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Wednesday, October 30, 2019

How does the US Constitution address the grievances enumerated in the Essay

How does the US Constitution address the grievances enumerated in the declaration of independence - Essay Example The agitation and tremendous sense of revolt among the Americans paved the way for the development of the first Continental Congress in September, 1774. During the first congress which included representatives from all the colonies except than that of Georgia gathered together and decided on the development of several actions followed by the complete boycott of the British commodities. The First Congress also drafted a written declaration to the King as well as the Parliament defines the position of the congress which is known as the Declaration of the Rights and Grievances. On September 7, 1774, the Congress appointed a committee with two delegates from each colony in attendance. The duty of the committee was defined in the constitution as â€Å"That a Committee be appointed  to state  the rights of the  Colonies  in general, the several instances in which these rights are violated or infringed, and the means most proper to be pursued for obtaining a restoration of them" (Declaration and Resolves on Colonial rights of the First Continental Congress, 2012). The committee read the drafts of the rights of the colonies and the draft of the grievances and the final draft were agreed on October 14, 1774 (Declaration and Resolves on Colonial rights of the First Continental Congress, 2012). . The paper will discuss the way in which the US constitution addresses t he grievances enumerated in the declaration of independence. ... The Declaration of Independence incorporated a list of grievances against King George III of Britain (Founding documents). The grievances mainly pointed out or bases upon some ideologies that the king is a tyrant, the king deprived the colonists of the right of trial by jury, the king imposed taxes on the colonists without their assent, the king dissolved the process of legislatures and the king kept standing armies in colonies in times of peace (Grievances listed in the Declaration of Independence). Majority of the grievances listed in the Declaration of Independence formed the base for the rights which are protected in the First Amendment and the entire Bill of Right in the US constitution. The First Amendment formed the cornerstone of the Bill of Rights which guarantees the basic rights of speech, religion, assembly and petition. The First Amendment exhibits the basic framework which guarantees the citizens of America with the other rights that follow it. In the present day the Bi ll of Rights consists of 27 amendments. However there are still huge amount of debate regarding the meaning and limitations of the freedoms (Founding documents). Addressing of grievances by the US Constitution With regards to taxes, the Article 1, Section 8, Clause 1 states that the Congress will have the power to lay and collect the taxes, duties, imposts and excised for the purpose of paying debts and also provide for the common person's defense and general welfare of the United States along with the establishment that all the duties, imposts, excises should be uniform throughout the United States of America (The Founder’s Constitution). King has been accused â€Å"For cutting off our Trade with all parts of

Monday, October 28, 2019

Pablo Casals Essay Example for Free

Pablo Casals Essay Pablo Casals, one of the most recognizable cellists in history, was born December 29, 1876. His career was unsurpassed by any other cellist during the first half of the twentieth century. He is known for the multiple recordings throughout his career which included solo, chamber, and orchestral music, as well as recordings while conducting. For most cellists his most notable accomplishment was his recordings of the incomparable Bach Cello Suites which were recorded from 1936 to 1939. His early years in his native Catalonia, Spain were spent being educated in music by his father who was a parish organist and choirmaster. As would be clearly seen in his later years, his understanding of music was amazing. Today his master classes on the cello are available for cellists to observe on YouTube. His ability to demonstrate proper tempo and rhythm as well as the use of dynamics is still a benefit even in the age of famous cellist, YoYo Ma His father’s techniques included he and his brother listening to, and name notes on the piano by ear. Although his father’s methods may have seemed extreme, they served only to further young Pablo’s musical ability. By the age of four he was playing the flute, piano and violin and by age six was proficient enough to perform a public solo on the violin. It is amazing to know that his first exposure to any cello like instrument was that of a street performer that had been fashioned from a broom handle! His first personal experience with the cello was much like my own. At fourteen I asked for a cello and was allowed by my father to borrow a very broken down cello. Casals was given an instrument made from a gourd by his father as his first cello. When he was eleven he heard some travelling performers and saw a real cello for the first time. After that, the cello was his instrument of choice. Although I play other instruments, as Casals did, it was hard to deny that I wanted to be known as â€Å"a cellist†! The Cello Suites composed by J. S. Bach were discovered by Casals in 1890 in a second hand music store. He was thirteen at the time and spent the next thirteen years practicing and perfecting them and then finally performing them in public. He graduated with honors from Escola Municipal de Musica in Barcelona, having made impressive progress, at age nineteen. His professional career began when he moved to Paris in 1895 and played second cello in a theater orchestra. In 1895 he returned home to Catalonia and was appointed to the faculty of his own Escola Municipal de Musica. He was also made principal cellist in the orchestra of Barcelonas opera house, the Liceu and in 1897 he performed as soloist with the Madrid Symphony Orchestra, and was awarded the Order of Carlos III from the Queen of Spain. His later career found him conducting master classes, as mentioned earlier, throughout the world. Some of the master classes were actually televised in the 1960’s and are still available for budding cellists. It was at this point in his career that he created unique versions of the six Brandenburg Concerti. To add this to his already amazing recordings of the Bach Suites truly showed the depth of his musical abilities! In addition to performing remarkable renditions of famous pieces he was a wonderful composer in his own right. One of his most notable works was La Sardena, composed for a cello ensemble. The completion of his composing career was a piece titled â€Å"Hymne of the United Nations† which he performed in 1971, at a special event, for the United Nations shortly before his 95th birthday. Looking back with appreciation to a man who died many years before I was born, I am humbled by his talent and personality. He had the opportunity to perform before queens, presidents and dignitaries. His performances took him around the globe and his influence is felt to this day. His unique recordings and master classes continue to inspire and delight cellists and cello music lovers alike. In 1963 the world lost PabIo Casals at the age of 96 while residing in Puero Rico where he was buried. I am happy to say that I have been fortunate enough to observe a number of his master classes and hear recordings done almost a century ago that have stood the test of time.

Saturday, October 26, 2019

The Death of the Moth by Virginia Woolf Essay -- Papers

The Death of the Moth by Virginia Woolf "The Death of the Moth," written by Virginia Woolf, explains the brief life of a moth corresponding with the true nature of life and death. In this essay, Woolf puts the moth in a role that represents life. Woolf makes comparisons of the life outside to the life of the moth. The theme is the mystery of death and the correspondence of the life of the moth with the true nature of life. The images created by Woolf are presented that appeal to the eye. For instance, the moth's body during the death is appealing to the eye. The image makes the reader more interested. The essence of true life is energy. As Woolf describes, "I could fancy that a thread of vital light became visible. He was little or nothing but life" (Woolf 427). The thread of vital light represents the energy. Woolf employs several stylistic devices that make the essay more interesting to the reader. The changing in tone, lengthy sentence structure, and personification are three devices that are significant in the essay. Throughout the essay the tone changes by Wool...

Thursday, October 24, 2019

Moments of My Life

Moment Of My Life Life is not made up of minutes, hours, days, weeks, months or years, but of moments. You must experience each one before you can learn how to live it. Well, can't but agree with that. If I was asked to describe the meaning of the word â€Å"life†, I would compare it with making a movie which consists of enormous amount of shots. Each of these reflects a separate and unique moment, which can be happy, touching to the core of your heart, those which make you laugh, shiver or even cry.Absolutely, these moments happen to each of us every day. Some of them we forget as fast as they happen, but others will stay in our heart and mind for the lifetime. I was given an opportunity to describe the very special moment of my life. The moment that changed it, that shook me and turned my world upside down. It was an early morning when my mom was seeing me off at the airport. We were sitting in the cafeteria holding hands and looking at each other without saying a single wor d.I could see tears in her eyes. She looked worried, upset and proud of me at the same time. It's not easy to let your still little daughter go on her first flight to unknown far-far away country and being aware of that you won't see her In the next couple of years. The emotions were overwhelming me. I was terrified and full of courage, worried and excited, already missed my family but couldn't wait to take off. And here I was making a small step out of the plane In New York but a gigantic one Into my new future.Being out of reach for my old world I was dragging through the crowded airport seeking for the familiar face of my only friend in this big apple. Had no back up plan on my mind because I am absolutely convinced that If you are making a change up In your life you should just go for it without any thought of drawing back. My friend was standing in front of me. I was still speechless of everything going on around but so happy to meet the only connection with the new world. It w as late at night.I remember getting off Penn Station and walking couple off blocks to take the other train. It seems pretty funny right now but that time I was wondering if it is ever going to be able to understand the subway map and the endless routes of trains. I can't but say that this thought left my head immediately. After I found myself I the middle of the street surrounded by the impressive skyscrapers being such a contrast to each other, the flow of people still rushing somewhere or Just walking around and so much light that made the streets look like it's a day time.That very second my inner soul and me realized it was my new home. This city with millions of people, great and Inspiring architecture, but tons of garbage In the streets and smell of food trucks is my new world where I want to be, want to find myself and settle down. New York is the city where everyone is equal at the start line. I am sure that this great city can teach you to live your life, to be always In mo tion, to see good and bad more clear, to catch every opportunity that comes your way and to appreciate the certain things when you have them.While talking about me I would say that despite the fact I was terrified at the beginning of what was going to happen to me next I was totally happy and grateful to my life for giving me this chance and experience of all those great feelings and moments. BY pituitary You must experience each one before you can learn how to live it. Well, I can't but agree with that. If I was asked to describe the meaning of the word â€Å"life†, I would country and being aware of that you won't see her in the next couple of years. The excited, already missed my family but couldn't wait to take off.And here I was making a small step out of the plane in New York but a gigantic one into my new future. Seeking for the familiar face of my only friend in this big apple. I had no back up plan on my mind because I am absolutely convinced that if you are making a change up in your life you should Just go for it without any thought of drawing back. My friend was inspiring architecture, but tons of garbage in the streets and smell of food trucks is teach you to live your life, to be always in motion, to see good and bad more clear, to

