SCOPE Essays - Construction, Building Materials, Concrete, Pavements

SCOPE This specification covers the general requirements of, filling sand in the floor and PCC in foundation as shown on the drawings and as directed by engineer and all operations covered within the intent and purpose of this specification. DRAWINGS Engineer will issue further drawings wherever, in his opinion such drawings are required to show areas to be excavated/filled, sequence of priorities etc. Contractor shall follow strictly such drawings. GENERAL Contractor shall furnish all tools, plants, instruments, qualified supervisory personnel, labour, materials, any temporary works, consumable, any and everything necessary, whether or not such items are specifically stated herein for completion of the job in accordance with specification requirements. SAND FILLING IN PLINTH AND UNDER FLOORS: After the available suitable excavated materials are exhausted as backfilling, the contractor shall notify the Engineer-in-Charge, of the fact and levels taken jointly with Engineer-in-Charge. The earth, murrum, sand, gravel etc. or such materials suitable for filling proposed to be filled under floors and so mentioned in the item of schedule of quantities shall then be brought to site from approved locations and sources. i ) Earth Filling: The earth, soft murrum etc. so brought shall be filled up in layers of 15 cm depth, each layer being well watered and consolidated by approved hand or mechanical tampers or other suitable means to achieve the required density. ii) Gravel or Sand Filling: Gravel if required to be filled under floors, shall be single washed gravel of approved quality and of size varying from 12 mm. to 20 mm. it shall be uniformly blinded with approved type of soil and/or sand to obtain full compaction. Gravel shall be filled in specified thickness and shall be well watered and rammed entirely to the satisfaction of the Engineer-in-Charge. If sand is required to be filled under floors, it shall be clean, medium grained and free from impurities. The filled in sand shall be kept flooded with water for 24 hrs. to ensure maximum consolidation. Any temporary work required to maintain sand under flooded condition shall be done by the contractor at his own cost. The surface shall then be well dressed and got approved from Engineer-in-Charge before any other work is taken over the fill. PAYMENT Measurement for payment of 'Sand Filling' shall be made on the basis of actual area filling in Square meter. Payment shall be made for the number of Square meter measured as per unit rate quoted in the Bill of Quantities. The unit rate shall include full cost of labor, tools/equipment, materials and all other costs necessary for the performance and completion of the Works in the workmanlike manner. PCC IN FOUNDATION PCC (1:1: 3) for Foundation Specification for Materials: Cement : Cement shall confirm to IS 269-1976. Ordinary Portland cement shall be used when no type is specified. The weight of OPC shall be taken as 1440kg per cu. m. and rapid hardening cement as 1210kg per cu. m. Each bag of cement should be undisturbed and scaled 50kg. Tests : Tests for cement are carried out as indicated IS 269-1958. Ordinary cement stored for more than 2 months from the date of receipt from the factory shall be subjected to test and used only found satisfactorily. Storage : Cement must be fresh and stored on planks raised 15 to 20cm away from the walls. Not more than 15 bags shall be stacked vertically in one pile and maximum width of the pile should not be more than 3m. Sand: Sand shall confirm to IS 383-1965. It shall be river sand or pit sand. It shall be free from mica. Clay, silt content must not be greater than 5%. If so, sand shall be washed before use. Sand shall be well graded. Coarse Aggregate: It shall confirm to IS 383-1965. Water: Portable water shall be used for mixing concrete and curing the work. Combination of materials : Proportion: The proportion of cement, sand and aggregate shall be 1 part cement, 3/2 part sand and 3 part coarse aggregate. Batching/measurement: The measurement of cement sand and aggregate shall be by weight. If less than 1 cubic meter by volume', shall be permitted. Mixing: Cement, sand and aggregate shall be mixed in mechanical mixture

How to Get Rid of a Musty Smell in Books

How to Get Rid of a Musty Smell in Books Have your beloved old books developed a musty smell? Prevention is key to making sure that books dont develop a bad odor. If you store your books in a cool, dry location, theres a much better chance that youll avoid much of the bad odor that old books can develop. Despite your best efforts, though, you may find mold or mildew on your books. Unfortunately, this may make them smell musty. Below, youll find some tips on how to get rid of the bad odor from your books. Consider Where You Are Storing Your Books If you are storing books in a  basement, garage, attic  or storage unit, youll want to address the storage issue before trying to remove the odor, mildew, and mold from your books. If you get rid of the bad smell and then put them right back in a damp storage location, youll see the problem come right back. Too much moisture causes mildew and mold and too much heat can cause the pages to dry out and crumble move your books to a cool, dry location. Protect Them with Dust Jackets Dust jackets protect the book covers, helping to keep the moisture away from the book. But a dust jacket is not a miracle cure. Even if you use dust jackets, be aware of where you are storing your books,  and avoid moist, hot areas, which can increase the likelihood that theyll develop bad-smelling mold or mildew. Avoid Prolonged Direct Contact with Newspaper Some experts used to recommend that you wrap your books with newspapers, or even place sheets of newspaper between the pages of your book. However, prolonged contact with newspapers can cause damage to your books because of acidity in the newspapers. If you do use a newspaper to get rid of the bad odor, be sure that the newspaper does not come into direct contact with your books. Avoid Bleach or Cleansers Bleach (or cleansers) can be destructive to the pages of your books. If the mildew and/or mold is such that you must remove it, use a dry, soft cloth to remove the worst of it. De-Stinkify Your Book In some cases, despite your best efforts, your book will still smell musty, mildewed or just old. Thankfully, theres an easy solution.  You will need two plastic containersone that will fit inside the other one. Pour some kitty litter in the bottom of the larger container. Place your book into the smaller container (without the lid), then put the small plastic container into the larger container with the kitty litter. Place the lid on the larger plastic container. You can leave the book in this book de-stinkifier for a month, which will remove the odor (and any moisture) from the book.  You can also use baking soda or charcoal in your book de-stinkifier.

International banking and financial markets coursework Essay

International banking and financial markets coursework - Essay Example This exposes a gold mining company to commodity price risk. Another example is such, a U.S. equipment manufacturer can contract to supply machinery to a foreign buyer in its local currency if the dollar strengthens against the local currency before the buyer makes payment, and the U.S. manufacturer loses. This exposes the U.S. manufacturer to foreign currency risk. As still another example, a real estate financier can offer a fixed-rate mortgage in a profitable manner. This exposes the real estate financier to interest rate risk. To lessen these markets risks, companies enter into hedging transactions, or hedges for short. Hedges are contracts that seek to insulate companies from market risks. A hedge is similar in concept to an insurance policy, where the company enters into a contract that ensures a certain payoff regardless of market forces. A hedge is possible because different parties are affected in different ways by market risks. For example while a gold mining company is concerned with a drop in gold prices, a jewelry maker are potentially interested in a contract to sell (buy) gold at a future date for a fixed price. This is called a forward contract, and often is transacted in a commodities market. Financial instruments such as futures, options, and swaps are commonly used as hedges. These financial instruments are called derivative financial instruments, or simply derivatives. A derivative is a financial instrument whose value is derived from the value of another asset, class of assets, or economic variable such as a stock, bond, commodity price, interest rate, or currency exchange rate. However, a derivative contracted as a hedge can expose companies to considerable risk. This is either because it is difficult to find a derivative that entirely hedges the risk exposure or because the parties to the derivative contract fail to understand the potential risks from the instrument. Companies also use

