Education Finance Essay

1. 1Background to the Study The importance of education particularly in the 21st century to the total development of an individual is increasingly being over emphasized. This is due to the fact that an uneducated individual has little or nothing to offer the society; in terms of acquired wisdom. It is therefore not surprising that most parents are now developing keen interest about the education of their children, a situation that leads them to want to know more as well as partake in what goes on within the school system. In all countries of the world, education is recognized as the cornerstone of any structure for sustainable development of any nation. It is a fulcrum around which the quick development of economic, political, sociological and human country revolves. In Nigeria, the demand for popular education is so high because education is not only an investment in human capital, but also pre-requisite as well as correlated for economic development (Adeyemo 2000). The belief that education is an engine of growth rests on the quantity and quality of education in any country. In fact, the National Policy on Education (1981:6) states that education is the greatest investment that the nation can make for the quick development of its economic, political, sociological and human resources. It further adds that education shall continue to be highly rated in the national development plans because education is the most important instrument of change and that any fundamental change in the intellectual and social outlook of any society has to be preceded by educational revolution. Education, from the pragmatics perspective could be seen as the organization of experience into a holistic social intelligence for dealing with future experiences. The idealists see education as the cultivation of the desirable state of mind. Sociologically, it is seen as the dissemination of culture to the young generation. In other words, education is the â€Å"process by which the individual acquires the many physical and social capabilities demanded of him by the group into which he is born and within which he must function†,(Ohikhokhai, 2002 :154). A Similar definition by Fafanwa states: It is the aggregate of all the processes by which a child or adult develops the abilities, attitudes and other forms of behaviour which are of positive value to the society in which he lives, that is to say it is a process of disseminating knowledge either to ensure social control or to guarantee rational direction of the society or both. (Fafanwa, 1972: 8) There is no gainsaying the fact that Nigeria’s educational system at every level (Primary, Secondary and tertiary) has been experiencing a down turn in the last few years. One of such reasons could be attributed to the under financing of the educational sector. The success of a child in education depends largely on what the child is taught in primary school. In other words, primary school education is a foundation upon which all other levels of education are built. Many researches have revealed that good teaching particularly at the primary level, lay a solid foundation for higher studies and can make a lot of difference in pupils learning and ability to cope with other life challenges (Adepoju 2001). In order words, since the rest of the education system is built upon primary education, the primary level is the key to the success or failure of the whole system. Apart from home as the first agent of socialization, primary school is the first place that introduces formal education or literacy to the children. The National Policy on Education [2004] defines Primary Education as the â€Å"education given in institutions for children aged 6 to 11 plus† for a duration of six years. This definition is also supported by the International Standard Classification of Education (ISCED) which states that, â€Å"Primary Education (ISCED level 1) also known as elementary education, refer to the education programmes that are normally designed on a unit or project basis to give pupils a sound basic education in reading, writing and mathematics, along with an elementary understanding of other sources such as history, geography, natural science, social science, art and music† The goals of primary education as stated in the National Policy on Education [NPE, Section 3(16) is to: i. Inculcate permanent literacy and numeracy, and the ability to communicate effectively; ii. Lay a sound basis for scientific and reflective thinking; iii. Give citizenship education as a basis for effective participation in and contribution to the life of the society; iv. Mound the character and develop sound attitude and morals in the child; v. Develop in the child the ability to adapt to his/her changing environment; vi. Give the child opportunities for developing manipulative skills that will enable him to function effectively in the society within the limits of his/her capacity vii. Provide the child with basic tools for further educational advancement including preparation for trades and crafts of the locality Inspite of government’s commitment to the provision of basic education for all, dwindling financial resources coupled with sectoral competition for resources may hinder its progress. According to Hallak (1990), successive waves of economic and educational crises affected the efforts of government and social demand for education so that education both the general tensions in the development of education and the imbalances that had emerged in the previous two decades were aggravated. Nevertheless, inspite of the huge financial commitment and the high priority given to education, experts and scholars still doubts the adequacy of the fund in meeting with the growing students’ enrolment. In view of the foregoing, the government alone may not be able to meet the social demand for quality basic education. Therefore, private sector participation in the ownership and control of schools is inevitable thereby complementing the efforts of government. The decade from 1990 witnessed an upsurge in the number of private institutions of learning in Africa in general and Nigeria in particular. Before this decade, most African Countries committed much of their expenditures on public education, which served as an instrument for building the nation, following independence. Today, there is pressure on African governments to shift from subsidization to privatization of their educational systems. Friedman’s (1955) theories on the privatization of education were and continue to be supported by researches who contended that public educational institutions lack incentives to improve educational systems. Among others, Chubb and Moe (1990) and Coleman (1997) argued that allowing school choice, mainly through the promotion of private schools, would improve educational markets. Many important educational decisions are related to costs of schooling. Information on costs is necessary to monitor resource allocation over time, to diagnose the function status of the education system, and to evaluate the efficiency in resource utilization (Tsang 2002). Specifically, cost of education refers to the resources used in the production of education services. They include not only public expenditure on education, but also private resources invested in education (Tsang & Kidchanapanish, 1992) Costs in this study are used to signify private cost of education incurred by the individual pupils and their families, and institutional costs of education incurred by the institution of learning. Tsang (1995), refers to private cost of education as those resources provided by household, individuals, and the community to support the production of educational services, which could be in form of Direct Private costs [Tuition Fees] which is only included in this study, Private Contribution [donations in the form of cash/gifts] and indirect costs [economic value of forgone opportunities of school] Babalola [1995] defines institutional costs of education as costs borne by the institution of learning. They consist of recurrent and capital cost. The recurrent costs are mainly what we are concerned with in this study. An ideal costing system relative to the input-output will enhance quality decision and planning programme for schools. The accurate knowledge of costing pattern will aid decision makers in the schools on the best alternative that may be considered in the management of the schools system. An ideal costing system will also enable parents, families etc to determine the cost effectiveness of enroling their children into private primary schools. 1. 2Statement of the Problem. The problem of rising cost [tuition fees] in educating pupils in private primary schools in Akinyele Local Government which has become an issue of concern to parents, families, wards and stakeholders alike. There is the need for private primary school administrators to pay serious attention to the causes and consequences of these rising costs [which could sometimes be as a result of high recurrent costs], with a view to controlling them while keeping pace with quality and productivity in the private primary school system. In view of the above therefore, this study endeavours to provide answers to the following research questions: 1. 3Research Questions 1. What is the total enrolment of each of the five [5] selected private primary schools in Akinyele Local Government Area from 2006-2010? 2. How much is the amount incurred by the schools in the five (5) years period on recurrent cost? 3. How much is the amount borne by families, parents or wards with five (5) years period on direct private cost per pupil [tuition fees]? 4. What is the correlation between direct private cost per pupil [tuition fees] and recurrent cost per pupil? 5. What are the sources of revenue available to the schools in sourcing for funds for the smooth running of the school? 1. 4Purpose of the Study The main aim of this study is to attempt to provide an analysis of the total direct private cost [tuition fees], total recurrent cost and sources of finance of private primary school system in Nigeria over the period of 5 years (2006-2010 academic years) with private primary schools in Akinyele Local Government as the case study. The study also attempt to highlight on the following: a. To determine the total enrolment of the five (5) selected private primary schools in Akinyele Local Government Area from 2006-2010 b. To determine the recurrent cost per pupil incurred by the school for five (5) years. c. To determine the direct private cost [tuition fees] per pupil borne by pupils, parents families etc for five (5) years d. To determine the Correlation between direct private cost per pupil and recurrent cost per pupil incurred will be determined for the five years (2006-2010) e. To determine sources of revenue available to the schools from 2006-2010 1. 5Significance of the Study This study will be significant in the following ways Firstly, it would serve as a source of statistical data information to primary school administrators and stakeholders alike for effective and efficient planning and cost control in private primary schools. Secondly, the study will provide the basic x-ray of cost pattern in Nigerian private primary schools from which future judgement with respect to plans, policies and programmes can be made. To this end, primary school administrators will be able to guide against any future deviation from expected goals Thirdly, the study could also provide private primary school administrators knowledge on the best decision to make with regards to the issues of pupils enrolment, staff employment, maintenance and so on. Also, the study will disclose the amount of money expended by the five (5) schools within the five (5) years period in recurrent costs. Furthermore, the study will disclose the direct private cost borne by pupils, families etc in the schools within the five years period. Lastly, the study will find the relationship between private direct cost per pupil and recurrent cost per pupil in the five (5) selected schools 1. 6Scope and Limitation of the Study This study focuses on the historical analysis of recurrent costs, private direct costs [tuition fees] and revenue sources using private primary schools in Akinyele Local Government as a case study. The study is, however limited to 5 out of the 24 registered private primary schools in Akinyele Local Government Area of Oyo state as at 2006-2010. Owning to the fact that the recurrent education expenditure increasingly accounts for greater percentage of the total capital and recurrent expenditures in Africa, this study concerns only the recurrent expenditure incurred by the schools, direct private costs borne by the pupils, families etc and sources of finance. This is in line with Coombs and Hallak (1987:55) and Mingat and Tan (1988:26) who rightly observed that most analysis of unit costs focus on recurrent spending because capital costs typically are only small part (in Africa, less than 20 percent) of the cost of education. According to Mingat and Tan, unless the objective is to access the cost of building additional school places (which is not the case in this study), the analysis of unit costs is usually directed at recurrent spending. Federal government primary schools and public primary schools are not included in this study because the study deals with only selected private primary schools 1. 7Operational Definition of Terms In order to enhance better understanding of this research project, certain operational terms that were used are clearly defined to reflect the specific situation with which they are used. Cost: This refers to the actual or notional expenditure incurred on or attributes to, a specific thing or activity. It refers to what is given up in order to educate an individual or group of individual. Although, total cost in education is a function of capital and recurrent cost, the cost referred to in this research work is specifically recurrent expenditure which constitutes about 80% of the total expenditure in the primary schools. Cost is used interchangeably with expenditure in this research Institutional Cost: This refers to what the institutions of learning (primary schools) have to give up in order to provide education or train the pupils. They are both capital and recurrent costs. However, institutional cost in this project excludes capital costs. Private Cost: These are borne by the individual pupils and their families. They relate to both direct and indirect costs of education which are borne through tuition fees, earning forgone, additional living costs, books uniform and transport. However, private cost in this project includes only tuition fees [direct private cost] Recurrent Cost: These are those costs for goods and services consumed in the course of a budget year, and which must be regularly replaced. Here, it include such expenses incurred on items such as staff salaries and allowances, maintenance, payments of electricity bills, purchases of materials needs etc Recurrent cost is also known as the running cost of education Unit Cost: This is the average cost incurred in providing academic service to the pupils. It is calculated by dividing the total expenditure per session by the number of students enrolled. In its operational term, the unit cost here refers to the actual amount or expenditure incurred per pupil during the course of the teaching-learning process in the primary schools. Its determination here does not however include expenditure on Capital items. Finance: Finance according to the context of this study is the act of raising or sourcing for funds for the running of the school. School: A school according to the context of this study refers to primary schools where formal teaching process takes place. CHAPTER TWO REVIEW OF RELATED LITERATURE In this chapter the literature review is made under the following headings: 1. Concept of Cost 2. Cost of Education 3. Private Cost of Education 4. Direct Private Cost of Education [Tuition Fees] 5. Institutional Cost of Education 6. Recurrent Cost 7. Unit Cost of Education 8. Cost Determinants 9. Cost Control Strategies 10. Sources of Revenue for Education 1. CONCEPT OF COST The definition of cost is very open, as it means a lot to different people. People tend to define or use it to say their purpose. To some cost is the price paid for a commodity or for the consumption of goods and services. In economic term, the concept of cost if perceived as something which is given up in order to have another. In more a precise way, we can monetary say that cost is alternative forgone. It may be the monetary expense on education. In its broad usage cost implies the resources [money, materials and men] used up for the operation of a business enterprise [Lipsey, 1976; Aghenta, 1993] Babalola [1991] also gave credence to this assertion that cost is a measure of what is given up in order to produce or consume a commodity. Adedeji [2002], see cost as a measure of what is given up in order to produce or consume a commodity, Agunbiade [1997] citing Pandit [1979] stated that expenditure is the total financial resources allocated to a specific economic activity for a given period usually a year. Unit cost analysis helps the understanding of the internal efficiency of the use of resources at the institutional level. Cost effectiveness analysis relates cost of inputs used up in the teaching-learning process with the output. This helps decision makers to make rational choices between various alternative courses of action. Unit cost helps planners to know the cost of keeping a student at school, operating a school etc. The unit cost required by a student in a year is referred to as input and educational planners have of recent named it the â€Å"student year†. Unit cost has been the basis for funding education in Nigeria, for example, when the Federal Government launched its Free Education Programme in 1977, it used unit cost in allocating funds to the scheme, that is forty naira per pupil (Daily Times of Nigeria, 4th January 1980, Editorial Comment). Longe (1988) maintained â€Å"cost information is crucial in decision making as it facilitates efforts to make the best but the least costly choice among alternatives†. In the event of embarking on any programme without considering the cost such programme end up being a white elephant project which will only lead to wastage of heard earned resources. 