Anthem for Doomed Youth free essay sample

Doomed Youth by Wilfred Owen is a poem which I read recently, in which the author conveys horror’s of death in World War 1. The author‘s use of technique’s is quite effective. His use of the sonnet form, word choice, juxtaposition, irony and figurative language creates a strong image of the tragedy lack of respect for the young soldier’s dying at war. Anthem For Doomed Youth is one of best known World War poem’s because of the way in the Octet, Wilfred translates the horror and tragedy of the war and the struggling fight for funeral rites for the young dead soldiers. The title is one of the effective technique’s that the author use’s. It’s the way the tile conveys a strong contrast in the imagination of the reader. â€Å"Anthem For Doomed Youth. † The connotations of the word â€Å"Anthem† creates a very positive theme for the poem. We will write a custom essay sample on Anthem for Doomed Youth or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page We, In our minds, would probably link the word Anthem to praise, time of celebration or in a church with the national anthem which ties in with the War. Owen contrast’s â€Å"Anthem† with â€Å"Doomed Youth† to show the bitterness and horrific time of the war and the death of the young soldiers. The juxtaposition of the poems title is the contrast between the â€Å"Doomed† and â€Å"Youth†. This is an extreme contrast as â€Å"Youth† we consider as a life not yet lived and celebrating the future not yet been discovered, yet the celebrating â€Å"Youth† are â€Å"Doomed†. â€Å"Doomed† suggests no hope and the likely hood of the soldier’s not returning. The way the author uses the contrast to give the reader a taste of the bitter irony theme to the poem, Another contrast straight away in the poem is the form of the poem which gives’s strong contrast with the theme. Owen starts to write in the sonnet form which is usually used to write a poem of phrase or love. There is not only a contrast between the form and the content of the poem but he also contrasts the form and the title. The form and the title is quite ironic because Owen writes about the death and loss of the war in a form of which is used for admiration of the soldiers are war. By using this technique’s Owen conveys a sense of pity on those who are in favour of the â€Å"Supposedly Glorious War. † The start of the poem is the octet which opens with a rhetorical question. What passing bells for those who die as cattle? † The theme of death is brought into the poem with the words â€Å"Passing Bells† which refers to a bell tolled after someones death to announce the death to the world. There is a further simile with the words â€Å"who die as cattle† finishes the question and make’s you link the dying soldier’s of the World War to animal’s in a field. The simile consist a image of the cattle being led away in a herd to be brought to there death and that links with the soldier’s being led to war in large number’s to probably to suffer from a horrendous death. Sound imagery is introduced through the use of the words â€Å"Passing bells†, this continues through-out the octet. Owen answers the question by replacing sounds of church bell’s for funeral of the young soldier’s with the sound of guns and war . â€Å"Only the monstrous anger of the guns Only the stuttering rifles rapid rattle Can patter out their hasty orisons. † Owen uses personification to create the sound of the guns over throws the sound of the funeral church bells. The effective word choice helps to convey the idea of the guns over powering the church bells. Like the use of cattle, the author, creates a effect which emphasises the horror of the World War 1. By personifying anger with guns shows that there was true violence in the war and the soldier’s died still with the threat present towards the other soldier’s. Owen use’s onomatopoeia to describes the anger of the men firing the guns. He also uses alliteration with â€Å"Stuttering rifles rapid rattle† which shows the sound of a gun. The soldier’s have no orisons, which means prayers, here funeral prayers, all they have in the final minutes is the epeated sound of screaming and gunfire. â€Å"No mockeries how for them; no prayers nor bells nor any voice of the mourning save the choirs the shrill demented choirs or walling shells and the budges calling for them from sad shives† A metaphor : the prayer bells and choirs of the church have became â€Å"chill demented† and â€Å"wailing† is another juxtaposition used by the author. We have god’s worlds and the devils both as one juxtaposed to highlight the hellish natures of the young soldiers death â€Å"What candles may be held to speed all? Not in the hands of boys but in their eyes Shall shine the holy glimmers of goodbyes† The sestet begins in the same way as the octet with a rhetorical question. It starts off by saying about the candles which will not be held in a church ceremony by the choir but will have light in there eyes of the dying soldiers. He says ‘glimmers’ referring to the ‘candles’ suggests a temporary light. The flame of the candle is like the lives of the soldiers, easily took away or regularly snuffed out. In the final 3 lines of the poem, the funeral imagery continues: the pallor of the girls’ brows shall be the pall Their flowers the tenderness of patient minds And each slow dusk, a drawing down of blinds† Here Owen suggests that in a funeral the white coffin cloth will be represented by the shocked white faces of the woman left at home. The metaphor continues by saying the tenderness of woman will be their funeral flowers. The word flower is particularly effective not just about the funeral but about the beauty, fragility and sadness which reminds us of the effective title at the start. In the last line Owen resembles the light being extinguished which relates to the soldiers coming to a end and slipping away. Owen emphases all the regular deaths by using ‘each’ in the last line which suggests it has been going on every day. In conclusion, in the poem Owen conveys the horror of the war extremely well. Through out he uses juxtaposition, figurative language, sonnet form and effective word choice. He has painted a image which is moving yet horrible.

