with a social security number.Once the 2 years are up, they will have to continually re-new their working permit for another 2 years and so on. I have been blessed with the opportunity to be able to go to this process wit h no problem. Each case may be different for every person, meaning the process may be a long one or a short one. It is just estimated that most will last between 2 to 6 months. With the Deferred Action for Childhood Arrivals policy that the Department of Homeland Security Immigration Services gave to many undocumented students with hopes and dreams, this has lifted a weight off of my shoulders.I no longer have to wake up every day fearing that I may end up being deported back to my native country. That the next time I hear about a job opening in a place I know I can have a part-time job; I can go in and ask for an application. When I hear about a scholarship, I know I’ll be able to apply for it without have that thought in the back of my mind that I don’t have a social security number. My mother has worked her whole life to give me a better life because she knew that back in Mexico, I was never going to be able to get the opportunities I have here in the United States. My motivation has always been my mother, to give her break and thank her for everything that she has done for me and has provided me with. As an undocumented student you learn to be thankful for what you have and never take anything for granted. The Deferred Action for Childhood Arrivals policy, has opened much more opportunities for thousands and thousands of undocumented students and myself. School has always been a main priority, and will always be. I can now make my dreams of going to college a reality and make my mother and family members proud.All thanks to the Department of Homeland Security Immigration Services and President Barak Obama for giving that public announcement for the whole country to hear what undocumented students can go to help progress this country. We are not a threat, but a help for the country to progress economically. We are DREAMERS that will now make our dreams come true. We are fighting in the nations forces to protect this country. We are citizens of the United States in heart. As President Obama, mentioned in his speech, â€Å"It is the right thing to do† (Obama).

African Literature Essay

Despite the ignorance of most so called â€Å"literati† to the domain of African literature, African literature in fact is one of the main currents of world literature, stretching continuously and directly back to ancient history. Achebe did not â€Å"invent† African Literature, because he himself was inundated with it as an African. He simply made more people aware of it. The Beginnings of African Literature The first African literature is circa 2300-2100, when ancient Egyptians begin using burial texts to accompany their dead. These include the first written accounts of creation – the Memphite Declaration of Deities. Not only that, but ‘papyrus’, from which we originate our word for paper, was invented by the Egyptians, and writing flourished. In contrast, Sub-Saharan Africa feature a vibrant and varied oral culture. To take into account written literary culture without considering literary culture is definitely a mistake, because they two interplay heavily with each other. African oral arts are â€Å"art’s for life’s sake† (Mukere) not European â€Å"art’s for art’s sake†, and so may be considered foreign and strange by European readers. However, they provide useful knowledge, historical knowledge, ethical wisdom, and creative stimuli in a direct fashion. Oral culture takes many forms: proverbs and riddles, epic narratives, oration and personal testimony, praise poetry and songs, chants and rituals, stories, legends and folk tales. This is present in the many proverbs told in Things Fall Apart, and the rich cultural emphasis of that book also is typically African. The earliest written Sub-Saharan Literature (1520) is heavily influenced by Islamic literature. The earliest example of this is the anonymous history of the city-state of Kilwa Kisiwani. The first African history, History of the Sudan, is written by Abd al-Rahman al-Sadi in Arabic style. Traveling performers, called griots, kept the oral tradition alive, especially the legends of the Empire of Mali. In 1728 the earliest written Swahili work,Utendi wa Tambuka borrows heavily from Muslim tradition. However, there are little to no Islamic presence in Things Fall Apart. The Period of Colonization With the period of Colonization, African oral traditions and written works came under a serious outside threat. Europeans, justifying themselves with the Christian ethics, tried to destroy the â€Å"pagan† and â€Å"primitive† culture of the Africans, to make them more pliable slaves. However, African Literature survived this concerted attack. In 1789, The Interesting Narrative of the Life of Olaudah Equiano, or Gustava Vassa was the first slave narrative to be published. Kidnapped from Nigeria, this Ibo man wrote his autobiography in Great Britain in English, and like Achebe used his narrative as a platform to attack the injustices of slavery and cultural destruction. Back in Africa, Swahili poetry threw off the dominating influence of Islam and reverted back to native Bantu forms. One exemplar of this was Utendi wa Inkishafi (Soul’s Awakening), a poem detailing the vanity of earthly life. The Europeans, by bringing journalism and government schools to Africa, helped further the development of literature. Local newspapers abounded, and often they featured sections of local African poetry and short stories. While originally these fell close to the European form, slowly they broke away and became more and more African in nature. One of these writers was Oliver Schreiner, whose novel Story of an African Farm (1883) is considered the first African classic analysis of racial and sexual issues. Other notable writers, such as Samuel Mqhayi and Thomas Mofolo begin portraying Africans as complex and human characters. Achebe was highly influenced by these writers in their human portrayal of both sides of colonization. Emerging from Paris in the 1920s and 1930s, the negritude movement established itself as one of the premiere literary movements of its time. It was a French-speaking African search for identity, which ofcourse took them back to their roots in Africa. Africa was made into a metaphorical antipode to Europe, a golden age utopia, and was often represented allegorically as a woman. In a 1967 interview, Cesaire explained: â€Å"We lived in an atmosphere of rejection, and we developed an inferiority complex. † The desire to establish an identity begins with â€Å"a concrete consciousness of what we are–†¦that we are black . . . and have a history. . . [that] there have been beautiful and important black civilizations†¦that its values were values that could still make an important contribution to the world. † Leopold Sedar Senghor, one of the prime thinkers of this movement, eventually became president of the country of Senegal, creating a tradition of African writers becoming active political figures. Achebe was doubtless familiar with the negritude movement, although he preferred to less surrealistic and more realistic writing. In 1948, African literature came to the forefront of the world stage with Alan Paton’s publishing of Cry the Beloved Country. However, this book was a somewhat paternalistic and sentimental portrayal of Africa. Another African writer, Fraz Fanon, also a psychiatrist, becomes famous in 1967 through a powerful analysis of racism from the African viewpoint – Black Skin, White Masks. Camara Laye explored the deep psychological ramification of being African in his masterpiece, The Dark Child (1953), and African satire is popularized by Mongo Beti and Ferdinand Oyono. Respected African literary critic Kofi Awoonor systematically collects and translates into English much of African oral culture and art forms, preserving native African culture. Chinua Achebe then presents this native African culture in his stunning work, Things Fall Apart. This is probably the most read work of African Literature ever written, and provides a level of deep cultural detail rarely found in European literature. Achebe’s psychological insight combined with his stark realism make his novel a classic. Post-Achebe African Literature Achebe simply opened the door for many other African literati to attain international recognition. East Africans produce important autobiographical works, such as Kenyans Josiah Kariuki’s Mau Mau Detainee (1963), and R. Mugo Gatheru’s Child of Two Worlds (1964). African women begin to let their voice be heard. Writers such as Flora Nwapa give the feminine African perspective on colonization and other African issues. Wole Soyinka writes her satire of the conflict between modern Nigeria and its traditional culture in her book The Interpreters (1965). A prolific writer, she later produces famous plays such as Death and The King’s Horseman. Later, in 1986, she is awarded the Nobel Prize in Literature. African Literature gains more and more momentum, and Professor James Ngugi even calls for the abolition of the English Department in the University of Nairobi, to be replaced by a Department of African Literature and Languages. African writers J. M. Coetzee, in his Life and Times of Michael K. written in both Afrikaans and English for his South African audience, confronts in literature the oppressive regime of apartheid. Chinua Achebe helps reunite African Literature as a whole by publishing in 1985 African Short Stories, a collection of African short stories from all over the continent. Another African writer, Naguib Mahfouz, wins the Nobel Prize in literature in 1988. In 1990 African poetry experiences a vital comeback through the work I is a Long-Memoried Woman by Frances Anne Soloman. African Literature is only gaining momentum as time marches onwards.

