How Successful A Business Or An Entrepreneurial Decision

Introduction Surviving in a competitive market nowadays has become increasingly difficult. According to Kelly (2013), almost 90% of new start-ups fail and don’t make it to their second year. Some of those businesses have overly ambitious goals, while others are simple and just aim to survive. So what criterion do we use if we are to judge the soundness of the entrepreneurial decision? Do successful businesses have the distinct characteristic of achieving profits? And are the most successful of companies the ones that attain the highest profits? Or is it that we need to take other factors into account when assessing the successfulness of a company? These are the kinds of questions that this paper will be trying to answer in order to reflect on the different ways and approaches we go about assessing how successful a business or an entrepreneurial decision is. Rational Choice It is without a doubt that financial analysis and profitability ratios are key performance indicators and perhaps the first that pop to mind when thinking of the successfulness of a venture (PwC, 2007). They are in fact the easiest to use in order to judge how good the company has been performing with regards to selling their goods/services with a profitable margin. For instance, Reid and Smith (2000) conducted a research with 150 new small sized companies and tried to cluster them into high, medium and low performing organizations according to certain characteristics ofShow MoreRelatedThe Practice Of Entrepreneurship Through Time And The Global Enterprise1642 Words   |  7 Pagesof self-esteem and self-efficacy reduces the competence in decision making. Delgado-Garcia, Rodriguez-Escudero, and Martin-Cruz (2012) maintained that negative self-esteem increased negative mood and limited options. In contrast, entrepreneurs who contain self-esteem and self-efficacy alter the subjectiv e lens and foresee options and opportunities during stressful events (Shein, Crous, and Schepers, 2010). Shein et al. (2010) discussed how reframing, finding the positive, and envisioning future outcomesRead MoreEntrepreneurial Opportunities Are Being Discovered Day After Day1473 Words   |  6 PagesEntrepreneurial opportunities are being discovered day after day. This has led to the birth of all of the items we have and cherish in our lives. If one entrepreneur doesn’t grasp the opportunity quickly, there is already another entrepreneur who has recognized an opportunity and knows its true potential whether for personal and/or public benefits in the markets. But, what is an entrepreneurial opportunity? â€Å"Entrepreneurial opportunities are situations in which a person has a chance to introduceRead MoreEntrepreneurial process paper1422 Words   |  6 Pagesotherwise referred to as the entrepreneurial process. Describe the four steps of the entrepreneurial process The entrepreneurial process is a set of steps to follow when taking a business idea; those steps are the fundamentals that must be covered in any approach. The four steps of the entrepreneurial process are: Deciding to become an entrepreneur, Develop successful business ideas, Moving from one idea to an entrepreneurial firm, Managing and growing the entrepreneurial firm. Deciding to becomeRead MoreEntrepreneurial Process Essay1031 Words   |  5 PagesEntrepreneurial Process Ivy Harmon UOP Entrepreneurship in Healthcare HCS 567 K. Imlay May 13, 2012 Entrepreneurial Process Successful entrepreneurs tend to follow a multi-step process on four main elements to achieve their goals. These processes include identifying an opportunity, developing a business plan, determining the resources needed, and finally managing the newly developed enterprise (Hirsh, Peters, Sheppard, 2005). A clear understanding of the entrepreneurial process is anRead MoreEssay The Missing Entrepreneur in Economics1602 Words   |  7 Pagesaggression a successful strategy. Economic models are contrived to remove the personality from the entrepreneur, to make all entrepreneurial decisions predestined, given enough time. However, to deny Bill Gates’s or Steve Jobs’s role in economic history is equivalent to denying Hitler’s role in creating a Nazi Germany or Castro’s role in creating a Communist Cuba. Claiming that history or economics is deterministic is silly. 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Second, there was a talk on entrepreneurship by a guest speaker, Mr. Azmi Ahmad (the CEO of Skali.com) and later, an elevator speech by fellow students on various issues related to entrepreneurship. This collective information and some reading on entrepreneurship journals, books and articles have brought to the idea on writing this paper, towards certain perspective, on successful entrepreneurialRead MoreEntrepreneurial Skills and the Entrepreneurial Instinct 1387 Words   |  6 PagesSir Alan Sugar famously once said regarding entrepreneurship and entrepreneurial skills â€Å"The entrepreneurial instinct is in you. You cant learn it, you cant buy it, and you cant put it in a bottle. Its just there and it comes out† (Mail online, 2010). Surprisingly enough this is a view not shared by everyone. Whilst it cannot be denied that entrepreneurs are all ultimately unique in some way empirical evidence suggests that they all do share some common characteristics and skills, some of whichRead MoreEntrepreneur Characteristics1725 Words   |  7 Pagesto Be a Successful Entrepreneur? ABSTRACT First, there was an interview with a successful entrepreneur. Second, there was a talk on entrepreneurship by a guest speaker, Mr. Azmi Ahmad (the CEO of Skali.com) and later, an elevator speech by fellow students on various issues related to entrepreneurship. This collective information and some reading on entrepreneurship journals, books and articles have brought to the idea on writing this paper, towards certain perspective, on successful entrepreneurialRead MoreThe Between Spain And The Spain Economies1543 Words   |  7 PagesIn this paper I will be talking about various sectors of Spain. First, I will compare and contrast with the U.S.A the standards of ethical practice in Spain for evaluating business decisions. Second, I will discuss the forms of business in Spain, and compare and contrast these to the United States. Third, describe entrepreneurial activities needed for success in that market structure. Final, compare and contrast the U.S.A and the Spain economies. Spain is a cultural superpower, despite the differences