Bugs vs. Cottontail essays

Bugs vs. Cottontail essays After watching the short film of Bugs Bunny acting as Super Rabbit with his buddy Cottontail Smith I was a little confused about what I was to write for this response. I reflected upon the major events that were going on in our society at the time that this cartoon was made in 1943, and of course World War 2 comes to mind. The war was between America and Europe, with America coming out on top. If this clip has something to do with the tumultuous war then either Bugs Bunny or his enemy Cottontail Smith would have to represent one of the two countries. For this reason I am flustered because the character playing Cottontail Smith in the film was obvious to be our American hero John Wayne, also known as The Duke. Bugs Bunny on the other hand, also seems to be another one of our heroes, meaning that he is always the good guy and most of the time comes out on top. I had a hard time distinguishing whether it was Bugs Bunny or Cottontail Smith representing our nation. In the cartoon during Bugs and Cottontails war, Bugs had his carrots that magically turned him into a Super Rabbit with the cape and all, while Cottontail was much bigger than he, and also had some ammunition. Cottontail hated rabbits and was out to get Bugs Bunny so he simply pulled out his cannon and bombed him. Bugs being Super Rabbit, simply caught the bomb coming at him without a sweat and acted as if it were a basketball, in a way possibly mocking Mr. Cottontail Smith. He seemed to be enjoying himself and having just a great time, that is until his carrots slipped out of his bunny hands as he was supposedly saving the day flying through the sky, and he fell to the ground. As he looked up from the ground and saw all of his carrots that had been eaten to pieces by Mr. Cottontail Smith, who by the way was now wearing the cape and seemed to have won the war. Earlier in this response I mentioned that I was confused and this is e ...

Over consumption has different effects on earth Essay

Over consumption has different effects on earth - Essay Example Another effect of overconsumption on earth is displacement and migration of living things from their normal places of living. Overconsumption leads to climate changes that make it necessary for living things to move from these places in search of more comfortable places. Human beings are the most affected with poor populations and those with low incomes being the most exposed. Consequently, the rate of economic development among these people is greatly reduced (Cohen-Kiener 2009, p122). Overconsumption has negative effects on factory workers as they try to meet the high demand for goods. Manufacturing companies have to meet the required quality and quantity of goods they produce otherwise they will be outcompeted by their rivals. This pressure is passed on to workers who are forced to work for long hours and in some situations under dangerous environments. Accidents in factories have also increased due to increased complexities in production processes thus posing another risk to factory workers. This has led to increased friction between employers and employees as employees seek safer working environments (Cohen-Kiener 2009,

Multiagent Systems research based Essay Example | Topics and Well Written Essays - 1750 words