Application Of Ethical Theory To A Case Study Philosophy Essay

Application Of Ethical Theory To A Case Study Philosophy Essay John is a loyal employee and has been working at the same firm for many years, since the current manager was a child but a year ago John’s son and wife died in an accident, which led to John being depress. He turn up for work late, sometimes drunk and often absent. He has been repeatedly warned but his behaviour hasn’t change. The manager decides to keep him on the job; did he do the right thing? It can be acknowledge that business ethics is the process or the study of standard and principles that guide the expected behaviour in the business world. Although businesses must make a profit to ensure survival, efforts must be made in order to balance the aspiration for profit against the desires and needs of society. (Ferell 2002). Ethical decision-making is the process by which one makes choices about ethical issues, based on a set of standards that separate right from wrong. It reflects an understanding of the principles inherent in ethics, and the various philosophical approaches to ethical decision-making. Ethical decision-making also requires a systematic framework for tackling difficult and often controversial moral questions, as mention in the case study on whether Michael has done the right thing by keeping John on the job. With the business world changing all the time, a large variety of stakeholders may have an interest with an establishment, such as customers, shareholders, the media, government, non- government, employees and investors. Undoubtedly, they have a shifting level of authority on the growth and operation of the business. The case study illustrate 4 key stakeholder; Michael the manager, employees, family members and customers. It is vital that every stakeholder is taken into account before a decision is made. As mention by Freeman (1984) a stakeholder of an organisation is people who can influence or is impinge on by the achievement of the business objectives’. For instance to sack John, will it help his family? Will it help other employees? Will it benefit the business? All these questions must be taken in account before sacking John. A factor that determines a decision is based on how pertinent or important the case is, or the intensity of the issue.   The importance of issues varies from time to time, and is influenced by one’s values and beliefs. Individuals and their values is one of the greatest challenges faced as it relates to organizational ethics.   Individual factors are important in evaluating and resolving ethical issues.   Conflicts between co-workers usually arise in the workplace and decisions that are made are based on their beliefs and moral philosophies.  Ã‚   Ethical issues importance reflects an individual’s feelings, thereby activating the ethical decision-making process.   The management can influence an ethical decision through rewards or punishments.   Employees should train workers on how to handle ethical issues which is a step in developing the employees’ ability to make decisions which will also enhance organizational ethics. Without a doubt, the decision to dismiss John will have a major impact on him. This is due to the fact that he is unskilled. Getting back to employment will be difficult as all businesses will look for someone who has skilled. In addition it will be hard to get back into employment due to the fact that businesses may ask him why he left his previous job and to say â€Å"I got the sack† will not please to the employee.

The Taxation of Social Security Essay Example | Topics and Well Written Essays - 1250 words

The Taxation of Social Security - Essay Example The taxation of the security funds will also vary in a household in some countries, particularly in the US. When couples are having living differently or in the same household, the computation of the taxable security fund is differently calculated (Harding and Gupta, 2007). As this remains, the law also prohibits any taxation that would be advanced to security funds if the persons involved were not having any other supplementary source of income; in such cases, the security funds remain untaxed. From the above information on the taxation of the security, it can be construed that such taxation is highly varied and dependable on many factors that is not only based on the security funds. In this regard, there are several advantages and disadvantages of the taxation on the security funds and this is discussed below. The bulwark of the country’s income is based on the extent of taxation in the country since through taxation most of the economic development can be realized in a coun try. It is thus important that the tax base should be widened as possible as long as it is just and justifiable. The question one should ask on the security funds is their source, security funds in most cases are given to the old, disabled, and the survivors. Thus, money does earn interest and it is paid monthly to the individuals qualified. The fact that these moneys do earn interest is an indication that they qualify for taxation. This will accrue sufficient income for the government to undertake to the various financial needs that a country faces particularly if the population that is involved in the tax bracket forms a significant number of the total population (Harding and Gupta, 2007). Taxation of the security fund will also allow for the horizontal spread of taxation to all categories of people thus not allowing taxation to be skewed to other groups of the people especially the businesspersons thus making investment a difficult area to venture into. The Spread of taxation in the population is of great importance to reduce the burden of taxation to a specific group of population; therefore, the advantage here is that the tax base would be broad enough to cushion some of the rest from excessive taxation (Reagan, 2009). The fact that only those who have additional income from other sources are liable for taxation based on the security fund is a realistic move that only allow for excess income from other sources that adds on to the security funds to be taxed, this makes it even more realistic that not the absolute security fund is taxable. In a situation where the population of a country has a significant number of the people involved in reception of the security fund and at the same time receiving income from other sources, the computation of the taxable income is important in the generation of income for the realization of development of other economic sectors in the country. For instance, the infrastructural development and other recurrent expenditure ca n be met if the tax base is broadened to that extent. Again, if the taxable population is widened, a country can realize their tax projection in order to partake on issues that require funding by the government. In some situations, that requires budgetary allocations from other countries or borrowing, this strategy can

Religion and Society Essay Example | Topics and Well Written Essays - 1250 words

Religion and Society - Essay Example In the long list of the existing faiths, the Abrahamic religions enjoy unique and distinctive place in their nature and scope. The number and proportion of these faiths dominate in the world, as over half of the total world population consists of the followers of these three faiths. There are almost 13.3 million Jews (0.23% of the world population), most of which live in the USA, UK, Canada, South Africa and Israel. (LeElef, 2011) Similarly, there are 2.1 billion Christians, while 1.34 billion Muslims, i.e. approximately 33.1% and 21% of the world population respectively. (Quoted in adherents.com) Judaism, Christianity and Islam are viewed to be the Abrahamic religions due to the very reality that they follow almost one and the same mythology and religious belief systems. All these three religions have developed faith in monotheism, and unconditionally believe that Almighty God is regulating all the affairs of the world. They also share the concepts of angels, satanic forces, heaven, hell, the Resurrection Day, reincarnation and concept of rewards and punishments in their fold. Moreover, their Holy Scriptures i.e. the Holy Torah, Bible and the Holy Qur’an also share Adam’s creation, dwelling and expulsion from the Eden Garden; they also appear to be in consensus that Satan seduced the first parents of humanity, and led them to taste the fruit of the Forbidden Tree. Since then Satan and his accomplices rebel angels have been at war with the descendants of Adam and Eve from the time of their birth and blessings bestowed upon them by the Lord. Their Holy Scriptures also present almost the same description of the Noah’s Great Deluge, Abraham’s holy life, and the tales of the holy prophets including Jacob, Job, Joseph, Moses, David and the latter holy personalities. Somehow, they also observe imperative differences with one another in their fold; as the Jews do not consider Jesus and Muhammad as the prophets of God, and the Jews and Chris tians refuse to accept and admit the Holy Prophet Muhammad (peace be upon both of him) as the holy messenger sent by the same God, Who had appointed the earlier prophets for the guidance of humanity at large. The Jews did not view Jesus as the son of the Holy Virgin Mary, and blasphemously declare him as the son of some Joseph, to whom they maintain the belief that Mary was married. Consequently, the followers of all the three Abrahamic faiths have been at daggers drawn for centuries, and even seek the support of infidels and pagans in order to crush one another at any cost. The intensity of hatred among these religions has cost thousands of precious lives, and still rivalry between them seeks no ending altogether. By minutely studying and making comparison among the Leviticus 19 from the Old Testament, the Sermon on the Mount by Jesus Christ and the Last Sermon by the Holy Prophet Muhammad (peace be upon him), it becomes evident that their teachings appear to be the source of one a nd the same light, and also focus upon the same beliefs including worship of One God, obeying the parents, practicing nobility, chastity and graciousness to all humans without discrimination, paying charity, avoiding harm to others and looking after the fellow beings etc. However, instead of complying with the commands of their Scriptures, the followers of

Cereal Development Proposal Essay Example | Topics and Well Written Essays - 500 words

Cereal Development Proposal - Essay Example It is imperative to raise number of Cheerios cereals from 11 to 20 at least. On contrast to that Kellogg’s cereal category contains 27 varieties, while Malt-O-Meal has 19 types of cold cereals and 4 types of hot ones. Therefore, Cheerios should provide broader choice for the consumers, proposing absolutely new and delicate tastes. Key findings Previous analysis has shown that Cheerios lags behind its competitors because of its not very diverse range of products. Kellogg’s attracts consumers with big variety of brands, proposing such uncommon flavors and additives as maple syrup, almond, pecan and marshmallow. Meanwhile Malt-O-Meal suggests two categories of cereals: hot and cold ones, that manages to distinguish it from other companies significantly. Taking into account mentioned competitive advantages, it is essential for Cheerios to develop new products with unfamiliar for consumers flavors and implement carefully developed marketing plan, aiming at appropriate design of the new product types and effective promotion campaign. Moreover, in the issue of analysis it has been revealed that currently Kellogg’s and Malt-O-Meal propagandize idea of healthy meal without any preservatives except natural ones.