2. COST OF EDUCATION Many scholars have tried to define cost of education over the ages. Akanbgou [1981] defines cost of education as being â€Å"all the real resources used up in the production of human assets†. He agreed with Pandit and Bourgeis who define cost as the real resources used up in the form of educated manpower. Obasi [1983] observed cost of education as â€Å"the sum total of all the resources used up in the production of human capital asset in the form of educated manpower†. Longe [1988] defines cost of education as the value of all the resources in terms of money and sacrifice used to accomplish educational project. That is, to produce and educated person. This definition could imply not concerned with monetary outlay and expenses on education but also the income forgone on opportunity cost which represents the real charges resulting from the operation of the educational system. Babalola [1995] posited that education cost is a measure of what a student, an institution of learning or the public has to give up in order to educate an individual. While Adedeji [1994] quoted by Oladejo [2002] opines that educational cost represent the value of all the resources in term of money and sacrifice used to accomplish a given educational or project. This definition implies that the expenditure in an educational institution is the monetary expenses incurred by the institution to produce an educated person. In the view of Babalola [2000], he sees cost of education as the â€Å"total resources devoted to education, this includes direct money outlays† [tuition fees, expenditures on additional living items, books, uniform and transport]. They also include indirect financial burdens [in form of opportunity cost measured as the loss of income incurred either by the individual or by the society as a result of schooling]. He stressed further by saying cost of education include non monetary cost [which include such things as the burden of study and for some students, pain of being away from home]. The loss of opportunity to earn wages or salaries in the labour market is the true cost of the individual student of his or her decision to enroll in a full-time or part-time course of education. The cost of education to a country consists of total public education expenditure, total direct private cost, total indirect private cost measured in terms of forgone earnings, improperly estimated educational cost on government education expenditures. Expenditure on education overtime has been observed to be on the increase across different levels of education in most countries of the world and in Nigeria in particular. It should be noted however, that the cost of emphasizes is the recurrent cost which constitute a greater percentage share of total expenditure in education and direct private cost [tuition fees] According to Ojo [1986] quoted by Oladejo [2001], education has enjoyed a higher share of national budget over the years due to the increasing level of expansion brought about by a continue increase in education demand. Agunbiade [1997], observed that there was a staggering figure for educational expenditure during the third national development plan. This expenditure has continued to be on the increase over the years in most different institutions which of cause differ from one institution to the other. However, as an institution’s enrolment increases, the tendency is that both the expenditure and revenue should increase equally. But, according to Agunbiade [1997], revenue do not correspond with the increase in enrolment. Psacharopulars and Woodhall [1997] posited that attitude towards educational expenditure began to change as predicted by Jallade [1973] partly due to the huge increases that has occurred during the period. According to them there is increasing evidence of financial constraints in many developing countries as proportion of expenditure has began to decline. However, Zymelman [1982] cited Psacharopoulos and Woodhall [1997] explained that expenditure on education at all level in African nations including Nigeria has remained fairly constraint. Afolabi [2001] in his article asserted that the cost of education in recent times in Nigeria has become astronomical which according to him is attributed to increase in teachers salaries and allowances to meet with the hyper-inflation condition in the country. This statement is posited by Shehan [1973:16] where he explained that real expenditure per pupil has risen in many countries of the world. Real expenditure in this context means money expenditure deflated by appropriate price indices for the various inputs [teachers, books, equipment etc] which are used in the educational system. The higher level of education demand more expensive buildings and equipment and more emphasis on high-cost research activities. Enrolment increases has been greatest at these high cost levels. The increase in enrolment at the high-cost end of the system continue to increase demand for more resources [that is, financial resources which represents the expenditure to be incurred in the production process] Institutions overtimes, have witnessed continue increase in the expenditure pattern. This continues expenditure increase as argued by Shehan [1983] have a weakening effect on institutions considering the overall level of finance available to them, hence the need for a comprehensive system of cost control private primary school system. 3. PRIVATE COST OF EDUCATION. Concepts of cost from the viewpoint of economic analysis; the proper definition of cost (real cost or economic cost) of an input to education is its opportunity cost, which is measured by the value of the input in its best alternative use. Applying this concept to the cost of an education system, the real cost of education includes not only public expenditure on education but also private costs (Bowman, 1966). Private resources to education can be classified into three categories: direct private costs of education, household contributions to school, and indirect private costs of education (Tsang and Kidchanapanish, 1992). Direct private costs of education are expenditures by parents on their children’s schooling, such as expenditures on school fees (tuition and other school fees), textbooks and supplementary study guides, writing supplies, uniform, school bag and transportation. Expenditures on school fees are part of the revenue for a school to be used to finance institutional costs; they may be used to pay teachers in a private school or used to support non-personnel costs in a government school. Non-fee expenditures are additional financial resources to schooling not captured in institutional costs. For primary school pupils in some countries there are also boarding costs. Household contributions to school are contributions, in cash or kind from families to school and/or school personnel (e. g. teachers). Contributions to school can be used in a variety of ways, for example, to purchase reading materials for a library, to purchase sports equipment, or to construct a school building. They are captured in the institutional costs of a school. In some countries, household contributions to teachers are the main source of income for rural primary teachers (Paulsen, 1981; World Bank, 1991). Household contributions can be important in the financing of education in that they augment public resources to education and they can be managed by school personnel. Indirect private costs of education refer to the economic value of the opportunities foregone as a result of schooling. The opportunities foregone can be a child’s labor in family production, in looking after younger siblings, and/or in performing other household chores. Such costs are usually difficult to estimate and assumptions have to be made about the economic value of a child’s labour, nevertheless, they are still important to consider in that parents sometimes withhold their child from school because of the need for the child’s labor, especially for parents in the rural areas (Psacharopoulos and Woodhall, 1985). In a recent study of India, Tilak (1985, p. 22) estimated that the indirect private cost in terms of foregone earnings accounted for about 40% of the real cost to education, based on 1977-78 data. For purposes of improving education quality, there are at least four reasons for considering private resources to education. First, direct private costs and household contributions are direct private resources that augment public resources to education. Some of these direct private resources (such as school fees and household contributions) can be used by the school as intentions to raise quality. Second, how parents allocate their resources to schooling is also relevant. Parents may be encouraged to spend more on items (such as textbooks and other learning materials) directly related to student learning. Third, differences in private resources to education among social groups may exacerbate educational inequalities among social groups. A good understanding of the variations in private resources to education will inform educational policies designed to mitigate educational inequalities. And fourth, the omission of private resources can significantly underestimate the true costs of education and may lead to erroneous estimates of the costs of quality-improvement interventions. To date, there are very few studies of private resources to education in developing countries, and information on private resources to education in these countries is either lacking or fragmentary (Tsang, 1988). However, the available evidence indicates that private resources to education are very substantial (Tilak, 1985; Tan, 1985; Paulsen, 1981); they also vary significantly among countries and type of school (Wolff, 1985; Schiefelbein, 1986). These preliminary findings indicate the potential of private resources to education as a policy option for educational decision makers for influencing educational quality. 4. DIRECT PRIVATE COST OF EDUCATION [TUITION FEES] According to Tsang (1995), Direct private costs are defined as household educational expenditure related to a child’s schooling, including tuition expenditure and non-tuition expenditure (such as spending on other school fees, textbooks and supplementary study guides, uniforms, writing supplies, school bag, transportation, and boarding). Thus, direct private costs are divided into two components, non-tuition costs and tuition costs. Non-tuition costs are put into two groups: instruction-related costs (such as parental expenditures on textbooks, workbooks, and writing supplies) and non-instruction costs (such as parental expenditures on uniform, school bag, transportation, shoes and sportswear, and school fees on sport activities and other school events). However, private direct cost in this project includes only tuition fees. Wolff provided measures of the direct private costs for students in secondary schools in nine eastern African countries (1985, pp. 51-55). The ratio of total direct private cost to total cost per student varies according to the type of secondary schools and country. It ranged from 0% for day schools in Somalia for 1981-82 to 81% for assisted Harambee schools in Kenya for 1981-82. The ratio for boarding schools was consistently higher than that for day schools. On the average, direct private costs accounted for one third of the total cost per pupil. High direct private costs were also reported in Tan’s study of secondary schools in Tanzania (1985b). She found that even though state school students paid no fees, their school-related expenditure added up to US$139 per student in 1981. The direct private costs for students in private schools were even higher (US $439). Bray (1996) surveys educational cost studies in nine East Asian countries. He finds that direct private costs as a percentage of total costs in public primary schools range from less than 10% in Lao PDR to over 70% in Cambodia. Most hover around 20%. Carnoy and Tores (1994) finds that parents assume about 30% of the total cost of public primary education in Costa Rica. Carnoy and McEwan (1997) carry out a similar study in Honduras. Restricting their attention to uniforms, school supplies, and matriculation fees, they find that direct costs account for 43. 5% of total costs; under more conservative assumptions, the figure is still 27. 4%. 5. INSTITUTIONAL COST OF EDUCATION This consists of capital cost and recurrent cost. Capital costs are associated with durable educational inputs particularly land, building, furniture and equipment which are made use of in a single fiscal year. Usually people talk of capital stock versus capital flow. The stock of capital is inventory of buildings equipments and other capital items out sting at a given point in time. It is like reservoirs that can be drained down by depreciation or renovate and enlarge by new inflows. The volume of an educational system capital stock can be measured by depreciating the original cost of each in the inventory at the appropriate rate (adjusted for major repair, additional and replacement made in the items). Educational expenditures are those that contribute directly to teaching, learning and research, for example, teachers’ salaries and allowances, salaries and allowances of administrator, that is, non-teaching staff, expenses on books and stationeries, transport cost other consumable materials like water, electricity, post and telegram etc. and additional buildings. Thus, expenditures on consumable goods such as materials and personnel salaries, rent, interests, grants etc used up within an accounting year are classified as recurrent expenditure (cost). While capital (cost) expenditures include the purchase of durable assets such as buildings or equipment, that are expected to yield benefits over a longer period. To Psacharopoulos and Woodhall (1997), the crucial distinction between recurrent and capital cost lies in the source of finance. To them, recurrent expenditures are financed from current income or revenue, while capital expenditures are financed by loans from international agencies as well as other sources of income. Owning to the fact that the recurrent education expe.   