Multiagent Systems research based - Essay Example The multi agent system looks at improving the production performance, increasing the schedule reliability and efficiency and keeping updated schedules. Software agent technology, which started in the early 1980s as a sub-field of artificial intelligence and has been a very dynamic field of research for about more than two decades, focuses its research mainly on aspects of multi-agent planning and distributed problem solving. Even though the agent technology research field is still heterogeneous it has set up itself as a major stream of computer science and artificial intelligence in particular. Multi-agent system is quite imperative for a ceramic tile company like Eco Tile factory, because it needs dynamic production processes to offer online programming to the customers and it would be able to manage real time response about their services and delivery times of required products through the process where design and other activities are done ahead of the production process. Like most other production units, production programming was one of the main problems of this company. The multi-agent system in Eco Tile turns to be a better structure for dealing with design and development of an application which should be flexible and adaptable to the environment. Multi agent technique seems to be appropriate for solving complicated problems that require intelligence. Here, Multi agent system provides a natural way to solve problems that are inherently distributed within the factory. Recently, multi agent system shows its trend towards the overt design and organization use where heterogeneous agents work together within distinct roles to attain individual and general goals. When emphasizing on team goals, organizations allow agents to work together with the help of individual agents to function properly and to perform the jobs that they are best appropriated for. When focusing on individual agent’s goal, organizations allow agents to perform

Different Concepts Of Crime. Classification Of Crime Essay

Different Concepts Of Crime. Classification Of Crime - Essay Example This implies that no harm was caused, and no damage was created to a person, the society or the state. Oxford dictionaries define crime as an act or omission that constitutes and offence which is punishable by law. A crime is a wrong committed against an individual, society and the state as defined in law and carries a punishment of fines, incarceration and, in some instances death. The numerous definitions of crime by different people and different entities, states, and scholars make the concept of crime to be among the hardest things questions. There are endless types of conduct that are prohibited and which may somehow be the subject of formal punishment. The kind of punishment may also change among diverse types of crimes, which creates room for disagreement over whether certain behavior should be prohibited by the criminal rule, and so punished at all. Equally, there may be conduct that people deem think should be criminal but which left untouched by the criminal law. Further, t he status of crime and criminology is undoubtedly informed by the methods and insights of social sciences, and these insights continue to have a fragile position within the legal scholarship. A close relationship between legal constructions of crime (criminal law) and social constructions of crime and criminality (criminology and criminal justice) arise (Lacey, nd). Certain kinds of conduct are acknowledged as crimes by the criminal law and the wider body of ordinary people. Examples of such acts are such as murder, stealing, damaging property and raping. These acts may be described as injurious to the victim as the injury may have been caused directly or indirectly. Moving a note higher, the concept of crime extends not only to causing injury and harm to incorporate only the perceived potential for harm. For instance, speeding may not look like real crime, but speeding may result in injury and death. The prospective danger of the person speeding is greater than that of the trivial pickpocket, but few people doubt that a pickpocket is a criminal, unless there are persuasive avoiding factors (Abadinsky, 2010). Classification of crime There are several types of crimes committed by individuals, some of which are taken as serious and some like trespass is considered less serious. Though all acts of crime are considered as the contravention of law, there are different punishments that may be enforced on a criminal. Classification of crime may be based on diverse standards like the extent of punishment, by type, by common law, and mode of trial. States might vary as to the categorization of any particular misdeed. Offense perpetrated in a certain region may be categorized differently than where the same crime was committed in another place. This study will explore classification of crime depending on the types of crimes. These are the organized crime, white collar crime, crimes of theft, property crimes, corporate crimes, as well as other property crimes. Generally, crimes may be classified in two main categories; felony and misdemeanor, depending on the severity of a crime. Felony is taken as grave crimes, which carry a punishment of more than one year in prison such as murder, arson and kidnapping. Misdemeanor misdeed is less severe and carries a punishment of less than one year in prison (Abadinsky, 2010). These are such as trespassing, prostitution and public intoxication. White collar crimes Sutherland of the American sociological society (2010) defines white collar crime as crime perpetrated by an individual of decorum and high societal standing in the