Monopoly Assignment Example | Topics and Well Written Essays - 500 words

Monopoly - Assignment Example Industries consume approximately 20%. Other than the effects of global warming, there is an emerging trend of water privatization by corporations. The private sector is providing water for profit basis. As a result, there has been a lot of destruction of water reservoirs in the ecosystem (Kalpakian 174). The global water crisis has resulted in tension in countries having a shared water system. Several countries striving for economic growth compete in claiming water sources leading to rivalry. In south Asia, the Ganges and Indus River are causing tension between India, Pakistan and Bangladesh (Kalpakian 176). Both Pakistan and India are constructing hydroelectric plant along Kishanganga River. Pakistan is weary that the Indian dams will inhibit adequate water flow to their site. This dispute between Pakistan and India has led to Pakistanis militant killing over 100 Indians. Water is important to both these nations. For Pakistan, the populous country relies on irrigation while India has many hydroelectric projects that are involved in harnessing electricity for industrial use. Moreover, in central Asia, there are also water disputes between Afghanistan, Kazakhstan and Uzbekistan who are fighting for control of the Syr Daria and Amu Daria Rivers. The Nile basin is also on dispute. The other Nile countries want a share of the Nile, which is currently in the control of Sudan and Egypt (Kalpakian 176). The tension arising in several countries because of competition of water poses a challenge. UNESCO advocates for non-confrontation resolution of conflicts. In addition, it advocates for the communal philosophy (Lee 231). This dispute resolution approach encourages the stakeholders of a common water source to come together in managing and development of that source. Mechanisms of conflict resolution regarding the water source are vital too. UNESCO dispute resolution in water conflict advocates for

Basic Social Sciences Research Methods Essay Example | Topics and Well Written Essays - 1500 words

Basic Social Sciences Research Methods - Essay Example Usually, your research depends upon what information you need to collect in order to make further decisions or to validate a previously taken decision. Obviously, in conducting research there are shortfalls too. The depth and breadth of the information are important variables. The more you get into the breadth of the information, the lesser you are able to penetrate into the depth. This might not happen if you have numerous resources to carry out the research. For those who are starting on research and are relatively new on these horizons, they can use a combination of research methods to help themselves in getting the right mix of breadth and depth of information that they require. There are five basic types of research methods used in the contemporary world today. They are primarily qualitative, descriptive, co-relational, casual-competitive and experimental research. Qualitative research is sometimes called ‘ethnographic’ research. It involves the collection of data a nd information in a natural setting so that valuable insight is gained on the variables of interest and how these variables affect the outcome. This research studies numerous variables over a vast period of time. Time and resources are spent to understand how and why things are the way they are, how and why they became the way they are, and what is the underlying meaning of all of them. The basic advantage is that qualitative researchers don’t want to control or lead anything. Instead, they focus on understanding the impact of the variables on the outcomes in the natural environment.

Audit Project Essay Example | Topics and Well Written Essays - 1250 words

Audit Project - Essay Example 3. New computerized manufacturing equipment that has a stamp â€Å"product of Welburn manufacturing, Detroit Michigan†. Under this condition, the fraud risk is significant since there is miscommunication. 4. Pinnacle employees constructed a building because of employee idle and to save time. The controller said there was coordination with the construction company responsible for the addition. The fraud risk under this case is very significant since there might be a coalition between the construction company and the controller. 5. Auto-electro accounts for nearly 15% of the companys account receivable balance and the customer has not made payments for several months. The fraud risk under this case can be very significant because it can lead to lose a lot of money. 6. The directors raised a significant amount of debt to finance the construction of new manufacturing plant for solar-electro division and modification to the property on which the plant will be built. The fraud risk under this circumstance is insignificant since there is approval by directors. 7. Pinnacle president while wearing a golf shirt with the words ‘‘Todd-Machine† and repairmen who repair company own by vice president of Pinnacle. The fraud risk is very significant because it seems the vice president has an interest in two competing companies. 8. Significant turnover in the internal audit department. There was a conclusion that the turnover is only present at the higher level positions. The fraud risk under this case is significant because high turnover is a bad sign 9. While review debt agreements, It several restrictive covenants was identified ,two requirements are to keep the current ratio above 2.0 and debt below 1.0 at all times. This is normal business adjustment, and the fraud risk is insignificant 10. CPA notification that Brian Sioux will be visiting pinnacle facilities to investigate an ongoing dispute between the internal revenue