THEORY- Essay Example | Topics and Well Written Essays - 750 words

THEORY- - Essay Example It shows that the structure has a logical importance rather than a particular one. Basing on a hypothetical approach to the induction of generic principles and their abstract and will not deal with interest in the knowledge of the work but on an understanding of its theoretical structure. Structural analysis is more concerned with the poetics of the work of literature as far as basics go and so its theoretical. Real work, when analyzed, brings out the comparative aspect of periods, genre, and the like with other analyzes and one cannot isolate a particular concept or trait to one work. Thus, structural analysis embraces abstract and theoretical approach and uses general principles to the study of a particular work and vice versa (Todorov, 1969). The poem "Evolution" by Sherman Alexie talks about a liquor shop that opens on a full day throughout the week. The store is located at the border where the Indians come with jewelry televisions sets to purchase the liquor. The voice of the poem describes how the men around the border make their approach towards the liquor store. The tone of the voice of the poem expresses attitude more so in the part when the poet describes the movement of the Indians towards the shop store. The reflection is seen by the words that the poet uses to describe the situation. The voice of the poem has a social perspective where the poet describes the main characters "Indians" showing how united they are in accomplishing the primary goal of the poem (purchase of liquor). The perspective of the voice contributes towards reflecting the poets point of view. The theme of the poem is to bring out the nature of shop businesses and their constituents. In a business at some point, cases of uncertainty emerge and this is reflected when the newly named Buffalo Bill charge Indians five bucks as entry fee. In the poem, the museum acts as the tax collector. The poem characters act as

Canada Agriculture Industry Essay Example | Topics and Well Written Essays - 2500 words

Canada Agriculture Industry - Essay Example Therefore, the development of farming and food manufacturing figures significantly in the industrial development strategy of every province. Relations between the farm sector and the non-farm sector are composite and of growing importance. In 1985, farm production inputs acquired from the nonfarm sector and payments for borrowed capital signified 78 percent of total farm operating expenditures, with interest costs alone accounting for 13.5 percent of total expenditures. This rising assimilation of the farm and industrial sectors has reduced the role and importance of established agricultural policies. The agri-food complex is at present influenced as much by macroeconomic factors, such as growth, inflation, and interest rates, as it is by agricultural policies per se (Finkle, P., and W. H. Furtan. 1988). By thirty to forty percent of agricultural output currently exported, and with comparatively low border protection for all merchandise except milk, poultry, and eggs, farming in Canada is also internationalized and incorporated into the world food economy. As a result, the view for Canadian agriculture is mainly dependent on supply and demand conditions in the world markets for grains, oilseeds, and red meats, and on other countries farm policies, food trade arrangements, and trade activities. This contact to world market conditions provides the affirmed justification for many of Canadas agricultural commodity programs, which are intended to provide producers with some protection from cyclical and intermittent market instabilities and from the policy-induced distortions reassigned from world markets. Canada has proposed that a broad agricultural package is accepted in principle at an early date (phase one); that comprehensive national plans for implementing the overall cut in the negotiating measure contracted to in the first phase be presented and agreed on (phase two).

