Police States and Territories of India and Civil Services Examination free essay sample

IPS officers are recruited from the state police cadres and from the rigorous Civil Services Examination conducted by Union Public Service Commission every year. [7] Due to an ongoing shortage of police officers in India, the Ministry of Home Affairs proposed the creation of an Indian Police Service Limited Competitive Examination to be conducted by UPSC. [8] The Civil Services Examination has a three stage competitive selection process. At stage one, there is an objective type examination called the preliminary exam. This is a qualifying examination. It consists of a General Studies paper and an aptitude test. Only the candidates who pass this can appear for the Main Examination which consists of nine papers. Each candidate has to select an optional subject (one paper) and to take six General Studies papers, an Essay, an English language paper and a regional language paper. This is followed by an interview. After selection for the IPS, candidates are allocated to a cadre. We will write a custom essay sample on Police: States and Territories of India and Civil Services Examination or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page There is one cadre in each Indian state, with the exception of three joint cadres: Assam-Meghalaya, Manipur-Tripura, and Arunachal Pradesh-Goa-Mizoram-Union Territories (AGMUT). Two-thirds of the strength of every cadre is filled directly by IPS officers and the remaining are promoted from the respective states cadre officers. State Police Services (India) Indian Police Service and Law enforcement in India The State Police Services , simply known as State Police or SPS are police services under the control of respective state governments of the States and territories of India. The candidates selected for the SPS are usually posted as Deputy Superintendent of Police or Assistant Commissioner of Police once their probationary period ends. On prescribed satisfactory service in the SPS, the officers are nominated to the Indian Police Service. [1] The recruitment to this service is done by the respective State Governments, usually through State Public Service Commissions. The recruitment to SPS is also on the same pattern as that for IPS. The only difference is that the recruitment of SPS officers is made by the State Public Service Commission concerned through usually a combined competitive examination for State Civil Services which in the case of IPS is through the All-India Civil Services Examination conducted by Union Public Service Commission . However, in case of Union Territory, recruitment to SPS is also made by Union Public Service Commission through the Civil Services Examination as one of the Group-B Services. State police requirement in large States like Tamil Nadu, Uttar Pradesh, Madhya Pradesh, Bihar, Rajasthan, Maharashtra and Andhra Pradesh is greater as compared to the smaller States like Himachal Pradesh, Punjab, Haryana, Kerala, Sikkim and north-eastern States. After selection, which again is based upon the choice of service and merit of a candidate, selected candidates are required to undergo vigorous probationary training before getting posted as ACP or DSP.

Types of Fixed Price Contracts

Types of Fixed Price Contracts Fixed price contracts are a bit self-explanatory. You propose a single price to accomplish the work being sought. Once the project is complete the government customer pays you the agreed to price. Your cost to complete the work does not factor into how much you are paid. Types of Fixed Price Contracts Firm Fixed Price or FFP contracts have detailed requirements and a price for the work. The price is negotiated before the contract is finalized and does not vary even if the contractor needs to expend more or less resources than planned. Firm fixed price contracts require the contractor to manage the costs of the work in order to make a profit. If more work than planned is required then the contractor may lose money on the contract. Fixed Price Contract with Incentive Firm Target (FPIF) contract is a firm fixed price type contract (as compared to a cost reimbursable). The fee can vary depending on whether the contract comes in above or below planned cost. These contracts do contain a ceiling price to limit the government’s exposure to cost overruns. Fixed price with economic price adjustment contracts are fixed price contracts but they contain a provision to account for contingencies and changing costs. An example is the contract may contain an adjustment for an annual salary increase. Computing Fixed Price Fixed price contracts can be lucrative or cause a big loss to a company. Computing the proposed fixed price follows a similar to cost plus contract pricing. Study the request for proposals carefully determining the scope of work to be completed, labor categories of personnel needed and materials to be procured. A conservative approach to scoping the work (resulting a higher proposed cost) is preferred to offset the risk level of the work taking more effort and money than planned. However, if you propose too high a price you could lose the contract by not being competitive. Start computing the fixed price you will propose by creating a general work breakdown structure (WBS) for the project. Using the work breakdown structure you can estimate the number of labor hours by labor category needed to complete each phase of the project. Add in the materials, travel and other direct costs to the labor (priced at your labor rates) to get the proposed contract cost. Add fringe, overhead and general administrative rates to the appropriate costs to get the proposed project cost. Fee is then added to the planned cost to obtain the final fixed price you will propose. When deciding the fee take careful account of the amount of risk you have in the project not going at least as well as planned. Any risk of cost overruns should be factored into the fee. If you feel confident you can complete the work in the proposed costs then you can reduce your fee to be more competitive. For example, if the contract is to provide mowing services on base then you can estimate the amount of labor that will be required fairly accurately since the amount of mowing is well defined. If the contract is to develop a new, renewable fuel type for tanks then your risk of incurring more costs than planned is much greater. Fee rates can range from a couple of percent to 15% depending on the risk level. Note that the government and your competitors are also computing the project risk level and the related fee so be reasonable and realistic in your computations. Proposing the Fixed Price Here is where the couple of fixed price contracts come into play. When finalizing the price you will propose know the fee type required in the request for proposals. If an economic adjustment is allowed then you will need to propose what this percentage will be for each year of the contract. This is also called the escalation. Modify the computed fixed price to match the request for proposals and submit your winning proposal.

