Friday, November 15, 2019
Nikes CSR Policy Ethical Issues and Dilemmas
Nikes CSR Policy Ethical Issues and Dilemmas NIKE ââ¬â ETHICAL ISSUES AND DILEMMAS INTRODUCTION Nike has been dodging accusations of employing people in the developing and under-developed economies, at low wages and poor working conditions for a considerable period of time. Having tried course correction and public relations as a measure to salvage the bad image generated by the sweatshops that Nike is accused of running, Nike has undertaken massive efforts to overcome these hurdles. Herein we will analyze Nikeââ¬â¢s international business operations with a critical eye over the ethical issues and dilemmas that this organization has faced while manufacturing its goods in foreign lands. PROBLEM AREAS There are a number of areas that are seen as weak points or links in this Nike case. We shall first highlight the problem areas and then dive into the ethical theories that are supposed to govern them. According to the Wikipedia dictionary, ethics is defined as a general term for the science of morality.[1] While this branch of study can be further sub-divided into various categories, we have to remember that what is appropriate in a given situation may not be so among different circumstances and the decision of right or wrong is relative to its surroundings. Elaborated here are the issues and problems that stand out due to their ethical nature as issues or dilemmas faced by Nike and its operations towards its employees and customers as mentioned in the case study: Poor Working Conditions ââ¬â In Nike factories, the laborers were provided with poor working conditions that were certainly below the norms accepted in the developed world. While lower standards of living may apply in the countries that have Nike factory contracts, the inhumanity of these conditions drives attention to Nikeââ¬â¢s responsibility towards its employees. Considerable overtime and long working hours had to be endured by Nike employees desperate to remain employed in their country. An example states that Nike factory workers in Korea had to work for seventeen straight hours in silence. This indicates almost barbaric behavior on Nikeââ¬â¢s part towards workers in these conditions. Low Wages ââ¬â Nike contracts with companies to do all of their manufacturing in developing or under-developed countries. While the wage levels there are lower than the ones in developed nations, Nike still fails to employ people at a rate that can sustain their basic needs. The wages provided are much lower than the wages needed and as such cheap labor is thoroughly exploited. Nike has attempted at correcting the problem and employing people at a rate at least equal to the minimum wages prescribed in the country. Child Labor ââ¬â Child labor laws in many countries are overlooked by Nike and children as young as 12 and 13 years of age are made to work long hours and treacherous conditions. Nike has taken steps to meet the starting age limit subsequently. Operations in Countries with Union Restrictions ââ¬â Nike has been known to set manufacturing efforts in countries like Indonesia and China that prohibit union operations. This leads to lack of revolt and protests that leave the employees with little choice regarding work conditions and wages. Ethically, it is hard to argue against these countries as their laws do not have provisions for employment governance. In fact these countries often do not have minimum wage requirements and abundant labor is put to use by companies like Nike for the absolute minimum. Expensive Endorsements ââ¬â While Nike has been continuously targeted by human rights committees, they have unceasingly maintained a high profile image by getting celebrities like Michael Jordan and Tiger Woods to endorse their products. Over five years, Tiger Woods is expected to earn 80-90 million US dollars of Nike money.[2] Ethically it would have been more beneficial to engage a part of that money in Nike factory and employee enrichment. Expensive Products ââ¬â Nike sells its products at steep prices, while we all know that the products are manufactured in contracted factories on foreign lands for low costs. The cost of production being low leads Nike to generate massive profits from the sales revenues. Cover-up Public Relations Efforts ââ¬â Being involved in child labor initiatives was undertaken by Nike to handle the issue at large and also to rectify the public relations pitch for Nike. The actual problem is being pointed out as adequate wages problem as opposed to the child labor initiatives that seem like a cover up for the bigger issues plaguing Nike. Lack of Development Work at Factory Locations ââ¬â While one constantly hears stories of sweatshops and defense by Nike regarding its work force problems, one rarely hears of philanthropic activities adopted by Nike in the area of the factory location. For example, at Hershey, PA one hears of the development the company Hersheyââ¬â¢s has done for the community. Likewise it reflects as selfish behavior from Nike in not supporting the causes faced by the community occupying Nikeââ¬â¢s workforce. Health Hazards in Factories ââ¬â Skin and breathing problems are observed in factories that makes Nike products. Nike has to make sure that it performs by the standards set by OSHO in protecting employees from hazardous chemicals and processes in the manufacturing cycle. ETHICAL THEORIES Ethical theories can help rationalize certain decisions that Nike has made as a company and highlight the issues pertaining to its followed consequences. Let us now examine some ethics theories and observe the case of Nike in this light.