Goods and Services Tax Analysis

Goods and Services Tax Analysis INTRODUCTION 1.1Research Background In recent months there are a lot of issues about many retailers especially the traditional retailer want to quit from their business. Their main reason is the launch of the Goods and Services Tax (GST). They are not really aware about GST that be announced in the Malaysia Budget 2014. The aware that we mean here are understanding of the GST. Most of the retailer alert that there will be GST launched in 1 April 2015. The involve supplies chain people like manufacture, wholesaler, and retailer were giving a lead time of 14 months to get ready. There are a lot of GST seminars are held in the 14 month. But it not really effective due to the level of education, from mouth to mouth it causes the information incomplete or become wrong information. GST was first announced in the 2005 Budget for implementation in 2007. However, in February 2006 the Malaysian Government announced that GST would be deferred as more time was needed to get feedback from the public. GST was tabled for first reading in 2009 for proposed implementation in 2011. The bill was supposed to be presented for second reading in 2010 but was withdrawn. However too many retailer did not aware of GST because they did not know how to use the system. The retailer get an order to register GST from Custom Malaysia but they not know the procedure to proceed the GST. The guide from the website did not help the retailer who does not know to use the technology. The retailer also cannot decide the value of income per year exceed RM500, 000 required to register or not because tax will be pay from the consumer. GST is a multi-stage consumption tax on goods and services whereby each point of supply in a production chain is potentially taxable up to the retail stage of distribution. At the same time suppliers are entitled to refunds of GST incurred on business inputs. The basic fundamental of GST Malaysia is its self-policing features which allow the retailer to claim their Input tax credit by way of automatic deduction in their accounting system. Still the VAT arrangement at the Centre and the State had lacks. The CENVAT does not consist of several central taxes such as extra charge, additional excise duty, etc. It also does not capture the value-additions in the distributive occupation below the manufacturing level. The State level VAT does not include some taxes such as luxury tax, entertainment tax, etc. Goods and Services Tax (GST) to replace the existing multiple tax structures of Centre and State taxes is not only desirable but imperative in the emerging economic environment. Increasingly, services are used or consumed in production and distribution of goods and vice versa. This involves taxation of goods and services in an integrated manner as the blurring of line of demarcation between goods and services has made separate taxation of goods and services untenable. Malaysia imposed the GST on April 1 and it is mandatory for businesses that have a turnover of more than RM500, 000 to register with the government. The government expects to collect RM23.2 billion a year from GST. Malaysia has the lowest GST rate in Southeast Asia at 6 per cent while the Philippines has the highest at 12 per cent. 1.2Problem Statement Implementation of GST in a country can be broadly considered from three major perspectives: 1. Government on the setting of GST policies and rulings as well as studies on associated impact on economy, political and other tax systems 2. Customs and Excise on the setting of specific guidelines for different type of businesses, setting of an appropriate Information Systems solutions to handle GST claims and reporting and setting of the appropriate documentations and forms. 3. Businesses on what businesses need to do to make sure that their business is GST compliant. This research paper focuses on GST implementation from business perspective, with particular reference to retailers, with specific aim to examine their awareness as to what need to be done in order to be GST compliant. Awareness contributes not only towards readiness but also potential support for the new tax system. Businesses are unlikely to accept or support a change in the tax system without being made aware of the implications it has on their businesses. According to Bhupinder Singh, the executive director of Ernst Young (Utusan Malaysia, 2005), low awareness of GST implementation especially among the retailers could create mess when it is first introduced. After the implement the Malaysian hard to accept new system of tax been introduced. Under GST regime, businesses bear no additional tax as long as they are registered for GST. Any tax paid on purchases may be claimed back against tax collected on sales. However, the process of collecting and recording tax, documenting it, offsetting it and keeping all records in order to comply with GST requirements for GST registered businesses could be a tedious and expensive process for small and medium sized businesses. GST implementation in April 2015 will not only give the direct effect on the cash flow of the retailer and businesses, it also needs every company to change their practice in the accounting system and business processes. Businesses must be prepared to have good accounting records and trained personnel and proper software to ensure success. From estimates there are at least 500,000 retailers in Malaysia that contribute significantly to Malaysian economy (MYOB, 2005). At present, not much is known about the impact GST will have on this sector. We feel that it is important that level of awareness is ascertained to gauge the impact GST may have on the retailers as the implementation time comes closer. 1.3Research Objectives This study will be focused on the factors that influencing the level of awareness of GST’s implementation impact among retailers: i.To study the relationship between knowledge and the level of awareness of GST among retailers. ii.To study the relationship between resources and the level of awareness of GST among retailers. iii.To study the relationship between attitudes and the level of awareness of GST among retailers. iv.To study the relationship between channels and the level of awareness of GST among retailers. 