Wednesday, October 23, 2019

Tax Compliance

A sound tax system should identify surpluses in the economy and should tax in such a fashion as to cause minimal damage to productive activity. Tax collection should act as a catalyst for economic growth, Ideally a tax system should be neutral with respect to its effect on economic behavior. In the real world, however, it is impossible to achieve neutrality.Administrative feasibility and practicability are two important constraints on tax policy. These are also matters of convenience to varying egress. A tax policy is administratively feasible when its enforcement does not cost too much. At the same time administrative feasibility should not be an excuse to compromise the original objective. Further a tax structure should treat equally those individuals who are approximately in the same situation and account for differences among people who are in dissimilar situations.Finally, every tax should be collected at the time or in the manner in which it is the most convenient for the contr ibutor to pay it, and every tax should be contrived s both to take out and keep out of the sockets of people as little as possible over and above what it brings to the public treasury (Davies, 1986). However, the tax administrators of developing countries face many challenges in the massive task of tax collection. Nevertheless the problem of tax evasion bothers tax administrators of developing countries and developed countries alike.In the real world, those who wish to reduce their tax liability have more choices than Just tax evasion. Smarter and more sophisticated taxpayers, who find the cost/risk of evasion greater than the benefit, practice risk free legal ways of on-payment of taxes rather than blatant tax evasion, which is popularly known as tax avoidance. In many countries, there are perfectly legal tax avoidance strategies for minimizing tax liabilities. For the government, the results of tax evasion and tax avoidance are the same; for the taxpayer, however, tax avoidance is preferable because there are less or no chances of getting caught and prosecuted.Its is also believed the relatively less wealthy and consequently less well-advised people engage in tax evasion whereas relatively more wealthy and better-advised people practice tax avoidance. Therefore, the lost to government revenue on account tax avoidance is much greater compared to tax evasion. For effective revenue collection, governments need to curb not only the tax evasion but also the tax avoidance becomes difficult to the taxpayer. BACKGROUND OF THE STUDY: Tax have always been the traditional source of government revenue.But while the government has the authority and right to impose taxes on its sovereign, there is a limit to what it can compulsory collect from the people. Besides, taxpayers usually view taxes as additional burden specially in times of economic difficulty. Almost every year, the revenues generated by the government are far short of expected expenditures. The ever increasin g budget deficit brought about by the increasing public expenditure is a big problem faced by the government which has compelled national leaders to impose higher collection goals upon revenue generating agencies in the hope of coping up with the big deficiency in funds.The Bureau of Internal Revenue (BIRR), the Bureau of Customs (BOCA) and the land transformation Office (L TO) are the main agencies mandated to collect tax revenues. Among the revenue generating agencies, the Bureau Of Internal Revenue's share in he national revenue is about (80%). Making the BIRR the national government's foremost revenue-generating agency. It likewise plays an important role in implementing the policy of the State to promote sustainable economic growth through the rationalization of the Philippine Internal Revenue tax system including tax administration.The BIRR also aims to provide , as much as possible, an equitable relief to a greater number of taxpayers in order to improve levels of disposable income and increase economic activity; and to create a robust business environment to enable firms to be competitive in regional as well as et global market, at the same mime that the State ensures that government is able to provide for the needs of those under its Jurisdiction and care (Sec. 2 of the Tax Reform Act of 1997).The BIRR is currently undergoing a process of transformation to make the agency taxpayer-focused. This is being undertaken through implementation of change initiatives that are directed to: 1) reform the tax system to make it simpler and suit the Philippine culture; 2) reengineering the tax processes to make them simpler; more efficient and transparent; 3) restructure the BIRR to give it financial and administrative legibility; and 4) redesign the human resource policies, systems and procedures to transform the workforce to be more responsive to taxpayers' needs.Measures to enhance the Bureau's revenue-generating capacity are also being implemented. Foremost of these measures are the implementation of the Voluntary Assessment Program and Compromise Settlement Program and expansion of coverage/scope of the creditable withholding tax system. A technology-based system that promotes the paperless filling of ax returns and payment of taxes was also adopted through the Electronic Filing and Payment System (peps).To enhance the collection performance of the Bureau, three basic strategies were initially adopted, and these are: 1) intensify the use of new systems (e. G. The Reconciliation of Listings for Enforcement or RELIEF System) and Tax Reconciliation System; 2) enhance the security of tax payments through the use of electronic broadcasting system and expansion of implementation of the peps; and 3) tap non- traditional sources of revenues for additional collection.Toward these the Bureau has been implementing several work programs which are directed towards: 1) more effective taxpayer compliance control systems; 2) effective detection and elim ination of revenue leakages; 3) intensified enforcement of tax laws; 4) implementation of BIRR-private sector good and honest governance programs; 5) organizational adjustments; 6) active support to legislative revenue measures; and 7) deployment of productivity and effectiveness enhancement technology.Another program of the BIRR that is aimed to increase revenue collection is the expansion of external linkages which has benefited the government in terms of eliminating the cost of physical transmittal of documents and making information exchange between agencies easier. The BIRR has already implemented an external tie- up with government agencies such as the Bureau of Customs, to monitor the transmission of import transactions and to identify potential registrants and the Securities and Exchange Commission to identify unregistered corporate taxpayers.A memorandum of Agreement was also signed with the Department of Interior and Local Government so as to facilitate the updated remitta nce of Lugs. With all the programs initiated by the Bureau of Internal Revenue to meet the demands for higher tax collection, it cannot be argued that a well-run Bureau is radical to the effective implementation of these programs. Hence, high performance management practices must be in place within the organization in order to improve organizational performance, in particular, actual tax collection.In this regard, Brewer and Selene (2000) showed that the most important variables among the factors that influenced organizational performance were efficacy, teamwork, building human capital, structure of task, protection of employees, concern for the public interest, and task motivation. In conclusion, they perceived that these variables have one thing in moon: They are elements of a high-involvement workplace strategy. Performance is higher in agencies that empower employees, clients, and other stakeholders.In line with the above discussion, this study is conducted to examine the relati onship of performance management practices to the implementation of the tax collection programs and level of taxpayers' satisfaction on the performance of BIRR Revenue 39 south, Guenon City. THEORETICAL FRAMEWORK This study primarily premised on the mandate of the Bureau of Internal Revenue to assess and collect all national internal revenue taxes, fees and charges, and to enforce all forfeitures, penalties and fines connected therewith, including the execution of Judgments in all cases decided in its favor by the Court of Tax Appeals and the ordinary courts (Sec. Of the National Internal Revenue Code of 1997). Acquire (2000) further states that collection of taxes remains to be one of the primary undertakings of any government, in order to provide sufficient funds with which the nation's economy may be sustained or developed. In this light, it has become the enduring goal of every tax authority, be it one that serves a developed or developing nation, to seek and implement strategie s and technologies that support the continuing improvement of their collection systems. Employee Empowerment.One way to assist with pushing the operational decisions down through the organization is by empowering the employees (Howard, 1997). This can be achieved by giving employees information about organization performance; providing rewards based on action using that information, giving employees knowledge that enables them to understand and effectively use this information, and finally allowing employees the power to make the decisions that will actually influence organizational erection and performance (Wall et. Al. , 2002).This needs to be extended right down to the lowest levels of the organization. With participative climates it is important that employees are allowed, encouraged and have the opportunity to participate in problem solving teams. It is hopes that this participation will have a cascading effect of employee involvement support† (Tussle et. Al. , 2000). Par ticipative work environments need a ‘systems approach' (Bowen & Castoff, 2004). Participation needs to be reinforced with the appropriate supporting systems to assist the organization o be both effective and sufficient.For a participative environment to be successful there needs to be formal training in problem solving and communications (Tussle et. Al. , 2000). â€Å"Appropriate ongoing training enables employees to develop the knowledge required for effective performance† (Ordain et. Al. , 2005). Information Sharing. Information sharing and dissemination appears to be a critical component of HISS. There are three components as way to involve employees. These are ‘participative decision making, ‘suggestion meetings' and the more generic ‘information sharing.Effective HISS give employees all the information required to be involved and participate, without overloading them with information and details that they are either not interested in, don't need, or are unable to process (White et. Al. , 2003). I t should not simply be a system which management uses to ‘offload' information onto employees. The depth and detail of the information needs to be carefully balanced and assessed. Too much information can make the employees feel overwhelmed and undervalue (Bowen et. Al. , 2004).Not enough information can make employees fell that management is ‘holding out', and potentially cause satisfaction and mistrust as employees question why information is being withheld. There needs to be support within the organization that encourages employees to participate fully in the process of involvement. Many of the definitions of HISS fail to acknowledge that the system needs various organizational supports in the forms of appropriate rewards, communication practices, and training and selection procedures (Leotard Jar. , & Lealer, 1994). Rewards.Remuneration should be reflective of the desire to encourage employees to continue training. T he remuneration needs to be clearly linked to goals and individually tailored to acknowledge differences in intrinsic motivations (Glutamine et. Al. , 2008). Many authors feel that financial participation (gain sharing/profit sharing/employee ownership schemes) is an essential part of high involvement management (Hustled & Becker, 2006; Cochin & Steersman, 2004; MacDougal, 2005; Prefer, 2006). Employees also need to feel that they are to be compensated for effective use of power, information and knowledge (Vandenberg et. L. , 2008). It is important that it does really involve actual power transference to all staff and through to lower level (Hardy Alibi O' Sullivan, 2008). Financial participation, a form of indirect employee involvement, has been associated with improved economic performance (Addison & Bellied, 2000). Skill based pay encourages functional flexibility through cross training and teamwork, although ‘pay for Job' is the most equitable way for employees to be paid because it removes individual differences, is more transparent and less subjective (Long & Shields, 2005).However, high involvement management firms are more likely to use ‘person-based' pay rather than ‘Job-based' pay (Long & Shields, 2005). Person-based' pay fits a highly educated workforce, and HISS are likely to demand cognitive and interpersonal skills, such as problem solving, teamwork and communication (Flatted & Gillie, 2004). HISS are more likely to have team-based rewards, variable pay programs (skill-based, gain sharing, employee ownership) and flexible benefits (Richards, 2006).These schemes actively encourage employee participation in the organization. If organizations do not have any form of payment that actively invests the employee in the success of the system and the effect on organizational turnover. Employees need to be fully involved – this needs to include compensation policies to properly motivate employees to fully participate in HISS (Luau & May, 2008). â€Å"Pay should be clearly linked† to HISS (Glutamine et. Al. , 2008). Another component of HISS has been performance appraisals.However, performance appraisals often fail to improve the performance of the employees, instead creating an atmosphere of distrust amongst the employees, who see performance appraisal as solely a means of control and accountability (Lee, 2006). Juneau (2002) believes that â€Å"appraisals invariably fail†¦ Because leaders at the top lace is supported in the literature by the lack of ongoing training that is available to managers to administer the process correctly. Knowledge: Training, Skill Development and Decision Making.Many of the current practices involve workers taking on a higher level of skill and becoming skilled problem solvers, which helps to increase involvement in decision making with the aim of increasing flexibility and multi-killing (Guthrie, 2001). â€Å"High performance workplace practices convey an intention by employers to attain competitive advantage based on high involvement, flexible assignment, and/or enhanced team working† (Whitfield, 2000). Wilson & Western (2001) also identified training as an area where companies failed to fully enhance their organization's potential, and