[3] Egoism ââ¬â This theory states that individuals or corporations have a right to guide their conduct placing ones own interest foremost in rational decisions. Through this theory one can justify the placement of profits or revenue generation as the high attained goal of an entity. In this regards Nike has played to the theory as far as possible. They have not only conducted manufacturing with cheap labor but also ensured that the factories do not earn even a little extra than they were supposed to. This theory states that every person that promotes self interest bring about social good. In this context we could see that while the founder of Nike, Phil Knight performed with self interest in mind, he was propelling Nike ahead by huge proportions. Doing so, he did manage to bring about the rise of one of the most well known brands in the world today. Social Group Perspective ââ¬â It is not only self that determines all decisions but the surrounding that forms the social group under which the individual or company resides. It is the norm or standard in social groups wherein an entity can determine the wrong or right in that particular case. For Nike this social group has become a collection of customers, shareholders, employees, foreign contractors and others. The perception of right and wrong is determined by these social groups that operate differently in different places. For example, while the minimum wage in Indonesia, Korea and China may be less that that in the United States of America, the standard of living there will meet the minimum wage requirements and Nike has to ensure that they abide by that. Cultural Relativism ââ¬â Every country has its unique culture that accompanies it. For Nike, a company that has a presence in many countries in the world, minding the cultural relevance can prove to be an effective means to growth. For example, while bribes are seen as a cultural norm in some countries, they are seen as unlawful in certain other countries. Society as a whole in certain countries is known to consider bribes as a normal occurrence, which for some countries is a crime. This culture makes or breaks certain laws in place and as long as Nike abides by these laws, in the respective country, and at the same time minds its home country standards, controversy for Nike will be minimized. Utilitarianism ââ¬â This theory works under the premise that the greatest good is for the greatest number. Herein it is the majority that counts above anything else. If only a few elements of the entity think that the decision is wrong, the decisions must be right which is what is said by the majority. In the case of Nike, the decisions that were enforced by the majority are responsible for the sustained controversy surrounding it. The board obviously took certain steps in clearing the controversies that have affected the company. Since these decisions are taken with the view of the company good in mind, with the majority of the people agreeing to it, the decision must be seemed as right. Deontological Perspective ââ¬â This view goes by the saying ââ¬Ëdo unto others as you would have them do unto you.ââ¬â¢ The duty to make this world a better place is a duty that one has to take upon themselves, besides following certain obligations. For example, telling the truth is an obligation and that is seen as ââ¬Ëright.ââ¬â¢ In the same way for corporations, it is the giving back in return concept that needs to be perfected. The corporation is obliged to provide a good product and it is entitled to bring positive changes to its constituents. Values Clarification[4] This ethical theory expects that one is familiar with ones own views, reasoning and rationale. It is for this reason that companies try to build cultures within the organization in the same way that Nike has evolved its corporate culture. Nikeââ¬â¢s branding, products and apparel indicate its image and success. ETHICAL DILEMMAS Nike has faced ethical dilemmas in operations and manufacturing for a while now. The definition of ethical dilemma states that it is a situation wherein exists conflicts between moral imperatives and choosing one situation consequence over another can lead to compromising of