Hart Rudman Commission Report Essay

The U.S. Commission on National Security/21st Century, frequently known as the Hart-Rudman Commission after its chairmen, issued its third and final report in January 2001. The bottom-line conclusion is that the primary national security challenge that the United States will face in the next 20 or 30 years will be an attack by an adversary on the American homeland which could produce thousands of casualties. To deal with this threat, the commission calls for a major reorganization of the U.S. national security apparatus. The changed security environment and the changed threat to American society suggest a fundamental rethinking of the organizations designed to achieve national security. Phase 1 – New World Coming: American Security in the 21st Century was the first report completed by the Commission (July 1998 – August 1999). This Report is dedicated to understanding how the world will likely evolve over the next 25 years. It describes global trends in scientific, technological, economic, socio-political and military security domains and the interplay of these developments on U.S. national security. Pro: The nation has a better understanding of the global effects that affecting America; therefore, it helps better preparation the nation to tackle any upcoming obstacles. Con: With the advanced technology development, more dangerous weapons are being developed. Phase 2: Seeking a National Strategy: A Concert for Preserving Security and Promoting Freedom (August 1999 – April 2000). This Report devised a U.S. national security strategy to deal with the world in 2025. The purpose of the Phase II Report is to define an American strategy based on U.S. interests and key objectives. It develops a strategy for America to secure the benefits of a more integrated world to expand freedom, security, and prosperity and to dampen the forces of instability. Pro: The development assisted in strengthens our security to safeguard our  nation. Con: In order to tighten our national security, the general public somewhat has to scarify levels of privacy. Phase 3 – Roadmap for National Security: Imperative for Change (April 2000 – February 2001). This Report recommended significant and comprehensive institutional and procedural changes throughout the Executive and Legislative Branches in order to meet the challenges of 2025. Pro: The creation of the Department of Homeland Security marks a significant step forward for the United States in addressing the threat posed by terrorism within its borders. Con: The recommendation of significant restructuring to re-align government offices, branches, and procedures with the global realities, we are giving more power to the government to change the structure of our nation; how one can be certain this will lead to positive outcome. Reference Lathrop, C., & Eaglen, M. M. The Institute of Land Warfare, (2001). The commission on national security/21st century: A hart-rudman commission primer (NSW 01-2)

An Analysis of Nickel and Dimed by Barbara Ehrenreich Essay

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Professional solutions to the impact that the increasing concern of how alcohol consumption affects the rate of interpersonal violence has had on biologists in Finland - Research Paper Example Understanding genes causing alcoholism is vital in finding lasting solutions to the problem of alcoholism, and scientists in Finland have been concentrating in gene therapies to identify these genes related to alcoholism. Individuals addicted to alcohol consumption have numerous gene constitutions that interact with environmental factors to influence them into drinking and result into the drinking problem. Gene therapy have helped in understanding gene vulnerability in which is significant in finding curative measures in helping those individuals who are heavy consumers of alcohol. In addition, scientist have discovered and are still discovering various drugs that have the ability to suppress the alcohol genes in individuals and an example is that aldehyde dehydrogesnase has been discovered to help in neutralizing the GABA gene which has been discovered to lead to addiction of alcohol in individuals. Scientists are also advocating for educational programs to help in solving the high rate of interpersonal violence caused by excessive alcohol consumption amongst individuals. Loneliness has been studied to be a key problem in encouraging people to drink alcohol. This is because they find it hard to control their habits therefore resort to drinking to achieve a false confidence in communicating and interacting with individuals. Low self esteem and instant gratification are factor which lead to alcohol consumption and interpersonal violence amongst individuals. Therefore, scientist are emphasizing on the need to sleep to help in solving the problem of loneliness and prevent consumption of alcohol in individuals who drink because they are lonely or need instant gratification from various issues affecting their lives (The Portman Group ). Examples of these programs include off-time pubertal training which is used to predict physiological

Examine the Treatment of Women and Minortities in Corportations Essay

Examine the Treatment of Women and Minortities in Corportations - Essay Example But, despite these changes, many in the world in positions of power do not have the patience or adaptability to accept the fact that woman can play a leading role, and so discrimination has become a normal experience for women. This paper examines how females are treated in companies as they have now become a threat to the continued economic and political ascendancy of men. Table of content Introduction 4 Public policies 6 Public policies about women and minorities 7 Role of corporations in affecting public policies about women and minorities 8 Programs run by the corporation that helps in affecting women and minorities 10 Mission statements for how women shall be treated in corporations 11 Conclusion 12 Examine the Treatment of Women and Minorities in Corporations Introduction Women in America face different opportunities, types and levels of treatment, and cultural acceptance and norms than a century ago. Women a hundred years ago were not expected to have full and free civic and c ultural participation, and were expected to ultimately deserve domestic tasks, have and raise offspring. Social norms constructed women as passive and frail, and not as competent to achieve strongly or intellectual all that men could. Men were supposed to be breadwinners, strong John Wayne figures with unquestioned authority over the home and over children. Though this was always an idealized view of the world, and ignored micro-conflicts going on in the culture at all times (especially since the feminist movement is as old as the 19th century), certainly these archetypes and schema are still important to cultural formation today. Changing role of women today Counterintuitively, despite obvious cultural and social changes, family responsibilities have not modified much in today's society. Women might be in the workplace more often, but the conventional responsibilities of women are still dominant. They are still the very compassionate provider and nurturer of infants and children, t he comforter for the weeping young offspring and the feminine existence of the household. While the husband's job has diversified into more domestic chores such as cooking, cleaning, attending PTA meetings, and going to soccer games, they still overwhelmingly are considered to have the role as head of the household, not its manager. Women have picked up more economic labor, but this has not been met by men picking up commensurate domestic labor (Hochschild, 1990). This is of course increasingly at odds with a world where women can often out-earn their male counterparts and are often more educated and qualified. Can women truly "be like the man", in terms of domestic authority, economic power, etc.? Arguably, yes. Women are increasingly capable of managing money, handling home improvement projects, and being single parents and sole breadwinners. Women aren’t likely to become as physically strong as men, but that has never been a truly important consideration in an industrializ ed society. Women are increasingly capable of thinking like men, but still being in a somewhat subordinate period and having different gender norms and construction have made it unlikely that women will be like men in terms of lived experiences, values and

Promotional techniques Coursework Example | Topics and Well Written Essays - 2500 words

Promotional techniques - Coursework Example Section-A: Advertising and Design: 1. Target Market Profile: The products of MAC target a wide range of consumers that encompasses people of all age groups, cultural and economic backgrounds and gender. However, they accord significance to working with children and families. Therefore, their target market is quite wide and diversified and they will have to incorporate variety in their products and well as promotional techniques. On the other hand, due to their emphasis on children, youngsters and families, their strategies will also have to be devised to appeal to this segment of audience. Thus, while designing product promotion strategies and visual ad materials, they have to make sure that these things appeal to the whole range of their target market. 2. Product Differentiation: In the case of MAC, product differentiation is a key component for them to gain access to a wide variety of consumers whose spatial recognition, aesthetical perceptions and expectation of quality vary drast ically. Spatial recognition plays a major role in the case of art and evidence suggests that spatial differentiation leads to â€Å"greater product differentiation† (Datta & Sudhir 2012: 2). So far it relates to products such as arts and arts classes, the expectations of MAC’s audience vary drastically. ... Ads of this nature are highly effective not only in informing and educating the consumers but also to â€Å"manipulate and persuade† them (637). Taking into consideration the target audience of MAC, which encompasses people of all ages and backgrounds, above line ad can be an effective means to introduce and strengthen their brand as well as to create â€Å"favourite images† constantly in the minds of the consumers (637). As can be discerned from the Target Market Character Profile Assessment (CPA) sheet, a major portion of the consumers for MAC falls in category that views visual media at a higher rate. Thus, the most appropriate option for promoting their products is through television advertisement. This will enable them to access a large segment of the audience such as children and youngsters who are their main focus as well as adults including elders. The rate of consumption of TV of all categories of the target audience is quite high and hence TV ads will enable t he company to make their product to reach to almost hundred percent of the population. On the other hand, it is relevant that though it is primarily locality based, MAC belongs to the category of a tourist attraction and therefore their products have relevance to audience at national and international levels. Thus, ad campaigns through national television networks will enable the company to access an audience from the domestic market as well as those who come to England for business or tourism purposes. Another major above the line ad platform for this company could be the print media such as news papers and magazines. Ads in this media will enable them to access a major portion of the audience such as elder people, adults as well as

