Organic Food Trends Essay

While these two factors affect the source of organic food, it is the retailers themselves who may trigger the fastest and longest-lasting drop in organic food prices. In response to the decline of sales, a looming price war may push organic food prices down to a level comparable to regular foods. The niche of people who are passionate about their organic foods will remain strong regardless of the price. When they were hot just a few months ago, many grocers and health food stores dedicated more space to stay ahead of the demand. Now that the demand has taken a dive, retailers will be trying to gain a stronger share of the shrinking market. Even Whole Foods, known for higher quality and prices to match, is reducing prices and trying to change their public image. It is in this price war that many who have recently abandoned organic foods may return for the same reason that they left: price. The actual cost difference between organic and normal foods is much lower than the retail price difference because perceptions have allowed the premium rates. As perceptions change, grocers will have to sell their normally high-profit organic foods at or below the cost of their normal counterparts. Source: http://weheartworld.com/green-living/organic-food-price-reductions/ Figure 5. 1: UK organic food and drink: total retail sales and total imports 2002/03 Multiple retailers: 5. 13 Table 5. 5 shows the most recent data we were able to secure on the percentage share of trade between the multiple retailers for organic and the overall grocery market (2000). The data indicate that Sainsbury’s, Tesco, Waitrose and Safeway account for most UK organic sales. In 2003, two multiples, Sainsbury’s and Tesco were responsible for 27% and 27. 5% respectively of UK organic product sales. Table 5. 5: Multiple retailers’ share of trade – Total Organic vs Retailer Share Track (% share of spend, during 52 weeks ending 17 Sept. 2000) Total organics (%)RST (share of overall grocery market, %) Tesco29. 321. 9 Sainsbury’s29. 817. 3 Asda5. 714. 2 Safeway7. 09. 5 Somerfield2. 46. 6 Morrisons1. 44. 9 Iceland1. 43. 2 Marks & Spencer1. 01. 5 Waitrose9. 71. 4 All others12. 319. 5 Source: TNS Source: http://www. scotland. gov. uk/Publications/2005/05/13153740/37488 Why are more people are choosing organic? In 2006, organic food and drink sales nudged the ? 2 billion mark for the first time, and showed a 22% growth overall. Here’s why more people are choosing to buy organic: †¢Taste – Many people tell us they buy organic food because they believe it tastes better. †¢Food safety – Organic farmers, as far as possible, avoid using unnecessary chemical sprays. Food additives linked to asthma and heart disease are among those banned under organic standards. †¢The environment – Organic farming is friendlier to the environment so there is a much greater diversity of birds, butterflies and plants on organic farms. Organic standards ban the use of GM technology. †¢Animal welfare – Organic farming requires animals to be kept in more natural, free-range conditions with a more natural diet. Source: http://www. soilassociation. org/web/sa/saweb. nsf/Living/whatisorganic. html The year 2008 is a year that is going to be dominated by health consciousness. The top 10 food trends that are going to rule the food world are: 1- Eat Healthy! Health is going to be a major consideration that is going to influence our food habits. It would dictate the pattern of the foods patronized and also in turn what would be available in the market. The manufacturers are ready and eagerly waiting to take a cue from the consumption patterns so as to cash in on this multi-million dollar food market. There will, for sure, be an increase in health foods so as to cater to the demand of the potential customer. 2- Packaging Matters! With growing consciousness, it is important that the foods have a good and eco-friendly packaging and have all details specified on the label. These are definitely going to be the ones that would be preferred. 3- Go Local! An increase in importance to local produce is another significant trend that would be witnessed in the year 2008. Customers would prefer to patronize healthy food items that are grown locally. The growing environmental consciousness and an increase in importance to personal health are going are the reasons for this choice. 4- I want Ready-To-Eat! Convenience foods would however, continue to reign supreme. With people getting busier by the day and having very little time on hand, it is important to have more options for ready to eat meals. Complete meals of one or two dishes would be preferred. The studies conducted recently have gone to show that people prefer to eat at home for most part of the week due to health considerations and thus, convenient foods provide the perfect answer to a busy family that is also health conscious. 5- No McDonald’s for kids! With health of the family gaining priority, the healthy kids recipes is another area that is going to increase in importance. With several entrants in the market this trend is only going to grow by leaps and bounds in the coming months. 6- Weight loss meals get trendy! Obesity has come to be another major consideration that has come to have a significant impact on the food related decisions of a family. Weight loss foods that let you manage your weight problem without having to deprive yourself of the daily nutritional requirements is going to find favor in 2008. 7- Substitute capsules with food! With heart diseases and others becoming a major issue, foods that can fight diseases are going to be popular. Foods with antioxidants that have the property of fighting against diseases are what people are looking out for desperately. Keep the diseases at bay with a healthy and active lifestyle. 8- Indulge Yourself! The growing health consciousness is certainly not going to undermine the importance of premium foods that offer a wonderful reason to indulge. Pampering oneself with an array of exotic tastes and flavors – desserts, pies, and chocolate recipes – is going to be an essential part of our lives across the globe. Entertaining and discovering the treasure house that the culinary world offers are going to be a norm that would not change for any reason. 9- Go Veggies! There is definitely going to be a rise in the consumption of fruits, vegetables, whole grains and food with useful bacteria like yogurt. Useful bacteria are going to gain entry into many other food items that are part of our daily diet. 10- Raw Food Rocks! Increase in the consumption of raw food in the form of salads and other enticing dishes is going to be another of the food trends witnessed globally. The benefits of raw food will be explored across the globe. Source: http://my. telegraph. co. uk/butterbites/blog/2008/05/25/top_10_food_trends_for_2008.

Holocaust Sociology

Gevorg Petrosyan Professor Wonser Intro to Sociology 23 June 2012 Final Project, Assignment 2: Nazi Germany and Holocaust The Holocaust was the genocide of around six million European Jews during World War II. (Holocaust History) Nazi Germany led by Adolf Hitler had targeted every single Jew to be perished. Unfortunately Nazi Germany succeeded to murder two-thirds of the nine million Jews who were stationed in Europe. (Holocaust History) The Holocaust can be viewed at in many sociological perspectives of the sociologists mind. Adolf Hitler used everything in his power to exterminate any non-German ethnic that lived in Germany. Hitler) Authority played a key point in the Holocaust against the Jews. The following are the many perspectives of this horrific act against humanity. One of the main sociological perspectives that fall into Nazi Germany and how Holocaust was looked at was social stratification. The Aryan race was supreme; anybody else was lower then they. (Nazi SS) Jews, homos exuals, handicapped, prisoners of war, and minority groups were all prosecuted. As talked about in lecture, Max Weber’s theory of social class portrayed Adolf Hitler’s wealth, power, and prestige. Hitler used these components to his advantage and started an empire.Brainwashing Germans to hate and murder humans that are not in their â€Å"social class†, as said the Aryan race. Social class and inequality played a big role for the non-Aryan. Everything was stripped away from them such as cars, money, children, clothes, food, and eventually their hope. The people of culture of poverty had strong feeling of not belonging, helplessness, no faith, and all hope was gone. Jews and others were treated as aliens or non-humans. Adolf Hitler was a functionalist in my point of view because in that way he would think social stratification was both natural and beneficial to society.He promoted deviance in the way of the labeling theory. If you are not Aryan or German you are n ot welcome and also considered as a threat. (Nazi SS) In that case you are labeled through judgment and that changes the way others respond to you. Another labeling theory in the Holocaust was the yellow Star of David patch. This patch often put against right side of the chest, implemented and labeled the person as a â€Å"Jude†. Nazi persecutions used this to label to their prosecutors in an organized way. (Nazi SS) With this patch you had implanted in your mind that you are going to die.It was intended to be the badge of shame and now the public knew you as a Jew. The Jude community was treated like dogs; they were given a name and badge similar to dog tag or collar, and looked upon as animals. Erving Goffman’s term of stigma was given to the Jewish because of their social attribute. Nazi Germany used all three types of stigma in their society such as physical for the impaired or handicapped, moral for mentally challenged, and tribal for Jewish and other non-Aryan or German. The Erving Goffman’s term of stigma was lectured in class. Nazi Germany was big in-group created by Adolf Hitler.They felt loyalty and brotherhood towards each other. Anyone besides them was a major out-group, such as the Jews. The rivalry and hatred they had for the Jews was a usual thing by other fellow Nazi. Such a big in-group had and influence on any Nazi to believe what they were doing is right. Group cohesion strongly powered the Nazi for the loyalty and solidarity. All the members felt strongly tied to each other as family in a way. Any one else was not like them and was to be treated differently. Adolf Hitler’s social influence was the image to all Nazi.His social influence gave them their individual attitudes and behaviors towards others. This became ideal for a dictator, because the group norms made the members want to gain acceptance to their own country. Any negative sanctions were looked down upon and so Germans followed one after another into ag reement. Weber’s idea of charismatic authority fell into the category of Adolf Hitler. Adolf Hitler served in the army and soon enough became known as the â€Å"Furher† of Germany. (Hitler 1) Hitler’s demanding voice and humorless speeches dominated audiences.He had all the qualities of a leader from the minute he was born. He didn’t like taking orders from his own strict father. (Hitler 1) Hitler also had many bureaucracies under him, such as the SS. The Schutzstaffel translated to Protection Squad was responsible for many of the crimes towards humanity during World War II. Heinrich Himmler was in charge of a vast bureaucratic empire. He was responsible for the SS, as well as the municipal police. (Nazi SS 4) The SS was feared amongst all Jews because of their deadly rules and punishments.These bureaucracies were so useful to the empire because they ran all the operations needed for power. Hitler used them to keep order and organization between the count ry, plus not to get his hands dirty. The Nazi Empire and Holocaust was made up of many total institutions. First one would be the military; Hitler knew he had to get the military on his side and soon will obey any command. Soon the military had a mortification of self in which they were brainwashed to dehumanize Jews. They were taught to have â€Å"racially pure† Germany and life. (Chronicle 2) The Holocaust wasn't carried out by crazy or unusually violent people.The SS deliberately tried to ensure that those responsible for the actual killings were not especially eager, or emotional. They wanted the task to be as business-like and impersonal as possible. (Nazi SS 4) People stop worrying about what the ‘right' thing to do is because the right thing is always to do what you're told, and that was because of discipline and authority. Another total institution would be the death camps or also known as concentration camps. Which norms or laws were among the prisoners society ? The prisoners had a whole new social life.Resocialization took an impact on them to which fighting for survival was needed and communications between prisoners and officers. Some type of achieved status controlled the whole environment of the prisoners and changed their outlook on life, which soon enough became a mortification of self. Prisoners under hunger, extreme working conditions, and terror of death mortified one to go toe extreme lengths of survival by obeying every rule given or going slowly insane to the point of no return. (Chronicle 2) One of the most disastrous theories for the Holocaust would be dehumanization.What people failed to realize why the Holocaust happened was because what the people were enabling each other to do. (Holocaust History 3) All they did was gather statistics and data and didn’t realize that it was human beings for those stats. The order is different from the act because the person who gave the order doesn’t interpret in their head what kind of order they just gave and the action part of it. The generals and Nazi didn’t focus on the fact that they were committing mass murder to a great amount of human beings with families and connections.There actions weren’t â€Å"bad† at the time so no problem in doing it but when later on in life they realize what they’ve done is very different outlook. The Holocaust would have been impossible without the advancements of modern society. The slaughtering of Jews and other was just like a factory but instead of producing goods, it was producing death. Without modern industrialization and technology they would have never killed mass amounts of people that fast. Gas chambers, trains importing prisoners, concentration camps, not much food source for prisoners, and workload were all components to modern society. Chronicle 3) This is what moved the genocide to speed up its movement of extermination. Letting Adolf Hitler get to his achieved status broug ht up to Holocaust idea. Without letting him get to this status of â€Å"Furher†. He would not turn a great country into a mass murdering empire of bureaucracies. His speeches, authority, leadership skills, and discipline is what made the Nazi Empire what it was. His authority and discipline is what made the soldiers make the choice they made. Why did Hitler target the Jews mostly?Why not another race? He blamed Jews for everything that happened within the country such as lost of World War I, and for the Great Depression. (Hitler 1) He also hated Jews because he regarded them as mostly Communist. (Hitler 1) Society killed the Jews because of their statuses and way of life. Jews were the most significantly affected by the Holocaust but others were targeted too. These included political opponents, soviet prisoners of war, communists, homosexuals, mentally challenged, non-Aryan, and gypsies. Holocaust History 3) They labeled it as â€Å"people that were killed in Holocaust† and didn’t seem to realize how it affected those peoples families and friendships. To this day Jews still mourn over the six million that died. Germany also takes in the guilt of what their country has done in the past. The Holocaust affected such large numbers and was one of the most mass killing genocides. It is taught all around the world in textbooks and classes. Society revolves under it because now Jews are looked at differently even if they deny someone doesn’t.