The Unvanquished Essay Example for Free

The Unvanquished Essay Two of the women from this novel deserve utmost respect. Granny and Drusilla took matters into their own hands, and are an inspiration to many women who read this novel. Strong women like them were unusual during this time period. Granny and Drusilla are in no way â€Å"picture-perfect southern belles†, yet they took what they had at the time and the experience that was given to them and represented true southern women. Granny was a strong woman of this period; she understood how things worked, and was smart enough to know how to manipulate things to her advantage. â€Å"’Bayard Sartoris, what did you say’? We killed him Granny! ’ †¦Then she said, ‘Quick! Here! ’†¦ and then Ringo and I were squatted with our knees under our chins, on either side of her against her knees†¦her skirts spread over us like a tent†¦Ã¢â‚¬â„¢You are mistaken,’ she said, ‘There are no children here. ’†) [Faulkner 30-31] This is a shorten version of the quote. The scenario is when Bayard and Ringo shoot at the Yankee soldier on a horse. They hit the horse instead of the man, though they are unaware of this fact. They run home shrieking at Granny to help them, so she has them hide underneath her skirt. The soldier comes in; then the Colonel comes in. The whole situation puts Granny in a bad position, because she’s a good, southern, God fearing woman, and the only way out of this predicament is to lie to the Yankee Colonel who comes in after Bayard and Ringo. Both Granny and the Colonel know there Bayard and Ringo are, but a gentleman doesn’t ask a lady to get up like that without good cause. Granny knew she could play this to her advantage. Granny sits there completely poker-faced and flat out tells him there are no children. The coronel simply jokes about the children and leaves. This is just one example of how Granny took a problem into her own hands and took care of it, with no man needed. She didn’t know who was going to be coming through those doors, it could have been dangerous; however, she handled the situation with grace and elegance, never skipping a beat. Granny showed great responsibility and courage when she had the idea to use the money and slaves to get mules from the Yankees. She turned the original mix-up into a smuggling business: she showed true genius in a time of real need. â€Å"’Ten chests tied with hemp rope,’†¦Ã¢â‚¬â„¢a hundred and ten mules’†¦Ã¢â‚¬â„¢Get what we got. Hurry’. He turned to Granny. ‘The general said to give you another hundred with his compliments’† [Faulkner 88-89] Again, another abbreviated lengthy quote. What’s happening here is Granny never got her exact box of silver back, but she was reimbursed for the silver. The Yankee in command gave her a slip with an order for a large amount of mules. When Granny and Ringo go to get them, the soldier they speak to doesn’t understand, and gets the entire transaction mixed up. Granny turned this unexpected occurrence into a blessing and opportunity to turn a profit and give the mules to the townspeople. Most of what originally occurred was a miscommunication; however, Granny and Ringo simultaneously recognized what was happening and took advantage of it. â€Å"The man counted the mules; we didn’t hardly move†¦Ã¢â‚¬ Forty-seven will do,† said Ringo†¦ and then all of a sudden she took her hand away from her chest; it had the paper in it; she held it out to the lieutenant without saying a word. † [Faulkner 91-93] Granny had the courage to risk getting caught, and continued to play the same con numerous times after, forging the note each time. She was a woman; an older woman at that, but she desperately wanted to somehow make a contribution to the war effort and also help out the community as best she could. The war devastated the south, and changed many things. If she could somehow right some of the wrongs that had been done to the people, while at the same time hindering the Yankees, it could be a step toward putting things back the way they were. Because Granny had been around as long as she had, she was a huge believer in tradition. She was stubbornly trying to preserve a community and take care of them, much like a mother takes care of her family. Many people enjoy discussing Drusilla, due to her unusual behavior and intrigue of the character. Drusilla wasn’t the average run-of-the-mill housewife; she had hopes and aspirations; goals and a set agenda. She didn’t wait around for a man to help her; if she wanted something done, she did it herself. â€Å"’This horse? ’ Cousin Denny said. ‘Ain’t no damn Yankee going to fool with Dru’s horse no more. ’ He didn’t holler now, but pretty soon he began again: ‘When they come to burn the house, Dru grabbed the pistol and rum out here-she had on her Sunday dress-and them right behind her. She run in here and she jumped on Bobolink bareback, without even waiting for the bridle, and one of them right there in the doorway hollering, ‘Stop’, and Dru said, ‘get away, or I’ll ride you down too’ †¦and Dru leaned down into Bobolinks ear and said, ‘Kill him, Bob’ [Faulkner 74] Drusilla didn’t stop to think of her own safety, or to wait for a man to step forward and assist; she acted out of courage and loyalty and attacked the men head on, knowing they were men and most likely stronger and better fighters. Drusilla portrays a strong, independent woman, with feministic qualities. Drusilla is a symbol of what is to come; she symbolizes strong women fighting for themselves, equality, and recognition. â€Å"She had on pants like a man† [Faulkner 73] â€Å"Her hair was cut short; it looked like father’s would†¦ She was sunburned and her hands were hard and scratched like a man’s that works would†. [Faulkner 75] It is apparent in other parts of the book that Drusilla didn’t always dress in a masculine fashion; when she was engaged to Gavin Breckbridge, she wore dresses and would have most likely lived out a stereotypical â€Å"southern bell† life, unworthy of remembrance. By this point in the book; however, we find Drusilla to be dressing like a man and attempting to take on more responsibilities and be more useful to the war effort. She commissioned herself to engage in manual labor, causing one sign of being a southern belle (soft smooth hands) to fade. Working hard was also a part of her own unique chivalric code of honor she took on, further distancing herself from her old life. High society women could afford to be shaded from the sun at all times; thus never resulting in sunburn. Poor whites were generally associated with having tan skin, while rich white women had fair porcelain skin-also a showing the segregation between poor people and wealthy people, as well as slaves. In the case of Drusilla being sunburned, it’s another segregating aspect allowing her to create a more equal atmosphere at which to fit into. Her unintentional idea was to appear less feminine; also creating a physical freeness at which she can move around and work more easily. Indirectly she also wanted to draw less attention to herself. She got the opposite effect: her change in appearance caused her to stand out as a new kind of person: a strong woman, purposefully surviving without a man. In this exquisite novel, so many different interpretations can be read from its intricately woven plot. These two women, Granny and Drusilla, went through quite a few trials and tribulations to become the much-respected women they were in the end. (Word count: 1,393)