Short Answers Assignment Example | Topics and Well Written Essays - 1250 words

Short Answers - Assignment Example Between kazuo’s camera andKurosawa’s intuitive directions, there is hardly any words needed to be used. The inconsistency is evident from this point where the camera accounts for the gesture, passes a forest’s breeze rush. The truth showed twenty four frames for each second, a bit different every time. Outstanding in the stellar cast is Toshiro’s bug-bitten outlaw, his antics surprise and even confuse into depths. Inconsistency is a cyclic technique employed in films to inspire the audience and make it interesting. A film may have a flow but at some point it makes a new turn and then it takes the pattern. The pattern is crucial in movies for capturing the audience and breaking boredom. Inconsistency captures senses of the audience as they are left with a range of conclusion on how the film is flowing and its conclusion. It is also vital in capture of emotions of the audience in different ways. Lastly, inconsistency is meant to disapprove the expectation of the audience there by making them attentive. Question two From time immemorial, film buffs, film critics and filmmakers will refer to a film period by the name the French new wave. To other people the term is to be thrown out to sound impressive. For some other people it carries significance and inspiration that represents a defining moment in cinematic innovation and individuality. It is very vital to note that while cahiers critics talked about their views, there was variation and diversity within the groups. This ranged from cinematic aesthetic to age. It was by diversifying their thoughts that they were able to challenge their views and engage in debates. The French new wave from their debates and diversification made films that shared variety aspects of filming in Europe making it unique. The French new wave created films in various genres deviating from the usual narrative conventions. The use of held cameras, natural lighting, real locations and improvised scripts formulated a feeling of realism. These techniques were different from the ones other movements employed. One of the directors’ aims was to have the audience know that they are watching a film. This was done through the medium employed. The directors had a character talk to the audience face to face hence having a break on the fourth wall. At that time it was a unique, surprising and new technique which today is employed in present cinemas. This movement also employed a film that maximized memory as a subject, showing a changing mentality that is modern in the history of film making. The technique the movement used was unusual as it influence other movements as they adopted it. Question three Third Cinema is known to be credited to two filmmakers, Octavio Getino and Fernando Solanas. Following a film completion in 1968, the two drafted a manifesto. The manifesto had a laid down structure on the classification of cinemas: the first cinema, second cinema and the third cinema. First cinema is a Hollywood production model. It also applies to other cinema production of in other countries that is done in large scale like Bollywood. A very vital factor for the two, the production mode represents an ideology that there exists a specific relationship between the spectator and film where cinema is taken as a spectacle (Chanan, pp.375). The cinema relays the messages of an overwhelming ideology through its content, its production

Success in its contemporary overview Essay Example | Topics and Well Written Essays - 1000 words

Success in its contemporary overview - Essay Example This involves accomplishment of the set aim and purpose and this is accompanied by a favorable outcome of the relevant underlying action taken. On the other perspective but ascribing to the above assertion is that success is the growth development and the improvement of an individual becoming better than before. In general I can assert that success means for an individual to be able to achieve what he or she has set to do or accomplish. The person whom I consider to be successful is the Barrack Hussein Obama. Barrack Obama is the current president of the United States of America. Barrack Obama being the first black president in the history of America attributes him to being not only a successful politician but also a successful campaigner. The success of president Barrack Obama is greatly attributed to his successful accomplishments he has achieved in USA for the first term he is about to complete. Obama was able to pass the universal health care bill whereby he was able to accomplis h what other presidents like George Bush and Bill Clinton had unsuccessfully tried to pass. Secondly is that Obama successfully prevented the second great economic depression which was looming hat the time he took over leadership from the republican George Bush, he did this successfully by passing the economic stimulus along other innovative policies adopted by the federal governments. Obama has been able to successfully end the war in Iraq by reducing the number of American forces in Iraq. By ending the war the Obama government has been able to do away with the costly and misguided war with no clear purpose and aim. Since the Obama government took over leadership, the president has been able to make a good international image and the perception of USA. He has successfully repaired the bad image by enhancing the relationship with other influential foreign powers across the world. Obama has successfully brought reforms in the United States Judicial system by successfully appointing t wo Supreme Court justices. Also it is notable that Obama has successfully brought financial reforms in the various American industrial sector as well as the educational reforms. With these few notable evidence which attributes Obama being a successful leader and a politician, there are many more which relates to the same. From this it can be asserted that Obama is one of the successful politicians who will be remembered in the American history. In my opinion success cannot be perceived to be spectacular but it is evident in an individual’s life. Therefore whatever goal or objective that one desires is facilitated by the success determinants which are universal in regard to the success of an individual. These determinants are the inner qualities and powers that are required for the achievement. The first one is the individual’s ability to make appropriate decisions quickly in regard to what is supposed to be achieved. Secondly is the strong desire that is required as a driving force towards success. This is complimented by the will power which is the boosting morale in cases of anticipated failures. The level of concentration also matters and this is the individual’s ability to concentrate on the goals and objectives on what is to be done. Another determinant is the set visions which guides and motivates the individuals towards success. Finally regards to self-discipline and persistence where and individual to succeed must have a set of code and ethics that acts as guidance through ought the road to success. The person identified is a CEO of his own company which is has its operations all over the country. The person also owns other investments as shares in numerous profit making companies notably in various sectors of the economy. He defines success as the ability of the individual to

Imperalism in Algeria Term Paper Example | Topics and Well Written Essays - 3500 words

Imperalism in Algeria - Term Paper Example As a result of this, the wave of imperialism spread from the present day rich countries to the present day third world countries. With imperialism came colonization since this was the only way that the powerful nations would be able to derive the raw materials they so desired. Continents like Africa were adversely affected by the wave of imperial ism since at the time; they were amongst the least civilized and developed politically, economically and culturally. Therefore, the powerful nations came up with new civilizations and they introduced new cultures to the weaker nations. Apart from this, they empowered the weaker nations economically and politically so that they would be at par with the rest of the nations in other parts of the world. However, the civilization did not come with its flaws. The weaker nations faced the oppression of the stronger nations due to a scramble of raw materials. The African continent had so many natural resources that had not been exploited such that E uropean leaders convened in Berlin in 1886 in a convergence whose theme has been referred to as The Scramble and partition of Africa3. Apart from industrialization, nationalism also contributed to the growth and spread of imperialism. Nationalism refers to the pride concerning one’s country. Various citizens of various nations were proud of their nations and their accomplishments, which also entailed taking over other areas. European nations started competing among themselves; hence, there was an enhanced pressure for these nations to practice imperialism so that a balance of power would be maintained in Europe. This was the genesis of the competition between European powers like France, Italy and Britain. It is important to note that when... It is evident from the study that imperialism began in ancient Roman cultures whereby stronger kingdoms extended their control to take over the weaker ones. The Industrial Revolution that occurred from 1800 necessitated massive raw materials for Europeans and a ready market for their manufactured products. This led to the scramble and partition of African nations by European powers. These European nations were powerful as compared to their African counterparts; hence, they had their way. They simply took over their lands. The French as compared to the British annexed large chunks of land as a means of expanding their empire, hence, block the expansion of the British Empire. The French set foot in Algeria in 1830, and for a century they ruled this country with the policy of assimilation whereby people were made to embrace French cultures. This was a divide and rule gimmick which ensured that the resistance was reduced. After a century and a quarter, the French decided to grant indepen dence to the Algerians. Although the French were not beaten in war, much credit must be given to the Algerians for resisting French rule between 1954 and 1962 in a series of wars. Independence was finally granted in 1962. After Independence, the leaders have tried to annihilate the French policies that were so characteristics of the colonial period. In the late 1960s, the government of Houri Boumediene, the then Algerian President, embarked on total arabization as a state goal and this went towards promoting the Arabic language in schools and in bureaucracies.

Innate immunity in tuberculosis Essay Example | Topics and Well Written Essays - 3000 words

Innate immunity in tuberculosis - Essay Example of the body, and patients would just waste away with no effective intervention; however, to date, this infectious disease can be successfully treated with antibiotics (Schiffman, 2008). Brill et al., (2001) reported that tuberculosis remains to be the major health problem worldwide and because of the prevalence of human immunodeficiency virus (HIV), tuberculosis becomes more significant in the years to come in regions where there is an endemic case of intracellular Mycobacterium tuberculosis pathogen (Brill et al., 2001). Todar (2008) stated that a human immune system is composed of two major subdivisions, namely: (1) Innate or non-specific immune system, and (2) adaptive or specific immune system. The primary or the first line of defence mechanism against invading organism is known as the innate or non – specific immune system (Todar, 2008). This contains cellular and humoral components by which the protective functions are carried out (Todar, 2008). Junqueira - Kipnis et al (2003) noted that with M. tuberculosis, the innate and adaptive immune systems contributes to the defense of the host. Van Crevel et al (2002) noted that the outcome of the infection depends greatly on the relationship between M. tuberculosis and the human host. Both the innate and adaptive defense mechanism is involved with respect to the host. Hence, mechanisms to circumvent and antagonise protective immunity have been developed by M. tuberculosis. The component of the innate immune response are formed by phagocytosis and subsequent IL -12 secretion that are initiated in the absence of prior antigen exposure (Raja, 2004). Natural resistance - associated macrophage protein, neutrophils, natural killer cells, and many others are considered as the component of innate immunity. Raja added that the first line of defense in the innate immunity of M. tuberculosis is played by the plasma lysozyme and other enzymes. Van Crevel et al (2002) noted that macrophages are â€Å"main effector cells†