Reflection on Learning with Learning Contract Essay

In this assignment, I need to reflect on the situation that took place during my working group. In this reflection, I am going to use Gibbs (1988) Reflective Cycle. This model is a recognised framework for my reflection. Gibbs (1988) modal of reflection consists of six stages to complete one cycle which is description, feelings, evaluation, analysis, conclusion and an action plan. Description I was put in groups for a week to work through a set of tasks. There was a mixture of males and females with a wide range of ages. There were some people that played a part in the group activities and there were some that did not, this was what contributed to the breakdown in communication in my group. The first day we got into groups, we had to do a learning styles questionnaire. In this questionnaire there were four types of learning styles, which where activists, reflectors, theorists and pragmatists (Honey, 1973). In my group of seven we were made up of reflectors, theorists and pragmatists. On the second day we did a group activity about the skills knowledge and attitudes that a health care professional should have. During this task we were divided has a group even more because we all had different views on what we thought was the ideal health care professional. Day three we did a Kohlberg’s moral dilemma (1981) where we had to choose whether Heinz should steal the drug or not. My group was divided on whether he should steal the drug or not. On day four we did a self and peer-evaluation questionnaire. I felt very frightened in the group setting because I preserved that I was the youngest in the group and I did not know anyone, which I was very shocked me because I am normally a very confident person. I also felt very out of place I really did not like being in a group that did not click with each other. I then started to get concerned that we would not get any of our group tasks finished. My second concern was that in a difficult situation that we might all argue because we all had such different views. But I was also excited to see what might have come out of the group tasks. I also think there should have been an icebreaker task; this would have eased us in. Evaluation The good experiences of the group tasks were that I learnt about myself and how other people work in small groups. It was also good to listen to other people’s opinions. It was also good to work with people I would not necessarily work with outside of these groups that were chosen for me. The bad points were that we has a group did not gel; there was a lack of communication throughout the whole week. I also think there should have been an icebreaker task. Analysis. There were no activists in my group and I think this is why there was a breakdown in my group because activists like to be involved in new experiences. They are open minded and enthusiastic about new ideas but get bored with implementation. They enjoy doing things and tend to act first. Where reflectors, theorists and pragmatist are more reserved and like to think first and take a back sit (Honey, 1973). Some points of the task went well which were that as a group we found out what learning styles are and what the positives and negatives of each learning style and how we can use it to better are learning enhancement. The other members of the group also contributed on what they thought each learning style meant and if they thought it was a true representation of them. But some just did not contribute I am not sure if this was because they were shy or did not want to say the wrong thing or intimidated by the large group. Conclusion I have learnt a lot for from working in my group, I learnt to put myself in the others shoes and understand why people acted in a certain way. I came away being very emphatic and willingness to understand that not everyone is not the same. But now it has become a normal way of thinking and responding to a particular situation. So I have turned my reflection into learning. I have read that the more we read and think about a situation the more we can identify they importance of reflection (Boud et al, 1994). I have also learnt that ‘‘the basic unit of communication is made up of a sender, a receiver and a message set within a particular context’’ (Ellis et al, 1994, p. 4). Action plan If the situation came up again there would be a lot I would change one of  which would be more considerate to the group member’s feelings. Secondly I will continue to reflect and study the causes of why things go wrong. Reflection is based on allowing us to ground our thoughts and keep us focused. This helps to prevent reflection going off the subject. (Dallas et al, 2005). I would also like feedback because feedback is vital for development and change. Feedback is important to the on-going development of us has humans. ‘Feedback is central to developing learners’ competence and confidence’ (londondeanery, 2010).

Analysis 1st Movement Beethoven's Eroica Symphony Essay

Analysis 1st Movement Beethoven's Eroica Symphony - Essay Example The symphony is scored for 2 flutes, 2 oboes, 2 clarinets in B flat, 2 bassoons, 3 horns in E flat and C, 2 trumpets in E flat and C, timpani and strings. The symphony was completed in late 1804 and premiered privately in summer 1804 at castle Eisenberg of Prince Joseph Franz Maximilian Lobkowitz who was a patron of Beethoven. The first public performance was given at Theater an der Wien (Vienna) on April 7, 1805 and was conducted by Beethoven himself. Among the four parts of the symphony, the first movement (Allegro con brio) stands out in its grandness and innovations. The movement showed exceptional compoition technique and a dramitic change in style compared to the other ccontemporary works of the period. Burnam describes the first movemet of Eroica as, It is primarily this movement that has been responsible for the stature of Eroica, for its role as turning point of music history. The unexampled drama of this movement single-handedly altered the fate of sonata form, the defining form of the classical style, not to mention that of the symphony.1 The following essay will attempt to analyse the first movement of the Eroica. ... A movement written in sonata form falls into three sections called exposition, development and recapitulation. Composers might also add an introduction and an ending coda. Although first moment of Eroica is in sonata form, it does show some differences from the conventional form of other composers. The first movement extends beyond the length of most symphonies of the time spans 691 measures. Throughout the work Beethoven integrates new ways of conveying his ideas. Also, there is no formal introduction to the moment as was common at the time. Instead of this there are two abrupt major chords and the immediate announcement of the hero theme. In the first movement, Beethoven indicates that the exposition is to be repeated which was again unconventional at the time. The overall weight of the movement is towards the end where the large coda climaxes the movement. Again, unlike major previous movements, the development of the first movement of the Eroica is longer than its exposition. In previous classical sonatas, the development section served as a transitional pathway from exposition to the recapitulation. However, in Eroica's first movement, the 246 development section exceeded the exposition by more than 100 measures. The unique characteristic of the Eroica Symphony is the incorporation into musical form of death, destructiveness, anxiety, and aggression, as terrors to be transcended within the work of art. Eroica has extreme thematic condensation and owing to this extreme thematic condensation, critics are on occasion unable to specify what Beethoven's 'themes' are. Another fact worth considering is that Beethoven did consciously attempt to 'write without