GST system: Hurdles to implementation

GST system: Hurdles to implementation Executive Summary The differences between the current Sales and Services tax structure and the proposed GST system is also analysed. The current single stage sales and services tax is from 5% to 10% while the proposed broad based GST is 4%. This report also determines the importance of GST to the governments fiscal policies and the potential negative impacts of the proposed GST system to business entities and the people. The main purpose for introducing GST is to make the current taxation system more comprehensive, efficient, effective, transparent and business friendly. The potential negative impact is the problem of price hike as a result of inefficient price control and the additional compliance costs for businesses to have additional work to track input taxes paid. The possible hurdle Malaysia government faces in the process of implementing this new system is also being discussed. The significant informal sector makes the tax system inequitable. Besides, lack of transparency bred uncertainty among the business community. The huge maintenance cost each year of RM8.5 million is burdensome. Moreover, choosing the most suitable tax rate and determine the goods that should exempt take long time. Finally, because exports are generally zero-rated, this is often where GST fraud occurs. This report also critically discusses the tax issues that have arisen as a result of implementing GST/VAT in certain developing countries. The major reason for the decline in Ukraines VAT to GDP ratio lies in the Ukraines tax administration. On the other hand, the VAT evasion, hidden economy size and corruption in Ukraine are closely related. In doing this reports, we conducted our researches through books, journals, online materials, government websites and electronic newspapers. However, there were several limitations while conducting the study. There were only limited numbers of countries which have implemented GST successfully until today. In addition to that, most countries that adopted GST were developed countries such as Australia, Singapore and etc. There were limited numbers of Asian developing countries which has implemented GST. In conclusion, GST can be an effective indirect tax. To make it a success, effective educational programmes and private and public sector partnering is necessary. In planning and implementing the GST, countries like United Kingdom, New Zealand, Australia and Singapore can be used as learning examples for Malaysia. The contributions of our tax systems, especially the consumption taxes to the development of our countrys socio-economic system Accoding to OECD (n.d.), the main purpose for the introduction of tax is to finance the public expenditures as well as addressing socioeconomic concerns. In the globalized market today, most of the companies and individuals are required to pay taxes. Malaysia has adopted a fiscal-like system for the past few decades. Malaysia taxation system comprises of direct and indirect taxation. Examples of direct taxation income and corporate tax whereas indirect taxation includes sales and services tax and also others. Refering to the table 1 below, in 2008, direct taxes accounted for about 51.4% of total taxes and 19.1% comes from indirect taxes (Zakariah and Sulaiman, n.d.). Out of this 19.1%, sales and services tax (consumption tax) accounted for 7.3% of the indirect taxes. Therefore, consumption tax does plays a vital role in total revenue in the country. Table 1: The breakdown of Indirect Tax Revenue in 2008 Table 1: The Gross National Product in Malaysia from 2005 to 2009 Source: http://www.tradechakra.com/economy/malaysia/gnp-of-malaysia-152.php Table 2: Gross National Income expressed in Purchasing Power Parity Dollars Source: http://www.google.com/publicdata?ds=wb-wdimet=ny_gnp_mktp_pp_cdidim=country:MYSdl=enhl=enq=gnp+malaysia Table 2: Gross National Income expressed in US dollars Source:http://www.google.com/publicdata?ds=wb-wdimet=ny_gdp_mktp_cdidim=country:MYSdl=enhl=enq=gdp+malaysia Correction of Market Failures Consumption tax in our country provides a way of changing the pattern of consumers demand by differentiating the prices of goods, this in turn affect their spending decisions. For example, demand for different types of transports will get affected by the total amount of duties charges. From this point, we can see that consumption tax in Malaysia is considered as an instrument in correcting related market failures, for example, externalities. Moreover, in this context, consumption tax is used as a tool in making the polluter pay as well as internalizing the costs of consumption. Increase Overall Productivity Consumption tax in Malaysia is said to have a lower negative impact on the work incentives. This is because sales and service tax leave the choices to the people and is unlikely to distort the alternatives that consumers have to between work and leisure. People tend to work harder when they are allowed to keep more of what they earn. This will then impact on the economic positively and increase the overall productivity of the country. As shown in the figure above, Malaysia GNP and GDP has been increasing over the past 20 years. Improve economic and social overheads Malaysian economy experienced the rapid growth on the GDP from US100Billion in 2002 to US221Billion in 2008. In addition, according to governments data, our country also sees the drop in budget deficit from 7.4% in 2009 to 5.6% in 2010. It is believed that the decrease in budget deficit mainly due to the revenue collection from tax and it is able to stimulate the economic growth by financing investment, which in turn generates higher income and employment through the multiplier effects. Thus, government is able to gain access to immediate rise in money and invest them in the economic and social overheads. In a developing country like Malaysia, consumption tax can be an important instrument of growth as it promotes capital formation, especially in the promotion of social overheads as well as infrastructure. The diagram below shows the importance of sales and service tax in contributing their part to the economy in the indirect tax form. The importance of GST to the governments fiscal policies and our countrys economy Despite the average surpluses of 2% during 1993-1997, Malaysia is brought back to deficit after financial crisis in 1997 (Mahbob Zakariah, nd). Year 2009 saw the biggest fiscal deficit. In responding to the fiscal pressures, Malaysia government focuses on importance of tax rates, an important element under fiscal policies, to alleviate the recession effects. Many developed countries such as US and UK often raise their taxes to overcome fiscal deficits. Often than not, fiscal imbalance tends to lower national savings, thus cause slower economic growth. In order to overcome the problem, government will need to reduce government expenditures and/or raising tax revenues. In fact, the International Monetary Fund reported that it is important for Malaysia to introduce Goods and Services Tax (The Star, 2010). The government managed to lower the fiscal deficit from 7.4% in 2009 to 5.6% in 2010 (The Star, 2010). Besides that, to avoid the middle-income trap, the introduction of GST would help with the socio economic development. An additional estimated RM1billion revenue collected from GST can be well spent and further improve the Malaysias development initiatives, such as transportation, healthcare, education and targeted added value activities. With this, the way GST is utilized will determine whether our country can achieve develped country status by year 2020. Fiscal Policies Create an effective management of tax system GST is imposed at the stages of production and distribution; therefore incorporate a self policing mechanism that lowers the possibility of revenue loss through tax evasion. The proposed GST model will not involve cascading/pyramiding affect (Mahbob Zakariah, nd). This is because tax levied on any goods is determined based on its final value, but not the total number of distribution channels that a particular good passes through. Moreover, in order to avoid the double taxation effect, the output tax to be paid will be offset against the input tax. Widen Malaysias tax base The introduction of GST alleviates the heavy reliance on direct taxes (for example, income tax) and petroleum tax, thus widen Malaysias tax base. Petroleum revenue is reported to be unsustainable in the long run as it is depleting (Mahbob Zakariah, nd).. However, the main issue here is that government has increased its dependence on petroleum revenue as shown in the diagram. When comparing against income tax, GST would be a much stable source of revenue as it is less vulnerable to economic uncertainties. GST is a consumption-based tax, an individuals concumption will determine the amount of tax ones pay. Economic Growth Attract foreign direct investments According to Zainal (2007), Malaysia has been engaging in activities that attract foreign direct investments but it is not fast enough. Koong (2010) reported that proposed GST in Malaysia would be able to allow for a further reduction in the current corporate and indirect tax rate, thus draw in more foreign direct investment to the country. This is because proposed GST would be able to provide a more broad-based tax collection and revenues. Currently, Malaysias corporate tax rate is relatively high compared to other neighbouring countries (Amin, 2009). This is one important key to achieve high-income developed status by year 2020. The introduction of GST assertively realizes high value added economic paradigm. In addition to this, with effective in reduction in corruption, Malaysias GDP will be improved. According to Datuk Akbar Ali (2010), a study showed that an increase of one point in the Corruption Perception Index (CPI) will attract FDI which is equivalent to 0.5percent of the G DP and pushed up the average income by 4 percent. Boost the growth of SMEs (Small Medium Enterprises) GST is not a progressive income tax and it is flat at the determined rate. Therefore, GST preserve the incentive to work and encourage the growth of small medium enterprises. According to Khoo (2010), in line with the proposed GST, it is also important to consider the broadening of tax allowances to include shopping malls, conventions and office buildings will help in reducing corporations burdens. This is especially for those SMEs which incurred high costs and risks in doing business with limited funds. Tax allowances will be able to allow them grow more quickly. Differences between Sales and Services tax structure and the proposed GST system The current sales and services tax is from 5% to 10% while the proposed GST is 4%. 