Effect of cashless police in nigeria Essay Example for Free

Effect of cashless police in nigeria Essay Vol. 1 (2), pp. 040-043, April 2013. Research Article Impact of Cashless Economy in Nigeria *Omotunde Muyiwa1, Sunday Tunmibi,1 and John-Dewole A.T.2 1 School of Computer Science, Mathematics and Information Technology, Houdegbe North American University, Republic of Benin. 2 Department of Computer Science with Electronics, Faculty of Information Technology and Applied Sciences Lead City University, Ibadan. Nigeria. *Corresponding Author’s email: [emailprotected] ABSTRACT This paper studied the impact of cashless policy in Nigeria. The policy was introduced by Central Bank of Nigeria (CBN) in December 2011 and was kick-started in Lagos in January 2012. Survey research was adopted with questionnaire as data collection instrument. Responses from the respondents show that cashless policy will increase employment; reduce cash related robbery thereby reducing risk of carrying cash; cashless policy will also reduce cash related corruption and attract more foreign investors to the country. The study, therefore, shows that the introduction of cashless economy in Nigeria can be seen as a step in the right direction. It is  expected that its impact will be felt in modernization of Nigeria payment system, reduction in the cost of banking services, reduction in high security and safety risks and also curb banking related corruptions. Keywords: Cashless economy, Cashless policy, Lagos State, Nigeria. INTRODUCTION Cashless economy is an economy where transaction can be done without necessarily carrying physical cash as a means of exchange of transaction but rather with the use of credit or debit card payment for goods and services. The cashless economy policy initiative of the Central Bank of Nigeria (CBN) is a move to improve the financial terrain but in the long run sustainability of the policy will be a function of endorsement and compliance by end-users (Ejiro, 2012). The CBN cash policy stipulates a daily cumulative limit of N150, 000 and N1, 000,000 on free cash withdrawals and lodgments by individual and corporate customers respectively in the Lagos State with effect from March 30, 2012. Individuals and corporate organizations that make cash transactions above the limits will be charged a service fee for amounts above the cumulative limits. Furthermore, 3rd party cheques above N150, 000 shall not be eligible for encashment over the counter with effect from January 1, 2012. Value for such cheques shall be received through the clearing house. All Nigerian banks were expected to cease cash in transit lodgment services rendered to merchant-customers from January 1, 2012. The policy through the advanced use of information technology facilitates fund transfer, thereby reducing time wasted in Bank(s). Wizzit, a fast growing mobile banking company in South Africa has over three hundred thousand customers across South Africa. Likewise, M-PESA was introduced in Kenya as a small value electronic system that is accessible from ordinary mobile phones. It has experienced exceptional growth since its introduction by mobile phone operator (Safaricom) in Kenya in March, 2007 and has already been adopted by nine million customers, which is about 40% of Kenya’s adult population. Wizzit and other mobile financial services including MPESA in Kenya are helping low income Africans make financial transaction across long  distance with their cellphones, thereby reducing their travel cost and eliminating the risks of carrying cash and also avoiding most banking charges (Akintaro, 2012). It is assumed that the proper implementation of mobile phones and other technologies can aid the implementation of cashless policy and hence, the growth of cashless economy in Nigeria. The introduction of the implementation of cashless policy (policy is program of actions adopted by government) began in Lagos State, Nigeria. Why Lagos? According to Central Bank of Nigeria (CBN, 2011) Lagos state accounted for 85% of POS and 66% of cheques transaction in Nigeria. Cashless economy aims at reducing the amount of physical cash circulating in the Nigeria economy and thereby encouraging more electronic–based transaction. According to Central Bank of Nigeria (CBN, 2011) the policy is expected to reduce cost incurred in maintaining cash-based economy by 90% upon its full implementation in Nigeria. This study aims to look at the impact of cashless economy in Nigeria. www.gjournals.org 40 Greener Journal of Internet, Information and Communication Systems Vol. 1 (2), pp. 040-043, April 2013. 2. BRIEF LITERATURE REVIEW Cashless economy is not the complete absence of cash, it is an economic setting in which goods and services are bought and paid for through electronic media. According to Woodford (2003), Cashless economy is defined as one in which there are assumed to be no transactions frictions that can be reduced through the use of money balances, and that accordingly provide a reason for holding such balances even when they earn rate of return. In a cashless economy, how much cash in your wallet is practically irrelevant. You can pay for your purchases by any one of a plethora of credit cards or bank transfer (Roth, 2010). (2004) observed that developed countries of the world, to a large extent, are moving away from paper payment instruments toward electronic ones, especially payment cards. Some aspects of the functioning of the cashless economy are enhanced by e-finance, e-money, e-brokering and e-exchanges. These all refer to how transactions and payments are effected in a cashless economy (Moses-Ashike, 2011). Marco and Bandiera (2004) argue that increased usage of cashless banking instruments strengthens monetary policy effectiveness and that the current level of e-money usage does not pose a threat to the stability of the financial system. However, it does conclude that central banks can lose control over monetary policy if the government does not run a responsible fiscal policy. Echekoba and Ezu (2012), in a research carried out in Nigeria, observed that 68.2% of the respondent complained about long queues in the bank, 28.9% complained of bad attitude of teller officers (cashiers) while 2.89% complained of long distance of bank locations to their home or work places. Likewise, in her 24th NCS national conference in December 2011, CBN data shows that 51% of withdrawal done in Nigeria was through automated teller machine (ATM), while 33.6% was through over the counter (OTC) cash withdrawals and 13.6% through Cheques. Payment was also done through point of sales machine (POS) which accounted for 0.5% and web 1.3%. Therefore, if the introduction of ATM in Nigeria cash withdrawals system reduced OTC withdrawal; then it will implies that introduction of cashless policy supported by application of information technology can achieve more to reduce over dependent on cash payment in Nigeria economy system. However, Akhalumeh and Ohioka (2011) observed some challenges with the introduction of cashless policy. Their findings show that 34.0% of the respondents cited problem of internet fraud, 15.5% cited problem of limited POS/ATM, 19.6% cited problem of illiteracy and 30.9% stayed neutral the respondent not been sure of problem been expected or experienced. While in some quarters there was fear of unemployment, some believe it will create more jobs especially when companies manufacturing POS machine are cited in Nigeria. More so, data sourced from Central Bank of Nigeria portal shows that Lagos state, with a population of 17 million people, only has sixty one  Point Of Sales, twenty bank branches and twenty four ATMs per 100,000 people which are far less to satisfy the needs of the population. These data verify the claim of Echekoba and Ezu (2012) on the problem of cash based economy and cashless policy in Nigeria. For effective cashless implementation in Nigeria availability of suffi cient and well-functioning infrastructure (notably electricity), harmonization of fiscal and monetary policy, regular assessment of the performance of cashless banking channels, consideration of the present state and structure of the economy, redesign of monetary policy framework and greater efforts towards economic growth whilst managing inflation should be considered (Odior and Banuso, 2012). 3. RESEARCH METHODOLOGY This study was carried out, using accidental sampling method, in Lagos state, Nigeria. A total of 500 traders, students and civil servants were sampled. Questionnaire was used as data collection instrument, with questions on demographics and benefits of cashless economy in Nigeria. The major statistical technique used was descriptive (use of frequency tables and charts). 4. RESULT 4.1 Demographics responses on gender show that male respondents accounted for 55.6% while the female respondents are 44.4%. Figure 1 and Figure 2 presents the responses on age and occupation, respectively. For age, majority of the respondents are between 18 to 25 years, this is followed by those between 26 to 40 years while the least number are between 41 to 60 years. For occupation of the respondents, the highest percentage (44.4%) is traders, followed by students (33.3%) and civil servants (22.2%). www.gjournals.org 41 Vol. 1 (2), pp. 040-043, April 2013. Greener Journal of Internet, Information and Communication Systems 41-60 years 22% 18-25 years 45% 26-40 years 33% Figure 1: Age of Respondents 45 40 35 30 25 20 15 10 5 0 Traders Students Civil servants Figure 2: Occupation of Respondents 4.2 Benefits Table 1 shows the view of respondents on benefits of cashless economy in Nigeria. The lowest percentage, 11.1% of the respondents, believed that cashless policy will increase employment. A higher percentage, 22.2% of the respondents, believed that cashless policy in Nigeria will reduce cash  related robbery thereby reducing risk of carrying cash. The highest percentage of the respondents believed that cashless policy will reduce cash related corruption (33.3%) and cashless policy will attract more foreign investors to the country (33.3%). Table 1: Benefits of Cashless Economy in Nigeria Benefits of Cashless Economy Increase employment Reduce cash related robbery Reduce cash related corruption Attract more foreign investment Total Percentage (%) 11.1% 22.2% 33.3% 33.3% 100% www.gjournals.org 42 Greener Journal of Internet, Information and Communication Systems Vol. 1 (2), pp. 040-043, April 2013. 5. CONCLUSION The study, impact of cashless economy in Nigeria, focused on the three major categories by which Nigerians can be divided – traders, students and civil servants. More number of traders was sampled, compared to students and civil servants, because they are more into business and financial transactions. More so, a higher number of respondents within the age bracket of 18 and 25 years show that apart from students, quite a number of Nigerian youth are  also into trade. This study shows that the introduction of cashless economy in Nigeria can be seen as a step in the right direction. It is expected that its impact will be felt in modernization of Nigeria payment system, reduction in the cost of banking services as well as reduction in high security and safety risks. This should also include curbing banking related corruptions and fostering transparency. It is also assumed that the introduction of cashless policy in Nigeria will help to reduce the amount of bills and notes circulating in the economy. This should, therefore, reduce handling operation cost incurred on conventional money, as well as reduction in cash related crimes. It should also help to provide easy access to banking services for Nigerians. REFERENCES Akhalumeh, P.B., and Ohiokha, F. (2011): Nigeria’s Cashless Economy; The Imperatives. International Journal of Management Business Studies. vol.2 pp. 12 – 17. Akintaro, S. (2012): Going Cashless. IT Telecom digest, online magazine, august,2012 CENTRAL BANK OF NIGERIA (2011): Towards a Cashless Nigeria: Tools Strategies. Nigerian Journal of Economy. 3(2), 344 – 350. Echekoba, F.N., and Ezu, G.K. (2012): Electronic Retail Payment Systems: User Acceptability Payment Problems in Nigeria. Arabian Journal of Business Management Review. vol.5, pp. 60 – 63. Ejiro, O. (2012): What Nigerians Think of the Cashless Economy Policy. Nigerian Journal of Economy. 4(6), 97 – 102. Humphrey, D. B. (2004): ―Replacement of cash by cards in U.S. Consumer Payments, Journal of Economics and Business, 56, 211–225. Marco, A. and L. Bandiera (2004): -Monetary Policy, Monetary Areas and Financial Development with Electronic Money, IMF Working Study, IMF. Moses-Ashike, H. (2011),â€Å"Cashless Economic can Reduce Risk of Carrying Huge Cash†, [Online] Available: http://www.businessdayonline.com/†¦/22217. Odior, E.S., and Banuso, F.B. (2012): Cashless Banking in Nigeria: Challenges, Benefits Policy Implications. European Scientific Journal. Vol 8, pp. 12 – 16. Roth, B. L. (2010). â€Å"The Future of Money: The Cashless Economy – Part 1†. [Online] Available: https://www.x.com//future-money-cashless-economy—part-i. Woodford M. (2003). â€Å"Interest Price: Foundation of a Theory of Monetary Policy†, Princeton University Press. www.gjournals.org 43

