The effect of performance management systems on employee engagement

Introduction Background Prior research has established the positive effects of employee engagement in the workplace, not only for the organisation in its entirety but also for the wellbeing and productivity of individual employees (Kahn, 1990). It is therefore of paramount importance that research correctly identifies the factors which give rise to increased employee engagement and investment in their job. Rich, Lepine and Crawford (2010) found in a study of 245 fire fighters that engagement, conceptualised as the investment of one’s complete self into a job role (the degree to which a job role is integrated into a personal construct) was a significant mediator in the relationship between value congruence, perceived organisational support, core self-evaluations and the dependent variable: job performance dimensions. Aside from the obvious benefits, including increased productivity and employee initiative, this also suggests that there are psychological perks for employees with higher rates of engagem ent. Increased self-efficacy, job satisfaction, self-esteem and morale have been found to be direct consequences of higher rates of employee engagement (Bakker and Schaufeli, 2008; Harter, Schmidt and Hayes, 2002). Employee wellbeing in the workplace is known to correlate with positive business outcomes (Harter, Schmidt and Keyes, 2003). Overall, engaged employees are more likely to view their job as meaningful, their management and leadership as above average, have better perceptions of their own ability to perform their duties and are more likely to be satisfied with their jobs, leading to a greater work ethic and better performance (May, Gilson and Harter, 2004). The research question The research problem we are facing is to determine the antecedents of employee engagement in the workplace. The questions that will be used to investigate this will query the relationship between management policy and employee engagement. The objective of this study will be to determine whether performance management strategies used by companies affects in any capacity the tendency of employees to fully engage themselves in the workplace. The experimental hypothesis will be that increased use of performance management strategies in the workplace increases rates of employee engagement. Performance management is the independent variable and employee engagement will be the dependent variable. This will establish whether one significant facet of management policy affects employee engagement; an important factor in predicting effectiveness in the workplace. However there are other factors which could potentially influence the dependent variable (employee engagement) which are beyond the scope of this study. There may be many aspects of the individual and their chosen career which affect how engaged they are regardless of management policy. In addition, Saks (2006) found that multiple facets of how an organisation handles employees’ work ethic determines how engaged they are in the workplace, including how much training is provided and perceived effectiveness of procedural justice at work. Isolating performance management will be one step in building a framework to more fully predict employee engagement. If the anticipated effects are discovered, this would be valuable information for businesses wishing to enhance employee productivity and satisfaction using the medium of employee engagement. By establishing the antecedents of employee engagement it will be possible to fill in another gap in the overall model presented by research to predict positive business outcomes. It has been vehemently established that employee engagement can indirectly affect this outcome, but the influences resulting in greater engagement have received relatively little attention. Performance management in particular was chosen since it encapsulates something that is under the direct control of businesses, and will therefore potentially offer an immediate and practical means for businesses to affect employee engagement. Literature review This section will incorporate definitions of the variables involved and the theoretical context of employee engagement and its antecedents. It will also cover some of the research into other factors besides the independent variable for this study which could reasonably affect the independent variable. Employee engagement The definition of employee engagement is surprisingly ambiguous in the literature, which led Macey and Schneider (2008) to gather and categorise the various definitions found in research. They found that authors generally referred to engagement in one of three broad domains; psychological state engagement, behavioural engagement and trait engagement. The effect of management, leadership, company policy and any performance management strategies employed by the business are of course effective only at the behavioural and psychological state level; trait level engagement is innate and relatively constant in each individual, and arises from various psychometric variables. The conceptualisation we shall settle on for this study will therefore involve only the psychological state and behavioural levels, since the primary independent variables of interest involve factors the business can influence to increase employee engagement. Theoretical context for employee engagement Within a theoretical context, employee engagement fits well into the explanatory remit of self-determination theory (Deci and Ryan, 1985). This theory postulates that different forms of motivation exist; autonomous regulation refers to all volition which originates from genuine internal desires, as opposed to controlled regulation in which the source of the impetus to act is external. In terms of engagement at work, autonomous regulation is desirable, as it results in greater initiative and productivity at a task. According to Meyer and Gagne (2008), who explored the underlying psychological mechanisms of autonomous regulation in the workplace, the key lies in satisfying basic psychological needs for competency, autonomy and relatedness. Performance management systems are likely to be a part of building the work environment which successfully cultivates these feelings in employees; giving them a sense that their needs have been met. Although of course there is certainly more involved in determining the extent to which employees are personally involved in their work than need satisfaction. Intervening factors are likely to include employee personal circumstances and the current economic climate. Performance management For the purposes of this study, the definition of performance management shall be the degree to which intervention by the business occurs to ensure recognition of above average performance, and involvement with offering incentives for increased productivity and work ethic. All other variables listed above which have been identified as causal antecedents of engagement will be considered as confounding variables in this study, and will be controlled for as far as possible. According to Roberts (2001), performance management involves the setting of objectives, the use of appraisal systems, reward strategies, training and feedback. This is a definition that can be more easily operationalized as the components are clearly divided which will make development of measurement scales for each subset simpler. Therefore these are the components that shall be measured as the independent variable in this study to make up performance management. Theoretical context for performance management Performance management affects employee perceptions and attitudes, which subsequently affect performance (Hartog, Boselie and Paauwe, 2004). This fits in with the theoretical framework which places employee engagement as reflecting attitudes and the meaning ascribed to job roles. It is therefore logical to expect that higher levels of implementation of performance management strategies would be significantly related to employee engagement. Although this theoretical framework does not leave much room for the inclusion of the position individual employees ascribe to their jobs in their lives. It is relatively simplistic in terms of modelling the expected effects, and there are likely to be confounding variables. Intervening variables Research has uncovered some general factors which contribute in various magnitudes to the level of employee engagement. Job characteristics (van der Broeck, Vansteenkiste, de Witte and Lens, 2008) perceived organisational support (including leadership), procedural justice, learning and training opportunities and performance management strategies (including rewards and recognition management) are all important in predicting the level of engagement an employee is likely to exhibit (Saks, 2006). This study will address one aspect of the bigger research question then; the explanatory power of