Goods and Services Tax Analysis

Goods and Services Tax Analysis INTRODUCTION 1.1Research Background In recent months there are a lot of issues about many retailers especially the traditional retailer want to quit from their business. Their main reason is the launch of the Goods and Services Tax (GST). They are not really aware about GST that be announced in the Malaysia Budget 2014. The aware that we mean here are understanding of the GST. Most of the retailer alert that there will be GST launched in 1 April 2015. The involve supplies chain people like manufacture, wholesaler, and retailer were giving a lead time of 14 months to get ready. There are a lot of GST seminars are held in the 14 month. But it not really effective due to the level of education, from mouth to mouth it causes the information incomplete or become wrong information. GST was first announced in the 2005 Budget for implementation in 2007. However, in February 2006 the Malaysian Government announced that GST would be deferred as more time was needed to get feedback from the public. GST was tabled for first reading in 2009 for proposed implementation in 2011. The bill was supposed to be presented for second reading in 2010 but was withdrawn. However too many retailer did not aware of GST because they did not know how to use the system. The retailer get an order to register GST from Custom Malaysia but they not know the procedure to proceed the GST. The guide from the website did not help the retailer who does not know to use the technology. The retailer also cannot decide the value of income per year exceed RM500, 000 required to register or not because tax will be pay from the consumer. GST is a multi-stage consumption tax on goods and services whereby each point of supply in a production chain is potentially taxable up to the retail stage of distribution. At the same time suppliers are entitled to refunds of GST incurred on business inputs. The basic fundamental of GST Malaysia is its self-policing features which allow the retailer to claim their Input tax credit by way of automatic deduction in their accounting system. Still the VAT arrangement at the Centre and the State had lacks. The CENVAT does not consist of several central taxes such as extra charge, additional excise duty, etc. It also does not capture the value-additions in the distributive occupation below the manufacturing level. The State level VAT does not include some taxes such as luxury tax, entertainment tax, etc. Goods and Services Tax (GST) to replace the existing multiple tax structures of Centre and State taxes is not only desirable but imperative in the emerging economic environment. Increasingly, services are used or consumed in production and distribution of goods and vice versa. This involves taxation of goods and services in an integrated manner as the blurring of line of demarcation between goods and services has made separate taxation of goods and services untenable. Malaysia imposed the GST on April 1 and it is mandatory for businesses that have a turnover of more than RM500, 000 to register with the government. The government expects to collect RM23.2 billion a year from GST. Malaysia has the lowest GST rate in Southeast Asia at 6 per cent while the Philippines has the highest at 12 per cent. 1.2Problem Statement Implementation of GST in a country can be broadly considered from three major perspectives: 1. Government on the setting of GST policies and rulings as well as studies on associated impact on economy, political and other tax systems 2. Customs and Excise on the setting of specific guidelines for different type of businesses, setting of an appropriate Information Systems solutions to handle GST claims and reporting and setting of the appropriate documentations and forms. 3. Businesses on what businesses need to do to make sure that their business is GST compliant. This research paper focuses on GST implementation from business perspective, with particular reference to retailers, with specific aim to examine their awareness as to what need to be done in order to be GST compliant. Awareness contributes not only towards readiness but also potential support for the new tax system. Businesses are unlikely to accept or support a change in the tax system without being made aware of the implications it has on their businesses. According to Bhupinder Singh, the executive director of Ernst Young (Utusan Malaysia, 2005), low awareness of GST implementation especially among the retailers could create mess when it is first introduced. After the implement the Malaysian hard to accept new system of tax been introduced. Under GST regime, businesses bear no additional tax as long as they are registered for GST. Any tax paid on purchases may be claimed back against tax collected on sales. However, the process of collecting and recording tax, documenting it, offsetting it and keeping all records in order to comply with GST requirements for GST registered businesses could be a tedious and expensive process for small and medium sized businesses. GST implementation in April 2015 will not only give the direct effect on the cash flow of the retailer and businesses, it also needs every company to change their practice in the accounting system and business processes. Businesses must be prepared to have good accounting records and trained personnel and proper software to ensure success. From estimates there are at least 500,000 retailers in Malaysia that contribute significantly to Malaysian economy (MYOB, 2005). At present, not much is known about the impact GST will have on this sector. We feel that it is important that level of awareness is ascertained to gauge the impact GST may have on the retailers as the implementation time comes closer. 1.3Research Objectives This study will be focused on the factors that influencing the level of awareness of GST’s implementation impact among retailers: i.To study the relationship between knowledge and the level of awareness of GST among retailers. ii.To study the relationship between resources and the level of awareness of GST among retailers. iii.To study the relationship between attitudes and the level of awareness of GST among retailers. iv.To study the relationship between channels and the level of awareness of GST among retailers. 1.4Research Questions The research question will be developed for this study are: i.Is there a relationship between knowledge and the level of awareness of GST among retailers? ii.Is there a relationship between resources and the level of awareness of GST among retailers? iii.Is there a relationship between attitudes and the level of awareness of GST among retailers? iv.Is there a relationship between channels and the level of awareness of GST among retailers? 1.5Research Hypothesis Four hypotheses have been developed for this study based on dependent and independent variables as given below: Hypothesis 1 Ho:There is no significant relationship between knowledge and the level of awareness of GST among retailers. H1:There is a significant relationship between knowledge and the level of awareness of GST among retailers. Hypothesis 2 Ho:There is no significant relationship between resources and the level of awareness of GST among retailers. H1:There is a significant relationship between resources and the level of awareness of GST among retailers. Hypothesis 3 Ho:There is no significant relationship between attitudes and the level of awareness of GST among retailers. H1:There is a significant relationship between attitudes and the level of awareness of GST among retailers. Hypothesis 4 Ho:There is no significant relationship between channels and the level of awareness of GST among retailers. H1:There is a significant relationship between channels and the level of awareness of GST among retailers. 1.6Significance of the Study Since the study is about Good and Services Tax (GST) that will implement in April 2015. The retailers have heard about Good and Services Tax (GST) but the retailers not know, â€Å"How’s the procedure?† â€Å"What functions it is?† â€Å"These kinds of questions always faced by people especially who lived at rural area. Therefore, with this research it can help the retailer know what the advantages and disadvantage for Good and Services Tax. This research also can provide the clear view and direction to them when they want to doing in future to attract their customers. It also determine the effective of the government to implement GST in case to improve the economic and development of country. The significant of the study focus on many category which are for the researchers and the retailer: Researchers For doing this research, the researchers can get more sustain in the term of knowledge and skills. This study also helps the future researcher use as a guideline or reference to get information by understanding and duplicating the research to further study in identifying other critical factors. The Retailers Retailers who ran the business entity around Kota Bharu had gained the most benefits from this study. Based on the result of this study, the retailers were able to understand in details about effectiveness of Good and Services Tax and also how the retailer aware about this issues. Besides that the retailers able to make accurate decision about which type of product that will bear a tax and exclude tax. At the end of this research, the retailers can optimize their sales with the guide been provided by the government. The government also provide a course for the retailer to understand the basic of calculation taxed been charged. 2.0GST Implementation in Other Country Goods and Services Tax (GST) is a consumption tax established on the value-added concept. GST, also recognized as the value added tax (VAT) in several countries, is a multi-stage consumption tax on goods and services (http://gst.customs.gov.my, 2013). GST is imposed on goods and services at every manufacture and supply stages in the supply chain as well as importation of goods and services (http://www.treasury.gov.my, 2013). In Malaysia, GST will replace the present consumption tax comprising the sales tax and the service tax (SST). Implementation wise, GST shall be prosecuted and charged on the taxable supply of goods and services made in the course or furtherance of business in Malaysia by a taxable person and it is also can be charged based on the importation of goods and services (http://gst.customs.gov.my, 2013). GST is proven to be a better tax system and could spur economic growth as well as increase competitiveness in global market (http://www.treasury.gov.my, 2013). The proposed GST structure in India is similar to that of Canada. Some of the problems that they faced during implementation of GST are discussed here. GST is the form of indirect tax because the tax collection from the government is not directly obtained from the taxpayers. The consumers pay the taxes for the government through the sellers.Besides, experience of Australia has also been covered. Malaysian taxation system is generally divided into two direct taxes and indirect taxes. Four components i.e. customs duties, excise duty, sales tax and service tax are consists by Indirect taxes are administered by the Royal Malaysian Custom Department (RMCD). Direct taxes such as income tax, petroleum income tax, real property gains tax, and stamp duty. Taxation is a vital economic tool because it can be employed to regulate the economy, to revitalize economic growth through the granting of fiscal incentives as a principal aim of implementing tax policies and to provide funds for developmen t projects (JeyapalanKasipillai, 2005). Each of the countries has economic purposes due to the implementation of GST. For example, in New Zealand the usage of GST is unlikely being a useful stabilization tool for monetary policy (Iris Claus, B. S., 2008). The empirical study shows that using GST as a monetary policy tool in New Zealand case has shown that it leads to a larger adjustment in the policy instruments and fluctuations in the real economy and inflation. 2.1Resources 2.1.1Cost Start-up Start-up Compliance Costs Estimates the issue of how much businesses spent in preparing for a GST is problematical as various studies have made varying cost estimates. In estimating start-up compliance costs, uniformity in calculations is important to attain comparative reliability. According Pope (2000) the reliability of GST start-up cost estimates presented by different groups may be questionable because of their treatment of the joint cost problem and also a failure to differentiate between start-up and recurrent costs. Unfortunately, there are no reliable studies internationally on GST start-up compliance costs, although the literature has long recognized start-up costs and learning curve costs from a theoretical viewpoint (for a useful review see Pope 2000c). However, the methodology for estimating taxation recurrent compliance costs affords some useful insights; see, for example, Sandford et al (1989) Pope (2000a) Tran-Nam et al (2000). This literature confirms that overhead costs, such as office accommodation, lighting, heating, computer equipment, are difficult to allocate where they are jointly used in normal business activities and tax compliance work. This principle extends to GST compliance costs where a computer and its associated software is used, say, half for GST compliance work and half for management purposes. If the purchase or upgrade was made because of the GST, it could be argued that this purchase would not otherwise have been made, particularly in the case of small business. Related to the joint cost issue is the depreciation of computer hardware and software used for GST compliance. Strictly speaking, in principle, the compliance costs of a new computer system to operate a new tax should be spread over a period rather than be considered a cost solely at the time incurred (Sandford et al 1989). Unfortunately, this principle is difficult to adopt in practice. 2.2Attitudes First research from Shiva Raman S (June 2010) with title Migration to GST: Preparedness and level of Knowledge, Understanding, Application and Skills of Human Resources in the Government and the Industry which questionnaires were used to collect data from middle level tax officials, tax department staff, trade and industry, professionals and general public. Opinionnaires are used to amount the attitude and the acceptance of the respondents. It generally employs the skills by which the degree of the agreement to a matter can be traced. In this article, the attitude was found that given negative attitude of staff towards training. Attitude is a major concern cited by all most all the officials. Supporting the employees to achieve the objectives of GST is one of the most challenging tasks during the transition. Officials are more concerned about the attitude of grass root level staffs that are unknowing and unwilling towards training programs. Implementing Goods and Services Tax in Malaysia is the research from Lim Kim-Hwa (2013). It is impossible to make GST a liberal tax as long as we want to raise the same amount of revenue. GST is a returning tax. The implementation of an ill-thought out welfare system is likely to lead to inflation, abuse, wastage and possibly accentuate a dependency culture. Although cash handouts can be a quick fix and might be a politically perception move, this might not be conducive in driving economic growth led by innovation, knowledge and entrepreneurship. Although these measures are aimed at changing the profit-centred attitude and corrupt practices of the businesses, sustained implementation of these in an era of high inflation will result in the withdrawal of labor and capital from the production of these goods. This is because unprofitable businesses are unsustainable in the long run, and capital and labor might be rearranged to the production of other profitable goods which are not subjec t to price controls. Third research from Adesina Olugoke Oladipupo and Famous Prince Izedonmi (2013) with title Public Perception and Attitude towards Value Added Tax (VAT) in Nigeria. The analysis of results showed that most of the respondents have poor knowledge of VAT law in Nigeria, regardless of their level of literacy, and that there was no significant difference in the amount of knowledge of VAT law among the three groups of respondents used for the study. Obtainable of the total of 2700 taxpayers engaged in the study only 1467 taxpayers responded. Public attitude towards tax matters has often been negative. Taxation was to a large level considered as an instrument of domination manipulated by the ruling class over the subjects. 2.3Knowledge The knowledge base will involve, at its core, a repository of GST issues identified by agencies and the suggested resolution applicable to those issues. †¢ Reduction in the need for agencies to re-learn lessons already addressed by other agencies, providing efficiencies in compliance activities; †¢ A build-up of GST knowledge within the government sector to assist with compliance as well as ongoing management of the GST; †¢ increase the likelihood that GST compliance issues are addressed with consistency across agencies; The knowledge as a source of jobs and income, they have gained an important position in the economic development agenda. Hereby, clusterization policies have been conceived as a framework to induce the growth and to optimize resources used to support them. Creating clusters could help to overcome RD, production, and marketing obstacles, and allow them to compete with large companies in distant foreign markets. It increase the likelihood that agencies will consider the significant issues facing their business. Otherwise knowledge may suffer in business decisions and as whole the economy of the country in turn. The direct taxes are influencing income earners but indirect taxes are influencing every common citizen of the country and have great social impact. Cost accountants as experts in the Indirect taxes can take lead and disseminate the knowledge of taxation across the country. Understanding the forthcoming GST tax regime and Direct Tax Code; Cost accountants have very vital role to play which will facilitate the better tax administration. 3.1 Introduction This chapter will address the overall procedures and how the survey will be conducted. This chapter consists of research design, research framework, research hypothesis, research methods, subject and sample, research instrument, data analysis, and conclusion for this chapter. 3.2 Research Framework The figure 3.1 shows the level of knowledge of GST among retailer research framework in this study. The framework summarized the relationship between independent variables and dependent variable. There are four independent variables which is knowledge, attitudes, resources, and channel has been used. The dependent variable is the awareness of GST among retailer in Kota Bharu Kelantan. 3.3Research Design

