Gender Roles During The 19th Century - 1492 Words

Patriarchy : Are women considered inferior to men? How does gender roles during the 19th century affect the narrator in The Yellow Wallpaper? Charlotte Gilman’s short story â€Å"The Yellow Wallpaper†, originally printed on the New England Magazine became the model literature of feminism and women’s oppression after its publication in 1892. Gilman in her short story emphasises the roles of women and their oppression against a male dominant society during the 19th century. According to Elizabeth Carey’s article, â€Å"Controlling the Female Psyche: Assigned Gender Roles† and many other critics, Gilman’s story refers to the consequences and impact on women’s gender roles. In her article, she explains the difference between the roles of men and women, â€Å"the man’s role being that of the husband and rational thinker, and the woman’s role being that of the dutiful wife who does not question her husband’s authority.†(Carey 1) This passive role of women and the authoritative figure of men is a prime example of the relationship between John and the na rrator and what ultimately drives the protagonist to madness in â€Å"The Yellow Wallpaper.† While I agree that the setting in which the story took place greatly affected the relationship between the narrator and her husband. Other factors like the undeveloped medical care for mental illness and the author’s own experience greatly added to the outcome of the story. First and foremost, before diving into the story one must understand the historicalShow MoreRelatedGender Roles During The 19th Century Essay1580 Words   |  7 Pagessexuality and desires onto; they don’t have to follow the rules of society or culture, and because of this they let us examine sexuality and social roles more in-depth than ever before. Earlier texts like Dracula address issues with gender roles in the 19th century, while more modern texts like Interview with the vampire aim to make us question the gender roles and marriage and family structure in western culture. The context of some of the first sexualized vampires was born in Victorian times. TheRead MoreGender Roles During The 19th Century932 Words   |  4 PagesTitle Gender roles were sharply defined in the 19th century. Women were expected to stay at home and carry out the domestic duties as well as taking care of the children and educate them and provide a peaceful home for their husband. Women were seen as loving and caring. On the other hand, men were expected to work and earn money for the family. They would fight wars and were seen as strong and powerful. Men had more freedom and rights, such as the right to vote, than women in the 19th century. SocietyRead MoreHow Gender Roles Codified During The Victorian England Of The 19th Century?3137 Words   |  13 PagesHow are gender roles codified in magazines for adolescents and young readers in the Victorian’s England of the 19th century? Introduction: In the Victorian and then Edwardian’s England, magazines directed to young readers had a central place in society. Reasons explaining this situation were numerous, for example the industrialization and the decreasing price of paper played an important part in the phenomenon. But one of the most important reasons was social reforms concerning education. FollowingRead MoreWomen s Rights During The 19th Century1507 Words   |  7 PagesWomen’s Rights In The 19th Century The 19th century was an important period for women especially in Europe and North America. It was a crucial time for demand for change and women were at the forefront of it all. Viewed only as a homemaker, women found it difficult during this time to show society what they were capable of. Limitations on their capabilities created by gender stereotypes called for change. To understand the significance of the 19th century for women, one must consider the conditionsRead MoreWomen s Influence On Women956 Words   |  4 Pagessuccessful and independent women in today society is something that women aspire to becoming in the 21st Century. The changes from the 19th and 20th Centuries have been ever changing since the middle of the 20th century. Women who were previously perceived as pure, weak, frail, and submissive have taken on a complete different role and in some instances have gone as far as an alteration of gender roles. Gone are the days of the women that are likened to ladies i n the Victorian era and women with a freeRead MoreVictorian Era Gender Roles and the Development of Women’s Football in England1054 Words   |  5 Pagesin Britain during the 19th century illustrates the transformation of gender roles in British culture in the context of Victorian era values and women’s football: â€Å"‘The Cultures of sport in Britain have been distinctively male, rooted in masculine values and patriarchal exclusiveness’† Through the introduction of female football into British society the system of Victorian values were challenged by expanding gender roles. The institution of women’s soccer in the late 19th and 20th century was supportedRead MoreA Doll s House By Henrik Ibsen1089 Words   |  5 Pageshas been very traditional with its views on gender roles. The term gender role alludes to society s idea of how men and women are expected to act and behave. Gender roles are based on norms, or standards, created by society. In American society, â€Å"masculine roles have commonly been related with strength, aggression, and dominance, while feminine roles have traditionally been related with passivity, nurturing, and subordination† (sex roles/gender roles). In â€Å"A Doll’s House,† written by Henrik IbsenRead MoreA Doll s House By Henrik Ibsen1089 Words   |  5 Pageshas been very traditional with its views on gender roles. The term gender role alludes to society s idea of how men and women are expected to act and behave. Gender roles are based on norms, or standards, created by society. In American society, â€Å"masculine roles have commonly been related with strength, aggression, and dominance, while feminine roles have traditionally been related with passivity, nurturing, and subordination† (sex roles/gender roles). In â€Å"A Doll’s House,† written by Henrik IbsenRead MoreGender Roles : Women, Gender, Sexuality And Other Facets Of Identity1623 Words   |  7 PagesGender roles play as an important role in how the society has interpreted the distinction between the male and the female. The distinction of different gender roles evolves over time, with the constant influence of â€Å"class, ethnicity, sexuality and other facets of identity†. (Judith Butler, 1990) This essay will consider three distinctive examples of how artists have questioned gendered stereotypes over time. The essay will also explore examples of female being represented as male and male beingRead MoreThe Illusion Of Popular Culture983 Words   |  4 Pages The Illusion of Popular Culture In the early 19th century a man by the name of Phineas Taylor Barnum changed popular culture with his extraordinary talent of promoting and advertising. His first success came with a slave woman known as â€Å"Joice Heath† who he claimed to be the nurse of George Washington. If this was true it would put Joice at 161 years old, thousands of people went to see â€Å"The greatest natural and national curiosity in the world† (Perlman 4/6/16) which turned Joice from an elderly

California Proposition 215 Medical Marijuana - 2045 Words

California Proposition 215 For many years in the past, marijuana has been made to look like a dangerous drug, linked to crime and addiction. In the early 1920s and ‘30s most people still did not know what marijuana was or had even heard of it yet. Those who had heard of it were largely uninformed. The drug rarely appeared in the media, but when it did it was linked to crime and even thought to be murder-inducing. A 1929 article in the Denver Post reported a Mexican-American man who murdered his stepdaughter was a marijuana addict (Baird 2011). Articles such as this began to form a long-standing link between marijuana and crime in the public’s mind. Soon, laws against marijuana began coming into place. In 1970, Congress classified†¦show more content†¦Last, I will discuss how interest groups such as Californians for Medical Rights and Californians for Compassionate Use affected the bill’s success. In 1996, California Proposition 215 passed with 55.6% votes in favor and 44.4% against it (Baird 2011). That is more California votes than Bush, Clinton, or most other elected presidents have received. Proposition 215 was the first statewide medical marijuana voter initiative adopted in the USA. This proposition was envisioned by San Francisco marijuana activist and owner of the San Francisco Cannabis Buyer’s Club, Dennis Peron, in memory of his partner, who smoked marijuana to help with symptoms of AIDS. Initially, California claimed its support for the legalization of medical marijuana by voting 80% in favor of Proposition P, the San Francisco medical marijuana initiative in 1991 (Baird 2011). Three California polls show a majority siding with Proposition 215, which would require only a doctor s recommendation for marijuana use by patients with AIDS, cancer, glaucoma or any other illness for which marijuana provides relief (Goldberg 1996). A Field Poll ending Oct. 9, 1996 showed that 56 percent of those surveyed would vote for the measure, a private poll in the same period by the campaign for Proposition 215 found 57 percent supporting it, and a Los Angeles Times poll found 58 percent in favor. The oppositionShow MoreRelatedCalifornia Proposition 215: Legalizing Medical Marijuana Essays2671 Words   |  11 PagesAlso known as California Proposition 215, the Compassionate Use Act of 1996 made headlines around the country as the first law ever to change the legality of medical marijuana for public consumption statewide. Originating in San Francisco, it was passed by 55.6% of California voters on November 5, 1996 (Human Rights and the Drug War). The ideology behind passing Prop. 215 is that marijuana contains a number of legitimate medical uses and should be made available to those who would benefit from itRead MoreThe Failure of Californias Proposition 19694 Words   |  3 PagesCannabis, also known as Marijuana, has been used by humans through out history for medical, recreational, as well as spiritual purposes. Its fiber, oil, and seed are also refined into products such as hemp oil, wax, rope, cloth, and paper (Agriculture and Agri-Food Canada, 2013, para. 1). With 56% voters overwhelming supported for medical cannabis, California became the first state in the United States to pass Prop 215 in 1996 ensuring the patients and their primary caregivers to â€Å"have the right toRead MoreThe Policy Design For Recreational Cannabis Model769 Words   |  4 Pagesfor analytical purposes, the policy cycle will be divided in two major models: the legalization for recreational purposes (4 states) and legalization for medical purposes (in all of its forms) (33 cases). 3. Design stage 3.1 Policy design for recreational cannabis model The main goal pursued by the legalization policies is to convert marijuana in a tradable commodity, under similar conditions and treatment given to alcohol and tobacco. In this sense, the policy approach is mainly directed to marketRead MoreThe Marijuana Of The United States Government1280 Words   |  6 PagesThe history of marijuana in the United States government date back to the origins of the United States government itself. During the 16th century, the mass production of hemp was encouraged by the British government for its fibrous content, which was used for making fabric, ropes, cords, and other items (â€Å"Marijuana Timeline† 2014). By 1619, the Virginia assembly passed legislation requiring each household in the colony to cultivate hemp, praising its variety of beneficial uses. Even after theRead MoreThe Great Debate: Medical Marijuana, Is It Ethical?866 Words   |  4 PagesThe debate on Medical marijuana has been a controversial subject mainly because people have an abundance of opinions and very little scientific research to back up either side of the debate. The most important question here is â€Å"will medical marijuana be used for medical purposes or will it be used inappropriately?† Unlike a person who uses marijuana for medicine or entertainment, some people use marijuana as a means for income. Honestly marijuana sales is a very profitable business but the problemRead MorePersuasive Essay: Legalizing Marijuana965 Words   |  4 PagesPaper 3: Persuasive â€Å"Advantages of Legalizing Marijuana† Advantages of Legalizing Marijuana Marijuana use is on the rise, especially among teenagers and young adults. With the recent laws passed in eight states about legalizing medical marijuana , many stand divided when it comes to this never ending debate, but I firmly believe that this miracle working drug should be legalized throughout the United States. Marijuana is by far the most commonly used illegal drug.Read More Fighting For Our Love Ones Essay1664 Words   |  7 Pageslegalization of marijuana for medical use. Until marijuana is legalized for medical use, our love ones are forced to break the law. quot;†¦my gift to my husband, John Joseph who died last year. At the end of his life, my husband was wracked with pain from lung cancer. Marijuana was one medication that eased his intense pain, and nausea during chemotherapy. But, to get marijuana to help JJ, we had to break the law. †¦my husband’s ability to tolerate chemotherapy after a couple of puffs of marijuana extendedRead MoreMarijuana Should Not Be Legal Essay1212 Words   |  5 Pagesor drug paraphernalia. In fact, 63% of you stated in my survey that you had smoked marijuana in the past. That number is scary, since 81% of you are under 25 years of age and have your whole lives ahead of you. Some of you may be thinking quot;So Whatquot; Bill Clinton has admitted smoking marijuana, and he is President. Well, that surely is not a good attitude to have considering the damage that marijuana may cause to your body. nbsp;nbsp;nbsp;nbsp;nbsp;Sure, many of you may notRead MoreShould Marijuana Be Legal For Medical Purposes?2106 Words   |  9 Pagesit ganja, some call it pot, and some call it marijuana. Some smoke ganja to get high and fly , some smoke pot to be stoners, but then they are the people who smoke marijuana to medicate. Legalizing marijuana has been a big controversy for a while. But in 1996 and 2004 California took two steps forward for legalizing marijuana. The first was prop 215 making possessing and cultivating pot legal for medical purposes. The second was an extension on prop 215 which is SB 420 allowing dispensaries or collectivesRead MoreEssay about The Benefits of Legalizing Marijuana1144 Words   |  5 Pages  Ã‚  Ã‚  Ã‚  Ã‚  Marijuana use is on the rise, especially among teenagers and young adults. With the recent laws passed in eight states, legalizing medical marijuana many stand divided when it comes to this never ending debate, but I firmly believe that this miracle w orking drug should be legalized throughout the United States. Marijuana is by far the most commonly used illegal drug. Statistics show that over 70 million Americans have tried Marijuana and more that 20 million smoked it last year. So it is