Mmigration in the US Essay Example | Topics and Well Written Essays - 1000 words

Mmigration in the US - Essay Example Still women are not better off than men when it comes to migrating. It is easy for men to socialize and settle due to their nature. They can compromise on many things like privacy and cleanliness. Many men can stay together in a small place together. The same is extremely difficult for a woman. She has needs of privacy therefore cannot just stay anywhere. She also needs safety as she cannot defend herself. The treatment of a lonely female is not very well in many societies. All in all the needs of women are different than that of men and therefore they find it difficult to migrate as compared to men. Women, if coming from a culture where they are not treated equally to a host country where laws are much more developed, may still not be better off than men, at least in the beginning. The cultural shock is something that a woman has to face when migrating in a new country. The customs and traditions are different and they may cause discomfort for a woman. Men on the other hand can adju st to such changes rather easily. In today’s world there has been seen a surge in demand for female labor and this is attracting women to migrate. According to the latest trends women are migrating independently to support their families (Oishi, 1). The overall labor market has gone through many changes. In developed countries today husband and wife both are working and this creates a demand for migrants Nannies. This is one of the reasons behind increase in women migration. Female migration is increasing but it is still safe to say that women are at the losing end. This is because most women that migrate come from poor background and desperately need money for their families. This increases the social position of the family and of women but internal happiness of women is compromised. She is mostly living away from her child or her family. It is important to note here that women migrate when they have reached the mature ages. They are born in a culture where families live tog ether closely. They come from a collectivist background where family is more important than an individual. These women when migrate to developed world are not comfortable in working individually. They are only doing it out of necessity not by choice. This takes the toll on the personal life of a woman and therefore she has more to lose than a man. Men even in collectivist society enjoy power and freedom to a certain extent therefore they are better off when migrating. Part 2 When adopting policies for immigrants countries first have to understand the possible issues that immigrants face in the host country. After an understating of these issues appropriate measures can be suggested. Most of the immigrants travel to the host countries for earning more money and living a better lifestyle. Immigrants identify needs that cannot be met in their home countries and therefore they migrate to other countries. The main reason for migration is financial in nature. Most immigrants are poor ther efore they are willing to work at lower rates because of the difference in exchange rates. Earning for example $3 an hour is more than enough for a person to finance his whole family in Nigeria. This is where state should intervene because immigrants are not aware of their rights in the new country. State has to protect immigrants from possible exploitation of business owners. For this purpose state can open special centers for immigrants that can keep

U.S. Military Aviation Training and Environmental Regulations Research Paper

U.S. Military Aviation Training and Environmental Regulations - Research Paper Example Though in many cases the US military protects the wildlife, noise, air quality and endangered species are issues over which they sometimes dispute with the local communities. This paper is structured around the influence of environmental laws on the US Air Force training activities and inventory. Environmental laws went hand in hand with the lawsuits against the US Air Force. Technological changes brought along an increased use of the airspace. However, laws were based on the ancient Roman law, which was developed at a time when airplanes did not even exist as an idea. Thus, lawsuits preceded the legislation, which will be described in the 1946 the United States vs. Causby (1946) case in particular. Legislation then affected not only the usage of airspace but also of technology and structure of the US Air Force bases. Environmental laws interplay with the current events. Be it endangered species or noise levels, the September 11 attacks changed the dynamics of lawsuits against the US Air Force. It will be shown later on in this paper that recent events, such as the financial crisis, have led to conflicting interests of local communities and local authorities with regard to the US Air Force training activities. Through the interaction of the three interest groups it will be shown how environment is treated by some interest groups as a secondary concern. Military pollution is decreasing and smaller than commercial pollution levels. Utilization of commercial aircraft is higher than for military, standing at 4.7 times per day versus 0.35 respectively (Waitz et al., 2005, p. 334). However, military aircraft are noisier because of the kind of thrust engines employed by these aircraft. Waitz et al. (2005) argued that noise pollution increased from 1960 to 1995 for new military fighter aircraft (p.337). However, because of fleet reductions and a reduction in number of operations, the noise contributions decreased overall on a national level (Waitz et al., 2005, p.329). With regard to emissions, according to Waitz et al. (2005), the US Air Force contributes insignificantly to the overall US impact on the climate, amounting to 1 percent of the total climate impact (p.338). The commercial aircraft fleet burned by 2000 around 7 times the amount of fuel used for military aviation (Waitz et al., 2005, p.337). Moreover, the US military protects wildlife by offering it large, untouched areas. The US military administered over 25 million acres of land in 1994, being one of the largest stewards of federal land (Wheeler, 2006, p.440). However, urbanization pushes wildlife into military bases as cities and suburban areas expand (King, 1996, p.3). Thus, any reduction in training area has not only an adverse effect for the military, but also for the environment (Wheeler, 2006, p. 441). Rand Corporation assessment indicated that the US military is one of the friendliest users of environmental resources (Wheeler, 2006, p.445). Still, the US Air Force has been su ed for decades over endangered species and air pollution. Following paragraphs will provide examples of lawsuits and corresponding legislation. Before the 1960’s, the US law was based on the Roman law maxim cujus est solum, ejus est usque ad coelum, according to which whoever owns the land also owns the airspace above it (King, 1996, p.5). The corresponding law was formulated during the ancient Roman times, when technology was based on horsepower. Airplanes were not discussed as a possibility by the intellectuals of

Currency trading simulation Research Paper Example | Topics and Well Written Essays - 750 words

Currency trading simulation - Research Paper Example OANDA reflects the market ideal market condition which may not be true conditions. The pie charts in the OANDA which shows real time changes in the currency pair using moving averages. The user can study the market and develop their trading strategy which will determine when to buy and when to sell at a profit. Generally, when the spot crosses under the moving average,a sell signal appears because the technical analysis shows that the price will drop. A buy signal appeard when the spot crosses over the moving average because the price will raise. Market volatility tends to indicate rate reversal hence an important factor to be considered. I used two moving average on the same pie charts, the faster moving average is based on 25 days of data while the slower moving average is calculated from 10 days of data. A buy signal appears when the faster moving average crosses above the slow moving average, and a sell signal appears when the faster moving average crosses below the slower moving average (OANDA Tutorial). My initial trading plan was to use reversal point by waiting for the fast moving average crossing above the slower moving average, then buy 50 currency units and hold the for a while to see if the market price will go up or not. My initial didn’t work out because the prices didn’t rise, thus I couldn’t get a profit. I decided to diversify my portfolio to maximize my returns and minimize my risk in the money market. The moving average, however, had little movement and thus I was not able to able to buy and sell at a profit. Changing my strategies to diversification of portfolio worked out because none of the moving averages crossed each other. Market volatility also didn’t work out so I decided to diversify my points. My strategies yielded returns, but I didn’t maximize it. The market fluctuates every second and making decisions is very

What do qualitative methods have to offer clinical psychology as Essay

What do qualitative methods have to offer clinical psychology as research tools - Essay Example Qualitative researchers more than often have a common intention to enrich their interpretations or critiques of symbols and subjective experiences or social structures through these methods. (Glaser and Strauss, 1967). According to Guba and Lincoln (p. 106), there is an identified set of four conditions that are essential for a naturalistic inquiry when talking in terms of clinical psychology and it is these conditions which underline the criteria for trustworthiness between a psychological researcher and a patient. Now this goes without saying that trustworthiness is a critically important issue in psychological research and the criteria for assessing trustworthiness in naturalistic inquiry especially, profoundly relies on qualitative research. The primarily important condition among the rest relates to the methods applied in the research. These are the qualitative methods which heavily depend on human senses and these are considered the most appropriate and beneficent methods for carrying out investigation of multiple realities, worldwide. This is so because such methods are highly adaptable to mutually shaping influences and value patterns that gradually arise in the clinical research. This all ows open discussion among the participants and the researcher allowing them to elaborate their understandings in addition to creating a setting that enables the researcher to appreciate and grasp the verbal responses of the participants. The whole point of qualitative methods generally is to gather information through loosely-structured interviews, critical analysis of the participants’ responses as well as the scientific literature and transient observations. Defining qualitative research, Cook and Reichardt (p. 7) stated: Qualitative research methods include ethnography, case study, in depth interviews, and participant observation. Ethnography is a

''All Quiet on the Western Front'' Essay Example | Topics and Well Written Essays - 1000 words

''All Quiet on the Western Front'' - Essay Example Moreover, sound just added a new reality, allowing us to feel what soldiers felt waiting out shelling in a bunker or hiding in trenches knee high in dirt. Surely, the movie was not going to happen without the outstanding book, even in spite of the fact that it started its triumphal procession around the world a year after the movie release, in 1931. That year the novel by Erich Maria Remarque was nominated for the Nobel Prize, but did not win it.  In the same year the book was committed to fire by the Nazis all around Germany as anti-German.  The Third Reich  fell down, but eighty years later the book still remains the best selling in the history of Germany.   The adaptation by Lewis Milestone became the absolute classics of the genre.  Being a native of Tsarist Russia, Milestone directed the Hollywood movie with an immodest budget of $ 1.2 million, having the main task to remake the book, narrated in the first person, where all historical events were deeply intermixed with reasoning, into a monumental film about the most unjust of the wars, about aging without growing up, about death without end. Well, he succeeded probably because of his life experience. A year spent on the Western Front allowed Milestone to read Remarque’s story through the eyes of the soldier, who is emotional over every word, every page and to do the film with a so powerful emotional impact. The book and the film are not mainly about the war, its prehistory, reasons for it or historical heroic battles. They are the saga of the lost generation. Its glorification and requiem at the same time. Hemingway, Dos Passos, Remarque wrote not about the war, but about common men at war. Before the First World War many countries were wrapped in aggrieved pride, vanity and revanchism.  The rulers diligently heated those â€Å"righteous† emotions of their subjects. But, as usual, not the rulers, with rifles and bayonets, fought against other rulers. Young men, who just began to live and love, just learned to distinguish between good and evil, had to go to battle.  Instead of the bright future they met doom, pain of loss and irreplaceable emptiness.  Everything they had been taught before became pointless. The generation, which will be called later the lost, had to adjust to new values and rules.  They had to kill, save their skin any minute, at any cost.  Dirty barracks became their home, more dear than home where they born. New boots became their dream and lice - the most devoted friends.  A wound became the last way to escape, at least for a while, from the nightmare of trench war, when inactivity is followed by a hurricane of fire, when every moment you are at gunpoint and see enemy’s eyes.   Paul  Baumer, Kropp, Leer, Muller, Kemmerich rushed boldly into the abyss of war.  But soon they realized that they have become one of the millions of soldiers who are fighting in the interests of others; that glory, bravery and medals are gh osts and phantoms and their real battle mission - to wade through the war alive, to break that ring of death. Right in the first scene, the director shows how rapidly enters the war into peaceful life.  A housewife is cleaning, washing floors; her husband wipes door handles and opens the door. Outside the door –

