Concept of tax - Free Essay Example

First we will define the concept of tax avoidance and tax evasion. There is no universally accepted definitions of tax avoidance and tax evasion. HMRC define tax avoidance as an activity that a person or a business may undertake to reduce their tax in a way that runs counter to the spirit and the purpose of the law, without being strictly illegal. Tax evasion, in contrast, is usually defined as a violation of the law (Hood, C. 1986). Tax avoidance is the utilization of the loopholes in the countries tax laws to ones own advantage, while tax evasion is not paying the taxes al together. While tax avoidance is within the legal framework of the countries law tax evasion is illegal. Now we will get into more detailed definitions of tax evasion and avoidance. Tax Avoidance: Tax avoidance is the utilization of the legal loopholes or the legal privileges provided to citizen or company of a country by its government. Tax avoidance is the legal right of an individual provided by the government to reduce the tax burden and decrease the level of tax evasion.( Stella, P. 1992) Some of the examples of tax evasions are: Tax Avoidance Through Change Of Country: One of the ways utilized by an individual or a company to lower the tax burden is by constantly travelling to different countries or by shifting permanently to a country with lower or no tax environment. Such a country is called tax havens. The policy adopted in this case is that an individual or a company shifts its asset or base of operation to tax havens thus avoiding higher taxes.( Stella, P. 1992) But now many countries such as USA have realized the potential loss of revenue through such a practice of tax avoidance. Hence these countries are now taxing all their citizens and companies on all income generated by them throughout the world. (Hood, C. 1986) Double Taxation Double taxation is a policy where in an individual or a company is taxed by the country of its residence and by country of its origin. Most countries impose taxes on income earned or gains realized within that country regardless of the country of residence of the person or firm. Although many countries have entered into bilateral double taxation treaty. In this treaty an individual or a company once taxed by one country is not again taxed by another country. Though, this kind of treaty is rarely done with tax havens. Creating A Separate Legal Entities Another general practice adopted by individuals for tax avoidance is to create a separate legal entity. The separate legal entity is often company, trust, society, NGO or foundation. Under this practice an individual transfer his property and his assets to these legal entities so that the income earned is transferred to this legal entity. (Hood, C. 1986)Usually one is only personally taxed on property and earnings that one actually owns; thus, by donating assets to a separate legal entity, personal taxation can be avoided, although corporate taxes may still be applicable. If the legal entity is ever liquidated and the assets transferred back to an individual, then capital gains taxes would apply on all profits. Transfer Price Manipulation: Transfer pricing is simply the act of pricing of goods and services or intangibles when the same is given for use or consumption to a related party (e.g. Subsidiary) (Hood, C. 1986). There can be either Market-based, i.e. equivalent to what is being charged in the outside market for similar goods, or it can be non-market based. Importantly, two-thirds of the managers say their transfer pricing is non-market based. There can be internal and external reasons for transfer pricing. Internal include motivating managers and monitoring performance, e.g. by putting a cost to imported inputs. External would be taxes and tariffs. Tax Evasion Tax evasion is a general term often used in cases where in an individual or a company evades taxes all together. Here in this case an individual or a company deliberately conceals his or her income from the tax authorities to reduce the tax liability or not to pay taxes all together. Various forms of tax evasion are: Non Declaration Of Income: This is the most common form of tax evasion practiced by individuals. Under this form of tax evasion an individual would not declare all his income to the tax officials. Sometime an individual may be working at more than one places and hence has more than one source of income, he may choose not to disclose all the income. This is generally possible only if the extra income he generates comes in form of cash and does not show on the system. Non Payment Of Customs Duty Customs duties are an important source of revenue for any country. In this case the importers avoid paying of custom duty by either under pricing the products that are brought in the country or by understating the quantity of the goods brought in the country. Smuggling Of Goods It is a practice where in an individual do not pay any kind of custom duty on the product that is being brought in or being taken out of the country, it is a criminal offence in most countries. Evasion Of VAT And Sales Tax Under this an individual or a company may evade paying Value added Taxes or sales tax by underreporting the sales of the good. United Kingdom And Tax Avoidance/Evasion While the term â€Å"Tax evasion and Avoidance† was well established in USA by 1920s (Sears, 1922), in UK there was still no distinction between Tax avoidance and tax evasion by as late as 1950. Till that time the term evasion was regularly used in the sense of avoidance. The official terminology and distinction