Matt VanNoy Essay Example For Students

Matt VanNoy Essay The origin of life is an explanation, either from an evolutionistsstandpoint, or a creationists standpoint, about where life started. Anevolutionist, someone who believes in evolution, would believe that lifestarted from a scientific explanation, such as a chemical reaction takingplace, or from microorganisms on an outer space asteroid. Evolution is theslow change of a species over time to adapt to a new environment, or achanging environment. While Charles Darwin was traveling the globe on theHMS Beagle, he came upon an island of which now is known as the GalapagosIslands. He noted that the animals from there, and the animals from thecoast of South America were similar in body structure or function. This ledto Darwins Theory of Natural Selection, which is a mechanism for change inpopulations that occurs when organisms with favorable variations for aparticular environment survive, reproduce, and pass these variations on tothe next generation. I believe in evolution, and the theory tha t allanimals evolved from a common ancestor. Three points that I have to supportmy idea of evolution are: Darwins Theory of Natural Selection, geneticmutations occur in populations, and the fossil theory. My first piece of evidence to support evolution is Darwins Theory ofNatural Selection. Some animals in the wild are prone to be prey to otheranimals. As a way to ensure that their species will not die out, thespecies will overproduce their offspring; fish for example, may layhundreds to thousands of eggs, where only a fraction of that will actuallylive. Another part of Natural Selection is that some variations arefavorable, and some are not. This means that some animals of a species gaincertain favorable traits, mate, and pass the genes down from generation togeneration. Animals with unfavorable variations die out, and leave thatmuch more room for stronger traits. Gradually, the younger generations thathave the stronger traits make up more of the population, and become adominant species. Every now and then, as the stronger genes are passed down in the genepool, mutations occur. Many of these mutations are helpful ones, which stayin the gene pool, and make the species different even further. Harmfulgenes never really affect the population, because it is unlikely that theorganism carrying the mutation will survive. Over time, more and more ofthe helpful genes build up, and eventually turn the group of evolvedanimals into a whole different species. Fossils are traces of animals that used to live long ago. They caneither be imprints, or bones that have been buried deep below the earth. Wecan examine the fossils, and grasp an idea of how the animal would havelooked like. We can also date the fossils either by using radiometricmethods, or by looking at its place in the geologic column. The geologiccolumns are layers of rock that have piled on top of other layers of rockover a long period of time. So, by using this method, scientists can figureout about how long ago the animal lived. I believe in evolution because of the fact that there are many piecesof evidence supporting it, unlike with creationism, which seems to just belike spontaneous generation. With more and more evidence supportingevolution, scientists may one day be able to prove the theory of evolution,and one of the worlds greatest mysteries can be solved.

The way the play shows the differences between the generations, with particular references to Mr Birling and Sheila Essay Example

The way the play shows the differences between the generations, with particular references to Mr Birling and Sheila Essay The differences between the generations are very clear. Even at the very beginning of the play it is shown: Sheila: Youre squiffy Mrs Birling: What an expression, Sheila! Here it is showing that Mrs Birling does not really understand how the younger people talk. It means that the audience can see at once that there is a difference between the younger people and the older people. We will write a custom essay sample on The way the play shows the differences between the generations, with particular references to Mr Birling and Sheila specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The way the play shows the differences between the generations, with particular references to Mr Birling and Sheila specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The way the play shows the differences between the generations, with particular references to Mr Birling and Sheila specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The difference between Sheila and Birling are not shown until later on in the play. The first signs of the generation gap is in Act 2, where Sheila says: Dont interfere, please, Father. Gerald knows what I mean, and you apparently dont This is the first real sign of tension. It makes the audience more sympathetic towards Sheila, because her father does not understand what has happened between her and Gerald. This is because the older generation do not understand how the younger generation work out their problems. Sheila has already explained how she and Gerald should sort the problems out, but her father still thinks that he can fix the situation. The main difference between Sheila and Birling is shown after the Inspector leaves. It is whether the Inspector was really a police inspector, and whether it matters if he was or not: But it doesnt make any real difference, yknow Sheila is sympathetic towards Eva, whereas Birling is more concerned about his public image. The audience are sympathetic towards Eva, and so it makes them feel resentful towards Birling. This shows a clear division between the two generations, and how they view the situation. This has a dramatic impact on the audience. They will not have viewed Birling in this way until he seems unsympathetic towards what happened to the girl. They feel betrayed by his character. Birling accuses Sheila and Eric of telling the Inspector too much, however, he defends his wife: No, not you, my dear. But these two Birling wants to clear his conscious and blame someone else, whereas Sheila wants to share the blame, and accept her responsibility. The audience feel that Birling has a weak character because he has to side with his wife, and blame his children. They feel that no one should blame their children in this way, and so they are unsympathetic towards Birling.

The Fed and Interest Rates essays

The Fed and Interest Rates essays Subject: THE FED AND INTEREST RATES Changing the interest rates is definitely a good monetary policy for the Fed to use when slowing down or speeding up the economy. The government would want to speed up the economy when the economy is in a recession because the goal of the Fed is to promote economic growth. On the other hand, the economy will want to slow down the economy when the economy is growing so rapidly that the inflation rates are rising rapidly as a result. Economic decisions, such as monetary policy, are all part of a game, but in this game there is no way to see what is going to happen. All one can do is guess what they should do to encourage economic growth. Background Information on Newspaper Article According to economic analysts, the Fed is expected to lower the interest rate from its current 4% down either a half-point or a quarter-point. This will be the first time since 1994 that the Feds key rate has been below 4%. According to the paper, Just how worried the Fed still is about U.S. companies shrinking earnings will be evident in the size of this weeks cut... From this expectation of lowering the interest rate, one can derive that the Fed believes the economy is in a recession an in order to get the economy out of the recessionary gap the Fed must lower interest rates. In opposition to the Feds future decision, is a distinct minority of economists. These economists argue that the Fed has already cut the interest rates enough and that they should let those cuts work their way into the economy. Those who are in favor of the interest rate cut argue With the market still down year to date, layoffs and bankruptcies rising and few signs of a turnaround in spending on technology equipment, yields on short-term Treasury securities continue to signal that the Fed isnt done cutting. ...