performance management over employee engagement will be established. The issue will require further research to account for other possible influences on engagement, and potential interaction effects between independent variables. The originality of this study then lies in the examination of a relatively newly recognised concept (employee engagement) and shedding light on the specific relationship it has with performance management strategies, independent of other influences. Methodology This section will describe the proposed method of examining the experimental hypothesis, including how data will be gathered, what will be measured, and how the data will be analysed. Design and procedure Since the sample is limited to one business many confounding variables such as differing job demands and organisational structure can be eliminated. The samples will be taken from historical data, from employees working within a business with relatively low levels of performance management compared to similar organisations. The business under study will have to be one which has at some point implemented a new, more involved performance management strategy; this is how the independent variable will be manipulated. Both levels of employee engagement and performance management will be measured before the implementation of the new performance management strategy to serve as the control data. After the new strategy has been imposed and levels of performance management have increased in the business, the independent and dependent variable will be measured again, and this data will serve as the experimental condition. To establish the persistence over time of any significant differences in the dependent variable found to result from the change in performance management strategy, three samples will be taken at six month intervals after the implementation of the new strategy. If there is any initial difference in employee engagement between the samples immediately before and after the new strategy comes into for ce, the subsequent samples taken after the strategy has been present for some time will tell us about the long term effects of increasing performance management, otherwise the possibility remains that any effects are merely short term and fade when employees become accustomed to the new system. This will therefore be a repeated measures design. The rates of employee engagement will be compared between temporally differing samples, which will determine if changing levels of performance management alone were sufficient to affect a change in engagement, and how any effects persist, weaken, or strengthen with time. Participants Data will be gathered from secondary sources extant in the literature. The ratings of employee engagement and performance management strategies will be gathered from employees and managers working within the same business. Model specification The model we have to test (based on prior research in the area) places employee engagement as dependent in part on performance management. An a priori power analysis will be conducted on previous studies examining employee engagement to determine the expected effect size. Operationalisation of variables Performance management will be defined as the number of rewards and punishments handed out by senior management, the amount of time employees spend in training, and how often employees are appraised. Employee engagement will be measured with subjective rating scales and peer ratings. Analysis Statistical analysis of this data would include one-way analysis of variance. First performance management would be measured in each group to ensure that in reality there was a change due to the implementation of the new strategy. Then the degree of variability in engagement can be examined between conditions. The relative impact of increasing performance management can be examined in the short and long term, which could help in our theoretical understanding of the psychological underpinnings of any effects observed; if the effects change over time, this will provide clues for future research to investigate, and give use evidence to speculate further on why the change took place. This method of statistical analysis will allow for simple comparisons between control and experimental groups, and for different levels of the experimental condition, in this case the amount of time elapsed after the implementation of the new strategy. Limitations Since the data will all be gathered from the same business, many confounding variables will remain constant between groups, however this means the findings may be less applicable to other business contexts. There is also the fact that a substantial time will have passed between conditions, meaning there may have been other changes other than the independent variable under study, which could confound the results. All other pertinent factors will be investigated and accounted for in the final report to ensure they remain as consistent as possible. It is also essential to recognise the fact that different individuals harbouring different internal traits and psychological dispositions will be motivated to engage in their workplace by different factors which are meaningful to them personally. This is especially true between individuals with radically differing job characteristics and duties since they are likely to have different expectations of their job, and view their relationship to their job role differently. However the influences on engagement cited here have been shown to be generally applicable despite differing job roles. Psychological factors of unique individuals may also play a role in shaping how well specific employees fit into their job role. May, Gilson and Harter (2004) found that perceived meaningfulness of job role, perceived safety at work (including co-worker relations and perceived job security) and availability of psychological resources relevant to job demands are all positively correlated with employee engagement. Such factors may be positively influenced directly by effective performance management but are otherwise outside the scope of this study. The fact that different employees are likely to have been used between conditions (due to the time elapsed) could also pose a problem due to their potential to have very different opinions, experiences and traits relevant to their work life which could influence employee engagement. Limitations include the fact that not all influences on the outcome variable have possibly been considered in the analysis, although there are good theoretical grounds for including the variables that are present. There is likely a myriad of intervening factors affecting how much employees engage at work, but focusing on ones that are immediately under the control of the business administrators and relatively logistically sound to implement makes the most sense as a starting point for this line of research. References Bakker, A. B., & Schaufeli, W. B. (2008) Positive organizational behavior: Engaged employees in flourishing organizations. Journal of Organizational Behavior, 29(2), 147-154 Den Hartog, D. N., Boselie, P. and Paauwe, J. (2004) Performance management: a model and research agenda. Applied psychology, 53(4), 556-569 Harter, J. K., Schmidt, F. L. and Hayes, T. L. (2002) Business-unit-level relationship between employee satisfaction, employee engagement, and business outcomes: a meta-analysis. Journal of applied psychology, 87(2), 268 Harter, J. K., Schmidt, F. L. and Keyes, C. L. (2003) Well-being in the workplace and its relationship to business outcomes: A review of the Gallup studies. Flourishing: Positive psychology and the life well-lived, 2, 205-224 Kahn, W. A. (1990) Psychological conditions of personal engagement and disengagement at work. Academy of management journal, 33(4), 692-724 Macey, W. H. and Schneider, B. (2008) The meaning of employee engagement. Industrial and Organisational Psychology, 1, 3-30 May, D. R., Gilson, R. L. and Harter, L. M. (2004) The psychological conditions of meaningfulness, safety and availability and the engagement of the human spirit at work. Journal of Occupational and Organizational Psychology, 77(1), 11-37 Meyer, J. P. and Gagne, M. (2008) Employee engagement from a self-determination theory perspective. Industrial and Organizational Psychology, 1(1), 60-62 Rich, B. L., Lepine, J. A. and Crawford, E. R. (2010) Job engagement: Antecedents and effects on job performance. Academic Management Journal, 53(3), 617-635 Roberts, I. (2001) Reward and performance management. Human resource management: A contemporary approach, 3, 506-558 Saks, A. M. (2006) Antecedents and consequences of employee engagement.Journal of Managerial Psychology, 21(7), 600-619 Van den Broeck, A., Vansteenkiste, M., De Witte, H. and Lens, W. (2008) Explaining the relationships between job characteristics, burnout, and engagement: The role of basic psychological need satisfaction. Work & Stress,22(3), 277-294