Theprince By Machiavelli Chap :: essays research papers

The Prince Chapter Analysis The Prince, by Machiavelli, was written for the Italian deMedici family and intended to be used as a guidebook for retaining political power. In the chapter entitled "That We Must Avoid Being Despised and Hated," Machiavelli describes the traits that a leader should avoid. He also describes the traits a leader must have in order to have the respect and loyalty of his subjects. Machiavelli writes, "He is rendered despicable by being thought changeable, frivolous, effeminate, timid, and irresolute." Machiavelli believes the leader should never vacillate. The leader's words would become meaningless for he cannot gain anything by constantly changing his goals and his decisions. An example of this would be a manager wishes to complete a task and he orders his workers to begin this task. The manager later decides to change this task abandoning his first task, and he instructs his workers to begin the new task. The manager instructs his workers to return to the first task. The workers begin to become frustrated, and the manager has yet to accomplish a task. Thus, a leader must not vacillate in order to accomplish any goal. A leader must always accomplish the goals he sets out to accomplish, for if he chooses to attain a goal which he has no hope of gaining, then he is a frivolous ruler, and according to Machiavelli, deserves to become despised. A t imid ruler would be too weak and too scared to rule his people, and he would never get a task done. An effeminate ruler is thought to have feminine qualities. In those times, someone who was feminine could not be taken seriously. A leader must always resolve a problem for all problems allowed to "get out of hand" tend to become large problems, and this will show the leader's inability to resolve things. An example of this would be a king becomes aware that his crops were not as productive one year. The king decides nothing on it. Later that winter, his people begin to starve, but the king has done nothing to help. The starving people begin to revolt against this irresolute king. Therefore, a king must not be irresolute. Machiavelli describes these traits so the traits may be avoided by the leader. The leader would become despised and not respected by his citizens and fellow rulers if he is thought to be changeable, frivolous, effeminate, timid, and irresolute.

Essay --

Tara J. Yosso’s book Critical Race Counterstories along the Chicana/ Chicano Educational Pipeline uses a unique set of critical race counterstories focused on teachers and students in the Chicana / Chicano community. It reveals a great deficiency in appropriate U.S. education and investment but demonstrates the richness of the culture of minorities and interest in innovative approaches to education. This innovative work, in comparison to works published by many leading researchers, uses critical race theory to give stories along the educational pipeline from primary school to university. It is an absorptive work giving voices to the largest minority in the United States, presenting the latest demographic research on the status of Chicana / Chicano students’ education at the time of its publication in 2006. Within the first chapter, we are presented with the foundation for this research and the sad reality of Chicana/ Chicano education within the United States. In the U.S. the group with the lowest educational progress is the fastest growing racial / ethnic minority population – in o...

student :: essays research papers

Organizations have long sought to provide employees with consolidated desktop access to the various applications, business processes, and sources (both technology and human) required to perform knowledge-based work. But as recently as five years ago, the desktop environment was still woefully inadequate to this task. The ability to access aggregated enterprise information on-demand required a more reflective, process-centric model of desktop computing-that is, if someone were to look over your shoulder as you work, would their view of your desktop reflect the nature of the work (i.e., the business processes) in which you're engaged? The classic desktop computing interface did not allow this kind of on-demand access-much of the integration between information, enterprise apps, and business process still occurred in the "gray matter" between the ears of knowledge workers. The enterprise information portal (EIP) addresses this need.. At their core functional level, EIPs are all about access-a single point of personalized, on-line access to business information and knowledge sources, as well as, increasingly, real-time access to core applications and processes. Key enabling technologies here include advances in security (including sophisticated directory/authentication services), the proliferation of "portlets" or "gadgets" (API-like chunks of code for plugging enterprise apps into the portal), as well as the maturation and widespread adoption of XML (for "active" or "intelligent" content). As the technology behind portals evolves, so do the ways in which enterprises are using enterprise portals to achieve their business goals. Originally adopted by small departments and subsets of employees, the portal concept has expanded to encompass virtually all employees as well as the extended organization's partners and su ppliers. Enterprise portals are reaching all the way out to individual customers, providing them with a personalized view of the organization or enterprise.