between avoidance and evasion was established in a case between Craven vs White in 1970. Further in this field a new term was coined tax mitigation. Tax mitigation is a process through which individual tax liabilities are reduced without tax avoidance. Now tax avoidance was redefined as a process which designed to defeat the intention of the parliament. (IRC vs Willoughby, 70 TC 57.) Tax mitigation would include activities like gifts to charity, donations, investment in products designed for tax benefits. These activities are in the spirit of the law. EU And UK Tax Problems UK has traditionally attracted a higher level of foreign direct investments, mainly because of its lower corporate taxation and financial stability, this has attracted the envy of other European Union members. The only option EU states have is to go for tax parity with UK or for tax harmonization. The Single Market gives the EU the means to end the UKs autonomy in corporate taxation. One of the member of Ruding Committee which has investigated company taxation in the EU in 1992, noted that )( Chowdhury, F. L. ,1992) ‘There was no doubt in the †¦ Committee that a common currency requires at least minimum harmonisation of direct taxation. The result is that other countries will increasingly be able to decide Britains tax strategy especially if the UK joins EU. Any of EUs economic benefits (no exchange rates, lower interest rates) would be cancelled by the significant increase in UK corporation tax to match the continental average of 43.8% (weighted to take account of population). Whereas recent UK tax policy has lightened the burden and encouraged investment, continental taxes have risen (by the EUs own calculation, 35% — 42% of GDP 1981- 1995. Harmonisation of EU member states tax rates would mean higher taxes for the UK, since other states are unable or unwilling to reduce the tax burden on their voters and institutional developments inside EU would end the need for unanimity among European Union members over tax matters. Also recently there have been conflicts regarding taxation between EU and UK, (Erard et al 2001) in a recent case involving stamp duty reserve tax (SDRT). The case in question involves HSBC which has just won what is predicted to be the right to a tax repayment of  £27m after the European Court of Justice ruled that a tax HMRC has collected since 1986 is illegal. It seems that elements of the law concerning SDRT have always been incompatible with EU law such that refunds will be available dating back to when the tax was introduced. In the light of this decision the government scrapped the tax on some share transactions after the European Court of Justice ruled it breaks EU law. The Telegraph reports that the UK Treasury (ie: the taxpayer) (9)could be forced to repay as much as  £20bn to companies as a result of this ruling. One of the arguments employed in the battle against abusive tax avoidance and tax evasion is the rule of law. We should all comply with it. Equally so should the Government.There are numerous cases however making their way to or through the European Court because the Government has not complied with European law when framing or amending UK tax laws(Erard et al 2001) Where such allegations are made the cases are staunchly defended by HMRC on behalf of the Government. Many such cases are the subject of Group Litigation Orders where a number of taxpayers claim that the UK law is incompatible with European law and thus the tax in question should not be paid or should be repaid to them. The conflicts regarding UK and EU will continue mainly because: the EU law was not properly considered when the UK law was framed; and those cases where, after full consideration, the UK law was crafted in an effort to avoid the restrictions imposed by EU law. Until these matters are resolved the conflicts would continue. References (1988) 62 TC 1 at 197. Minimising Taxes, Sears, 1922, Vernon Law Book Co. Chowdhury, F. L. (1992) Evasion of Customs Duty in Bangladesh, unpublished MBA dissertation, Graduate School of Management, Monash University, Australia. Stella, P. [1992] Tax Farming A radical Solution for Developing Country Tax Problem, IMF Working Paper No. 92/70 Alam. D (1999) Introduction of PSI system in Bangladesh: Facts and Documents, Desh Prokashon, Dhaka. Hood, C. (1986) Privatizing UK tax Law Enforcement?, Public Administration, Vol. 64, Autumn, 1986, p. 319-33. Chowdhury, F. L. [1992] Evasion of Customs Duty in Bangladesh, unpublished MBA dissertation, Graduate School of Management, Monash University, Australia. Stella, P. (1992) Tax Farming A radical Solution for Developing Country Tax Problem, IMF Working Paper No. 92/70. NBR showcauses Cotecna on car import scam, New Age New York Times, 06 August 2003 Dreher, Axel and Friedrich Schneider (2006), Corruption and the Shadow Economy –An Empirical Analysis, CREMA Working Paper 2006-01. Epstein, Gerald A. (2005), Capital Flight and Capital Controls in Developing Erard, Brian and Jonathan S. Feinstein, 2001, Estimating the Federal Income Tax GapUsing Operational Audit Data, report prepared for the IRS Economic Analysis and Modeling Group

A1 Cava - 2459 Words