therefore fail to optimize the effect of systems such as HISS.They listed many components that are lacking in current training systems, such as: training and development plans remaining unchanged from year to year, initial enthusiasm replaced by lethargy, and the training an development need bearing no relation to the actual nature of the business. Finally, White et. Al. , (2003) emphasized that high involvement work practices must be part of a system, in order to be successful. Guy (2003) found that high involvement work practices work because they allow employees tm make decisions that make a difference to the organization.Decision-making by lower level employees improves performance for various reason s. For example it allows employee to use tacit knowledge that may not necessarily be available to higher-level managers. The freedom to make these decisions (alone or associated with performance pay) provides motivation for greater effort. This study also finds support in the New Public Administration (PM) paradigm. PM was advocated as a means to achieve greater governmental responsiveness to public demands. Under PM, governmental agencies seek to become effective and responsive to constituents.Baggy and Franken (2001) observed that PM views the science of â€Å"public administration† more as â€Å"public management. ,† Often an â€Å"attitude of customer service† is seen as an appeal o this â€Å"liberation management model. † Tendered and Tendered (2000) observed that governance involves a ‘ complex set of interactions† and â€Å"complex value conflicts. † They advocate viewing the general public as citizens, not as customers. They co ntend that while PM is the â€Å"dominant paradigm,† it needs to have a broader and longer- term perspective.Frederickson (2006) argued that PM was the work of â€Å"scholars, theorist, and researchers† and a potential risk was the decreased ability to â€Å"implement policy' Hater (2009) observed the results and efficiency were key attributes of agency performance under PM. Wise (2002) observed that three competing drivers within PM are: social equity (fair treatment); demagnification (engaging citizens in bureaucracy) and humiliation (employee focus). HISTORICAL BACKGROUND In the Philippines, the Bureau of Internal Revenue (BIRR) is the leading agency tasked assess and collect all national internal revenue taxes, fees and charges, and toThe power, authority and functions of the Bureau of Internal Revenue (BIRR) have been outlined in the Administrative Code of 1987. The BIRR, which shall be headed by and subject to the supervision and control of the Commissioner of I nternal Revenue, who shall be appointed by the President upon the recommendation of the Secretary, shall have the following functions: 1. Assess and collect all taxes, fees and charges and account for all revenues collected; 2. Exercise duly delegated police powers for the proper performance of its functions and duties; 3.Prevent and prosecute tax evasions and all other illegal economic activities; 4. Exercise supervision and control over its constituent and subordinate units; and 5. Perform such other functions as may be provided by law. Pursuant to the provisions of Sec. 21 of R. A. 8424, the sources of revenue that are deemed to be national internal revenue taxes and administered by the BIRR are income tax, estate and donor's taxes, value-added tax, other percentage taxes, excise tax, documentary stamp taxes, and such other taxes as are or hereafter may be imposed and collected by the Bureau of Internal Revenue.The Bureau, being the country premier tax administrative agency, has a significant role in the achievement f economic development objectives Through its revenue performance, it is able to provide the financial resources needed to support programs and projects for development. The revenue performance accounts for at least 80% of the government's entire revenue target (Annual Report, 2001). The BIRR is currently undergoing a process of transformation to make the agency taxpayer-focused.This is being undertaken through implementation of change initiatives that are directed to: 1) reform the tax system to make it simpler and suit the Philippine culture; 2) reengineering the tax processes to make them simpler, more efficient and transparent; ) restructure the BIRR to give it financial and administrative flexibility; and 4) redesign the human resource policies, systems and procedures to transform the workforce to be more responsive to taxpayers' needs (De Ass's, 2009).Measures to enhance the Bureau's revenue-generating capability are also being implemented . Foremost of these measures are the implementation of the Voluntary Assessment Program and Compromise Settlement Program and expansion of coverage/scope of the creditable withholding tax system. A technology-based system that promotes the paperless ailing of tax returns and payment of taxes was also adopted through the Electronic Filling and Payment System (peps).Toward these the Bureau has been implementing work programs which are directed towards: 1) more effective taxpayer compliance control systems; 2) effective detection and elimination of revenue leakages; 3) intensified enforcement of tax laws; 4) implementation of BIRR-private sector good and honest governance programs; 5) organizational adjustments; 6) active support to legislative revenue measures; and 7) deployment of productivity and effectiveness enhancement technology.Some venue programs initiated to improve tax collection include the following: Monitoring of Taxpayers, Enhancement of the Enforcement System, Collectio n Enforcement and Assessment, Taxpayer Information and Education, Legal, the so- called Integrated Tax System and the Expansion of External Linkages. The Monitoring of Taxpayers is a BIRR program which seeks to strengthen control over taxpayers especially those considered as large taxpayers. This aims to promote taxpayer compliance through extensive monitoring.Under the enforcement program initiatives to improve the investigation of tax fraud and policy cases are undertaken. The purpose of this program is to audit large taxpayers, issue assessment notices, recommend tax fraud cases, and to conduct surveillance activities. These activities are undertaken not only to increase revenue collection but also to gather and process data for tax policy analysis and revenue projection. CONCEPTUAL FRAMEWORK The research paradigm of this study is shown in Figure 1 .The input of the study is in the implementation of Tax Compliance Program of BIRR Revenue 39 South, Guenon City are the Basis of Let ter Notice Issuance and Guidelines and Procedures in handling LEN. A discussion of the performance management raciest in terms of teamwork, customer service practice and process improvement. The process is the comparative assessment of the groups of respondents through survey questionnaire, interview, documentary analysis and statistical treatment.The output is the efficient and effective implementation of Letter Notice Issuance, improved services, and satisfied taxpayer. Input Figure I FIGURE 1 Implementation of Tax Compliance Program Covering the Letter Notice Issuance on the Performance Process Output of Internal Revenue Office OR 39 Statement of the problem: This study primarily aim to examine the implementation of tax compliance program n the Basis of Letter Notice Issuance on the performance of the Bureau of Internal Revenue Region 39 South, Guenon City.Specifically, the study seek to answer the following questions: 1. To what extent are the respondents officers and tax payers respondents implement the Tax Compliance Program on the Letter Notices Issuance in terms of the following: 1. 1 Basis of LEN issuance and 1. 2 Guidelines and Procedures in handling LEN 2. How significant is the difference on the assessment of the revenue officers and tax payers as to the implementation of Tax Collection Program of Revenue Region 39 South, Guenon City cited in problem no. 3. As assessed by the groups of respondents, to what extent the following performance management practices observed in BIRR Revenue Region 39 South, Guenon City? 3. 1 Team work 3. 2 Customer service practices 3. 3 Process improvement 4. How significant is the difference in the assessment of the groups of respondents as to the extent the performance management practices cited in problem no. 3 is observed in BIRR Revenue Region 39 South, Guenon City? 5.How significant is the relationship between performance management practices and the implementation of Letter Notice Issuance with regards to the over all reference of Region 39 South, Guenon City? Hypothesis The study will test the following hypothesis at . 05 level of significance. 1. There is no significant difference on the assessment of the groups of respondents with regards to letter notice issuance when their respective companies are grouped in terms of the following. 1. 1 Basis of LEN Issuance 1. 2 Guidelines and Procedures I Handling LEN 2.There is no significant difference in the assessment of the groups of respondents with the performance management practices observed in Region No. 39 South, Guenon City. 2. 1 Teamwork 2. Service Customer Service 2. 3 Process improvement Significance of the Study This study is beneficial to the following: Bureau of Internal Revenue. The findings of this study will provide useful inputs and credible evidence to help inform policy-makers in the agency in formulating some policies relevant to the use of sending tax letters to taxpayers to enhance voluntary compliance and more broadly, in an y enforcement policy.BIRR Revenue Region No. 39 South, Guenon City. This study may positively influence the future reporting behavior of taxpayers in BIRR Revenue Region No. 39 South, Guenon City in ERM of accurate reporting of â€Å"true tax liability. † This study may also raise the awareness and knowledge of taxpayers in the research locale about their tax obligations as well as their privileges. BIRR Employees. This study will serve as an eye opener for BIRR employees of their respective roles in enhancing voluntary tax compliance among taxpayers.They will be more mindful of observing procedures described by law and existing internal rules in enforcing the use of Lens to verify tax deficiencies in case of discrepancies. Taxpayers. Through this study, taxpayers will have a broader knowledge and peer understanding of their obligations and rights as well as the appropriate sanctions imposed on delinquent taxpayers and evaders. Further, this study will serve as a feedback mec hanism for taxpayers of BIRR Revenue Region No. 39 South, Guenon City. Feedback from taxpayers, if addressed appropriately, will engage taxpayers to improved tax compliance.Public. Since the expected outcome of this study is an increased revenue collection, the public will benefit the most since additional revenue to the government will mean better public service through its programs and projects particularly for poverty alleviation. Researcher. This study will contribute to the intellectual foundation and technical know-how of the researcher in the field of tax collection schemes and strategies, enforcement or monitoring mechanisms, policy formulation and decision-making.Other Researchers. The findings of this study will provide useful reference for future researchers on the topic about factors and drivers of voluntary tax compliance. SCOPE AND DELIMITATION OF THE STUDY The scope of this study will be limited to the use of Letter Notice (LEN) issuance in enhancing voluntary complia nce of taxpayers of BIRR Revenue Region No. 9 South, Guenon City and the performance practices of the Bureau of Customs personnel.To address this objective, this study focuses only o the knowledge level of the taxpayer respondents about Lens their assessment on the extent to which Lens enhance their tax compliance. An assessment of the knowledge level of the taxpayer respondents about the Lens will cover only the basis of LEN issuance and guidelines and procedures in handling Lens. Differentiating factors in the taxpayer respondents' knowledge about Lens will be confined to the following (management performance practices of BOCA such asTeamwork, Customer Service practices and process improvements). The respondents of the study will cover 100 registered business taxpayers and 50 BIRR officers and employees in Guenon City. The study covered the year 2013. Definition of terms For a better understanding of this study, the following terms are conceptually and operationally defined: Basis of LEN Issuance. This is one aspect used in this study to measure the knowledge of the respondents about Lens.Sample indicators include: LEN informs a taxpayer of discrepancy of sales/purchases for a particular taxable period; LEN gives detailed information as to the source or basis of the discrepancy in the amount of sales/purchases; and LEN is an issue-based assessment which means that it will cover only specific discrepancies discovered under the third-party information matching system. Corporation. This refers to a form of business organization which that has shareholders and a board of directors that govern how the organization will be run.The shareholders are the owners. A corporation will continue to exist even after a shareholder dies. Form of Business Organization. This refers to how a business is structured. The common forms of business organization are sole proprietorship, partnership and corporation. Guidelines and Procedures in Handling Lens. This is one aspect used in this study to measure the knowledge of the respondents about Lens. Sample indicators include: an LEN recipient is given the opportunity to refute the discrepancy raised by the LEN usually within 10 days; when the customers.Suppliers fail or refuse to cooperate with the request, the BIRR officer may consider the LEN as true and correct; and installment payment is allowed in cases where the tax liabilities exceeds five endured thousand pesos (IPPP,OHO. O). Customer Service Practices. These refer to the following practices, routinely seeking input from the taxpayers about services of BIRR, easy filing of complaints about services by the taxpayers use of inputs from the taxpayers to improve services to resolve complaints from taxpayers in timely fashion.Letters. This refers to a broad intervention category of any written communication between revenue the tax authority and any type of taxpayer. Such letters can take the form of general messages of personal notifications, reminders, noti ces, warnings or final warnings – forever collectively they all aim to generate or enhance compliance levels, from the general public or know tax offenders. Letter Notice Issuance (Lens).This serves as a notice to a taxpayer that it will be subjected to audit or investigation with specific reference to the result of information obtained from third party sources. Partnership. This refers to a form of business organization where two or more individuals utilize their money, talent and labor to build a company. All partners personally share in the profit and loss of the company.