Modern Living Has Made People Weak, Unhealthy and Disease Prone Essay

Modern living means adopting the western culture, smoking, drinking, eating pizzas and burgers, etc . Working at night times in a BPO or a Call Centre is now a days modern living†¦. people doing night duties don’t get proper sleep and hence leading to sleep disorders . the busy life of people has made them jump to a easier way of living †¦ i. e. , eating the junk or packed food which is full of preservatives . We can see teens and adults smoking in shops, in parties, on roads†¦. It is because of maybe stress or even peer pressure†¦ But smoking reduces 13. 9% of the life†¦.. Isn’t this unhealthy? But modern living makes us obese and also mentally sick as scientifically it is proved that brain automatically relaxes†¦ So the people working in the companies become mentally ill and sick. People have hardly no time for proper exercise and proper food intake. Now a days a walk in the garden has come to a run on the treadmill†¦ You want to go bicycling you go to the gym and that’s the way it goes †¦ exercise is not only for burning fats and carbohydrates but for getting in touch with the fresh morning air which keeps you active the whole day, All the people are trying to turn their simple life into sophisticated living. But people don’t realize that modern living is directly affecting their health. May I ask: Do we have enough time to go for a walk in nature to breathe in clean and fresh air? No, certainly not. The results can be seen in hospitals. Obesity is because of the busy life style which make people to prefer junk foods to save time. I do agree with your point that AC helps us in summer but it reduces CFL which causes holes in the ozone layer which allow the UV rays of the sun to enter the earth and cause skin cancer

Personal statement for nursing

As the first child growing up in a Chinese family In a predominantly minority Oakland community, I watched my grandfather take countless prescribed medications for Illnesses from cancer and thyroid Issues, and being Diabetic. Noticing the medicine cabinet full of drugs made me question what exactly went on in my grandfather's body when he took these daily medications. I attended most my grandfather's health care appointments to translate because of his limited English or even none.They needed my interpretation to understand the information about each drug received for my grandfather. Unable to elaborate on the physiological effects of particular drugs, however, my explanations were limited to basic side effects and indications: drowsiness or pain relief. Or the reasoning to why the medical procedure is being done to get certain tests results. As an intermediary in my grandfather's health situation, I gained not only an acute awareness of the patient's experience in medical interactio ns but also an appreciation for the nurse's crucial role.Translating for my grandfather, I was vitiated by the passionate nurse's knowledge of skills and explanation of procedures and education, her eagerness to consult with the patient to meet his needs. Beyond patient interactions, I gained insight into nurses' role in communicating with doctors about what the patient want or needs. I began to understand the crucial role of communication in promoting patients' appropriate healing process.My determination to pursue a career In Nursing remains strong, As a volunteer at Asia Healthcare Center In Oakland, I regularly Interact with low-income minority tenets experiencing challenges similar to my grandfather's: limited education, financial need, language barriers. I play an important role in addressing patients' clinical needs through direct interactions with them: I build rapport with patients, enabling them to trust the nurses and discuss personal issues.The nurse plays a crucial role In determining whether a patient Is able to follow through with a prescribed treatment through careful consideration of an Individuals personal circumstances and the feasibility of treatment. Lingering at Aslant Healthcare provides me fuller appreciation for the compassionate, professional communication required for effectiveness as a nurse. My commitment to developing communication skills and my passion for being a nurse has evolved through my involvement in the Oakland community, which often lacks clinical education.Working with the East Bay Asian Youth Community, an after- school program serving underprivileged students, strengthened my Interest In working closely with youth. I maintained a classroom of 10-15 teenage students, providing support in and outside of the classroom. Besides teaching basic math, I provided weekly lessons about drugs such as Ethylene to help the students understand their physiological effects. Despite the challenge of teaching these students, I realized the value of my contribution when a high school student In my class said, â€Å"l really appreciate your lesson about drugs.If not for you, I could not This experience gratified me and strengthened my resolve to pursue Nursing. As a Nurse, I desire to continue my development as a skilled, culturally competent, compassionate professional. I place a high priority on understanding the effect of patients' personal circumstances on their ability to follow a prescribed treatment and facilitating their understanding the necessity of such treatments. In the long term, as role model to my family and as leader to the community, I want to help minorities, especially Asian immigrants, by educating them and providing effective, appropriate service to meet their needs.

Adultery †Duffy Essay

Duffy presents relationships in the poems adultery and valentines in different ways. In adultery the title suggests betrayal and deceit. It explores the wife’s feeling towards her husband’s infidelity. Whereas in valentines, Duffy shows the different ways we love people and challenges the true meaning of love. Adultery is a regular structure of 11 stanzas. This shows repetition and also restriction. It has a regular repetitive rhythm so as to avoid losing the impact and the theme of the poem which is betrayal. Duffy introduces her poem in an exciting and a mysterious way; wear dark glasses in the rain. This shows that the person is hiding his identity. â€Å"Guilt. A sick, green tint† makes the reader pause and think giving the word â€Å"guilt† a bigger effect. It shows the damage caused by the action of the betrayer. She leaves the word† hands† unwritten which makes it important due to the various things a person can do with it. The second stanza creates an atmosphere of excitement and also shows a hint of prostitution when Duffy uses the line† money tucked in the palms†. â€Å"You are naked† is also of significance because it not only implies infidelity but also the word naked could mean vulnerability. Duffy uses this to present the reader different ways to look at the partner. Duffy uses the word â€Å"bastard† which is an offensive word. She could have just used the word bad person but instead she chose bastard because it is much more emotional and dramatic and shows the way the partner feels about the adulterer at that point in a more effective way. It shows the bitterness and the anger which is also shown throughout the poem. This could also suggest that the adulterer was a male since woman ar usually not called bastards. The reason it could be a married couple is due to the use of the word wedding cake later. â€Å"Sweet darkness in the afternoon† could suggest deception because people usually draw their curtains during the afternoon so that others from outside cant see. However, sweet darkness is also an oxymoron because they are two opposites. Duffy could have used these words to show how the two lovers make something that is spooky (darkness) into a more affectionate atmosphere by having sex. The stanza increase the about sexual atmosphere by suing words such as â€Å"gasping, radiant,yes†. Duffy uses a simile in â€Å"life which crumbles like a wedding cake† to compare the adulterer’s life to a fictional life where the marriage would still crumble due to guilt. The â€Å"tarnished† spoon could be a metaphor that suggests the adulterer has been with so many other lovers as well. Duffy suggests that men don’t live up to their promises. When they do something wrong, they try to win the other half over by buying â€Å"flowers† which could mean that they are up to no good. The word â€Å"darling† expresses the bitterness and the sarcasm of the partner. It gives us an insight on how the partner feels. Duffy builds up tension towards the end of the poem. She uses words that have got implied meanings. Similarly, she uses this same technique for â€Å"valentines as well although the theme of the poem is totally different and represents relationships in a different way. Valentines as the title suggests is about love and how it is expressed especially on Valentines Day. Duffy uses 1 line stanzas to give a more dramatic impact and also gives the key ideas. Duffy suggests that a â€Å"red rose† or a â€Å"satin heart† does not really carry the real meaning of love. The word â€Å"not† crates an effect which suggests that Duffy strongly thought that the roses and hearts were just fake symbols of love. Instead, Duffy tries to have an â€Å"onion† as a symbol of love. Duffy compares her onion to a moon wrapped in brown paper. The brown paper implies the outer skin of the onion. The moon is known for its romantic setting and its† light† could mean that true love provide the light of your life. In valentines, the poem uses imagery to get a point across. The poem has got the onion as the extended metaphor with an implied meaning of true love. However, in adultery Duffy uses the words â€Å"innocent onions† to show that the adulterer implies that they have not done anything and that they are completely innocent even after all the cheating. Duffy implies that love isn’t always going to be full of happiness. There are hardships as well which is the reason why she chose an onion. The onion can show the hardships through the† tears† when we peel an onion. Tears are part of true love. Duffy also suggests that by peeling an onion, the different layers of someone’s personality is also discovered. However, in adultery Duffy uses the word â€Å"unpeels† to suggest the sexual effect. Usually, photos are indicated for nostalgic moments of life. However, Duffy twists this idea by using† photo of grief† which implies that there would be sorrow and depression in love. She is trying to say that these are the truths of love. She uses â€Å"not a cute card or a kissogram† to imply that she was against normal gifts that did not really hold the true meaning of love. However, in adultery â€Å"your flowers dumb and explicit on nobody’s birthday† can portray that the person is up to no good. A flower which is a normal symbol of love is portrayed as betrayal and heartache. In valentines love is used as the key basic towards a good relationship. In adultery, the word â€Å"love† is used as an accusing comment by the partner to the adulterer. It suggests that the adulterer does not really know all about love since he is cheating. â€Å"a ring thrown away† shows that the marriage would most probably end due to the deception. Similarly in valentines, Duffy mentions a â€Å"wedding ring† which is important since it’s a sign of love. On the other hand, Duffy could have used this to suggest that marriage is not the best option if there is no passion in a relationship. The word† lethal† is unusual to be in this poem. This however could mean that love is lethal in a way. It’s a metaphorical death of love that is break-ups. This word similarly is also mentioned in adultery for a different situation though. In adultery, Duffy builds up a situation on all the different ways the person cheats. She uses the word lethal to make sure that the reader doesn’t feel comfortable with the deception and the betrayal. This word shows the dangerous consequence of adultery. However, in valentine the repetition of the word ‘cling’ shows the way feelings can take a grip on people. On the other hand, in adultery the feelings certainly didn’t make the relationship between the two people any stronger. In valentines, the poem uses imagery to get a point across. The poem has got the onion as the extended metaphor with and implied meaning of true love. Whereas, in adultery Duffy uses language technique of implied or hidden meanings to create a mood that builds on and then changes it. She uses language effectively to present how the partner feels. The poem adultery could be personally linked to Duffy. She might have had relationships where she was hurt or was betrayed by her lover. Whereas, in valentines she could have just wanted people to experiment and modernise their way of thinking instead of just sticking with the old boring meaningless ones.