First line Managment Essay Example | Topics and Well Written Essays - 2000 words

First line Managment - Essay Example Various studies have postulated that most executives and first line managers tend to be unaware of the various issues until they come out of hand and become a crisis that is very complicated and hard to resolve. Most of these can be avoided only through learning of the skills that enable the first line managers implement strategies for ongoing employee performance success though on the general it is necessary that companies or the groups have a game plan intact. Amongst the issues affecting performance include the working environments, the attitude of the employees towards the organization and the management in general, employees morale and most importantly the leadership style of the organization as regards to addressing employees grievances (Katzenbach and Smith 1993). 1.1 The manager’s role in identifying performance issues in a team Various studies have indicated that the act of holding employees accountable has proved to be the most effective in ensuring consistency in cl arity for performance expectations. This has been propagated as the most important element necessary for motivating work environment. For the managers, a career defining moment for most managers arises during instances where decisions are to be made as regards to addressing or opting to ignore the performance problems. The first step role the manager in identifying performance issues in a team includes devising parameters for performance. When a manager knows what is expected of his employees, then he is in a better position of determining whether the employees are able to reach their targets or not (Katzenbach and Smith 1993). When the manager sets the parameter s for a desirable behaviour or performance, the important thing to keep in view is on how poor performance or undesirable behaviour has effects on not only the organization, but also the employees and the customers. This plays a significant role in enabling the manager has a clear view of the desirable behaviour thus conseq uently placing him in a better position to analyze the employees’ performance. However, the manager should be very keen while analysing performance so that focus is not given to people issues but instead on their performance. Previous researches have shown that employing a subjective view during performance analysis might lead to confrontations between the manager and the employees. When performance problems are identified early, it plays a significant role in helping both the manager and the employee to reach an amicable solution to most of the problems. The main reason behind is on the manager who is entitled with the responsibility of leading the process and coming up with a solution that will initiate a positive development that will in the end benefit the employees and the organization as a whole. It should always never be forgotten that the main purpose of the process has always been to resolve the problem and be a valued employee. 1.2 How to evaluate individual and tea m performance and behaviours Performance evaluation has proved to be important in providing employers with an opportunity to establish their employees’ behaviour and determine their contribution to the organization which is critical to developing a powerful work team. Numerous

Industrial safety engineering (safety in work enviroment) Term Paper

Industrial safety engineering (safety in work enviroment) - Term Paper Example The government regulations on organizational safety and health (OSHA) demand that organizations maintain health and safety standards to ensure that their employees work in a minimum risk working environment. Failing to comply with these regulations attracts legal penalties that often are consequential to the organization. One of the superior ways of maintaining health and safety within an organization is educating the employees on the need for safety in a working environment and the minimum safety level requirements demanded in the organization. The management should thus be aware of how to induce effective training programs and how to align the employees towards the managerial objectives as far as health and safety is concerned within the work place. In reality, employee training is a key strategy to minimization of accidents, illnesses and death in work environments. Safety and health are two closely related terms yet very distinct in an industrial setting, hence the need to separa te them. Goetsch (2008), an industrial and safety professional, define safety in an organization as the ability to keep the employees away from the accident-causing situations that might cause damage, injury or even kill the employee. For instance, in an engineering firm, engineers have to operate electrically driven machines such as conveyor belts and grinders. When such machines come into contact with human beings, they are likely to cause accidents, some of which may be fatal. As such, it is crucial to safeguard the life of an employee from such machines to avoid unnecessary accidents in an organization. On the other hand, health maintenance refers to the ability to protect employees from disease causing environments. In industrial organizations, say a manufacturing plant, employees are exposed to smoke that may cause lung diseases. In this light, organizations have a core responsibility to avoid accidents and industrial related diseases within the employee population. In the Uni ted States the Organizational Safety and Health Act (OSHA) provides the standards that industrial organizations should comply with. The OSH Act provides that each business organization has a general duty to ensure that their employees are safe and free work environment hazards. Each year, the federal government, through their safety supervisors, conduct random safety inspections to observe whether organization have applied safety programs that comply with the OSHA standards. Over 50, 000 organizations are scrutinized and failure of compliance attracts fines, penalties and even temporary or permanent closure of organizations. One requirement of the OSH Act is that the employees have the â€Å"right-to-know† the health risks and conditions of the organization before they are assigned to their duties (United States Department of Labor, 2013). Resultantly, the act recommends that every organization implement an employee training program to ensure that employees are aware of the d angers that they risk in their working conditions. In essence, the implementing a health and safety training program is a compulsory requirement for every organization. Putting the legal side of organizational health and safety aside, a healthy working environment has many economic benefits to the organization. Burton (2008) points out to the high financial cost that organizations pay for failing to implement standard work environment conditions. First, unhealthy employees are likely to absent from

Tourism Trend Research Paper Example | Topics and Well Written Essays - 1000 words - 1

Tourism Trend - Research Paper Example However, in recent years, Florida has been able to develop a novel niche in tourism business called Cruise Tourism. The paper focuses on this new upcoming tourism trend that is making rapid progress in Florida now. In recent years, Florida has become a major tourist destination for variety of reasons. Florida theme parks such as Busch Gardens at Tampa Bay, Magic Kingdom, SeaWorld and Typhoon Lagoon at Orlando, Epcot in Disney World offers a unique experience to the tourists. Most of the tourists make a dedicated visit to some of the theme parks in Florida. Sun shines in Tampa Bay, for almost 360 days in a year, lures tourists to come over there. Tampas only water park, Adventure Island spread in 30 acres also supplements tourists’ experiences that they never want to forget (Henthorn, 2014). It is widely known that the US economy suffered immensely due to financial crisis during 2008-2009; accordingly, American spending on leisure travel also declined. In view of the depressed economic scenario, the tourism industry had to extend Cruise tourism is going to be a future trend in Florida as disposable incomes of the people increases. As per Satchell (2013), Florida is the only state that has some of the busiest cruise ports that include Port Everglades, PortMiami, and Port Canaveral. These three ports in Florida generate around 36 percent of the total $19.6 billion business estimated nationwide. It is important to note that in 2012 almost 60% of the cruise tourists began their voyage from Florida registering a 2.6 percent increase over 2011. In 2011, 13.5 million passengers took advantage of cruise ship vacation. Port Miami and Port Everglades have become top cruise ship organizing port in Florida. Port Everglades can boast of having the worlds largest cruise ship – a 225,000-ton Royal Caribbean mega ship called the Oasis of