How Loss And Death Affect The Lyric And Sonnet - 990 Words

This source discussed the sonnet and lyric (the basis of my project.) It states that a lyric is the genre of internal and individualized emotions. It’s seen as a moment of â€Å"personal experience.† (33) The traditional emotion that is associated with the sonnet is love. Both the lyric and the sonnet are connected with song and music. I want to go more in-depth on how loss and death can affect the lyric and sonnet as well, without going into elegy land. This source was very informative on the basics of a sonnet and a lyric—such as how the sonnet has a twist and the lyric is more problematic than one would think. What more goes into a lyric then? (MAYBE) The approach this source is taking is showing the ways a sonnet represents and doesn’t represent a lyric. How exactly are they different and the same? Sonnets are a lyric because of the emotional base put into them. It mentions that in the Romantic peiord, sonnets were not blank-verse and strayed from the conventional form. They used everyday language. That brings up the question as to how did that incorporate into Keats’ sonnets? This source also begs the question, which I agree with, â€Å"who determines when something is a lyric or a sonnet?† (28) The lyric was something that could be private or social. What made a sonnet more intimate between reader and poet (though many sonnets were published in newspapers, especially during the Romantic period.) The length can prove to be a problem for sonnets is an issue that this sourceShow MoreRelatedCompare How the Theme of Love Is Presented in a Selection of Pre-1914 Poetry7665 Words   |  31 PagesCompare how the theme of love is presented in a selection of pre-1914 poetry The theme of love is a universal, timeless issue that has always been discussed and forever will be. People are searching for the true meaning of love and how it is different from person to person and from race to race. Everyone is amazed by how love can make people experience so many emotions and how love can bring sadness and happiness and confusion. ‘La Belle Dame Sans Merci’ By John Keats and ‘Porphyria’s Lover’Read MoreHenry Wadsworth Longfellow2130 Words   |  8 Pages Many people in today’s society tend to only listen to the beat of the song rather than the meaning, and vise versa. They either like the lyrics or like the beat and do not fully understand the meaning. For example, Foster the People’s â€Å"Pumped Up Kicks† is a very catchy song with a good chorus but the meaning is misconstrued. The meaning and the musicality is not intertwined. It is a song about a a disturbed kid going on a killing spree. Unlike Fos ter the People, people adore Henry Wadsworth LongfellowRead MoreLet Majorship English4572 Words   |  19 Pagesallegory 4. In the Iliad, whose death brought Achilles much sorrow and grief? A. Patroclus C. Nestor B. Thesthor D. Menelaus 5. Donne’s poems can best be described as _____________________ A. intellectual C. philosophical B. lyrical D. emotional 6. In Zeus’ plan, what is it that comes from suffering? A. The ecstasy of truth C. The certainty of more suffering B. Understanding and progress D. The consolation of death 7. In whose reign was the ChristianRead More William Wordsworth Essay3686 Words   |  15 Pagesunprecedented through out the world. William born at Cockermouth in the Lake District of Cumberland, England to John and Anne Cookson Wordsworth, on April 7th of 1770. Unfortunately Wordsworth lost his mother at the early age of eight, and the loss of his father five years later made him depend on his uncle for a good education. Schooling at Hawkshead was followed by matriculation at Cambridge University, where he entered St. Johns college in 1787. Upon Graduation he revisited his belovedRead MoreThings Fall Apart By Chinua Achebe3287 Words   |  14 PagesThings Fall Apart was first published in 1958 and narrates the fall of a great Ibo (Nigerian) warrior, Okwonko, after the arrival of white colonialists. Tony Harrison’s Selected Poems was published in 2006 and includes poems taken from his renowned sonnet sequence School of Eloquence, which draw upon Harrison’s own upbringing and pay tribute to the challenges of the British working class. Finally William Golding’s dystopian novel Lord of the Flies, first published in 1954, is about the struggle facedRead MoreThomas Hardy Poems16083 Words   |  65 Pagesvengeful god would call to me From up the sky, and laugh: Thou suffering thing, Know that thy sorrow is my ecstasy, That thy love s loss is my hate s profiting! Then would I bear, and clench myself, and die, Steeled by the sense of ire unmerited; Half-eased, too, that a Powerfuller than I Had willed and meted me the tears I shed. But not so. How arrives it joy lies slain, And why unblooms the best hope ever sown? --Crass Casualty obstructs the sun and rain, And dicing Time for

Accounting Ethics Essay Example For Students

Accounting Ethics Essay When examining the effect of open marketing on the profession of accounting it is important to view it from three perspectives: the clients, the professions, and societys. Additionally, two key areas that are affected by marketing must be addressed, these are concerning competition, and ethical implications. Marketing in public accounting is here to stay therefore making an argument against its existence would be fruitless; however, in order to achieve maximum benefit to the firm, the client, and society more stringent guidelines must be implemented at the firm level.The first, and most obvious, of the effected areas is competition. Within competition several points are discussed. First, the implications advertising has on public accounting the model of perfect competition versus the model of monopolistic competition. Secondly, the relationship between firm size and advertising expenditures. Thirdly, the effect of advertising on firm specialization, the implications of client turnover on public accounting practice. Before making the comparison, a brief explanation why the two models are chosen is in order. Monopolistic competition has been chosen for the pre-advertising era because it most closely resembles the market structure in an extreme sense. The elements of monopolistic competition are as follows: product differentiation, the presence of large numbers of sellers, and nonprice competition. Although accounting services between firms offer very little service differentiation, the absence of advertising serves as a replacement because clients are not necessarily aware that other options are easily attainable. The post-advertising era is explained through the model of perfect competition for which the qualifications are as follows: very little or no service differentation, many sellers, and price as the only means of distinguishing one firms service from anothers. In a perfectly competitive market the price of a particular service is established solely by the interaction of market demand and supply. (Thompson p.277) When market demand for accounting services increases the resulting demand shifts right causing prices to increase returning the market back to equilibrium. However when supply increases, such is the theoretical effect of adding advertisement to public accounting practice, the supply curve shifts right causing prices to fall. The model of monopolistic competition is also price sensitive, however only at the firm level. For example, the CPA firm of XYZ has an established clientele base and uses referrals as its sole means of growth. They increase prices only as their cost of providing the service increases and therefore are able to maintain their client base. In this example a gently downsloping demand curve exists (Thompson p. 304) causing only drastic changes in pricing to send their client base shopping for a new firm. The result is XYZ can continue to grow by practicing fair pricing and providing a reputable service. Cut rate pricing only marginally effects their client base because there is little means to make their pricing publicly known, and only drastic, unwarranted increases sends clients packing.Conversely, in the post-advertising era, XYZ must always be aware of market pricing because the demand curve is steeper and more volatile. Therefore the client base of XYZ is not stable as in the previous example and measures must be taken to keep prices competitive with other firms regardless of cost inferences. The result is the necessity of a more aggressive policy regarding new client recruiting and a higher turnover of existing clients. Now that the differences are established, the resulting issues in public accounting can be discussed. The first area deserving discussion is the relationship between firm size and advertising expenditures. A study made of CPA firms in Britain in 1985 asserted the most dramatic contrast between advertisers and non-advertisers was their size. (ODonohoe p.122) The obvious reason for this anomaly is availability of resources. Larger firms have, at their disposal, a much larger profit level; therefore advertising expense is easily included only marginally affecting bottom line. Listening Essay Previously, firms worked mostly with longstanding clients and the relationship developed. The second major area of ethical effect is that of integrity. Competition has resulted in some firms damaging the integrity of the profession. This damage has occurred mainly through pricing practices. Two deviant practices have become commonplace in todays market. These are below cost pricing, and discount pricing. Many firms have adopted policies of below cost pricing as a tool of market penetration, (Formichella p.199) implications regarding the motives and integrity of these firms must be explored. Is it reasonable to assume that a firm would be willing to absorb a loss from an engagement, or would a more practical assumption state that firms which lowball would seek means to cut service costs at the expense of quality? It is not possible to answer this question; however its mere existence creates a damaging effect on the integrity, or at least perceived integrity, of the profession. The second pricing strategy which is cut-rate pricing provokes similar questions. In his commentary Mario Formichella states the following: It is no longer unusual to find firms willing to take on work at substantial discounts from standard fee levels. While there may be justifications for performing services at reduced rates during off-peak periods in special situations such as for non-profit institutions or similar organizations, the extent to which this practice has grown cannot be justified on any logical or professional basis. (Formichella p. 81) The distaste shown by Mr. Formichella in the area of cut-rate pricing shows it as an issue of concern and one which damages integrity. Mr. Formichella goes on to call for the implementation of professional standards to prohibit actions such as this which are damaging to the image and integrity of the profession. One would have to agree with his statement; however difficulties arise, in the area of monopolistic activity when guidelines are established regarding pricing strategies across an industry. Unfortunately the profession must rely on the integrity of individual firms to guard against this strategy. As a result, this is a practice likely to continue, albeit damaging to the profession and those which rely on the statements made by the profession. The existence of advertising in public accounting creates a new environment to which firms are still adapting. This new environment is largely the result of increased competition and a clientele which is increasingly more bottom line oriented. In order to compete firms must place more emphasis on marketing and accept it as a cost of doing business. The result of this will be more difficult penetration and an increasingly limited number of small firms in the business. Market pressures also are forcing creating situations where ethical issues such as independence and integrity are questioned making it imperative that the AICPA create guidelines from which the evolving profession must base itself. In the age of deregulation accounting jumped on the boat, now it is becoming increasingly fashionable to re-regulate, accounting, as a profession must not miss that boat, lest they drown in the result government intervention.