Global Beer Market Trends Essay

At the turn of the century, the top 10 brewers accounted for just over one-third of global beer sales volumes. The past decade has seen a rapid consolidation, resulting in the top four brewers – Anheuser-Busch InBev, SABMiller, Heineken and Carlsberg – accounting for almost 50% of beer sales volumes and up to 75% of the global profit pool2. Consolidation has continued in the past 12 months with further transactions in Mexico and China. As the pace of consolidation slows in the future, organic volume growth is expected to come from developing markets along with value creation opportunities in developed markets. Alcohol trends Category trends show a dichotomy between developing and developed beer markets. With incomes rising in emerging markets, consumers have shifted from informal, often commoditised, unregulated forms of alcohol to aspirational, attractively branded and safer beer products. The period from 1999 to 2008 saw commercially produced beer increasing its share of total alcohol consumption in emerging markets by over 800 bps from 32. 8% in 1999 to 41. 2% in 2008 on a pure alcohol basis. The same period saw a moderate decline in developed markets to 35. 2% in 2008. The economic crisis caused an overall downturn in 2009 – one that was further exacerbated by government fiscal pressures leading to increases in beer excise and other taxation in order to raise funds. The consequent consumer price increases have constrained beer volume growth while favouring unregulated forms of alcohol. As the global economy improves, rising incomes continue to be a significant factor in developing beer markets as the category grows at the expense of illicit, high-alcohol spirits. In Africa, Latin America and Asia in particular, the rise in consumption is closely correlated to population and income growth3. Beer growth trends Over the past five years the beer category has maintained a compound average growth rate (CAGR) of 3. 5% globally. However, this reflects two very different pictures in emerging and developed markets with emerging markets growing at an average rate of 6. 8% while developed markets declined by 3. 4%. The largest contributors to this growth have been China (now the world’s largest beer market), Africa and Eastern Europe. Given the economic pressures, total global beer consumption grew by less than 1% in 2009. That said, strong growth trends continued in some key emerging markets. China recorded an increase of over 7%, despite being hampered by heavy snow and wet weather that affected consumer demand. Africa experienced robust growth of 4%, driven by Angola, DR Congo, Mozambique and Nigeria. In Eastern Europe, certain beer markets contracted in 2009 as rising unemployment and declining on-premise consumption halted growth. Regulatory challenges created further headwinds in markets such as Russia and the beer market there declined 6% as a result. Macroeconomic indicators improved in some markets in the last three months of 2009. However, the drivers of beer consumption such as falling unemployment and rising consumption expenditure are expected to lag behind the recoveries in GDP. North America, hit hard in 2009 by high unemployment, particularly among men of beer-drinking age, is expected to see only slight growth. Globally, the beer market is expected to grow by 1. 5% in 2010, led by a continuing strong performance in Asia, Africa and Latin America. China is expected to grow by 6. 5%, Africa by 3. 1% and Latin America by almost 3%. Western Europe is expected to continue the trend of declining beer volumes, driven by a shift in consumption to other beverages and the decline of on-premise consumption. Looking further ahead to 2014, the top 15 growth markets are forecast to deliver compounded annual growth of 3%. China is expected to account for more than 45% of this growth with the USA, Vietnam, Brazil, Ukraine, Russia, Mexico and Peru making up most of the balance. Beer segment trends Across consumer goods sectors in general, the trend towards premiumisation accelerated in the past decade but slowed in the last 18 months as economic conditions worsened and consumers reverted to mainstream and economy segments. As economies improve, the trend towards premium will resume as consumers become more willing to pay for authentic, more image-oriented brands that reflect their socio-economic and lifestyle aspirations. The premiumisation trend has not altered the fact that beer remains very much a local beverage in terms of both production and consumer brand preferences. International brands account for just over 6% of the world’s beer consumption and this proportion has changed little over the last 10 years. Rather, what has happened is that urbanisation and a growing middle class in emerging markets have led to the growth of local premium brands. These offer premium packaging, positioning and variety, but are sold at a price accessible to many more consumers than international imported products. The resulting scale and higher profit margins make this a very attractive industry segment. 1. All data sourced from Canadean unless otherwise noted. 2. BofAMerrilLynch report: Investing in Global Brewers 19 April 2010. Canadean, Internal analysis. Principal risks The principal risks facing the group, which have been considered by the board, are detailed below. The group’s well-developed risk management process is detailed in the corporate governance section of the Annual Report and our financial risks are discussed in the Chief Financial Officer’s review and in note 22 to the consolidated financial statements. Risk: Industry consolidation Context? The global brewing industry is expected to continue to consolidate, albeit more slowly, creating opportunities to enter attractive growth markets and realise synergy benefits from integration and to leverage global scale. Risk? Failure to participate in value-adding transactions; overpaying for a transaction; and failure to implement integration plans successfully after transactions are completed. Possible impact? Lower growth rate, profitability and financial returns. Mitigation 3. Potential transactions are subject to rigorous analysis. Only opportunities with potential to create value are pursued. 4. Proven integration processes, procedures and practices are applied to deliver expected returns. 5. Activities to deliver synergies and leverage scale are in place, monitored closely and continuously enhanced. Associated strategic priorities * Creating a balanced and attractive global spread of businesses. * Constantly raising the profitability of local businesses, sustainably Risk: Change in consumer preferences Context? Consumer tastes and behaviours are constantly evolving and competitor activity is increasing and becoming more sophisticated. Strong brand portfolios together with excellence in marketing and sales execution are required if we are to meet consumer, shopper and customer needs. Risk? Failure to ensure the attractiveness of our brands; failure to continuously improve our marketing and related sales capability to deliver consumer relevant propositions. Possible impact? Market positions come under pressure, lower volume growth rates and profitability. Mitigation 6. Ongoing focus on building our marketing and sales capabilities through continued roll-out and enhancement of the SABMiller Marketing Way. 7. Ensuring that our brand equities remain strong through relevant innovation and compelling marketing programmes. 8. Ongoing evaluation of our brand portfolios in every market to ensure that they target current and future opportunities for profitable growth. Associated strategic priorities * Developing strong, relevant brand portfolios that win in the local market. * Constantly raising the profitability of local businesses, sustainably. * Leveraging our skills and global scale. Risk: Management capability impairment Context? We believe that our people are our enduring advantage. It is essential therefore that we identify, develop and retain global management capability. Risk? Failure to develop and maintain a sufficient cadre of talented management. Possible impact? Potential lower long-term profitable growth. Mitigation 9. Effective and well-developed strategic people resourcing and talent management processes. 10. A strong culture of accountability, empowerment and personal development. 11. Standardisation of key processes and best practices across the group through the roll-out of the SABMiller Ways. Associated strategic priorities * Developing strong, relevant brand portfolios that win in the local market. * Constantly raising the profitability of local businesses, sustainably. * Leveraging our skills and global scale. Risk: Regulatory changes Context ? The alcohol industry is coming under increasing pressure from regulators, NGOs and tax authorities as the debate over alcohol consumption continues in many markets. Risk? Regulation places increasing restrictions on pricing (including tax), availability and marketing of beer and drives changes in consumption behaviour. Possible impact? Lower profitability growth and reduced contribution to local communities in some countries. Mitigation 12. Rigorous adherence to the principle of self-regulation backed by appropriate policies and management review. 13. Constructive engagement with government and all external stakeholders on alcohol-related issues. 14. Investment to improve the economic and social impact of our businesses in local communities and working in partnership with governments and NGOs. Associated strategic priorities * Creating a balanced and attractive global spread of businesses. * Developing strong, relevant brand portfolios that win in the local market. * Constantly raising the profitability of local businesses, sustainably. * Risk: Raw material volatility * Context ? Recent volatility in the supply and pricing in some of our key raw materials. * Risk? Failure to obtain an adequate supply of brewing and packaging raw materials at competitive prices. * Possible impact? Lower profitability and occasional supply disruption. Mitigation 15. Contractual agreements with suppliers covering multiple time horizons, combined with an active hedging programme. 16. Programmes to support development of local sourcing for certain key commodities, such as barley, in Africa, India and Latin America. Associated strategic priorities * Constantly raising the profitability of local businesses, sustainably. * Leveraging our skills and global scale. * Risk: Economic environment * Context ? Recent global recession with weak GDP growth projected in 2010. Uncertain economic growth and rising unemployment have resulted in weak consumer demand which has, in some cases, been compounded by currency weakness. * Risk? Our marketing, operating and financial responses may not be timely or adequate to respond to changing consumer demand. * Possible impact? Lower short-term growth rates and profitability. Mitigation 17. Actions to restructure operations in certain countries to reflect current or expected deterioration in local economic conditions. 18. Maintaining and extending our local industry leadership positions through appropriate investments in our brands, focus on local execution and development of commercial capability. 19. Increased emphasis on cash flow management. Associated strategic priorities * Creating a balanced and attractive global spread of businesses. * Developing strong, relevant brand portfolios that win in the local market. * Constantly raising the profitability of local businesses, sustainably. * Risk: Delivering transformation * Context ? The group has begun executing a major business capability programme that will simplify processes, reduce costs and allow local management teams to enhance focus on their markets. * Risk? Failure to execute and derive benefits from the projects currently under way. Mitigation 20. Senior leadership closely involved in monitoring progress and in making key decisions. 21. Rigorous programme management and governance processes with dedicated resources. Associated strategic priorities * Constantly raising the profitability of local businesses, sustainably. * Leveraging our skills and global scale. * * Possible impact? Increased project costs, business disruption and reduced competitive advantage in the medium term.