Tuesday, October 22, 2019

Cytoplasm - Definition and Function

Cytoplasm - Definition and Function Cytoplasm consists of all of the contents outside of the nucleus and enclosed within the cell membrane of a cell. It is clear in color and has a gel-like appearance. Cytoplasm is composed mainly of water but also contains enzymes, salts, organelles, and various organic molecules. Cytoplasm Functions The cytoplasm functions to support and suspend organelles and cellular molecules. Many cellular processes also occur in the cytoplasm. Some of these processes include protein synthesis, the first stage of cellular respiration (known as glycolysis), mitosis, and meiosis. In addition, the cytoplasm helps to move materials, such as hormones, around the cell and also dissolves cellular waste. Divisions The cytoplasm can be divided into two primary parts: the endoplasm (endo-,-plasm) and ectoplasm (ecto-,-plasm). The endoplasm is the central area of the cytoplasm that contains the organelles. The ectoplasm is the more gel-like peripheral portion of the cytoplasm of a cell. Components Prokaryotic cells, such as bacteria and archaeans, do not have a membrane-bound nucleus. In these cells, the cytoplasm consists of all of the contents of the cell inside the plasma membrane. In eukaryotic cells, such as plant and animal cells, the cytoplasm consists of three main components. They are the cytosol, organelles, and various particles and granules called cytoplasmic inclusions. Cytosol: The cytosol is the semis of organelles include mitochondria, ribosomes, nucleus, lysosomes, chloroplasts, endoplasmic reticulum, and Golgi apparatus. Also located within the cytoplasm is the cytoskeleton, a network of fibers that help the cell maintain its shape and provide support for organelles.Cytoplasmic Inclusions: Cytoplasmic inclusions are particles that are temporarily suspended in the cytoplasm. Inclusions consist of macromolecules and granules. Three types of inclusions found in the cytoplasm are secretory inclusions, nutritive inclusions, and pigment granules. Examples of secretory inclusions are proteins, enzymes, and acids. Glycogen (glucose storage molecule) and lipids are examples of nutritive inclusions. Melanin found in skin cells is an example of a pigment granule inclusion. Cytoplasmic Streaming Cytoplasmic streaming, or cyclosis, is a process by which substances are circulated within a cell. Cytoplasmic streaming occurs in a number of cell types including plant cells, amoeba, protozoa, and fungi. Cytoplasmic movement may be influenced by several factors including the presence of certain chemicals, hormones, or changes in light or temperature. Plants employ cyclosis to shuttle chloroplasts to areas receiving the most available sunlight. Chloroplasts are the plant organelles responsible for photosynthesis and require light for the process. In protists, such as amoeba and slime molds, cytoplasmic streaming is used for locomotion. Temporary extensions of the cytoplasm known as pseudopodia are generated that are valuable for movement and capturing food. Cytoplasmic streaming is also required for cell division as the cytoplasm must be distributed among daughter cells formed in mitosis and meiosis. Cell Membrane The cell membrane or plasma membrane is the structure that keeps cytoplasm from spilling out of a cell. This membrane is composed of phospholipids, which form a lipid bilayer that separates the contents of a cell from the extracellular fluid. The lipid bilayer is semi-permeable, meaning that only certain molecules are able to diffuse across the membrane to enter or exit the cell. Extracellular fluid, proteins, lipids, and other molecules may be added to a cells cytoplasm by endocytosis. In this process, molecules and extracellular fluid are internalized as the membrane turns inward forming a vesicle. The vesicle encloses the fluid and molecules and buds off from the cell membrane forming an endosome. The endosome moves within the cell to deliver its contents to their appropriate destinations. Substances are removed from the cytoplasm by exocytosis. In this process, vesicles budding from Golgi bodies fuse with the cell membrane expelling their contents from the cell. The cell membrane also provides structural support for a cell by serving as a stable platform for the attachment of the cytoskeleton and cell wall (in plants). Sources: â€Å"Cytoplasmic inclusions.† The Free Dictionary, Farlex, medical-dictionary.thefreedictionary.com/cytoplasmic inclusions. â€Å"Ectoplasm.† The Free Dictionary, Farlex, medical-dictionary.thefreedictionary.com/ectoplasm.â€Å"Endoplasm.† The Free Dictionary, Farlex, medical-dictionary.thefreedictionary.com/endoplasm.Goldstein, Raymond E., and Jan-Willem van de Meent. â€Å"A physical perspective on cytoplasmic streaming.† Interface Focus, The Royal Society, 6 Aug. 2015, www.ncbi.nlm.nih.gov/pmc/articles/PMC4590424/.