Second Treatise Of Government By John Locke Essays - Philosophy

Second Treatise Of Government By John Locke n the Second Treatise of Government by John Locke, he writes about the right to private property. In the chapter which is titled ?Of Property? he tells how the right to private property originated, the role it plays in the state of nature, the limitations that are set on the rights of private property, the role the invention of money played in property rights and the role property rights play after the establishment of government.. In this chapter Locke makes significant points about private property. In this paper I will summarize his analysis of the right to private property, and I will give my opinion on some of the points Locke makes in his book. According to Locke, the right to private property originated when God gave the world to men. Locke makes the argument that when God created the world for man, he gave man reason to make use of the world to the best advantage of life, and convenience. What he means by that is, that God made this world for man, and when he made it he gave man the right to use what is in this world to his benefit. Locke explains that every man has property in his own person, and that nobody has any right to that property but that person. The author states that ?whatsoever then he removes out of the state of nature hath provided, and left it in, he hath mixed his labour with, and joined to it something that is his own, and thereby makes it his property (Locke pg. 19)?. What Locke means by that statement is that once a person removes something out of its original state of nature that something becomes that persons property. After someone gains this property are there any limitations on that property? Locke believes that there are limitations on that property. Locke believes that God has given us all things richly, and that man may use those things as long as he takes what he needs. Men can have property as long as they obtained it rightfully, and as long as they use discretion. If those limitations were overlooked when the person was ge tting the property the property was not obtained rightfully. In the chapter the rights of property, Locke tells the role that the invention of money plays in property rights. Money was invented because people were abusing their property rights. With the creation of money things were given value, and this invention prevented people from taking more than they could afford. Money was an invention that men could keep without spoiling. Men could exchange money for truly useful, but perishable supports of life. This invention plays a big role in the property rights. Now that there is money people have to use that money to get what they need instead of taking whatever they want as was the case before the invention of money. According to Locke, individual property rights change after government was established. He believes that in governments, the laws regulate the right of property, and the possession of land is determined by positive constitutions. Before the establishment of government A mericans had the rights to property as long as they used it before it spoiled, and as long as they didn't take more than they needed, and as long as they obtained it rightfully. After government, there were laws and restrictions pertaining to property. These laws and restrictions were established to secure protection of those who had property. I believe that some of Locke's views on the rights to private property are right. I agree with his thoughts of the way property rights originated, the limitations he said were placed on property rights, and his thoughts of why money was invented. I also agree with his take on the role property rights played after government was established. I think that government plays a very important part in the protection of property. Without the laws that are made by the government there would be many problems with property rights. People still have the right to have any property they want as long as they can afford it and as long as it is obtained proper ly.

Symbolism in the Story of an Hour Essay Example

Symbolism in the Story of an Hour Essay Example Symbolism in the Story of an Hour Essay Symbolism in the Story of an Hour Essay Several symbols in Kate Chopins Story of an Hour create a feeling of comfort, wellness, and wonderfulness within the readers mind. The first symbol I will speak of is the comfortable chair which she sinks into after the news of her husbands death. Then, I will speak of the open window, which she sits in front of through which she sees many symbols of things that are good. Finally, I will speak of the description of Mrs. Mallard herself and her comfortable situation, which will tie together all the symbols that create the feelings of comfort and wellness in the reader. The armchair in the story in which Mrs. Mallard sits after secluding herself in her room upon hearing of her husbands death is described as comfortable and roomy. The chairs location is also important, it is facing an open window, this symbolizes being open to change, and the fact that it is open shows that it is somewhat warm out suggesting life rather than the cold of winter symbolizing death. The adjectives comfortable, roomy, and sank symbolize a feeling of being embraced by the chair, a feeling of love and warmth. Through the open window she sees many other symbols furthering the feelings of goodness in the reader. She sees the tops of trees that were all quiver with the new spring life symbolizing a new life to come, something new happening in her life. The setting of a delicious breath of rain in the air refers to the calmness after a storm when the sun comes back out. Kate Chopin is using this to refer to the death of Mrs. Mallards husband and the new joyous life she may now lead that she is free of him. Also to be heard outside are the singing of birds and the notes of a distant song someone was singing, symbolizing an oncoming feeling of wellness, a build up to her realization that she is now free of the tyrannical rule of her husband. Mrs. Mallard is described as being young and having a fair, calm face symbolizing the beauty and innocence of a child. Brently Mallard had repressed her, and now through this seemingly tragic event she is freed of his rule over her and she is able to go on with her life. The reader feels for her when she explains the way she had only loved him sometimes, but more often didnt, and how in the coming years she would be able to live for herself and no one else. When you decipher these symbols for their underlying meanings you see then how Kate Chopin worked on her story to give the reader a good sense of comfort and wellness in the reader. The three symbols we have discussed are just a basis to start digging into the story; so much more can be pulled from the word choices and objects presented in the story if you just give the effort to look into it.