Unit 301 Understanding the Principles and Practices of Assessment |1.1 Explain the roles functions of: | |initial assessment in identifying learner needs | |formative assessment in tracking learner progress | |summative assessment in assessing learner achievement | |The initial assessment pin-points the learners individual needs. This can lead to additional support being†¦show more content†¦It is positive, tending to stress what a learner can do rather than what they | |cannot. | |1.2 Explain the following key concepts and principles of assessment: | |assessment as a process of making judgments of learners’ knowledge, skills and competence against set criteria | |what is meant by validity and reliability | |the role of evidence in making assessment decisions | |what is meant by evidence being authentic, sufficient and current | |the importance of objectivity and fairness to learners | |the importance of transparency for the learner | |There are many principles of assessment should be valid, Validity ensures that assessment tasks and associated criteria effectively | |measure leaner’sShow MoreRelatedSystemic Lupus Erythematosus ( Sle )1591 Words   |  7 PagesSystemic Lupus Erythematosus Systemic lupus erythematosus (SLE) is an autoimmune disease that affects multiple tissues and systems and with significant variable clinical features and organ involvement (Cava, 2010). It is characterized by a chronic, relapsing, inflammatory and often febrile multisystemic disorder of connective tissue with wide spectrum of involvement of skin, joints, kidneys and serosal membranes. The exact etiology is noknown, but it represents failure of the regulatory mechanisms

Reflection Paper On Dominican Republic - 819 Words

Dominican Republic Reflection I thought going back to the Dominican Republic for a second year would feel like being the parents on Christmas morning: you get to watch everyone else’s reaction to the stuff you’ve already seen, and you just get to sit back and help throw away the wrapping paper. I thought I had, in a way, already had my transformative moment; I was there to see my Dominican friends again, to help my HGP friends experience the trip, and to do some good for the people of the Dominican Republic. Most of the week felt that way. I was still bonding and having fun with the kids, but it definitely felt like I was there to help more than to experience. I felt more emotionally protected, and it wasn’t until I was saying goodbye†¦show more content†¦It’s not something that can be quantified; I can’t show you pictures of all the houses we built, or of the rainwater ditch we dug. I don’t even think saying that the trip was life-c hanging does it justice, because the whole concept of â€Å"life-changing† is pretty clichà ©. After all, how could just two weeks in a country really â€Å"change your life?† Again, you kind of have to be there. So what makes this trip so unique? What’s the takeaway? What did I really learn? Well for one, I can say that I have so much interest in and respect for Hispanic and especially Dominican culture. Hospitality, acceptance, kindness, and a welcoming smile are things that are certainly lacking in the states. It may seem insignificant, but there’s something special about walking past a stranger, and not having to put your head down, make a stern face, and continue in a straight line. But I think the bigger lesson to learn, though, involves poverty and inequality of opportunity. Two years ago, I could have pulled up tons of statistics about poverty, and how poor the majority of the world is. The conditions that some people live under are really just c ruel, but it’s not the hut made from the leaves that’s the cruel thing; it’s our big houses, luxury cars, and designer clothes. Father Don said, â€Å"Poverty isn’t when someone has no shoes and has to look to a superior to ask for shoes; poverty is when they ask, and the superiors don’t give them anything.† This really stuck with me. Poverty isn’tShow MoreRelatedReflection Paper On Cultural Immersion1732 Words   |  7 PagesCultural Immersion Reflection Paper Growing up as a Caucasian American Jewish girl living in Brooklyn in the 1950s, Puerto Rico was this magical island in a far away land where rich people would vacation and honeymoon. Puerto Rico was a fantasy world island just the way the theme parks in Orlando are a fantasy getaway. Puerto Rico is there to serve tourists, not an island that is inhabited by over 3.7 million people (according to the July 2011 Census Bureau) who raise families and dream of a prosperousRead MoreEvolution of the Monroe Doctrine Essay2572 Words   |  11 PagesAmerica’s role in the global arena has developed. However, the Monroe Doctrine is an example of American foreign policy that has remained influential since its initiation shortly after America’s conception, up to the 21st century. The focus of this paper will be to analyze the evolution of the Monroe Doctrine, determining the origins and implementation of this policy and identifying whether its influence is still felt today. On December 2, 1823 President James Monroe was giving his seventh annualRead MoreUnited States Government And The Government3865 Words   |  16 Pages United States government is established by the constitution. United States is a federal republic country. The government consists of a federal power led by the president. There are state governments to assist in the decision makings by the federal government. United States federal government is divided into three different branches. The constitution allows a separation of power among the government. Legislative branch creates laws. They also have the ability to declare war on other countriesRead MoreImpact Of The Cold War On The International Realm3292 Words   |  14 PagesJanuary 2015 Was the Cold War an impact on the international realm? If it was then what are the direct impacts it has made? During the time of the fall of the Soviet Union much of our technology advancements launched for a new global network. This paper will examine how