Thursday, December 26, 2019

Rural Marketing - Free Essay Example

Sample details Pages: 4 Words: 1132 Downloads: 8 Date added: 2017/09/24 Category Advertising Essay Type Argumentative essay Did you like this example? Solar Energy Products Marketing In Rural India Rajshekhar Patne The recently released Global Status Report on renewable says that grid-connected solar Photovoltaics (PV) has been the fastest growing energy technology in the world with 50 per cent annual growth in cumulative installed capacity in last two years. The majority of the above capacity comes from Germany, Japan, Spain, and the US which have installed small PV systems (a few kilowatts to tens of kilowatts) on their rooftops, feeding the electricity into the grid through two way meters and enjoying the benefits of net metered electricity bills at the end of the month. Of the total reported 25 lakh homes worldwide that use solar home systems today, about 3. 6 lakhs are in India, second only to China which has 4 lakh solar home system users. Though this figure looks good the actual situation is very scary. According to the Ministry of Power, Government of India, about 7. 6 crore rural homes still use kerosene for lig hting. Lighting the basic amenity is not provided to 56. 5 per cent of the 13~8crore rural homes and 12. 4 per cent of roughly 5. 37 crore urban homes in India which continue to burn biomass, wax candles and kerosene lamps, spending Rs. to 5 per day. Apart from the low levels of illumination provided by these devices, smoke and fire hazards due to accidental pilfering of kerosene and tipping of candles are common. The task of providing electricity to the rural households is a large one. The task is made more challenging by constraints such as the lack of an extensive transmission network throughout the country, the limited generating capacity to serve additional rural markets, and the scarcity of capital for investments in generation, transmission, and distribution. Economic extension of rural electrification is further constrained by the generally small loads and greater dispersion of rural customers, making it difficult to justify the costs of distribution networks. Alternative options to the conventional grid based electrification, such as low cost isolated grid systems, solar, wind and micro hydro are under consideration for serving remote villages and other clusters of customers. Another strong contender, particularly for disbursed consumers and clusters with combined loads too small to justify grid systems is the use of solar photovoltaic (PV) panels for electrification of individual homes or buildings. These are commonly called solar home systems (SHS). The solar lantern, a portable lighting device that uses CFL, has its own rechargeable battery inside that can be charged every day using an 8 to 10 watt solar panel. This is an ideal device to light up homes that currently use biomass or kerosene for lighting. The solar lantern with its solar panel currently costs about Rs. 3,200-3,600 of which the user generally pays only 50 per cent as the remaining amount is supported through a central subsidy. However, an upfront payment of Rs. 1,800 often b ecomes a deterrent for the prospective user who can afford and probably is willing to pay smaller amounts on a daily or weekly basis. Such scenario can be resolved by Micro finance and effective business model. Dynamics of rural markets differ from other market types, and similarly, rural marketing strategies are also significantly different from the marketing strategies aimed at an urban or industrial consumer. Strategies to be followed in Indian Rural Market- a) Marketing Strategy: Marketers need to understand the psychology of the rural consumers and then act consequently. Rural marketing involves more exhaustive personal selling efforts compared to urban marketing. Different schemes can be proposed for the solar lightning in Rural area: 1. Cash purchase through a single payment (with subsidy) . Cash purchase through payment in monthly installments. 3. Cash purchase of main equipment and charging service fee on daily or weekly basis. 4. Loan to Self Help Group people to buy so lar products. b) Distribution Strategy Apart from making financing schemes we need to think about distribution and promotional model for the same. As the value chain for solar lightning is Manufacturer ( Regional Distributor ( Local distributor (Local retailer (at village level) this makes product costlier. This longer chain can be cut down by making hub spoke model by manufacturer. This model not only for supply of equipments but also should be there for service/repair. According to the Indian Market Research Bureau, around 8000 such melas are held in rural India every year. Rural markets have the practice of fixing specific days in a week as Market Days called Haats when exchange of goods and services are carried out. This is another potential low cost distribution channel available to the marketers. At local level a service person can be appointed who can work on partly basis and repair the solar lanterns. Also if partial equipment is purchased by people then company can e stablish solar charging station at center and this local person can collect and charge lanterns on daily basis. As most of the time the lanterns are used during 6 pm to 10 pm, a local person can collect these lanterns during morning time, charge it entire day and return it in the evening time. Apart from this he can also collect mobile/telephone batteries, smaller pump batteries and charge it with some minimal amount. This will take care expenses of local service provider. These solar charging stations would be operated and maintained by local youth, NGOs and local enterprises that can be selected through a process offering maximum equity (or any other criteria) and can be trained and incubated for a pre-specified time. These charging stations can be set up using resources from the government (they can be treated as basic infrastructure) or from corporations setting up rural outlets for their own products and services. c) Promotional Strategies: Bottle Water: In most of villages in India drinking water is major problem. To promote solar products in such villages, company can distribute reusable water bottle to villagers which can be filled every day with some minimal amount. A local person can be appointed who can daily distribute water to these homes and also collect solar lanterns for charging at central station. With help of very marginal amount such business model can work in self sustainable basis. Initial setup support can be get from Government in the form of Subsidy, NGO or Charity. Fertilizer Company tie-up: Company can make promotional offers having tie-up with fertilizer companies. This way they can channelize their business with short supply chain. Also this will help to provide free system on bulk purchase of fertilizers pesticides. Conclusion: Solar lightning penetration to 3. 5 lacs house hold compared to more than 7 crore household who are awaiting to see the light in their life is very scary and very opportunistic. The right way of d istribution, service and promotional model in rural area will be a great opportunity for many Solar Product manufacturing companies. Micro finance and NGOs are very supportive to initialize proper self sustainable business model. Don’t waste time! Our writers will create an original "Rural Marketing" essay for you Create order