When the Review Tops the Book

When the Review Tops the Book When the Review Tops the Book When the Review Tops the Book By Daniel Scocco Some time ago one of our readers sent me a link to a brilliantly written book review, interestingly enough about a shockingly bad book. The person who wrote the review is called Charles Moore. Here is a quote from it: That pretty much sums up my experience reading Aaron Rayburns novel, THE SHADOW GOD. I took one for the team, so the rest of you would NEVER have to be subjected to this beast. I beg you, dont let my selflessness be for nothing. Heed my warning. This is the worst book ever written. The back cover copy reads Craig Johnson had two best friends, two caring parents, a hot girlfriend, and a nice trucknot bad for a twenty-year-old. Already were in trouble. The author photo shows Rayburn in all his mid-20s virginal glory. Manson contacts, a black cap turned backwards with a red 666 monogrammed on it, hes posing next to what looks like a rubber demon. His bio includes the line He also says that he owes a great deal of gratitude to the Devil . . . for filling his mind with such horrific images. If this book is the most horrific thing the devil can come up, I think humanity is safe from the threat of hell. So if you want laugh a bit, here is the permalink. All wannabe writers take notice of what might come after you publish your book! Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Book Reviews category, check our popular posts, or choose a related post below:10 Grammar Mistakes You Should AvoidAt Your Disposal6 Foreign Expressions You Should Know

Development of Human Resources Research Paper Example | Topics and Well Written Essays - 3000 words - 1

Development of Human Resources - Research Paper Example The services provided are project management and civil engineering, full design and construction services, and construction services for public and private clients. At 9,000 employees, the workforce has been reduced over the last three years due to economic reasons. The company is profitable and has a solid financial foundation in place. There are 12 offices around the UAE with a talented and diverse managing director team leading the company. This reporter is a human resource strategy student. b. CCDC’s current strategic business objectives involve reducing the levels in the chain of command; implementing a coaching method of management rather than autocratic; maintain financial success, and ensure high-quality services, meet the health and safety needs of staff, meet environmental standards, and improvements made in networks and purchasing agreements. c. While there has been an emphasis on HR policies and initiatives to support these objectives, there is also a question as to whether HR practices add value and how the effects of HR on the organizational culture may be evaluated. a. First, Cabrera and Cabrera (2003) and Rose and Kumar (2006) would note the lack of a human resource strategic framework. CCDC lacks an overall HR strategic framework that HR objectives, programs, training, and policies can fall within or under. The framework could then be used by the leaders when they are conducting their strategic planning to avoid placing the leaders in the position to do the business planning, then step out of the planning and pass the business objectives to HR to do the work from a support standpoint – resulting in a disconnect (Porter, 1996). Both HR and the business need to be operating as one. There are resulting comments regarding HR functioning in a support role, which is counter to business needs.

Means of Company's Driving Superior Shareholder Value Coursework

Means of Company's Driving Superior Shareholder Value - Coursework Example I introduced the balanced scorecard which is a performance report based on a broad set of both financial and non-financial performance measures as the best strategic management accounting tool to be employed in the current business environment today. I also focused a bit on how shareholders could align their interests with those of shareholders since present compensation plans such as the granting of stock options to CEOs have been unable to motivate managers to create value for shareholders. I therefore recommended that managers should be compensated based on the amount of shareholder value that they generate and that it is also necessary for managers to be evaluated based on the amount of long-term economic value that they generate since evaluating them based on short-term performance measures can make them be myopic and as a result engage in short-term activities to generate higher short-term results for the short-term financial performance measures.Today, the current business env ironment has become characterized by the importance of the investor and the drive for shareholder value. Shareholder value is the value of a firm minus future claims (debt). Shareholder value is given by taking the net present value (NPV) of all future free cash flows to the firm plus value of non-operating assets minus future claims (debt). Non-operating assets include marketable securities, excess real estate and over-funded pension plans, whereas future claims include interest bearing long-term and short-term debt, capital lease obligations, under-funded pension plans and contingent liabilities. Only when a firm earns a return on invested capital (ROIC) above the cost of capital can that firm be said to be creating economic shareholder value.  Ã‚  