what also seemed like a viable solution in the situation[5]. Let us go over the ethical dilemmas that Nike has faced over its functioning. Manufacturing Ownership ââ¬â Nike chooses to contract its manufacturing to factories in foreign lands where the wages and conditions do not meet developed nationââ¬â¢s standards. Yet they have their products made there at low costs after enforcing their product controls. While they could manufacture these products in the United States of America, profitability of these products wins over providing the home country with employment and opportunities in the manufacturing segment. Advertising Budgets ââ¬â Nike has endorsed many athletes and celebrities like Tiger Woods and Michael Jordan paying them exorbitant amounts of money. While the brand has succeeded in maintaining an image of athleticism, it has compromised on how the money could have been used to better serve the country where they have their factories. Public Relations ââ¬â Nike has had to go lengths to protect its public image and had to employ many legal experts and public relations individuals. The dilemma occurs when Nike may have to admit to its mistakes but doing so would cost them greatly, hence the truth may have to be manipulated and then disclosed, which does not conform to ethical standards. Employee Enrichment ââ¬â With the profits that Nike generated from manufacturing products in foreign countries at low costs, a dilemma in front of them can arise from the fact that even if the countryââ¬â¢s wage and standards are met they fall way below the US standards. While Nike can invest in employee welfare, it is not a norm in the country that runs their factories. Besides a lot of these factories are contracted to do Nike manufacturing and Nike as such is not obligated to conduct factory and employee welfare. CONCLUSION While Nike has faced severe criticism due to its manufacturing decisions, it as a brand and product has fought and sustained its success. Ethics experts will continue to question Nike in unfavorable ways, however when we apply the ethical theories that have relevance in the business world, we observe that Nike does its best to meet the requirements. This is especially evident when Nike made decisions to conduct independent audits and engage in human rights activities. On the other hand Nike faces ethical dilemmas due to its operations and these dilemmas will continue to exist in the world economy. Nike has gone with the route of foreign contracting in its earlier phase and has received tremendous criticism through it. Faced with its plenty of ethical dilemmas, Nike has managed to sustain the product, develop new products and continue to be a force to reckon with as a consumer brand. [1] http://en.wikipedia.org/wiki/Ethics [2] http://www.golftoday.co.uk/news/yeartodate/news99/woods12.html [3] http://www.mgmtguru.com/mgt499/TN2_PAGE3.htm [4]http://64.233.187.104/search?q=cache:ofLIUDDIiW0J:jan.ucc.nau.edu/~dgs2/theories.pdf+theories+in+ethicshl=en [5] www.ethicsscoreboard.com
Tuesday, November 12, 2019
Destiny, Fate, Free Will and Free Choice in Oedipus the King - Avoidance of Prophecy :: Oedipus the King Oedipus Rex
Avoidance of Prophecy in Oedipus Rex à Oedipus Rex illustrates the Greek concept that trying to circumvent prophetsÃ⢠predictions is futile. The play includes three main prophecies: the one made to Laius concerning his death by the hands of his son, a similar one directed to Oedipus, and one made by Tiresias foretelling OedipusÃ⢠discovery of the murdererÃâ¢s identity. Both recipients of these oracles attempt to avoid their destinies, but both wind up following the paths which the Fates have prescribed. Laius had received a prophesy which declares Ãâthat doom would strike him at the hands of [his] son....Ãâ Jocasta, in an attempt to ease OedipusÃ⢠worries, endeavors to defame prophesy in general by describing LaiusÃ⢠apparent circumvention of the augury. When LaiusÃ⢠son wasnÃâ¢t yet three days old, the king had the infantÃâ¢s ankles fastened together, and then gave the boy to a henchman to be flung onto Ãâa barren, trackless mountainÃâ; Jocasta believes her son dead. Laius had believed that by killing his only son, he would be able to avoid the oracleÃâ¢s prediction. However, the shepherd entrusted with the terrible task of infanticide pitied the baby and gave him to another shepherd, who, in turn, donated the child to the King and Queen of Corinth. The boy, Oedipus, was raised as the son of King Polybus and Queen Merope, and still believes himself to be their issue even as Jocasta relates the ironic story of his own previous Ãâdeath.Ãâ Oedipus, of course, finds out that it was indeed his own, true father, Laius, that he has killed at the crossroads at Phocis. LaiusÃ⢠attempt at foiling fate didnÃâ¢t work; Oedipus killed him because of a slight insult. Because Laius felt to shameful to kill the infant himself, he took a risk in hoping that his loyal shepherd would murder the child for him. That risk allowed Oedipus to live and, therefore, to kill his own father without knowing his true identity. Had Laius not attempted to have his newborn 1 killed, the boy still would have caused his fatherÃâ¢s death somehow, because the oracles are never wrong, and most Greeks realize thereÃâ¢s no way to escape fate. Oedipus also tries to avoid his fate, which he had received from ApolloÃâ¢s oracle at Delphi. While Oedipus lived as Prince of Corinth, a drunken