1.4Research Questions The research question will be developed for this study are: i.Is there a relationship between knowledge and the level of awareness of GST among retailers? ii.Is there a relationship between resources and the level of awareness of GST among retailers? iii.Is there a relationship between attitudes and the level of awareness of GST among retailers? iv.Is there a relationship between channels and the level of awareness of GST among retailers? 1.5Research Hypothesis Four hypotheses have been developed for this study based on dependent and independent variables as given below: Hypothesis 1 Ho:There is no significant relationship between knowledge and the level of awareness of GST among retailers. H1:There is a significant relationship between knowledge and the level of awareness of GST among retailers. Hypothesis 2 Ho:There is no significant relationship between resources and the level of awareness of GST among retailers. H1:There is a significant relationship between resources and the level of awareness of GST among retailers. Hypothesis 3 Ho:There is no significant relationship between attitudes and the level of awareness of GST among retailers. H1:There is a significant relationship between attitudes and the level of awareness of GST among retailers. Hypothesis 4 Ho:There is no significant relationship between channels and the level of awareness of GST among retailers. H1:There is a significant relationship between channels and the level of awareness of GST among retailers. 1.6Significance of the Study Since the study is about Good and Services Tax (GST) that will implement in April 2015. The retailers have heard about Good and Services Tax (GST) but the retailers not know, â€Å"How’s the procedure?† â€Å"What functions it is?† â€Å"These kinds of questions always faced by people especially who lived at rural area. Therefore, with this research it can help the retailer know what the advantages and disadvantage for Good and Services Tax. This research also can provide the clear view and direction to them when they want to doing in future to attract their customers. It also determine the effective of the government to implement GST in case to improve the economic and development of country. The significant of the study focus on many category which are for the researchers and the retailer: Researchers For doing this research, the researchers can get more sustain in the term of knowledge and skills. This study also helps the future researcher use as a guideline or reference to get information by understanding and duplicating the research to further study in identifying other critical factors. The Retailers Retailers who ran the business entity around Kota Bharu had gained the most benefits from this study. Based on the result of this study, the retailers were able to understand in details about effectiveness of Good and Services Tax and also how the retailer aware about this issues. Besides that the retailers able to make accurate decision about which type of product that will bear a tax and exclude tax. At the end of this research, the retailers can optimize their sales with the guide been provided by the government. The government also provide a course for the retailer to understand the basic of calculation taxed been charged. 2.0GST Implementation in Other Country Goods and Services Tax (GST) is a consumption tax established on the value-added concept. GST, also recognized as the value added tax (VAT) in several countries, is a multi-stage consumption tax on goods and services (http://gst.customs.gov.my, 2013). GST is imposed on goods and services at every manufacture and supply stages in the supply chain as well as importation of goods and services (http://www.treasury.gov.my, 2013). In Malaysia, GST will replace the present consumption tax comprising the sales tax and the service tax (SST). Implementation wise, GST shall be prosecuted and charged on the taxable supply of goods and services made in the course or furtherance of business in Malaysia by a taxable person and it is also can be charged based on the importation of goods and services (http://gst.customs.gov.my, 2013). GST is proven to be a better tax system and could spur economic growth as well as increase competitiveness in global market (http://www.treasury.gov.my, 2013). The proposed GST structure in India is similar to that of Canada. Some of the problems that they faced during implementation of GST are discussed here. GST is the form of indirect tax because the tax collection from the government is not directly obtained from the taxpayers. The consumers pay the taxes for the government through the sellers.Besides, experience of Australia has also been covered. Malaysian taxation system is generally divided into two direct taxes and indirect taxes. Four components i.e. customs duties, excise duty, sales tax and service tax are consists by Indirect taxes are administered by the Royal Malaysian Custom Department (RMCD). Direct taxes such as income tax, petroleum income tax, real property gains tax, and stamp duty. Taxation is a vital economic tool because it can be employed to regulate the economy, to revitalize economic growth through the granting of fiscal incentives as a principal aim of implementing tax policies and to provide funds for developmen t projects (JeyapalanKasipillai, 2005). Each of the countries has economic purposes due to the implementation of GST. For example, in New Zealand the usage of GST is unlikely being a useful stabilization tool for monetary policy (Iris Claus, B. S., 2008). The empirical study shows that using GST as a monetary policy tool in New Zealand case has shown that it leads to a larger adjustment in the policy instruments and fluctuations in the real economy and inflation. 