Foundation of Education Essay Example for Free

Foundation of Education Essay With the massive information explosion of the 21st century, the world has never moved so fast. As Patrick A Hyek (2012), Global Technology Sector Leader, Ernst Young, pointed out on technology and its impact to the world, â€Å"Ten to twenty years from now, we may look back on the present as the dawn of the Smart Era: a time when rapid and continuous innovation changed almost everything about the way we live†. The world is going virtually borderless. As of present, we can do almost everything online from shopping to banking, video conferencing in real time with people across continents as well as finding answers to almost everything we could possibly think of from online search engines. As far as education is concerned, the famous Khan Academy (www. khanacademy. org) has proved subject-based cognitive knowledge traditionally learnt in schools can be just as effectively obtained at one’s fingertips in the comfort of one’s own home. On the other hand, the unlimited flow of information has its drawbacks which cause many concerns for educators (Ornstein, A, Levine, D Gutek, G, 2010). How could we protect our children from inappropriate contents such as pornography, destructive information or violence accessible online? In addition to the overwhelming amount of information in the 21st century, United Nations Environment Programme (UNEP) (2012) addressed in their report that our new generation also face the crisis of depleting natural resources and global climate changes of the 21st century. As the world’s resources are depleting, people are pressured to compete against one another to survive. The reality is that there are serious problems in todays societies. Every day we hear tragic news about people killing each other, breaking the law, misconducting, corruption as well as natural disaster. As an educator, we are asking ourselves what role schools should play to prepare our next generation for these challenges posed by this information age. I believe that there has not been a more appropriate time than now to incorporate values in education as to elicit the human quality of our children in addition to the provision of academic knowledge. Since we cannot control technology and what comes with it, we should instead equip our children with the right values and inner strength which help them make the right call as to what is right and wrong in any given situation. This can be achieved by embedding human values such as respect for difference, moral, honesty, empathy and love for mankind into the school’s curriculum at all levels. As a result, our next generation will not only be knowledgeable but of a high human quality who will do the right things by themselves and others. For example, moral students would not imitate aggressive behaviour they saw on the internet or elsewhere because they consciously knew such behaviour was wrong. Moreover, it would be dangerous for schools to use subject-based curriculum which only focus on academic excellence in such a fast paced unlimited information age in which we live in today. Without moral and ethics, regardless of their intelligence, our children could grow up to be self-destructive, violent or harmful to themselves and society. Examples of destructive behaviour include that of terrorists who wrongly used their knowledge to harm other people. Teaching and Learning One of the current educational issues being discussed today concerning teaching and learning is what skills we need to teach our children for the 21st century. While many educators (Dominik Petko, 2012) worldwide have placed an emphasis on teaching information and communication technology, literacy skills that will allow students to make sense of the technology today, John Wilson (2008), former executive director of the National Education Association in Washington, DC, argued that for a world which is vastly transformed by technology, it is unpredictable what technology is coming next. Instead of focusing on the current technology which is likely to be replaced, educators should focus on developing transferable skills such as critical thinking and problem solving so that students can analyze information, apply knowledge to new situations as well as comprehend new ideas. These skills will make them capable to learn and adapt to any new technology to come. What is critical thinking? How could we teach critical thinking skills to our children? Critical Thinking as defined by Michael Scriven Richard Paul (1996), the National Council for Excellence in Critical Thinking is â€Å"the intellectually disciplined process of actively and skillfully conceptualizing, applying, analyzing, synthesizing, and/or evaluating information gathered from, or generated by, observation, experience, reflection, reasoning, or communication, as a guide to belief and action†. In essence, critical thinking is a disciplined manner of thought that a person uses to assess the validity of something, e. . statements, news stories, arguments, research, etc. (Beyer, B K, 1995). Experts (Angelo, T A, 1995, Cooper, J L, 1995, McDade, S A, 1995) asserted that critical thinking is best conveyed through constructivist learning approach such as Classroom Assessment Techniques (CAT), Cooperative Learning Strategies, Case study and discussion as well as Reciprocal Peer Questioning. An example of a Classroom Assessment Techniques is to ask students to answer questions such as What was the most important thing you learned in todays class? or â€Å"What question related to this session remains uppermost in your mind? (Angelo, T A, 1995). McDade (1995) suggested that teachers can facilitate students’ development of critical thinking through case study and discussion. A teacher may lead the class by presenting a case to the class without a conclusion. Using prepared questions, the teacher then leads students through a discussion, allowing students to construct a conclusion for the case. Reciprocal Peer Questioning is another teaching technique which fosters critical thinking (King, A, 1995). An example of Reciprocal Peer Questioning is by asking students a list of question such as, What are the strengths and weaknesses of a taught issue? † Students are asked to write questions about the lecture material. In small groups, the students ask each other the questions. Then, the whole class discusses some of the questions from each small group. Dr. Gwen Dewar (2009) suggests that critical thinking can be developed not only in school but at home where parents encourage students to questions and evaluate any everyday ife situations. In conclusion, in order for our children to cope well with the information technology age, we need to prepare our children to weed through the information and not just passively accept it (Oliver Utermohlen, 2005). They need to develop and effectively apply critical thinking skills to their academic studies, to the complex problems that they will face and to the critical choices they will be forced to make as a result of the information explosion and other rapid technological changes.

Police Force and Discretion :: Public Safety, Police Discretion

The degree of force that officers use is heavily influenced by police discretion in real-world situations rather than espoused by a certain agenda. Discretion can be classified into four different categories where administrators, the community, and the individual police officer exercise differing degrees of influence in decision-making. What is needed to help officer discretion is a central ethos that will guide discretion when all other rules fail to help. Normal force is distinct from legal and brutal force (Hunt, 1985). Legal force is taught in police academy. It pertains to being able to subdue, restrain, and control a suspect if the officer is threatened with great bodily harm. Legal force also encompasses the use of deadly force if justified. Normal force is learned when the officer hits the streets and is conditioned to buy more effective weapons, which produce more damage to the suspect. In the academy recruits are taught not to hit a person on the head or neck because of their vulnerability, but on the street officers must hit the suspect wherever they can to control them. Peer approval further justifies this treatment. Thus, when police use the necessary amount of force they are not held accountable for a needed increase, but in fact will be looked down upon by fellow officers if a rookie does not show the necessary aggression. Police use discretion through weighing the costs and benefits of each situation (Wilson, 1968). The helpfulness of their choice is much more important than obeying their duty or moral. Thus, when normal force is explained it is done under the pretense of justifiably. To recap, normal force is simply the force used under police discretion that is neither legally taught nor brutal (Hunt, 1985). Normal force is justified by taking responsibility for their actions, yet denying they were wrong because of situational or abstract events. At other times officers use excuses for normal force and recognize their use of force as inappropriate. They will recall emotional or psychological states as a reason for such inappropriate actions. Police discretion is structured and controlled by the kind of situation that the police must deal with (Wilson, 1968). Wilson (1968) delineates four different situations. Police-invoked law enforcement, citizen-invoked law enforcement, police-invoked order maintenance, and citizen-invoked order maintenance. In police-invoked law enforcement police initiate action against crimes that usually do not have victims (Wilson, 1968). Police Force and Discretion :: Public Safety, Police Discretion The degree of force that officers use is heavily influenced by police discretion in real-world situations rather than espoused by a certain agenda. Discretion can be classified into four different categories where administrators, the community, and the individual police officer exercise differing degrees of influence in decision-making. What is needed to help officer discretion is a central ethos that will guide discretion when all other rules fail to help. Normal force is distinct from legal and brutal force (Hunt, 1985). Legal force is taught in police academy. It pertains to being able to subdue, restrain, and control a suspect if the officer is threatened with great bodily harm. Legal force also encompasses the use of deadly force if justified. Normal force is learned when the officer hits the streets and is conditioned to buy more effective weapons, which produce more damage to the suspect. In the academy recruits are taught not to hit a person on the head or neck because of their vulnerability, but on the street officers must hit the suspect wherever they can to control them. Peer approval further justifies this treatment. Thus, when police use the necessary amount of force they are not held accountable for a needed increase, but in fact will be looked down upon by fellow officers if a rookie does not show the necessary aggression. Police use discretion through weighing the costs and benefits of each situation (Wilson, 1968). The helpfulness of their choice is much more important than obeying their duty or moral. Thus, when normal force is explained it is done under the pretense of justifiably. To recap, normal force is simply the force used under police discretion that is neither legally taught nor brutal (Hunt, 1985). Normal force is justified by taking responsibility for their actions, yet denying they were wrong because of situational or abstract events. At other times officers use excuses for normal force and recognize their use of force as inappropriate. They will recall emotional or psychological states as a reason for such inappropriate actions. Police discretion is structured and controlled by the kind of situation that the police must deal with (Wilson, 1968). Wilson (1968) delineates four different situations. Police-invoked law enforcement, citizen-invoked law enforcement, police-invoked order maintenance, and citizen-invoked order maintenance. In police-invoked law enforcement police initiate action against crimes that usually do not have victims (Wilson, 1968).

