Higher pay is the only way to reduce corruption. Discuss Essay

Higher pay is the only way to reduce corruption. Discuss - Essay Example On the other hand, Philip (2006, p. 45) describes corruption as having to involve high public office, substantial and systematic expropriation of benefits, and significant damage to the public interest. Corruption as having to involve high public office is considered as the most important of these three conditions and the other two are complementary to it. Lee (2006, p. 221) states that corruption is a destructive crime which not only undermines quality of life but also causes injustice and inflates business costs. The seriousness of this crime leads nations to improve governance by redefining the role of government, overhauling the system of incentives, and strengthening domestic institutions in order to ensure checks and balances (Rahman, et al., 2000, p. 17). Corruption is often called â€Å"black/grey market or â€Å"underground economy† whose rules are almost similar to those of legal markets (Stachowicz-Stanusch, 2010). It is considered a risky activity because of the presence of â€Å"policing† in society (Chakrabarti and Subramanian, 2003).The economics of corruption operates in such a way as serving as a means to satisfy certain planned and desired human ends. According to Klitgaard, et al. (2000), corruption is a crime of economic calculation in that the tendency for a public official to engage in it is when there is a slim probability of being caught alongside a mild penalty with large pay-off relative to the positive incentives. Since corruption is committed within the political machinery of the state, it is not only considered an economic issue but a political issue as well (Stachowicz-Stanusch, 2010, p. 122). The economic and political aspects of corruption are certainly the basis for advocating some solutions t o this problem on an economic point of view (i.e., increasing pay and rewards) and political point of view (i.e. providing political and legal basis for

Acounting mangerial project Assignment Example | Topics and Well Written Essays - 500 words

Acounting mangerial project - Assignment Example The issue of total quality management usually focuses on the quality of products or services that are been offered by Barber foods. The company deals with ser ices and products. The services that are involved in the delivery of food and the selling of food need to be perfect so as to be appealing to the customers. The customers require satisfactory products and services so as to become loyal to the company products. As a result of that, barber foods has invested a lot on the delivery of food products and the means through which the products are delivered. That is in an attempt to ensure that there is customer satisfaction (Caplan, 14). The advantage of the company applying the technique is the fact that the provision of quality usually helps in the cutting of costs. According to analyst, the best way in which a company can become cost effective is only by the company eliminating any sorts of defects that may occur at any point of manufacturing and that will help cut on costs that are not necessary. The main aim of using total quality management is t ensure that there are controls that are preventive that help in the prevention of defects that occur. The just in time technique is a technique whereby the products of a company are made available when needed. That is a useful strategy for barber foods because it deals with food which is a perishable product. That means that the availability of a stock that is large could lead to a loss to the company. Just in time strategy usually deals with the company availing its products when required by the customer. That means that there will be no instances of company costs resulting from perishable goods or any instances of stock outs because the products will be made available when required. The use of JIT has helped Barber foods to cut costs on work in progress, finished goods, and raw materials. It has led to the reduction of holding costs that is associated with stock and reduction