The Comprehensive And Flat Tax System Economics Essay

The Comprehensive And Flat Tax System Economics Essay The comprehensive income tax system in its ideal form enjoys a good reputation due to the structure which is based on the ability to pay principle. In general this principle points out that taxpayers with the same low level of income are taxed at the same rate and the ones with higher income are taxed heavier. 4 What makes this taxation system even more attractive to countries is that due to the equalization of capital and labour income, there is no interest in income shifting. This would be a so called tax arbitrage profit. That means it is more profitable to transform labour income into capital income and pay less taxes due to the different tax burden between labour and capital income. 4 2.1.2 Disadvantages of the comprehensive tax system 4 2.2 Flat Tax 5 2.2.1 Advantages of the flat tax system 5 2.2.2 Disadvantage of the flat tax system 5 Introduction In this Paper I will discuss the so called dual income tax. This system is considered to be one of the most auspicious taxation alternatives to existing taxation systems. This paper is build up in three big chapters. Firstly I will describe the environment of the actual taxation systems. On the one hand there is the system which is used in almost all European countries, the so called comprehensive personal income tax. And on the other hand the flat tax system, which can be found in the Este-European countries. Secondly I will point out more accurately the development of the Dual income tax system with its mayor advantages and disadvantages. Finally I will draw my personal conclusion to the dual income taxation system, its possibilities and future evolution. The major objectives of the taxation system in a country are clearly to earn as much tax affordable to obtain a solid and running state. This aim is collateral with the idea that everybody pays the amount of taxes one has to pay according to the ability to pay principle. Therefore leave as little as possible chances to cheat. Aligned with this aim the system should have two additional targets, fairness and simplicity. Fairness as a basis requires a system to be fair in the way that people with same income should be taxed in the same way. Simplicity should make taxpaying as easy and efficient as possible. This means in an ideal world there would be no exceptions or special tax treatments. Through globalization, easier and faster communication, many people start to find more and more possibilities to optimize their tax expenditures. This, for example is possible by investing in foreign countries causing harm to the own. As a consequence of missing tax income and loosing the possibility to keep up the states standards, a change in form of a reform is unavoidable. There are as many possibilities as there are countries on earth to reform a taxation system, by raising / lowering taxes or changing the whole system to become more attractive again. I will now present 3 exemplary systems. The comprehensive tax system The comprehensive income tax system also known by other synonyms as global income tax, unitary income tax or synthetic income tax is the most used taxation system in western European countries. It has got its name due to the fact that all income types are seen as a one and therefore are added together and taxed as one whole income. In Germany it was installed in the late 1950, and since then has been subjected of many changes from its original form. It was seen as the ideal tax system in Europe because in its original form it could align fully with the ability to pay principle and to both tasks of simplicity and fairness. This method is composed as a system which adds together all the taxpayers income (from labor, capital, rent and business) in a single measure and taxes it with a single progressive tax. Labour income is usually defined as income earned from activities as an employed individual. Capital income can take a variety of forms such as dividends, interests, income from real estate and to add further complications capital income is not always from a single organization, but can come from pension funds, life insurance companies, corporations, banks etc. Business income is income earned out of entrepreneurial activities. Normally the minimum subsistence level remains tax free. Income surpassing this minimum level is typically taxed on a progressive scale. For example in Germany it starts with a tax rate of 15% and ends up as high as 50%. Losses of one income type can be offset with gains from other sources. One tax rate will then be applied on the taxpayers total income (Synthetic taxation system). The idea behind the comprehensive tax scale is the assumption that someone with higher income is able not only in absolute but also in relative numbers to pay a higher share of his earnings to the government. This is by the majority of the most western cultures felt as a fair distribution of the tax burden also called tax fairness. This is the reason why there is a progressive tax table lying behind this structure. 2.1.1 Advantages of the comprehensive tax system The comprehensive income tax system in its ideal form enjoys a good reputation due to the structure which is based on the ability to pay principle. In general this principle points out that taxpayers with the same low level of income are taxed at the same rate and the ones with higher income are taxed heavier. What makes this taxation system even more attractive to countries is that due to the equalization of capital and labour income, there is no interest in income shifting. This would be a so called tax arbitrage profit. That means it is more profitable to transform labour income into capital income and pay less taxes due to the different tax burden between labour and capital income. 2.1.2 Disadvantages of the comprehensive tax system Although this taxation system seems to be clear and easy, when installed and worked with there are always specialties and exceptions. These treatments were implemented during many years and destroyed the purity of the comprehensive system. The special treatments came along with a high amount of administrative costs and a loss of the simplicity. The possibility of the capital income to become negative and be cleared with the labour income is just one example. This even can be seen in the tax declaration. Hardly anybody is capable to hand in a correct tax declaration without concerning a tax accountant. All countries with the comprehensive taxation system implied special tax treatment for a particular type of income (e.g. pensions, capital gains or lottery wins) to grant a tax relieve. But there is no systematic reason that for example lottery wins stay completely income tax free in Germany. Theoretically the State should levy taxes to generate income for funding its public tasks, as production public goods (eg. Schools, streets). It should not use the taxation system to channel the spending and investment behaviour of its citizens and tax payers. By doing so the systematic foundation, the justification and the acceptance of the comprehensive taxation system gets lost. The maximum rate should in no case surpass the 50% level because it is perceived as unfair from the tax payers when more than half of the money earned has to be transferred to the government. Some decades ago Sweden had a maximum tax rate of 90% with the consequence that people had no incentive anymore to generate income and tried to transfer their income stream to foreign countries. This effect is described as a so called Laffer curve. (It is used to illustrate the concept of  Taxable Income Elasticity  (that  taxable income  will change in response to changes in the rate of taxation). The curve is constructed by  thought experiment. First, the amount of tax revenue raised at the extreme tax rates of 0% and 100% is considered. It is clear that a 0% tax rate raises no revenue, but the Laffer curve hypothesis is that a 100% tax rate will also generate no revenue because at such a rate there is no longer any incentive for a rational taxpayer to earn any income, thus the revenue raised will be 100% of nothing. If both a 0% rate and 100% rate of taxation generate no revenue, it follows that  there must exist  a rate in between where tax revenue would be a maximu m. The Laffer curve is typically represented as a stylized graph which starts at 0% tax, zero revenue, rises to a maximum rate of revenue raised at an intermediate rate of taxation and then falls again to zero revenue at a 100% tax rate. One potential result of the Laffer curve is that increasing tax rates beyond a certain point will become counterproductive for raising further tax revenue because of diminishing returns.) 