Monday, October 21, 2019

The Battle of the Alamo

The Battle of the Alamo Introduction The Alamo battle is a historical event that marked Texas revolution. In the early 19th century, tension begun to grew between Texans and Mexicans when Mexican president Santa Anna increased his imperial powers and planned to conquer and rule Texas. Alarmed by his imperial powers, federalists in Texas revolted and rebelled against Santa Anna and his government.Advertising We will write a custom essay sample on The Battle of the Alamo specifically for you for only $16.05 $11/page Learn More Mexican authorities attributed rebellion of Texans to a great number of American immigrants who lived in Texas. Angered by external support that Texans received from Americans, Santa Anna classified foreigners as pirates and vowed to execute them during battles. Santa Anna executed all war captives, for he wanted to annihilate Texans and American immigrants. On the other hand, Texans led by James Bowie, William Travis, and Davy Crockett prepared troops to defen d Texas from aggression of Mexican troops. Eventually, the series of battles culminated into Alamo battle that revolutionized Texas and earned them independence. According to Hutton (2011), during the battle of Alamo, Santa Anna troops killed over 200 rebels plus their commanders, Davy Crockett, William Travis, and Jim Bowie (26). Texans ultimately avenged and conquered Mexican army in the battle of San Jacinto and gained their independence Therefore, had it not been for the battle of Alamo, Texas could still be part of Mexico. Background of the Alamo Battle During early 19th century, Mexicans and Texans had no enmity since they respected each other. Both Texans and Mexicans had federalism form of government that gave them freedom to exercise their rights. Hence, there were limited chance of any tension between them to ensue. Then, Texans and Mexicans coexisted peaceful since there was no enmity that existed between them. However, events that culminated into battle of Alamo created tension between Mexicans and Texans. Mexicans felt threatened by Texans and thus planned to conquer and rule them. Led by Santa Anna, Mexicans saw that they were more powerful than Texans were, and therefore, planned to conquer and rule them. Santa Anna saw that conquering Texas would give him an opportunity to expand Mexican territory. Realizing that Santa Anna was gradually gaining imperial powers that he intended to use them against Texas, Texans became rebellious and begun to prepare for defensive battles against the Mexican army who were ready to attack and conquer them. Hutton (2011) argues that Texian rebels under Crockett, Bowe, and Travis prepared their army to war against Santa Anna army (p27). Therefore, imperial powers of Santa Anna precipitated rebellion of Texans and subsequently led to Alamo battle. Moreover, building of Alamo complex, which later acted as a Texans’ fortress of Texian army alarmed Santa Anna because he viewed it as a military training ground th at seeks to empower Texas. Alamo complex acted as a hospital, mission, and military post, which seemed to boost growth of Texas relative to Mexico.Advertising Looking for essay on history? Let's see if we can help you! Get your first paper with 15% OFF Learn More Santa Anna attributed increasing dominance of Texas to a high number of American immigrants who supported building of Alamo complex. Therefore, Alamo complex increased tension between Mexicans and Texans because it alarmed Santa Anna to prepare his army and conquer it before Texas overturns Mexico in political, military, and social capacity. Santa Anna termed American immigrants as pirates who need annihilation for they have triggered and created rebellion in Texas against Mexicans. According to Turner (1988), while Mexicans were fighting to expand their territory by conquering Texas, Texans were busy fighting to achieve free, peaceful, and just society (Para. 2). Thus, such difference culminated int o Alamo battle. Therefore, had it not for differences that culminated into Alamo battle, Texas could still be part of Mexico. Alamo Battle The Alamo Battle marked the climax of enmity between Mexicans and Texans as Santa Anna made a deadly attack on Texans. Santa Anna prepared his army and mobilized them to attack and conquer Alamo, which was a fortress of Texian army. Mexican army made a tactical approach of Alamo on 23 February 1836 and caught Texian army when they were entirely unprepared. Ambushed by the Mexican army, Texian commanders, James Bowie, William Travis, and Davy Crockett made desperate attempts to mobilize their army but it was too late. Mexican army attacked Alamo fortress, conquered it and killed about a third of Texian army. Among those killed were the three commanders, Bowie, Travis, and Crockett. The Alamo battle cost Texas substantial number of soldiers as about 500 soldiers died and thousands of Texans maimed while thousands were displaced from their homes. Ac cording to Groneman and Ross (2011), the Mexican army defeated and conquered Texian army because they outnumbered and ambushed them (p.39). The Mexican army caught Texian commanders when they were unprepared for the battle and killed them mercilessly together with their army. The Mexican attack demonstrated that Santa Anna wanted to annihilate Texans and expand his territory in favor of Mexicans. Hence, Texans decided to emancipate themselves from tyranny government of Santa Anna. In addition, during the battle, Santa Anna enforced no prison policy in that all captives underwent execution. All war captives including women and children faced execution because Santa Anna was so angry with rebellious Texans. Santa Anna accused United Sates of assisting Texans in rebellion and spiting his supremacy.Advertising We will write a custom essay sample on The Battle of the Alamo specifically for you for only $16.05 $11/page Learn More Ultimately, Santa Anna ordered Me xican army to pile up all death bodies of Texans and burnt them. According to Lev (2008), Santa Anna managed to kill a large number of Texian soldiers because he went against military norm of giving quarters (p122). Failure of Santa Anna to take captives as prisoners according to quarter giving norm indicated his enmity against Texans. Statistics shows that about 600 to 2,000 soldiers died in the battle of Alamo, but would have been much less if Santa Anna obeyed quarter giving norm. Thus, battle of Alamo was a painful experience of Texans that led to irreconcilable enmity, which saw Texas separate from Mexico. Legacy of Alamo Battle The Alamo battle stirred up greater enmity between Mexicans and Texans. Having suffered and lost the battle of Alamo, Texans planned to avenge the loss of their army and ultimately gain their independence from tyrannical and imperial influence of Santa Anna. Texans saw that they would only achieve freedom and advocate for their rights if they cease bein g part of Mexico. Hence, Alamo battle prompted Texans to separate from Mexico since the loss of prominent persons like James Bowie, William Travis and Davy Crockett with thousands of soldiers and civilians was a total loss. Although Texans were weak, Sam Houston salvaged soldiers that remained and recruited more to rebuild Texian army. Driven by passion to avenge and separate from Mexico, Sam Houston led his army and ambushed Santa Anna at San Jacinto. Brannon (2009) argues that Texian army attacked and outsmarted Mexican army, taking Santa Anna into captive where they forced him to sign a treaty that recognized Texas as an independent state (Para.1). Thus, San Jacinto battle, which was a revenge battle, earned Texas independence meaning that the Alamo battle caused Texans to agitate for their independence. Moreover, the battle of Alamo have become a historical event in Texas since it did not only lead to independence, but caused enormous loss of heroes, which have made Texans hold annual commemoration for a period of 175 years now. Alamo battle reminds Texans of ordeal experiences they underwent due to tyranny of Mexican rule. It means that, had the battle of Alamo been just an ordinary battle, Texans would not have separated from Mexico. Thus, the annual commemoration of Alamo battle reminds Texans of Mexicans tyranny and gain of independence.Advertising Looking for essay on history? Let's see if we can help you! Get your first paper with 15% OFF Learn More Turner (19988) argues that Texans have preserved Alamo complex for their children and future generations to view and understand how Texans suffered for their independence (Para.5). Currently, Alamo complex is attracting many tourists from different parts of the world who come see its fortification and memories that it gives to Texans. Hence, Alamo battle is a landmark battle that reminds both Texans and Mexicans their secession. Conclusion Alamo battle transformed history of Texas and Mexico because it did not only lead to secession by also loss of many lives. Historically, Texans and Mexicans lived harmoniously, but differences that culminated into Alamo battle compelled them to fight constantly for supremacy. The Alamo battle did provide an exigent circumstance that prompted Texans to agitate for their independence. Since Texans lost many lives of soldiers and civilians in Alamo battle, they planned a revenge mission to attack Mexicans and capture Santa Anna, who signed independen ce treaty for Texas. Thus, Mexico and Texas separated because of Alamo battle. References Brannon, M. (2009). San Jacinto Day: A Texas Holiday. American History. Web. Groneman, W., Ross, T. (2011). Misremembering the Alamo: Ten Things About the 1836 Texas Battle Every American Knows – Whether They Happened or Not. Wild West, 36-43. Hutton, P. (2011). The Alamo, Well Remembered: The 1836 Battle of the Alamo, Immortalized by Texans, Also Remains in the National Memory 175 Years Later, Thanks to Travis Line in the Sand, Croeckett’s Death and Some Lesser Battles That Ensued There. Wild West, 26-33. Lev, D. (2008). Why Following the Rules Matters: The Customs of War and the Case of The Texas War of Independence. Journal of Military Ethics, 7(2), 116-135. Turner, K. (1988). Alamo Myths: Separating Fact from Fiction. The History of  Alamo. Web.

Sunday, October 20, 2019

Hi there networking contact... What do you think of my resume ( other things you wish you had never said) - by Mary Elizabeth Bradford