the Cold war impacted globalization, human rights and independence movements. The Cold War was the beginning of a new type of war fighting that created a new type of tactical strategy. It was an arms race and as social media playsRead More Changes in Art History with Emphasis on the Mid-Twentieth Century3760 Words   |  16 Pagesart movements were happening at the same time. There were variations on variations, movements inside of other movements. Therefore, because of the amount of independent and integrated pieces of movements and styles, a lot can be missed in a short paper. The amount that happened in these twenty-five years is enough to fill volumes, and so, this is just a brief scraping off the top of what during these ti mes—the most tumultuous times in American History. INTRODUCTION: The 1940’s through theRead More Promoting and Protecting Minority Rights Essay2310 Words   |  10 Pagesseemed reasonable to allow the majority to choose policy, on the other it seemed clear a majority could just as easily abuse a minority as a king could abuse his people if left completely unrestricted. Thomas Jefferson, in his own words stated In Republics, the great danger is, that the majority may not sufficiently respect the rights of the minority.† If the federal government did not take strides to protect the minority through the Bill of Rights, and other equally or more sufficient forms, the majorityRead MoreTeenage Pregnancy in the Philippines4412 Words   |  18 Pagestransitional stage wherw they continue to beleaguered by an intensive exposure to sensual media materials, pre-marital sexual activity, high incidents of unprotected sexual encounters, and little knowledge of when pregnancies can occur,† reads a policy paper prepared by Aurora Perez of the UPPI. â€Å"Expectedly, the confusion results in the increasing numbers of unwanted, unplanned teenage pregnancies. The 1988 Philippine health statistics show that 37 percent of total live births numbering 1,565,372Read MoreThe Cause of Globalization18688 Words   |  75 Pagesindicative of capital market integration (i.e., the absence of obstacles to international capital flows). But there is no consensus as to the extent to which capital markets are integrated these days. Feldstein and Horioka (1980) argued in a seminal paper that because national savings drove national investment in the 1970s OECD countries, there must have been considerable barriers to international capital movements. This result has been replicated many times (with some modifications) in the subsequentRead More Roots of Anti-Semitism Essay5756 Words   |  24 PagesHolocaust, I’ve asked myself many times how this could have happened. Why would anyone believe it’s acceptable to massacre an entire people? This is my reasoning for writing my paper on how Christian theology influenced anti-Semitism. Much of the Holocaust appears to have it’s beginning with Christian theology. I will begin my paper with the early writings of Christians and continue chronologically until after World War II. The Apostle Paul was one the first people to criticize the Jewish people. At firstRead MoreLatino History and Culture6732 Words   |  27 Pagescites and militaries and ruled over the Valley of Mexico until the Spanish Conquest begin in 1517 A.D. ((Meyer, Sherman Deeds, 1999)). The Spanish Conquest Fifteen century Spanish explorers discovered what we know today as Cuba, the Dominican Republic, and Haiti. In the following years, Spain expanded its empire into the â€Å"new world† by force. The conquistadores had more advanced weapons and were thought to be gods by the indigenous people because they were unstoppable. Spain claimed Mexico

Organisational Structure for Assessment of Memo †Free Samples

Question: Discuss about the Organisational Structure for Assessment. Answer: Purpose/prompt: The aim of this memo is to conduct what went wrong for Qantas airlines and what are the initiatives which should be taken by Qantas to cover lost grounds and bring back the trust that the public have on it. Thesis: The flight with 747 passengers on board towards Sydney when and explosion took place in the aircraft engine thus the pilots were forced to land the plane in San Francisco. After this there were two more incidents which took place in Singapore thus the reputation of the airlines was at stake. Preview: Through the successive years of growth, Qantas Airlines had to go through many problems in this particular years. The Qantas of four engine had left from Sam Francisco International airports Boeing about 747 passengers. The plane was on its way towards Sydney as when the explosion occurred in the four engine. The pilots started to dump fuel in the Pacific Ocean and measure a safe successful landing back to San Francisco. It was the first time for Qantas Airlines to face the problem ("Qantas Airways Limited 2011 Strategy Day", 2011). Qantas Airbus A380 return back to Singapore after taking a short take-off as when the explosion cause in the engine of the aircraft on November 9, 2010. Again on the day of November 5, the plane makes a way back to Singapore Boeing 747 passengers due to the fault of an engine. These are some of the cause of Qantas Airways for which the reputation and early revenue is coming low. So, there are some of the ways that the management need to be focuse d on getting back its reputation. 1.Three key issues identified in the case (what went wrong?) During the mishap an oil pipe of the engine got fractured which lead to fire in the engine. After that the turbine engine disintegrated. Later on it was found that the dispute in the engine which was manufactured by Rolls Royce was the main cause of failure. 