2.2 Flat Tax An alternative to the just described global tax system is the so called flat tax system. Herewith a flat proportional taxation for all net income types, capital, labour and other income is installed. This taxation system does not consider the taxpayers ability to pay taxes but sets a flat level for all income types. Some east European countries (Russia and Slovakia) have installed this taxation system. Russia replaced its progressive taxation system with a single flat tax rate of 13%. (Under a pure flat tax without deductions, companies could simply, every period, make a single payment to the government covering the flat tax liabilities of their employees and the taxes owed on their business income.  For example, suppose that in a given year, ACME earns a profit of 3 million, pays 2 million in salaries, and spends an added 1 million on other expenses the IRS deems to be taxable income, such as stock options, bonuses, and certain executive privileges. Given a flat rate of 15%, ACME would then owe the IRS (3M + 2M + 1M) x0.15 = 900,000. This payment would, in one fell swoop, settle the tax liabilities of ACMEs employees as well as taxes it owed by being a firm. Most employees throughout the economy would never need to interact with the revenue authorities, as all tax owed on wages, interest, dividends, royalties, etc. would be withheld at the source.) 2.2.1 Advantages of the flat tax system Aim of this taxation method is to gain a very simplified and transparent Tax system. Those who perceive the comprehensive taxation system with its progressive effects as unfair often are in favor of a flat tax system and claim it to be fairer to apply the same tax rate to all income sources and amounts. Because there is only one tax rate for all income, the administration costs are definitely lower and there is a balance between lower tax and lower cost. Additionally every taxpayer can easily calculate his taxes due which are usually not the case in the very complex progressive taxation system. After Russia installed the flat tax the real revenues from its Personal Income Tax rose by 25.2%, 24.6% and 15.2% in the first three years. 2.2.2 Disadvantage of the flat tax system Despite all the Pro arguments the problem of the flat taxation system is that hardly any country could keep it as a fully flat income tax system due to too many special tax treatments. Because everybody has to pay the same percentage of his total income the ability of pay performance is not considered or minded. This is the biggest contra argument of the flat tax system. It only seems to be a fair system but leaves only a small to no gap for a fair sharing of the tax burden. For many people it is not convincing why rich people should only pay as much as the poorer. And therefore it can hardly survive. In Addition to fairness another adverse point is the fact of the pure flat tax system that the government loses its power to steer the investing behavior. So if it would be of interest to support the private pension reserves, a deduction of capital income taxes on these payments is not possible. The Dual Income Tax Development of the Dual Income Tax (DIT) system The Dual Income Tax (DIT) is a combination of both of the recent presented tax systems. It is not a plain comprehensive system with a single progressive tax development or a flat tax with only a proportional tax, but a combination of both. It attempts to tax the personal capital income at a uniform (low) proportional tax while maintaining a (higher) progressive rate on the labour income. This taxation system was first introduced in Denmark 1987, other northern countries as Finland, Norway or Sweden followed. Until today the Norwegian system is seen as the most experienced one and is seen as very respected for the consistency with which it was implemented. Until today the system as such had to be subject to changes. Germany introduced the dual income tax system in 2009. Income was taxed according to the global tax system with the progressive taxation method whereas capital income was taxed deducted at source at a rate of 25 %, without exception. A unique aspect of the dual income tax system is the problem of how to distinguish labour from cpital income when the two are mixed together. A typical example is the business man who provides labour and capital with one business. These types of business are tempted to declare their gains of labour as capital income to avoid the higher progressive tax. The Finnish Government countered this problem with a division of dividends paid by unlisted companies into two components. Each half is then treated as either labour or capital income. Advantages of the Dual Income Tax system A country with lower capital income taxation becomes more attractive to foreign investors with a higher local capital income tax. This also has a positive effect on the attractivity of corporate investments. The further positive impact on the economic development is obvious. The generation of capital income tax by collecting it at its source, creates a higher possibility of tax payment in comparison to individual tax declaration. The incentive for capital exports and tax avoidance is reduced by a lower tax rate on capital income. It also diminishes the risk of tax evasion. Neutrality or simplicity means an equal treatment of capital income tax without personalized deductions or any other special handling. The main tax income which is raised for public finance can be brought up alone by the labour income tax. Disadvantages of the Dual Income Tax system Compared to the comprehensive taxation system, the dual income tax system has left the tax arbitrage is theory open. This is the (income shifting between higher-taxed labour income and lower-taxed capital income) to gain the difference between these two tax rates. Nevertheless it can reduce the incentives of capital exports to cheaper capital income neighbor countries. A common mentioned disadvantage of the dual income tax system it the so called problem of the double taxation. This taxation problem does not only exist in this taxation system but is characteristic for this system. Double taxations is a  taxation  principle  referring to income taxes that are paid twice on the same source of earned income. The problem herewith is the question when and how the best way is to tax capital income. The current scheme taxes the first time when earned as labour income. The taxpayer now has got two options, one would be to consume directly and have no further problems. In times of shrinking pension accounts many people prefer to save the money in forms of capital investment eg. shares, bondsà ¢Ã¢â€š ¬Ã‚ ¦ The real dual taxation problem now appears when these capital investments start to pay their interests or dividends. The argument behind this contra argument is that the capital to buy a investment was already taxed. 