Hi there networking contact... What do you think of my resume ( other things you wish you had never said) - by Mary Elizabeth Bradford I am fortunate this week to share a guest blog from Mary Elizabeth Bradford, award-winning creator of the Job Search Success System. She warns, This article contains some tough talk and will probably offend some readers. Since her article did not offend me and in fact rather inspired me, Im posting it here with Mary Elizabeths blessing! Remember as you read this article, as I pointed out in my article What Do Recruiters Want in a Resume? Answers Within, you only need to impress one person with your resumeand thats the person who hires you! Hi There Networking Contact What Do You Think of My Resume? ( Other Things You Wish You Never Said) How to Network Without Losing Your Confidence or Your Mind By Mary Elizabeth Bradford *Warning: this article contains some tough talk and will probably offend some readers. Sometimes I will have a client call me and share that while networking, they showed their new professionally designed resume to: Their friend or business mentor whose opinion they trust A powerful networking connection A human resources person A recruiter And my client posed the question, what do you think of my resume? Well, a large amount of the time, if you have had your resume professionally written by an experienced and certified writer, the response will be positive. But sometimes they will interpret your question as an opportunity to attack your resume using all their powers of critical analysis – in the name of helping you (gee, thanks). If you have ever been in this situation, you know the result your confidence is shaken; you begin to doubt yourself; the focus becomes that there is something wrong with your resume. You call your writer demanding to know why they used that particular color or font because Suzie who just got a job in the HR department at Target last week knows well that this font color will keep you from realizing your dreams – or at least ever landing a job at Target. Okay, I am being a little sarcastic, but isnt that the weight that we end up putting on all these opinions we open ourselves up to? Some people are very caustic; they will tell you with authority they absolutely know what they are talking about (I have seen this to be true especially with College Career Counselors and recruiters. No offense – just stating fact). So who, or what are you to believe? In a job search, common sense tells us we must preserve our energy, our positive attitude and our confidence. Rather than asking everyone who will give you 5 minutes what they think of your resume, the wisest thing to do is ASK A CERTIFIED, EXPERIENCED RESUME WRITER. This does not mean asking THE LADDERS or JOB FOX, who will give you a free resume critique, and no matter how wonderful your resume is and how much you invested to have it properly done, they will most likely tell you it stinks and you need to pay them $700 to rewrite it. No, I mean going to Career Directors International and looking up the award winning writers, the Certified Writers, the Writers who have their work in reputable Resume and Career books and/or the writers who may specialize in your field. And although this does not completely shield you from conflicting advice, it does dramatically improve your chances of getting a professional and discerning critique of what your resume truly needs (or might already hav e) in order for you to achieve your career goals. Please, refrain from asking everyone what they think of your resume. This opens you up to criticism from people who are may only be partially (at best), qualified to critique how your resume lines you up for your next career move. Instead, get a clear focus of direction on what you want including industry, position title and your driving motivators like ideal companies and positions, your compensation range, where you want to live, and how much you will travel, to name a few things. Couple that with a little research on growing and stable industries. Dont say you are wide open to explore a wide range of opportunities, because in todays job market, you have to demonstrate your value very specifically (this is part of the whole branding thing you hear everyone talking about). You need to demonstrate that you know what you want. This builds your networks confidence IN YOU. You dont have the luxury of being wide open, so please start taking control of your situation and embrace a self-directed and entrepreneurial approach to your job search. This is what is working in todays job market. Once you have your game plan down regarding your focus of direction and where you want to steer your career, ask your friends how they can help you with that. Dont ask them to help you find a job and dont ask them who is hiring and dont ask them what they think of your resume! This is a waste of your time! Learn how to network so that you stay in control of the conversation. I think the reason people hate job searching the most is because they feel they have to take such a passive, submissive role in it. THIS IS SIMPLY NOT TRUE! You dont have to feel hat-in-hand, begging for a job. I teach my clients in my Job Search Success System how to network in a confident and dignified way and they love it. It preserves their sanity, confidence and gets them great results! There is absolutely no reason why you have to roll over in complete submission just because you are in a job search. Do not discount the power of critical feedback! You may LOVE your resume and so do 50 other people, but I have seen it time and time again that a single negative critique will leave you doubting everything you ever thought was true! You cannot afford to go there in your job search! Its not the most exacting comparison, but will 50 people look at a piece of famous art from an abstract expressionist and have the same exact option about it? I think you know the answer. If you have not had your resume professionally written and you want someone to critique it, your best and safest bet is to go to Career Directors International and look for help and support there. Generally speaking, resume writers are a heart-centered group (especially women) and they find genuinely helping others get what they want in their careers deeply satisfying. You have a great shot at talking to a person who really cares and can really help you at CDI. Writers who take the time to obtain difficult certifications and pay money to keep them current every year generally take their career as seriously as you probably do. And in an unregulated industry such as Career Services, you need that insurance to help protect your interests and investment. If you HAVE had your resume professionally done, then I will share with you what I share with all my clients, which is this you need 3 main things in your job search to be successful: A clear focus of direction. A great resume and value proposition (cover) letter that supports your focus The right job search strategies As a general rule, after you have paid a certified writer to analyze your career situation and craft you a resume to get you where you want to go, your entire focus should be on the right job search strategies. I am primarily focused on showing my clients how to go direct to companies by tapping the hidden job market because it works so well, but every job search is different and some job search strategies will work better than others. You may take a multi-pronged approach to your job search strategies, which could include recruiter, venture capital and/or private equity firm distributions, direct mail, targeted networking, working through associations, and learning how to use social networking like LinkedIn to land interviews, to name a few. [These strategies are all taught in the Job Search Success System, an easy, affordable way to get the advice you need). In closing, I have not seen it beneficial for you as a job seeker to hold up your resume and state WHAT DO YOU THINK? Not because I as a writer am trying to avoid criticism, nor because I am trying to protect other professional resume writers. And I am not stating that there might indeed be things in your resume that need improving. But if you want the right advice, your safest bet is to go to the experts. Doing otherwise may derail you and detract from your ultimate goal.

Saturday, October 19, 2019

Assessing and Recommending Quantitative Research Designs Coursework

Assessing and Recommending Quantitative Research Designs - Coursework Example This is to say that at the beginning of the quasi experimental design, the researcher would often have a set of hypotheses in mind. These hypotheses are further broken down to give rise to dependent and independent variables. Once these dependent and independent variables are outlined, the researcher designs an intervention to use to drill for the achievement of the hypothesis. It would therefore take a pretest to give the researcher a fair idea of the current situation as hypothesized and then a posttest to get a true indication of whether or not the hypothesis materialized (Wade et al., 2009). The structure of the hypothesis, independent variable, dependent variable, and intervention above informed the rationale for the researcher’s choice of using a quasi experimental design. This is because with the quasi experimental design, the researcher was offered the advantage of critically manipulating all of the hypothesis, independent variable, dependent variable, and intervention into coming out with a conclusive study (Tanigoshi, et al., 2008). This is because the researcher would have to undertake a pretest to know the current academic grading of respondents, who would of course be members of a given university. Leading on, the researcher would have to apply the intervention, which would be the start of an extra classes segment. This would subsequently conform to the achievement of the independent variable, which is a 2-tier curriculum. Then after the intervention has been applied for a while, the researcher would have to undertake a posttest to test for the dependent variable, which is improved academic grading. In effect, the rationale for recommending a quasi experimental design was in the fact that it offered the opportunity to put all of the hypothesis, independent variable, dependent variable, and intervention to an integrated

Friday, October 18, 2019

Semiconductor manufacturing research paper Example | Topics and Well Written Essays - 3000 words

Semiconductor manufacturing - Research Paper Example These, however, largely depends on the source of the plasma. The available electric fields for this process is often externally applied though can also be internally generated as a result of the buildup of charge in the growing film surface or in the film itself. The electric fields (EF) are key to the process being that the transport of the charged particle, that is electrons and ions, between the plasma and oxide surface plus the oxide layer is largely dependent on their resulting effect. Fig 4 a) from [22] Shows an example of a relation of Si-O bond. It exactly shows FWHM, ?, of the Si–O bond stretching mode as a function of annealing temperature for SiOx (x ? 0.15) and (Si, C)Ox (x ? 0.15 and C ? 10 at.%) thin films. The oxidation rate in plasma anodization and oxidation is controlled by the oxidant transport through the growing-oxide layer. Usually, the externally applied electric fields often rise to over 1MV/cm. The oxidant transport and the strong electric fields come together to result into a plasma-assisted oxidation rates at significantly low temperatures and pressures with each being below 600oC and 1 Torr respectively. At atmospheric temperatures, more than 900oC, and pressure, dry oxygen usually have similar rates as those achieved in the process. Oxidation flux of silicon-silicon diode interface can be altered by varying the plasma parameters which includes power, frequency and pressure, and also changing the design of the reactor. This is so because these alter the anodization current and the electron concentration. Fig 4 b) from [22] Shows the log-log plots of the oxide thickness against oxidation time for O2 Remote Plasma Assisted Oxidation of Flat and vicinal Silicon. Advantages Remote-plasma assisted oxidation help in minimizing the duration and number of steps of high temperature processes to allow for the reduction of thermal budget involved with the fabrication of the present and future Integrated Circuits (ICs). It is also a low t emperature alternative that can be considered instead of the high-temperature processes. Concurrently, the fabrication of various thin-film transistors (TFTs) which are largely used in many flat panel displays requires the availability of low temperatures. This is because of the glass substrates that the displays use and therefore the need to perform a remote-plasma assisted oxidation of silicon. 2. SMIF boxes (pods) and Front Opening Unified Pods (FOUP) used to transport wafers during semiconductor device manufacturing. Standard Mechanical InterFace is a standard that has been adopted for the facilitation of transport of wafer. It is a technology dated back in 1980 and used in cleanroom environments as well as in the fabrication of semiconductor wafers. The SMIF boxes were originally designed in Hewlett-Packard by a group of engineers called ‘micronauts’. It is used to transport wafers during the manufacture of semiconductor device. It functions to isolate wafers from getting contaminated through provision of a mini environment with controlled parameters which include pressure, airflow and particle density. It is a completely sealed SMIF box and is therefore essential in moving wafers between different tools or minienvironments. Moreover, unlike the ‘ballroom’ concept by which an extremely clean environment, ultra-clean, is generally created in the whole room. The SMIF pods are kept

Cultural Event Report Essay Example | Topics and Well Written Essays - 500 words - 11

Cultural Event Report - Essay Example The museum was established in 1984 and was referred to as the Center of Fine Arts, but later on in 1996 its status was raised and was referred to as the Miami Art Museum. The dates of this event were from January 12th to the 16th of the year 2012. It was dubbed as the Miami International Art Fair. The event had several prominent guests, artists, musicians as well as some government officials. Some of the artists, Christopher Reilly and Richard Prince had attended the event to give full insight on their art work. The event was also where premiere galleries all across the globe, art collectors as well as curators meet yearly. The excitement could be felt while a person made his or her way into the museum. It was like going to a cinema to see a new Spiderman movie debut or having the chance to seat next to your favorite artist and consult with him or her. The Low Country by Elisabeth Condon and the Swimmers by Demi drawings were the two paintings that captured the eyes of the audience. Low Country is a new painting by Elisabeth Condon. The painting is light, balancing and opalescent. It is characterized by rubbings and markings as well as filled forms and emptiness. The painting was set on an acrylic canvas board of 36 by 60 inches in length (MAM, 2012). According to Elizabeth Condon, the painting portrays political resistance that followed after the literati customs. It portrays the Chinese intellectuals who preserved the cultural practice despite pressures by other powers to cease their practice. The second painting, Swimmers by Demi drawings, was painted in the year 2011. The painting was set on a color pencil canvas board. It has a dimension of 11 by 14 inches. This work is composed in an open and flexible way (MAM, 2012). In it, a person can see how painting turns into an escapade without tenets whose freedom and lyricism remind s people of the greatness of Paul Klee. In conclusion, the event could be summarized as a success from the lighting, to the