Prayer in School Essay

John Knox Press, 1996. 45-218. In this book the author gives an epic description of the controversy surrounding the debate on prayer in public schools. It touches on the legal aspects as well as the interpretation of among other articles the first amendment. Alley uses history and preceding events to bring out his argument against prayer in public schools terming the practice as an abuse and harassment of the minority by the majority who are keen on imposing their own definition of faith. He asserts that the law on first amendment religion issues has adequately and consistently clarified the differences that exist between church and state. He cited some cases such as Barnette, McCollum, Everson, Engel and Schempp to mention but a few as having set precedence thus preventing future conflict. However, one reads anti Christianity overtones which bring up the question of objectivity due to his obvious bias. He has successfully presented one side of the debate with a personal tone. The book strongly opines that any form of religious inclinations in public schools is incompatible with the constitution as well as with the principle of democracy. Murray, J. William. Let us pray: A plea for prayer in our school. New York: William Morrow & Co, 1995. 11-97. In the first pages of his interesting book, Murray tells of his atheist past that was directed by his mother Madalyn Murray and how he, as a 14 year old was a plaintiff against the Baltimore School system. The suit led to the Supreme Court’s decision that outlawed public school prayer and bible reading. Murray later converts to Christianity and embarks on a mission aimed at undoing the ‘damage’ done by his past. He becomes a strong proponent of prayer in Schools arguing that this is the one way of rooting out the moral decay in the society. Among other arguments, he presents the debate as conflicting discomforts. ‘The discomfort of minority faiths or nonbelievers at hearing prayer in school versus the discomfort of Protestant Christians at being prohibited from public prayer’. He allows that the drafters of the constitution are misinterpreted by those who claim that they intended to eradicate prayer from public institutions. Rather, he cites influential figures such as John Locke and Tocqueville as strong believers in the value of prayer in providing positive guidance to the society. His recommendations are however weak since the freedom he seeks could be confused with what is provided for in the constitution. Again the founding fathers he cites are understood to have given us the current laws and so his enlisting them undermines his very argument. Cookson, Catharine. Regulating Religion: The Courts and the Free Exercise Clause. New York: Oxford University Press, 2000. 54, 67-75. In this book, Catherine Cookson delves into the issues of the law and the authority of state as laid down in the constitution on one hand and the obligations of conscience on the other. She embarks on a project to provide the solution for a recurrent problem. She examines the history of the Christian tradition as well as more contemporary political development of religious freedom (186). Her argument on the free exercise clause is vivid and thought provoking as she seeks the balance between the majority’s right to religious expression and public prayer and the minority’s discomfort arising from that kind of expression. U. S Department of Education. Guidance on Constitutionally Protected Prayer in Public Elementary and Secondary Schools. Available on-line at: http://www. ed. gov/policy/gen/guid/religionandschools/prayer_guidance. html Accessed on 12. 04. 07. This article deals with the legal aspect of the debate on prayer in schools. The article endeavors to provide information on the current state of the law concerning constitutionally protected prayer in the public schools, and therefore spell out the extent to which prayer in public schools is lawfully protected. The Case against School Prayer. Available online at: http://209. 85. 135. 104/search? q=cache:RTckL_PUwSEJ:ffrf. org/nontracts/schoolprayer. php+prayers+in+school&hl=en&ct=clnk&cd=1&gl=ke. Accessed on 12. 04. 07. In this article the author delves into the arguments against school prayer. The author advances the argument that prayers are private and yet there is nothing private about a public school. Therefore the two are incompatible and should not mix. He/She asserts that public schools cater for students with varying backgrounds and religious inclinations and they should not be subjected to rules that promote one form of religious expression. According to the author of the article, Public prayer leads to discrimination of the minority and a denial of their right to worship. The article refutes the claim that prayer in school has any value in checking societal excesses. The conclusion calls for total separation of church and state arguing that this is one way of preventing divisiveness in the society. Works Cited Campbell, Ted A. Christian Confessions: A Historical Introduction. Louisville, KY: Westminster John Knox Press, 1996. Questia. 12 Apr. 2007 . Cookson, Catharine. Regulating Religion: The Courts and the Free Exercise Clause. New York: Oxford University Press, 2000. Questia. 12 Apr. 2007 . Murray, J. William. Let us pray: A plea for prayer in our school. New York: William Morrow & Co, 1995. U. S Department of Education. Guidance on Constitutionally Protected Prayer in Public Elementary and Secondary Schools. Available on-line at: http://www.ed.gov/policy/gen/guid/religionandschools/prayer_guidance.html Accessed on 12.04.07

Biography of Fashion Designer - Manolo Blahnik Essay

Biography of Fashion Designer - Manolo Blahnik - Essay Example The essay "Biography of Fashion Designer - Manolo Blahnik" discovers the Manolo Blahnik's biography. Together with Evangeline, his younger sister, they both underwent education at home since their family often travelled to Paris and Madrid. It was during those times when his interest in shoe-making started under the influence of his mother improvising and making of Catalan espadrilles from ribbons and laces. Blahnik enrolled for a politics and law major at the University of Geneva but later shifted to literature and architecture. After graduating in 1965, Blahnik moved to Paris to study art at L’École des Beaux-Arts and L’École du Louvre while working at GO, a vintage clothing store. In 1968, he moved to London and enrolled at a language school to master the English language but spent most of his time watching films in the Leicester Square cinemas. To step up his career of becoming a stage set designer, Blahnik went to New York to present his portfolio of drawin gs and set designs to Diana Vreeland, then editor of US Vogue. Vreeland looking at Blahnik’s designs exclaimed: â€Å"How amusing. Amusing. You can do accessories very well. Why don’t you do that? Go make shoes. Your shoes in these drawings are so amusing†, referring to a sketch of a fantastical shoe which crept up the ankle entwined with ivy and cherries. After that inspiring moment, Blahnik went back to London in 1972 and begun designing for Zapata, a boutique on Old church Street in Chelsea (Craven). He started designing men’s shoes.... Ossie Clark, a flashy fashion designer, was quick in noticing Blahnik’s talent and so requested for Blahnik’s designs for his next runway show. Eventually, Blahnik’s shoes got popular for Vogue editors even for a vintage Hollywood star like Lauren Bacall. He was more inclined to learn the craft of shoe-making, and thus, searched for a manufacturer in Walthamstow, north east of London to perfect this skill. Thereafter, British Vogue made Blahnik as the first man ever to appear on its cover in 1974 (Design Museum). A year before being the cover of the famous magazine, Blahnik bought Zapata from its owner with the help of a ?2,000 loan. He ran the business with his sister, Evangeline. The designer continued working with the big fashion icons like Jean Muir, Fiorucci and Ossie Clark. Slowly, he made his market in the US by creating a collection for Bloomingdales in 1978, opening his first store at Madison Avenue, New York in 1979, and designing shoes for Perry Ellis in 1980. Blahnik’s business took off in the US in the early 1980s when George Malkemus, a young copywriter, became his US business partner, leaving him and Evangeline taking charge of the business in Europe. Blahnik’s fame became unstoppable as he was also designing shoes for Calvin Klein’s collections in 1984 (Design Museum). Years after, the designer’s creativity and hardships were recognized as he received a special award from the Council of Fashion Designers of America (CFDA) in 1987, Accessory Designer of the Year by the British Fashion Council in 1990 and 1999, La Aguja de Oro (The Golden Needle) in Spain in 2001, and La Medalla de Oro en Merito en Las Bellas Artes by Juan Carlos I in 2002. He was also honored with a retrospective exhibition of his drawings, memorabilia and