3.4 The dual income tax system in Germany and its impact In this section I will outline the general impact of the dual income tax system for Germany. In 2009 Germany installed the dual income tax system, keeping its progressive tax for labour income and changing its capital income to a flat taxation rate of 25%. The aim of this change from the comprehensive to the dual income tax system was diverse. First of all the German state wanted to stop the emigration of capital income to abroad countries. By implementing the 25% capital income tax Germany became more attractive to investors from foreign countries like Switzerland due to their higher taxation rate of 35%. As an additional positive effect Germany could hold its own capital income taxes in the country. If Germany would have kept it this way, a major relief of administration on the governmental and in the private sector would have been seen. The taxation on capital income would have been done directly as a deduction at source by the capital organization like banks or pension organizati on, as a standard anonymous fee. This as consequents would have meant a higher and more continuous reliable income flow and a real established flat tax for the capital income tax. But this was not the case, due to a minority, the people whose income tax is below the minimum subsistence level. These people claimed that the taxation of capital income at a rate of 25 % compared to their taxation level from the comprehensive taxation system which is lower than 25 % is unfair and not feasible. This is why the German model of the dual income taxation system could not be installed in its pure way, but with a major amount of adjustments. To give people living at the minimum subsistence level a chance to be taxed by their correct tax rate the capital income tax from banks had to be change from anonymous to personalized. On the one hand this meant a huge effort for banks to change their standard fee to a personalized fee tracing every capital movement on bank accounts. And on the other hand the anticipated administration reduction was not fulfilled. Taxpayers below the minimum subsistence level still have to create a tax declaration with a special request form. The problem with one special treatment is that it never comes alone, and so it is the same in Germany. As one of the few countries left which still has got the church tax as a fixed component of the tax system, the simple neglection as it is foreseen in the flat tax system for capital income was not possible, has to keep the church tax specialties in mind. The church fee in Germany is even dependant the federal state you life in and can vary between 8 9 %. In the old comprehensive system it was an easy task to retain the church taxes, due to the fact that this tax was retained as one tax from the hole income. With the new dual income tax system the labour income part of the church taxation is treated in the same way, by deduction of the entrepreneur. But to keep the principle of being a fair state, of course the capital income part of the church tax hast do be discharged as well. In principle this doesnt seem to be that big of a task but as the capital income is deduced by a capital company as banks even more information exchange is necessary. An aligned problem with the further information exchange is the question if a, lets stay with this example, bank should have the right or need to know ones religious orientation. As a diverse and social alert state Germany added another special treatment to the capital income taxation system. Church tax payers who have capital income then have two options. These would be on the one hand, provide your bank with you religious orientation who then would have to check each capital income payment on the capital income tax 25 % the 5,5 % solidarity surcharge tax and then depending on the Information the 8 9% church taxes. Or on the other hand declare your taxes through the normal tax declaration and being charged retroactively. Especially here you can see how the gap between fair and simple is a thin line which Is hard to meet. Either a taxation system is held flat and small so special tax treatments like church taxes or the regard of the Taxpayers below the minimum subsistence level are not concerned, or the system is tried to be held fair and a huge amount of administrative costs is installed. Another side effect of the dual income tax system is a well known problem that in general equity in personal businesses should be intensified. With the flat tax for capital income in Germany unfortunately the opposite is achieved. If an business owner gives a loan to his own company, his interest incomes are taxed according to the normal progressive tax rate (up to 50%). Giving the money to the bank instead of his own company allows him to make use of the favour of the flat tax rate. This lead to an unforeseen out pulls of money of personal businesses and reinvesting it in the capital market. Here again the question can be asked, which aim is the dual income taxation system following? If the main aim was to ensure a larger capital spend in the local market then the aim was fulfilled, but if a long term effect as supporting the increase of equity in private businesses was targeted then a clearly miss must be admitted. Anyhow the change to the dual income tax system for people with income greater than the minimum subsistence level presented a pleasant relief. As the capital amount of exemption in Germany is currently at 801 euros any capital income higher than 800 euros (20000 euros at an interest rate of 4 %) and a labour income tax higher than 25 % can make a noticeable saving. The problem in the Germany state is that it always tries to care for everybody, this is why a simplified system is hard or even impossible to install in Germany. Conclusion Because the fiscal functionality is not a static system there is in my opinion hardly any tax system which can last all too long. This is also the reason way a change in the German taxation system was needed badly. In my opinion the dual income tax system as it is thought of, in its original form without any special treatments is a very attractive and a realizable taxation system. With its aim to simplify the capital taxation by installing a flat tax which is deducted at the source is a major relief to administrative effort. As a critical discussion Point concerning the dual income tax system, is my question: can a taxation system be seen as fair if a person who owns an X amount of Euros (which is enough for him to live from the interests) should be allowed life a nice and easy life and only having to pay a low capital income Tax. on The contrary the taxpayer working 330 days paying the higher labour tax rate according to a comprehensive tax system? To illustrate this a little more clearly lets make a simple example with numbers. In the one hand we have the rich person with a capital of 5 million Euros who, with a interst rate of 4 %, has got a capital gain of 200.000 Euros. As this is seen as capital income it is only taxed at a low rate of 25 % so, the rich person can keep net 150.000 à ¢Ã¢â‚¬Å¡Ã‚ ¬. He can keep his life standard without working and exaggerated be on holiday the whole year. On the other Hand the person who works hard and has got a labour income of 200.000 Euros, hast to pay the top ta x rate of 50% and can only use the remaining 100.000 Euros. Summary Due to new European taxation systems many countries changed their view on taxation and had no other opportunity than to reform their own system. The dual income tax system, as a so called Scheduler Taxation System, because it has different schedules for the different income types originates from two different taxation models, these are a comprehensive, and flat tax taxation methods. The Main aims of the DIT system is the separation of capital and labour income. The dual income tax system underlays a proportional tax rate on all net income (e.g. Capital, interests, dividends, business income, income from real estate) and a progressive tax rate on labour income. With this background I took a look at the previous described Tax systems. Conclusions of the A major problem of the dual income tax in Germany is the sense of unfairness that is implemented by the general application of this tool. This lead to possible individual tax deductions. A general capital income tax, that is collected right where it is generated from the bank and is discharged anonymously is administrated easily. An advantage of a flat tax rate is ideally a simplification of the existing system. In Germany however in order to avoid unequal treatment individual tax deductions are possible. This counterstrikes the hoped effect. Vereinfachungs effect flat tax vereinfachung. A) keine abzà ¼hge b) depot gebà ¼hrenà ¢Ã¢â€š ¬Ã‚ ¦ etc. Æ’Â   wird einfacher aber immer grà ¶ber (ungerecht)Aufantragà ¢Ã¢â€š ¬Ã‚ ¦. Auch die capitalertrà ¤ge.