Compare and Contrast: A&P and Everyday Use Essay

A&P is a short story written by American writer John Updike. The story takes place during the summer in a small New England town where everything seems ordinary and gray. The story stars Sammy a nineteen-year-old boy working the checkout line of grocery store by the name of A&P. Sammy is working one day when in walks three teenage girls, wearing only their bathing suits. He is quickly infatuated by the scene for it is not one he comes across to often and begins to watch the girls closely. Sammy pays close attention to the appearance of the girls naming each one according to how he views them, there is â€Å"Plaid† the chunky one who got her name due to her swimsuit, â€Å"Big Tall Goony Goony† who he describes as attractive but falling short to â€Å"Queenie†, the girl who Sammy seems to be most infatuated with, she is the most striking out of the bunch getting her name due to being the leader of the group. Sammy pays close attention to the three girls all the way to the point where they finally come to his register where they are confronted by his manager Lengel a very conservative man who ask the girls to come with their shoulders covered the next time they wish to enter his store. This sparks Sammy to quit and to chase the girls outside where to his surprise are gone. Everyday Use is a short story written by American author Alice Walker. The story takes place in the late 1900’s in the south in a house that was rebuilt after it was burned down by a ferocious fire. The story stars Mama a big-boned woman with hands that are rough from years of physical labor that is poor and uneducated due to never being given the opportunity to break out of her rural life, she is also the story’s narrator. Mama and her daughter Maggie who is shy and self conscience due to her being burned and scarred by the fire that took down their house wait outside their home for the arrival of her older daughter  Dee who is the exact opposite of Maggie being that she is educated and quite confident. Dee arrives at the home of her mother with not only a new man, but a new look, she is very colorful and into her â€Å"heritage†. Mama, Maggie, Dee, and Dee’s male friend have dinner in which Dee tells Mama what she’s been doing with herself and ends with Dee wanting to leave with the butter churn. The butter churn isn’t the only item which Dee would like to leave with, she also wants two quilts made by her ancestors, but Mama says no for they are promised to her sister Maggie. Dee leaves the house outraged telling her mother she doesn’t understand her heritage. Two scenes that I feel share a common message is Sammy’s decision to quit A&P and Mama’s decision to not let Dee have her way and give Maggie the quilt. Both characters decided this would be their time to take a stand against something they felt was not right. For Sammy it was a decision driven by his lust for Queenie, for Mama it was finally saying no to the daughter who she feels unappreciated by. Sammy’s decision ends with him having no job and no women, but a better sense of what he wants in life which is a desire to get away from the norm that is his job and town and go out and experience opportunities beyond his limit. Mama’s decision had the opposite effect of what Sammy’s had, she not only grew closer to her daughter Maggie, but she  realized that she’s happy being the woman she is, she doesn’t have to change herself . Mama is proud of her life and of being a practical hardworking woman. Both A&P and Everyday Use are similar in the fact that we have characters struggling to find out what it is they want from their lives, but are different in the sense of what the characters actually realize they want.

Adolescence is a fascinating time of life

Adolescence is a phase of life that begins with the self-discovery of oneself and relationship with the world outside. It is a phase when children are finding themselves entered into adult life surrounded by turbulence and stress already stored for them. Freud captured the stage of adolescence in its delimited fascicule when he evoked; â€Å"Adolescence is fraught with internal struggle. Upon entering the ‘genital’ phase of adolescence, the child is bombarded with instinctual impulses that disrupt this balance. The ego is torn between the strong impulses of the id and the restrictions of the superego. This conflict makes adolescence a time of tremendous stress and turmoil†. (Recapp Online) The youths are swayed by the waves of society’s upheavals and parental hypocritical approaches towards their lives, making them to question their own identity. Jeffrey Jensen Arnett refers adolescence to as Emerging Adulthood where adolescents are slowly and gradually moving towards adulthood. It is a time when they are free from any social obligations and expectations and find themselves independent wanting to break from all bondages. It was in February 2008, court prosecuted 15 years old girl in an aiding and abetting manslaughter by filming happy slapping attack whereby a man was succumbed to death. Mr. Waterhouse was given punches and kicking by two youths 19, and a 17-year-old youth in Keighley, West Yorkshire, in the month of September 2007. Though the man was able to take a walk back to his flat but soon died. All the youths admitted to the crime and the girl pleaded guilty for becoming part of this atrocious act of theirs. (Porter, ABC News Online, 2006) Happy slapping incident has become quite common among youths, formerly originated from South London in 2004. The victims are hit, punched and kicked and all the actions are recorded by youths in their mobile phones or put up on the net to be enjoyed later. The trend of indulging in such violent behaviors have become quite common as revealed by the New South Wales Bureau of Crime Statistics and Research. The Bureau’s director, Don Weatherburn reported saying that around 10 to 14 years old adolescents had become the cause of the serious concern for the law enforcement agencies. There was an abrupt rise of incidents from 175 per 100,000 population in 1995 to 487 in 2004. (Porter, ABC News Online, 2006) The above incident clearly shows girls more inclined towards violent behavior. Her mother has put all the blame on the binge drinking which has become very common among youngsters in Britain-a socio cultural compulsion for youths. But the story above lacks clear explanation of what motivated a girl to become a part of the crime. Was it due to drinking or a trend or some other psychological or social factor? Pearson linked the girl’s violent behavior to the social problem faced by them. She says, â€Å"Girls don't want to be endlessly told that they're nothing but sex objects with low self-esteem†¦; they are rejecting victimhood.† (Pearson, 1997) In the process of resisting sexism, girls have unfortunately â€Å"gotten hip.† (Pearson, 1997) Several studies have been conducted and several approaches applied to understand the increasing trend of the violent behavior among girls and Theories of Aggressive behavior is one among them putting forward the psychoanalytic aspect to the behavior problems among girls. News reported by April Simpson, in Boston Globe on 30th January 2007, changed our whole conception of how we perceive youth’s behavior. On one hand, adolescent behavior plunges us into the thought and on the other hand, the above news report shatters this myth. Many youths have proved themselves as responsible citizens and take violent behavior as a blotch on the society. Some youths from Boston, tired of violent behavior took initiative of starting a process of regular meetings with the police to bring law and order problems and several other issues concerning youths to the notice of Police and other city officials. In first ever meeting at the Tobin-Mission Hill Community Center, around dozen students participated and discussed their problems and the measures to control crimes with Thomas M. Menino, Mayor, State Representative Jeffrey Sanchez, Councilor Michael P. Ross, and area police officers. (Simpson, 2007) From then on, these meetings became a routine affair. Not just with officers concerned they also held the meetings among themselves to sort out measures to control violence they had been witnessing quite often in their neighborhood. This story does show youths shouldering responsibility to create conducive environment in their locality but this story does not show to what extent they have tried to address the problems and come out with the possible solutions and how far these youths were successful in their mission? Both these stories reflect contrasting shades of youth’s behavior. In the story above, where girls are too demonstrating behavior not conducive for them shows gravity of the situation our youths have involved themselves. Looking at the current social and economic problem, it is not surprising to see youths especially girls being carried away by the lure of status and societal position and bullying and brawling on roads along-with their mail counterparts. But it is also true their show of cat fighting is not new, and the main culprit is their role model in movie or TV soap, known as Script theory. As these are scripts only that create impressionable image of brawling girls. For e.g. Power-puff girls defeating their archenemy, Mojo Jojo, with hitting and kicking increases the likelihood that girls will also imitate them and see the bullying and aggressiveness as a means to resolve their problems. (Kirsh, 2006) Criminologists also state the exposure to violence at homes as the biggest reason for the youths especially girls to show their aggressive attitude. Lisa Broidy and Robert Agnew also point to the failed relationships as biggest crises in the lives of girls. These girls show their repressed feelings and grievances by shouting, yelling, hitting and abusing, in their own words, â€Å"Abusive and failed relationships are a major source of strain in the lives of many female offenders.† (Chesney-Lind & Pasko, 2004) For guys, violence becomes a means to show their macho power among their peers. Though socio and economic factors too count as the reason behind their adapting to the aggressive behavior but it is more of their hurt ego, which immerses in the form of violence. Many psychologists termed their criminal tendency towards Social-information-processing theory. Theory posits the view that â€Å"Youths engage in these mental processes over and over in real time during social interactions and that within particular types of situations, individuals develop characteristic patterns of processing cues at each step in the model. These patterns form the basis of psychopathologic tendencies†. (Psychiatry Health SE.com, Online) For e.g. if provoked, youths may resort to cues such as threats, show hostile intentions to others and adopt aggressiveness skillfully and successfully, which implies that they are more prone to adopt conduct disorder. It is the community programs and initiatives as demonstrated by the youths from Boston that could make some difference in the long run in the lives of youths prone to violence. Dr Toni Makkai, the Director of the Australian Institute of Criminology, called for more and more intervention programs to support young mothers and give them knowledge and skills to foster in their children their importance toward s society, address their problems with love and bring them into the environment of friendliness and care. (Porter, ABC News Online, 2006) WORKS CITED Arnett Jensen. 2006. Adolescence and Emerging Adulthood, 3rd edition, Prentice Hall. Chesney-Lind, M & Pasko, L. 2004. Girls, Women, and Crime: Selected Readings. Sage Publications. Kirsh, S. J. 2006. Children, Adolescents, and Media Violence: A Critical Look At Research. California & London: Sage Publications. Pearson, P. 1997. You're so cute when you're mad. The Globe and Mail. 29 November, p. D3. Porter, B. (ABC News Online) 2006. PM – NSW youth crime on the rise. Retrieved on April 6, 2008. Psychiatry.HealthSE.com. 2004-2005. Social-Information-Processing Theory. Recapp. Developmental Theories. Retrieved on April 6, 2008 from W.W.W:  HYPERLINK http://www.etr.org/recapp/theories/AdolescentDevelopment/developmentalTheories.htm
http://www.etr.org/recapp/theories/AdolescentDevelopment/developmentalTheories.htm Simpson, A. (Boston Globe) Teens reach out for help against violence. Retrieved