Oasis Theory and the Origins of Agriculture

Oasis Theory and the Origins of Agriculture The Oasis Theory (known variously as the Propinquity Theory or Desiccation Theory) is a core concept in archaeology, referring to one of the main hypotheses about the origins of agriculture: that people started to domesticate plants and animals because they were forced to, because of climate change. The fact that people changed from hunting and gathering to farming as a subsistence method has never seemed like a logical choice. To archaeologists and anthropologists, hunting and gathering in a universe of limited population and plentiful resources is less demanding work than plowing, and certainly more flexible. Agriculture requires cooperation, and living in settlements reaps social impacts, like diseases, ranking, social inequality, and division of labor. Most European and American social scientists in the first half of the 20th century simply didnt believe that human beings were naturally inventive or inclined to change their ways of life unless compelled to do so. Nevertheless, at the end of the last Ice Age, people did reinvent their method of living. What Do Oases Have to Do With the Origins of Agriculture? The Oasis Theory was defined by Australian-born archaeologist Vere Gordon Childe [1892-1957], in his 1928 book, The Most Ancient Near East. Childe was writing decades before the invention of radiocarbon dating and a half-century before the serious collection of the vast amount of climatic information that we have today had begun. He argued that at the end of the Pleistocene, North Africa and the Near East experienced a period of desiccation, a period of an increased occurrence of drought, with higher temperatures and decreased precipitation. That aridity, he argued, drove both people and animals to congregate at oases and river valleys; that propinquity created both population growth and a closer familiarity with plants and animals. Communities developed and were pushed out of the fertile zones, living on the edges of the oases where they were forced to learn how to raise crops and animals in places that were not ideal. Childe was not the first scholar to suggest that cultural change can be driven by environmental changethat was American geologist Raphael Pumpelly [1837-1923] who suggested in 1905 that central Asian cities collapsed because of desiccation. But during the first half of the 20th century, the available evidence suggested that farming appeared first on the dry plains of Mesopotamia with the Sumerians, and the most popular theory for that adoption was environmental change. Modifying the Oasis Theory Generations of scholars beginning in the 1950s with Robert Braidwood, in the 1960s with Lewis Binford, and in the 1980s with Ofer Bar-Yosef, built, dismantled, rebuilt, and refined the environmental hypothesis. And along the way, dating technologies and the ability to identify evidence and timing of past climate change blossomed. Since then, oxygen-isotope variations have allowed scholars to develop detailed reconstructions of the environmental past, and a vastly improved picture of past climate change has been developed. Maher, Banning, and Chazen recently compiled comparative data on radiocarbon dates on cultural developments in the Near East and radiocarbon dates on climatic events during that period. They noted there is substantial and growing evidence that the transition from hunting and gathering to agriculture was a very long and variable process, lasting thousands of years in some places and with some crops. Further, the physical effects of climate change also were and are variable across the region: some regions were severely impacted, others less so. Maher and colleagues concluded that climate change alone cannot have been the sole trigger for specific shifts in technological and cultural change. They add that that doesnt disqualify climatic instability as providing the context for the long transition from mobile hunter-gatherer to sedentary agricultural societies in the Near East, but rather that the process was simply far more complex than the Oasis theory can sustain. Childes Theories To be fair, though, throughout his career, Childe didnt simply attribute cultural change to environmental change: he said that you had to include significant elements of social change as drivers as well. Archaeologist Bruce Trigger put it this way, restating Ruth Tringhams comprehensive review of a handful of Childe biographies: Childe viewed every society as containing within itself both progressive and conservative tendencies which are linked by dynamic unity as well as by persistent antagonism. The latter provides the energy that in the long run brings about irreversible social change. Hence every society contains within itself the seeds for the destruction of its present state and the creation of a new social order. Sources Braidwood RJ. 1957. Jericho and its Setting in Near Eastern History. Antiquity 31(122):73-81.Braidwood RJ, Çambel H, Lawrence B, Redman CL, and Stewart RB. 1974. Beginnings of Village-Farming Communities in Southeastern Turkey1972. Proceedings of the National Academy of Sciences 71(2):568-572.Childe VG. 1969. New Light on the Most Ancient East. London: Norton Company.Childe VG. 1928. The Most Ancient Near East. London: Norton Company.Maher LA, Banning EB, and Chazan M. 2011. Oasis or Mirage? Assessing the Role of Abrupt Climate Change in the Prehistory of the Southern Levant. Cambridge Archaeological Journal 21(01):1-30.Trigger BG. 1984. Childe and Soviet Archaeology. Australian Archaeology 18:1-16.Tringham R. 1983. V. Gordon Childe 25 Years After: His Relevance for the Archaeology of the Eighties. Journal of Field Archaeology 10(1):85-100.Verhoeven M. 2011. The Birth of a Concept and the Origins of the Neolithic: A History of Prehistoric Farmers in the Near East. Palà ©orient oasis37(1):75-87. Weisdorf JL. 2005. From Foraging To Farming: Explaining The Neolithic Revolution. Journal of Economic Surveys 19(4):561-586.Wright HE. 1970. Environmental Changes and the Origin of Agriculture in the near East. BioScience 20(4):210-217.

Are mobile phones fashionable Case Study Example | Topics and Well Written Essays - 4000 words

Are mobile phones fashionable - Case Study Example A strategic plan entails all aspects of the business. Of paramount importance to any business is the market. This comes before the actual business is initiated. The plan will illustrate the kind of market to venture in. In the case of Nokia Telecommunication Company, the details of the market of target could include: office managers, the business world, students who really on research and could benefit from the internet. Nokia could also target the general public who needs very cheap and affordable phones due to their low economic status. Another market is the very rich citizens of the society. These are people who always go with class. A class in this respect is measured in terms of wealth. One is of a higher class if they have very expensive gargets. Nokia phone whose value range is 800 is the best for such a group (National statistics, 2007). The strategic plan should also give a summary of activities that take place in the market. This explicitly gives the account of the market size and scope. Nokia targets the global market as a whole. However the greatest of this is in the major markets like USA. The United Kingdom is one of the world's most globalised countries, ranking fourth in one recent survey. The capital, London is one of the three major financial centres of the world, along with New York City and Tokyo. Such a market is large and very dynamic. New inventions arrive and go at a very high frequency. Nokia is therefore put to task of introducing new inventions at the market rate. As the fashion industry expands in creativity, Nokia is also forced to maintain the pas of assimilation. This is so because the buyers taste is influenced greatly by what is current in the market. A strategic plan of a business also will contain information about the competitors that a company will meet in the market. It is a must to have competition in any sphere of life. The truth however is that no one gets pleased about this, especially when a rival has an advantage over them. A Strategic plan gives details on how to be on top of the other players. Normal competitive pressures are not able to drive down a firm's earnings to the point where they cover all costs and just provide minimum sufficient additional return to keep capital invested. Most forms of competitive advantage cannot be sustained for any length of time because the promise of economic rents drives competitors to duplicate the competitive advantage held by any one firm. Firms get to improve their products, and lower the cost of purchase of their products. Sustainable competitive advantage simply an advantage that one firm has relative to competing firms. The source of the advantage can be something the company does that is distinctive and difficult to replicate. This is known as core competency in business terms. Nokia has advanced in leading the market through Cost Leadership, Differentiation Focus and Cost Focus. A company must have the right resources like finance, assets, and technical competence to thrive well in the competitive environment (Scholes, 2008). The environment may also affect the competition levels in the industry. The ways in which the environment does this are obvious. These include the number of companies in the market, the prices used by the competitor and the strengths of the host company. Strategies exist widely at several levels in any organisation -

I. The CEO of the company believes that the company should incorporate Essay

I. The CEO of the company believes that the company should incorporate fair value accounting from next year while preparing and - Essay Example The other stakeholders such as employees, suppliers, and stockholders also find fair value accounting more realistic in predicting the trends in business. It is, therefore, easier to ascertain if the business is a going concern concept is on course or otherwise. According to the international accounting standards, fair value refers to the value of an asset or liability, which forms the basis of exchange between willing parties trough arm’s length production. In other words, in free market transactions the fair value is equal to the market prices, which is determined by the forces of demand and supply. The fair value accounting has several models, which include equity approach, mixed approach, income approach, and full fair value. The equity approach incorporates the realized and unrealized profit or losses in the revaluation reserve (Bazley & Hancock, 2013). When any transaction is realized, the changes in fair value will be reflected under equity. Under equity approach, not a ll the realized gains have any effect on the income statement. The mixed approach on its part, allows all changes in the unrealized fair value to be incorporated in the income statement while the changes in the realized profits or losses are reflected in the income statement as opposed to equity. On the other hand, income approach takes into consideration in the income statement, all the changes in the fair value because of holding losses or gains (Britton & Jorissen, 2007). Finally, under full fair value model, all the changes are incorporated in the income statement including the internally generated goodwill. Proponents of fair value asserts that historical approach has lost its meaning since it does not take into consideration the relationship between market capitalization and the firm’s reported financial performance. For instance, if the firm depreciation policy is based on historical cost accounting, then it becomes increasingly hard to determine the actual market valu e of equity net worth for the firm. Moreover, it is very hard to ascertain the true financial position of the firm if the firm values its assets based on historical cost accounting (Britton & Jorissen, 2007). On the other hand, the opponents of fair value accounting approach asserts that fair value accounting cannot bridge the gap between market value of all equity and market capitalization. The reason for this is that most accounting practices through the fair value approach do not report the internally generated good will. Due to this fact, it becomes increasingly hard to have a convergence between net assets of the business and the market value for the business. The debate on historical cost and fair value accounting takes into consideration the concept of reliability and relevance. The fact that fair value accounting approach incorporates existing market conditions; it has a better platform to predict the future patterns of the business as compared to the historical approach to accounting. It is therefore widely viewed that historical approach is the most relevant approach used to determine the net assets. However, when the assets are held to maturity, the historical cost approach becomes more relevant since fair value appro