Coppolas Adaptation of Bram Stokers Dracula Essay -- Movie Film comp

Coppola's Adaptation of Bram Stoker's Dracula      Ã‚   The legendary creature Dracula has mesmerized readers and viewers for nearly a century. In Bram Stoker's masterpiece, Dracula, the infamous monster affects each reader in a different way. Some find the greatest fear to be the sacrilegious nature of his bloodsucking attacks, while others find themselves most afraid of Dracula's shadow-like omnipresent nature. The fascination with Dracula has assimilated into all parts of society. Dracula can now be seen selling breakfast cereals, making appearances on Sesame Street, and on the silver screen. Countless film adaptations of Stoker's original novel have been undertaken by the some of the most skilled directors in Hollywood including, Francis Ford Coppola who completed a film adaptation of Dracula in 1993.    In creating his film, Coppola strived to create a film that remained true to Stoker's original creation. In fact, he insisted upon calling the movie Bram Stoker's Dracula, but in reality the movie fell well short of his lofty goals. Coppola realized the complexity of Dracula's character and hoped to combine all of the irresistible qualities that have made him legendary. Coppola however, became too attached to the loving seductive nature of Dracula and neglected the monster's horror. Stoker's original novel centers on the fear Dracula creates and the omnipotent nature of his existence. Dracula only directly appears in the novel a few places. The majority of his existence occurs on a sub textual level, which starkly contrasts the most recent film version.    In Coppola's film, Dracula has a very active and visual role in almost every scene. It is quite understandable the temptation Coppola had of showing Dracula a... ... it is not. The movie is simply a vehicle for making money and is not truly a retelling of the original Dracula. The story is not Stoker's and is merely Coppola's representation of what he feels Dracula means to people in the twentieth century. The film has certain aspects of fear but falls drastically short of the fear that exists in Stoker's classic story. The movie will simply be added to the long list of films that have attempted to recapture the magical horror of Stoker's novel but have fallen drastically short.    Works Cited    Holte, James Craig. Dracula in the Dark: The Dracula Film Adaptations. Westport: Greenwood Press, 1997. Stoker, Bram. Dracula. New York: Signet, 1992. Bram Stoker's Dracula. Screenplay by James V. Hart. Dir. Francis Ford Coppola. Perf. Gary Oldman, Winona Ryder, Anthony Hopkins, Keanu Reeves. Columbia Tristar, 1992.

Msn Entrance Essay Example Essay

â€Å"I attribute my success to this – I never gave or took any excuse. † (Florence Nightingale) The reasons that I wish to pursue a Masters of Science in Nursing are many. I have been practicing as a nurse since I graduated with a BSN degree in 2010 from East Tennessee State University. For two years I have worked as a Dialysis Unit Nurse and it has been during this time that my passion for the vocation of nursing has truly bloomed. Through this experience I have learned the value of keeping to one’s dreams and persevering. Despite the fact it has taken me some time to obtain my Bachelors degree it has only inspired me to continue on to get my Masters so I can expand my knowledge of the nursing profession and all that it entails. A Masters degree would also help me in my future career goals and aspirations, which is to be able to assist those in the rural areas of our community. Nursing, in my opinion, is one of the most significant professions that one can be blessed to acquire. To those who pursue this field know it is a career that requires far more than simply an education even though the knowledge acquired from a degree is extremely important and necessary, by grasping rationale of the laws and regulations that rule nursing. A career in nursing requires someone to have compassion, sympathy, and care for others, especially those who are suffering from pain, illness and lack the understanding of what is happening to them or a loved one. It is a career of humanity, and it is this that first attracted me to a Masters degree in Nursing. My philosophy about nursing is that it is a career that one has to work hard for, but also a career that a person needs to have to a natural affinity for. I also believe one must have a commitment to helping others not expecting anything in return but a smile and knowing when you go home you gave your all. The ability to be a compassionate, caring nurse is what I hope to bring to the Masters degree in Nursing Program, gaining the knowledge and experience of the instructors, along with the clinical experiences is what I plan to get from it. In terms of my professional goals and aspirations, my plan is to acquire my Masters degree in Nursing, specializing as a Family Registered Nurse Practitioner. With this degree, I can continue to pursue my dream of offering long term care to those in rural areas and expand it to include a small clinic where I can offer healthcare services such as treatment after examinations, counseling and prescriptions. This clinic would give me the opportunity to have a strong presence within the community, a commitment that is very important to me, and I would be able to offer the best patient service available. I would be able to help others who are in need of healthcare but possibly not comfortable going to a doctor. When treating, prescribing medications, and referring patients I will work in conjunction with local collaborating businesses to help ease the cost to those in need of financial assistance. Thank you for your time to allow me to tell you my heart, give you my vision of future goals and the opportunity to apply to your Masters Program at East Tennessee State University. I will await your final decision with great anticipation.