2.1Resources 2.1.1Cost Start-up Start-up Compliance Costs Estimates the issue of how much businesses spent in preparing for a GST is problematical as various studies have made varying cost estimates. In estimating start-up compliance costs, uniformity in calculations is important to attain comparative reliability. According Pope (2000) the reliability of GST start-up cost estimates presented by different groups may be questionable because of their treatment of the joint cost problem and also a failure to differentiate between start-up and recurrent costs. Unfortunately, there are no reliable studies internationally on GST start-up compliance costs, although the literature has long recognized start-up costs and learning curve costs from a theoretical viewpoint (for a useful review see Pope 2000c). However, the methodology for estimating taxation recurrent compliance costs affords some useful insights; see, for example, Sandford et al (1989) Pope (2000a) Tran-Nam et al (2000). This literature confirms that overhead costs, such as office accommodation, lighting, heating, computer equipment, are difficult to allocate where they are jointly used in normal business activities and tax compliance work. This principle extends to GST compliance costs where a computer and its associated software is used, say, half for GST compliance work and half for management purposes. If the purchase or upgrade was made because of the GST, it could be argued that this purchase would not otherwise have been made, particularly in the case of small business. Related to the joint cost issue is the depreciation of computer hardware and software used for GST compliance. Strictly speaking, in principle, the compliance costs of a new computer system to operate a new tax should be spread over a period rather than be considered a cost solely at the time incurred (Sandford et al 1989). Unfortunately, this principle is difficult to adopt in practice. 2.2Attitudes First research from Shiva Raman S (June 2010) with title Migration to GST: Preparedness and level of Knowledge, Understanding, Application and Skills of Human Resources in the Government and the Industry which questionnaires were used to collect data from middle level tax officials, tax department staff, trade and industry, professionals and general public. Opinionnaires are used to amount the attitude and the acceptance of the respondents. It generally employs the skills by which the degree of the agreement to a matter can be traced. In this article, the attitude was found that given negative attitude of staff towards training. Attitude is a major concern cited by all most all the officials. Supporting the employees to achieve the objectives of GST is one of the most challenging tasks during the transition. Officials are more concerned about the attitude of grass root level staffs that are unknowing and unwilling towards training programs. Implementing Goods and Services Tax in Malaysia is the research from Lim Kim-Hwa (2013). It is impossible to make GST a liberal tax as long as we want to raise the same amount of revenue. GST is a returning tax. The implementation of an ill-thought out welfare system is likely to lead to inflation, abuse, wastage and possibly accentuate a dependency culture. Although cash handouts can be a quick fix and might be a politically perception move, this might not be conducive in driving economic growth led by innovation, knowledge and entrepreneurship. Although these measures are aimed at changing the profit-centred attitude and corrupt practices of the businesses, sustained implementation of these in an era of high inflation will result in the withdrawal of labor and capital from the production of these goods. This is because unprofitable businesses are unsustainable in the long run, and capital and labor might be rearranged to the production of other profitable goods which are not subjec t to price controls. Third research from Adesina Olugoke Oladipupo and Famous Prince Izedonmi (2013) with title Public Perception and Attitude towards Value Added Tax (VAT) in Nigeria. The analysis of results showed that most of the respondents have poor knowledge of VAT law in Nigeria, regardless of their level of literacy, and that there was no significant difference in the amount of knowledge of VAT law among the three groups of respondents used for the study. Obtainable of the total of 2700 taxpayers engaged in the study only 1467 taxpayers responded. Public attitude towards tax matters has often been negative. Taxation was to a large level considered as an instrument of domination manipulated by the ruling class over the subjects. 2.3Knowledge The knowledge base will involve, at its core, a repository of GST issues identified by agencies and the suggested resolution applicable to those issues. †¢ Reduction in the need for agencies to re-learn lessons already addressed by other agencies, providing efficiencies in compliance activities; †¢ A build-up of GST knowledge within the government sector to assist with compliance as well as ongoing management of the GST; †¢ increase the likelihood that GST compliance issues are addressed with consistency across agencies; The knowledge as a source of jobs and income, they have gained an important position in the economic development agenda. Hereby, clusterization policies have been conceived as a framework to induce the growth and to optimize resources used to support them. Creating clusters could help to overcome RD, production, and marketing obstacles, and allow them to compete with large companies in distant foreign markets. It increase the likelihood that agencies will consider the significant issues facing their business. Otherwise knowledge may suffer in business decisions and as whole the economy of the country in turn. The direct taxes are influencing income earners but indirect taxes are influencing every common citizen of the country and have great social impact. Cost accountants as experts in the Indirect taxes can take lead and disseminate the knowledge of taxation across the country. Understanding the forthcoming GST tax regime and Direct Tax Code; Cost accountants have very vital role to play which will facilitate the better tax administration. 3.1 Introduction This chapter will address the overall procedures and how the survey will be conducted. This chapter consists of research design, research framework, research hypothesis, research methods, subject and sample, research instrument, data analysis, and conclusion for this chapter. 3.2 Research Framework The figure 3.1 shows the level of knowledge of GST among retailer research framework in this study. The framework summarized the relationship between independent variables and dependent variable. There are four independent variables which is knowledge, attitudes, resources, and channel has been used. The dependent variable is the awareness of GST among retailer in Kota Bharu Kelantan. 3.3Research Design