Electroconvulsive Therapy Essay Example for Free

Electroconvulsive Therapy Essay Chapter 578 of the 14th Edition Texas Laws Relating to Mental Health and Mental Retardation discusses in length the circumstances in which application of the electroconvulsive therapy is allowed, or possible. In the United States, electroconvulsive therapy or ECT as it is commonly called is generally practiced only for the treatment of severe depression. And treatment may only be applied with expressed consent of the patient. Under no other circumstance can ECT be used other than what is prescribed. The Texas Law qualifies this expressed consent agreement by outlining the types of patients who may provide such consent. It also identifies which patients who are not eligible for such treatment at any given circumstance. The law further provides a thorough detailing of what this consent should include. The consent must clearly be communicated to the patient and the following agreed upon: the nature and purpose of the procedure; the degree, duration and probable side effects; opinions of efficacy of the procedure; probable improvement or remission expectations (www. heuniversityhospital. com). Only the presences of all these four (4) important points hold constitute the validity of the consent agreement to ECT. Federal Health Laws of the United States leave the legal obligation for accomplishment of this consent agreement to the doctors. It is the doctors who guarantee the awareness of patients to the requirements of the agreement. Historical Background of the Policy Electroconvulsive Therapy (ECT) or sometimes referred to as â€Å"electric shock treatment† (Hollander, 2000) has been in existence for over 60 years in the medical field. The use of this procedure however and the conditions surrounding the need for this treatment has improved in recent years. The procedure is used more for the treatment of severe depression (Hollander, 2000) but may also be considered as treatment for schizophrenia and other similar disorders. The first use of this procedure was in 1938 (The University Hospital, 2007) by the Italian Neurologist Ugo Cerletti, aptly aided by his assistant Lucio Bini. They used the electric shock to induce convulsion and subsequently treat mood disorders. However it was only in the 1970’s in which ECT became accepted and was finally recognized by the APA and NIMH as a viable therapeutic procedure. Even with the recognition by the APA and NIMH as having important medical value, there are a number of concerns surrounding the procedure. In fact, ECT is one of the most highly debatable medical procedures around. One of the biggest concerns is with regards to unrecoverable memory loss (Stevens, 2007) after treatment. This is the reason why the governing policy on ECT primarily focuses on the agreement of the patient to the procedure before undergoing such. Description of the Problem that Necessitated the Policy One of the biggest concerns with regards to the use of ECT as a medical treatment is its suitability for minors. For over 40 years the treatment was designed for adults who suffer mental disorders, particularly severe depression. The growing number of minors with similar disorders and because of unsubstantiated side-effects of the procedure prompted the design of the policy. Minors (Baldwin and Jones, 1998) need to be specifically identified as a no-treatment zone in this area. Description of the Policy Policies governing the use of electroconvulsive therapy as a legitimate medical procedure for mental disorders, specifically for the treatment of severe depression are designed to protect the patient. The Texas Law on this particular issue is the most popular reference to identify the implementing guidelines of ECT. The policy aims to concretize the circumstances surrounding the use of ECT. The requirements are absolute and explicit. It assures safety and protection of the patient and the doctor. As a whole the policy addresses the implementing questions that surround ECT. The pre-treatment requirements are clearly stated and easily understood. There is no way around the points of consideration, thus, proving to be well-established. However, the issue on ECT is not necessarily about the policy governing the treatment. Controversy (www. antipsychiatry. org) is focused on the viability of the treatment itself, which unfortunately, is not addressed by the policy. In fact many organization constantly fight against the use of the procedure even for severe depression, as it is commonly applied. The question on electroconvulsive therapy is more on its effectiveness as a medical procedure. Although there are a good number of documented successes of ECT, there also are a good number of disputes raised. Since the existing policy governing ECT focuses on its implementing guidelines, many disputes are not addressed. Comparative and International Analysis In March 2006, the United Kingdom made a bold move to revise (Ruthen, 2006) their existing policy on electroconvulsive therapy. The changes in the provisions include the strengthening of guideline to safeguard its practice (Ruthen, 2006). They also include the ethical considerations pertaining to safety and effectiveness. Through these provisions, the policy became more comprehensive. It increased the level of safety and security for those which the particular policy is designed. In contrast, the Texas Law as earlier discussed does not provide a clear stand on its effectiveness, efficiency, and safety. Without dealing with the ethical considerations of the procedure, the law merely provides a procedural guideline for implementation. The law neither provides basis for Government action apart from its role on instrumentation. Social Thought and Ideology There are two very contrasting social thoughts on ECT. The first is that electroconvulsive therapy is a highly effective medical procedure for mental disorders. It is safe and effective more particularly for the treatment of severe depression, bipolar disorder and schizophrenia. This view highlights the credibility of the procedure and supports the existing policies for its implementation. In both the US Federal and Texas Laws, legal accountability is placed with the patient and the doctor. Because of substantiated success of the treatment over the course of more than 60 years, the policy is designed to provide implementing guidelines to safeguard its uses. In fact, the US Federal Law specifically states that it is the legal responsibility of the doctor to clarify all pre-treatment requirements with the patient. In no instance does Government interfere with the process. Medical decisions in this case are left between the two parties involved. The strongest evidence of Government involvement in the policy lies on the registration of equipment used in the procedure. On the other hand, the second school of thought questions the very validity of the procedure as a humane alternative to treat mental disorders. Many counterpoints are raised more precisely when it comes to its ethical considerations. This point of view questions the very role of Government in safeguarding the use of this procedure. The existing policy simply does not justify the existence of unsubstantiated side effects, most particularly that of memory loss after treatment. Those who support this view believe that in the more than 60 year history of ECT, there are still so many unanswered concerns surrounding the procedure. Considering this like any other medical solution simply reduces the opportunity to scrutinize the side effects more in-depth. However contradicting the two schools of thought in this matter, there are still points both agree upon. One of these points and probably the most important is that both sides acknowledge the unsuitability of the procedure for minors. The policy was designed to make sure that the protection of minors from this procedure is absolute, not withstanding the otherwise underlying differences in the two schools of thoughts. What Dynamics and Patterns of US Social Policy are Evident in the Policy? Historically (Amenta, Bonastia, and Caren, 2001) the US Social Policy has always been the subjected of much heated debates among policy makers. The major areas that cause quite a stir are in health care, welfare, social services, and employment. There have been many attempts to revise social policies but have failed. In other words, patterns and dynamics of social policies have remained constant for many years. The longstanding debates on social policies (Weir, Orloff, and Skocpol, 1988) affect the progression of other policies. One such policy is that which addresses the mental health care, more specifically the use of electroconvulsive therapy in treating mental disorders. In as much as the social policies go through quite a scrutiny, provisions that deal with ECT are equally scrutinized. The laws that govern the use of ECT do not even state the relevance of this procedure to social welfare or any other social policy. Even though ECT is recognized as a legitimate means to treat mental disorder, there remains indifference on how far Government would go to subsidize this procedure. Conclusion Electroconvulsive therapy is a recognized treatment procedure for mental disorders by both the American Psychological Association and the National Institute of Mental Health. Its more than 60 year track record documents numerous success. In fact, it has gained even greater momentum in recent times. While there is much acclaim for the procedure, there is also much concern. The questions on side effects have not been thoroughly addressed. Policies that govern the procedure do not provide enough assurance of its safety and efficiency. There is a constant fear of other unknown side effects materializing. And with the brain being a highly susceptible mass, there is no guarantee to its long standing recovery effects. The Texas Law does provide a sense of comfort by somehow solidifying pre-treatment requirements. However, after all these requirements have been accomplished, there are no subsequent provisions that address the other important considerations. Apart from the weaknesses in policy there is the constant nagging of unanswered ethical considerations. Even with the numerous reassurances that the procedure is with expressed consent, there is still the question of how humanely applicable is the entire procedure. The policy simply puts accountability to the patient itself. It does not actually define the surrounding qualifications of the entire process. It is therefore inferred that the Texas Laws, although having the beginnings of a solid reference to protect those who undergo ECT still need a great deal of work. It does not matter if it has been the reference of many similar policies. There are important issues about ECT that are not properly addressed, or even considered. True, that with the present policies governing ECT it is always the patient’s choice. Never the less, it is the responsibility of policy makers to provide for informed choices. The human brain is far too important for simple assumptions.

Essay example --

Emotions and the physiological stress reaction can affect the everyday life? It is a way of expressing oneself in life. Positive emotions can open the door to learning for you. Negative emotions-especially overwhelming stress-can literally make to impossible to do well. This is subject that I know too well. The emotional state of mind also has a big part in our success. (Why Learning Is Not All in Your Head), Neurophysiologist Carla Hannaford writes: â€Å"Our mind/body system learns through experiencing life in context, in relationship to everything else, and it is our emotions, our feelings that mediate that context. In order to learn, think or create, learners must have an emotional commitment.† Becoming more aware on the state of mind a person is in makes a difference on how a person can be more proactive on a better quality of life. I’ve always want to be a better person too! I am challenged with many problems that makes performing my best difficult. We have to work to develop the right mindset and attitude that it takes in order to create the lifestyle that we all truly want. Change...

Nurseâ€Patient Ratio in California

a) Nurse-Patient ratio is the relationship of the number of patients that should be served by one nurse at particular moment of time. It was a working formula that was proposal in 1992 by the California Nurses Association (CAN), which was to cater for quality service to patients by their nurses in the hospitals. After varied controversial arguments about the proposal regarding the overall implication to the economic costs of the ratio, different proposal from the concerned parties were arrived at where; the state government proposed ratio was 1:6 for all the medical or surgical units in the hospital.   However this ratio was to lower to 1:5 in a period of one and one-half year. The California Nurse Union (CNU) had a proposal of 1:3 for the medical units and 1:4 for the surgical units. The California Hospital Association (CHA) had proposed a ratio of 1:10 for both medical and surgical units. The nurse-patient ratio was enacted in October 1999.   However, the results of the actual proposed ratios were released on 2002.   The CNU and CHA ratio requirement were thought to be stable all through and each of them parties sought for its own ratio implementation.   However, the state proposal consisted a series of development where, they were to be implement at 1:6 and later reduced to 1:5 after 1 – 1  ½ year. (Slack, Slack,2001, p.107) b) History The nurse-patient ratio was firstly proposed by nurses in California in 1992 (Russell, 2004) However it was enacted as a law in 1999 but its enactment was to be followed by a period of its implement, which was to be until January 2002.   This implementation gave the California Hospital Association upto a deadline of January 2003 to hire the right number of nurses for their hospital as required by the government proposal of 1:5   ratio which the government had stated would lower from the ratio of 1:6 in a period of 1 – 1  ½ years. However, due to the complains, from the CHA, the proposal was only enacted into a law in January 2004, requiring the hospitals to implement on the 1:5 ratio by June 2004.  Ã‚   But following an emergency proposal by the director of department of Health Services – Sandra Sherry, the 1:5 ratio laws would only be instituted in January 2008.   (Russell 2004) c) Ideally, this proposal would highly support a positive nursing work environment.   Although the Californian Hospital Association argues that this would be too costly, but this would on be argumentable for the short run.   However, the cost would be reduced in the short run period of their business cycle.  Ã‚   Since higher ratios would ultimately help to improve the existing state of patient care.   Either, Lower ratios would consequently call for more nurse to join the career, whose turn over was very low. Through lowering the ratios, then the profession would be more interesting to the young learners who will be able to join it.   Also, it was made to call back those nurses who had left the profession due to unappealing ratio. To defend, their argument, they argued that, lower nurse-patient ratio was to lower the possible costs by hospitals to hire other nurses.   This is because of the possible economies that would be arrived at through the savings in greater patient care and faster service delivery.   Either, hospitals would reduce the hire of the nurses who were temporary registered, and whose cost was higher than that of permanently employed nurses.   (Coombs, 2004, p. 83) d) However, different controversies were between different parties aligned to this proposal.  Ã‚   Firstly, the California Nurse Association felt that, this was a good move, as it enhanced better patient care and ultimately economies to the owners of the medical centers in the long run.   They believed that, by using lower ratios, the result would be an attraction of more number of young and others who had left to the nursing profession.   Either, this worked to reduce cost by the hire of temporary registered persons. However, the California Hospital Association argued that this was impractical in terms of cost of implementation.   They argued that these would only work to favour the nurses at the expense of their business.   The state government thought that, the proposals of the nurses were viable but could only work under stages of implementation. It believed this proposal worked for the good of the people.   Also, the union for Service Employees International was also in the view that, this proposal worked to improve the amount of care given to patient hence it was important for its implementation. (Ponton, Carrion, 2001, p.48) e) The proposal would be highly recommendable for the general service delivery to the patients.   Either, it was important since it worked to improve the conditions of both the patients, nurses and hospital owners. f. (I) Yes, they work to ensure that, there were a lesser number of patients for service by one nurse.   This helped to reduce the amount of service by the nurses hence they could give a better attention to the patients.   However this did not keep the attention of any possible risk cases where the number of patients may increase indefinitely. ii) The government enacted that the ratio that would remain as 1:6 in January 2004, and reduce to 1:5 by June the same year.   However, in a petition that was passed to the court, by the direction of California Hospital Association this would only to be active in January 2008.   However, the ratio of 1:6 has not been followed in some health centers where nurse are made to serve a bigger number than this ratio.   Else where, there has been a positive adherence to this law in most of the hospitals. (David, Baustica, p. 66) References David, E. & Baustista, H. (2004) La Nueva California LATINOS IN THE GOLDEN STATE. Berkeley, CA: University of California Press. Ponton, M. & Carrion, J. (2001).   Neuropsychology and the Hispanic Patient: A clinical Handbook; Mahwah: Lawrence Erlbaum Associates. Coombs, M. (2004) Power & Conflict between Doctors and Nurses.   Breaking Through the Inner Circle in Clinical Care. London : Routledge. Slack, N. & Slack, C. (2001) Cyber Medicine: How Computing Empowers Doctors and Patients For Better Cared Revised and Updated Edition. San. Francisco: Jossey – Bass. Russell, S. (2004).   State Moves to Freeze Nurse Patient Ratio.   Nov, 05, 2005