Legal issues Wal

Legal issues Wal Legislation overview The federal labor regulations generally cover relationships between an employer and employee; the pay regulations usually take care of relationships between an organization and its workers. However, the labor acts are applied interchangeably, which are more regularly utilized.Advertising We will write a custom report sample on Legal issues: Wal-Mart’s employee compensation system report specifically for you for only $16.05 $11/page Learn More The labor acts are difficult to implement in the area of workplace environments and remunerations. The Fair Labor Standards Act, adopted in the year 1938, standardizes minimum salaries and overtime remuneration for some workers who work over 40 hours per week. The federal act sets up overtime compensation and lowest salaries for most employees in the public and private areas; regional and national acts may offer more liberal rights, likewise, the federal act offers minimum industry safety sta ndards, but permits the states to assume such roles and offer more strict measures. Both regional and national acts protect employees from any pay prejudices. Most laws prevent bias on the basis of sex, faith, age, race and country of origin (Milkovich et al., 2010). On the other hand, the Equal Pay Act and Title VII of the Civil Rights Act were enacted as a way of reacting to a number of the United States Courts rulings, undermining the rights of workers who had petitioned their employers for prejudice. The two acts provide the right to trial by panel of judges on prejudice issues and introduce the likelihood of emotional agony injuries, whereas restricting the amount that a panel of judges could award. The two laws, which were adopted with a 40 year gap, dealt with employment inequity quite differently. Section 1981 barred inequity based only on skin color, whereas Title VII barred inequity based on gender, faith and country of origin (Danner, 2012). This report discuses the impac t of the legislation on one component of the Wal-Mart’s approach to compensation, clearly demonstrating the connection to the components of the compensation system. It also describes how the provisions of the legislation might challenge the alignment of the compensation model. Wal-Mart’s compensation system Wal-Mart manages its employees’ compensation framework via Claims Management Inc., an entirely owned branch of Wal-Mart Retailers.Advertising Looking for report on labor law? Let's see if we can help you! Get your first paper with 15% OFF Learn More In order to become and remain self-insured, the workers have to meet a number of requirements. In California, workers should apply to and be certified by the California Employees’ Compensation Agency’s Department of Insurance. They have to go via a submission procedure, and pay a security amount to be utilized in case the employers default on their obligation to offer employee s’ compensation benefits to their workers. The deposit is derived from the compensation system, and it is updated every 12 months for sufficiency based on compensation adjustments and the company’s sustained liabilities. Likewise, New York requires workers to be approved by the state Office of Industrial Relations in order to submit a security amount (amended yearly to cater for losses sustained) and forward to insurance scheme audits (Mark, 2001). Impact of the legislation The capability, with which the compensation framework is expected to work, is what the employees’ reward model relies on. The no-fault framework has been designed with a view of ensuring that employees get sufficient healthcare care, and the necessary reparation, whereas shielding the company from individual claims. A well organized connection between a company and a worker, a doctor and an insurance agency provides a quicker recovery for workers. The employees who suffered at their workplace s and who do not get judicious benefits or even battle the employer through every phase of the court case, end up ensnared in a fiscal liability in most instances. The workers are then forced to refer to public assistance for treatment (Milkovich et al., 2010). Legislation vs. compensation system Wal-Mart is weakening the compensation framework by unduly holding up payment of legal benefits, and by derailing even evidently genuine employees’ compensation issues. For example, In Dukes v. Wal-Mart Company, the petitioner claimed that female workers over the last 10 years have been remunerated less than their male counterparts in similar levels and that Wal-Mart intentionally ignored women workers when promoting some of its workers to management. The gender discrimination was even more outstanding when compensation levels are further disintegrated whereas the enormous majority of the company’s cashiers are ladies, only a few are line supervisors (Milkovich et al., 2010).A dvertising We will write a custom report sample on Legal issues: Wal-Mart’s employee compensation system report specifically for you for only $16.05 $11/page Learn More Under the state laws of Civil Process, parties applying class certification have to demonstrate, among other concerns, that â€Å"(1) the class is such that inclusion of other people is not practicable, (2) there is question of law common to the class, (3) the issues of the agent parties are characteristic of the issues of the class, and (4) the agent parties will justly and sufficiently defend the interests of the group† (Brooke Joyce, 2004). There may be inadequate information on how many workers, men and ladies, applied for the management jobs. But if such a case prevails, whether at trial or by settlement, considerable financial compensation may be awarded to petitioners under Fair Labor Standards Act and Equal Pay Act and Title VII of the Civil Rights Act. References Broo ke, A. Joyce, A. (2004, August 18). Costco is the latest class-action target: Lawyers’ interest increases in potentially lucrative discrimination suits. Washington Post, p. 13. Danner, P. (2012, January 21). Floresville woman added to suit. San Antonio Express-News, p. 2C. Mark, D. (2001, April 18). Attention Wal-Mart workers: Please do not report injuries,† Seattle Weekly, p. 8. Milkovich, G., Newman, J., Gerhart, B. (2010). Compensation (10th ed.). Buckingham, England: McGraw-Hill/Irwin.