Andy

Hello everyone, and thank you for coming today. I start this meeting at Second. II. Explain activity . Motion. A. Today we are going to be making scented sachets, or Axing ABA in cell abortion of the Dragon Boat festival which is on June 2nd. Also, for those of you who are l. Here for the extra credit, you must stay for the entire activity and show Mrs†¦ Hung your finished product before you leave b.So that you are all familiar with what the dragon boat festival is we will be itching a video about the history of this festival, why it is celebrated, and what people do on this day. Pay attention because we will be asking questions after the video Is over. L. What Is this festival know as In Mandarin? A. Duane Joel ii. On the Chinese lunar calendar, when is the festival held? A. May 5 Who's death is this festival commemorating? Iii. A. Qua Yuan iv. Why did he commit suicide? A. The capital of his kingdom was overrun by the enemy v. How did he commit seclude?He commuted suicide by d rowning himself In the river vi. What do people eat when celebrating this day? A. Gong xi or Rice dumplings vii. How did the tradition of the dragon boats come to be? A. The legend that local people paddled out on similar like boo tats to retrieve Qua Yuan's body What are the Axing ABA believed to do? A. They are believed to ward off evil x. What are some fillings that are put inside the gong Uzi? A. Bean paste, ham, and egg yolk x. What are Axing ABA traditionally made of? A. Colorful silk cloth, Silk Ill. Activity a.You all should have gotten 2 two felt cut outs, a needle, and yarn. Is anyone missing anything if you are raise your hand and one of our counsel me members will come and give you whatever you're missing. IV. Directions a. Try to follow along with me as I read you the directions, and project what 1 . First, Thread the yarn through the needle, and meet the end together and tie them in a knot. 2. After you have done that, starting from the edge of the right ear, weave the needle through all of the holes until you get to the edge of the right ear. 3. Oh should have al received cotton, and some scented material Put the cotton in and then put the scented material in 4. Once both the cotton, and the scented material are in, continue weaving until you reach the point in which you started 5. Tie a knot to prevent your Axing ABA from opening. 6. A pair of scissors will be passed around to cut off the excess yarn. V. Finish meeting a. Okay, that's it. If you came here for extra credit don't forget to show Mrs†¦ Hung before you so that you leave and sign out. B. I sojourn this meeting at . Motion. Second

Cultural Diversity And Subcultures In The United States Essay

Cultural Diversity And Subcultures In The United States - Essay Example It is interesting to consider the process by which a subculture acclimates to life in the United States. Some may choose to hold fast to as many of their native values and traditions as possible while others may quickly forget who they used to be in exchange for adopting as American customs and value as quickly as possible. Still, others strive for that balance between being proud of their own heritage and accepting that they need to adapt to their new way of life in America. Much research has been conducted on this topic, particularly, in terms of how adolescents acculturate to American culture. Perhaps the two most dominant cultures forming a subculture in the United States would be those from an Asian culture and those of the Hispanic heritage. Since 1965, for example, there has been a steady increase in the number of Korean Americans residing in the country. They are predominately located in California and New York, forming their own subculture in many areas of Los Angeles and New York City, in addition to other pockets around the country as well. Koreans have very strong bonds with their family, and they have a strong sense of Asian values. Research has shown that they largely maintain these customs when living in America. Korean parents often teach their children Korean language, history, morals and general customs. As such, Korean youth is torn between accepting the values and mores of their host culture, while maintaining their strong Asian heritage that their parents are working so hard to protect. An interesting component of this is that South Korean has adopted many western values of their own, such as materialism that has made

The ideas of John Keynes(1936) are extremely relevant to the current Essay

The ideas of John Keynes(1936) are extremely relevant to the current macroeconomic situation in the UK(situation of recent 5 years). Discuss - Essay Example Economics is the science of wealth creation and it involves formulation of theories that are debated and tested leading to some being accepted, rejected or modified. They all involve the question of what to produce using the scarce resources, how to ensure stable prices with full employment and how to ensure and provide a raising living standard for the people today and tomorrow.( Sloman 2010) John Keynes was (1883-1946) was a British economist whose ideas greatly impacted on the modern day macro economics with an effect on the British social liberalals. In 1936 he broke from the classical theory of economics with the publication of the General Theory of Employment, Interest and Money that advocated for an interventionist policies by the government. The main tool by which the government will intervene included the fiscal and monetary policy to mitigate against the adverse effects of capitalism that is recession, depression and business cycles. His theories are what are known as the Keynesian theory of economics. For the classical view held that in a recession that wages and salaries would decline to restore full employment, but Keynes held that the opposite was true. Falling prices and wages depresses peoples incomes thus preventing a revival of spending. Keynes insisted that a direct government spending was necessary to increase the spending. In his theory one persons sp ending goes towards another earnings thus when he/she is spending her money she/he is infect supporting another’s earning and the circle continues and this is what helps and support the normal function of an economy. When a depression hits, people hoard money and this action deprives the economy of money in circulation making it to be at a stand still. These ‘crunch’ can be best corrected by the government intervention so as

What is the best solution to preventing deaths from drunk driving this Essay

What is the best solution to preventing deaths from drunk driving this is a(problem solution) - Essay Example To start with, drivers who drive under alcohol influence have impaired driving skills. According to Duke University, drunk drivers show deviations from pure rational decision making (4). Driving under influence of alcohol makes many people fail to obey the traffic rules accordingly or even fail to see the road signs at all. This is because many of those drivers may have taken the alcohol for fun or out of stress. Those who consume the alcohol for the fun bit of it may start exercising funny driving habits like driving with loud music in the vehicles just for fun but, loud music can cause obstruction to the driver leading to accident. On the other hand, drivers who take alcohol as a way of relieving stress can unknowingly drive the vehicles at very high or extremely low speeds that can obstruct other road users leading to accident. Secondly, the road fatalities that result from drunk driving are alarmingly high calling for attention to solve the problem. Considering the number of road trips taken by people while driving under alcohol influence, the increased road fatalities are inevitable. According to Mothers Against Drunk Driving, â€Å"one out of every two thousand trips† are taken by drivers under alcoholic influence in America (1). This indicates the high probability of having road accidents caused by drunk drivers. Further, Mothers Against Drunk Driving state that someone gets killed in a drunk driving accident on an average of 53 minutes (1). The large numbers of deaths resulting from drunk driving indicate the seriousness of the problem to the society. However, despite the seriousness of the problem, there exists a viable solution that when implemented could result into zero alcohol related accidents. Incorporation of technology to assist deter drunk drivers from driving vehicles can minimize if not end the problem. Use of alcohol detection gadgets by police on road patrol and