Tuesday, December 17, 2019

The Role Of Justice And The Pursuit Of Righteousness

Sir Arthur Conan Doyle was and still is one of the most prominent figures in world literature, especially in the mystery genre. While many works of literature belong in the mystery genre, Sir Arthur Conan Doyle’s Sherlock Holmes series stands out the most. Sir Arthur Conan Doyle’s famous literary works, A Study in Scarlet, The Hound of the Baskervilles, and A Scandal in Bohemia share a common theme: the importance of justice and the pursuit of righteousness. Sir Conan Arthur Doyle was born on May 22nd, 1859 in Edinburgh, Scotland. The Doyles were originally from London, but Arthur’s father Charles Altamont Doyle and mother Mary Foley Doyle moved to Scotland to pursue Charles’ career in architecture. Arthur pursued a degree in medicine at the University of Edinburgh, where he became bored of the subject and excelled instead in sports. Yet, at the University of Edinburgh he met who would later be the model of the famous Sherlock Holmes, Dr. Joseph Bell. College was also where Doyle became disenchanted by organized religion, which can also be seen in his stories later on in his life. After graduating medical school he struggled to make a living out of being a doctor, and released his first short story A Study in Scarlet in 1886. Because of troubles involving ownership of the novela, he only earned  £25 from it. Doyle continued to write Sherlock Holmes stories, and after gaining much public adoration and financial stability, Doyle initially finished the series in 1893. AfterShow MoreRelatedJustice in Romero Essay1239 Words   |  5 PagesJustice in Romero The influential and gripping film, Romero, directed by John Duigan, portrays the life and death of Archbishop Oscar Romero. The movie shows the world through the eyes of the El Salvadorian people during the 1980s, when poverty and military rule flourished over the people. 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It was this idea of violence-free protesting that played a major role in the success of the Civil Rights Movement (Simkins, A., 2014). He believed that one was able to endure evil without the need for violence and only those brave enough could use love to ‘confront evil’ (The King Institute, n.d.). One of King’s closestRead More Religion and Politics1957 Words   |  8 Pagesdealing with both the Roman government (â€Å"give to Caesar what is Caesar’s, and to God what is God’s† (Luke 20:25)) and the hypocrisy of the actions of the religious leaders of his day (â€Å"Be careful not to do your ‘acts of righteousness’ before men, to be seen by them† (Matthew 6:1)). The role of Christianity in society cannot be overstated in its significance in James Joyce’s A Portrait of the Art ist as a Young Man. 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Monday, December 9, 2019