Tax Compliance And Smes Economics Essay

Tax Compliance And Smes Economics Essay According to Marti (2010) tax compliance is a complex term to define. Simply put, tax compliance refers to fulfilling all tax obligations as specified by the law freely and completely. It has been found that regulatory burdens fall disproportionately on small and medium enterprises internationally (Pope Abdul-Jabbar, 2008). Their size and nature makes the issue of tax compliance one of particular importance especially since most SMEs have access to limited resources and inadequate expertise to comply with diverse and complicated regulation. He also believes that high compliance costs can result in tax avoidance, tax fraud, and inhibit investment by way of diminishing competitiveness of the country in terms of taxation attractiveness. Tax non-compliance may be in one of many forms; it could either be failure to submit a tax return within the stipulated period or non submission, understatement of income, overstatement of deductions, failure to pay assessed taxes by due date. (Kasipillai Abdul Jabbar, 2006) and in some cases non-compliance may mean an outright failure to pay levied taxes. Studies have shown that the problem of tax evasion is a widespread one (Kasipillai Abdul Jabbar, 2006). Furthermore, Fagbemi, Uadile Noah (2010) found that it is prevalent in developing countries and it hinders development thereby leading to economic stagnation and other socio-economic problems. Chipeta (2002) identified tax rates as one of the causes of tax evasion. He pointed out that a higher tax rate increases taxpayers burden and reduces their disposable income therefore, the probability of evading tax is higher. 2.5 Tax Policy and Level of Voluntary Compliance among SMEs Small taxpayers under the regular system of taxation are discriminated against, since the compliance requirements, cost of compliance and tax rate are the same for both small and large enterprises. Reducing the compliance costs and tax rate increases the small enterprises profit margin. It also increases the Governments tax revenue, since the simplified provisions for small and medium enterprises reduce the size of the informal economy and the number of non-complying registered taxpayers (Vasak, 2008). Furthermore, SMEs usually have to operate in an overbearing regulatory environment with the plethora of regulatory agencies, multiple taxes, cumbersome importation procedure and high port charges that constantly exert serious burden on their operations. An overly complex regulatory system and tax regime or one opaque in its administration and enforcement makes tax compliance unduly burdensome and often have a distortionary effect on the development of SMEs as they are tempted to morph into forms that offer a lower tax burden or no tax burden at all (Masato, 2009), and this results in a tax system that imposes high expenses on the society. A poorly executed tax system also leads to low efficiency, high collection charges, waste of time for taxpayers and the staff, and the low amounts of received taxes and the deviation of optimum allocation of resources (Farzbod, 2000). Existing empirical evidence clearly indicates that small and medium sized businesses are affected disproportionately by these costs: when scaled by sales or assets, the compliance costs of SMEs are higher than for large businesses www.ccsenet.org/ijbm International Journal of Business and Management Vol. 7, No. 12; June 2012 Published by Canadian Center of Science and Education 91 (Weichenrieder, 2007). 2.6 Tax Policy that will Encourage Voluntary Compliance by SMEs SMEs constitute untapped revenue potential and an uneven playing field in many countries (International Tax Dialogue, 2007) as such they need to be captured by the tax net. However, though legislations are necessary regulator for protection of the business environment and security of the economic agents, for establishment of the necessary social security regulations, they may also hamper compliance and the growth of business through additional expenditures and administrative obstacles. Thus Shahroodi, (2010) stated that for a tax system to be efficient, the tax policy needs to be designed such that the tax rates are appropriate and rational, the exemptions are lower in amount, the tax collection organization are more efficient, the tax burden of the indigent people should be lighter and the fight against corruption and tax evasion should be much more intense. Tax policies can be designed in such a way that they do not only directly affect SMEs but also indirectly push for voluntary compliance and their growth. Yaobin (2007), emphasized declared that special tax regimes for SMEs may be appropriate policy instruments for minimizing the cost of collection. Because awareness of the dangers of inadequate taxation of SMEs has grown because of the potential of uneven tax enforcement to cause distortions of competition, voluntary compliance by larger enterprises and by wage earners, (International Tax Dialogue, 2007), government intervention should help maintain balance while ensuring that countries exploit the social benefits from greater competition and entrepreneurship. Pro-business (and Pro-SME) Tax regimes and enforcement should be simple, consistent and predictable should to lower compliance and administrative costs, and hence reduce uncertainty faced by taxpayers as well as improve the levels of voluntary compliance (Kasipillai, 2005). 2.7 Theories of Tax Compliance Various opinions exist about the best ways to improve tax compliance. Given the chance, a lot of businesses will not pay taxes unless there is a motivation to do so. Some believe that the best way is to increase incentives (Feld Frey, 2007) others believe the best way is to increase penalties. Tax compliance theories can be broadly classified into two. They are; economics based theories and psychology based theories. 2.7.1 Economic Based Theories They are also known as deterrence theory and they place emphasis on incentives. The theory suggests that taxpayers are amoral utility maximizers- they are influenced by economic motives such as profit maximization and probability of detection. As such they analyze alternative compliance paths for instance whether or not to evade tax, the likelihood of being detected and the resulting repercussions and then select the alternative that maximises their expected after tax returns after adjusting for risk. This process is referred to as playing the audit lottery by Trivedi and Shehata (2005). Therefore according to the theory, in order to improve compliance, audits and penalties for non-compliance should be increased. 2.7.2 Psychology Theories Psychology theories on the other hand posit that taxpayers are influenced to comply with their tax obligations by psychological factors. They focus on the taxpayers morals and ethics. The theories suggest that a taxpayer may comply even when the probability of detection is low. As opposed to the economic theories that emphasize increased audits and penalties as solutions