Uniforms in public school essays

Uniforms in public school essays Quality education is critical to the future of Americas children. However, we cannot educate our children in schools where weapons, gang violence, and drugs, threaten their safety. Many local school districts have made uniforms an important part of an overall program to improve school safety and discipline. Students resort to violence and theft simply to obtain designer clothes or name brand shoes. This instills a fear among the It is no secret that violent behavior has become a problem in public schools. For this reason more and more public schools are entertaining the idea of uniforms to get the minds of their students off of fashion and onto their education. Many parents and students support the uniform issue because they feel it makes all the students equal in the eyes of their peers and teachers. However, many parents feel that just like installing metal detectors, uniforms are a simplistic solution to a far greater problem. Some experts believe uniforms promise to cut down crime and reduce violence, but only if we take away that students individuality and freedom of expression. What does this promise? Uniforms have been used in an effort to try an reduce crime, and at the same time, remove peer pressure amongst students to try to fit in so they can concentrate on their school work. President William Clinton agrees with this saying If uniforms can help deter school violence, promote discipline, and foster a better learning environment, then we should show strong support to the parents that try them.(21) By mandating uniforms in public school, school officials hope to see a reduction in crime and violence. According to statistics, there are notable decreases in school violence and illegal offenses after the enactment of a school uniform or standardized dress code policy.(Lewis) Can uniforms really hel...