Work and organisation

Question : Discuss about the Work and Organisation of Management ? Answer : Introduction There has been a drastic change in the nature of the workplace. The workplace had a stable environment earlier and the employees coordinated effectively with the business. However, in the recent times the working conditions in the organisations have changes to a great extent. Tesla Motors is an automaker in America that specializes in electric cars. The organisation has witnessed a number of changes in the work environment over the years. Tesla has been experiencing certain issues in the organisation due to the changing nature of work that affects the organisational productivity as whole. Identification of the changing nature of work Tesla Motors deals with the manufacturing of cars since 2003. There have been a number of changes that the stakeholders of the company have witnessed. The company now implements five different joining methods for giving shape to the car (Tesla 2016). The initial product of the company was to produce high performance electric sports car. However, the managers have a long-term plan to build a wide range of models that includes family cars at affordable price. The company yet believes that the human effort plays an important role in the organisation, as without the guidance of the engineers, the robots and its use will be ineffective. The visible changes in Tesla are as follows: Technology: The Company has implemented advanced technologies in the manufacturing process in order to increase the efficiency and the productivity level. There are about 160 total robots that work together in a coordinated manner on order to produce a car within 3 to 4 days span. Outsourcing: The managers of the company are now able to identify the activities that are important in the company and those that are not. Tesla has been reported to use few free agents who comes into the project in order to provide specific expertise that helps to improve the skills of the labours. Changing worker attitudes and values: In the earlier days, employees used to stay connected to one job all throughout their lives. The Bureau of Labour Statistics indicates that the organisational life expectancy is 3.5 years (Hershcovis and Reich 2013). The employees in Tesla have been following the trend. They are in constant search for the better jobs and thus the number of turnover in the organisation increases. Demographic and diversity: The worker in Tesla changes and so does the ideas and the techniques in working in the company. The managers of the company introduce new ideas into the workplaces depending upon the diversity present in the workplace (Stone and Arthurs 2013). Hence, the company undergoes noticeable changes in the work place frequently. Predicted changes in the upcoming years According to J. Cole, Oliver and Blaviesciunaite (2014), the pace at which Tesla Motor is experiencing change in the nature of workplace there are heavy chances for some innovation to come up in the organisation in the future days. The company predicts to create Environment Protection Agency (EPA) in the coming years. As per the consideration of Tesla, the future generation will be prioritising the new scientific discoveries apart from the war and thus EPA would play an important role. The company further aims toward cheap energy and management of natural resources in order to become the topmost contributor in the world. On the other hand, O'Neil (2014) mentioned that the introduction of innovative robots in the workplace will increase that will be capable of producing the products at a much faster rate and efficient manner. Thus, human effort will be almost replaced by the innovative technologies in the future days. The organisation however is likely to face a number of issues as a result of the change in the nature of the workplace. Thus, it is important for the managers of Tesla to consider strategies that will help them to deal with the change in the workplace nature in an effective manner. At the start of 2018, the company aims to produce 500,000 electric cars, which is 10 times the number of cars produced in 2015. Moreover, the company has certain odd predictions regarding the fuel-less passenger flying machines. Tesla witnessed change in the gender relation and considered it as one of the precursor for the coming matriarchy in future. Marsick and Watkins (2015) argue that this is a change in the organisation that cannot be considered to have a positive impact on the organisation. Although the owner of the company considered development to be inevitable, he argued that the society needs to continue suppressing and discriminating the women for the welfare of the organisation and the society (Yang et al. 2016). Implications of these changes The changes in the nature of the workplace of Tesla have both positive as well as negative impact on the employees and the managers working. The innovation and the use of the robots reduce the need for the labor force that de-motivates the employees. As opined by Harris (2015), this further causes the employees to seek for other job where the value for human skills and efforts are high. The managers thus have to consider implementation of effective strategies that help to retain the employees and maintain the productivity level. The change in the technology supports the management level and the employees of Tesla as they are able to obtain and share the knowledge that allows performing the organizational activities easily and at a faster rate. Additionally engagement of the employees throughout the transformation of the company increases the productivity level of the employees and the overall company (Palsdottir, Grahn and Persson 2014). There are new rules or the seven shifts in the age of opportunity within the organisation. The first shift is the change from mechanical to organic. The shift indicates that the people are not machines even though the new generation intends to create mechanistic fashion. The second shift is closed to open. Even though the industrial age created technological and social development, Harris (2015) argued that the environment could not be conductive to creativity despite protection being necessary. The third shift is siloing to meshing that infers that the landscape has become very complex and requires discipline to be merged in. There is a collision of information, domains, practices, ideas, philosophies and tools. The fourth shift is from linear to multiples, it states that success is defined by arranging our lives as per the work, family and education. The fifth shift is from data to patterns while the sixth shift is from scarcity to abundance. The final shift states the shift from p ast to the future according to which successful ideas and models will be playing an important role in future. Recommendation Tesla goes through a number of issues due to the change in the workplace nature that are capable of bringing down the organizational performance and hence cause sustainability risk for the company. The managers need to consider strategies that effectively address the behavioral issues in Tesla such as job satisfaction, engagement, equity, motivation, recognition and decision making. Tesla needs to operate the organizational activities based on the current cultural situation of the company. This will help the managers to manager and minimize few of the existing behavioral issues. The behavior pattern of the employees has to be changed by the managers so that there is scope for the mind-set of the employees to follow the direction of the changes (Brown, Barton and Gladwell 2013). The managers of Tesla thus needs to consider strategies such as effective education and training for the employees, introduce personal counseling, monitoring the implementation in order to improve manage the changes in the workplace in an effective manner. Furthermore, focusing on the critical behavior of the employees is another effective way to minimize the adverse impact of the behavioral issues in the organization. Conclusion Tesla Motors is one of the well-known organizations that have been working in the market at a stable pace for the past few years. However, in the recent years the company has experienced a number changes in the nature of workplace that have affected the organization to a significant extent. The managers of the company thus need to manage the changes effectively in order to achieve the best possible outcome for the organization. References Brown, D.K., Barton, J.L. and Gladwell, V.F., 2013. Viewing nature scenes positively affects recovery of autonomic function following acute-mental stress. Environmental science technology, 47(11), pp.5562-5569. Harris, R., 2015. The changing nature of the workplace and the future of office space. Journal of Property Investment Finance, 33(5), pp.424-435. Hershcovis, M.S. and Reich, T.C., 2013. Integrating workplace aggression research: Relational, contextual, and method considerations. Journal of Organizational Behavior, 34(S1), pp.S26-S42. Cole, R., Oliver, A. and Blaviesciunaite, A., 2014. The changing nature of workplace culture. Facilities, 32(13/14), pp.786-800. Marsick, V.J. and Watkins, K., 2015. Informal and Incidental Learning in the Workplace (Routledge Revivals). Routledge. O'Neil, H.F., 2014. Workforce readiness: Competencies and assessment. Psychology Press. Plsdttir, A.M., Grahn, P. and Persson, D., 2014. Changes in experienced value of everyday occupations after nature-based vocational rehabilitation. Scandinavian journal of occupational therapy, 21(1), pp.58-68. Stone, K.V. and Arthurs, H. eds., 2013. Rethinking workplace regulation: Beyond the standard contract of employment. Russell Sage Foundation. Tesla, (2016). How the Tesla Model S is Made | Tesla Motors Part 1 (WIRED) - YouTube. [online] Youtube.com. Available at: https://www.youtube.com/embed/8_lfxPI5ObM?rel=0 [Accessed 12 Dec. 2016]. Yang, G.Z., Bellingham, J., Choset, H., Dario, P., Fischer, P., Fukuda, T., Jacobstein, N., Nelson, B., Veloso, M. and Berg, J., 2016. Science for robotics and robotics for science.

Monday, December 2, 2019

Letter From a Birmingham Jail Analysis Essay Example

Letter From a Birmingham Jail Analysis Essay Martin Luther King Jar. Was an activist during the Civil Rights Movement. In 1963 he wrote a Letter from a Birmingham Jail to address his fellow clergymen. King uses diction and appeals to pathos to tell the clergymen and the black community that waiting is no longer an option if they want segregation to end. In the Letter, King uses associations of something that can be created or possibly false to show that letting time pass by will not help end segregation. King refers to time as the myth (paragraph 21). This shows that people often think time will heal all wounds, but King thinks otherwise. In order for colored people to end their oppression, they must act more effectively (paragraph 21). King also refers to time as destructively or constructively (paragraph 21). This displays that time can either be good or bad the same way a myth can be true or false. If colored people wait then they will have almost no chance at ending their oppression. We will write a custom essay sample on Letter From a Birmingham Jail Analysis specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Letter From a Birmingham Jail Analysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Letter From a Birmingham Jail Analysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer King appeals to pathos to get across the message that waiting is not an option. He describes seeing hate filled policemen curse, kick, and even kill your black brothers and sisters (paragraph 12). This is pathos because it is meant to his black community audience angry. Their own law enforcement is taking part in the violent acts towards black people, and this will urge them to fight back instead of doing nothing. King also writes, Let us all hope that the dark clouds of racial prejudice will soon pass away (paragraph 39). This is Kings way of bringing together the clergymen and the black community. By saying hope it makes the audiences feel like segregation can be ended even though it is really bad. If the audiences are hopeful, then they will not want to sit around and wait for it to be over, they will take action. Kings word choice and appeal to pathos helps him convey his message of taking action to end segregation.