Madoff Case

20102004 Thi Ngoc Thuy Do 1. What are the ethical issues involved in the Madoff case? Bernard Madoff was accused of fraud and creation of a Ponzi scheme which lead to a $65 billion investment loss for hundreds of investors in over the world. Bernard Madoff started a legal business by buying and selling over the counter stocks that were not listed on NYSE. He deceived many people into thinking his operation as legitimate, and completely abused his respectable name and position of power for his own personal advances.He lied to his friends and clients from the beginning and as later documented in his allocution, he never invested any of the money he got. He became a thief. Madoff started a Ponzi scheme on levels never seen before. Madoff stole from friends, family and investors. Madoff did not invest the money as he promised; he simply used it to pay off the first set of investors at very high return rates (10-12%), so he could attract more money. There were also jobs given to family me mbers who could have helped the scheme. Madoff’s daughter was also married to a former Securities and Exchange Commission attorney.His company’s financial reports were never made public during the time of the scheme. I wonder how his company passed the tax audition imposed question on the SEC internal system. There is a big question for US government system. 2. Do you believe that Bernard Madoff worked alone, or do you think he had help in creating and sustaining his Ponzi scheme? Would this represent a conflict of interest? â€Å"Speaking as a Jew on Christmas, I would be less shocked if Santa Claus showed up to my house than if Bernie Madoff pulled off this fraud alone,† says Ron Geffner, a partner at law firm.So,I definitely believe Bernard Madoff did not work alone, he had help in creating and sustaining his Poniz scheme for 30 years. Without his accountants, family members, and other employees covering up his tracks, he wouldn't have gotten away with mislea ding so many officials who certified his operation as legitimate. Since these people were satisfied with the constant returns. They all shared in an expensive living condition, nobody questioned was made. Without these people, Madoff wouldn't have held up his operation for so long. Why internal accounting and auditing make no sense or Madoffs action. How Madoff elude investigation of SEC by transfer between his account and his familys account, those questions show that   Bernard Madoff need others help, he could not do these alone. The motivation of Madoff to set  Ponze scheme is very pure which only for money. The conflict of interest exists, the conflict  is between personal interest and public interest, Madoff and his family enjoys their luxury life style by cheating, public interest gets hurt. 3. What should be done to help ensure that Ponzi schemes like Madoff's do not happen in the future?In order to prevent Ponzi schemes from recurring, internal controls and compliance standards that detect misconduct must be implemented. Awareness on these types of crimes needs to be raised as well. Investors should pay closer attention and realize that just because someone may seem to have a perfect resume, doesn't mean they're completely well fit and will act ethically. The market is unpredictable, so no one can ensure 100% for your interest in future. Furthermore, Government should run SEC effectively, so people can trust them before incident occur.

South African Apartheid-Era Identity Numbers

South African Apartheid-Era Identity Numbers The South African Identity Number of the 1970s and 80s enshrined the Apartheid era ideal of racial registration. It was brought in to effect by the 1950  Population Registration Act  which identified four different racial groups: White, Coloured, Bantu (Black) and others. Over the next two decades, the racial classification of both the Coloured and other groups were extended until by the early 80s there was a total of nine different racial groups being identified. Black Land Act Over the same period, the Apartheid government introduced legislation creating independent homelands for Blacks, effectively making them aliens in their own country. The initial legislation for this actually dated back to before the introduction of Apartheid- the 1913  Black (or Natives) Land Act, which had created reserves in the Transvaal, Orange Free State, and Natal provinces. The Cape province was excluded because Blacks still had a limited franchise (entrenched in the South Africa Act which created the  Union) and which required a two-thirds majority in parliament to remove. Seven percent of the land area of South Africa was dedicated to roughly 67% of the population. With the 1951  Bantu Authorities Act  the Apartheid government lead the way for the establishment of territorial authorities in the reserves. The 1963  Transkei Constitution Act  gave the first of the reserves self-government, and with the 1970  Bantu Homelands Citizenship Act  and 1971  Bantu Homelands Constitution Act  the process was finally legalised. QwaQwa was proclaimed the second self-governing territory in 1974 and two years later, through the Republic of Transkei Constitution Act, the first of the homelands became independent. Racial Categories By the early 80s, through the creation of independent homelands (or  Bantustans), Blacks were no longer considered true citizens of the Republic. The remaining citizens of South Africa were classified according to eight categories: White, Cape Colored, Malay, Griqua, Chinese, Indian, Other Asian, and Other Colored. The South African Identity Number was 13 digits long. The first six digits gave the birth date of the holder (year, month, and date). The next four digits acted as a serial number to distinguish people born on the same day, and to differentiate between the sexes: digits 0000 to 4999 were for females, 5000 to 9999 for males. The eleventh digit indicated whether the holder was ​an SA citizen (0) or not (1)- the latter for foreigners who had rights of residency. The penultimate digit recorded race, according to the above list- from Whites (0) to Other Coloured (7). The final digit of the ID number was an arithmetical control (like the last digit on ISBN numbers). Post-Apartheid The racial criteria for identity numbers was removed by the 1986  Identification Act  (which also repealed the 1952  Blacks (Abolition of Passes and Co-ordination of Documents) Act, otherwise known as the Pass Law) whilst the 1986  Restoration of South African Citizenship Act  returned citizenship rights to its Black population.