Ghosts †Seeing is Believing :: Personal Narrative, Autobiographical Essay

Ghosts – Seeing is Believing   Ã‚  Ã‚  I live in a ghost hallway. They come and go whenever they want, like the transparent, blow-away wings of bees. Their spirits hover inside this house on Mechanic Street like a twilight hue filling a wine glass. I live more or less inside their moods, which they carry behind them in traces of light that flood the panes one window at a time and the creaky flutes of rusty hinges. The ghosts don't say â€Å"boo† and they don't swing chains. They're good ghosts as far as I can tell, calm as a cup of tea, considerate and watchful and able to pay attention to the least thing for many hours. I like how they watch me read without telling me what to think; I like how they touch my mind with ghost memories, laughing and smoking on the porch with their neighbors. I like how they stared out these same windows serious and alone in their own thoughts, unable to share with each other the deepest parts of themselves because the inner commotion was too great to put into words. I s ee how after a fight or death in the family they sat by themselves in the living room, wanting things to be good again, wanting to be healed but not being able to do anything but wait.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  What they have left behind is shorn of all eventfulness as if what happened here long ago in this quasi-dilapidated shotgun house still lingers on as after-tone slowly turning into something else, the echo of their memories which I navigate now with a cup of coffee and a three-day beard. I'm doing a soft-shoe in my slippers through their long recollections, the fog that hangs in the trees between dreams. They heard the same front door whine and clatter and the soft thudding of footfalls on the sidewalk: they heard the wind in the trees and the wash of rain tearing through them on its way to another season carrying a hundred small deaths in its wake. Their senses are alive in mine, just as mine are remade in the memory of theirs. It's a mysterious transference that I do not understand. I don't necessarily like to feel the pangs of sorrow the woman felt that beetled up and down her spine like a slug of mercury, finding her defenseless in her own house at different times in her life, like a painful sickness that keeps coming back. Ghosts – Seeing is Believing :: Personal Narrative, Autobiographical Essay Ghosts – Seeing is Believing   Ã‚  Ã‚  I live in a ghost hallway. They come and go whenever they want, like the transparent, blow-away wings of bees. Their spirits hover inside this house on Mechanic Street like a twilight hue filling a wine glass. I live more or less inside their moods, which they carry behind them in traces of light that flood the panes one window at a time and the creaky flutes of rusty hinges. The ghosts don't say â€Å"boo† and they don't swing chains. They're good ghosts as far as I can tell, calm as a cup of tea, considerate and watchful and able to pay attention to the least thing for many hours. I like how they watch me read without telling me what to think; I like how they touch my mind with ghost memories, laughing and smoking on the porch with their neighbors. I like how they stared out these same windows serious and alone in their own thoughts, unable to share with each other the deepest parts of themselves because the inner commotion was too great to put into words. I s ee how after a fight or death in the family they sat by themselves in the living room, wanting things to be good again, wanting to be healed but not being able to do anything but wait.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  What they have left behind is shorn of all eventfulness as if what happened here long ago in this quasi-dilapidated shotgun house still lingers on as after-tone slowly turning into something else, the echo of their memories which I navigate now with a cup of coffee and a three-day beard. I'm doing a soft-shoe in my slippers through their long recollections, the fog that hangs in the trees between dreams. They heard the same front door whine and clatter and the soft thudding of footfalls on the sidewalk: they heard the wind in the trees and the wash of rain tearing through them on its way to another season carrying a hundred small deaths in its wake. Their senses are alive in mine, just as mine are remade in the memory of theirs. It's a mysterious transference that I do not understand. I don't necessarily like to feel the pangs of sorrow the woman felt that beetled up and down her spine like a slug of mercury, finding her defenseless in her own house at different times in her life, like a painful sickness that keeps coming back.