Thursday, October 17, 2019

Legal rights of tenured teachers in dismissal proceedings Essay

Legal rights of tenured teachers in dismissal proceedings - Essay Example Its amendment by Chapter 691 of the Laws of 1994 provides an opportunity for teachers who were accused of any misconduct or incompetence the right to defend himself in court and undergo due process. Within fifteen days, the board of education is responsible in implementing the various rights of the teacher to undergo due process such as the teacher's right of hiring a hearing officer who would be responsible for reviewing the charges against him and would further investigate his case. If permitted, through the process, in support of the facts and findings, the hearing officer may give recommendations with regard to the penalties or punishments deemed appropriate for the charges against him. (http://www.nbto.org/Union/tenure.htm, para 10) On the other hand, for cases that involve pedagogical misconducts or judgments, the teacher is allowed to have a three-member panel who would do the investigation and review the charges against him. It is the duty of the school district clerk or secretary's role to make sure that these provisions and rights of the employee is met in order to provide them with a fair fight. (http://www.nbto.org/Union/tenure.htm, para 10) A great number of issues on tenure has involved not alone the teachers but the school district administrations as well. ... "Tenure is a form of job security for teachers who have successfully completed a probationary period. Its primary purpose is to protect competent teachers from arbitrary non-renewal of contract for reasons unrelated to the educational process -- personal beliefs, personality conflicts with administrators or school board members, and the like. " (http://www.ericdigests.org/pre-925/tenure.htm, para 2) Teacher's tenure started back in 1917 in New York but it was only in 1970 when this part of the Education Law was taken seriously by the school districts and the teachers. Furthermore, the law was strengthened and the process were expedited in 1977 as a response to the growing pressure to the school districts' numerous unfair and illegal dismissals. There was not clear evidence with regards to when the provisions on teacher's tenure had become a federal property right such that it remains to be a concern of the state for which every policies vary. The basic thrust of the Teacher Tenure Act1 is that public school employees under its protection2 may be dismissed or demoted only for one or more of fifteen grounds set out in the act and only according to the procedures set out in the act. Most often, teachers misinterpret this provision in the Education Law thus, it should be made clear that teacher tenure is merely a protection against unlawful dismissals even if he or she is guilty of the charges filed against him/her. (http://www.iog.unc.edu/pubs/electronicversions/pdfs/leps20.pdf, para 1) The due process for which tenure recognizes among the teachers recognizes that laws and legal proceedings must be fair. A person's basic rights to 'life, liberty or property,' should not be taken away from them without the due process of law.

The Well Paid Receptionist Case Analysis Essay Example | Topics and Well Written Essays - 500 words

The Well Paid Receptionist Case Analysis - Essay Example The main problem with a company’s employees is that he/she gets little salary because employers’ strategy is to cut on salary expenses. However, employees are not deterred and use offers to enhance their earnings. An employee also ensures that sales increase through her good attendance and service to customers. She/he therefore focuses on improving his/her skills and performing well in his/her job and even engages in training to improve their skills (Berman, 2007). Suppliers of materials also have their own values. For instance, the supply of a good material with good capabilities is a good indicator of the supplier’s ethical business values and concerns for their customers, which leads to the supply of appropriate materials for the company. The Company’s customers develop good loyalty to Harvey’s services and business. They want a direct contract with the firm for all their service needs. The customers also need to be given specific attention to and their needs be met. The customers demand good services and attention from the company and that’s what makes the company to gain loyalty from customers. A company operating in the society should always be concerned with the needs of the society, hence making it concerned with third party values (Scott, 1999). The members of the society within which the business operates need good business environment so as to enable them recover from the problems related to the recession, pollution, inflation and unemployment. Competitors in the industry always display their own values in order to gain competitive advantage in the market. Each player in the industry has competition strategies to win the market (Bamford & West, 2010). In fact, there is always a need to take the best employees by competitors in the market so as to gain competitive advantage due to improved service delivery by the best

Wednesday, October 16, 2019

Legal rights of tenured teachers in dismissal proceedings Essay

Legal rights of tenured teachers in dismissal proceedings - Essay Example Its amendment by Chapter 691 of the Laws of 1994 provides an opportunity for teachers who were accused of any misconduct or incompetence the right to defend himself in court and undergo due process. Within fifteen days, the board of education is responsible in implementing the various rights of the teacher to undergo due process such as the teacher's right of hiring a hearing officer who would be responsible for reviewing the charges against him and would further investigate his case. If permitted, through the process, in support of the facts and findings, the hearing officer may give recommendations with regard to the penalties or punishments deemed appropriate for the charges against him. (http://www.nbto.org/Union/tenure.htm, para 10) On the other hand, for cases that involve pedagogical misconducts or judgments, the teacher is allowed to have a three-member panel who would do the investigation and review the charges against him. It is the duty of the school district clerk or secretary's role to make sure that these provisions and rights of the employee is met in order to provide them with a fair fight. (http://www.nbto.org/Union/tenure.htm, para 10) A great number of issues on tenure has involved not alone the teachers but the school district administrations as well. ... "Tenure is a form of job security for teachers who have successfully completed a probationary period. Its primary purpose is to protect competent teachers from arbitrary non-renewal of contract for reasons unrelated to the educational process -- personal beliefs, personality conflicts with administrators or school board members, and the like. " (http://www.ericdigests.org/pre-925/tenure.htm, para 2) Teacher's tenure started back in 1917 in New York but it was only in 1970 when this part of the Education Law was taken seriously by the school districts and the teachers. Furthermore, the law was strengthened and the process were expedited in 1977 as a response to the growing pressure to the school districts' numerous unfair and illegal dismissals. There was not clear evidence with regards to when the provisions on teacher's tenure had become a federal property right such that it remains to be a concern of the state for which every policies vary. The basic thrust of the Teacher Tenure Act1 is that public school employees under its protection2 may be dismissed or demoted only for one or more of fifteen grounds set out in the act and only according to the procedures set out in the act. Most often, teachers misinterpret this provision in the Education Law thus, it should be made clear that teacher tenure is merely a protection against unlawful dismissals even if he or she is guilty of the charges filed against him/her. (http://www.iog.unc.edu/pubs/electronicversions/pdfs/leps20.pdf, para 1) The due process for which tenure recognizes among the teachers recognizes that laws and legal proceedings must be fair. A person's basic rights to 'life, liberty or property,' should not be taken away from them without the due process of law.

Tuesday, October 15, 2019

Judicial Assistance In Arbitration Essay Example | Topics and Well Written Essays - 2500 words

Judicial Assistance In Arbitration - Essay Example This module provides an overview of the agreement by which the parties who decide to submit their disputes to arbitration. This module also discusses the issue known as "separability of the arbitration agreement" and the related principle known as "Kompetenz-Kompetenz". In general, the arbitration agreement provides the basis for arbitration. It is defined as an agreement to submit present or future disputes to arbitration. This concept comprises two basic types: a) A clause in a contract, by which the parties to a contract undertake to submit to arbitration the disputes that may arise in relation to that contract (arbitration clause); or b) An agreement by which the parties to a dispute that has already arisen submit the dispute to arbitration (submission agreement). The arbitration clause therefore refers to disputes not existing when the agreement is executed. Such disputes, it must be noted, might never arise. That is why the parties may define the subject matter of the arbitration by reference to the relationship out of which it derives. The submission agreement refers to conflicts that have already arisen. Hence, it can include an accurate description of the subject matters to be arbitrated.(1)Arbitration is today most commonly used for the re solution of commercial disputes, particularly in the context of international commercial transactions and sometimes used to enforce credit obligations. It is also used in some countries to resolve other types of disputes, such as labour disputes, consumer disputes or family disputes, and for the resolution of certain disputes between states and between investors and states. ------------------------------------------------------------------------------------------------------------ 1. Dispute settlement, International commercial settlement, Geneva, New York Convention 2005 2 Under English law, the first law on arbitration was the Arbitration Act 1697. The first recorded judicial decision relating to arbitration was in England in 1610(2). The noted Elizabethan English legal scholar Sir Edward Coke refers to an earlier decision dating from the reign of Edward IV (which ended in 1483). The English courts have wide connection with the arbitration. It is true that that the arbitration proceedings are conducted outside the court. Obviously one can say that there can not be any relationship with the proceedings between the court and arbitration tribunal. An arbitration agreement precludes judges from resolving the conflicts that the parties have agreed to submit to arbitration. If one of the parties files a lawsuit in relation to those matters, the other may challenge the court's jurisdiction on the grounds that the jurisdiction of the courts has been waived. Once a conflict has arisen over any of the subjects included in the arbitration agreement, the courts will have no jurisdiction to resolve it unless both parties expressly or tacitly agree to waive the arbitration agreement. But this is always not true. In certain circumstances, a person can seek any sort of judicial assistance in connection with the arbitration not only in civil matters like, labour disputes, consumer disputes, family matters etc. but also in the dispute in international nature, particularly in commercial disputes. Thereby the court enjoys unlimited powers on such proceedings. Now we shall discuss when and where the party can seek the assistance of the Judiciary. Role of Courts in

Nature or Nurture Essay Example for Free

Nature or Nurture Essay NURTURE OR NATURE It has been long debated the importance of nature verses nurture. It is hard to prove one from the other since it is shown for them both to play major roles in the development of a child to an adult. I believe that my personality is a combination of both nature and nurture but I think that I am +more nurtured. There are so many behaviors that I have developed from the environment I grew up. I have learnt to respect all people from being influenced at school and by my parents. I have also been trained to be responsible of things such as doing my work. I learnt that if I am not responsible and dont do my work, then I must pay bad consequences. I have also learnt from experiences that if I do what I am supposed to do, I may be rewarded for good things done. My environment has influenced me in many ways to act upon certain things automatically. Things like looking both ways before crossing the street, or other things that appear to be common sense are learnt from nurture. I have gone through many experiences in which I have learnt different lessons. These lessons have taught me how to act in my life. I know that I am very different person than my mom or my dad. I dont have very much in common with either of them. Although we do share some of the same aspects, I feel that I am more different from them than alike. I have developed the majority of my social skills from my friends and not my parents. Most of my social life revolves around my friends, who have influenced me a lot of the decisions I make and in the way I act. I dont socialize with my parents nearly as much as I do with my peers. I dont think I know my parents well enough to say if I am like them when they are around their friends or not. The nature and nurture of a person can vary greatly. Sometimes there are certain things that are hard to decide whether they are inherited or learnt. I might share some qualities with my parents, but they could just be characteristics that I learnt in my life that my parents also learnt in their lives too and were not inherited. I believe that genes indicate the potential for ones behavior and personality, and that the environment helps create the extent as to how that behavior is carried out.