Sunday, November 10, 2019
Hemolytic Disease of the Newborn
Hemolytic Disease of the Newborn ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- What is hemolytic disease of the newborn (HDN)? Hemolytic disease of the newborn is also called erythroblastosis fetalis. This condition occurs when there is an incompatibility between the blood types of the mother and baby. * ââ¬Å"Hemolyticâ⬠means breaking down of red blood cells * ââ¬Å"Erythroblastosisâ⬠refers to making of immature red blood cells * ââ¬Å"Fetalisâ⬠refers to fetus ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- What causes hemolytic disease of the newborn (HDN)?HDN most frequently occurs when an Rh negative mother has a baby with an Rh positive father. When the baby's Rh factor is positive, like the father's, problems can develop if the baby's red blood cells cross to the Rh negative mother. This usuall y happens at delivery when the placenta detaches. However, it may also happen anytime blood cells of the two circulations mix, such as during a miscarriage or abortion, with a fall, or during an invasive prenatal testing procedure (e. g. , an amniocentesis or chorionic villus sampling). The mother's immune system sees the baby's Rh positive red blood cells as ââ¬Å"foreign. Just as when bacteria invade the body, the immune system responds by developing antibodies to fight and destroy these foreign cells. The mother's immune system then keeps the antibodies in case the foreign cells appear again, even in a future pregnancy. The mother is now ââ¬Å"Rh sensitized. â⬠In a first pregnancy, Rh sensitization is not likely. Usually, it only becomes a problem in a future pregnancy with another Rh positive baby. During that pregnancy, the mother's antibodies cross the placenta to fight the Rh positive cells in the baby's body.As the antibodies destroy the red blood cells, the baby can become sick. This is called erythroblastosis fetalis during pregnancy. In the newborn, the condition is called hemolytic disease of the newborn. ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- Who is affected by hemolytic disease of the newborn? Babies affected by HDN are usually in a mother's second or higher pregnancy, after she has become sensitized with a first baby. HDN due to Rh incompatibility is about three times more likely in Caucasian babies than African-American babies. ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â Why is hemolytic disease of the newborn a concern? When the mother's antibodies attack the red blood cells, they are broken down and destroyed (hemolysis). This makes the baby anemic. Anemia is dangerous because it limits the ability of the blood to carry oxygen to the baby's organs and tissues. A s a result: * The baby's body responds to the hemolysis by trying to make more red blood cells very quickly in the bone marrow and the liver and spleen. This causes these organs to get bigger.The new red blood cells, called erythroblasts, are often immature and are not able to do the work of mature red blood cells. * As the red blood cells break down, a substance called bilirubin is formed. Babies are not easily able to get rid of the bilirubin and it can build up in the blood and other tissues and fluids of the baby's body. This is called hyperbilirubinemia. Because bilirubin has a pigment or coloring, it causes a yellowing of the baby's skin and tissues. This is called jaundice. Complications of hemolytic disease of the newborn can range from mild to severe.The following are some of the problems that can result: During pregnancy: * Mild anemia, hyperbilirubinemia, and jaundice The placenta helps rid some of the bilirubin, but not all. * Severe anemia with enlargement of the liver and spleenà When these organs and the bone marrow cannot compensate for the fast destruction of red blood cells, severe anemia results and other organs are affected. * Hydrops fetalis This occurs as the baby's organs are unable to handle the anemia. The heart begins to fail and large amounts of fluid build up in the baby's tissues and organs.A fetus with hydrops is at great risk of being stillborn. After birth: * Severe hyperbilirubinemia and jaundice The baby's liver is unable to handle the large amount of bilirubin that results from red blood cell breakdown. The baby's liver is enlarged and anemia continues. * Kernicterus Kernicterus is the most severe form of hyperbilirubinemia and results from the buildup of bilirubin in the brain. This can cause seizures, brain damage, deafness, and death. ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- What are the symptoms of hemolytic disease of the newborn? The following are the most common symptoms of hemolytic disease of the newborn. However, each baby may experience symptoms differently. During pregnancy symptoms may include: * With amniocentesis, the amniotic fluid may have a yellow coloring and contain bilirubin. * Ultrasound of the fetus shows enlarged liver, spleen, or heart and fluid buildup in the fetus's abdomen. After birth, symptoms may include: * A pale coloring may be evident, due to anemia. * Jaundice, or yellow coloring of amniotic fluid, umbilical cord, skin, and eyes may be present.The baby may not look yellow immediately after birth, but jaundice can develop quickly, usually within 24 to 36 hours. * The newborn may have an enlarged liver and spleen. * Babies with hydrops fetalis have severe edema (swelling) of the entire body and are extremely pale. They often have difficulty breathing. ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- Ho w is hemolytic disease of the newborn diagnosed? Because anemia, hyperbilirubinemia, and hydrops fetalis can occur with other diseases and conditions, the accurate diagnosis of HDN depends on determining if there is a blood group or blood type incompatibility.Sometimes, the diagnosis can be made during pregnancy based on information from the following tests: * Testing for the presence of Rh positive antibodies in the mother's blood * Ultrasound ââ¬â to detect organ enlargement or fluid buildup in the fetus. Ultrasound is a diagnostic imaging technique which uses high-frequency sound waves and a computer to create images of blood vessels, tissues, and organs. Ultrasound is used to view internal organs as they function, and to assess blood flow through various vessels. * Amniocentesis ââ¬â to measure the amount of bilirubin in the amniotic fluid.Amniocentesis is a test performed to determine chromosomal and genetic disorders and certain birth defects. The test involves inserti ng a needle through the abdominal and uterine wall into the amniotic sac to retrieve a sample of amniotic fluid. * Sampling of some of the blood from the fetal umbilical cord during pregnancy to check for antibodies, bilirubin, and anemia in the fetus. Once a baby is born, diagnostic tests for HDN may include the following: * Testing of the baby's umbilical cord blood for blood group, Rh factor, red blood cell count, and antibodies * Testing of the baby's blood for bilirubin levels ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â Treatment for hemolytic disease of the newborn Once HDN is diagnosed, treatment may be needed. Specific treatment for hemolytic disease of the newborn will be determined by your baby's physician based on: * Your baby's gestational age, overall health, and medical history * Extent of the disease * Your baby's tolerance for specific medications, procedures, or therapies * Expectat ions for the course of the disease * Your opinion or preference During pregnancy, treatment for HDN may include: Intrauterine blood transfusion of red blood cells into the baby's circulationà This is done by placing a needle through the mother's uterus and into the abdominal cavity of the fetus or directly into the vein in the umbilical cord. It may be necessary to give a sedative medication to keep the baby from moving. Intrauterine transfusions may need to be repeated. * Early delivery if the fetus develops complications If the fetus has mature lungs, labor and delivery may be induced to prevent worsening of HDN. After birth, treatment may include: * Blood transfusionsà (for severe anemia) Intravenous fluidsà (for low blood pressure) * Help for respiratory distress using oxygen or a mechanical breathing machine * Exchange transfusion to replace the baby's damaged blood with fresh bloodà The exchange transfusion helps increase the red blood cell count and lower the levels of bilirubin. An exchange transfusion is done by alternating giving and withdrawing blood in small amounts through a vein or artery. Exchange transfusions may need to be repeated if the bilirubin levels remain high. ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- Prevention of hemolytic disease of the newbornFortunately, HDN is a very preventable disease. Because of the advances in prenatal care, nearly all women with Rh negative blood are identified in early pregnancy by blood testing. If a mother is Rh negative and has not been sensitized, she is usually given a drug called Rh immunoglobulin (RhIg), also known as RhoGAM. This is a specially developed blood product that can prevent an Rh negative mother's antibodies from being able to react to Rh positive cells. Many women are given RhoGAM around the 28th week of pregnancy. After the baby is born, a woman should receive a second dose of the drug with in 72 hours.