Genies Character in The Secret of the Wild Child Assignment

Genies Character in The Secret of the Wild Child - Assignment Example In my opinion, Genie should be placed in a home where she is adopted by parents whose primary concern and care are towards her safety, protection, and comfort. Since she is mentally like an infant, she should be treated like a child and be left to play and interact with children while receiving mental care at another facility. My emotional reaction to Genie’s case is one of profound sadness. Her traumatic childhood experience, her lack of inability to grasp grammar despite four years of training, her situation with the scientists. In some instances, the psychologists and therapists seemed to care more about scientific discovery rather than her well- being. If I was a social worker, I would have ensured that there was a specific distinction between where she lived and where she received her treatment. I would ensure that she received the proper mental care she needed outside her home, where she would remain a child and not the subject of an experiment. As a therapist, I would primarily employ cognitive behavioral therapy, which is useful when modifying unwanted behavior such as temper tantrums exhibited by Genie. According to Dobson, cognitive behavioral therapy would also be effective since it enforces conditioning human behavior from the environment and external stimuli.

Effective Research Essay Example for Free

Effective Research Essay Research is a structured and systematic approach of looking for answer to questions and producing intended results. The methods used to research a particular topic should directly relate to the aims described in the topic. One should develop a clear, thoughtful, and organized study plan that tests the vital hypothesis. Describe any work concept, tools, and approaches for the anticipated studies. Discuss the possible limitations and difficulties of the anticipated procedures and alternative advances to achieve the aims. Tim Ireland (2008) adds that a tentative sequence for the project ought to be given. An overview of the conceptual framework and proposed design should be included. Study goals ought to relate to the projected hypothesis. Required statistical techniques, proposed timeline, and work plan should be included. Finally, one should be clear about the methods and investigation design used and should avoid correlative experiments. The ways of assessing and evaluating ones research is by checking for correct spelling, general neatness, parts in a reasonable and correct order with nothing missing, proper citation of borrowed material and the support of any arguments or thesis materials with evidence. One can also use rubric; it allows one to see what excellent, acceptable, good, and poor work looks like. Information from research is included in writing by putting all your gathered information together in a presentable format. One should put all his/her notes together according to the order they will come into view in their project (Albert and Podgy 1984). Another is strategy is the use of paraphrasing where one only uses the most important words, synonyms, and highlights and crosses out words (Ireland, 2008). Paraphrase: A good university should focus on equipping students with critical and analytical skills which form an integral part of what is expected of higher learning (Zein 2008).

Components of Supply Chain Management (SCM) Essay Example for Free

Components of Supply Chain Management (SCM) Essay The main elements of a supply chain include purchasing, operations, distribution, and integration. The supply chain begins with purchasing. Purchasing managers or buyers are typically responsible for determining which products their company will sell, sourcing product suppliers and vendors, and procuring products from vendors at prices and terms that meets profitability goals. Supply chain operations focus on demand planning, forecasting, and inventory management. Forecasts estimate customer demand for a particular product during a specific period of time based on historical data, external drivers such as upcoming sales and promotions, and any changes in trends or competition. Using demand planning to develop accurate forecasts is critical to effective inventory management. Forecasts are compared to inventory levels to ensure that distribution centers have enough, but not too much, inventory to supply stores with a sufficient amount of product to meet demand. This allows companies to reduce inventory carrying costs while still meeting customer needs. Moving the product from warehouses or manufacturing plants to stores and ultimately to customers is the distribution function of the supply chain. Supply chain integration refers to the practice of developing a collaborative workflow among all departments and components involved in the supply chain to maximize efficiencies and build a lean supply chain. 2 Walmart’s Method of Managing the Supply Chain Walmart has been able to assume market leadership position primarily due to its efficient integration of suppliers, manufacturing, warehousing, and distribution to stores. Its supply chain strategy has four key components: vendor partnerships, cross docking and distribution management, technology, and integration. Walmart’s supply chain begins with strategic sourcing to find products at the best price from suppliers who are in a position to  ensure they can meet demand. Walmart establishes strategic partnerships with most of their vendors, offering them the potential for long-term and high volume purchases in exchange for the lowest possible prices. Suppliers then ship product to Walmart’s distribution centers where the product is cross docked and then delivered to Walmart stores. Cross docking, distribution management, and transportation management keep inventory and transportation costs down, reducing transportation time and eliminating inefficiencies. Technology plays a key role in Walmart’s supply chain, serving as the foundation of their supply chain. Walmart has the largest information technology infrastructure of any private company in the world. Its state-of-the-art technology and network design allow Walmart to accurately forecast demand, track and predict inventory levels, create highly efficient transportation routes, and manage customer relationships and service response logistics. 3 Benefits of Efficient Supply Chain Management Wal-Mart’s supply chain management strategy has provided the company with several sustainable competitive advantages, including lower product costs, reduced inventory carrying costs, improved in-store variety and selection, and highly competitive pricing for the consumer. This strategy has helped Walmart become a dominant force in a competitive global market. As technology evolves, Walmart continues to focus on innovative processes and systems to improve its supply chain and achieve greater efficiency. How to Manage the Bullwhip Effect on Your Supply Chain The goal of any supply chain is to get the right selection of goods and services to customers in the most efficient way possible. To meet this goal, each link along the supply chain must not only function as efficiently as possible; it must also coordinate and integrate with links both upstream and downstream in the chain. The keystone for a lean supply chain is accuracy in  demand planning. Unforeseen spikes in demand or overestimations of demand stimulate the supply end of the chain to respond with changes in production. Production and supply issues then impact the consumer end of the supply chain and the effects ripple up and down the chain. This is often referred to as the bullwhip effect. 1 What Causes the Bullwhip Effect? Supply chain management is a complex process. There are several issues that can lead to the bullwhip effect and those issues can be exacerbated by delays in transmitting information, and a lack of coordination up and down the supply chain. Some causes of the bullwhip effect include: Consumer demand swings Natural disasters that disrupt the flow of goods and services Overcompensation when addressing inventory issues Ordering processes, such as order batching, can also contribute to thebullwhip effect. Organizations may accumulate larger orders before processing them in an effort to reduce costs and create transportation economics. They may also wait to place larger orders to benefit from lower prices offered during a promotion. Demand forecasting manipulation is another cause. By padding the forecast to compensate for possible errors, the organization loses sight of true customer demand. Customers can also contribute to the bullwhip effect by engaging in shortage gaming during periods of short supply by purchasing more than they need. Additionally, customers taking advantage of liberal return policies can create problems with developing accurate demand forecasts. 2 How to Minimize the Bullwhip Effect The first step in minimizing the bullwhip effect is to understand what drives customer demand planning and inventory consumption. Lack of demand visibility can be addressed by providing all key players in the supply chain  with access to point of sale (POS) data. Suppliers and customers must then work collaboratively to improve both the quality and frequency of information communication throughout the supply chain. They may also choose to share information through an arrangement such as vendor-managed inventory (VMI). Eliminating practices that introduce spikes in demand, such as order batching, can also help. The higher order cost associated with smaller or more frequent orders can be offset with Electronic Data Interchange (EDI) and computer aided ordering (CAO). Pricing strategies and policies can also help reduce the bullwhip effect. Eliminating incentives that cause customers to delay orders, such as volume transportation discounts, and addressing the causes of order cancellations or reductions can help create smoother ordering patterns. Offering products at stable and fair prices can prevent buying surges triggered by temporary promotional discounts. Special purchase contracts can be implemented to encourage ordering at regular intervals to better synchronize delivery and purchase. 3 Adopting Supply Chain Management Best Practices Using sound chain management processes and systems will result in the efficient flow of goods from a raw stage to the consumer while enhancing ROI for the company. Reviewing case studies and other resources detailing best practices can suggest opportunities for improvement. Adopting successful practices such as Walmart’s use of cross docking, or Dell’s process of bypassing the middle man by offering made-to-order computers directly to customers, can contribute to a lean supply chain and minimize the bullwhip effect. Reducing the bullwhip effect requires a thorough evaluation of organizational policies, measurements, systems, and practices. Based on the positive implications an efficient supply chain can have on costs, sales, profits and customer satisfaction, it’s an undertaking well worth the investment and effort.