Thesis Objectives Essay Example for Free

Thesis Objectives Essay An inventory control system is a process for managing and locating objects or materials. In common usage, the term may also refer to just the software components. Modern inventory control systems often rely upon barcodes and radio-frequency identification (RFID) tags to provide automatic identification of inventory objects. Inventory objects could include any kind of physical asset: merchandise, consumables, fixed assets, circulating tools, library books, or capital equipment. To record an inventory transaction, the system uses a barcode scanner or RFID reader to automatically identify the inventory object, and then collects additional information from the operators via fixed terminals (workstations), or mobile computers. [1] General Objectives This study aims to make a Programmable system that can give a user the benefits and easy access on their inventory. Specific objective. to identify what kind of system suits to their company, which may help them in many ways. to acknowledge the help of a programmable system. to know how to maintain the specific system, the researcher wants to create a system to propose to xyz company to help employees access their inventory much easier. An inventory control system is a process for managing and locating objects or materials. In common usage, the term may also refer to just the software components. Modern inventory control systems often rely upon barcodes and radio-frequency identification (RFID) tags to provide automatic identification of inventory objects. Inventory objects could include any kind of physical asset: merchandise, consumables, fixed assets, circulating tools, library books, or capital equipment. To record an inventory transaction, the system uses a barcode scanner or RFID reader to automatically identify the inventory object, and then collects additional information from the operators via fixed terminals (workstations), or mobile computers.[1] General Objectives This study aims to make a Programmable system that can give a user the  benefits and easy access on their inventory. Specific objective. to identify what kind of system suits to their company, which may help them in many ways. to acknowledge the help of a programmable system. to know how to maintain the specific system, the researcher wants to create a system to propose to xyz company to help employees access their inventory much easier.

Advantages and Disadvantages of NGOs

Advantages and Disadvantages of NGOs ADVANTAGES AND DISADVANTAGES OF NON-GOVERNMENTAL ORGANIZATION AS MAJOR POLITICAL ACTOR IN GLOBAL SOUTH â€Å"To invest a little time and genuine support with real-world exchanges of information  grounded in what truly interests those in your own world†. -Mitch Throwe NGO are tugboats in international channels â€Å"Development is the strategy of evasion. When you can’t give people land reform and  Given them hybrid cows. When you can’t send children to school, try non-formal education. Then you can’t provide basic health to people, talk of health insurance. Can’t give them jobs? Not to worry, just redefine the word employment opportunities. Don’t want to do away with  Using children as a form of slave labor? Never mind. Talk of â€Å"improving the conditions of child  Labor!† It sounds good. You can even make money out of it†. -Palagumi Sainath, Everybody Loves a Good Drought; Stories form India’s Poorest Districts,  (Penguin Books, 1996), p.42 -Albert Schweitzer (1875-1965) NGO describe to a non-profit citizens, voluntary entity organized national or internationally. Thus, professional association, trade unions, foundations, religions organizations, women’s,  youth groups, cooperative associations, human right associations, and development also some  environmental protection groups, research institutes concerning with international affairs and associations dealing parliamentarians are considered NGOs. The south-based NGOs that provide services either to the rural poor or to basic level membership organizations and institutes and also with local branches of international NGOs that enjoy varying levels of autonomy. NGOs are therefore primitive from historical or formal and informal membership organizations such as framers’ associations. Even within this, there exists wide range of origins and philosophy. The majority of NGOs is miniature of major NGOs structures with minor lines of communications and is therefore capable of responding accessibility feasibility and rapidly to its client’s requirements. They are also predefined by a work ethic conductive to generating sustainable processes and impacts of development in various fields. NGOs also presence in remote locations, where it is difficult to keep government staff in post. Role of NGOs Limited technical capacities and relevant small resources bases may characterize some  of NGOs. NGOs sometimes may have limited strategic manner and weak linkage  with other players in development. NGOs may have limited managerial and  organizational capacities. In some countries, the relationship between NGOs and  government may involve political, legal, ideological, and administrative constraints. NGOs in international processes perform many functions like settings agendas,  Negotiation outcomes, conferring legitimacy and implementing solutions. Some of its major roles are as follows: Supporting aspects: Demonstration ad pilot projects: NGOs have the advantage of selection particular places for new projects and specify and as well as improved projects and also advancing the length of time which they will be maintaining those projects and tackle some shortcomings that government projects overcoming some of shortcoming that governments face in this manner. Faciliatiate communication: NGOs also can facilitate communication between people and government. Evalaution and Research: Improved and innovative activities need to be carefully documented and shared effectively and specifically monitoring would accessible for the sharing of final results with people and with the project staff. NGOs also play and important role in advocacy manner that it is implement the governmental programs from criticism to advisable form. NGOs also play an important rule nationally and internationally indeed have a typical rule in helping and encouragement for governments to taking the actions for which they have given endorsement internationally. As actors in an global civil society As actors in a global civil society, NGOs can help to recreate a countervailing force to the process that can excluded people by re-distributing assets and opportunities, injecting social values into market processes, and holding economic institutions to account for their actions. This represents the cutting edge and implementations of innovation of much NGO work today and also for the future. NGOs also represent issues and its own views in the dynamics of the developmental processes. The UN Secretary –General in 1995 said: â€Å"NGOs are a basic element in representation of new world. In all continents of world NGOs are spreading in number rapidly. And this is inseparable from the aspiration to freedom and democracy which today animates international society. From the standpoint opinion and the mobilizing powers of NGOs†. NGOs are also facing challenges to generate themselves to work in more global and strategic tracks in future. In a sense this is what NGOs are already doing by integrating micro level actions in their sense projects and advocacy activities in exact way. NGOs must create form of concrete innovations at is grass-level to connect with enforcement that can be easily influence the shape of poverty, violence and many other exclusionary violent behaviors and also capture the world of knowledge. Role of NGOs in development cooperation The basics of non-governmental organizations remain the same: to provide basic services to those who need them. Many NGOs have demolished their ability to reach poor locality for working in an accessible areas and innovate areas or in other hand achieve things better than by official organizations and agencies. Many non-governmental organizations have an ability to reach poor people, work in inaccessible areas, innovate, or in other ways achieve things better than by official agencies. Many non-governmental organizations have closest linkage with poor group of people. Non-governmental organizations resources are largely additional; they complement the development effort of others, and they can help to make the development process more feasible, translucent, transparent, participatory and accountable. Non-governmental organizations not only â€Å"fill the gaps â€Å"but they also act as a response to failures in the public and private sectors in providing basics services. Relationship of NGOs A healthy relationship is only conceivable when both parties (government and Non-governmental organizations) share same objectives. If the governmental commitment to innovating the provision of turban services is weak or low level, Non-governmental organizations will always find dialogue and correlation or even counterproductive. When government has social agenda and where Non-governmental organizations are more effective, than there is the potential for strong, collaborative relationship found in both of them. However, the mutual distinct jealousy also appears to be deep-rooted.Governemts fear that NGOs threaten national security and can erode their power. And Non-governmental organizations mistrust over the motivation scenarios of officials and also of government. Though many of the strategic Non-governmental organizations are overcoming their inhibitions and are seeking closer collaboration with governments. To support these roles and relationships, Non-governmental organizations will need to develop a range of new and improve skills and competitive in learning, mediation dialogue bridging, maintaining and influencing. Now focus of Non-governmental organizations is on narrow management issues acquiring skills valued by donors, and formal or traditional concepts of lobbying, need to be replaced by capacities wide range and include the ability to listen, learn and team work at both locally and also globally. The balance of power Non-governmental organizations in world is very hard to shift as we found and organizing this conference. Non-governmental organizations paly high level legitimacy and accountability to mount, fatally undermining the credibility that NGOs will need if they are to play in global debates. Modifications and Sustainability Most Non-governmental organizations shows themselves as catalyst for change and as well as an actor affected by exclusive changes, such as the capacity development. In terms of type of activities andabout the receiver of Non-governmental organizations efforts. Whereas the object of capacity development efforts by Non-governmental organizations formally orusually has been civil society itself through a focus on the community. For change, action and intervention need to change. According to one author, capacity development hints radical changes in Non-governmental organizations action, leading to a significantly reduced role in problem identification, design and use of interventions and greater focus on help (in doing something), strategic inputs and supporting processes aimed at strengthening developing country capacity. Functionally, this means a move away forming projects to investments in developing country program and less reliance ontechnical assistance(Gordjin, 2006: 14 ). Equally, Uvin at al. suggest that Non-governmental organizations canreadjustand expand their action by using their knowledge through activities such as training, informat ion sharing,company that helps business and advice in order to promote changes in other institutions whocorrect (should) include (s) the provisions of such support services, that is, government (2000: 1414-1417). Criticism /Disadvantages of Non-governmental organizations There has additionally been reproval on how Non-governmental organizations have utilized their funding and other monies received or raised. There is additionally disparity between Non-governmental organizations in the north and Non-governmental organizations in the south between their viewpoints and conceptions in which to implement programs in cognation to development and human rights discretely. By endeavoring to amalgamate these two discourses across the globe can engender quandaries of fragmentation of conceptions and programs. If fragmentation were to occur it would be the antithesis intention of Non-governmental organizations that were endeavoring to cumulate human rights and development into kindred programs. Issa G. Shivii is one of Africa’s leading experts on law and development issues as an author and academics. His critique on Non-governmental organizations is found in two essays. â€Å"Silence in Non-governmental organizations discourse: The role and future of Non-governmental organizations in Africa Another reprove of Non-governmental organizations is that they are being designed and utilized as extensions of the mundane foreign policy instruments of certain Western countries and groups of countries. There has withal been inundating disaster of Non-governmental organizations utilizing while lies or misinformed advice to enact their campaigns. In other words, Non-governmental organizations have been quite nescient about critical issues because, as chief scientist at Greenpeace Doug Parr claims, these organizations have lost their efforts in being authentically scientific and are now more self-intrigued. Rather than through science so as to be rationally and efficaciously practical, Non-governmental organizations are now abusing the utilizations of science in order to gain their own advantages. Human Rights and Non-Governmental Organizations: (Some Channels for Non-governmental organizations Participation in international organizations) Some of the Case studies are as following: Non-governmental organizations representatives can be on a national delegation to an international conference to advice delegates from their government (Cairo Population Conference in 1994); Representatives from Non-governmental organizations can be included on a national delegation to an international conference to represent the NGO and conduct negotiations (International Labor Organization); NGOs can send delegates to semi-public international conferences (IUCN has a membership that includes 699 BGOs as well as states and government agencies); An international organization can set up an advisory group that includes experts from NGOs, who do not represent the Non-governmental organizations (UN Advisory Board on Disarmament Matters); An international organization can give Non-governmental organizations an opportunity to participate (not necessarily in a negotiating role) in an official conference to draft a teat (ECOSOC); An international organization can give NGOs an opportunity to participate in preparatory committees for an international conference (Rio earth summit in 1992, Johannesburg summit on sustainable development in 2002); An international organization can hold a special session to give Non-governmental organizations an opportunity to make presentations (General Assembly on sub-Saharan Africa in 1986); It’s also cover some main areas i.e. Women’s economic empowerment, in achievement gender equality. Organizational Implication: Some implications are as follows in the aspect of Non-governmental organizations field: How to create and move genuinely inclusively civil society at every level of world system. How to hold other organizations accountable for their actions and ensure that they respond to social and as well as environmental requirements? How to insure and improve that international regimes are both implemented effectively and work for the benefit of needy people and also for poor communities? How to approve that profit made at global field are translated into concentrate benefit at the base roots. The above challenges raise major questions about how Non-governmental organizations organize and improve themselves to work in more and more global aspects worldwide and also some improvement in the way for future. Conclusions NGOs play an increasingly important role in the development. Non-governmental organizations can bridge the gap between government and community. Community based organizations are essential in organizing poor people, taking major action and representing the interests of their members in dialogue between Non-governmental organizations and government. On the other hand, Non-governmental organizations are better at facial thing and supply the inputs into monumental and management, also mediating between people and the wide political party, internetworking information and policy reform. By enabling framework of laws, economic and political methods and conditions the State can play and perform a fundamental role in helping Non-governmental organizations and as well as for CBOs. Non-governmental organizations may have limited organizational and managerial capacities. In some of the countries, the relationship between NGOs and government may involve legal, administrative and some political entities. Sometimes questions arise concerning the motivations objectives of Non-governmental organizations, and the degree of flexibility NGOs accept for the it’s final impact of policies and also positions they advocate. The variety of activities in which Non-governmental organizations participate has increasing rapidly since the 1980s, witnessing particular expansion in the 1990s.This has been presented Non-governmental organizations, specifically those that operate at pressure of centralization and decentralization. By centralization Non-governmental organizations, particularly those that operate at international level, they can easily assign a common theme or set of goals. Intervarsity it is also advantageous to decentralize as these increases the chances of an Non-governmental organizations behaving flexibility and effectively to localized issues. The strength of Non-governmental organizations , operating at the field level, it’s their ability to create close links to local communities, and to engender community ownership and participation in improvement at developmental effort. References: 1-Source: Charnovitz, Steve. 1997. â€Å"Two Centuries of Participation: Non-governmental organizations and international† Michigan Journal of International Law18 (2): 281-282 2-Role of Non-governmental Organizations in development cooperation Research paper, UNDP/Yale Collaborated Programme, 1999 research Clinic, New Haven 1999: Olena P. Maslyukivska 3-NGO funding Policy: INTERACT-NGO Research Programme, 2001 4-Aid, NGO and Civil Society: Eldis, 2003 5-Edwards, M. (1997) Organizational learning in NGOs: what have we learned? Public administration and development 17 (2), 235-50. 6-World Bank (1991 1b), Trends in developing countries 1991. Washington, DC: World Bank. 7- Palagumi Sainath, Everybody Loves a Good Drought; Stories form India’s Poorest Districts, (Penguin Books, 1996), p.42