2.Future actions Qantas can take Few things which Qantas can do to upgrade its technology are usage if cloud for storage of cockpit data, reassessing and reprograming the black box for safety and better flight safety check of every engine before going for the actual run. 3.Factors to consider when using social media Prioritizing the goals is of utmost importance while using social media. Without clear goals the social media plan is useless and also aimless (Six important factors to consider for a social media strategy, 2017). Chalking out the target audience is also important, if the target audience is not known then the channels could not be chosen properly and thus the whole thing would be aimless (Three vital factors to consider when creating a social network ecosystem, 2014). 4.Communication Plan Template 1.Timing Qantas Airlines should take the time of any festival or any other occasion by giving the process of advertisement and offer that the target audience can be targeted by getting opportunities to go through a plane. The audience mainly looks over the advertisement which is given by the organization on any occasion. Therefore that gives a good revenue. 2.Audience Through the planning of communications, a message is delivered to the targeted audience which gives great results to have a great outcome to the management of Qantas Airlines to solve the problem or issues. These processes are taken to get the target audience or passengers directly or by whom the passengers can be influenced. Force media to give a report to the newspaper of the issue and programs. Interest should be vested to OST programs ("Creating a Stakeholder Communications Plan", 2017). Delivers messages through community forums, organized events, and media opportunities. Make direct mail pieces which can be delivered to the target audience. Use other local business to deliver messages to the community. 3.Sender The plan is been taken by Public Relation Officer or Chief Executive officer of the management community to get a communication with the target audience by giving a proper advertisement about Qantas Airlines. The public relation office or Chief Executive officer plan many things like fare discounts, luxury status and other many more liable ideas for the passengers to gets a proper revenue and good status of its organization ("The case for PR at Qantas", 2011). 4.Key Message If the management of Qantas Airlines once has decided to list the target audience then there need of some key messages to develop some unique issue and concerns. The process of key message is done to give relevant communication to the target audience that they can understand the point of view. It is to be important that the management community groups should receive the superseding key message that has set in by the audience (Buhalis, 2003). To get support and also to achieve the business goal the key message is important by the management of Qantas Airlines to get a proper communication with the audience. 5.Desired Outcome Through this process of targeting audience and key message, there is some desire that the management is expecting from the audience. The Qantas Airline's management had taken all types of measurement to get back their reputation. The offer that has given by management on Qantas Twitter page that the first 50 passengers who will win the competition will gain first class seats and amenity luxury kit of Qantas. This is the process that can target the audience and can have a good desired outcomes through its reputation as well as in revenue. 6.Medium Twitter is one of the social networking in high business management. The high revenue people use twitter on every account. Qantas Airlines should take a strategy by distributing its business process like real time updates, reinforce core brand message and respond properly to the passenger's compliments, comments, and comments. Besides Twitter, social networking sites like Wats App and Facebook is other two source of the medium that can be used by Qantas Airlines to distribute their business offer and activities that the passenger can follow or see it and can compare it with other airlines ("QANTAS AIRWAYS LIMITED 2011 STRATEGY DAY", 2011). The Qantas Airlines should also use other social networking sites to go through the business and again to gain its reputation. 7.Materials The make good relation media program, Qantas Airlines management need to develop the materials these above materials. By using the upper materials it is easy to determine that which materials are best for getting those goals by making the most of the company resources. The materials that need to be used by the management of Qantas Airlines are Press Kits: The press kit must be prepared in a way that is stress-free for the news media to use. Press release: A press release should tell the story or news about the organization are trying to deliver ("QANTAS: NOT JUST ANOTHER AIRLINE", 2011). Op-ed articles: Op-ed articles deliver individuals with a chance to remark on subjects that disturb the target audience. Byline articles: it is retained by a projecting person who has reliability in their field. Letter to the editor: permitting individuals the chance to remark on recent news stories or local creativities. Newsletters: interconnect with your audience on a steady basis. Public Service announcement is free airplay that television and radio stations give to non-profit making organizations. Background rally: background videos, may help in receiving the organization news on television. 