1. Single versus multiple stage GST is charged on the consumption of goods and services at every stage of the supply chain while the current sales tax and service tax is levied at only one stage of the supply chain. 2. Goods and services subject to tax Both GST and Sales Tax operate on a negative concept all goods and services are subject to GST unless specifically exempted. Service tax, on the other hand, operates on a positive concept where only services that are specifically prescribed are taxable. The wider tax base of GST provides more revenue for government and simplifies the task of identifying taxable services under the service tax system. 3. Tax payment and accounting periods In existing structure, sales tax becomes due and payable when there is a sale. On the other hand, service tax is only due when payment is received, and where payment is not received, the tax is accounted for at the end of the 12-month period from the date of invoice issued. Time of supply determines when one should account for GST in the GST returns. The approach used by many countries when adopting GST is that a supply is considered to have taken place at the earliest of the following three events: the time an invoice is issued; or the time any payment is received by the supplier; or the time a taxable supply is made. The GST concept of time of supply is therefore generally wider and there will potentially be changes to the enterprises cash flows under the new tax. 4. Imported services and intangibles Presently, imported services are not subject to service tax. In many GST regimes, imported services are subject to GST through the concept of a reverse charge whereby a supply received from overseas is treated as being made by the recipient of the service rather than by the provider of the service overseas. The recipient of the supply is responsible for the output GST on the imported services. 5. Group registration Company can file consolidated GST returns via group registration to reduce their GST administration costs, where supplies made within a group would be disregarded for GST purposes. This resulted in better cash flow management for the group if goods and services are regularly supplied between group companies. On the other hand, the existing tax structures do not allow consolidated tax filings. In service tax, group relief is available for certain professional services when provided to companies within the same group and subject to certain limitations. The negative impacts of the proposed GST system to business entities and people Timing Problem The present climate of the Malaysian economy is not conducive for the implementation of new tax system. The impact will be contractionary as GDP drop 139% in 2010 compared to 2005 while inflation has been increasing from 2% in 2008 to 5.4% in 2009 due to increases of prices of major inputs like oil prices (CIA World Factbook). Negative impacts to people Currently only 1.8 million individuals from total of 12 million in the workforce paid tax for their salary, but with GST, the entire workforce will be required to pay tax (Malaysian Digest.com, 2010). People earning below average salary will be forced to spend extra annual expenditure in the midst of inflation due to the regressive nature of GST. It is predicted that a slight increase in the prices of goods and services is unavoidable. Although the GST will probably be 4%, the scope of goods and services affected by GST will be very much wider. Moreover, inefficient price control by government results in price hike by unscrupulous traders. This phenomenon is shown in the multiple-fold escalation in prices in almost all products as a result of slight increase in oil prices. Negative impacts to business Economy of Collection indirect and direct compliance cost: GST imposes additional compliance costs for businesses to have additional work to account for the tax, tracking of the input taxes paid, undertaking reconciliations and filings of GST returns (Zaid,2010). In addition, where a business has short credit periods from its suppliers, business need extra finances to purchase supplies when GST is first introduced, result in cash flow burden. Therefore GST is less effective according to Adam Smiths cannon of effective tax system in relation to economy of collection. Neutrality Altered consumer behaviour: One of G.W. Normans qualities of taxation depends on non-interference, i.e. a tax should not impact on the price or volume of commodities traded. Norman argued that value added tax are interferent, as they create imperfections in the market for goods, and in particular for preferences between imported and domestic produce. 90% of Malaysian is not in taxed category and this group of people have to pay taxes for their daily consumption if GST is implemented, which will dampen their spending mood. This would affect SMEs who depend on this group of customer base. Higher bank charges for credit card transactions as a result of GST implementation will raise prices in certain products, adversely affecting SMEs. Experiences in other countries have shown that customers generally go on a shopping spree shortly before the introduction of the tax, followed by a period of relative inactivity after the tax is introduced. Companies may seek extra financing to build up stock to cater for a pre-GST rush. However stock in hand may not be entitled to any input tax credit. Cash Flow issues: GST will hit the cash flow of SMEs, especially businesses with significant funds tied up in unpaid invoices. Businesses need to meet their immediate liabilities to suppliers, staff and the IRA, particularly around tax time. Some businesses were forced to adopt unfavourable ways such as higher deposits or stiffer terms of trade which make small businesses less competitive (Zaid,2010). This condition worsens if tax refund mechanism is not efficient. To register or not to register: Business not subject to the GST would not be entitled to claim the input tax credits on purchases. In a situation where the customers of the business are other GST registered businesses, the supplier may be obligated to license itself as it is likely that the customer would insist on buying from another registered person to enable him to claim the input tax credit (Zaid,2010). Consequently, these SMEs will have to charge higher prices to the customers, eroding their price competitiveness (Zaid,2010). A Supply-Demand Analysis of a GST-Taxed Market Deadweight loss happens if the income lost by the economy is greater than the governments income; the tax is inefficient. While distortions occur, GST are often considered superior because they distort incentives to invest, save and work less than most other types of taxation in other words, a GST discourages consumption rather than production (Zaid,2010). Hurdles to implement GST faced by government Government need to balance the conflict between simplicity and to cater for social needs. However, the more social needs are catered for, the more complex the tax becomes and the more costly it is for the Government to administer and for businesses to comply with it (Trade Chakra, 2010). Informal economy Emran and Stiglitz (2005) argue that VAT is likely to reduce rather than improve social welfare because informal economy like agriculture sector and unregistered business are able to escape commodity tax coverage dominates DTE (Developing and Transitional Economies). According to World Bank, informal economy constitutes 31% of Malaysian economy, almost double the percentage in other Asian countries such as Vietnam (15.6%) and Singapore (13%). The producers of close substitute of the formal VAT-liable commodity will get high profit without bearing tax while formal sector producer may get lower profit and bearing tax. As a result, resources will be channelled more into informal economy, causing inefficiency in resource allocation. Thus the potential tax base is rather narrow which reduce the growth and development. Therefore, achieving equity as proposed by Adam Smith in order to have an effective tax system is difficult through the implementation of VAT in a country that has significa nt informal sector. Lack of transparency PricewaterhouseCoopers Taxation Services Sdn Bhd senior executive director Wan Heng Choon said the lack of transparency bred uncertainty among the business community. The industry guides that will provide guidance of how the GST law will affect various industry sectors have not provided the certainty that was promised. Cost BN government aims to gain RM1 billion through GST, but within the implementation process, a sum of RM222 million has been allocated as initial cost to ensure the smooth and effective implementation of GST system in Malaysia. The allocation will cover the cost of developing the GST computerisation system at RM139 million and the additional operations cost of RM83 million for the agency implementing the system, Malaysian Customs Department. The maintenance cost each year is