The Challenge of Abortion essays

The Challenge of Abortion essays Pro-Life, Pro-Choice, Mifepristone, Roe vs. Wade and abortion are all terms that provoke a controversy no matter where they are used. Abortion has long been an issue face by health care administrators because of its ethical impact on our society and the arguments provided by both sides (pro and con). This paper will provide information on what the two parties (Pro-Life and Pro-Choice) are really fighting for and detail what actions are being taken by administrators when dealing with free choice and the right for every women to have an abortion. There are essentially two types of abortions: medical and surgical abortions. A medical abortion is preformed on the fetus up until the 49th day of pregnancy (49th day after conception). This type uses drugs to induce the abortion in the mother shortly after they are taken orally. The most popular drugs used are Mifepristone and Misoprostol. These two drugs are used in combination to abort the unborn fetus. Statistics show that 95% of women using these drugs have a complete abortion. The remaining 5% have complications due to constant bleeding or because the abortion was not complete. Parts of the fetus remain in the cervix of the women and require suctioning to complete the process. The second type of abortion is commonly called surgical abortion. This is used when the pregnancy has lasted from 8-20 weeks. A surgical abortion is performed by dilating the womens cervix and inserting surgical tools to scrape the fetus off the wall of the cervix, thereby cleaning the cervix of the fetal tissue and ending the pregnancy. Abortions can be performed but are rare after the 20th week due to complications that arise with the increased development of the growing fetus. For example, an increase of blood supply to the baby and placenta make it more difficult to do surgical abortions. Dr. Frank Beckwith, a pro-life advocate, stated that, those who defend abortion rig...

Images of Aphrodite and female nudity in Greek art Essay - 1

Images of Aphrodite and female nudity in Greek art - Essay Example The Greeks established artistic standards with the aim of expressing true ideals. They used balance, harmony, and symmetry to achieve perfection in their art. The amazing Greek works of art also reflected issues and changes in society. Examining legendary works of Greek art tells a history of how their ideals changed as centuries came and passed. With high respect for their excellence in this field, the artists of the Western World have been strongly influenced by the Greeks. The Greeks have an undeniably world- renowned reputation in art. They started by making beautiful pottery. They established influence in the field of architecture because of their impeccable and unmatched buildings. The temple, for example, had walled rooms in the center, made architectural- heaven by the sculptures of gods, goddesses and gifts to these deities. These sculptures provide evidence for why they were also significantly admired in the field of sculpting. The different outlook of Greek sculptors made them exceptional in this field. Instead of creating realistic works, they preferred making statues which were reflections of what they considered ideal beauty. As mentioned, the common subjects for Greek sculptures were their deities. The Ancient Greek religion was anthropomorphic; where they perceive Gods as having human- like features and characteristics. There were twelve principal deities, both male and female and all with distinct personalities and special domains of reign. Their origins, natures, and relationship to humankind were interesting. They were believed to live on Mount Olympus, the highest mountain in mainland Greece. There was Zeus, the sky god and father of the gods, his two brothers, Hades and Poseidon who ruled over the Underworld and the sea, Hera, Zeus’ sister and wife who was also the queen of the gods, Athena,

The success attributable to leadership in Compaq Computers and Konica Case Study

The success attributable to leadership in Compaq Computers and Konica Corp - Case Study Example From its beginning until 1991, the company witnessed considerable growth and profit. However, as a result of the intense competition in the market, the company lost momentum and for the first time in its history, the company declared loss in 1991, followed by laying off 1700 employees and cutting the price of the products. However, as the new leader Eckhard Pfeiffer took up the task, he introduced a totally new approach and strategy. On his beginning, as Salazar (1996, p. 638) reports, Pfeiffer declared his seven point strategy that included continuing to be the major global supplier of PCs and systems, PC division introducing new cost-effective and entry level products which are high performing, the system division providing quality service and customer support, maintaining high quality and reliability, high quality customer service and support, a continuously decreasing price of products ensuring competitive prices in all markets, and an increased sales and distribution. A look int o the history of the company proves that the company managed to do all this, and the leadership of Pfeifer in achieving all these in the shortest time cannot be neglected. Pfeiffer’s Success Mantra and What Konica lacked Pfeiffer did not aim at short term management but long term success. His success lies in the fact that he clearly understood what went wrong with the company and he prepared a clear strategy for the company. In addition, he executed what he prepared. According to him, the failure of the company happened because its success made the company rest on its laurels for a while and hence, the company did not notice the signals of the growth of its rivals. So it focused only on the high-end market, keeping is products expensive. However, for Pfeifer, the picture was very clear. He knew what to do. His strategy was to slash prices on high-end products to keep the existing range of customers, and to introduce new entry level, low margin products which are designed to s ell profitably at a price that matches low-cost competitors. Now, it is time to see how Pfeifer managed to introduce the low-priced line in a short time. Similarly, even before it falling into loss, Konica realized the threats ahead, reading from the changes in the market. In the year 1986, Fuji Film had 67.5% of the film market share, and Kodak had an increase in its market share by one percent. However, Konica lost one point of market share, falling from 22% to 21%. In addition, competition on the price of photofinishing was intense. The price of developing the film and the price of color printing were going down considerably for the last five years. So, the estimate was that the mini-labs would handle 25% of the amateur photofinishing market by 1989. In addition, as Turpin and Shen (1999) state, the camera section where Konica had a 5.5% share too was facing intense competition as the markets had matured and as companies were introducing cameras with a lot of new features and whi ch are user-friendly; and the main players in the