19 Top Scholarships for High School Seniors

19 Top Scholarships for High School Seniors SAT / ACT Prep Online Guides and Tips Aside from grants and loans, private scholarships are some of the best ways to help fund your college education. There are thousands of scholarships out there for high school seniors, all with different eligibility requirements, deadlines, and award amounts, so it's definitely worth your time to do some research. Senior year is prime crunch time when it comes to your college scholarship search. If you’re just starting the search process and need a little help getting off on the right foot, you’ve come to the right place. I’ve compiled a list of some of the best college scholarships for high school seniors based on availability and award amounts. These scholarships are generally flexible (so you’ll be able to use them at any accredited college you attend), and they also don’t have any geographical restrictions (so you’re eligible to apply no matter where you live in the US). The list is broken down into four sub-lists: scholarship competitions, merit-based scholarships, need-based scholarships, and specialty awards. Don't forget to check out the end of the article for strategies on getting the most scholarship money possible! All scholarships are competitions- to win the following scholarships, though, you'll have to go head-to-head with other students. Scholarship Competitions The following scholarships are awarded based on performance in some sort of contest. These types of scholarships can be pretty intensive, so give yourself extra time to effectively prepare if you plan on pursuing one of them. Voice of Democracy Scholarship Competition Students compete for this award by writing and recording an audio essay on a patriotic theme. The theme for the 2019-20 contest is "What Makes America Great." The first-place winner gets a grand prize of $30,000 as well as an all-expenses-paid trip to Washington, DC. The program gives out a total of $2.1 million in awards and incentives each year. Eligibility: Students in grades 9-12 Deadline: October 31, 2019 The Fountainhead Essay Contest Students compete for this award by writing an essay on one of three topics related to Ayn Rand's book The Fountainhead. The first-place winner will receive a grand prize of $10,000. Runners-up also receive awards. Each year a total of $22,500 is given out in prize money. Eligibility: Students in grades -12 Deadline: Likely late April, 2020 Atlas Shrugged Essay Contest Students compete for this award by writing an essay on one of three topics related to Ayn Rand's novel Atlas Shrugged. The first-place winner will receive a $25,000 prize. Runners-up also win prizes, and a whopping $40,000 in scholarship money is awarded annually. Eligibility: High school seniors, college students, and graduate students Deadline: September 19, 2019 American Legion National High School Oratorical Contest Are you a good public speaker, or do you just want an excuse to hone your public-speaking skills? Then this competition would be a good fit for you. Students compete for this award by preparing and performing a three- to five-minute oration on some aspect of the US Constitution. You can view this year's topics here. The first-place winner receives $18,000, second place receives $16,000, and third place receives $14,000. There are also smaller awards for state winners. In total, annual award amounts can exceed $138,000. Eligibility: US high school students under 20 years of age Deadline: Varies by state, as contests are arranged by local American Legion departments. Get more information for your state here. Create-a-Greeting Card Scholarship Contest (Gallery Collection Scholarship) This scholarship is pretty unique- and it's great for students with some untapped artistic talents! Students compete for this award by submitting a photo, piece of artwork, or computer graphic to be used on the front of a greeting card. The winner will receive $10,000, and the winner's school will also get $1,000. Eligibility: High school and college students, aged 14 or older Deadline: March 2nd, 2020 To win these scholarships, you have to show that you're tough- or at least that your brain is tough. Scholarships Based on Academic Strength The following scholarships are generally awarded based on students' academic performance in conjunction with a few other factors, such as leadership skills and commitment to community service. As a result, the most competitive applicants will be dedicated, high-achieving students who are also invested in their communities. Coca-Cola Scholars Program Coca-Cola Scholars are judged primarily on their academic performance, extracurricular activities, leadership experience, and community service. This scholarship program is fairly big: 150 awards of $20,000 each are given out every year. You can learn more about the Coca-Cola Scholarship by reading our guide to winning the award. Eligibility: Current US high school seniors who are not children or grandchildren of Coca-Cola employees Deadline: 5pm EST Thursday, October 31, 2019 Burger King Scholars Program Applicants to this scholarship are judged on their GPA, work experience, extracurricular activities, and community service. Award amounts range from those as small as $1,000 to those as large as $50,000. Eligibility: employees and their spouses/partners/children, US high school seniors Deadline: October 15-December 15, 2019 Ronald McDonald House Charities Scholarships For these, award eligibility requirements will vary based on your local Ronald McDonald House Charity chapter. For example, some have ethnic eligibility requirements. Deadlines and award amounts will also vary by location, but some of the bigger national awards can be as large as $100,000! Check out our how-to guide to learn more about getting an RMHC scholarship. Eligibility: High school seniors, but other requirements may apply depending on scholarship Deadline: Varies depending on scholarship but likely January 2020 If your family income isn't enough to cover college expenses, need-based scholarships might be a great option for you. Scholarships Based on Financial Need The following scholarships take financial need into account when choosing award recipients. For many of these programs, though, financial need is just one of many criteria considered. In other words, strong applicants will also be successful students, leaders, or community activists. For most of these applications, you'll likely have to submit documentation about your family income. Horatio Alger Scholarship Award This generous need-based scholarship is geared toward students who have faced and overcome great obstacles. To be considered eligible, your gross adjusted family income must be at or below $55,000. At the national level, there are 106 $25,000 awards; at the state level, there are scholarships for all 50 states plus the District of Columbia of $10,000 each. This one scholarship application will get you considered for many other national, state, and specialized scholarships, which means less work for you and more opportunities for scholarship funding! Eligibility: US high school seniors who plan on getting a bachelor's degree Deadline: October 25, 2019 Jackie Robinson's Foundation Scholarship Program Applicants to this need-based scholarship are judged on theirleadership skills and commitment to community service. To be considered eligible, you must identify as a minority student. As many as 60 new scholarships are awarded annually. The scholarships are four-year awards, and recipients can receive as much as $30,000 over four years. Eligibility: US minority high school seniors who plan on getting a bachelor's degree in the US Deadline: Likely February 2020 Engebretson Foundation Scholarship This need-based scholarship is pretty straightforward: it's awarded to one student each year who demonstrates not only financial need but also impressive academic performance and leadership ability. The annual award winner receives $5,000 per semester of college. Eligibility: High school seniors with financial need who plan to attend a four-year college Deadline: March 1, 2020 (note that applications must be submitted via mail) Jack Kent Cooke Foundation College Scholarship Program In addition to providing funding for college, this scholarship program offers personal advising on selecting a college, navigating the financial aid process, and transitioning from high school to college. Applicants are judged on academic ability and achievement, financial need, persistence, desire to help others, and leadership skills. Awards are given to students each year, and can be as high as $40,000 per academic year. In 2019, 121 students were accepted into the program. Eligibility: High school seniors with financial need who plan to attend a four-year college Deadline: November 13, 2019 Elk's National Foundation Most Valuable Student Competition Applicants to this need-based scholarship are judged on their scholarship and leadership abilities. In total, 500 scholarships are awarded across the country totally $2.44 million, and award amounts (over four years) range from $4,000 to $50,000. Applications must be submitted to the Elk Lodge closest to your home address, so make sure to research the Elk Lodges in your area before you apply. Eligibility: US high school seniors who plan to attend a four-year US college Deadline: November 5, 2019 at :59 PM Gates Scholarship The Gates Scholarship aims to help scholastically-outstanding minority high school seniors reach their full potential. 300 students each year receive a scholarship covering the full cost of attendance (including tuition, fees, room, board, books, and transportation) that is not already covered by other financial aid and expected family contribution. Read more about the Gates Scholarship and how to win it here. Eligibility: US minority high school seniors who are Pell-eligible (Pelligible?) and have a minimum cumulative weighted GPA of 3.3 on a 4.0 scale (or equivalent) Deadline: September 15, 2019 These next scholarships are unique- just like every student applicant! Specialty Scholarships The following scholarship programs are national awards that target students who have specific or unique interests or achievements. Whether you're the next president of the SPCA or even the USA, you should be able to find a specialty scholarship that's perfect for you! CIA Undergraduate Scholars Program This program offers more than just a scholarship- if you're selected as a winner, you'll become a part of a pretty unique internship program. Interns work at the CIA during summer breaks and also get an annual salary (with benefits) and an annual scholarship award of up to $18,000. You must demonstrate financial need to qualify. Income eligibility ceilings are $70,000 for a family of four or fewer, and $80,000 for a family of five or more. Eligibility: High school seniors Deadline: Likely spring 2020, with applications opening in early 2020 Vegetarian Resource Group Scholarship Are you a proud vegetarian? This might seem like a niche award, but the scholarship is very real! Applicants are judged on their "compassion, courage, and a strong commitment to promoting a peaceful world through a vegetarian diet/lifestyle." If you've promoted vegetarianism at school or in your community, you'll likely be a strong candidate for this scholarship. The first-place winner receives $10,000, and two runners-up each receive $5,000. Eligibility: Graduating high schoolseniors Deadline: February 20, 2020 Davidson Fellowship Scholarships Do you have an extraordinary achievement you're particularly proud of? This scholarship is for students who have completed an impressive piece of work in the fields ofscience, technology, engineering, math, literature, music, or philosophy. Scholarship requirements differ based on the type of project, with awards ranging from $10,000 to $50,000. Eligibility: US citizens or permanent residents 18 years of age and under Deadline: Likely February, 2020 AXA Achievement Scholarship This scholarship targets students who have empowered society through achievements that mitigate risk. This idea can be interpreted pretty broadly, so spend some time figuring out what risk means to you and whether you've participated in making the world a safer place through any of your activities. In 2018, more than 300 students representing all 50 states; Washington, DC; and Puerto Rico received one-time scholarships in increments of $2,500, $10,000, or $25,000, and the winners' schools will also receive $1,000 for every student who wins a scholarship. Eligibility: High school seniors who will attend college in 2020-21 Deadline: Likely late 2019 William Randolph Hearst Foundations US Senate Youth Program If you're passionate about public service, this is the scholarship for you. The Senate Youth Program targets students who participate in their high school student government and plan to study history or political science in college. Applicants are judged on their leadership skills, academic performance, community involvement, and extracurricular activities. Each winner will receive a $10,000 award in addition to an all-expenses-paid educational week in Washington, DC, in March 2020. Eligibility: High school juniors and seniors Deadline: Varies depending on state but is typically in October Higher education costs in the United States have been skyrocketing for the last 20 years, but it's still possible to get a great education without breaking the bank. Learn how you can maximize the quality of your college education while minimizing costs with our six-hour online course. Tips here, get your tips here! Making the Most of Your Scholarship Applications: 3 Key Tips If you're going to go through all the work of submitting a scholarship application, then you want to make sure you have the best chances possible of winning awards. The following three tips will help you submit the greatest number of successful scholarship applications possible. #1: Do Your Own Research As you've probably noticed, many of the above scholarships are fairly generous national awards that'll likely be quite competitive. Unfortunately, you could be a strong applicant for many of these scholarships and still not win a big award. So what's a student to do? The reality is that there are countless scholarship programs out there that might be really good fits for your interests, location, background, identity, etc. The more niche a scholarship program is, the better chances you'll have of winning an award (if you're a qualified applicant, that is). So do some research on scholarships programs that operate in your area or are offered to students with your particular interests, experiences, skills, or passions. The Ronald McDonald House Charities scholarships are a good place to start. You can also pay a visit to your guidance counselor who should have more information on local scholarships. In addition, you could branch out on your own by searching online for scholarships in your area. If you have a particular talent, skill, or interest, look for scholarships that are offered to students based on those criteria. #2: Apply Broadly Applying for scholarships- like applying to colleges- is, in part, a numbers game. You wouldn't apply to just one school if you wanted to optimize your chances of getting into a great college, would you? Many scholarship applications ask similar questions and require similar information, so if you apply to one program, you might as well apply to a bunch. It's free to apply for most scholarships anyway- all it takes is a few hours of your time. Finally, take advantage of applications that submit you for consideration for many scholarship awards, such as the Horatio Alger Scholarship mentioned above. #3: Make Note of Deadlines Scholarship applications are all over the place- there's no defined "scholarship season" for submission deadlines, but many are due before college application deadlines. As such, it's better to start your scholarship search sooner rather than later so you don't miss out on any great opportunities. The summer before your senior year is a good time to start making note of programs that you're interested in. Keep track of application deadlines by maintaining a spreadsheet that you update regularly. This is especially helpful if applications require you to ask for letters of recommendation; you can make sure to give teachers and mentors plenty of advance notice to write you a letter. What's Next? Want to get a head start on scoping out scholarships? Then check out our comprehensive guides to winning some of the most competitive national scholarships available, including the Gates Scholarship, the Coca-Cola Scholarship, the Walmart Scholarships, and the McDonald's Scholarships. Looking for scholarships with low-hassle applications? Our article on the easiest scholarships to apply for will give you a great starting list. Wondering if you can get a scholarship for something like being left-handed? Learn more about the weirdest scholarships you can win here. Need more help with your scholarship search? Read our expert guide on how to find college scholarships and the best scholarship search websites. Want to improve your SAT score by 160 points or your ACT score by 4 points? We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Critical appraisal of the growing dominance of Dell in the marketplace Research Proposal

Critical appraisal of the growing dominance of Dell in the marketplace - Research Proposal Example The importance of engineering principles will be extensively covered as well as legal and ethical issues associated with conducting business online. In section two, we will critically appraise the business models used by Dell, identifying their sources of competitive advantage. The technology used to facilitate their success will also be addressed. Dell is the largest merchant in selling all types of computer sizes and understand the customer well. It has a great website and the critical appraisal of the website is done for fetching the business model and knowing the sue experience. Besides buying products, Dell allows users to search for products, technical support, articles and solutions, read reviews/ content of the investor relations and corporate governance, recommendations /personalized services. It also provides its customers with online tutorials and order tracking. Users can interact with the technicians via chat services with technicians. Dell also provides intensive support services. Dell was an early and enthusiastic convert to the Internet, creating its first web site in 1994 and moving many of its business activities to the Internet ahead of its competitors. (Kraemer & Dedrick, 2001) The company witnessed that its direct model gave it a lead in selling online. Unlike indirect vendors such as Apple, IBM, HP and Compaq, Dell did not have to worry about channel conflict with resellers and distributors when it began selling online. It operates in business to consumer model (B2C). Describe Revenue Model Dell represents a new breed of retailers; changing the way business is conducted online with their business to consumer model (B2C.) It is a virtual reseller, one of the main new intermediaries (Sarkar et al, 1996.) They are an electronic-commerce only intermediary; business and customer relationship management (CRM) is conducted purely via their website. Describe Marketing Mode Dell's marketing is done through their site itself. They also resort various other forms of marketing like e-banners and web advertisement in social bookmarking websites. Analysis of Co. Web Site Usability Dell's homepage provides the user with an overview of their whole site, most importantly it speaks about all the products it sells, which is vitally important as (Nielsen, 2002) explains "The homepage is your company's face to the world." User friendliness Dell use standard blue hyperlinks, mouse over navigation, browse box, graphics and a search input box to help users interactively navigate the site, which is very user