Wednesday, November 27, 2019

3 Ways You Can Make an Impact at Your Internship

3 Ways You Can Make an Impact at Your Internship In many areas of the world- especially the United States- job title and status  are an incredibly important factor to  the way society perceives you. It’s not uncommon for your  job title to hold more influence and status than your actual job description.  As an intern myself, I can vouch for that.  I have had first-hand experience in having my hand held  and being treated as if I’m significantly less competent  by  people who have been out of college  for a mere 3 years. But here’s the thing: success is  all about perspective, goals, and influence. Making an impact has very little to do with title and a lot to do with influence. I can choose to be offended by the way people treat me because of my intern status, or I can shift my perspective, set goals for myself, and grow my influence.All you need to do is ask yourself how you can make an impact in your company as an intern. What is your goal at the end of your  internship? It could be as s imple as getting a full-time position or finding out if  you’re in  the field you truly want to be in. As long as you have a goal in mind, you can set sail and proceed in the right direction.There is no one-size-fits-all method to get there, of course, but here are 3 ways you can make an impact at your internship and begin growing your influence and professional career.1.  Visualize the results you wantvia [giphy.com]Think of it this way- if you’re going shopping and walk into a store with no list, you might spend an entire day searching for just a few things. If you walk into the store with a list, it might take half the time to get the same task  done.The same concept can applied to an internship. Once you have a list of things you want to accomplish, you can work at a more efficient pace. Sit down with a supervisor, manager, or even a coworker who has more experience and go over your responsibilities and how they relate to the goals of the company.At my inte rnship,  I am responsible with managing two blogs for our company, so I block out time in my calendar to meet with two different people in my marketing team in order to go over my progress, current goals, future goals, and responsibilities. I do this twice a week and it helps me align what I’m trying to accomplish for myself with what the company wants to  do.2.  Show you’re hungry and ready to learnvia [giphy.com]At my internship, I’m always brainstorming ideas- not because I have an agenda, but because I’m genuinely involved and I enjoy marketing. I try to make the best of my 8 hours.  In order to begin making an impact, it’s important to take a similar approach. Even so, you also have to do your best to be a team player and help those around you. When a miscellaneous assignment comes my way, even if I have a million things on my plate, I do my best to find some time to tackle it.Being a team player is important, and showing you can help serve the needs of others and the company are characteristics of an effective leader- which also ties into growing your influence.Don’t be insulted when you get bombarded with menial tasks. I used to feel the same way. Instead, think of it as an opportunity to showcase how responsible you are. It’s an opportunity for you to show your team you can be trusted. With trust comes more responsibility. It’s okay to have a little voice in the back of your head saying â€Å"you’re better than this† because that’s entirely true, but the people around you don’t know that yet, so show them!3.   Know the essence of your charactervia [giphy.com]Having strong work ethic is important. You need to attend meetings, complete projects, meet deadlines, and contribute to the company- but one thing that truly stands the test of time is the content of your character.  Are you honest? Are you trustworthy? Do you have empathy for your fellow man? These cha racteristics are important building blocks to authentically building your influence.Most people these days are tired of the stereotypical  bad guy CEO. Things are changing and the corporate world isn’t as cutthroat as it used to be.  People prefer working with someone who is a good person and doesn’t just look out for themselves.Disclaimervia [giphy.com]There is an important caveat  that you should take away from all of this- professional change isn’t something that will happen overnight. It  will take time. At first, it may not feel natural,  but over time it will become habitual. Focus on growing yourself professionally and becoming a better person.Remember, it’s about more than just the workplace. You have to focus on yourself outside of work as well. Take the time to become a better version of you.  Titles are reactive. Influence is proactive.

Saturday, November 23, 2019

Milton Obote

Milton Obote Apollo Milton Obote (some say Milton Apollo Obote) was the 2nd and 4th President of Uganda. He first came to power in 1962 but was ousted by Idi Amin in 1971. Nine years later, Amin was overthrown, and Obote came back to power for five more years before he was ousted again. Obote has largely been overshadowed by â€Å"The Butcher† Idi Amin in the Western media, but Obote was also accused of widespread human rights abuses and the deaths attributed to his governments are greater than those of Amin. Who was he, how was he able to come back into power, and why is he forgotten in favor of Amin? Rise to Power Who he was and how he came to power twice are the easier questions to answer. Obote was the son of a minor tribal chief and received some university education at the prestigious Makerere University in Kampala. He then moved to Kenya where he joined the independence movement in the late 1950s. He returned to Uganda and entered the political fray and by 1959 was the leader of a new political party, the Uganda People’s Congress. After independence, Obote aligned with the royalist Bugandan party. (Buganda had been a large kingdom in pre-colonial Uganda that remained in existence under Britain’s policy of indirect rule.)   As a coalition, Obote’s UPC and the royalist Bugandans held a majority of seats in the new parliament, and Obote became the first elected Prime Minister of Uganda after independence. Prime Minister, President When Obote was elected Prime Minister, Uganda was a federalized state. There was also a President of Uganda, but that was a largely ceremonial position, and from 1963 to 1966, it was the Kabaka (or king) of Baganda that held it. In 1966, however, Obote began purging his government and orchestrated a new constitution, passed by the parliament, that did away with both the federalization of Uganda and the Kabaka. Backed by the army, Obote became President and gave himself wide-sweeping powers. When the Kabaka objected, he was forced into exile. The Cold War and the Arab-Israeli War Obote’s Achilles heel was his reliance on the military and his self-proclaimed socialism. Soon after he became President, the West looked askance at Obote who, in the politics of  Cold War  Africa, was seen as a potential ally of the USSR. Meanwhile, many in the West thought that Obote’s military commander, Idi Amin, would be a wonderful ally (or pawn) in Africa. There was also a further complication in the form of Israel, who feared that Obote would upset their support of Sudanese rebels; they too thought Amin would be more amenable to their plans. Obote’s strong-arm tactics within Uganda had also lost him support within the country, and when Amin, aided by foreign backers, launched a coup in January 1971, the West, Israel, and Uganda rejoiced. Tanzanian Exile and Return The rejoicing was short-lived. Within a few years, Idi Amin had become notorious for his human rights abuses and repression. Obote, who was living in exile in Tanzania where he had been welcomed by fellow socialist Julius Nyerere, was a frequent critic of Amin’s regime. In 1979, when Amin invaded the Kagera strip in Tanzania, Nyerere said enough was enough and launched the Kagera War, during which Tanzanian troops pushed Uganda troops out of Kagera, then followed them into Uganda and helped force the overthrow of Amin. Many believed that the subsequent presidential elections were rigged, and as soon as Obote was inaugurated President of Uganda again, he was facing resistance. The most serious resistance came from National Resistance Army led by Yoweri Museveni. The army responded by brutally suppressed the civilian population in the NLA’s stronghold. Human rights groups put the count at between 100,000 and 500,000. In 1986, Museveni seized power, and Obote fled into exile again. He died in Zambia in 2005. Sources: Dowden, Richard. Africa: Altered States, Ordinary Miracles. New York: Public Affairs, 2009. Marshal, Julian. â€Å"Milton Obote,† obituary,  Guardian, 11 October 2005.