Ethical dilmma Assignment Example | Topics and Well Written Essays - 250 words

Ethical dilmma - Assignment Example Let us take an example to clarify the importance of ethics in marketing. Classic Technologies is a firm, which manufactures electric products, such as, washing machines, microwave ovens, and juicers. The company is based in Philadelphia and for the time being carries out its business operations only in Philadelphia. A few months ago, the company launched its marketing campaign for a comparatively low priced newly manufactured washing machine. To attract the customers, the managers of the company introduced a one get one free scheme. The scheme was that if a customer buys a washing machine, the company would provide the customer with a free juicer machine of the same quality. A large number of customers opted to buy the washing machines. However, the company could not live up to the expectations of the customers because the juicer machines, which the company used to provide to the customers, were of very low and compromising quality. The customers trusted the company’s words, b ut they were hurt badly because of the quality, which the company provided to the customers. The ethical issue involved in this example was that the company should have provided the customers with excellent quality as promised but the company went against marketing ethics, which not only resulted in customer dissatisfaction but also affected the image of the company. Works Cited Smith, Scott.

No need for topic Essay Example | Topics and Well Written Essays - 2250 words - 1

No need for topic - Essay Example In this regard, the article is identified to explain the various aspects on the ground of which the declaration of ADIZ is made by China to develop itself as a super powerful nation (The Economist Newspaper Limited, â€Å"Crossing a Line in the Sky†). The author of the article has depicted the facts relating to the declaration of China about ADIZ in an unbiased manner. The article has revealed three important factors concerning foreign policy aims that have been contradicted with the ADIZ declaration. In this first place, China claimed to develop a super-power relationship with the United States of America (US). However, the development of ADIZ has been conceived by other nations of the world as an artifact of cold war. The involvement of the islands in the ADIZ declaration has intervened with the defense treaty of the US in collaboration with Japan for these islands. Secondly, the ADIZ declaration has also adversely affected the relationship of China with that of its neighboring countries which include South Korea, Taiwan and Japan. Contextually, the developed relationship that China has with the aforementioned countries in the recent past years has led to territorial disputes with the development of the ADIZ. The third factor i mplies that the ADIZ declaration has adversely impacted the policy of China of developing the economic conditions with better global stability before presenting itself as a super-powerful nation. In this respect, it can be comprehended that the facts along with information that are revealed in the article are presented in an unbiased manner (The Economist Newspaper Limited, â€Å"Crossing a Line in the Sky†). The article has only one subheading revealing the conclusion of the article. The paragraphs that are made in the article are represented in a systematic manner as the beginning of each paragraph revealed a linkage with the last paragraph. In this regard, it

The International Trade in Antiquities Essay Example | Topics and Well Written Essays - 1750 words

The International Trade in Antiquities - Essay Example This trade cuts across local thieves to larger international looting networks. These include auction houses in the US, Asia, Middle East and Europe. It is difficult to quantify this trade but it is estimated at four billion dollars annually. Looted antiquities are illegally moved across many borders, changing hands many times before reaching their final destination. This makes their origins very difficult to trace. These antiques end up with museums and privare collectors. Ownership history is then fictitiously given to the antiques. False documents are also made to prove authenticity of the antiquities, to give assurance that that the antiquity's origin is legitimate. Despite numerous attempts to tighten control from law enforcers worldwide, this trade continues. It is boosted by the developing technology and the advanced market. For example, the online auction sites have made controlling this trade very difficult. This paper examines the two positions. The proponents include traders and middlemen while the opponents are archaeologists, conservationists, law enforcement agencies and historians. It then evaluates the strong points in both arguments against weak ones. Proponents' position Proponents argue that trading in antiquities is economically beneficial to the local communities that are economically surviving. They further argue that placing restrictions or illegalizing this trade will not change this situation but only place it underground. Israel's case study Israel has a rich heritage in archaeology. It is however facing constant erosion by illegal excavators to meet a rising demand for these items. The antiquities authority in this country has an electronic database of more than 14,000 sites. Thousands of these sites have been eroded. The destruction has sparked a controversy in Israel between the government agencies and the traders. The authority demands a change of the law since it currently allows trading in antiquities. It has a strong belief that by outlawing this trading, the traders will be unable to operate within Israel and thefts within the archaeological sites will be stopped (Blum, 2008). The traders on the other hand maintain that by passing the law, this trade will continue but now underground as is the case in Jordan, Italy, Turkey, Egypt, Cyprus and Greece. The IAA established a Theft Prevention Unit in 1985 with a mandate to prevent theft from these sites and monitor the trading in these antiquities. It was granted the power to search arrest and carry out investigations for any commercial operations in the field. According to Ya'akovi, 144 people were caught illegally excavating on ancient sites in the year 1995. The IAA is also authorized to make decisions on who gets and who does not get the license to engage in this trade. Currently there are authorized dealers and their turnover adds to approximately five million dollars yearly. The Antiquities law of 1978 was very effective in nationalizing antiquities for their protection. Article 2(c) asserts that if an antiquity is found after the enforcement of this law, it will

Must demonstrate the understanding of new learning in the field of Research Paper

Must demonstrate the understanding of new learning in the field of project management and how it relates to the Project Management Maturity Model - Research Paper Example Maturity model is a tool that enables businesses to measure the ability of an organization to maturely manage different projects. It thus identifies the level of maturity and the avenues within the business within improvement before a roadmap is developed. In this roadmap, different steps are outlined that enable the business to manage its projects within the maturity model and achieve its long and short-term goals (Brown, 2008). The adoption of the maturity model by businesses increases the potential for success and the attainment of the strategic goals within the time set out in the organization’s missions and goals. Through the adoption of the maturity model, an organization increases its ability to continuously improve and develop strategic approaches, which are essential to the success of an organization. Though applied to project management, maturity model was developed under the aegis of quality management and assurance in an organization (Caron, Ruggeri & Merli, 2013). As a result, it was used in the processes of improving the quality of goods and services produced by a given organization, a process that is critical in the success of the same. By adopting the maturity model, an organization links its processes to the continuous improvement goals through a process that involves the understanding of the strengths and weaknesses of the same. As a result, avenues that can be improved through change can be identified through the adoption of the maturity model and this increases the success possibility of an organization (Brown, 2008). Within different organisations, there is an increasing need for the development of processes that capable of managing the variability has and obtain the desired results within the time set. Working towards achieving goals within the set budget and time constraint has remained the basic component of any project management plan. As a result, the maturity model has enhanced the management of projects especially within the