WheelWorks Business Case Study Essay Example | Topics and Well Written Essays - 1000 words

WheelWorks Business Case Study - Essay Example Therefore, employee needs are used to motivate employees across organizations universally. Maslow’s need hierarchy can be explained as below: This is the basic need of every individual. It is concerned with satisfying the primary needs such as food. Until these needs are satisfied, no individual would look forward to satisfy his/her other needs. A famous saying ‘man can live on bread alone if there is no bread’ suggests that human beings first try to acquire necessities for their survival. At Wheel Works, for example, the employees are being given highest possible wages along with bonus and sick pay. Once primary needs are satisfied to a reasonable degree (which is mostly subjective), the second level of needs comes. This need is concerned with the safety of an individual from danger or self-preservation. It is to be noticed that human beings will think of safety of their lives only when their need for food is met. In an organization, safety needs can be met by establishing safety system that ensures employees are free from danger and accidents. In the Wheel Works factory, for example, employees are assured sick pay, health plans. These needs in the ladder of Maslow’s need theory represent the desire for belongingness, which is concerned with human desire to be accepted and appreciated by others. When it becomes dominant, individuals try to create meaningful relationship with others. In an organizational context, where employee supervision and control are stringent, informal groups may be formed to interact among one another in the group. For example, the sales force has the freedom to do the correct job. The esteem needs are concerned with self-respect, self-confidence, a feeling of personal worth and feeling of being unique and recognition. In the context of Wheel Works, employees are given the freedom to work and excel in their work. It is the need to maximize one’s potential, whatever it may be. This is

Employee Relations Master Case Study Example | Topics and Well Written Essays - 2250 words

Employee Relations Master - Case Study Example Similarly the conflicts as well as the disagreements in the company could be resolved and structured in a way that any industrial actions or any other forms of disaffections are avoided. The company should also provide a framework which is normative for dealing and the identification of the problematic areas in the company. (Alderman 1992) In this scenario Tim Fraser an employee at the Brinley Financial Services has been a product sales assistant for two years. His main job has been selling the company's products and recording the sales details on a database. He has periodically been visiting websites that are unrelated to his job during his break periods but recently he has however been doing so regularly during the working day. According to him he is only killing time since the other employees do it too. The company has however stopped this activity by issuing a new guideline which states that "Henceforth staff must not use Company equipment for non-work activity. Failure to comply with this policy may expose the employee to disciplinary action and possibly dismissal." One day Tim's supervisor Maxine Tim's supervisor saw that he was on another visit and he therefore decided to suspend him asking him to leave the building pending notice of the disciplinary hearing. On the other hand Tim's colleagues are very angry and they decide to refuse to work until Tim is reinstated. However the company has issued the workers with an official notice to immediately return to their duties and failure to do so could result to their dismissal because of their unlawful action. Strategies that was available to Maxine Salter and the BFS to avoid such a dispute. In the scenario above there are some strategies and styles as well as some disciplinary procedures that the company would have adapted so as to avoid such a dispute. (Ashdown 1993) Managerial styles The company should adapt to managerial styles that are flexible and avoid the arbitrary and the punitive discipline models which are associated with a very hard management styles. The company's management should adapt a reconstructed model which is corrective and which is also associated with the soft management. In such a model there are very few dismissible offences and also the stages that are involved in the procedures gives a lot of opportunity for an employee to reform even though the process due is imperative. By the company adapting such a model it will be seen as very respectable and also fair in all its dealings especially when it comes to disciplinary action on the employees. If this management is appropriately used Maxine Salter who is the supervisor would have given Tim who had been periodically visiting websites that are unrelated to his job during his break periods an opportunity to attend an assistance program in opposition to taking any other form of action such as suspending him in an un-procedural manner. But if the assistance program fails then he should dismiss him if need be and such actions would be perceived to be very legitimate by the external agencies as well as the workforce. This is because the company has taken the initiative to correct the behaviour but no positive results were attained. Disciplinary procedures and rules relating to industrial conflict It is very important the Maxine and the BFS Company to know that any disciplinary proc