Thursday, November 21, 2019

History response Essay Example | Topics and Well Written Essays - 500 words

History response - Essay Example The poor felt they were only working hard and long hours without anything to show for their efforts but acting as mechanisms intended to cushion lives of the elite whom the majority were in the government and resided in posh regions. This is evident in the quote, which was a sentiment raised by a young laborer claiming despite how hard they toiled in order to make their lives better and bearable, employers were the sole determiners of their fate. Since, they mercilessly used policies to compel them in operating machines in their factories for long hours while in return offering extremely low wages that could not sustain them well where they lived. Based on this scenario, I tend to think most of them lost their jobs at a very high rate because employers had a big selection of choosing what they want and wished to pay in terms of labor. I wanted also to show the then lack of workers’ authority to influence determination of their salaries and wages. Employers especially the then manufacturing moguls enjoyed big margins due to cheap and easily available labor by willing people working long hours to earn more. This is to cater for numerous and even costly medical costs in their shanty residential areas. Therefore, employers in this case used meager earnings as a hook to retain poor laborers in their industries because they had no other options of earning the money they desperately needed for their daily sustenance. However, workers despite exploited by these moguls had the courage to voice their grievances. This is evident in the young man’s sentiments who without fear stood out to protest what he deemed was the then moguls’ state of exploiting poor laborers. Keen analysis of this sentiment brings out much untold exploitation despite being a short quote. For instance, the young lad contends of â€Å"oppressed on every hand† thus summarizing utter oppression and neglect even

Tuesday, November 19, 2019

Misconceptions about Other Peoples Religions Research Paper

Misconceptions about Other Peoples Religions - Research Paper Example To me, Holi was merely a spring festival that was celebrated in fun and colorful way. Until then, I did not know that this religious festival had some kind of history, and it celebrated the battle between the good and the bad. I was informed by my host that we shall have to come for two days: firstly for the religious service, and secondly for the festivities. The religious service was performed a day prior to Holi and it is called ‘Holi pooja’. It is performed on the day before Holi, called ‘Holika Dahan’. â€Å"People light bonfires on the eve of Holi festival to celebrate the victory of good over bad which is called Holika Dahan.† (SCFI) The religious devotion of the people in that ceremony really inspired me and I could not help relating the phenomenon of victory of good over bad with my own religious faith. I was surprised to feel that the sense of unfamiliarity started to fade away as the service proceeded and I began to understand what the history of Holi was all about. The name Holi comes from a princess named Holika. A story relates that many years ago Holika tried to kill her brother Prahlad. She did so at the instance of her father [who] wanted to be worshipped as a god, but one person stood in his way. That person was his son, Prahlad... [the King] ordered Holika to sit inside a bonfire and hold Prahlad on her lap... Instead of Prahlad being burned to death, it was Holika who perished. (Haze, pp. 20-21) I had not the slightest idea that the history of this religious festival dated back to ancient times and how important the victory of good over bad was important to them. Thus, the bonfires that are lit on the eve of Holika Dahan are a re-enactment of the trial of the good and the bad. Hindus put the effigies of Holika (that symbolizes the bad) and Prahlad (that symbolizes the good).  