estimated at RM8.5 million (Office of the Prime Minister, 2010). Rate of tax and exemption The government should carefully choose the most suitable tax rate so that the tax will not burden the poor. If the government offers lower tax rate on necessities with the intention to help the poor, in fact this will benefit the rich more because they will spend relatively less of their income. But high rate in luxury goods trigger the intention to lower tax liability either legally or illegally. Choosing the most suitable tax rate and determine the goods that should exempt are not easy for government and may take long time. Fraud Because exports are generally zero-rated, this is often where GST fraud occurs. In Europe, the main source of problems is called carousel fraud. Large quantities of valuable goods (often microchips or mobile phones) are transported from one member state to another. During these transactions, some companies owe GST, others acquire a right to reclaim GST. The first companies, called missing traders go bankrupt without paying. The second group of companies can pump money straight out of the national treasuries. Reasons of initial failure in GST implementation in two countries example Value Added Tax (VAT) works better than other general sales tax in many of the developed and developing countries. This does not mean that VAT always works well. There are many different reasons for the above conclusion, however only two main issues will be highlighted in the following examples. They are problems with VAT design which were left behind by the policy process and how VAT plays its roles particularly in the low-income countries. Is the country capable enough to administer VAT? The case study below will discuss the problems faced by Ukraine when implementing VAT. A case study in Ukraine Like many other developing countries, VAT has been the workhorse in generating revenue in Ukraine. The way of VAT works will determine the performance of Ukraines entire fiscal system. However, table below shows that Ukraines VAT was in trouble since the tax fully came into effect in late 1990s. The collection inefficiency of VAT lead to the decrease in revenue with respect to the countrys GDP, thus widen the gap between actual revenue and potential revenue (Bird, 2005). In general, as GDP grows, VAT yield should also rises, with at least at the same rate as GDP. However, when Ukraines real GDP rose by 49% from 1998 to 2004, the VAT to GDP ratio was decreased by 33%. Moreover, the increasing dependence of VAT on imports caused the collection of VAT on domestic consumption fell markedly by 4.3% to 1.4% of GDP in 2004 (Bird and Gendron, 2006). It is very clear that VAT system in Ukraine is less efficient in generating revenue for the government. According to Bird and Gendron (2006), the decline in VAT to GDP ratio before 2002 could be explained by the ineffectiveness in the Ukraines tax administration, for example the erosion of tax base in the form of increased exemptions which started immediately once the VAT was introduced. There were just too many exemptions in the VAT. For example, many food processing were taxed at a special rate while later on were allowed to claim the refund. The VAT system later became more complicated as it seemed to give ways for possible evasions and corruptions. However, there was no base changes occurred during 2003-2004 that could possibly explain the decline. There were many Ukraine taxpayers tend to evade when they were trapped within the VAT system. They could possibly hide in the hidden economy. Meanwhile, the VAT evasion, hidden economy size and corruption in Ukraine are closely related. Recently, there was a study found that there was a positive correlation between evasion level and Transparency International (TI) index of perception of corruption (Bird, 2005). Additionally, the evasion in Ukraine was twice the corruption index, which was about 38%. This not only reflects the weak administration but also weak management in structural problems such as the prevalence of underground economy. For example, just two years after the introduction of GST, there were over 83% of the Ukraine VAT registrants filing tax returns annually. In addition, there were also problems with tax administration that related to the application of VAT at the border. A country like Ukraine which is unable to apply VAT on imports properly is said to be facing higher level of difficulties in applying the system to domestic economy. Most of the time, the initial legislation of VAT was closely related to standard international model with participation of international experts. It may look simple at the initial stage, however, as time goes; many countries found that VAT tends to become much complex and difficult to manage. The case study below will discuss the problems faced by Pakistan when implementing VAT. A case study in Pakistan In 1990, Pakistan introduced the GST for the country to replace its Sales Tax Act. As a developing country, Pakistan decided to take the initiative and move a big step forward to introduce GST as GST was said to have futuristic dimensions and political recognition. However, several issues were addressed in relation to the introduction of GST, which remain part of continuously reform process. Undeniably, the introduction of GST in the country has brought about significant improvement in the revenue collection (as shown in the table below). Despite the good performance in revenue collection, there were several shortcomings that were addressed. Multiple Tax Rates In 1992, Pakistan introduced VAT at the rate of 12.5%. In 1995, the rate was then raised to 18% in order reduce the budget deficit by meeting the need for extra revenue. However, there was great pressure from taxpayers in 1998, thus the rate was again reduced to 15%. While on the other hand, industrial raw materials were imposed with a higher rate of 20% (Shahid, n.d.). Moreover, in 1999, a penalty system was established in which a 3% tax was imposed on the supplies made by the registered body to unregistered body. Nevertheless, all these decisions have made the VAT system much complicated with multiple tax rates and create many difficulties for the tax administrative. Additionally, cost of compliance has also increased respectively for the taxpayers (Ehtisham, 2010). The rate was then stabilized at 15% in 2004 (Shahid, n.d.). Registration When GST was first introduced in Pakistan, taxpayers were all required to submit a large amount of documents needed for VAT registration purposes. This then cause unnecessary delays during the physical verification process by the VAT staff as there were just too many documents (Ehtisham, 2010). However, a centralized Registration system was introduced in July 2004 in which it utilized Risk Based Registration Module to handle the paper based registration problems (Shahid, n.d.). Tax Compliance Low tax compliance in Pakistan is another issue that has to be looked into. There were only about half of the tax registrants file their monthly returns. This is mainly due to the negative relationship between the tax administration and tax registrants as mentioned earlier under the registration section (Ehtisham, 2010). The facilitation strategy was then designed and the taxpayers were educated on the related strategy in order to overcome the problem. Adjudication There were numbers of adjudication after the introduction of GST in Pakistan due to unaffordable rate. There was a markedly increase in the number of appeals when the appellate foras were introduced (Shahid, n.d.).. The costs involved were time and revenues. The cost of doing business for taxpayers has been significantly increased due to the involvement in the settlement of the cases. The issue has been addressed and discussed for a couple of years before any action was taken. According to Shahid (n.d.), tax administration finally came up with Alternate Dispute Resolution (ADR) mechanism in which consists of an independent judicial committee to deal with the cases. Conclusion The main purpose for introducing GST is to make the current taxation system more comprehensive, efficient, effective, transparent and business friendly. GST is expected to increase government income and dependence on oil revenues is hoped to be lessen. Besides, GST is aimed to reduce public administration deficit which hit a more than 20-year high of 7.4 per cent of gross domestic product in 2009 (Zaid). Additional RM1bil in revenue will be received for the first year, while the business sector would save RM4.1bil and export sectors would save RM1.4bil (Zaid). The potential negative impact of the proposed GST system is the problem of price hike as a result of inefficient price control by government. GST also imposes additional compliance costs for businesses to have additional work to track input taxes paid, and undertaking reconciliations and filings of GST returns. Malaysians who are not in taxed category have to start paying taxes for their daily consumption, which will dampen their spending mood. As a developing country, it is important for Malaysia to review its fiscal policy continuously. To enhance the competitiveness in the international market, Malaysia must always prepare itself for any possible economic uncertainties. Malaysian government should always make sure sufficient revenues are raised for the country with minimum impacts on its people and resources, while at the same time improve the living standards of the poors. Moreover, government should always seek for ways to lower poverty level in the country, thus a more equitable society can be achieved. In conclusion, Malaysia govenrment and the people in the country have not get themselves ready for the tax reform. There should be continuously review of the policy and the tax reform should only be implemented once the impacts on the country and people is minimized.