Friday, November 8, 2019
The effects of media violence on children essays
The effects of media violence on children essays THE EFFECTS OF MEDIA VIOLNCE ON CHILDREN On April 20 1999 two boys by the names of Dylan Klebold and Eric Harris walked into their High school in the little town of Colombine Colorado and opened fire on their fellow classmates.Some say it was the parents others say just pure teen adolescence, I say it was the media. In the 1950's Television was first introduced to America, only ten percent of the families owned a one television in their home, by 1960 that number increased to a mere 90% of the people owning a TV, but now a whopping 99% of homes in our country own a TV. 54% of chidren have one in their own Television has become so much of a part of are existense that it is virtually impossible to imagine life without it. We all love TV. We can't help ourselves. But the question is what is TV doing to us?, and how much is too much? Children begin to react to television at a very early age, studies show that by the age of three, 95% of children will imitate someone on TV as they would a real live person, and children between the ages of six and ten believe that most of what they see on television is true life. Children learn more about life through the media than any other matter. It is said that the average child, from the ages of three to twelve will watch a minimum of 28 hours of TV a week, meaning children spend more time in front of the so called "Boob Tube" then they do in the classroom. This makes them very vulnerable to the effects that television causes. The average child will witness over 200,000 thousand acts of violence on television including 16,000 acts of murder in his lifetime. Violence in the media leads many children to become very aggressive, by watching aggresson how to become aggressive, and they also bel ...
Wednesday, November 6, 2019
APA Style Template Avoiding Plagiarism in Papers Reports
APA Style Template Avoiding Plagiarism in Papers Reports When you write a report, you want to make sure that its in the correct format. In the business world, presentation is everything, and you want to make sure that you are presenting your data in the correct format. Likewise, you will want to ensure that all academic papers you create are structurally sound and grammatically correct. One of the pitfalls of writing is accidental plagiarism. With sloppy citation, you can create a bastion of problems that can undermine your research. You will want to conform your writing to the APA style, using APA style citation. With an APA style template, you are able to quickly and easily format your reports and academic papers. Using an APA style template, you simply enter the information you intend to use, and the formatting is taken care of instantly. In fact, you can insert frequently used citations, using APA software that will store your sources for easy insertion into your APA style template. The Importance of an APA Style Template The importance of correct citations is immeasurable. When you pass off other peoples quotations and work as your own, you undermine the confidence of the reader. You want to make sure that you are presenting a scrupulous report, and citing all necessary sources.