Descartes ; Hume’s Theory on Knowledge

Knowledge is the things that one has taken into itself and made the decision to believe that it is true. This leads to the question, what makes certain obtained pieces of knowledge true? Descartes would doubt everything until he came to an absolute and undeniable truth. If he had any reason to doubt something, it could not be true knowledge. Descartes then discovered one thing that he could not doubt and that is â€Å"I think, therefore I am. † He says that if he can think, then he knows that he exists. I agree and disagree with Rene Descartes theory of how we have knowledge.Just because you have doubt about something does not necessarily mean there is no knowledge of it. What one may doubt, another person may have knowledge of. So is that person’s knowledge false? I say no. There are many situations like that. One may doubt the existence of God, but I do not doubt it. Since we all have our own beliefs, it does not mean one is wrong. So I do not agree with him saying th ere is no knowledge of things that he has the slightest doubt about. I do agree with his famous line â€Å"I think, therefore I am. † If one has the brain activity to think, then yes they do exist and that is certain.Since I am thinking, then I do have knowledge that I certainly exist. On the other hand, if one is in a coma then I still do believe that they exist. If you are living, breathing and your heart is beating then you without doubt exist even though you are not really thinking. One in a coma does have the ability to think once out of the coma so therefore they still exist. Hume was an empiricist and he believed that all knowledge comes through experience. If you want to know anything about what the world is like, you have to go out and explore; you cannot simply sit, think really hard and hope to come up with knowledge.He believed, along with the fact that knowledge is learned through experience, that a person's experiences are nothing more than the subjects of his o r her own perception. The knowledge of anything comes from the way it is observed through the five senses. Hume began to differentiate between feelings and thoughts. Feelings are only impressions made upon the body, and thoughts arrive from impressions; meaning you cannot have feelings on things you have not experienced. I do agree that one can gain knowledge through experiences, but also through being taught what we learn in school.In order for us to be taught things in school one had to experience the scientific study, math equation or whatever the material consisted of. People did not just come up with these facts on his/her own. They spent a lot of time researching and experiencing them to gain knowledge about whatever they learned. We do gain knowledge from things we experience on our own as well. The saying â€Å"People learn from their mistakes† is the perfect example. A child touches a hot stove and burns their hand, in doing so; they learn not to touch it because the y will remember what happened. In this case, they do learn from an experience.