Choosing a Location for a Burger King fast food restaurant versus a car

The nature of a Burger King restaurant and a car factory are both very different as they are both different services, therefore there will be many varying factors that need to be considered when choosing an appropriate location for siting either of these. Burger King provides a service to the public, therefore it lies in the tertiary sector, whilst a car factory is a manufacturing business, which provides cars for there company. Every business needs to be located, but this has to be done carefully, as it is very expensive to reverse. The main factors which will influence a businesses decision to locate in a certain area are, competition, costs of the area, government incentives, availability of labour, proximity to materials and market. The factors that both businesses will definitely need to consider are the costs of the area and availability of labour. Firstly, the business will need to be located in an area which is relatively inexpensive as they do not want to have a large expense of rents and rates going out of the business every month. This will reduce the potential funds...

Irregular warfare / future war Essay

â€Å"The Pentagon’s New Map† is a groundbreaking bestseller of Thomas Barnett, which became one of the most talked-about books of the 2004 year. It combined economic, political, and security factors to provide a fundamental re-examination of war and peace in the post-9/11. Also it’s compelling vision of the future. It consists of preface, 8 chapters and acknowledgements. This writing is devoted to how Mr. Barnett sees the global security landscape and is built on the works of Fukuyama, Huntington and Friedman. In this book author describes recent U. S.strategy and discusses where military forces will likely be heading in the near future. Barnett states: â€Å"I found myself instinctively exploring the seam between war and peace, locating it first in U. S. military crisis responses and then America’s foreign aid, and finally focusing on its leading edge – the spread of the global economy itself† (p. 5). This book examines a new version of national security for the 21st century, makes important suggestions to the Government on actions the America should take, and theorizes what could happen in the next 50 years concerning the global landscape. The author of the book outlines the crucial role the United States needs to play in establishing international stability. Thomas P. M. Barnett, Blueprint for Action: A Future Worth Creating (New York, NY: Berkley Books, 2005). This book is a sequel to Barnett’s â€Å"The Pentagon’s New Map†. The first book dealt with the past and â€Å"Blueprint for Action: A Future Worth Creating† is a futuristic romp through the next 25 years. It consists of preface, 5 chapters, conclusion and afterwards. First chapter preceded by the glossary of key terms. From Chapter 1, â€Å"What the World Needs Now†, â€Å"Blueprint for Action† is an exploration of a three-tiered argument concerning system and individual struggle to understand the seam between war and peace. If the first book was compelling vision of the future, now military analyst Barnett presents his vision of the future. â€Å"Careers will be made and lost, industries will rise and fall, and waging peace will finally prioritized over waging war† (p. 2). He explores both the long- and short-term pathways for governments, institutions, and individuals. Paying particular attention to regions as Iran, Iraq, and the Middle East, China, North Korea he outlines the strategies to pursue, the entities to create, the pitfalls to overcome. His favorite concept is the theory of anti-access. Author states that â€Å"instead of focusing on classified â€Å"black project† to facilitate the Leviathan’s lofty ambitions, the Pentagon conducts secret talks with allies on how they might better shoulder the SysAdmin’s many burdens† (p. 2). The battle space is Leviathan and SysAdmin takes over in transition and peace, also considered â€Å"the areas of everything else†. So â€Å"Blueprint for Action† is something like a road map through a chaotic and uncertain world to â€Å"a future worth creating. † Joseph R. Cerami, Richard A. Chilcoat, and Patrick B. Baetjer, eds. The Future of Transatlantic Security Relations (Carlisle Barracks, PA: Strategic Studies Institute of the U. S. Army War College, 2006). This writing is a compilation of reports and materials from the conference about the future of transatlantic security relations hold on March 8, 2006, Annenberg Presidential Conference Center in College Station in Texas. Materials of the conference was edited by Richard A. (Dick) Chilcoat (Dean, Bush School of Government and Public Service) and Joseph Cerami (Director, Public Service Leadership Program, Bush School of Government and Public Service) as members of the Executive Committee. The book consists of introduction preceded by a foreword and a letter from President, 4 chapters (panels). After the main text go extra materials – list of addresses, remarks, conference papers, biographies and sponsor information. The purpose of the conference was to examine the future of the NATO. Conference panels examined U. S. and European foreign policies and the potential for forging a new consensus on U. S. and European foreign policy and military strategy. Dr. Steinberg stated that â€Å"The difficulty remains that the United States and Europe do not have a sense of a compelling need for cooperation, thus even the smallest differences tend to divide them† (p. 14). It is needed to develop a deeper understanding of key security issues facing the U. S. and Europe at this critical time. James S. Corum, Training Indigenous Forces in Counterinsurgency: A Tale of Two Insurgencies (Carlisle Barracks, PA: Strategic Studies Institute of the U. S. Army War College, 2006). Book by James Corum tales about training indigenous police and military forces for counterinsurgency campaigns. The book consists of introduction preceded by a foreword, summary, biographical sketch of the author. After introduction go case study Cyprus, case study Malaya, conclusion and recommendations. Author states that â€Å"While every insurgency has its unique aspects, there are also circumstances that often are repeated in other insurgencies. This conclusion offers a few general insights to help understand the nature of counterinsurgency operations, as well as some specific recommendations to change U. S. military doctrine and policy for training indigenous police and military forces in counterinsurgency†(p. 34). This monograph aims to help fill the information gap about how indigenous security forces should be trained for counterinsurgency. Corum outlines the level of training which security forces need to conduct effective counterinsurgency operations, defines the role of the police in counterinsurgency, and discovers the role of irregular security organizations. Besides this the author tells about different training programs for producing effective military leaders. Martin Van Crevald, The Transformation of War (New York, NY: The Free Press, 1991). Israeli military historian Van Creveld advances a new understanding of the ends and means of war in his book â€Å"The transformation of war†. There were perhaps 160 armed conflicts around the world since the end of WWII. Those conflicts were not global. Therefore author speaks about low-intensity conflict (LIC) which is the true nature of contemporary war. Its principal characteristics are as follows: â€Å"First, they tend to unfold in ‘less developed’ parts of the world†¦. Second, very rarely do they involve regular armies on both sides, though often it is a question of regulars on one side fighting guerrillas, terrorists, even civilians, including women and children, on the other. Third, most LICs do not rely primarily on the high-technology collective weapons that are the pride and joy of any modern armed force† (p. 42). Israeli historian states that existing of empires made impossible for the ‘subjects’ to take the conflict to the heart of the empire. Van Creveld compares clashes between Hindus and Muslims in 1947-49, Nigerian Civil War from 1966 to 1969, Vietnamese conflict; analyses conflicts which taking place in the Sri Lanka, Iraq, Kurdistan, Sudan, Angola and half a dozen other countries. Book of Van Creveld answer a question what war is today. Thomas A. Dempsey, Counterterrorism in African Failed States: Challenges and Potential Solutions (Carlisle Barracks, PA: Strategic Studies Institute of the U. S. Army War College, 2006). The book of Thomas Dempsey examines three failed states in Sub-Saharan Africa – Somalia, Liberia, and Sierra Leone to give an outline of the terrorist groups operating there. â€Å"Counterterrorism in African Failed States† consists of introduction preceded by a foreword, summary, biographical sketch of the author. Then go defining state failure, case study methodology. Dempsey states that criminalization and disintegration of administrative structure of the failed state, collapse of public security forces provide advantageous circumstances for terrorists. The author focuses on the current the characteristics of a network of terroristic organizations and covers up two very different types of cells: terrorist nodes and terrorist hubs. â€Å"Hubs provide centralized direction and communication linkages among nodes that are decentralized and largely, if not entirely, independent of each other† (p. 6). Research reveals presence of both types of cells in those states. To fight with terrorist groups operating from failed states Dempsey suggests new strategy that combines both military and law enforcement efforts, supported by intelligence capabilities and intelligence-led policing. Thomas X. Hammes, The Sling and the Stone: On War in the 21st Century (St. Paul, MN: Zenith Press, 2006). Colonel Thomas X. Hammes contends that American military forces are engaging in a fourth generation of warfare, which he labels â€Å"4GW† (Fourth Generation Warfare) throughout â€Å"The Sling and the Stone: On War in the 21st Century†. That’s the only kind of war America has ever lost. First generation of war, Hammes sees, was conflicts of Napoleonic era, the second generation was World War I, and the third generation was World War II, focuses on examples of the evolution of 4GW. In the writing are analysed conflicts in Afghanistan, Vietnam and Iraq. And a new, forth, form of warfare â€Å"directly attacks the minds of enemy decision makers to destroy the enemy’s political will† (p. 11). Hammes contends Mao Tse-tung was the first who started a new form of war and Vietnamese general Vo Nguyen Giap have been influenced by Mao. The main author’s concept is that expanding of 4GW encouraged the fact that â€Å"only unconventional warfare works against established powers† (p. 103). The author asserts that current concentration on advanced technology is incorrect because the wars â€Å"are long term struggles that will be won or lost primarily with human skills and knowledge† (p. 14), because high-tech weapons have a little meaning when the enemy has a different concept of conflict. Samuel P. Huntingdon, The Clash of Civilizations and the Remaking of the World Order (New York, NY: Simon & Schuster, 1996). In â€Å"The Clash of Civilizations and the Remaking of World Order† Samuel P. Huntington suggests a new view international political theory, contending that in modern world the most important distinctions among peoples are cultural, but not political or ideological. â€Å"While nation states will remain the principal units