The social issues of the roaring twenties ( Art and Ideas, Economy, Essay

The social issues of the roaring twenties ( Art and Ideas, Economy, Technology, Science, and the Social Ferment) - Essay Example 58). This discrimination was upheld by the US Supreme Court in Plessy v. Ferguson in 1896. This decision, which supported racial segregation, was reversed in 1954, and the government made racial segregation and discrimination in any form, illegal. However, discrimination persists and until 1920, women were not permitted to exercise their franchise, when Congress passed the Nineteenth Amendment to the US Constitution that provided women with the right to vote. Despite these measures, women in the US are still subjected to discrimination (Pozzuto & Arnd-Caddigan, Mar2008, P. 58). From the early 1900s till the Second World War, the US witnessed modernism in art, design and architecture. The first skyscrapers were constructed in the 1870s. These structures generated considerable competition from architects. The first successful design was New York’s Woolworth Building. The Architects Anderson Graham, Probst, and White designed and constructed the Wrigley Building in Chicago. Howells and Hood designed the Chicago Tribune Tower. Chrysler and the Empire State Building displayed the Art Deco design. Architect Frank Lloyd Wright designed several houses in California and Japan. Art Deco lasted from 1925 to 1950. It was called as modern construction and emerged from the 1925 International Art Exposition in Paris (Whitley, 2008). Opposition to communism reached fanatical levels in the US during the 1920s. Communism was referred to as Red Scares, and communists were referred to as anarchists. In 1920, there were an estimated 150,000 communists in the nation, which was just 0.1 percent of the population. People subscribing to radical views were persecuted, as evident from the case of Sacco and Vanzetti. Americans of that period adopted provincialism, as depicted by the reemergence of the Ku Klux Klan, restrictive immigration laws and Prohibition (Roaring Twenties). The 1919, 18th amendment to the Constitution,

AbdolKarim Soroush Essay Example | Topics and Well Written Essays - 3250 words

AbdolKarim Soroush - Essay Example A reformist movement has emerged in Iran which seeks to adopt Western and Islamic concepts to create a tolerant and pluralistic Islamic society. Abdolkarim Soroush is a reformist scholar who has challenged the concept of the hard-line clergy in Iran that the mullahs have a divine right to govern and rule society. This paper aims to study the political philosophy, ideas and views of Abdolkarim Soroush. It aims to compare his works with that of leading Islamic revivalist or reformist scholars like Jamal al-Din al-Afghani, Muhammad Iqbal, Maulana Maududi, Sayyid Qutb, Hassan Banna, Mohmmad Abduh and Rashid Rida. Abdolkarim Soroush is a well known Islamic reformist scholar and intellectual who is affiliated with many prestigious institutions. He served in official positions until resigning in 1983. During the 1990s, Soroush became a vocal critic of the Iranian clergy. His monthly magazine, Kiyan was a platform for Iranian reformists to criticize the clergy. His philosophy is based on the system of Mowlana Jalaleddin Rumi who was a famous Sufi mystic and poet. Soroush makes a distinction between divine revelation and the interpretation of religious knowledge. The divine knowledge is beyond the comprehension of human knowledge as it is eternal and divine in nature. Soroush has â€Å"analyzed the actual process of revelation and the way in which the text† which Islamic scholars â€Å"endeavor to interpret, emerged and materialized† (Mobasser). Religious knowledge is dependant on the interpretations of scholars who might be sincere and authentic. Scholars are human beings who are l imited and prone to mistakes in their interpretation of Islam. Only a cautious and transparent form of government can create a society which compensates for the weakness of human nature. Soroush says that the basis of such a government would be reason, freedom and democracy. These values and beliefs are interlinked with the basic sources

Kant, Harry Frankfort, etc Essay Example | Topics and Well Written Essays - 2000 words

Kant, Harry Frankfort, etc - Essay Example Going by this logic Galbraith refutes the fact that production is done to satisfy wants since most of the times it is production that creates wants. Demands of consumers can have immoral roots but still that becomes valid reason in the society for production. However, Galbraith questions this validity since production which is the method of fulfilling wants itself becomes creator of demand. He compares this situation with â€Å"the efforts of the squirrel to keep abreast of the wheel that is propelled by his own efforts† (Galbraith, 135). Galbraith has established advertising and promotions as reflection of this direct link between production and demand. One major objective of advertising, as per Galbraith, is to create demand for a product even if that demand did not previously exist. The emphasis lies on enhancing advertising budget if the producers want to arouse consumer interest for their products. Thus, Galbraith concludes that demands which are created by strategic pers uasion of advertisements cannot be very urgent (Galbraith, 136). Hayek confirms that consumers will not have demand for something if it never was produced like no one can demand for a non-existent thing. Hayek has agreed with one part of Galbraith’s argument, i.e. demands are urgent only when they are inherent. However, Hayek considers inherent demands as those which are associated with basic needs of humans like food and shelter. Needs for other products originate only when people see and observe other people using and enjoying them. Thus, it is the cultural environment that creates desire and so Hayek does not agree with Galbraith’s theory that demands are not urgent if they are not inherent as this theory invalidates the â€Å"whole cultural achievement of man† (Hayek, 1). Moreover, Hayek believes that hardly any demands are absolute and all demands are â€Å"acquired tastes† since demand for most goods â€Å"produce feelings

Human Resource Management Essay Example for Free

Human Resource Management Essay Kopanang Batho Cooperation Services is a company that distributes water to all parts of the urban and peri- urban societies. Its vision is to strive to provide clean water services to all stakeholders and the mission is to provide quality water through highly motivated and professional staff. Ogbor (2009:283) believes that, â€Å"a business is not defined by its name, status or articles of incorporation. Rather it is defined by what it offers, to whom it is offered and how it is offered. † In this assay discussed are the factors affecting human resource management in global organisations and how they affect human resource management. Firstly described, the economic factors; secondly, the political- legal system, thirdly, education and technology and then culture, how each affect the practice and theory of management. Firstly, the economic factors it is all about the change about the new developments in the wealth that managers need to be aware of. The changes brought about these factors require managers forward thinking and who can handle and adapt to change. According to Kynhans et al(2009), â€Å"All these things show how healthy the country is, in other words, how well the country is doing economically†. Today’s organisations are operating in a global environment, the extents has become exceedingly complex and creates enormous uncertainty for managers. For example, some countries are prepared by the idea of free enterprise, that is people turn to find ways of doing things themselves in order to save costs and companies tend to loose clients due to that fact. Moreover, there are differences in requirements for severance pay and vacation days allowed to workers. Again, human resource management practices tend to change so as to prevent unemployment even at the cost of sacrificing productivity; this means some organisations go to the extent of losing productivity so as to spare its employees’ jobs. Secondly, the political legal system, which involves the rules and the regulations at local and national level, as well as the activities that influence the company behaviour affect the human resource management. Legal factors vary from country to country ant the rules and regulations enforced by a legal system can strongly affect human resource management as it states clearly the conditions for certain human resource management practices such as layoffs, hiring, training and compensation. Kynhans et. al cites, â€Å"every organisation is run according to the laws and regulation of that country’s government.† This means every organisation in a particular country is ruled by the laws of that country and they can affect that particular organisation. For example, in other counties it is simple to hire and fire employees while in other countries there are procedures to be followed to do both processes. Thirdly, education can also affect human resource management. â€Å"An organisation’s potential to find and maintain a qualified workplace is an important consideration in any decision to expand into a foreign market.† describes Sims (2010). This means that organisations consider educational background while selecting their employees and such organisations try all efforts to keep such candidates in the organisation. For example, some organisations prefer hiring people who studied full time. Again, other companies prefer hiring candidates form certain well know schools around the world. Again, the technological environment in which a business operates also brings change within the organisation, either processes of production or the type of employees required. â€Å"Many organisations realise they need to start using new technologies to be able to compete with other business. This can have either a positive or negative effect on the people working in that organisation but companies still need to keep up to date with the latest technology developments to stay ahead of the competition,† cites Kynhans et al (2009:23). For instance, if a company needs to change technology, it might not be easy for other employees to adapt and that might delay production. Introducing new products also can affect the organisation in a sense that other old working practices might change and be replaced by new practices and the advancement of technology doesn’t affect countries all at the same time thus some countries are not technologically advanced like others and that can affect the human resource management practices especially when it comes to job evolutions. Also culture can determine the other factors affecting human resource management in the marketplace. â€Å"Differences in culture cause a great challenge in HRM,† stresses Francis (2010). Culture often determines the effectiveness of various human resource management practices, for example, a benefit valued to be important in one country can be comparatively worthless in another country and that can affect the HRM practice as the rules or regulations will have to differ from country to country. In conclusion, it is very important for managers to consider the numerous factors of doing business in different countries and organise the work in different nations. As the world is becoming one village, rules and regulations must at least be more or less the same so as to make it easier to run companies globally. For example, globalise the laws regulating employment so as to make it easy to run companies globally. REFERENCES Francis, C International Business: Text And Cases.2010(5th Edition).New Delhi: PHI Learning Private Limited John, O. (2009). Entrepreneurship in Sub Zaharan Africa, A Strategic Management Perspective Mitras, D, Shrly .K (2009).Technology, Values and Social Forces in Technology Change Markham, M W. et al. (2009). Human Resource Management: Fresh Perspectives Sims, R, R. (2007). Human Resource Management: Contemporary Issues and Opportunities. USA: Information Age Publishing. Inc.