Canterbury Tales Essay: Immorality and the Friar -- Canterbury Tales E

Immorality and the Friar in The Canterbury Tales  Ã‚   It is a sad commentary on the clergy that, in the Middle Ages, this class that was responsible for morality was often the class most marked by corruption. Few works of the times satirically highlight this phenomenon as well as The Canterbury Tales, by Geoffrey Chaucer. Chaucer’s "General Prologue" introduces us to a cast of clergy, or "Second Estate" folk, who range in nature from pious to corrupt. The Friar seems to be an excellent example of the corrupt nature of many low-level clergymen of the times- while his activities were not heretical or heinous, his behavior is certainly not in accord with the selfless moral teachings he is supposed to espouse. According to the Narrator’s account, he is a snob, corrupted by greed, and acts in very un-Christian ways. It is clear that he is a man of low moral standards. When we are first introduced to the Friar, we are told that he possesses a level of social grace far above his station in life. We are told that in the four begging orders, there is no one as knowledgeable in fair language and sociability as he (lines 210-211, Norton), and that he is a very ceremonious fellow (line 209). This seems out of step with a man who is supposed to make a living by begging, a man who is supposed to go through life without a roof over his head. This level of breeding and affinity for ceremony has likely come from an aristocratic birth- often, the younger sons and daughters of nobles who could not be provided for simply entered the clergy. This contributed to a large body of clergy members who came to the church not because they felt a divine calling, but simply because that is what was expected of them (his fellow pilgrim, the Prioress, als... ...th money from those who can barely afford bread. This Friar’s morals are much closer to vice than virtue; any doubts that he is a man of low morals are now completely swept away. Chaucer’s "General Prologue" is remarkable in that it allows us to see not only what characters may claim to represent, but also how they really are inside. Chaucer’s depiction of the Friar, who should be a man of upstanding piety and virtue, makes it readily apparent that he is quite the opposite. The Friar’s elitist background and behavior, his begging-supported greed, and the vices that oppose true Christianity prove that he is a man of low moral standards. Certainly, Chaucer paints a masterful contrast of image vs. reality. Bibliography The Norton Anthology of English Literature: Sixth Edition, Volume 1. M.H. Abrams, et al, Editor. W.W. Norton and Company. New York: 1993.