Definition And Scope Of Value Added Tax Economics Essay

Definition And Scope Of Value Added Tax Economics Essay Value Added Tax is currently the most common form of consumption tax system used around the world. The Parliament Ghana passed the Value Added Tax Act, Act 546 on 16th March 1998 to replace the Sales and Services Tax with the aim of generating more tax revenue to reduce the governments overdependence on donor funds for economic development. VAT is well known to be an efficient way to raise tax revenue for both developing and developed countries. However the success of VAT depends on a well designed and implemented system of VAT administration. VAT requires efficient monitoring and verification systems to be successful. This study is aimed at identifying and addressing the administrative challenges facing the Value Added Tax Service and the effective implementation of VAT to collect more Tax revenue for Ghana. This chapter covers a review of literature on VAT administration and the challenges confronting efficient VAT administration. The chapter will also review provisions made in sec tions of the Value Added tax Act, (Act 546) concerning VAT administration. DEFINITION AND SCOPE OF VALUE ADDED TAX Value Added Tax (VAT) is defined as a tax applied on the value added to goods and services at each stage in the production and distribution chain. (http://www.gra.gov.gh/index.php?option=com_contentview=articleid=4Itemid=22) This implies that Value Added tax is levied at any stage in the production and distribution chain where value is added to goods and services unless specifically exempted in the Act. The applicable VAT rate is effectively applied on the value added at each stage. This is achieved by charging the rate on the value of taxable output and deducting tax paid in taxable inputs. Value Added Tax is borne by the final consumer since the tax is added to the price of taxable goods and services. Section 1 of the Value Added Tax Act 1998, Act 546 provides that Value Added Tax must be charged on the following three categories of supplies unless otherwise exempted by the Act: (a) Supply of goods and services made in Ghana (b) Imported goods (c) Imported service. The tax is charged only on taxable supply of goods and services made by a taxable person in the course of his business (Value Added tax Act, Act 546 1998) . This implies that VAT is chargeable where: The supply is taxable within the definition of the Act The supply is made by a taxable person The supply is used in the course of business of the taxable person. THE SCOPE AND IMPORTANCE OF VAT ADMINISTRATION VAT is well known to be an efficient way to raise tax revenue for both developing and developed countries. However the success of VAT depends on a well designed and implemented system of VAT administration. VAT requires efficient monitoring and verification systems to be successful. The scope of VAT administration covers a range of related functions such as taxpayer identification and registration, invoicing controls, filing and payment requirements, refunds, VAT audits, penalties enforcement and any other incidental activities necessary for tax authorities to discharge the responsibilities entrusted to them (Jantscher 1990 P.56). The success of VAT depends on many factors, prominent among which is the way in which the VAT laws are administered by the organs entrusted with the collection of the tax for the government. Any weaknesses in how VAT administrators perform their duties will adversely affect the governments policy objectives as a whole. Tanzin and Pellechio (1995) (cited in Mikesell (2007)) observed that poor tax administration has implication on the manner in which taxation affects governments economic stabilization, resource allocation and redistribution of income. Most of the developing countries who have introduced VAT have copied the VAT systems of developed countries who have introduced VAT. It is important to know, however, that the challenges confronting developing countries in their VAT implementation are quite different from that of the developed countries they copy from. According to Bird and Gendron (2005), developing and transitional countries, unlike developed countries, face the problem of fragmented economies, dominant informal sectors, low tax morale, rampant evasion, and lack of trust between tax administrators and taxpayers. It is clear from the above that no developing countries can create a successful VAT system by just thus, coping a successful VATs design attributes of developed countries without considering the above tax administration and the socio-economic challenges of the country in question. Neville Howlett et (2006) were right in their assertion that, although the principles of the tax are broadly the same everywhere, the rules can be enacted and implemented differently in different countries so that the compliance burden on business varies considerably. Eduart Gjokutaj supports this view that the consistent support and advocacy of this form of taxation by the IMF and others in a variety of countries, encouraged and facilitated the adoption of VAT by countries with much less developed economic and administrative structures than those in the original EU member states http://ezinearticles.com/?expert=Eduart_Gjokutaj. Keen and Lockwood (2007) have observed that, in most developing countries, the main justification for introducing VAT is that the system would enhance efforts to mobilize much needed tax revenue through wider improvements in tax administration and compliance(P.235). Many studies have concluded that Value Added Tax is better than possible alternatives in both developed and developing and transitional countries (Bird M. R, 2005). According to Bird (2005), so long as countries have general sales taxes, VAT remains the best choice in virtually all circumstances. However, Bird (2005) points out that the idea that VAT is most effective tax for developing countries seeking to alternative sources of revenue due to loss of income through traditional sources is valid only if VAT can be administered efficiently (P.237). Many studies have concluded that VAT is currently the best way to for the government to collect general consumption tax. But all the studies agree that the benefit of VAT cannot be realized with an efficient and effective system of VAT administration. In connection with this, Jantscher (1986) has stated that the real tax system is that which is administered, not that which appears in the formal law (P.18). THE INTRODUCTION OF VAT IN GHANA The PNDC government saw the need to improve the tax system in 1990 mainly due to the drastic fall in revenue from her traditional revenue source. Following the decline in revenue from exports due to decreasing world market price for primary goods including Cocoa and gold, tax revenue from traditional sources started declining and this put pressure on the capacity of government to increase revenue to meet expansion in recurrent and development expenditure. Like most developing and transitional economies, another major reasons for Ghana to adopt VAT in 1998 to replace the Sales and Services Tax was the International Monetary Funds (IMF) strong recommendation on VAT to economic transition countries including Ghana. According to Terkper, (1998), the introduction of Value Added Tax in Ghana was in-line with the policy of the Economic Recovery Program (ERP) which was launched in 1983 and which sought among other things to rationalize the tax system. The government therefore commissioned the Harvard Institute of International Development (USA) and the Crown Agent of the U.K. to conduct feasibility study in 1991. The study was to conduct a critical examination into the then existing tax system and suggest ways to improve it. The recommendations of the study led to the introduction of VAT in March 1995. The government introduced the VAT at the standard rate of 17.5%. Unfortunately, Ghana experienced rapid increases in the prices of goods and services immediately after the introduction of VAT. This led to public anti-VAT demonstrations in Accra and other major cities in Ghana. Clashes between demonstrators and government security agencies led to the shooting to death of some civilians. This ultimately forced the government to withdraw the VAT and reinstate the sales and services tax. The government did not abandoned the VAT agenda because most developing and transitional economies had successfully introduces VAT. After three years o f much wider public consultation, parliamentary passed the Value Added Tax Act 1998 (Act 546) to reintroduced the Value Added tax at a lower VAT rate of 10% in 1998. PROBLEMS OF VALUE ADDED TAX ADMINISTRATION IN GHANA Naiyeju (1996) contends that the positive result received from any tax depends on how the tax is administered and the extent of how the tax law is interpreted and implemented as well as the publicity brought into it. Sections 36 to 53 of the Value Added Tax Act cover the administration of Value Added Tax. The sections outline the establishment of the Value Added Tax Service and the functions assigned to the various organs of the Service. Cruce F (2011) has observed that there are six important conditions that need to be fulfilled in order to create a good VAT administration: simple, clear, stable tax laws; adequate service and support to tax payers in complying with tax obligations; simple procedures of registration, filing, payment, and refund; effective collection enforcement; reasonable audit coverage, strict application of penalties; and provisions for independent review. http://www.nek.lu.se/Publ/mfs/209.pdf An examination of the operations of the VAT Service indicates that Ghana has not fulfilled most of the above conditions. The Value Added Tax Act is quite simple and clear, but the VAT Service is not adequately resourced to provide the needed service and support to tax payers in complying with the provisions of the Act. Also the registration and filling system as well as the payment and refund systems are too cumbersome especially for the small businesses. All papers must be filled manually as there is no electronic filing system. This implies that that registered businesses must walk to the nearest VAT Office to pick forms and also to file returns. VAT offices are located only in the regional capitals so tax payers in other towns must travel long distances each month to the regional capitals to file their returns. According to Cruce (2011) to encourage every eligible tax payers to register to collect VAT, the tax authorities must make sure that their registration procedures are as simple as possible; establish an efficient verification system to verify new registrants in order to avoid fraud Regarding enforcement and audit, the VAT Service appears not to be doing enough when the taxpayer fails to pay a tax liability based on either a self-assessed tax return or an assessment resulting from audit activities. Baurer (2005) has outlined the following steps involved in collecting tax liability from defaulting tax payers: Contacting taxpayers and requesting payment of all delinquent and current taxes that are due. Interviewing taxpayers and third parties to secure information regarding sources of income and assets Reviewing taxpayer financial records and third party data to determine the taxpayers ability to pay delinquent taxes Determining the reason for non-payment Determining if the taxpayer should be granted additional time to pay a tax liability based on financial analysis and granting installment payment privileges where applicable Determining if a tax liability is collectible Conducting investigations to locate taxpayers and/or taxpayer assets Identifying assets of the taxpayer that can be attached or seized for non-payment of taxes due Taking enforced collection actions when taxpayer refuses to pay voluntarily Issuing attachment orders to banks to freeze and/or seize taxpayer accounts Issuing attachment orders to third parties to secure funds due to the taxpayer Conducting seizures of tangible assets as permitted by law (e.g., real property, machinery and equipment, motor vehicles, etc.) Conducting public auction sales of taxpayer assets as permitted by law Buttery (2006) has pointed out that most proponents of VAT describe the procedure for collecting VAT without taking into account the fact that suppliers and producers must supply the information required for assessment to the VAT Authorities. According to him, in order to reduce the administrative burden in terms of information requirements, exemptions are usually granted to small tax payers in the informal sectors. It is on this ground that Emran and Stiglitz (2005) challenged the view that the VAT tax base in developing countries is generally broader than tariffs. Generally, the Value Added Tax Service has not yet lived up to expectation regarding the delivery of its mandate in the VAT Act. It appears there is no adequate machinery for effectively monitoring the collection and remittance of the value Added Tax to the government. Service lacks is not adequately resourced in terms of skilled manpower and technology to administer VAT efficiently. It is therefore important to assess the efficiency with which the various organs of the Value Added Tax Service perform their functions. The study examines the operations of the VAT Service to ascertain the challenges confronting the Value Added Tax Service in performing an efficient VAT administration and explore ways of improving on the efficiency of the Service. Ghana has designed a very comprehensive VAT Act but weaknesses in the administrative systems required to enforce the provisions of the Act have led to shortfall in revenue targets over the years. For example there is no efficient tracking system to identify organizations that become eligible to register to collect the Value added Tax. Most of the organizations who have registered to collect Value Added tax also fail to issue VAT receipts to customers who purchase taxable supplies from them as enshrined in the Act, even though their prizes are VAT inclusive. Many taxable persons also take cash to avoid having to issue VAT invoices. Such organizations, however, claim credit for VAT paid on their purchases leading to huge loss of revenue to the government. The problem of VAT administration in Ghana is exacerbated by the composition and functions of the Value added Tax Service. A review of the functions of the Service shows that the service needs more people with managerial skill. The inability on the part of the Value added Tax Service to deliver adequately on the managerial aspects of their mandate leads to refusal to complete tax return form, fraudulent declarations, smuggling etc. These lapses in tax administration explain why Ghanas tax ratio continues to fall below the average of 17% of total revenue in Sub-Saharan Africa. VOLUNTARY COMPLIANCE Tax compliance has been defined as compliance with reporting requirements means that the taxpayer files all required tax returns at the proper time and that the returns accurately report tax liability in accordance with the internal revenue code, regulations, and court decisions applicable at the time return is filed (Roth et al,1989, p. 21) VAT thrives on voluntary compliance and effective monitoring. According to Allan (2007), without due attention to VAT administration and staffing, the details of theories and generalizations about VAT are less effective. Bird (2005) added that many developing counties have encountered VAT implementation problems mainly because of lack of self-assessment based tax return practices, the difficulties in establishing efficient VAT administration and control systems, a