8.Frequency The advertisement or offer that will be provided by Qantas Airlines management through the networking sites or practically will be frequent so that the audience can get it into their mind. If the process will be frequent than it is best for the audience to catch so they can use the offer and luxury place in the airlines of Qantas. Summary No organization like Qantas can say strongly that their aircraft will not go any problem while traveling. Through this study, it has seen that the Qantas has faced many problems which have locked down their reputation. So, to get back up their position the following process that which have mentioned above are assured to gain back the reputation of Qantas Airlines and will earn more revenue. Reiterate thesis/blueprint The aim of the memo was to create a communication plan for Qantas Airlines to re-communicate with its customers so as to re phrase the image of the airlines which got ruined due to the mishaps. Polite Closure We would hope that Qantas could be able to regain its old image and be on the top list of being the safest airline in the world. References Buhalis, D. (2003). Strategic and tactical use of ICTs in the airline industry.Eairlines. Retrieved from https://epubs.surrey.ac.uk/1120/1/fulltext.pdf Creating a Stakeholder Communications Plan.(2017).SPARC. Retrieved from https://www.sportbop.co.nz/downloads/3.4._Creating_a_Stakeholder_Communications_Plan.pdf Qantas Airways Limited 2011 Strategy Day", 2011).Qantas. Retrieved from https://investor.qantas.com/FormBuilder/_Resource/_module/doLLG5ufYkCyEPjF1tpgyw/file/presentations/qantas-strategy-day-presentation-2011.pdf QANTAS: NOT JUST ANOTHER AIRLINE. (2011).Transport Workers Union Of Australia (TWU). Retrieved from https://www.twu.com.au/CMSPages/GetFile.aspx?nodeguid=9296801d-3a49-4a65-856b-162846f94ef7 Six important factors to consider for a social media strategy. (2017).Abacus. Retrieved from https://www.abacusmarketing.co.uk/factors-to-consider-for-a-social-media-strategy/ The case for PR at Qantas. (2011).BBS Communication Group. Retrieved from https://bbscommunications.com.au/wp-content/uploads/2014/08/The-case-for-PR-at-Qantas-November-2011.pdf Three vital factors to consider when creating a social network ecosystem. (2014).Baagworks. Retrieved from https://boagworld.com/content-strategy/three-vital-factors-to-consider-when-creating-a-social-network-ecosystem/

South African Food Security And The Lack Of Transport Systems Essays

South African Food Security And The Lack Of Transport Systems Bus. Policy 402 3/27/00 South African Food Security and the lack of Transport Systems Agriculture is often a major part of any countries' economy. It not only serves as a means of feeding the nations' people, but also may serve as an excellent export to other countries. We are all familiar with Florida Oranges, Idaho Potatoes, and even Wisconsin Cheese. These have become famous for their unique taste or perhaps just marketability, which is an important strategy of foodstuffs next to the transportation systems. For example, because ours in the U.S. are up to date, it allows us to get certain crops, such as rice from Japan in a timely, low cost manner. However, in the SADC (Southern African Development Council) it is not that easy. Throughout this paper we will take a look at why that is from past to present, define agricultural development and offer reasons why an adequate transport system is necessary. African agricultural development history can be broken down into four periods: Pre-colonial, colonial, post-colonial and present day. There is similarities and differences between these periods that may offer some insight to how Africa grew into the situations they now face. Agriculture at this time was classified by subsistence farming and shifting cultivation due to a low land population. All food or most was cultivated for consumption by farmers and others who lived nearby and was directly linked to nutrition. At this time transport systems were virtually unnecessary. Agriculture during the colonial period, 1880 to mid 1960, was drastically altered and turned from being self-sufficient to on the verge of starvation. Colonization imposed the farming of cash crops along with several market and tax policies. This separated agriculture form nutrition, the backbone of African farming. The land needed to be under constant cultivation, rather than seasonal which was another way the Europeans exploited the Africans. Transport systems at this time were designed to have raw materials exported from coastal areas and import manufactured goods. Before the arrival of the 1960's a few countries became independent once again and rushed to become industrialized in order to keep up with the modern world. However, the economy continued to suffer because the agricultural produce sold often did not return its actual value. The ?elites? were similar to the Euro rule and favored imported goods to satisfy appetites as opposed to agriculture, which became viewed as demeaning and backward. Still, the transportation needs had not been met. The roads along with the materials and to build them were completely inadequate and in some cases have done more harm than good. Agriculture is Africa's most important sector. Approximately 35% of GDP, 40% of exports and 75% of employment is accounted for through agriculture. However, data shows us that between 1981 and 1992 per capita agricultural production in SADC countries declined. Population has outgrown production and land use and again delayed the arrival for inadequate transport systems. An appropriate definition for ?inadequate? transport systems could be defined as: attempting to minimize the cost of inputs at the agricultural enterprise and cost of inputs at the delivery by lowering costs of physically moving inputs and outputs to maximize time utility. Road transportation is by far the most important method of transportation. It also plays a large role in not only the economy, but also social development of a region. Presently, not much has changed in the area of regional transport systems. Costs of inputs are higher due to the cost of delivery. This also makes it difficult to move perishable items out in a quick enough manner. Once a useful transport system is formed and put into action the SADC region may be able to establish a foothold and grow back into self-sufficiency. Increasing the availability of food at the household level is the first goal in achieving food security. Once this occurs and transportation methods will have to rise. If a plan can be developed to restore the traditional transport routes of landlocked countries it would be key to the development of transport systems. Usually, the shortest route is the cheapest route and when used the mobility of food will establish food security and a decrease in the cost of exporting goods.

Gender inequality in Algeria

Gender inequality in Algeria Historically, men have always dominated in both social and private lives of women and Algeria is not any different. Algerian women had to suffer extreme hardships from French colonizers and then their husbands and government. Women have had a deciding role in Algeria gaining its independence from France but this did not change the matter of things and cruel and unusual treatment that they receive today, should not be tolerated or allowed.Advertising We will write a custom essay sample on Gender inequality in Algeria specifically for you for only $16.05 $11/page Learn More Zahia Smail Salhi in an article titled â€Å"The Algerian feminist movement between nationalism, patriarchy and Islamism† talks about the abuse Algerian women have received at the hand of the French colonizers. They were sexually assaulted, auctioned, killed and dehumanized. It is extremely difficult to accept that mere one hundred and fifty to two hundred years ago, a civilized Euro pean nation, France, could allow such atrocities to happen. Soldiers behaved like savages excluding themselves from all that is human. Women had no way of fighting back, as Algerian men were also being colonized. This added even more hardships to women because they would suffer from their husbands too, who were angry and mistreated by the French colonizers. Then, the French realizes that the key to overtake Algeria is to strike at its heart, which was women and their preservation of homes and tradition. They set out to assimilate female population and the treatment worsened. Women had no choice but to fight back and they took up arms. They led active warfare against soldiers and patrols and finally succeeded. At the time the French were still present and Algeria was a colony, women’s rights movement has begun; this took place in 1940 (Salhi, 2010). Catherine Lloyd describes the next era that has begun when women started a revolution and the feminist movement has gained great momentum. The article â€Å"From taboo to transnational political issue: Violence against women in Algeria† describes the revolution at the time of occupation by French, which added even larger strain to the conditions in the country. The French realized that they had to fight against the whole nation and their cruelty increased, â€Å"it was estimated that Algeria lost a quarter of its population, in the period up to independence in 1962† (Lloyd, 2006). Women’s protests and fighting for their rights continued on two fronts, one was the French domination and the other was their own national government and male population, with a view that segregated and dehumanized women. It seems unacceptable and unimaginable that some twenty years ago, in the modern age of human rights and freedoms, women had to and still suffer such abuse. The most despicable fact is that during the colonization and the Revolution women would fight alongside men and there would marriages betw een comrades.Advertising Looking for essay on history? Let's see if we can help you! Get your first paper with 15% OFF Learn More The Algerian society was united where women were appreciated and enjoyed equal treatment and authority. But after the war has ended and women returned to their homes, men went back to their old ways and continued to deny women of their rights and freedoms. This sort of treatment led to the next period of fighting of women for their equality that continues in the present times. An article titled â€Å"Women and politics in Algeria from the war of Independence to our day† by Djamila Amrane rightfully signifies an important and deciding role that women played in the independence of Algeria. It centers on the help that they provided in the following years but acknowledgement of their input disappeared, as if it did not exist. The fact that women helped to build back the ruins of society and the heroism they showed in the war eff orts, was forgotten by their husbands and the government. Men would get divorced from their wives and get married to younger women and this left their previous wives homeless and with children. The laws deprived the female population of all rights, giving full authority to the man. The government kept reinforcing policies that were degrading and unjust to women. It was forgotten that more than ten thousand women fought for