The Character of Beloved from Beloved by Toni Morrison Essay -- Papers

The Character of Beloved from Beloved by Toni Morrison The character of Beloved, from Toni Morrison?s novel, Beloved, is an embodiment of the evils of slavery. Beloved, the daughter of a former slave, is a child who died before her time, therefore her existential search for identity parallels the search of self that slavery created in an innumerable amount of human beings. When reading the novel, Beloved, it is vital for the inexperienced reader to pay attention to the trials of Beloved, as they are the trials of slavery. The character of Beloved, was reborn through the souls of slavery, and gathered their collective memories as she emerged from watery depths, through a river akin to the ocean crossed by slave ships enroute to the New World. ?A fully dressed woman walked out of the water. She barely gained the dry bank of the stream before she sat down and leaned against a mulberry tree? (50). Beloved?s birth from water is an important metaphor for the river of life. When Beloved talks of dying, she speaks of being ?on the bridge? with Sethe departing from her. Don?t you remember we played together by the stream ?I was on the bridge,? said Beloved. ?You see me on the bridge ?No, by the stream. The water back in the woods.? ?Oh, I was in the water. I saw her diamonds down there. I could touch them.? ?What stopped you ?She left me behind. By myself,? said Beloved? (75). The material bridge spanning the river is a metaphor for the spiritual bridge between life and death. Beloved speaks of waiting on the bridge, then crossing over to the ?other side,? where the souls of other victims of slavery awaited sharing their collective memories with her. Therefore, when Be... ...ractice of slavery that is centered upon the human aspects of one family. Due to the fact that Beloved focuses on Sethe and her family, it is possible for the reader to become engrossed in the novel without realizing they are absorbing Morrison?s underlying message. This causes the novel to carry a more powerful message regarding slavery that a history text of the same historical content. Although the reader may not realize that the character of Beloved is a metaphor for the practice of slavery on a conscious level, the statement is absorbed on an unconscious level, allowing the reader to experience deep emotions over the horrors of such a practice. When interviewed Toni Morrison stated that the novel, Beloved, ?rocked her? and took ?everything she had? to compose. In turn, the novel evokes such pain within the reader that it takes everything one has to read.

Dead White Males - David Williamson :: essays research papers

"Carpe Diem" In the film Dead Poet’s Society there is an environment created that was rigid and strict. At Welton Academy there were four pillars of ideals that students must attain to and follow. These were excellence, honor, tradition, and discipline. A new teacher was appointed to teach English. John Keating brought with him a style that promoted the individual. This was in direct contrast to the four pillars of ideals. Mr. Keating’s Latin saying of Carpe Diem, which meant seize the day, was something that would cause problems to arise at the academy. A few of his students would deviate from academy’s path. Knox Overstreet was a young man who was attending Welton Academy. He had followed all the rules as everyone else and obeyed. However after a few of Mr. Keating’s classes he changed his outlook of life. Knox had an affinity towards this girl, Chris Noel, but it was against school policy to have women on campus during a semester. With the new saying of Carpe Diem in his mind, Knox ignored the rules and ensued after Chris. In his wooing he attended parties and even met her at her public high school. If the Headmaster found news of this, Knox would have been expelled. Despite all the consequences Know decided to seize the day and forget the whims of society to follow his dreams. Another student of John Keating’s was Charles Dalton. He was more laid back than Knox but he still adhered to the academy’s rules and regulations. Charles was completely taken by the saying, and changed his lifestyle. At the boys illegal Dead Poet’s Society meetings in which they read aloud poetry, he brought tobacco pipes and alcohol as well as girls. As seen by his new name, Nwanda, Charlie broke free of the strict life he had to follow at Welton. He even defied the Headmaster during a meeting by interrupting his speech with a phone call from "God". Although this new behavior ultimately led to his expulsion, the li fe at Welton was probably not suitable for an individual like him. Neil Perry was greatly moved by the Latin words, Carpe Diem. His father set forth such high demands and little choice for Neil. His disciplinarian father mapped out his career and life. Neil always submitted to his father but was always left unhappy and not content with all that his father had planned and all the rules that he had to abide by.

Theme of Fate and Choice in Shakespeares Romeo and Juliet Essays

The Theme of Fate and Choice, in William Shakespeare's Romeo and Juliet In William Shakespeare's tragic play Romeo and Juliet, there are four quotes about fate and choice. The characters in the play choose their own fate, it happens because of their choices or actions. First, in the beginning of the play Romeo and Juliet are referred to as 'a pair of star-crossed lovers' (Romeo and Juliet, Prologue). Second, Romeo explains to Mercutio how he has a dream that if he goes to the Montague party he will die, but Romeo chooses to go to the party anyway. Third, Romeo kills Tybalt right after his marriage to Juliet. Fourth, Romeo decides to commit suicide because he hears of Juliet's death. The first quote on fate and choice is 'a pair of star crossed lovers' (Romeo and Juliet, Prologue). The above quote shows the theme of fate because the quote establishes to the audience that Romeo and Juliet are fated to die in the play. The second quote is I fear, too early, for my mind misgives Some consequence, yet hanging in the stars, Shall bitterly begin his fateful date With th...