large share of shadow economy and tax fraud. Gjokutaj (2011) has said that, VAT is the recommended Tax for countries that need a simpler tax, but VAT does not always work well in developing countries principally because they are not yet so tax educated society ready for self-assessment. He adds that the voluntary compliance by tax payers depends largely on the degree of existing trust between officials and taxpayers and how quickly that trust can be built up sufficiently to support a self-assessment system. Most countries that have efficient VAT administration systems have over 70% voluntary compliance rate (Agyemang Duah 2011, p.231). Sweden which aims to be the country with the best tax administration in the OECD by 2012 have a focus on compliance, cost efficiency and effectiveness, e-filing, and tax gap measurement and management. http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/key_documents/011_851_en.pdf According to Cruce (2011) to encourage every eligible tax payers to register to collect VAT, the tax authorities must make sure that their registration procedures are as simple as possible; establish an efficient verification system to verify new registrants in order to avoid fraud. Knowledge about the causes of non-compliant behaviour by citizens and businesses is also very important. According to the 2010 edition of the European Commissions Compliance Risk Management guide for Tax Administration, criminal sanctions are not the appropriate response (and may have an adverse effect) when non-compliance is caused by complex legislation or a lack of knowledge on the part of the taxpayer. The paper therefore recommends that tax administrators should match their compliance strategy to the taxpayers attitude and motives.. According to Alcantara et el (2010) countries that have adopted electronic filing and payment systems have drastically improved their voluntary compliance. The have also concluded that the frequency with which VAT returns are required and the amount of information requested have a significant impact on the time it takes to comply and that compliance takes longer where extra documentation has to be submitted with the return (Page 9). In addition, they established a correlation between the VAT compliance ease time taken to receive VAT refund. According to their study where it takes longer to receive a refund, it takes longer to comply. The study examines the procedures put in place by the VAT Service to encourage voluntary compliance and make recommendations for improvement THE STRUCTURE OF TAX ADMINISTRATION The efficiency of VAT administration also depends on the powers given to the revenue authority charged with VAT administration. According to Allan (2007) there is the Potential for cross-checking VAT and income Tax liability if VAT and income tax are placed under the same organization. He claims that as each trader s sales is someone elses purchase, the invoices required for a credit invoice VAT theoretically allows the authorities to cross-check a traders purchases by adding up the suppliers sales. Therefore the data on purchases and sales in VAT returns should provide a valuable input to the calculation of profits for the purpose of income taxation, thus improving the administration of direct taxes (p.234). Agyemang Duah (2011) has, however, expressed doubts about the efficiency of tax administration if the scope of the tax administration is expanded by placing both VAT and income tax under one wing of tax administration. In Ghana, although both VAT administration and income tax have been placed under the Ghana Revenue Authority, each tax is administered by a separate organ with little coordination between them. Income tax is administered by the Internal revenue service whilst VAT is administered by the Value Added tax service. The VAT Service has many organs but the highest decision making body of the Service is the Revenue Agencies Governing Board. The Board has the following functions: To ensure the effective, efficient and optimum collection of all taxes penalties and interest due to the state. To control the management of the Service To recommend to the Minister of Finance policies for the effective management of VAT as well as any exemptions required. To pay amount collected by the service into the consolidated fund. To pay amount collected by the service into the consolidated fund. Appoint, promote and discipline employees of the Service. Prescribe the terms and conditions of service of employees (Value Added Tax Act, Act 546, 1998) A review of the operations of the VAT service shows that the VAT system in Ghana is organized along geographical lines as existed in the erstwhile sales tax regime. Baurer L (2005) explains the three main ways to structure tax administration namely by type of tax; by type of taxpayer; or, by operating function. He adds that in countries that are in their early stage of development, tax is usually organized by type of tax but the structure chosen by a particular country must support her implementation strategy. Hasseldine (2007) is of the opinion that VAT is best administered by an organization which is organized along functional lines with each official focusing on carrying out one function instead of delivering all functions to a taxpayer. According to him, a functional design permits greater standardization of identical work processes, facilitates simplification of procedures for taxpayers, reduces taxpayer costs and enhances compliance and enables greater productivity. The study examines the current structure and scope of the VAT Service to identify any organizational lapses that may be contributing to inefficient VAT administration. THE VAT GAP The VAT gap has been defined as the difference between the net VAT liability and total VAT collections (Durner and Sedon, 2010). VAT gap results from fraudulent activities such as, evasion, failure to register, under-reporting of sales, false claims of input credits. It has also been argued that ignorance on the part of Vendors and buyers also lead to non-compliance, as opposed to fraud or evasion. According to Alan T (2010), Value Added Tax is expensive to administer because much money is collected only to be returned, and fraud is possible through suppression of sales figures, barter transactions, understated debtors, false invoices, multiple claims, and fictitious businesses. The main objectives of VAT administration are: (1) to ensure that total VAT collections are as close as possible to the total amount of VAT due, and (2) to keep costs related to the administration of the VAT as low as possible (Durner and Sedon, 2010). Agyemang Duah (2011) contends that, a significant portion of the VAT gap in Ghana is the result of lack of proper books of accounts upon which the VAT Service can perform any meaningful VAT assessments and audit. It is estimated that the VAT gap of Ghana is 40% whilst European countries like Ireland and Spain have VAT gap of only 2% (Durner Sedon, 2010; Agyemang Duah (2011). The study will examine the extent to which the above problems militate against efficient VAT administration in Ghana and explore ways of reducing the VAT gap. VAT ADMINISTRATION AND SMALL TAX PAYERS Domenico (2005) has stated that the task of administering VAT for a large number of small traders creates a considerable challenge because compliance costs of a VAT system as a percentage of business turnover, is considerably higher for small compared to larger businesses. Cruce (2011) argues that VAT is primarily a tax on the formal sector and hence inappropriate for circumstances where the informal sector is significant. The Ghana tax base, like most developing countries, is dominated by the informal small tax payers. It is in the light of the above that Ghana introduced a standard VAT rate of 3% for the informal sector of the economy in the year 2007. The aim was to simplify the VAT procedures for the small tax payers. Under the standard scheme, qualifying retailers are allowed to pay 3 percent (3%) of their annual turnover as VAT. Taxable persons under this scheme are not allowed to deduct any input tax from the VAT collected on their output. The 2012 budget statement also proposes the establishment of a single tax rate for VAT and income tax for small tax payers. It has been argued that such a simplified tax system will help to reduce tax evasion and compliance cost for small tax payers. However, in the view of Shome1 (2004) a single tax does not reduce evasion except by definition since, by design, it requires small taxpayers to pay less tax than their theoretical tax potential. He also argues that a single tax also leads to inefficiency since it reallocates resources from the higher rate tax sector to the lower-taxed sector. Modern tax experts therefore recommend tax simplification rather than separation between large, medium and small taxpayers. Shome1 (2004) further states that the ultimate goal for tax practices to fully reflect the original intentions of tax policy as expressed in the tax statute could be achieved if the complexity in the tax structure is reduced through a continuous process of tax simplification rather than using a single tax rate. The government of Ghana therefore needs to have a second look at the proposal for a single tax rate as proposed in the 2012 budget. The study will explore the benefits and challenges of a single tax system proposed by the government by reviewing similar systems adopted by other countries. ASSESSING VAT ON SERVICES According to section 10 of the Value Added Tax Act, the supply of taxable services is subject to VAT and NHIL at the standard rates of 12.5% and 2.5% respectivelyà ¢Ã¢â€š ¬Ã‚ ¦The recipient of the service is required to account for VAT and NHIL by means of a reverse charge. The Act also provides that registered recipient would be entitled to reclaim the amount of VAT and NHIL paid, subject to certain restrictions. However the administration of Value added Tax on importation of taxable service presents one of the most difficult challenges to the VAT Services. Because services are intangible and difficult to quantify, the success of VAT administration depends largely on the faithfulness of the taxable persons. Monitoring the purchase and sale of services is very difficult since no inventory of services is available for stock taking. Administration of VAT on Services is even more complex when service is bought or sold from another country. Although services are economically equivalent to goods, their VAT border-crossing treatment differs. The current VAT Act does not have enough provisions to deal effectively with services whose location of supply or purchase is difficult to ascertain. The procedures for assessing taxable services in Ghana will be assessed through interviews and observation. VAT REFUNDS Another challenge of VAT administration in Ghana concerns VAT refund claims. Refund claims arise when a taxable person pays more VAT on purchases than it collects on sales. Tax payers always complain that there is too much delay by the VAT Service in processing VAT refund Claims. VAT officials are of the view that VAT refund delays are driven by the need to protect government revenue from the risks of false purchases invoices, falsified export documents, and understated taxable sales. According to Bird (2010) best practice in VAT refunds involves a risk-based system of selective inspections and auditsà ¢Ã¢â€š ¬Ã‚ ¦which allows most refunds to be paid promptly, subject to post-refund audit, and heavy penalties for false documentation. He argues further that this system is highly cost-effective, because the revenue risk from promptly paying low risk claims is small compared to the opportunity cost of having skilled tax personnel scrutinize every refund petition. Portugal has adopted a simplified VAT refund process using computerized risk-assessment and automatic payment for low-risk claims. Kenya has a system where their revenue authority pays all VAT refund claims that are certified by a professional accountant, with severe penalties for fraud by the accountants. Bird (2010) argues that this increases compliance cost to the tax payer since it amounts to out-sourcing the verification process at the taxpayers expense. Based on their review of VAT refund procedures in 36 countries, Harrison and Krelove (2005) identify the following features of an effective VAT refund system suitable for developing and transitional countries: The number of VAT payers should be kept at a level that can be realistically managed. VAT registration applications should be subject to proof of identity and other basic checks. Suitable forecasting and monitoring systems should be established to anticipate refund levels and ensure that sufficient funds are available to meet all legitimate refund claims. Refunds should be processed within a reasonable statutory period (e.g., 30 days from the refund claim), and the tax authority should report publicly on its performance. Interest should be paid on late refunds. Excess VAT credits should be offset against VAT and other tax arrears. Immediate refunds should always be paid promptly to exporters. Verification of VAT refund claims should integrated into a wider audit program, with pre-refund audits being limited to high-risk cases only. Preferential treatment should be given to regular exporters with sound compliance histories. Appropriate sanctions should be consistently applied to taxpayers who falsely claim refunds. Taxpayers should be entitled to appeal, on reasonable grounds, of a decision to withhold a refund. The tax administration should provide clear information to taxpayers about their rights and obligations and the procedures for making a valid refund claim The study assess the VAT refund procedures used by the Value Added Tax Service to see the extent to which they apply the above best practice principles and make recommendations for improvement. OFFENSES PENALTIES Sections 56 to 72 of the Value Added Tax Act provide a comprehensive list of offenses and penalties for failing to comply with the various provisions of the Act. Offenses relating to taxable persons include: failure to register, failure to issue tax invoice, presentation of false or misleading statement, falsification and alteration of documents, evasion of tax payment, failure to maintain proper records and obstruction of officers of the VAT Service. There Act also provides for offenses relating to Tax officials. Penalties range from various fines to imprisonment. Cruce (2011) has explained that penalties for VAT defaulters should be enforced rigorously and instantly and should be enforced without exception in order not to undermine the credibility of the system. He contends that this requires an efficient and well-functioning auditing procedures and tax-officials with the requisite investigating skills. Grandcolas (2010) has also added that the level of VAT compliance depends on the design of the VAT, the quality of the system of VAT administration and the consistent enforcement of penalties for default. Evidence from initial investigations indicates that many taxable persons fail to comply with the various provisions of the Act because penalties or offences are not enforced on defaulters. Agyemang Duah (2011) has established a relationship between tax compliance and the effectiveness of tax enforcement including the probability of detection and the size of fines. The study explores the extent, to which the offenses and penalties are enforced, the reasons for any lapses and how the situation can be improved. VAT ON INTERNATIONAL TRADE Generally, VAT is levied using the destination basis. On this basis, imports are taxed in the country where