of analysis in international affairs, their behavior will be shaped most decisively not by the pursuit of power and wealth (as realism suggests), but by cultural preferences, commonalities, and differences† (p. 21). The author argues civilization divides people of the same race, but at the same time people of different races are united by the same civilization. Huntington understands religion as a central uniting characteristic of civilizations. The global dynamic will be one of the civilizational â€Å"fault lines† along which civilizational blocs would engage each other. According to an author view civilizations clash because conflict is naturally prevalent in the international system. Therefore there are two levels of conflict between civilizations: micro-level (conflicts between adjoining states from different civilizations) and at macro-level (conflicts occur between major states of different civilizations). But to achieve cultural cohesion every civilization should develop its values, institutions and culture. Mark D. Mandeles, The Future of War: Organizations as Weapons (Dulles, VA: Potomac Books, Inc. , 2005). Mark D. Mandeles analyses major post-9/11 military events in his book to make consideration about future of warfare. The book consists of seven chapters. Its main theme is influence of organization upon military operations, and Revolution in Military Affairs (RMA) plays centrally into it. A qualitative improvement in weapons transforms the character of warfare. Mandeles states that military organizations will have to adapt in fundamental ways to seize the advantages offered by technological superiority, seeking optimum utilization of technology. But the optimum utilization can occur only through optimum organization. Author insists on â€Å"relationship between the difficulties of coordinating large organizations composed of many people and offices having specialized roles, and the challenges of calculation, attention, and memory that face individuals making decisions with inadequate or ambiguous information under short deadlines or stressful situations† (p 3). â€Å"The Future of War† gives information how command and control should be organized in the context of the changing new technology. Jerry Mander and Victoria Tauli-Corpuz, eds. Paradigm Wars: Indigenous Peoples Resistance to Globalization (San Francisco, CA: Sierra Club Books, 2006). â€Å"Paradigm Wars† is an anthology, edited by Jerry Mander and Victoria Tauli-Corpuz, which is dedicated to modern international relations. In this book twenty-seven intellectuals tell about globalization and how native peoples resist to it, about economic institutions and the indigenous nations. It records examples of how indigenous communities have used the global economy to create sustainable industry (such as ecotourist programs by communities in Belize and Australia), the role played by American Indians in a safer energy future and how the World Trade Organization (WTO) and the International Monetary Fund struggle for resources (wood, genetic materials, oil) situated on the native peoples lands. â€Å"Paradigm Wars† details impacts of extractive industries and bioprospecting on the environment, damage done by conservation groups. It gives information about degrading of cultural artifacts and languages and how indigenous communities protect their sovereignties as no community is more directly impacted by globalization than 350 million indigenous peoples. Anthology assures us that indigenous nations continue to resist against the New World order. Michael McClintoc, Instruments of Statecraft: U. S. Guerilla Warfare, Counter-insurgency, and Counter-terrorism, 1940-1990 (New York, NY: Pantheon Books, 1992). The book of Michael McClintoc is a study of how the U. S military applied special-warfare doctrine in third world nations. Scope of the book consists of introduction, 18 chapters divided to three parts and an epilogue. McClintoc tells about unconventional warfare, which in fact is state supported terrorism waged against ideological adversaries, from the Truman administration up to the recent war in the Persian Gulf. The author gives an expose of the dark side of American foreign policy, narrates about using of terroristic activities (torture, kidnapping, sabotage and assassination) to overthrow the foreign governments. The writing provides interesting facts for example that CIA helped to develop the infrastructure for state terrorism that appeared in Latin America during the 60s. It examinates tactical roots of U. S policy from the pronouncements of Clausewitz and Raymond Aron, to its ideological basis in the Monroe Doctrine and Woodrow Wilson’s post-colonialist crusade. And it’s continued nowadays. Michael McClintoc states that â€Å"special operations in the new world order would have a new range of objectives, with their missions—and pretexts—adjusted to the end of the Cold War. The new missions, such as drug enforcement, will provide a vehicle for continuing some of the old missions that persist from the Cold War and the counterinsurgency era. † Steven Metz and Raymond A. Millen, Future War/Future Battlespace: The Strategic Role of American Landpower (Carlisle Barracks, PA: Strategic Studies Institute of the U. S. Army War College, 2003). In monograph by Steven Metz and Raymond A. Millen, authors examine new trends in the strategic environment in their development in a future war. They outline tremendous challenges in war fighting in the post 9-11 era and insist on the need that U. S. Landpower should adapt to new type of conflict. As â€Å"transformation must continuously develop new operational and strategic concepts, educate soldiers and officers to implement them, and develop organizations and technologies to ensure they function† (p. x). To make that adaptation real, the monograph gives a scope of what will be the shape and characteristics of the future international security environment, responds characteristics of the future battlefield, and outlines the potential or probable roles and missions of the Army. After transformation â€Å"the Army is vital to the type of strategy that would best promote American interests over the long term† (p. 33). Williamson Murray, ed. National Security Challenges for the 21st Century (Carlisle Barracks, PA: Strategic Studies Institute of the U. S. Army War College, 2003). An anthology edited by Williamson Murray consists of reports written by officers who participated in the Advanced Strategic Art Program (ASAP) during their year at the U. S. Army War College. ASAP is a course instructing in theater strategy. Essays included in this volume provide insights into challenges facing the defense establishment in the United States at the beginning of the 21st century in the post 9-11 era. In the foreword of the anthology Murray states â€Å"that America needs officers who possess a deep understanding of the difficulties involved in the use of force in the international arena as well as understand the complex problems involved in the political and strategic challenges confronted by the United States†(p. 1). So the authors speaking about present army problems address such issues as the development of officer’s carrier and make predictions about how could be â€Å"combined tactical and operational excellence with intellectual curiosity in their careers† (p.15). Williamson Murray, ed. A Nation at War in an Era of Strategic Change (Carlisle Barracks, PA: Strategic Studies Institute of the U. S. Army War College, 2004). This book is a compilation of essays, edited by Williamson Murray, written by the students enrolled in the Army War College’s Advanced Strategic Art Program (ASAP). It consists of 14 essays preceded by a foreword and an introduction. The authors give coverage to some issues connected with transforming the U. S. Army to engaging in active combat operations associated against terrorists. The main theme of the anthology is lessons of Iraq conflict. Dr. Murray states in foreword that â€Å"the victory over Saddam Hussein’s forces underlined that the fundamental nature of war is not going to change,† because of â€Å"the technological monism† of American forces â€Å"has quite simply foundered on the realities of the battlefields in Iraq† (p. 2). The editor observes that â€Å"the conflict also suggests that the American military needs to think in a more holistic fashion about the conduct of war at the operational level† (p.3). The authors of the compilation provide thorough examination of the lessons from the battlefield, outline the U. S. national strategies, rise up the problem questions and offer ways to resolve. The final conclusions of the compilation states â€Å"The United States needs to focus on learning the right lessons from its past conflicts by examining not only what went right, but also by examining what went wrong and what adjustments potential adversaries have made as a result of U. S. actions† (p. 361). Henry E. Sokolski, ed. Taming the Next Set of Strategic Weapons Sets (Carlisle Barracks, PA: Strategic Studies Institute of the U. S. Army War College, 2006). This volume edited by Henry Sokolski features research the Nonproliferation Policy Education Center commissioned. It consists of 9 chapters divided into three sections, preceded by an introduction. The book starts with the statement that nowadays nuclear technologies have become much more difficult to control. â€Å"Attempts to develop a legally binding inspections protocol to the Biological Weapons Convention were recently rejected by U. S. officials as being inadequate to catch serious violators while being prone to set off false alarms against perfectly innocent actors. † Therefore the anthology is designed to illustrate what might happen if these emerging threats go unattended and how best to mitigate them. Patrick Clawson of the Washington Institute makes clear the issue of further proliferation is Iran in Chapter 2, â€Å"Proliferation in the Middle East: Who is Next after Iran? † By the end of the chapter Sokolski argues â€Å"that the greatest security danger renewed strategic arms proliferation presents is not the increased chance of nuclear theft or terrorism† (p. 6). The book explains how the United States and other advanced states might share unmanned aerial vehicles (UAV) services and turn-key missile systems rather than handing over the means for their production. Strobe Talbott and Nayan Chanda, eds. The Age of Terror: America and the World After September 11 (New York, NY: Basic Books, 2001). â€Å"The Age of Terror: America and the World After September 11† was written just a few months after the terrorist attacks. But each of the eight chapters provide critical analyses of the American and international developments and events that are as helpful in explaining 9/11. The authors of the book placed events of September 11 into highlighting political and historical contexts. â€Å"The post-cold war era began with the collapse of one structure, the Berlin wall on November 9,1989, and ended with the collapse of another, the World Trade Center’s twin towers on September 11† (p.3). Ideas shared by Strobe Talbott and Nayan Chanda compose serious discourse about American post-9/11 policies. The authors states that â€Å"Americans were not responsible for the Pearl Harbour, but they would have been irresponsible in the extreme if they had not, as a consequence of that attack, dramatically altered their policies†(p. 5). And the crucial conclusion which is drawn in the book is that the geographical position and the military power of the U. S. are no longer sufficient to ensure its security.