Importance of Line or Staff Departments and Methods of Effecting Change Essay

Which type of department (line or staff) is most important to an organization? Why? Could an organization function without either of them? Why or why not? In every organization, authority is divided in order to make sure the firm is successful. This division ensures that no one department is responsible for everything. As an organization grows, there must be two departments that are given the authority to make decisions to benefit the firm. These are the Line department and the Staff department. While both have management authority, there are certain differences. Line departments â€Å"headed by a line manager, are the departments established to meet the objectives of the business and directly influence the success (profitability) of a business.† (Plunkett, Alan, Attner, 2013, Ch 7) These managers are on the frontline, responsible for producing goods, marketing and distribution. â€Å"Line managers who head such departments exercise line authority† (Plunkett, Alan, Attner, 2013, Ch 7) Staff departments â€Å"headed by a staff manager, provide assistance to the line departments and to each other.† (Plunkett, Alan, Attner, 2013, Ch 7) These managers are there for support, giving advice, service and assistance. Examples of staff departments may include: the I.T. department, legal or Human recourses. While not directly contributing to the firm’s objectives, they are there to lend a helping hand. In my experience, it is the line department that is most important to the success and profitability of the company. While it may be agued that without the staff department one couldn’t market and sell the goods and services produced by the line department. But it is ultimately it is the line department that generates the revenue to sustain the company and there fore is most important. Granted that one cannot function without the other, and it is that synergy that ensures longevity and further success of the organization. Discuss three (3) different methods of effecting change. Why are most organizations and individuals resistant to change? What can managers do to facilitate change? Use practical examples from your experience or knowledge,  and describe your experience in implementing change. Effecting change in one’s environment can be a daunting task. Many individuals are reluctant to change and react differently when it occurs. â€Å"Most will accept the need to learn new skills and update their knowledge, but most resent efforts to change their attitudes† (Plunkett, Alan, Attner, 2013, Ch 8) To solve this problem Kurt Lewin developed a three-step approach that consists of three phases, unfreezing, change, and refreezing. In the first step unfreezing, mangers must identify and discover the source or cause of the deficient behavior. â€Å"They confront the individual with the behavior and the problem it causes; they then begin to convince the him or her to change by suggesting methods and offering incentives.† (Plunkett, Alan, Attner, 2013, Ch 8) This step is the foundation to helping the insubordinate employee open up an discuss why this deficient behavior is occurring. Often time this causes the employee to become emotional and upset. The second step change, the employee discomfort increases. This will cause the employee to question their reasons for their conduct, it is then that the manager has the chance to provide a role model to foster the preferred behavior. â€Å"As the individual adopts that behavior, performance will improve; but the manager must support and reinforce that behavior if it is to last.† (Plunkett, Alan, Attner, 2013, Ch 8) In the third step refreezing, new desired behaviors should be rewarded. Frequent praise at first is important for the continuation of preferred behaviors. Also, if any incentive was promised, then it must be honored. Failure to do so will cause a reversion to old deficient behavior and the manager would have to start again. In my experience, cold calling is a requirement to draw up business. Earlier last year, sales were down. An increase in production was needed to boost our P&L, so management enforced mandatory call nights. Each employee was given a list of clients to set appointments. Many of the veteran  employees saw this as a waste of time, and although they attended, did little or no work. Management sat with each of these employees individually to figure out what the cause of the issue was. Management created a reward system in which the employee with the most booked appointments gets a free lunch the next day and the employee with the most booked business from these appointments gets to take off the next two Mondays. This incentive had everyone dialing clients consistently and business increased dramatically. To reinforce these behaviors, a scoreboard was put up and the leading 5 employees numbers were updated weekly. Giving a competitive twist to this approach really helped motivation for pr oduction, especially in sales. References Plunkett, R. W., Allen, S. G., & Attner, F. R. (2013). Ch 7 Organizing Principles, Ch 8 Organizational Design, Culture and Change . Management: meeting and exceeding customer expectations (10th ed., ). : Mason, OH :. Footnotes 1[Add footnotes, if any, on their own page following references. For APA formatting requirements, it’s easy to just type your own footnote references and notes. To format a footnote reference, select the number and then, on the Home tab, in the Styles gallery, click Footnote Reference. The body of a footnote, such as this example, uses the Normal text style. (Note: If you delete this sample footnote, don’t forget to delete its in-text reference as well. That’s at the end of the sample Heading 2 paragraph on the first page of body content in this template.)

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