Its Time to Abolish The Penny! Essay -- Argumentative Persuasive Essa

Between 2001 and 2006, there has been an increase of .6 cents for the reproduction of the penny. This increase displays economic problems that may lead to fatal ones. The penny is composed of 2% copper and 98% zinc. These elements are exponentially in demand causing the price of these materials to skyrocket. Many Americans think the penny is putting our country in jeopardy with financial losses. This meaningless coin is losing money for the mint, and should be abolished. The penny costs 1.4 cents to manufacture each time at the mint. This is causing the mint to lose money for the treasury. Last year, the mint earned $730 million dollars in profit. Many mint officials claim the estimation will be about $45 million due to the cost of metals made in pennies. Our country is continuing to have a very strong economy with the stock markets going up. The penny might affect these benefits from the rapid production of these coins. Copper and zinc are the main elements that compose the penny. With the rising costs of these elements, the economy may back up a bit. Because of this, the U.S. mint should reduce their penny production. The Lincoln penny has produced excessive amounts that has resulted in outrageous mintage numbering into the billions. While the cent production has surpassed the one billion count in the 1950's, a change has taken place. The Denver Mint had assumed the role as the nation's main source for the Lincoln pennies. The 1952 production of 746,130,000 D-mint cents quadrupled the Philadelphia output. As a result, Denver struck more than one billion Lincolns in the late 1950's. Into the era of the 60's, Philadelphia, Denver and San Francisco minted a total over 33 billion coins. The penny production d... ... across the country. An item costing $9.99 sounds a lot better than $10.00. Putting the price into double digits may influence the customer of declining the item that he/she wants. With the rising costs of the nickel, this could lead to rounding up prices to the nearest dime. There's so many results that could happen in our country's future. This change could lead to disastrous outcomes but satisfying ones as well. Today, the small cent is once again too expensive to produce, and too irrelevant to bother with. Eliminate the cent and round all cash purchases to the nearest nickel. There will not be a gain or a loss from two more cents on the transaction. There won't be any dwelling over the situation. It is time for the United States of America to grow up and abolish this meaningless Lincoln penny. The penny has been a complete fiasco. Let the cent go!

The Sniper :: essays research papers

In 'The Sniper'; Liam O' Flaherty suggest the horror of war not only by presenting its physical dangers but also by showing its psychological effects. The story takes place in Dublin around the beleaguered Four Courts in the middle of the city where gunfire of heavy guns, machine guns, and rifles break the silence around the sniper because of a civil war that is especially dangerous because the enemy looked similar to yourself. The sniper is on the roof in a vulnerable situation because there is no cover, no place to hide. Besides that it's June around the twilight hour when it is fading into night and when the smallest amount of light attracted attention to the enemy.   Ã‚  Ã‚  Ã‚  Ã‚  The bullets fired also make the danger of the sniper's location clear. When he lights his cigarette, almost immediately a bullet is shot against the parapet of the roof. Just as he raised his himself cautiously over the railing of the roof another bullet whizzed by him, just missing his head. Soon he sees a tank commander and a women informer pointing out his location on the roof, he first takes out the tank commander, followed by the old lady that is giving the information. Suddenly from the opposite side there is a flutter of bullets that come from the opposite side of the street.   Ã‚  Ã‚  Ã‚  Ã‚  The psychological effects on the sniper suggest the horror of war. The sniper's feeling of excitement shows a lack of concern for other people. The sniper's fanaticism is known when it mentioned that he had not eaten because he was so excited to be there. Although when the armored car pulled up, the very sound of the engine and the color of the 'gray monster'; stuck fear in his heart. When the sniper was aiming at the other sniper his hand trembled with eagerness, proving his lack of concern for others. When he finally shot, he uttered a shout of joy releasing his 'lust for battle';.   Ã‚  Ã‚  Ã‚  Ã‚  Finally the horror of the war is made clear because the sniper can only think of other people as the enemy. Before he lights his cigarette he wonders if the 'enemy'; is watching.

The Plight of our Planet Essay -- Energy Sustainability

The young boy looks back from the loading ramp of the giant metal alloy ship, his breath billowing clouds of steam in the bitter air made cold by the now almost completely diminished ozone. He stares in disbelief at the endless pile of automobiles parked haphazardly to and fro like a child’s worn jenga blocks fallen from a poorly made tower in the vehicles owner’s frantic rush to get their families to the evacuation ships in time. How did it come to this ¬Ã‚ ¬? The forlorn boy wonders. When did it all go wrong in mankind’s endless quest to be bigger, faster, and more powerful than all the rest? As the nearly city-sized ship reaches the smoky horizon bound for humanity’s new home named Kepler-22b, he gazes one last time at the vast oceans, blazing a filthy orange fire as far as the eye could see from the final disaster that had sealed humanity’s fate on earth. If only they had stopped drilling in the oceans—the boy thinks. And as the distanc e grows and the bright fires fade, he tearfully waves goodbye to the now dying planet his race had called home for a millennia and slowly turns to go find his parents. Who is this distraught boy’s parents? Is it you? Or perhaps it is your children’s children that are living through this arguably inevitable reality. While the scenario presented is sensationally far-fetched, it is entirely possible. Perhaps not a mass exodus to a new found planet capable of sustaining life, and even if we were lucky enough to find such a planet it would likely not be accessible, nor needed in this generation’s lifetime. But the simple truth remains that earths sustainability is quickly diminishing due to a plethora of causes. Some of which are our societies numerous recent technological advances in the last century,... ... leaders of tomorrow. References Carbone, N. (2011, December 5). NASA finds planet in ‘Habitable Zone’ that could sustain life. Time Newsfeed. Retrieved from http://newsfeed.time.com/2011/12/05/nasa-finds-planet-in-habitable-zone-that-could-sustain-life/ Fornos, Werner. "No vacancy." The Humanist July-Aug. 1998: 15+. Academic OneFile. Web. 12 May 2012. Global Energy Use: Status and Trends. (2004). In Encyclopedia of Energy Retrieved from http://www.credoreference.com/entry/estenergy/global_energy_use_status_and_trends Stoll, R. (2012). Green energy looks to hydrogen fuel. Retrieved from http://www.2facts.com/article/s2000033 Williams, C. (2011, July 28). Off-the-grid communities: 5 places carving a sustainable path. Retrieved from http://www.mnn.com/lifestyle/responsible-living/stories/off-the-grid-communities-5-places-carving-a-sustainable-path