Sunday, October 13, 2019

Crime And The Built Environment Criminology Essay

Crime And The Built Environment Criminology Essay This research proposal of the theoretical comprehensive based study will explore the relationship between the built environment and crime. Due to increasing urbanization of the world and better data collation techniques coupled with most of the worlds populous being policed by varying degrees of law and order organizations such as the police or religious volunteers, the collation of crime statistics has reached a level of recording and sophistication not afforded to many other human actions. Invariably due to urbanization most crimes take place in the built environment and this has given rise to theories by social researchers, urban planners and politicians which explicitly imply that the built environment has got a part to play in criminal activity. The two statements below underline this thinking by those who have carried out research in this area. The physical environment can exert a direct influence on crime settings by delineating territories, reducing or increasing accessibility by the creation or elimination of boundaries and circulation networks, and by facilitating surveillance by the citizenry and the police. Angel (1968) Historically, social scientists have argued that human behaviour is, to a large degree, a response to environmental conditions. Recently, a group of criminologists posited a direct relationship between certain environmental structures and reported crime rates. Studies exploring this area have pointed to the association between crime rates and high rise residences as support for their position.Using victimization techniques, the experiences of residents of several high and low rise structures in a traditionally low crime area such as the college campus were investigated..Although causality cannot be inferred from the findings, a positive association was observed between high rise areas and property crime rates. (Bynum pages 179-180) This proposal seeks to look at the connection between the built environment and crime by taking three subheadings to act as the aims of the research and act as a pole so that the proposal does not veer off the aims and objectives. The concept map (appendix 1) has focused the research and given the objectives and aims the necessary fields from which the aims and objectives can be realised. These three aims are: Cause: Is the design of the modern built environment the high rise blocks, densities of up to 9,639.0/sq  mi, (District of Colombia), the pace of life, no feeling of citizenship between inhabitants, the gap between the rich and poor which is wider in cities than in the countryside a cause of crime. In short the premise to be answered is that does living in a built environment make you more likely to commit a crime. Facilitator: Does the design of the modern built environment afford criminals the opportunity to carry out criminal enterprises. Does the design, dark alleys, maze of streets, blind spots, decreased surveillance by natural sight make it an aide to the opportunist criminal who can take advantage of local knowledge e.g. escape routes and shortcuts. And if the built environment is designed better will it lead to a reduction in crime. This theory has its proponents as is evidenced by the statement below. Jefferys CPTED concept arose out of his experiences with a rehabilitative project in Washington, D.C. that attempted to control the school environment of juveniles in the area. Rooted deeply in the psychological learning theory of B.F. Skinner, Jefferys CPTED approach emphasized the role of the physical environment in the development of pleasurable and painful experiences for the offender that would have the capacity to alter behavioural outcomes. His original CPTED model was a stimulus-response (S-R) model positing that the organism learned from punishments and reinforcements in the environment. Jeffery emphasized material rewards . . . and the use of the physical environment to control behaviour (Jeffery and Zahm, 1993:330). The major idea here was that by removing the reinforcements for crime, it would not occur. (Robinson, 1996) The Human Condition: This premise asks the question that is it just the human condition that is the cause of crime and that crimes will be committed whatever the design of the built environment and that it is the thinking that needs to change as is expounded by: The environment never influences behaviour directly, but only through the brain. Any model of crime prevention must include both the brain and the physical environment. Because the approach contained in Jefferys CPTED model is today based on many fields, including scientific knowledge of modern brain sciences, a focus on only external environmental crime prevention is inadequate as it ignores another entire dimension of CPTED i.e., the internal environment. (Robinson, 1996) The aims above will help to describe the development of the understanding between crime and the built environment, however more importantly they will help to illustrate the difference of opinion in the subject of different practitioners and give the research paper material to further develop, analyse, compare and justify the research. The above aims when researched will lead to answers which are subjective to the reader. The main objectives of this research proposal are: 1) To expand the understanding and broaden the thinking of practitioners of the built environment to views that they would not normally consider such as that human behaviour is affected by more complex internal structures rather than a simplistic approach of blaming external built structures on modes of behaviour. 2) The research proposes to add another dimension to the connection of crime and the built environment and the wider debate, the dimension of ethics, belief and morality. 3) The research aims to test this notion that stronger religious beliefs will lead to less crime by comparing two distinct communities both racially and in religious belief residing in the same city of Birmingham in almost similar built environments. These two communities are the overall majority in each area of the city the first being the ward of Aston and the second being Stechford. The census information and latest crime figures are attached (Appendix 2). Literature Review. The research will revolve around analysing, criticising and defining literature written by a plethora of commentators, researchers and practitioners in the field of the built environment, illustrating how it developed why it still needs to go further and how this research can add to this. The main focus of the literature review will be theories expounded by papers written and books published by the CPTED (Crime Prevention through Environmental Design) formulated by criminologist C RAY Jeffrey. As far back as 1968 this theory was studied by Schlomo Angel. The physical environment can exert a direct influence on crime settings by delineating territories, reducing or increasing accessibility by the creation or elimination of boundaries and circulation networks, and by facilitating surveillance by the citizenry and the police. (Schlomo Angel, 1968) Other commentators added to this by saying: Historically, social scientists have argued that human behaviour is, to a large degree, a response to environmental conditions. Recently, a group of criminologists posited a direct relationship between certain environmental structures and reported crime rates. Studies exploring this area have pointed to the association between crime rates and high rise residences as support for their position.Using victimization techniques, the experiences of residents of several high and low rise structures in a traditionally low crime area such as the college campus were investigated..Although causality cannot be inferred from the findings, a positive association was observed between high rise areas and property crime rates. (Bynum 1984) However the research moved on and new literature published opened up new ideas and thinking into the subject. The CPTED model evolved and the new thinking was that: The environment never influences behaviour directly, but only through the brain. Any model of crime prevention must include both the brain and the physical environment. Because the approach contained in Jefferys CPTED model is today based on many fields, including scientific knowledge of modern brain sciences, a focus on only external environmental crime prevention is inadequate as it ignores another entire dimension of CPTED i.e., the internal environment. (Robinson, 1996) In a space of less than thirty years the whole thinking has changed and the recognition that not only the external environment needs to change but internal changes need to take place. However the internal environment under examination needs to be further developed in the sense that how the internal environment i.e. beliefs resulting in better morals and ethics can help to prevent crime in the built environment. This research will be making a start in this new field. METHODOLOGY The main core of the research will consist of reference to secondary sources thus the research will take on a quantitative nature. Qualitative research has not been ruled out as this is an area with limited knowledge. This will take place in the form of a primary approach to the research by interviewing one of the 13 Crime Prevention Design Officers employed by the West Midlands Police and conducting the interview on the basis of gauging personal experience of crime in architecturally similar neighbourhoods populated by distinct communities who believe in and operate within the confines of separate moral and ethical value systems which may be very similar but adherence is stricter in one community than the other. This research can be viewed as exploratory in nature. (Naoum 1998) Interrogation and comparative analysis West Midlands Police crime statistics and also census statistics of the two wards selected will establish where there is a difference and ask why, is there is a certain religious prohibition is one community that doesnt t exist in the other. Problems in this type of research are that the reliability of the data can be questioned or the recording method of crime statistics can be questioned or for that argument the recording method of any set of statistics (Kumar 2005) however due to the strict guidelines under which this date is collated there is little danger of that. Conclusion The research will develop via an extensive reading list and research on not just planning and built environment but also crime how its increased and how religious belief is on the decrease. The research will initially be a desk based exercise and the primary research aspect will come into the study when the 3rd notion is written on and the input of the Crime Prevention Design Officer is included in reference to an interview which will ask for expansion of explanation on crime figures of the two neighbourhoods. The research findings may prove to be controversial if the notion tested is correct however the main problem is to present the information in a concise manner which will give rise to further enquiry. Findings should give impetus to researchers to conduct research on a wider basis i.e. comparing crime in urban environments in New York and New Delhi for example. The main tasks to be completed can be viewed on the Gantt chart attached (appendix 3). The main crux of this study and the overall aim is to add another dimension to the debate in the guise of a moral and ethical dimension to the built environment and crime. The findings once established will either reinforce the current view that crime in the built environment can only reduce by better and intelligent design, or it will give credence to the new ideas that you cannot simply design your way out of crime in the built environment but something more fundamental, the human condition needs to change and that crime prevention by environmental design (CPTED) although useful is not the final answer.