Free Essays on Islam in the African American Experience

In his incisive book, Islam in the African American Experience, Richard Brent Turner takes the reader through the evolution of Islam in black America. First, he discusses the â€Å"old Islam† brought over with the slaves. Then turner describes how â€Å"new Islam† was formed out of Pan-Africanist and Black Nationalistic doctrines of the late nineteenth century. Finally, Turner goes on to talk about different sects of new Islam in the black community. Part one of the book is called â€Å"Root Sources†. In it, Turner comprehensively demonstrates how he believes that, â€Å"The new American Islam was deeply influenced by racism in America, by the Pan-African political movement of African Americans in the early twentieth century, and by the historic patterns of racial separation in Islam.†(p.67) Turner utilizes Part one to set the stage for the â€Å"new Islam† of the twentieth century discussed in part two. In the first chapter, titled â€Å"Muslims in a Strange Land: American Muslim Slaves in America†, Turner describes for the reader the early evolution of Islam among blacks in West Africa. He also describes how that same brand of â€Å"old Islam† would follow African Slaves across the Atlantic to the shores of North America. Turner focuses on how Islam spread to West Africa, and how it was adapted and changed by the natives. North African Muslims helped plant the seeds for West African Islam through their encounters with sub-Saharan Africans by way of a slave trade. Often times these Arabs and North Africans would settle in the West African towns, creating an Islamic presence in the town. Natives were generally impressed with their intellect and religious beliefs. One thing that the Muslims offered that caught the attention of the West Africans was a chance to become literate by way of learning Arabic. Later, â€Å"teachers and messengers† of Islam would arriv e in West Africa. This was a catalyst for the mass conversion of Wes... Free Essays on Islam in the African American Experience Free Essays on Islam in the African American Experience In his incisive book, Islam in the African American Experience, Richard Brent Turner takes the reader through the evolution of Islam in black America. First, he discusses the â€Å"old Islam† brought over with the slaves. Then turner describes how â€Å"new Islam† was formed out of Pan-Africanist and Black Nationalistic doctrines of the late nineteenth century. Finally, Turner goes on to talk about different sects of new Islam in the black community. Part one of the book is called â€Å"Root Sources†. In it, Turner comprehensively demonstrates how he believes that, â€Å"The new American Islam was deeply influenced by racism in America, by the Pan-African political movement of African Americans in the early twentieth century, and by the historic patterns of racial separation in Islam.†(p.67) Turner utilizes Part one to set the stage for the â€Å"new Islam† of the twentieth century discussed in part two. In the first chapter, titled â€Å"Muslims in a Strange Land: American Muslim Slaves in America†, Turner describes for the reader the early evolution of Islam among blacks in West Africa. He also describes how that same brand of â€Å"old Islam† would follow African Slaves across the Atlantic to the shores of North America. Turner focuses on how Islam spread to West Africa, and how it was adapted and changed by the natives. North African Muslims helped plant the seeds for West African Islam through their encounters with sub-Saharan Africans by way of a slave trade. Often times these Arabs and North Africans would settle in the West African towns, creating an Islamic presence in the town. Natives were generally impressed with their intellect and religious beliefs. One thing that the Muslims offered that caught the attention of the West Africans was a chance to become literate by way of learning Arabic. Later, â€Å"teachers and messengers† of Islam would arriv e in West Africa. This was a catalyst for the mass conversion of Wes...

Free Essays on Data Analysis

Field Essay: Regulatory -Making in the American States: A Review of Theories and Evidence Brian Gerber, State University of New York, Stony Brook Paul Teske, State University of New York, Stony Brook While most studies of the determinants of regulatory policy-making have concentrated on national-level issues, state-level regulatory politics represent a productive opportunity to examine the efficacy of competing theories of the regulatory process over variable political, economic, and demographic conditions. In this paper we discuss the significance of state-level regulation to broader theoretical understandings of policy-making. We review a broad set of recent empirical work in the context of three models of policy-making: principal-agent theory, Gormley's salience and complexity model, and Lowry's dimensions of federalism model. The relative effectiveness of the three approaches in explaining the dynamics of political controls or influences over state-level regulation is assessed in order to point to future theoretic directions for the field. We conclude by suggesting the need for a greater integration of incentive-based and issues-based explanations of regulatory policy choices in the states. Research Question: Is regulatory Policy-Making in the American states merely a review of theories and evidence? Hypothesis: State-Level regulations of policy-making are significant in the broadening of theoretical understandings of general policy making. Study Design/Method: Political Scientist review a broad set of recent empirical work in the context of three models of policy making: principal agent theory, salience and complexity model and dimensions of federalism model. Conclusion: The conclusion was to suggest the need for a greater integration of incentive-based and issue based explanations of regulatory policy choices in the states.... Free Essays on Data Analysis Free Essays on Data Analysis Field Essay: Regulatory -Making in the American States: A Review of Theories and Evidence Brian Gerber, State University of New York, Stony Brook Paul Teske, State University of New York, Stony Brook While most studies of the determinants of regulatory policy-making have concentrated on national-level issues, state-level regulatory politics represent a productive opportunity to examine the efficacy of competing theories of the regulatory process over variable political, economic, and demographic conditions. In this paper we discuss the significance of state-level regulation to broader theoretical understandings of policy-making. We review a broad set of recent empirical work in the context of three models of policy-making: principal-agent theory, Gormley's salience and complexity model, and Lowry's dimensions of federalism model. The relative effectiveness of the three approaches in explaining the dynamics of political controls or influences over state-level regulation is assessed in order to point to future theoretic directions for the field. We conclude by suggesting the need for a greater integration of incentive-based and issues-based explanations of regulatory policy choices in the states. Research Question: Is regulatory Policy-Making in the American states merely a review of theories and evidence? Hypothesis: State-Level regulations of policy-making are significant in the broadening of theoretical understandings of general policy making. Study Design/Method: Political Scientist review a broad set of recent empirical work in the context of three models of policy making: principal agent theory, salience and complexity model and dimensions of federalism model. Conclusion: The conclusion was to suggest the need for a greater integration of incentive-based and issue based explanations of regulatory policy choices in the states....

Is business bad for science & stop selling out science to commerce Essay - 1

Is business bad for science & stop selling out science to commerce - Essay Example The paper seeks to show that commercial influences on scientific research have become increasingly detrimental. First, commercial influences on scientific research have led to failure to release some of the scientific results seen as harming industries. For example, the results may be on danger posed by certain substances or drugs produced by companies. As a result, such companies are most likely to engage in a campaign that will ensure that such results do not come to the public limelight. A classical example is seen through Nancy Olivieri of Toronto University (Slaght & Pallant, 2006). Olivieri notes that that one of drug companies engaged in a campaign that she did not publish her results concerning a drug she found to have a high level of toxicity (Slaght & Pallant, 2006). The allegation is serious knowing that such drug will be in the public for use. Hence, this is not just unethical, but also detrimental to the public as it may lead to serious short and long term harm. Secondly, the influence of business on science has made it difficult for public to know how various advancements may be harmful to health and environment. Most of the research is done with little focus on the public concerns (Slaght & Pallant, 2006). The focus has been on ensuring their competitiveness, and business groups have been able to have their way with funding from bodies concerned with research. For example, genetic has been seen as playing a leading role in agriculture due to such influence. Hence, other environmental friendly approaches have been ignored such as minimal use of chemical fertilizers and pesticides (Slaght & Pallant, 2006). In addition, through funding most companies ensures that results are favorable to them. There has been damning evidence mostly in pharmaceuticals and biotechnology sectors. For example, it has been established that funders mostly choose scientists that are

The Features Of The Education Of Children With Autism Essay - 1

The Features Of The Education Of Children With Autism - Essay Example When playing or cooperating with others, he imagines goals and objectives differently, and one of the few ways that he is mean or uncooperative with his fellow classmates is when he views them as â€Å"stupid† because they don't share his perspective on the game or its objectives. He is very rational in some ways, struggling to understand how others make emotionally motivated or social decisions. Adam B. does very well in art, geometry, science, and math getting As and Bs very easily and wondering why others find it so hard. He fails to understand how they can be doing badly at these tasks. Meanwhile, he struggles to get above a C in history, English, and other classes, though he has managed to keep his grades high. The material does not resonate with him, and he finds it very hard to do anything besides keeping dates and places straight: He finds it difficult to understand motivations in stories and history. He is competent in music but he doesn't understand what others experience when they listen to it: He views music exclusively as a way to calm him and doesn't like the noise. In physical education, he is poorly coordinated but very strong and doesn't know how to coordinate his own strength. He is larger than most of his classmates, being in the 80th percentile of height. His social strengths are that he is very nice, helpful to others, and tries to greet others warmly. His academic strengths are in rational, logical, ordered tasks that do not involve understanding motivations or theories. However, he gets very impatient with others. He struggles to make eye contact, and when he is nervous, he does repetitive behaviors that distance him from others: He mutters a nonsense language under his breath and plays with his fingers, tapping them against each other and shaking them rhythmically. He acts up when there is too much noise or activity, and finds it hard to play with others when they are being too loud.