Sunday, November 17, 2019

A Man for All Seasons by Robert Bolt Essay Example for Free

A Man for All Seasons by Robert Bolt Essay When looking at the play, A Man for All Seasons, Richard Rich lied, cheated, deceived, hurt close friends and committed perjury to obtain his goal. He went from Attorney General of Wales to the Solicitor General, to the Secretary for Norfolk and finally to the Chancellor of England. Sir Thomas More, was very selfish towards achieving his own personal goals. He believed that if he went about everything the way God would have done it that he would reach heaven. In this process he managed to hurt his wife Alice, his daughter Margaret, and put his friends in awful positions. When every aspect is considered Sir Thomas More, evidently wanted eternal salvation and only really truly cared about him self. King Henry VIII was a man of power and intimidation. He did not let anything stand in his way. Cardinal Wolsey, was executed because he put up resistance toward the King, along with Bishop Fisher and Sir Thomas More. Any individual that caused a ripple in his path was executed. Henry VIII, started with everything and squandered it all (Bolt, vii). Henry VIII wants an heir for his thrown and no matter how many women he has to marry then divorce to get it that is his primary intention. Richard Rich, Sir Thomas More and King Henry VIII all use reprehensible means, which harm others in order to achieve their own personal goals and in the end are never justified. Sir Thomas More does not justify the pain and suffering he causes by trying to live a glorious life that will put him in heaven. More has a one-track mind. With this, his beliefs and values are very strong towards the way of God and the right and the wrong; but his actions are very self centered and selfish. When More, was asked his opinion on the matter of King Henrys divorce he replied, As I think of it I see so clearly that I can not come with Your Grace that my endeavor is not to think of it at all.There is my right arm. Take your dagger and saw it from my shoulder, and I will laugh and be thankful, if by that means I can come with Your Grace with a clear conscience (Bolt, pg31). His pride and values get in the way of his loved ones future and outcome. More is acting the way his heart tells him but not the most beneficial way in his circumstance. King Henry is one who hates opposition or doubts and Sir Thomas More is giving him doubt and grief on not siding with him on this issue. With having the King on your bad side the chances of you living a good life or living at all is very slim. Also, More shows selfish acts when Margaret approaches him, while he is in his jail cell. When a man takes an oath, Margaret hes holding his own self in his own hands (pg.83) This shows his selfishness towards himself and his goal of going to heaven. He does not care about his life hear on earth or what he leaves behind he just wants what is best for himself. Hence, Sir Thomas More attitude toward his familys life was very poor. By talking about the King and by not siding with him he threw his life and his families life out the window. For food he made Alice eat mutton and did not provide for his family. Also, by him thinking of resigning his position is another example of himself being selfish and not providing for his family. His selfish acts towards himself hurt his friends and his family and do not justify his means for eternal salvation. Firstly, Richard Rich does not justify his means by his ends at all. This man is a lying deceiving little man that will do whatever it takes to gain rank and power. His betrayal towards Sir Thomas More was very futile in Sir Thomass conviction. Ive lost my innocence.(pg.44) Rich has just sold out information to Cromwell in order to move ahead in rank. From here on Rich is starting down a path that will lead to hurting a lot of peoples lives. Secondly, Rich betrayed More for obvious reasons. He wanted to get ahead in life but also, there was the taste of money that came along with it. Every man has his price.(pg.2) This is just showing again why Richard Rich keeps on hurting individuals. In life one will betray another for some benefit and this in it self is an example of Macchiavelli. Hence, when Rich took the stand in the court to persecute More he showed again his greed and will to not stop at any cost to get what he wanted. He said, Parliament has not the competence. Or words to that effect. Rich was saying what he knew the King wanted to hear. He was committing perjury against More so that he could eventually move into the spot of Chancellor of England. With this being said it shows that his greed and lust could not justify Richs means for money and self-advancement. Lastly, King Henry VIII only lived and strived for power and for dominance over everybody in England. If anybody ever crossed his path they were executed and nothing was said about it. Henry liked to show everybody that he ruled and no one else. No opposition I say! No opposition! (pg.33) King Henry is again showing More that his opinion on his divorce is not going to be taken lightly in any sense. Even though More is the Chancellor of England Henry is still pressing him to side with him on the matter and not the Pope. Also, Henry showed dominance over Margaret. The King always has to be the smartest and most powerful one among all. In this certain occasion when Margaret could speak better Spanish then Henry he was very defensive. Right away he asked her if she could dance her response was no. Well I can dance superlatively! (pg.28) Henry is trying to put her down for showing her dominance over him. Also, Henry always wanted to be in power of the Church of England. This was the only thing that he was not in full complete control of and he needed to be to divorce Catherine for Anne Boleyn. The only way he could do this is to kill Cardinal Wolsey and clear the path for his dominance. Catherine provided him with a daughter and without an heir to the thrown this marriage and his legacy would not work. Queen on the throne of England was unthinkable. (pg. Viii) The King had to have power over the Church of England because he would not receive a divorce if he did not receive a boy through Anne. Henry used intimidation to justify his goals and his means were not reasonable nor were his actions justified. With Sir Thomas More, Richard Rich and King Henry VIII all having their means not justify their actions it showed that they were all doing this for some self-advancement in life. So again clearly through points and quotes all three used reprehensible means which harm others, in order to achieve their own personal goals and in the end are never justified. Work Citied Bolt, Robert. A Man for All Seasons, Toronto: Irwin Publishing, 1963

Thursday, November 14, 2019

An Analysisi of Guy de Maupassants the Necklace Essay -- essays rese

Guy de Maupassant's "The Necklace" During the course of Guy de Maupassant's short story "The Necklace," the main character, Matilda Loisel, makes a number of ironic discoveries. In addition, there are other discoveries that the reader makes but Matilda does not. The discovery that forms the story's climax concerns the true nature of the necklace she has borrowed from her friend Mrs. Forestier. But this is perhaps not the most important lesson of this story. As the story opens, Matilda, a young middle-class wife who aspires to join the upper ranks of society, is finally invited to a high-society affair given by her husband's employer. Hoping to impress her guests and thus "fit in", she borrows a beautiful diamond necklace from her friend Madame Forestier. Unfortunately, during the course of the evening, the necklace is lost. Rather than confront her friend directly with the story of her carelessness, she and her husband scrape together every bit of money they can. As de Maupassant explains, "[Mr.] Loisel possessed eighteen thousand franks which his father had left him. He borrowed the rest. He borrowed it, asking for a thousand francs of one, five hundred of another, five louis of this one, and three louis of that one. He gave notes, made ruinous promises, took money of usurers and the whole race of lenders. He compromised his whole existence, in fact, risked his signature without even knowing whether he could make it good or not, and, ha...

Tuesday, November 12, 2019

Influences on the Philippines Essay

Although some may have had a longer lasting impact on the Philippines each one helped create the Philippines to what it is today. India has influenced the Philippines in all aspects of life, from writing, music, and language to even religion. Because of the high trade between India and the Philippines India was able to have a huge impact on the Philippines. Some religion that can be seen from Indian influence is Hinduism, Buddhism, and Islam. This can be seen in the most southern island, Mindanao. Some Tagalog words are even Indian influenced, such as mukha (face), putong (turban), and guro (teacher). Just like India the Chinese have also left a mark in the language but that is not what they are most known for. The Chinese has left many different types of food in the Philippines that are now in the every day lives of Filipinos. Some famous Filipino dishes that are Chinese influenced are pancit, lumpia, and lechon. Some chinese influenced words are susi (key), pinto (door), and kuya (older brother). Some very important influences from the Chinese that as help revolutionize the Philippines is the use of metal and gunpowder. It would then help give Philippines the power to defend itself later on. Probably the most influential group of people would be the Spaniards, which was during the colonization of the Philippines by the Spaniards. Even the name of the Philippines was given by the Spaniards, which was named after the king of Spain Philip II. Going along with naming, a lot of surnames of Filipinos are Spanish influenced as well. Religion probably had the biggest impact on the Philippines because the majority of Filipinos are Roman Catholic. Filipinos follow Hispanic traditions when it comes to religion and some festivals are also Spanish influenced. Just like the Chinese and the Indians the Spanish also had an impact on the language of the Philippines. The language of the Philippines is a melting pot in itself because of the different words derived from other languages. Last but not least the Americans also left a mark on the Philippines during the wars. The Jeepney is a popular form of transportation and can be seen all over the Philippines. After World War II there were many military standard jeeps that were left behind in the Philippines. As innovative as Filipinos are they used the jeeps to their advantage and thus created the Jeepney. English is probably the second most spoken language in the Philippines. An English speaker would not have any problem trying to make their way through the Philippines. The Philippines continues to grow in itself with the everlasting influences of the many countries that came to the Philippines.