Personal Income Tax Administration In Nigeria Economics Essay

Personal Income Tax Administration In Nigeria Economics Essay The success achieved by Federal Inland Revenue Service (FIRS) in meeting the targets set for its integrated tax offices nationwide is no doubt a challenge to its state counterparts (SBIRS). Personal income tax that is supposed to be paid by self employed individuals in Nigeria constitutes a major source of revenue accruable to various state government of the nation. Unfortunately, the correct assessment and collection of taxes from these groups of taxpayers remains a mirage due to myriad of factors. Prominent among these factors is the failure of majority to register with revenue authority as revealed in this study. This paper therefore recommends various strategies that can be adopted by government to bring into the tax net of the government numerous self employed persons in the society which can impact positively on increased revenue generation and the attendant quantity and quality of infrastructural facilities that can be provided by the government. Introduction Tax is defined as money that has to be paid to the government by the people according to their profits on goods and services provided. Chris and Elizabeth (2001) also defined taxes as a forced proportional contribution from persons and property levied by the state by virtue of its sovereignty for the support of government and for all public needs. Other definitions can also be gleaned from judicial precedents. In Matthew V. Chikory Marketing Board of Victoria Australia, Latham, C. J. defined tax as a compulsory exaction of money by a public authority for public purposes. Tax in this regard is seen as a means of raising money from the public by the government by means of contributions from individual persons. In the American case of United States V. Butler, Justice Robert defined tax in the general understanding of the term as exaction money from members of the society for the support of the government expenditure (Chris and Elizabeth 2001). In summation therefore, according to Chris and Elizabeth (2001) tax has three basic features namely; a compulsory levy imposed by government, or local authority, for public purpose and to encourage social justice. A tax according to Ayua (1996) is not a voluntary payment but a compulsory pecuniary burden placed on taxpayers for the benefit of the society. Generally, taxation can be described as a form of levy imposed on all residents living and non-residents doing business within a tax jurisdiction. It is a civic and patriotic responsibility of citizens to pay taxes imposed which also come to the government as income or revenue yielding device to finance the provisions of socio-economic and infrastructural amenities and also to enhance industrial efficiency. The aim of this paper is to look into various constraints faced by tax authorities in assessing and collecting taxes from self-employed taxpayers and proffering solutions as regards strategies to be adopted by revenue authorities for expanding the Nigerian tax net to improve tax collection drive covering the self-employed. Review of related literature Under the review of literature the history of taxation in Nigeria, the objectives of taxation and the use of taxation as an instrument of economic regulation or control have been treated. 2.1 The history of taxation in Nigeria The history of taxation in Nigeria dates back to the pre-colonial period. According to Lekan and Sunday (2006) before the colonization of the different entities which were later amalgamated under the name Nigeria, there were different systems of taxation existing in the form of compulsory services, contribution of goods, money, labour and so on amongst the various kingdoms, groups and tribes controlled by the Obas, Emirs, Ezes, Attah of Igala, Tor Tiv, Ohinoyi of Ebira and so on in order to sustain the monarchs. The various taxes levied by the different ethnic groups by the kings according to Ola (2004) took several forms such as Zakkat levied on Moslems for educational, charitable and religious purposes, kudin-kasa, a form of an agricultural tax levied on utilization of land, shuka-shuka levied on the ownership of cattle based on the member of cattle, Ishakiloe- contribution of farm products as a form of land tax in exchange for the use of land for agricultural purposes payable to Obas, chiefs and family community heads, community tax payable by all adults in order to execute projects beneficial to the community; Oko-ane payable to Attah Igala for hunting in a particular forest, Osusu Imachi-Nkwu payable to Ezes in Igbo land by those who harvest palm fruits and are expected to contribute proportion of the harvested palm oil. In Tivland in Benue state certain taxes are paid by couples during marriage ceremonies which are used for various community development projects. The present form of taxation in Nigeria could be traced to the establishment of a British colony in Lagos on August 6, 1861 and subsequent amalgamation of the Southern and Northern protectorates of Nigeria in 1914. During the colonial era according to Yerokun (1997), the imposition of any type of tax on citizens (individuals and corporate) took the form of promulgation of laws by the colonial authority. Examples of such law include Native Law ordinance cap 74 of 1917 applicable to Western Nigeria. The re-enactment of the same law in 1929 according to Ola (2004) which for the first time imposed taxes on women resulted in the Aba women riot of 1929. Another law was that of non-natives protectorates tax ordinance of 1931. The ordinance was later repealed and incorporated into the taxation ordinance No. 4 of 1940 and subsequently re-enacted as the Income Tax Ordinance (ITO) 1943. The above tax laws according to Yerokun (1997) were administered on individuals and corporate entities by various tax and revenue officers in the different provinces and regions. In order to promote uniformity in the incidence of taxation throughout the geographical entity called Nigeria according to Lekan and Sunday (2006), the colonial government in 1958 set up the Raisman Commission. The commission at the end of its work recommended the introduction of uniform basic income tax principles for application in all regions of Nigeria. This recommendation was accepted by the government which incorporated the same into the 1960 constitution of the Federal Republic of Nigeria. This led to the promulgation of the Income Tax Management Act (ITMA) 1961 and Companies Income Tax Act (CITA) 1961. The taxation of individuals as opposed to companies is governed by the ITMA 1961, the main purpose according to Ariwodola (2000) is to regulate the imposition of personal income tax throughout the Federation so that internal double taxation of incomes by the Federal Government and State Government will be avoided. The Act sets up a Joint Tax Board (JTB) which is charged with the responsibility of determining technical and other issues in which interests of those Government might otherwise be in conflict. Each government has sole Jurisdiction to impose personal income tax on individuals resident or deemed to be resident in its territory and the 1961 Act does not seek to encroach upon the right of each government to decide upon the appropriate level of taxation of those individual who under the provisions of the Act, fall within its jurisdiction. The ITMA determines such questions as to what is taxable income, what deductions may be allowed against gross income to arrive at the taxable income and the period over which assessable income is to be determined. The above legislations (ITMA and CITA) 1961 were later repealed and re-enacted as the Personal Income Tax Act (PITA) 1993, and the Companies Income Tax Act CAP 60 LFN, 1990 respectively. As a result of the work of the Tax Laws Review Commission, these laws have been reviewed and updated and are included in the laws of the Federal Republic of Nigeria 2004. The current law that governs the administering of Personal Income Tax (PIT) is the Personal Income Tax Act Cap. P8 LFN 204 which imposes tax on incomes of individuals and corporations. 2.2 Objectives of Taxation Tax is generally regarded as a pecuniary burden laid upon individuals or persons or property to support the government and it is a payment exacted by legislative authority. Tax according to Nightingale (2000) under any jurisdiction is discriminatory in the sense that it is assessed on persons or property based on profits/incomes or gain, the benefit derived by citizens from tax payment is without reference to the contribution of individual tax payers. In line with this therefore, according to Ariwodola (2005) it is accurate to say that the primary objective and purpose of taxation in most nations of the world is essentially to generate revenue for government expenditure on social welfare such as provision of defense, law and order, health services and education. Revenue from taxation can also be spent on capital projects otherwise called consumer expenditure, creating social and economic infrastructure which will improve the social life of the people. Quite apart from this primary purpose, taxation as the most potential source of revenue to government of any nation has played very prominent roles as an instrument of governments economic, social and fiscal policy. Other major objective of taxation in any economy of a nation are as follows: The use of taxation as an instrument of economic regulation or control: For the purpose of discouraging certain forms of anti-social behaviour in the society. Taxation according to Musgrave and Musgrave (1984) can be extensively used in regulating the consumption pattern resulting in economic stabilization. Anti-social behaviour such as drinking of alcohol, smoking and pool betting can be controlled by imposition of higher taxes on production of such goods. Investment promotion: The resource allocation dimension of taxation policy is its role in promoting investment as a critical measure of ensuring a healthy economy through creation of new wealth. In Nigeria, government sometimes introduces tax incentives and attractive tax exemptions as an instrument to woo and induce local and foreign investors in areas such as manufacturing of goods, export processing, oil and gas and utilities, which are critical and necessary for the economic development and growth of the nation. Income and wealth distribution: The use of transfer payments and benefits to those members of the society who are less well off according to Musgrave and Musgrave (1980) is to promote social equality. Taxation as a mechanism for income and wealth distribution holds that the burden of taxation should be heavier for the rich in the society than for the poor so that taxes collected are used to pay for social services for the less fortunate. Harmonization: Harmonization according to Lekan and Sunday (2006) is said to be the modern objective of Economic community of West African States (ECOWAS). The idea of a single market in ECOWAS member nations is to provide for the free movement of goods/services, capital and people between member states. The philosophy behind this single market therefore suggests that these tax systems of member states should be harmonized. Generally, according to Ola (2004) taxation is a powerful and potential fiscal stabilizer employed by government of nations to plan development policies. It is a device according to Nightingale (2004) to induce economic development and favourable balance of payments. 3. Method The study employed a survey design and data was collected from the Adamawa State Board of Internal Revenue and using convenient sampling, 90 self employed persons in Jimeta-Yola metropolis in Adamawa State were interviewed. The data was analyzed using descriptive statistics made up of simple percentages. 4. Discussion Self-employed tax payers are unincorporated individuals or body of individuals engaged in their own businesses either as sole traders or in partnerships. Such persons include individual contractors, traders, professionals, consultants, market women, artisans and all other entities that are not liable to tax under the Companies Income Tax Act (CITA), but under the Personal Income Tax Act (PITA). This means such persons are taxable on income accruing to them personally. In the study conducted among the self-employed in Jimeta-Yola metropolis in Adamawa State, it was discovered that just very few individuals registered with the state Board of Internal Revenue (SBIR) for 2010 and 2011 tax year as indicated in the table below. Table 1: Rate of Registration of Self-Employed Persons with Tax Authority (Adamawa State Board of Internal Revenue) 2010 2011 2010 2011 Self-Employed Group Registered Unregistered Total Registered Unregistered Total 1 14 15 2 13 15 Electricians 15 15 15 15 Mechanics 2 13 15 4 11 15 Painters 3 12 15 5 10 15 Vulcanizers 1 14 15 15 15 Welders 15 15 15 15 07 83 90 11 79 90 Source: Field Survey, 2011. Out of 90 self-employed groups interviewed in Jimeta-Yola metropolis regarding whether they have registered with Adamawa State Board of internal revenue for the purpose of paying tax on their income for 2010 and 2012 Assessment year, only 7 of them in 2010 indicated that they have registered representing about 12.2% registered with the State Board of Internal Revenue (SBIR) while the remaining 87.8% failed to register. The above scenario is likely to be a total reflection of what is happening through out the entire country, where there is wide trend of tax aversion by the self-employed group in the country. Given a whole gamut of self-employed persons in the society as enumerated above, a huge amount of revenue can be generated by various state tax authorities if self-employed individuals are properly brought into the tax net of the government. It is the requirement of the law PITA Cap P8 LFN 2004 that all self-employed tax payers are required to file self-assessment tax returns with their respective relevant state tax authorities every year within 90 days of the commencement of a new tax year. Such tax return is expected to disclose transactions relating to the individuals income for the year. Unfortunately according to Ariwodola (2000) a large sum of money by way of revenue that suppose to have been generated from these group of tax payers (self-employed) by the government remain uncollected year in year out due to the following factors. Lack of Taxpayers Data/Information: There is no detailed information on or database for the self-employed in Nigeria, thus bringing them into the tax net is different. This is a very serious problem in personal taxation as it often difficult most a times to determine the residence of individuals which is vital for the purpose of identifying the relevant tax authority of a tax payer. A lot of time is often spent in residence determination especially where there is dispute between two or more tax authorities leading to loss of revenue that would have accrued. Inefficient Utilization Tax Revenue: There is a general apathy to voluntary compliance with the provisions of the tax laws because of the level of decay in basic infrastructure such as light, water and good roads. This problem has always called to question the need for continued payment of tax in Nigeria. Lack of Experienced and Qualified Personnel: Most tax officers lack the requisite experience and knowledge of the tax laws required to appropriately assess the self-employed to tax. Inadequate Penalties/Absence of Enforcement: In Nigeria, the penalties for non-compliance with relevant tax provisions are too lenient to compel the self-employed to pay tax. There is also a general lack of enforcement of existing penalties. Inadequate Records: Most self-employed persons do not maintain adequate records of their income and expenditure. In most cases, they mix their business activities with their private affairs thus making it difficult to determine the income taxable. Lack of Public Enlightenment: Most of the self-employed tax payers do not know what tax to pay, when to pay, who to pay to, where to pay and what relief and allowance they are entitled to. Government is faulted here because a good tax system should be certain and easy to administer. It is the responsibility of government at all levels to educate the public on their responsibility with respect to tax at all times. Level of Corruption: Some tax officials collude with would be tax payers to defraud the government of her taxes. A large chunk of revenue that is suppose to come into government coffers ended up in private pockets compounding problems of governments inability to provide the basic infrastructure needed for the orderly development of the society. Level of Poverty: This is directly linked to the problem highlighted above. Several self-employed persons are struggling to survive due to the unconducive operating environment. The society according to Ariwodola (2000) has been impoverished by the elite so much that paying tax will further deepen the level of poverty among the low income earners. Over-Dependence on Oil Revenue: For a very long time now, Nigeria has been depending on revenue from oil. The discovery of oil and very huge revenue accruing from it according to Yerokun (1997) has led to the neglect of all other non-oil revenue yielding sources to the government. Having enumerated the constraints/challenges facing the tax authorities in assessing and collection of taxes from self-employed tax payers in our society, there is however prospects for improved revenue generation from these group of persons if certain strategies are evolved. Strategies for Expanding the Nigerian Tax Net to Improve Tax Collections Drive Covering the Self-Employed: Public Enlightenment and Education: Revenue authority should embark on aggressive public enlightenment and education of tax payers on the various taxes payable by all self-employed individuals in the society. Revenue authority in various states should endeavour to equip their staff to enable them carry out this duty. Requirement for Presentation of Tax Clearance Certificate (TCC): By providing and insisting the TCC be produced by individuals for any form of transaction with government, more self-employed persons will be compelled to pay their taxes. Stiffer Penalties for Non-Compliance: If the consequences of failure to comply with any of the provisions of the tax laws are made stiffer, more tax payers will be willing to comply with little or no stress on the part of the revenue authorities. Encouragement of Cooperative Unions: By encouraging artisans in particular to form associations through which government can reach their members, improvement in tax generation from this category of self-employed persons can be achieved. Similarly, all other category of self-employed individuals are encouraged to form unions in their respective localities. They can always hold government accountable for non provision of infrastructure necessary for their operation through their respective unions and they will be heard only and if only they can live up to their own civic responsibility by paying their taxes promptly. Effective Utilization of Tax Revenue: Improvement in the level of basic infrastructural facilities will encourage voluntary compliance with the provisions of the tax laws as they will show that the Revenue is being utilized effectively. In Nigeria today, it is no news that the level of decay in basic infrastructure is alarming. If government effectively utilizes tax revenue for the provision of infrastructure, the citizenry will be motivated to pay taxes . Promulgation of Anti-Avoidance Provision: Making provisions to block the several loopholes in the tax laws will enhance further compliance with the tax laws and increase tax revenue. The two possible forms of anti-avoidance legislation are specific legislation to block voluntary avoidance device and general anti-avoidance legislation which vests the revenue authority with power to disregard all transactions entered into that could be proved to have been entered into solely for tax avoidance purposes. Empowerment of Investigation and Intelligence Unit: The investigation and intelligence unit of the Revenue authorities should be empowered and made vibrant and effective. It is the responsibility of this unit to trace self-employed persons in the society who have not been paying their taxes. This can be done by going through the Land Registry and Vehicle licensing offices. Information about the self employed can also be obtained from banks by requiring banks to file returns of all their new customers with the Revenue authorities. Engagement of Experienced and Qualified Personnel: Employing qualified personnel and paying competitive remuneration will further enhance dedication to duty which will impact positively on increased revenue generation especially from the self-employed personal where the rate of tax evasion is high. Regular Amendment to the Tax/Laws: The tax laws should be regularly up-dated and provision should be such that are reasonable and easy to comply with. It is known according to Yerokun (1997) that the existence of wide spread tax avoidance and evasion is in any society is an evidence that the tax system requires a radical reform. 5. Conclusion Generally, taxation is a monetary charge imposed by government on her citizens to yield revenue for her numerous statutory responsibilities to the people. It is also civic and patriotic responsibility of the citizens to pay taxes as at when due which is a means by which government can finance the provisions of socio-economic and infrastructural amenities for the orderly development and growth of the society. Reduction of the high rate of tax evasion by the self-employed individual in Nigeria and the resultant high revenue that can be generated there from requires a conscious efforts and definite roles to be played by both the government and the governed.