Southside Community Center Literature Review - 1502 Words

Southside Community Center Literature Review Samantha Tratchel Texas State University Southside Community Center Literature Review According the U.S. Department of Housing and Urban Development (HUD), 549,928 people were experiencing homelessness on a single night in January 2016 (Henry, Watt, Rosenthal Shivji, 2016). Families account for 37% of the homeless population (Holtrop, Mneil McWey, 2015). Although the exact number of the homeless population in Hays County is currently unknown, the Hays County Food Bank (2016) reports show 25,120 residents are considered food insecure, including 8,990 children. Approximately 37 percent of the population in San Marcos lives below the federal poverty line, compared with 17.4 percent†¦show more content†¦Homeless individuals experience poorer mental and physical health statuses along with lower life expectancies when compared to those who have stable housing (Jones, Zur, Rosenbaum, 2015). Studies have shown families experiencing homelessness have higher levels of parental distress, elevated rates of child welfare involvement, greater incidence of parent-child separation, less social support, and an increased risk for emotional, behavioral, and developmental problems in children (Holtrop, McNeil McWey, 2015). Theory Human Capital Theory As explained by Nafukho, Hairston and Brooks (2004), human capital theory considers the training and education of individuals as an investment, and the benefits involve increased individual earnings, improved organizational productivity, and benefits to society as a whole. Benefits to society include both economic growth, and non-monetary societal benefits such as better health, less crime, and an increase in civic participation (Nafukho, Hairston, Brooks, 2004). Homelessness can be contributed and not limited to generational poverty and homelessness, lack of education, abuse, a crisis, poor family support, mental illness, and/or substance abuse (Holtrop, McNeil, Mcwey, 2015). Many of these issues go hand-in-hand with homeless individuals and theShow MoreRelatedQuality Management At Florence Nightingale2770 Words   |  12 Pagesefficient, and effective health care. Many strategies have been used to evaluate quality in order to achieve optimal care for the customers using these he alth care organizations. Literature Review Quality must be continually maintained and evaluated for effectiveness in order to meet the expectations of the individuals, communities, and populations the health organizations serve. Quality management began when Florence Nightingale identified professional goals and techniques to provide safe and caring environmentsRead More A Raisin in the Sun, by Lorraine Hansberry Essay1839 Words   |  8 Pagesfor which the characters receive no label of race, many commonalities can be found between the characters’ personalities and their beliefs. Such similarities prove that A Raisin in the Sun is not merely a play intended to appeal only to the black community, nor should it be construed as a story about the plights of the black race alone, but instead should be recognized as a play about the struggles that all families, regardless of race, must endure in regard to their diversity and financial disparityRead MoreThe Government and Not-For-Profit Environment100975 Words   |  404 PagesTechnical Bulletins, AICPA Industry Audit Guides, FASB Implementation Guides, other accounting literature—including GASB Standards. b) FASB Statements and Interpretations, FASB Technical Bulletins, FASB Implementation Guides, AICPA Practice Bulletins (if cleared by FASB). c) GASB Statements and Interpretations, AICPA Industry Audit Guides, GASB Implementation Guides, other accounting literature—including FASB Standards. d) GASB Statements and Interpretations, GASB Technical Bulletins