Personal Income Tax Administration In Nigeria Economics Essay

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

Fashion Magazines Define Females Beauty Standard Media Essay

Fashion Magazines Define Females Beauty Standard Media Essay Advertisements in women magazines has became active when marketer realised the purchase power of women, Marchland, 1985 suggested that in 1920s female purchasing power took over 80 percent of the whole consumer purchases. That was because the gender role of female at that time was home orientated, they were responsible for familial expenditure. As time changes, when the market of home orientated product got saturated, marketing then stereotypes women interconnected with sexuality. Courtney and Lockeretz suggested four general stereotypes of women were presented in print advertisement: A womans place is in the home; women do not make important decisions or do important things; women are dependent and need mens protection; and men regard women primarily as sexual objects (Courtney Whipple, 1983 pp.7). The beginning of media influence on beauty standard The advertising agencies referred women as General Purchasing Agent, as purchasing agents, women could command respect for exhibiting qualities previously honoured primarily in men-capacities for planning, efficiency, and expert decision making (Marchand 1958 pp.168). The G.P.A has became a corner stone of advertising in the field of female market, during this period advertising often adopt the theme of successful woman gain social acceptance and social approval through employing or consuming a particular product. McEwen suggested in 1976 that, from the field of social psychology, advertising agencies have employed the belief of the social self as a principle technique in advertisements by defining what was socially approved and what was not. During the phrase of social acceptance, the media portrayed the role of women as being responsible for broadening their social and intellectual interests as well as maintain youthful in order to be a modern companion for their husbands. They needed to preserve their youth so that they could beautify their husbands lives and keep pace with them during evenings of dancing and the theatre (Marchand 1985 pp.175).The importance of being self conscious of body image and appearance has been introduced through media, especially with the reinforcement of advertising in the late 1920s. In the middle of her mechanically engineered kitchen, the modern housewife was expected to be overcome with issue of whether her self, her body, her personality were viable in the so cio sexual market that define her job. Advertisements used pictures of veiled nudes and women in auto-erotic stances to encourage self comparison and to remind women of the primacy of their sexuality (McEwen 1976 pp.179). The idealised female images in which portrayed in media has always been changing, so is the standard of beauty perceived within the society. The media provides idealised body images of women by providing role models or examples of attractive women, for example, catwalk models and actresses. In which, audiences could compare themselves with the idealised body shape or appearance. The idealised body shaped has changed from being voluptuous and curvaceous in the 1940s and 1950s to being busty and narrow-hipped from the late 1960s through the 1980s (Straight 2005 pp.2) The reason of which the idealised beauty standard has always been changing was because companies need to create an unsustainable beauty standard to ensure targeted consumer will keep purchasing different goods to maintain satisfied with their appearance. Freedman, 1986 mentioned the beauty ideal was impossible to achieve and this could lead to feelings of inadequacy. The feelings of inadequacy were often fed by cosmetic and diet product manufactures, in which the primary objective of their advertisement campaigns were to persuade women they could improve their imperfections only by consuming their products. However the effects of media have on audience can vary due to individual differences. Audience with different personalities, pass experiences and social context interpret the messages of the media differently, in addition, different medium also provides different influence for audience, and for example, the influence of advertisement shall be strongest among the mediums, because the principle of advertising is to influence audiences behaviour and value. Ethical issues with advertising influence The internalization of an attractiveness ideal and a perception of body dissatisfaction may serve to mediate the relationship between media exposure and disordered eating (Stice et al, 1994). Media Awareness Network journal reported over three quarters of the covers of womens magazines include at least one message on how to alter and improve womans bodily appearance by cosmetic surgery or diet. The ratio of diet ads in mens and women magazine is 1: 10, in which the ratio of eating disorders in men and women is identical. This indicates a relationship between exposure to diet ads and eating disorders, however gender differences may also affect behaviour. Theories of media influence on beauty standard Social comparison theory A theoretical model using social comparison processes can be offered to explain how exposure to the socio-cultural thin and attractive ideal leads to increased body dissatisfaction (Heinberg and Thompson, 1992; Smolak et al, 1993; Thompson et al, 1991). This theory suggests that individuals make upward comparison with others who offers specific, valued attributes. It also takes individual differences into account, for example, the differences in regard of self-esteem. Mintz and Betz, 1988, conducted a research that shown female college students who felt dissatisfied with their bodies image were more likely to conform to the stereotyped body presented in the media as attractive. This theory suggested that social comparison does not only occurs through comparison with images in the media but also with social group, e.g. friends and families member. The studies of social comparison often reported positive correlation between social comparison and body dissatisfaction. Schema theory Self-schema theory envisages body images as a mental construction rather than an objective evaluation (Markus, 1977). A self schema is an individuals mental perception of the way they are. This mental presentation has established over time mainly through pass experience of what others labelled or referred them in a particular way. For example, I am attractive or I am skinny. These kinds of attributes are taken into account in self concept and self esteem. Schema have been defined as cognitive generalizations about the self, derived from pass experiences, that organize and guide the processing of self-related information contained in the individuals social experience (Markus, 1977 pp.64). According to Markus, 1997, schematics constantly evaluate stimuli that are relevant for their body weight. Media images are one of the stimuli that trigger new schemas. The buyer decision processes According to Nicosia, F. 1966, a consumer decision making process involves five stages traditionally, which are problem recognition, information search, evaluate of alternatives, product choice and outcome. Problem recognition occurs when consumer realises a significant difference between the consumers current state and the ideal state he/she desired. The consumer sees this as a problem and requires a solution to solve, when the problem has been recognised, consumer will need adequate information to resolve the problem, in which the consumer will enter the information stage. There are briefly two kind of information search, the internal search and the external search. Internal search begins when consumer search alternative product from prior experience and his/her existing knowledge on a particular product and its alternatives, external search is when consumer gathers informative from external cues, for example, friends and advertisements. Finally, the consumer will enter the stage o f evaluation of alternatives. The buyer decision model are often used in advertisements, taking the Rimmel Mascara commercial 2007 as an example, the commercial started with Kate Moss ( the famous model) putting on mascara while a male narrator saying the more you put on, the sexier you are. The commercial intend to show differences between the audience current and ideal state of desire by showing the image of Kate Moss with the Rimmel Mascara on. By using a model that majority regard her as attractive, this create an upward comparison with others who offers specific, valued attributes. This could refer to the social comparison theory. The Rimmel Mascara also offered a solution for the problem, the commercial emphasis the more Rimmel mascara the audience put on the sexier they will be. The positive reinforcement shows the cause and effect of the Rimmel mascara and this increase the likelihood of conformity. Industry background Advertising industry The United Kingdom advertising industry was worth over  £16.5 billion in 2001. There are estimated 600 agencies in London and 20 agencies among the 600 agencies are full service agencies. Agencies can be categorized as 5 distinct types of agencies Creative agencies Media agencies Direct marketing agencies Digital/online agencies Full service agencies Role of the agencies Creative agencies work on behalf of clients, develop creative ideas for an advertising campaign. Media agencies consults clients on where, when and how to spending advertising budgets. Direct marketing agencies provide clients direct and strategic communication with the target audience, for example, direct mail. Digital/online agencies profession at digital communication. For example, search engine marketing. Full service agencies combine all the services of creative, media, direct marketing, digital/online agencies. Research questions and objectives Aim To explore the methods and strategies that advertising agencies use to influence womens perception of beauty standard. Research question Which methods and strategies used my advertising agencies are more efficient to stimulate womens conformity to the presented beauty ideal? Objectives To discuss the methods and strategies used by advertising agencies to influence female beauty standard. To compare the difference, between female in the age groups of 12-18 and 21 27, their perception of beauty standard influenced by printed advertisement. To investigate the ethical issue of advertising the idealised beauty. Research methodology Research approaches Deductive approach Deductive approach is employ when a researcher develops a hypothesis that can be tested by a research strategy. Inductive approach Inductive approach is employ when researchers collects information and develops theory as a result of information analysis. Research strategies There are mainly seven research strategies that are being used in business researches. Experiment. Questionnaire. Interview. Case study. Action research. Grounded theory. Ethnography. Archival research. Sampling Statisticians have proved the larger the sample size, the nearer its distribution will be to the normal distribution, statisticians also suggested that a sample size of 30 or more will be more likely to result in a sampling distribution for the mean that is close to normal distribution. Stutely, 2003 suggested a minimum number of 30 for statistical analysis provide valuable rule of thumb for the smallest number in each group of the overall sample. Therefore the sampling size of my primary research will be 30. Strategies for my primary research Experiment Experiment is a classical form of research that owes much to the natural science, although it features strongly in much social science research, particularly psychology. The purpose of an experiment is to study casual links; whether a change in one independent variable produces a change in another dependent variable (Hakim, 2000). The experiment strategy concerns the relationship between two variables, it is often used in explanatory or exploratory research to find out why and how questions. The experiment usually takes place in a strictly controlled situation, for example, laboratory to eliminate threats to internal validity. However, whilst the strictly controlled situation enhances the internal validity, the external validity is often hard to establish, as the controlled situation is often not a real life situation. Strategies for my secondary research Multiple source secondary data Multiple source secondary data will be an amalgam of both documentary and survey secondary data. It will take account of books, journals, articles, newspaper and previous research. The secondary research will be used to cover objectives below. It will be a mixture of qualitative (theoretical) and quantitative (numerical) data. To discuss the methods and strategies used by advertising agencies to influence female beauty standard. To investigate the ethical issue of advertising the idealised beauty. The reason of using a mixture of qualitative and quantitative date is to produce that can be statistically analyse to identify relationship between variables and to have theoretical data to support my research. How the experiment will be conducted The experiment will be carrying out in order to fulfil objective two. (Compare the difference, between female in the age groups of 12-18 and 21 27, their perception of beauty standard influenced by advertisement.) The reasons of choosing the age groups of 12-18 and 21-27 are because of the significant differences in cognitive maturity. Adolescents are also more likely to conform due to the high need of social acceptance. Hypothesis Adolescents are more likely to conform to the ideal beauty presented in the media. The sampling 30 participants in each age group. Participants selected by random sampling in central London. The experiment will be conducted under a controlled situation, for example, a conference room in London. Method The method below will be repeated in both 12-18 and 21-27 age group. Divide each age group participants into experimental group and control group. Both groups will be given a survey questioning how satisfy the participant feel about their appearance. Experimental group will be given 10 printed advertisements with attractive female before they answer the survey. The control group will not be given printed advertisements before they answer the survey. Compare the results of both experimental group and control group. Statistically analysis the result of both age groups. Resources Internet access for secondary data. Library access for secondary data. Experiment will be host in the conference room of my uncles office, in which permission has been gained and cost free. Excel software to analysis primary research. Printer. Financial resources Transport fees for participants involves in primary research. Additional cost for employing participants in primary research if volunteer participants could not be found. Budget 5 pounds transportation fee for each participant. Cost of employing participant will be estimated at 10 pounds each. Total cost = 90pounds.