History of Goods and Service Tax in Malaysia Essay

1. Introduction of GST Goods and service tax were first deliberated in 2005 with the intention to introducing it in 1st January 2007. However, it was withdrawn in the following year. In 2009, GST was revived with a proposed rate of 4% to replace current Sales Tax of 10% and Service Tax of 5% in a bid to diversify national revenues. However, the idea of GST still end up floating around as it has now been officially deferred. 2. Concept of GST Goods and Service Tax (GST), also known as Value Added Tax (VAT), is a broad consumption tax. The purpose of the introduction of GST is to spread the burden which borne by consumer in some particular areas into a wide range of goods and services with a lower tax rate. Thus, government’s revenue income will eventually increase to enable the further development and budget control to the country, other than just relying on petroleum and income tax revenues. GST is a multi-stage tax as it is levied on the â€Å"value added† created at the various stages in the importation†production†distribution chain of the product to which the tax is applicable. This tax structure helps to avoid the cascading effect embedded in current Sales Tax and Service Tax (SST) which are single-stage tax. It adopts a credit offset mechanism whereby tax charged on supplies (called output tax) made by a taxable business may be net off against tax paid on inputs (called input tax) to production. Only the difference is remitted to the tax authority. Nevertheless, the cost of GST is actually borne by final customers. However, not all supplies are standard rated supply, which are subject to proposed rate of 4%. Malaysian government has announced that some 40 items, mostly essential consumables and commodities will be free of GST, that is, either the items are exempted or given a zero-rating. The only difference is that input tax credits can be claimed by registered suppliers of zero rated supplies but not the exempted suppliers. Thus, lower income groups are protected. Furthermore, GST is a form of indirect tax as it is not a statutory obligation of a person to pay the tax unless certain GST taxable goods and services are consumed. Besides, the Malaysian government has indicated that Mandatory GST registration for suppliers will be based on a threshold of sales. Current indications are that the threshold will be set at RM500, 000.00 per year. Thus, with the introduction of GST, government is able to shift the reliance on direct tax to indirect tax for sources of revenue income to maintain its competitiveness as well as sustain long-term growth of the country. 3. Fate of GST in Malaysia The passage of GST in Malaysia has not been an easy sailing. As mentioned above, the idea of GST was first announced in 2005. However, it was shelved in 2006. Again, after the GST bill tabled in 2009, the second and third reading for GST is now being deferred again. Over-reliance on the direct tax and depleting petroleum are actually the major concern of government that contributes to the imposition of GST. Furthermore, the government is of the opinion that Sales and Service Tax (SST) has reached its threshold. To increase it the country’s exports uncompetitive. Under SST, exporters were incurring as much as RM1.4 billion annually. Therefore, the only way is to institute GST. GST is considered an equitable and comprehensive system of taxation that minimizes evasion and ensures a broader revenue stream. 3.1 Judgments from Macro-economic aspect By replacing the Sales and Service Tax with GST, the government is able to diversifies its sources of taxation to avoid being dependent on any particular tax base and the stability of tax revenue is ensured. As revenue from imports and taxes from the corporate sector may fluctuate, GST will not fluctuate, thereby bringing in a steady and sustainable revenue stream that is locally generated. However, the immediate outcry is that GST will cause the general price level goes up. However, empirical study in China indicates that GST implementation did not cause any inflation. Furthermore, public do not have to be over-worried of the continuous inflation as recent research also point out that GST may bring about a one-time increase in cost of living, but the impact on inflation is low. Meanwhile, according to the Ministry of Finance, Consumer Price Index is going to reduce 0.1% due to the lower GST rate. This can be further supported by studies that indicate prices did not increase significantly before and after the introduction of GST. Thereby it is clear that imposition of GST will only cause one time increase in general prices but would not necessarily lead to inflation which is continuous increase in the average of price over the time. Furthermore, a study done by Malaysian government also shows that households could enjoy annual savings of between RM14.50 and RM347 under SST system and GST system respectively. Additionally, it is indicated that the business sector could expect total annual savings of some RM4billion under the GST regime, while exporters would save RM1.4billion annually under a zero-rate system. Also, GST improve export competitiveness due to zero-rated and boost tourism because of the refund of GST.However, recent study argues that Malaysia can enjoy this trade competitive advantages only when there is no delay in input tax refund that cause increase in price of exports. Furthermore, there are many arguments against the indirect tax reform in developing countries. A country like Malaysia with presence of a substantial ‘informal’ sector, substituting VAT for border taxes is likely to deter the growth and development of the economy as a whole as VAT might drives firms from the formal sector into the shadow of informal economy. Many studies have indicated that developing countries consists of a very large size of informal economy. Informal economy is defined as the segment of the economy that escapes the tax net; it thus includes both the shadow economy and agriculture. Also, they argue that the imposition of VAT may also retard the development of markets, especially in the rural areas. As mentioned, imposition of GST diversifies government’s revenue sources and increase income. However, a previous study of GST in Mexico indicated that tax revenue increase might not be as large as suggested by standard literature due to the increase of the informal sector, shrinking the tax base. Furthermore, as a developing country, Malaysia may not benefit from the implementing GST due to the high administrative costs. Meanwhile, as GST was deferred, road shows, seminars and public education campaign are still being held by the authorities ever since the first announcement of GST in order to create awareness amongst the public about the oncoming tax transition. On the contrary, in the same time, GST opponents have been expressing negative by starting an anti-GST task force to protests against the implementation. Sentiment is that Malaysia is ranked more corrupt than ever and people are cynical that imposing GST will only be another avenue for corruption. From the discussion above, it can be seen that imposition of GST can improve collection of revenue in a more comprehensive, transparent and effective manner. Furthermore, more savings for households and corporate sectors can be expected with the substitution of SST with GST. Government has been paying effort in educating the public, however, hesitated in implementing the GST several times because of the lack of infrastructure to effectively collect the taxes. Furthermore, Malaysia is currently in a developing stage. There are still many informal sectors like agriculture sector and goods that are exempted from this system. Besides, the corruption issues in the country have yet to be addressed. It seems that the government needs more time to get ready for the implementation of GST and, thus GST might be implemented later rather than sooner. 3.2 Judgments from Micro-economic aspect (i) Corporate aspect GST is tax collected on behalf of government. Given the claimable input tax feature, GST is deemed not to be a business cost. However, GST will place a burden on the corporate sector (especially Small and Medium Enterprises), which will be responsible for collecting the new tax. SMEs may face the problem of cash flow difficulty due to the payment of GST upfront. Also the employment of qualified internal staff with the necessary experience can be quite costly. To add on to the problem, software programs would need to be revised to take into account the GST element hence adding on to the cost of operating a business. As conclude by studies, the compliance cost of SMEs is substantially higher than larger firms. Thus, GST compliance is four times more regressive to SMEs as compared to large firms. Again, representatives of the corporate sector have already expressed fears that corruption and bureaucratic ineptitude could raise the cost of administering the tax, thereby increasing companies’ operating costs. Furthermore, with regards to the threshold limit, survey done by The Associated Chinese Chambers of Commerce & Industry of Malaysia (ACCIM) ,with a small samples of 2000 people, has indicated that a threshold of RM5 million above is the most acceptable level instead of RM500,000. Extra compliance cost has a very high possibility of causing them to have substantial amount of revenue forgone. Even the neighbor country of Malaysia, Singapore, has a threshold limit of SGD$1 million. Shockingly, 80% of the respondents indicated that their computer systems are not ready to cater for the administration of GST. All of the reasons above clearly show that GST compliance is a very big issue to the corporate sectors, especially SMEs. High compliance costs that will be incurred for new software purchasing, staff training and low threshold limit have make them react very negatively towards the proposed GST. Thereby, it takes time for government to allay the fear of the corporate sectors and address the compliance cost issue. Thus, GST might be implemented later rather than sooner. (ii) Individual aspect Public are very reluctant to accept the implementation of GST. Some of them even formed a group representing the public to protest and express their non-approval for the introduction of the proposed GST with the contention of GST will â€Å"feed the rich and starve the poor†. Also, they are worried that those unscrupulous traders might take advantage of the GST to unnecessarily increase prices and pass this down to the final consumer. Actually, government has been spending time creating public awareness about the GST. However, the effort does not seem to be enough that most of the people do not actually realize that the lower income groups are protected as most of the basic necessities are actually zero-rated and tax exempted. Consumers have a choice to a certain extent whether to pay the tax should they decide to consume any of the non-essential goods and services. When it comes to exempting â€Å"basic essentials† from GST, however, there are arguments against list for political popularity. This is because too many exemptions can nullify the purpose of GST as a broad revenue base. Again, the â€Å"bureaucratic culture† in Malaysia further erodes the confidence of public towards GST. To sum up all the reasons above, given political sensitivity of the GST and the difficulty of controlling the reactions of the public and the corporate sector, the government might want to ensure that there is a long gap in between for the introduction of GST even though GST can be beneficial to the country. Besides, the Malaysian government needs time to establish computerization system and trained personnel for the tax transition. However, the budget deficit and depleting natural resources leave the federal government with little choice. Furthermore, the authorities has stressed that SST has reached its threshold, GST is the best option for the tax reform. Thus, given the reasons above and efforts of government create public awareness of GST, it might seen that GST is already in the pipeline and the current deferment was actually to allow the authorities to have more public awareness program and to give the corporate sector more time to get ready for the tax transition. 4. Equity of GST As indicated by government, GST provides equitable treatments as lower income groups are protected by zero-rated and exempted mechanisms. This method has been argued as simplistic as it ignores a number of important facts. First, empirical research indicates that there are significant difference in the pattern of expenditure between the poor and rich. Engel’s law point out that the share of expenditure on food and clothing is very high for the poorest households. According to the estimates of Hossain, VAT can be made less regressive with zero-rating of commodities that are consumed more by the poor households. Zero-rating â€Å"basic-commodities† protecting the poor and also the rich, since they also buy these commodities. In other words, zero-rating is an expensive way of protecting the poor since much of the â€Å"protection† is wasted on the rich. Second, the case for imposing VAT as has long been known a uniform VAT is likely to increase the price of many goods essential to the poor (Ahmad Stern 1987). Research on Bangladesh shows that a uniform VAT that disregards the differences in expenditure spending of the rich and the poor is significantly regressive as the poor suffer 2 to 3.5 percent loss in their income while the rich benefits from such reform. Because the poor may consume a relatively small amount of such products, it is undoubtly true that much of the benefits of such exemptions will go to the non-poor. Third, before the introduction of GST, the price of all commodities in fact has already incorporated an indirect tax component that is the tax charged on inputs for production. Therefore, no commodities will increase in price to the full extent of GST. Moreover, proponents of the tax reform have neglected the presence of a large informal economy in Malaysia. According to Emran and Stiglitz, the dramatic shift in favor of VAT as the main instrument for revenue rising in developing countries which have a large informal sector is misguided both on efficiency and equity grounds. Even a uniform broad-based VAT may be more progressive than more nominally progressive taxes (such as the personal income tax) that in practice burden only a limited group of wage-earners. This can be happen, for instance, informal sector producers that produce a close substitute of the formal GST-liable commodity will get high profit without bearing tax while formal sector producer may get lower profit and bearing tax. Therefore, informal sectors of a Malaysia might distort the equity treatment of GST amongst the corporate sectors. A further consequence is that the tax base of the GST is eroded and either less revenue is available for national expenditure prio rities, or higher rate of GST is required. Thus, the equity of GST still remains a question. The actual impact of a broad-based GST needs to be estimated by econometric model in order to answer the major arguments of broad-based GST. 4. Conclusion GST has been proposed by government to reduce the reliance on direct tax and the petroleum revenue. Also, it was planned to replace current SST. With a broader base for goods and services being subject to GST, the revenue for the government is expected to be higher. However, the implementation GST is being deferred again due to the political sensitivity and the negative reaction of the public. Furthermore, the lacking of infrastructure to effectively collect the taxes, negative responses by the corporate sectors and protests against GST by the public contributes further to the deferment of GST. However, it does not mean GST going to be shelved forever as Deputy Director of Customs, Subromaniam Tholasy, has made a clear statement that the implementation of GST has only been deferred, not cancelled. Also, the officials have been keen to stress that both consumers and businesses are likely to make savings under the GST. Thus, it is obvious that the GST already is in the pipeline. However, many things have to be done for the imposition of GST, thus GST might be implemented later rather than sooner due to the substantial time and cost incurred by the corporate sector and government in the preparation for the transition. Also, equity of GST still remains an issue. In order to make the implementation of GST to be successful, the government should start an extensive education and public awareness drive now to explain how the tax works and its impact on prices. Also, the government should address its major problem which is corruption to regain the confidence of public. Also, they has to take into consideration of the neglected factors such as informal sector and reconsider the equity issue in order to make the implementation of GST to be equitable and efficient.