Theme Of Racial Intolerance In To Kill A Mockingbird

There are many themes shown throughout the book To Kill a Mockingbird. The author, Harper Lee made the novel take place in the 1930s and in a fictional town called Maycomb County in Alabama. The narrator was a young girl in the novel names Scout Finch. Throughout the book Scout, her older brother Jem, and her best friend Dill discover new things and become more mature. Then towards the end of the book Atticus, the father of Jem and Scout, agrees to defend a black man named Tom Robinson, who is accused of raping a white girl. In the book To Kill a Mockingbird, by Harper Lee, racial intolerance and courage are two of the many themes demonstrated throughout the novel. Racial Intolerance is a theme encountered all throughout To Kill a†¦show more content†¦It shows that whites are treated differently than blacks. If Boo Radley was black, he would’ve probably went to jail and not the courthouse basement. As a result, throughout the book whites and blacks are treated differently and the blacks are kinda afraid of the whites. Another theme that is shown in To Kill a Mockingbird is courage. In the book, a blacked man named Tom Robinson is accused of raping a white girl. The father of the white girl, Bob Ewell is the one that said he saw Tom Robinson rape his daughter. Atticus, the father of Jem and Scout, shows a lot of courage by defending Tom Robinson in court. In the book Atticus says, â€Å"In our courts, when its a white mans word against a black mans, the white man always wins† (Lee 295). This shows that he basically knows that its impossible for Tom to win in court, but he defends him anyways because he thinks it’s the right thing to do. Atticus tried his best to help Tom win, but in the end it didn’t happen. Tom should’ve won but just like Atticus said there’s no way a black man is going to win against an all white jury. If somebody else would’ve defended Tom, he probably would’ve lost in court right away, but Atticus tried really hard to win it for him. Therefore that is how Atticus showed courage in the book, he went along by himself to go against all the whites and defend the black man, Tom Robinson, because he thought it was the right thing to do. Boo Radley also shows courage throughout the novel.Show MoreRelatedTo Kill A Mockingbird Analysis1378 Words   |  6 PagesThe Influence of Setting on Themes and Events in To Kill A Mockingbird Vs. A Time to Kill A setting is used in literature to highlight the major themes and also shape the events of the narration. Though set in different time periods, the settings of To Kill a Mockingbird by Lee Harper and A Time to Kill by Joel Schumacher serves to reinforce various themes that highlight various aspects of American history. 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With racial bias at a high pointRead MoreEssay about Prejudice Runs Deep in To Kill A Mockingbird1650 Words   |  7 PagesPrejudice Runs Deep in To Kill A Mockingbird    To Kill A Mockingbird takes place in small town Maycomb, Alabama, a depression era town where people move slowly and twenty-four hours seems longer.   The narrator of the story is a six-year-old girl named Jean Louise Finch, a tomboy who hates wearing dresses and goes by the nickname Scout.   Scouts being a tomboy is of no little significance because while we are treated to a sweet and affectionate portrayal of Maycomb at the novels opening,Read MoreKill A Mockingbird By Harper Lee1547 Words   |  7 Pagesâ€Å"To Kill a Mockingbird† is a classic piece of American literature written by Harper Lee. She illustrates a theme of the intolerance of prejudice and the quick judgments of others. The book takes the reader back to the 1930’s in a small town known as Maycomb. Harper Lee chose to give the reader an innocent, pure view of the different situations in the book through the eyes of a young girl named Jean Louise Finch who is also known as Scout. To Kill a Mockingbi rd is a pleasurable read for people ofRead MoreEssay on Harper Lees To Kill a Mockingbird1054 Words   |  5 PagesHarper Lees To Kill a Mockingbird Courage is the quality of mind that enables one to face danger with confidence, resolution, and gain a firm control of oneself. Many of the characters in To Kill a Mockingbird showed courage in their own way. Courage can come in many different forms: physical, mental, emotional and moral. Courage is not the only main theme displayed in To Kill a Mockingbird; prejudice and education are also very important themes exhibited throughout the progression of theRead Moreâ€Å"Shoot All The Blue Jays If You Want, If You Can Hit’Em,1224 Words   |  5 Pagesâ€Å"Shoot all the blue jays if you want, if you can hit’em, but remember it’s a sin to kill a mockingbird,† ( Lee pg 90) In Harper Lee’s famous novel, To Kill A Mockingbird, the author emphasizes the major issue of justice representing the symbol of a mockingbird. Taking place in the 1930s in the Deep South, a time when racial inequality and great intolerance were highly prevalent. The novel come s out as an injustice to the most gracious and thoughtful but unjustly accused citizens from the townRead MoreTo Kill a Mockingbird Identity1239 Words   |  5 Pageslives shape our identity? I will explore how this quotation is reflected in the novel â€Å"To Kill a Mockingbird† by Harper Lee, the film ‘Witness’, by Peter Weir, and the film ‘The Lion King’ by Roger Allers. The meaning of identity is not easily defined. Identity generally refers to the stable defining characteristics of a person that makes them an individual. I will explore a number of parallel themes evident in all three texts; the influence of courage, violence, discrimination, religion andRead MoreRacial Prejudice2231 Words   |  9 Pagesthere is still resistance to accept those who appear different amongst us. Racial Prejudice is an insidious moral and social disease affecting populations all over the world. It can be diagnosed by its various symptoms and manifestations which include fear, intolerance, separation, segregation, discrimination and hatred. While all of these symptoms of racial prejudice may be evident, the single underlying cause of Racial Prejudice is ignorance. While all humans belong to the same species, races are