Algeria and helped society get back on its feet. Women would not be allowed to work in professions that required formal and higher education, they would be denied to unveil themselves in public and any form of protest was strictly prosecuted (Amrane, 1999). Governmental and social abuse of female population continued to the modern times and is described by Karima Bennoune in an article â€Å"The war against women in Algeria†. Again, women were forced to form underground organizations and the fierce and determined women’s movement resumed its strength . As if this was not enough, the nineties and the modern days have brought about an Armed Islamic Group that would openly shoot and kill women in public. The religious fundamentalists would and trained militants would subject women who did not wear their veil to inhuman suffering. There are a number of cases where students would get acid thrown in their faces if they appeared in public without a veil, young girls and women would get kidnapped, assaulted and killed (Bennoune, 1995). The modern times have brought about same harsh and beast-like treatment of women.Advertising We will write a custom essay sample on Gender inequality in Algeria specifically for you for only $16.05 $11/page Learn More All four articles describe horrific treatment of women in different periods of time by men and government. Women are still forced to meet in secret and fight against traditions that are not relevant anymore. The long history of women’s fighting and protection of their nation was not enough to change the world. Women deserve equal rights, freedom and respect, as much as men do, if not more. References Amrane, D. (1999). Women and politics in Algeria from the war of Independence to our day. Research in African Literatures. 30(3), 62-77. Bennoune, E. (1995). The war against women in Algeria. Ms, 6, 22. Lloyd, C. (2006). From taboo to transnational political issue: Violence against women in Algeria. Womens Studies International Forum. 29(5), 453–462. Salhi, Z. (2010). The Algerian feminist movement between nationalism, patriarchy and Islamism. Womens Studies International Forum. 33(2), 113–124.

Are We Too Dependent on the Computer Essay Example | Topics and Well Written Essays - 750 words

Are We Too Dependent on the Computer - Essay Example One of the major advantages of computers can be identified as its assistance to perform the data entry process quicker and accurate at the same time. Storing a document in a computer does not take much space being organized in a systematic manner and, thus, the user can store a large number of files avoiding chaos while searching for a particular one. It further helps the user to automate a variety of tasks that the user cannot perform manually at a rapid pace along with accuracy (Hefner 21-39). Importance of computers has also increased astonishingly in the present phenomenon owing to the usage of internet to convey information through a systematic way of computer networks irrespective of the geographical distance, as well as engaging minimal costs. Internet is further identified to be used by various professionals ranging from healthcare service providers to defense forces around the world operating in terms of an information hub which, in turn, encourages the usage of computers in various economic sectors. Social networking sites, such as Facebook, Twitter, and MySpace, have emerged as an inevitable trend in the modern phenomenon which again explores the significance or rather the inclusion of computers in the modern day human society. Along with accumulating the required information, one can even shop online, thereby increasing the role of computers in the day to day lifestyle (Hefner 21-39). Even robots are often regarded to have emerged as an inseparable part of the modern human society. It is in this context that robots can be identified to play a major role in contributing to the overall efficiency of medical sciences and even defense oriented sectors. Other than these sectors, the robots have further emerged as a vital player in the field of astronomy as well. From a generalized point of view, almost in every technology based sectors, such as household appliance manufacturers, automobile manufacturers, agricultural sectors, construction business proces ses, as well as communication segments, the inclusion of computers and robotics are evident. During the process or innovation, measurement or evaluation and even during the execution of developmental process, computer technology plays a vital role (Chen, Minodora and Gligorescu 49-52). This particular phenomenon often tends to exhibit a situation where critiques perceive that human society is increasingly becoming dependent on computers to execute its daily functions. Nowadays, the world is increasingly getting indulged with the use of computers; however, from an in-depth point of view, it can be examined that mankind is yet not completely dependent upon computers. In favor of this argument, it can be noted that there is a number of works that computers lack in performing as efficiently as human beings such as understanding the psychological framework of the human behavior in a particular individual through observation. As computers are currently indulged in most of the sectors, inc luding medical sciences, hospitality and educational departments among others, it can indeed be regarded as a very essential tool to encourage the progress of human society at large. However, for example, in the educational sector, where information and knowledge are required in abundance, studies are to be conducted by the