Book Review of Jody Azzounis Tracking Reason Essay -- Azzouni

Jody Azzouni, Tracking Reason In many ways, Tracking Reason resembles Jody Azzouni’s previous book, Deflating Existential Consequence. The subject matter of each lies at the interface of metaphysics, logic, philosophy of mathematics, and philosophy of language. The style is both entertaining and clear. The positions argued for are so controversial as to sound almost insane. And yet the arguments provided are illuminating, and manage to make the positions seem almost like common sense. Both books are worth reading both for specialists and those interested in a clarifying (if idiosyncratic) take on these issues. In the previous book, Azzouni argued for a type of fictionalism about mathematics. But rather than following Hartry Field in denying the indispensability of mathematics, he simply argues that the indispensability of a form of discourse (and even the truth of existentially quantified sentences!) is not a sign of ontological commitment. This position helps motivate some of the positions in the current book, but I think it isn’t necessary. Tracking Reason advances several separate, but related positions in its three parts. However, for some reason the subtitle has them in the wrong order - Part I argues for a special deflationary account of truth (and deals at length with the semantics and regimentation of natural language); Part II argues that the role of mathematical proof is to â€Å"indicate† a derivation in some mechanical deduction system; and Part III argues that these two positions are (despite appearances) compatible with a non-syntactic view of consequence as a type of truth-preservation. Parts I and II are relatively independent, and I think can profitably be read on their own. Part III depends mo... ...f semantics (topological and Kripke) that are sound and complete for S4 modal logic. The fact that we only know of one semantics for propositional logic has misled us into thinking that its models are more significant than they really are. As I mentioned earlier, this book is modular enough that it may be worth reading parts of this book independently of the whole thing. Although Azzouni says that much of the material of the nine chapters of this book derives from ten 3 papers (cited in the introduction to each of the three parts), they seem to have been edited and unified enough that a reader interested in just one topic may prefer to read the relevant Part (I or II) of this book rather than the separate papers that it is based on. But for anyone interested in the relationships between truth, proof, and consequence, I recommend reading the entire thing.