This house would make the student pay

I strongly disagree in making university students pay for their tuition fees as I feel that education should come as a right and not have to come at a price. We all know that if there were no fees for university everybody who has the required grades for the specific university would have the chance to attend as often high achieving students miss out on the opportunity of university as they had come from a less – privileged family and this is unfair, but also it is discrimination to those from poorer backgrounds. As a result only those that are privileged and can afford the education can send their children to university. Student loans are offered as an option to help pay tuition fees but they tend to do more harm than good as there are unforeseen consequences. Tori Siler dropped out of Purdue University in 1999 after borrowing the maximum amount of federal student loans in America, about $46,000. Today, the single mother of two boys earns $32,000 a year as an administrative assistant, while her unpaid student-loan debt has ballooned to more than $100,000. Her lender wants her to repay $650 a month — one-quarter of her gross income — for the next 35 years. By the time Siler made the last payment, she would be 78. Hundreds of thousands of student borrowers are discovering what Siler has learned: that student loans are increasingly difficult to escape, regardless of the burden repayment might be. Unfortunately many students are having no option as universities tragically withdraw the person from their course due to the inability to pay for their courses which hinders their learning. Loans start being paid off when the student has a secure job which earns a minimum of fifteen thousand pounds and takes at least three years to pay back with interest added on from day one of payment. Therefore a large proportion of students are leaving university with a substantial amount debt. It is hard to agree with the fact that if there were no tuition fees with grants made available then more people will feel inclined to apply for university. Therefore these people would make something out of their lives. Graduates benefit the society as a whole but if fewer people graduate there are less people to fill spaces for specialty jobs e.g. doctors and lawyers as they are not as they will not have the sufficient knowledge and skills for the jobs. The UK is currently below average on how many young people are attending university as several other countries are sending more than sixty percent of young people in their population to university. Finland and Scotland are two perfect examples of countries in which people do not pay university are doing very well. The evidence of this is Edinburgh in Scotland has the most graduates in the entire world and their students are not paying fees! Surely that already shows how university fees are putting the country behind? It can be argued that independence and experience are gained and it prepares them for the future lives as they will have to be paying for those themselves, but in most circumstances parents end up paying so how is it in any way giving them or even offering any independence. The loans students have when they have graduated from university cause them to begin their lives after education in debt and there is no guarantee that they will even be able to pay it off for a very long time. It might be the in the priority of the government to put schools and hospitals first with taxpayers money as they only have a certain amount to pay for but services, hospitals and police but education as a whole should not have to come at a price as it is not a privilege but a basic right. As countries are becoming more developed they need a more highly – trained and skilled workforce. From one point of view it can be seen that the system is fair to students from different backgrounds as the fees are only paid back when a certain salary threshold is reached so someone who fails to benefit from their education doesn't apply for it, but I can easily make it clear that tuition fees discriminate those from poorer backgrounds who are less able to get into debt because even if they choose to go to university, students who happen to have rich parents are a great advantage compared to those who have to pay off the fees themselves. We need to cancel all debt for those leaving university. At the moment it would be persuasively argued that too many people are applying to university (around thirty five percent of all students). So obtaining a degree is simply not worthwhile for some people given their future employment plans; the time could be spent more wisely and constructively in actual work because nowadays universities are feeling pressurised to take as many people as possible as they are funded per student but it is not always in the students best interest as many choose to skip lectures, but what sort of government presumes to decide on behalf of the public what career they should follow? Everyone should have a free choice in deciding whether they want a degree or not, the argument of those opposing me is purely elitism, which is not right in a society like this. Those statistics just conceal the true problem without solving what is needed to be solved. It is like trying to ignore a river by building a dam. The water, like the problems, will just build and build†¦ This country is more developed and is still moving forward therefore more skilled graduates are needed. My own mother who left university nine years ago to her surprise saw that in her last bank statement money for her student loan had been removed from her account and this is happening to an increasing number of people as years go by. It has become more evident that many more people as years go by will be living off benefits and digging the country into a deeper hole. This is because more problems may arise such as crime as many people are becoming idle. The money the government doesn't want to pay on university will just be spent on jails and other problems to arise from this poor decision. It is up to you – lose: and you will be inevitably leaving university with debt to pay off or win: and won't be discouraged from university as you will not have student loans and extra debt to pay off.

Magnetic Resonance Imaging Essay

Magnetic resonance imaging is a painless medical examination that is used by physicians to diagnose and treat their patients. MRI does not depend on radiation in order to construct an internal image of a body unlike x-ray examination and CT scan. It uses a powerful magnetic field and as well as radio waves with the help of a computer in order to be able to produced detailed views of a persons organs, tissues and other details about the patient’s internal body structure. Using MRI, hydrogen atoms in the body are aligned through the used of a scanner that produces a powerful magnetic field. In order to change the alignment of this magnetization, radio waves are used which also causes the hydrogen atoms to be able to create a weak radio signal that are now measurable. Additional magnetic field enables the manipulation of these signals to be able to gather enough information. A computer then generates a series of image through the use of the gathered information. These images are then compiled to produce a three-dimensional image of the person’s body. The formed images can now be seen on a computer monitor for examination and even printing. The images are analyzed by a radiologist and will give the report on the attending physician. In this case Physics and other sciences are really helpful and is really the key for the production of such method. Without our knowledge regarding magnetic fields and radio waves as well as the machineries, MRI will not be possible. Some of the uses or MRI includes the evaluation of chest organs, the abdomen and pelvis. The MRI is also used by physicians in order to diagnosed different tumors of the body and for several other medical examinations. The traditional design of Magnetic Resonance Imaging unit is a large tube that is cylindrical in shape. Circular magnets surround the cylindrical tube. The patients are then placed in a movable table and slides into the center of the magnets for the examination. Other MRI units had been designed so that the magnet does not completely surround the patient and still, there are those that are open in every side. These modifications are made for patients who does not like being in a close space. However, the traditional design still gives the best image quality. Advantages and Disadvantages of MRI One of the main benefits of using MRI for diagnosis is that it does not use radiation. Also, the images formed using this procedure is has a higher sensitivity that enables easily identification of abnormalities that are present in the body. It had also been proven that MRI plays a great role for diagnosing road range conditions such as heart disease, muscular and bone abnormalities and as well as cancer. Another advantage is that MRI does not only allow the attending physician to have a view of the internal body structure of the patient but as well as how that particular organ works. MRI also makes it possible to detect other abnormalities that may be hidden in the bone, abnormalities that may not be seen using other imaging methods. The materials that are used in MRI are also likely to produce less allergic reactions compared to the use of other imaging method such as x-rays and CT scan. As long appropriately guidelines for safety are followed, MRI poses almost no risk to most of the patients. The main risk or disadvantage of using the MRI is that the devices used that contain metal may malfunction during the MRI exam. Also if the examination uses sedatives, there could be risks because of the use of excessive sedatives. Still this risk can be minimized by the nurse by checking the vital signs of the patient.

Hassan’s Story Essay

A).Which clue would tell Stefan which scapular surface was anterior and which was posterior? What is the name of the shallow, oval socket of the scapular that Stefan placed next to the humerus? When he pulled out the two bundles, each containing a narrow S-shaped bone. Turning them over in his hands, he quickly decided which was right and which left, then placed each clavicle by its neighboring scapula. In order to determine if a scapula is right or left, orient it so the glenoid fossa (articulating surface) faces laterally (outward) and the spine is posterior (toward back) and superior (upper). The coracoid process should be superior and anterior. Glenoid cavity is what he place next to the humerus. B).Which bone is Stefan referring to as the Collarbone? Clavical C).Which surface markings could Stefan use to distinguish the right humerus from the left? The head, deltoid, tuberosity, and olecranon and pointed styloid process of the ulna, and the circular head and wide styloid process of the radius. The deltoid tuberosity on the right was somewhat larger on the left. D).Why would Stefan think that an enlarged right deltoid tuberosity might indicate right handedness? It was because the right was somewhat larger than the left. E).What is the location of the public symphsis Stefan refers to I the story? The pubic symphysis or symphysis pubis is the midline cartilaginous joint uniting the superior of the left and right pubic bones. It is located anterior to the urinary bladder and superior to the external genitalia; for females it is above the vulva and for males it is above the penis. F).Which adaptation would have taken place in the pubic symphysis of the female skeleton during the later stages of her pregnancy in preparation for the birthing process? Skeletal joints such as the pubic symphysis and sacroiliac widen or have increased laxity. G).What clues could Stefan have used to identify the gender of the pelvis? It’s lack of brow ridge development and pelvic appearance. H). How would Stefan have distinguished between the right and left hip bones? The hips have three separate bone, ilium, ischium, and pubis. I).Would the bones of each hip bone be fused in the female child’s skeleton? No, not until the age of 23.