Sunday, November 3, 2019
Taxation portfolio Assignment Example | Topics and Well Written Essays - 5000 words
Taxation portfolio - Assignment Example It is due to this reason that students without business background often get intimidated whenever they embark of taxation as a course to study. Nonetheless, it is important to understand taxation concepts and how they impact on businesses as they prepare to enter professional practice. Globalization has forced governments to acknowledge the significance of small businesses in the present competitive markets. In this regard, governments have formulated regulations to implement numerous taxes with a view of maximizing revenue collection. Globally, small and medium enterprises are known for their contribution to economic growth, entrepreneurship and employment creation. Basically, small businesses are known universally as engines for economic growth. This paper focuses on the tax aspects of a small-scale wine business in Australia and also tax implications of individual employees. Taxation consequences This is because they stimulate economic growth and therefore, play a critical role in wealth creation. In Australia, small and medium enterprises account for 37% of economic production and employ roughly 3.7 million people. Nevertheless, similar to other small and medium enterprises across the globe, compliance with government regulations heavily impacts on their operations. This is because SMEââ¬â¢s bear significant costs of compliance cost relative to their size. According to Hasseldine and Anold, government regulations, in particular, tax compliances are a major issue for SMEââ¬â¢s (370). For instance, following intense political debate, the Australian government introduced good and services tax (GST) which was one of the significant tax reform policies. This was an outrage on the economic impact of GST to SMEââ¬â¢s starting with start-up taxation costs. Compliance costs as defined by Kumar, are those costs incurred by businesses in meeting the requirements in order to comply with a given tax structure besides payment of tax itself (35). Such costs inclu de legal and other professional fees, acquisition costs among others. GST compliance costs popularly known as commencement costs are usually incurred by the business in preparation to comply with GST legislation. According to National Audit Office, SMEââ¬â¢s forms the large component of the informal sector and are known to evade tax (44). Pope and Fernandez observed that complex tax registration, and high tax rates are the main contributing factors to problems experienced by SMEââ¬â¢s in the Australian tax system (15). Value-Added Tax Act provides that Australian economy cannot compete effectively with other world economies when SMEs continues operating in an informal sector (9). In this vein, it is therefore, paramount to reduce the informal sector by putting in place a simplified tax system. Australian government acknowledges the significance of SMEs to the economy and has been providing support to entities falling under this group by way of reducing tax and tax compliance b urden. In addition, the government has also simplified reporting requirements and record keeping. For instance, in 2006 budget, the Australian government passed to reduce taxes on SMEs by AUS$ 435 million over the following four years. As such, SMEs continued to receive more assistance by aligning thresholds, streamlining definitions and reducing tax complexity and compliance costs. SMEs are required by law to maintain record of their sales, which includes income earned excluding GST. Tax compliance and administration
Friday, November 1, 2019
Science subject ( choose one of the subjects) Essay
Science subject ( choose one of the subjects) - Essay Example The biological proteins that consist of Sulfur are methionine and Cysteine. Insects and spiders also possess another protein with Sulfur known as Taurine. Methionine is the most essential protein for insectââ¬â¢s diets because Cysteine and Taurine can be made from it. Spiders and insects vary in the amount of these sulfur proteins in their body. Taurine is found to be more widespread in spider silk and spiderââ¬â¢s venom as compared to other insects. It is said to have observed that the variation in these proteins in the bodies has a direct effect on the reproductive cycle and growth cycle of insectivorous birds. The concentrations of Sulfur in Spiders and Insects were measured. Three questions had to be answered through this study. Does the amount of Sulfur allometrically increase with increase in body mass? Does the class, family, order, and genus have an effect on disparity in the sulfur concentration? Lastly, does variation in the amount of Sulfur exist in trophic levels? Spiders and Insects were collected near the Colorado River in Western Arizona. The arthropods were taken from plants and stored in plastic bags whereas the insects were caught in midair using a ââ¬ËTownes-style Malaise trapââ¬â¢. The specimens were organized into groups and representatives of each group were dissolved in seventy percent ethanol. Except for the specie ââ¬ËChrysopidaeââ¬â¢ all the other specimens were distinguished till their genus. The specimens were then analyzed for their sulfur contents by first being dried, then their dry mass was weighed and in the end they were digested. The sulfur content of the digested specimens was measured against concentration of methionine and the percentage sulfur concentration per dry mass of each specimen was also measured. Sulfur content was also compared within trophic levels. The insects were grouped into herbivores, predators or detritivores. Bias was removed by repeating the experiment and every time noting whether
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