Sunday, November 10, 2019

How Can Everyone Have Sufficient Clean Water Without Conflict? Essay

Clean water, a necessity for all but not available to all at present. Water scarcity is a serious issue demanding our attention. As numbers suggest around 700 million people around the world do not have enough clean water for drinking, sanitation and other requirements. This number is expected to reach 3 billion by 2025 because of different factors. The demand of water is increasing day by day due to a rise in population, global warming and hence the resulting change in climate across the world. World water scenario is changing at a steep rate. No country or community will be sheltered from the growing water shortage. People will have to resort to extreme measures like relocation from one place to another. Urbanization and industrialization is polluting existing surface and groundwater resources. Increasing demands of growth and development are causing water tables to decline at an alarming rate and agricultural lands are losing their fertility and nutrients (â€Å"Water†). The crisis of freshwater shortage affects 31 countries presently and is expected to upset 48 countries by 2025 (Hinrichsen, Robey and Upadhyay â€Å"Solutions for a Water-Short World†; Editor’s summary). Figure 5 (Hinrichsen, Robey and Upadhyay â€Å"Solutions for a Water-Short World†) shows population in water scarce countries, 1995-2050. Conflicts as a consequence of above mentioned circumstances are inevitable. The big question is how can everyone have sufficient clean water without conflict? Water extraction rate from natural resources like lakes, rivers and underground water wells is faster than their replenishment rate. Figure 1(Hinrichsen, Robey and Upadhyay â€Å"Solutions for a Water-Short World†) below shows links between population and freshwater and figure 2 (Hinrichsen, Robey and Upadhyay â€Å"Solutions for a Water-Short World†) below shows distribution of world’s water and availability of freshwater. Population growth in countries like Ethiopia, Pakistan, China, India, Kenya, Nigeria, and Peru will have adverse effects on their water resources. More population means more food requirements and hence more agricultural irrigation. To make things worse existing resources are being turned into waste disposals by ever increasing industrialization, urbanization and rising use of pesticides and fertilizers in agriculture. Conservation of water and proper management of the available resources is very important to avoid the coming global hard times (Hinrichsen, Robey and Upadhyay â€Å"Solutions for a Water-Short World†; Editor’s summary). Figure 4 (Hinrichsen, Robey and Upadhyay â€Å"Solutions for a Water-Short World†) shows rising water use. Struggle and conflicts for water among people are unavoidable. Situation is no different in developed and developing countries. Developed countries like Belgium, Great Britain, Poland, Singapore, and North America are already feeling water stress. It becomes difficult for rivers and groundwater resources in UK to satisfy the augmented water demands of summer heat. Similarly in USA, agricultural requirements are fighting for their share with urban needs of water. Different states in India are fighting for their share of water bodies. Chinese farmers are sacrificing their water needs to feed urban demands of cities. Less water for irrigation means less food grains production and eventually a global food crisis. Shared water resources among countries will add to this fight. For instance Africa, where the conditions are already worse, will see different countries fighting for the Nile, Zambezi, Niger, and Volta river basins to meet their water needs. Similarly Aral Sea Basin for Central Asia and rivers like Amu Darya and Syr Darya will be a subject of conflict among Turkmenistan, Uzbekistan, Kazakstan, Kyrgyzstan, and Tajikistan. The US and Mexico also share cold space over the Colorado River (Hinrichsen, Robey and Upadhyay â€Å"Solutions for a Water-Short World†; Ch. 3. 3 ).

Thursday, November 7, 2019

American sitcoms Essays

American sitcoms Essays American sitcoms Paper American sitcoms Paper It has been argued that living in the suburbs and having a family was patriotic. In the 1950s the United States had just entered an economic boom following World War II. Anything that had to do with bettering the United States was considered patriotic. For example, buying U. S. -made goods such as cars, refrigerators and televisions was considered helping the country by keeping Americans employed in factories, and therefore considered patriotic. Owning a house and having a family were ideals of the time. One of the most important features of the 1950s sitcom family were gender roles. Every family featured a mother, father and various children. The mother stayed in the home, cooking and cleaning, and the father spent his day at work. Boys and girls were taught to value and excel at different things. For example, if a couple had boys, the boys were urged to concentrate on academics and sports, and if a couple had girls, the girls were groomed to take care of a home and family. In the twentieth century, womens opportunities and rights expanded. More women entered the workforce, for example, however, women were still largely responsible for keeping a tidy home. The topic of women in the workforce was not discussed in American sitcoms of the 1950s. The only working women that were shown were single white women as teachers of African-American women as housekeepers. It has been argued that the dominant beliefs and concerns about gender pertained only to the middle-class white woman. African-American women felt that their needs, experiences and perceptions were largely ignored while the world revolved around white society. In the 1950s this was a sad reality. Leave It to Beaver was the only show of its kind to tell its stories from the point of view of a child. (Linehan, 115) Life in the 1950s, through a childs eyes, was sweet and simple. When problems came up, they were always resolved with wise advice and a gently-learned lesson. Ward and June were completely supportive, no one ever really fought, and at the end of the day, everyone was smiling. In the Cleaver household, it seemed that June was low on the list of priorities. She was a housewife and mother who always looked her best and always had a kind word to say. She seemed genuinely happy to play the role in the home that she did. She also had some input on Wally and Beaver were disciplined. Ward and June talked over what Wally and Beavers punishments should be, but ultimately, it was Wards decision, and June nodded and smiled, accepting whatever her husband said. She also never concerned herself with financial matters, and left that area of the household to Ward. Sitcoms were an exit for society. They presented humorous situations that always found a happy ending. These comedic situations often mirrored the real worries of the time. Any person watching sitcoms could enjoy the humor while relieving the stress of their everyday lives. The Cleavers were the quintessential American family who lived the traditional American dream. Gender roles and the family dynamic were clearly defined; the woman was a housewife and mother while the man was a working husband and father, and together they had happy children and lead quiet, happy lives. This is what every American wants – happiness. Television is supposed to be an escape from reality; people could leave their possibly bleak lives for a moment and enter a world where everything works out to a happy ending. This is what Leave It to Beaver provided for its audience – simple happiness. Pop Culture Explodes in a Decade of Conformity in Pendergast, Sara and Tom, Bowling, Beatniks, and Bell-Bottoms: Pop Culture of 20th-Century America. Detroit, U*X*L, 2002. Finkelstein, Norman H. The Way Things Never Were: The Truth About the â€Å"Good Old Days†. New York, Atheneum Books, 1999. Gourley, Catherine. Gidgets and Women Warriors: Perceptions of Women in the 1950s and 1960s. Minneapolis, MN, Twenty-First Century Books, 2008. Hausman, Bernice L. Gender and Gender Roles in Kutler, Stanley I. , Dictionary of American History. New York, Charles Scribners Sons, 2003. Horsley, Edith. The 1950s. London, Bison Books Limited, 1978. Linehan, Joyce. Leave It to Beaver in Pendergast, Sara and Tom, St. James Encyclopedia of Popular Culture. Detroit, St. James Press, 2000. Passing Parade: A History of Popular Culture in the Twentieth Century. Edited by Richard Maltby. London, Oxford University Press, 1989. Suburbia in Tompkins, Vincent, American Decades. Detroit, Gale, 2001. The 1950s Arts and Entertainment: Overview in Pendergast, Sara and Tom, U*X*L American Decades. Detroit, U*X*L, 2003.

Tuesday, November 5, 2019

College Papers of Impeccable Quality

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Sunday, November 3, 2019

Compare and contrast mansa kankan musa with askiya muhammad ture as Assignment

Compare and contrast mansa kankan musa with askiya muhammad ture as rulers of their respective empires - Assignment Example Earlier on, between 1280 and 1337, another emperor had lived. He was the emperor of the wealthy Mali Empire. With a later reference to this man as Mansa Kankan Musa by the European and Arab scholars, he came to power as a deputy to the then emperor Abubakari II who decided to go on an expedition to explore the Atlantic Ocean but never came back. The first comparison is that the two were Muslims who welcomed the spread of Islam in the kingdom and built mosques everywhere for the people. In fact, Mansa Musa went for pilgrimage to mecca from time to time and when he came back, he ordered that all the five pillars of Islam be observed strictly by all the people. Askia Mohammed on the other hand, during his reign, made Islam the integral part of the empire to be observed by all the people in belonging to this great empire. Mansa came to a level of building mosques every Friday in the week so that all people could embrace the religion. The second similarity was that these two were traders and had a great commercial mind. Mansa traded his gold widely during his visits to Saudi Arabia and made himself known to the entire king along the way. However, he was not as commercialized as Askia because most of the gold he carried was based on philanthropic aid than exchanging with anything that he would take back to this kingdom. On the other hand, Askia Mohammed was a real trader. He expanded trade far and wide helping him expand the power and viability of his empire. Kankan Musa has been remembered for bringing order and peace in the empire, promoting trade and commerce. He practically made his empire to be known all over Europe for his use of gold. He developed the Mali Empire and made it an intellectual and economic center through attraction of Arab scholars for trade, religion and development. He also expanded his territory especially on his way to mecca. Similarly, Askia Mohammed expanded his empire from Tangaza in the north, all the way to Yatenga borders

Friday, November 1, 2019

The German Nation and Martin Luther Essay Example | Topics and Well Written Essays - 250 words

The German Nation and Martin Luther - Essay Example His theses were printed and distributed all over Europe in a span of three months. Among his biggest criticisms was the Pope’s role in raising money, an act that made him one of the richest men of his time. His argument was that the Pope should have used his wealth to help the needy in society. David’s unrelenting battle with the church got him exiled a few months after the formation of the Diet of Worms Council in 1521. A group of Martin Luther’s supporters who wanted to make him a martyr formed this council. Arthur states that in 1523, Martin Luther published the German version of the Pentateuch before producing an edition of the New Testament, in 1529 (254). This marked the beginning of the translation of the Bible into many languages and task that is still being practiced up to date. In addition to this, Luther wrote several hymns, hence marking the beginning of singing during congregational services. Presently, hymns are sung in Christian church services all over the world. His matrimony to a woman, who was herself an ex-nun, introduced the concept of marriage among Christian clergy. This act was unheard of among priests in his time. They had a large family and lived a simple life.

Wednesday, October 30, 2019

EDU 636 DB 5 Research Paper Example | Topics and Well Written Essays - 500 words

EDU 636 DB 5 - Research Paper Example Gagne’s Events of Instruction and Technology The learning environment has undergone massive changes with the integration of technology in the classroom over the past few decades. Schools have gone from mostly pencil and paper based learning to many students having their own laptops in the classroom. This shift has created a need for teachers to understand how to keep their students interested and engaged in the classroom, by presenting information in the most meaningful way. The basic structure for learning events as Gagne presented in his book, The Conditions of Learning, published in 1965, however, have not changed. So it is imperative to make the connection between the learning and teaching tools now available and how best to integrate them into Gagne’s nine events of instruction. To demonstrate this, an in-depth look into the difference between the following will be investigated in accordance with how they tie into Gange’s events of instruction: an instructio nal presentation and an instructional learning module, and an instructional authoring tool and a conventional presentation tool.

Sunday, October 27, 2019

GST system: Hurdles to implementation

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