The Ultimate Study Guide for ACT English Tips, Rules, Practice, and Strategies

The Ultimate Study Guide for ACT English Tips, Rules, Practice, and Strategies SAT / ACT Prep Online Guides and Tips This guide collects the best ACT English prep material on the internet. We've created everything here from scratch, and we think it's the best guide available anywhere. In writing it, we pored over real ACTs, consulted the best existing books, and thought deeply about what you'll need to excel on ACT English. Our subject guides closely reflect what you’ll see on the actual test and our strategies have all been used successfully by our past students. We’ve covered everything you need to know about ACT English. This post is a table of contents, designed to lead you through the different articles you’ll want to study in a logical order and explain how to get the most out of them. It starts with the big-picture, high-level ideas that will get you thinking about the best way to approach ACT English. Then it moves on to our coverage of the skills and concepts you’ll see on the test.The last section includes a variety of ACT English tips and strategies that can help you create a study plan and learn to attack the test in the most efficient way. Whether you’re looking for a complete study guide or just some additional help in a few areas, this guide can help. If you plan to use this information as your main source for ACT English prep, simply read through the pages below more or less in order- this approach will walk you through every step of studying for ACT English. If, on the other hand, you’re just looking for some further depth on a few topics or some helpful tips for the section as whole, scroll through this post and follow any links that look interesting. We recommend the first option, but it’s up to you! A quick note: If you aren’t familiar with ACT English yet, it’ll be helpful to look at an example test before reading this guide. You can download an official test here (the ACT English section starts on page 12). High-Level ACT English Guidance A big mistake many students make is assuming that because they take tests in school all the time, they know exactly what to expect from the ACT.This test has its own special quirks, however, and learning how to navigate the ACT'sunique structure and style is a key part of preparing for it and the English section specifically. What’s Actually Tested on the ACT English Section? The first step to tackling the ACT English section is to know what’s on it. This guide will help you understand how the ACT English is structured and what concepts it tests so that you can begin planning your prep. 5 Critical Concepts You Must Understand to Ace ACT English The ACT English section has certain quirks that set it apart from a grammar test you might see in English class. In this article, you’ll read about the key big-picture concepts you need to understand in order to excel on this section of the test. The Best Way to Approach ACT English Passages It’s easy to ignore the passage format of ACT English, but doing so puts you at a real disadvantage. This post will help you understand why it’s important to have strategy for how to attack the ACT English passages and determine the best way for you to approach them. How Often Is NO CHANGE the Right Answer on ACT English? One of the most common mistakes students make on ACT English is assuming that there must be an error in every question. NO CHANGE is actually the answer more than 25% of the time it’s an option. The Complete Guide to ACT Grammar Rules The 14 ACT Grammar Rules You Must Know The first article outlinesall the concepts covered byACT English, from punctuation to grammar, and the second one goes over the most important grammar rules that appear on the ACT.Use both articles to quickly review the rules and determine what you need to study further. ACT English Skills A key part of preparing for ACT English is learning rules covered by the test. I've listed ourguides to all the major concepts below, split into Grammar and Usage and Rhetorical Skills, and organized roughly in order of importance (from the most commonly tested rules to the least commonly tested ones). Grammar and Usage Parts of Speech The ACT English section doesn’t directly test parts of speech, but this guide outlines all the basics you need to know in order to understand the more complex topics. Run-on Sentences and Fragments Questions about sentence structure and correctly connecting independent clauses are the most common type on ACT English. Make sure you understand how to spot and fix run-ons and fragments. Commas On ACT English, commas are the single greatest source of confusion for most students. It's the most often tested punctuation mark on ACT English and appears very frequently. It’s vital to understand when you really need them so you can avoid overusing this tricky punctuation mark. Other Punctuation The other forms of punctuation you'll see tested on ACT English are semicolons, colons, dashes, and apostrophes. This guide covers them all! Subject-Verb Agreement Verb errors are another major topic for ACT English questions. Make sure you understand how to spot even the most well hidden agreement errors. For example, while the sentence, "Each of the siblings have their own rooms" might sound OK, the singular subject "each" actually requires the singular verb "has." Verb Tenses and Forms Issues with verb forms are a lot more common than you might think. For ACT English, you'll need to be especially familiar with problems such as inconsistent tense usage, confusion of would and will, and gerund errors. Pronoun Agreement The final major category of grammar issues is pronoun errors. Pronoun agreement, especially plural versus singular pronouns (e.g., it/he/she vs they), trips up a lot of students on the ACT. Pronoun Case You’ll see questions about pronoun case (e.g., me vs I) less often, but it’s still important to know what it is and how it’s tested. (Hint: the hard pronoun case questions usually involve compound objects.) Idioms Idiom errors, which deal with the correct usage of prepositions and conjunctions (e.g., "talk to" vs "talk at"), are one of the most confusing topics on ACT English because they don’t follow any general rules. Make sure you know when to trust your instincts about which answer sounds right. Faulty Modifiers Both misplaced and dangling modifiers appear on the ACT English section. These errors, which involve descriptors that are separated from the nouns they're describing, usually aren’t obvious, so it’s important that you know how to spot them. Parallel Structure Items in lists and comparisons need to be in the same form- that’s the basic rule of parallelism. This guide will help you understand exactly where parallelism errors appear on ACT English and how to fix them. Relative Pronouns Relative pronouns are words, such as "who," "when," and "which," that introduce additional information. Common errors with relative pronouns are creating a fragment and using the wrong pronoun for what it’s describing. Adjectives vs Adverbs Adjective and adverb issues are relatively rare, but when they do appear on ACT English, they usually involve an adjective being used in place of an adverb (e.g., "He ran quick" instead of "He ran quickly"). You might also see questions about superlatives (most) versus comparatives (more). Rhetorical Skills Transitions Transitions are the most common type of rhetorical skills question on the ACT. These questions can be confusing, but learning a few simple tricks will make themmuch easier. Wordiness and Redundancy Another common rhetorical skills topic, redundancy is confusing because it’s not necessarily something that would be considered wrong when you’re talking or writing normally. Make sure you know what counts as redundancy on ACT English. Add/Delete Add/Delete questions, which ask whether a sentence or phrase should be included or removed from the passage, are some of the most common and challenging rhetorical skills questions on ACT English. You need to know how to approach them systematically to succeed on the ACT. Author Technique/Intent The key to author intent questions, which ask about how best to achieve a certain effect, is reading them closely and understanding what they’re asking. This guide breaks down techniques for doing so effectively. Macro Logic and Organization Macro-logic is just a fancy term forquestions that ask you where a sentence or paragraph should go. These questions tend to seem more complicated than they really are- make sure to use the process of elimination to narrow down answers. Author Main Idea Main goalquestions, which ask about what the author's overall purpose is, are kind of weird because they seem to belong more on the reading section than the English one. Nonetheless, there’s usually one or two on each test, so it’s important to know how to answer them. Relevance Like redundancy, relevance is tricky because it’s likely to be a concept you haven’t encountered in this form before. Relevance questions ask you to determine whether a piece ofinformation is necessary in context. Word Choice/Diction Like idiom questions, word choice questions are tricky because they’re hard to predict and require you to have a deep knowledge of common English usage. Unlike idiom questions, however, they aren’t that common. Formality Questions that deal with formality are relatively rare- you might or might not see one on test day- so this topic should be one of the lowest priorities for your ACT English prep. ACT English Tips and Strategies This section collects a range of posts on study strategies, test-day tips, and other helpful info for your ACT English prep. You can find everything you need to know about how to build an ACT English study plan and also get helpful tricks for the test and materials for further study. The 8 Most Common Mistakes You Make on ACT English Because ACT English tests such a limited set of topics, most students miss multiple questions on just a few ideas. If you avoid making these eight common mistakes, you can raise your score by 1-2 points. Full Analysis of ACT Grammar Rules: Which Are Most Important? This article breaks down the frequency with which different types of questions appear on ACT English. Use this guide to help prioritize your studying. ACT English Prep: The Best Methods and Strategies Make sure you know the best approach for ACT English practice and prep so you can make the most progress with the least amount of work! (You’ll still have to do a lot of work, though.) The Best Sources for ACT English Practice Don’t waste your time with bad practice tests. This guide will tell you where to find the best ACT English practice tests- and a lot of them are free! The Top 9 ACT English Strategies You Must Use This post outlines the key strategies that you need to implement in your ACT English prep. The 8 ACT English Tips You Must Use in Your Prep Using these eight ACT English tips can boost your score even if the test is tomorrow, but they’ll be a lot more effective if you incorporate them into your ACT study routine. The 18 Hardest ACT English Questions Ever This guide introduces some of the hardest ACT English questions in existence and offers tips for approaching and solving them. Use these if you're aiming for a top score! How to Get 36 on ACT English: 10 Strategies From a Perfect Scorer If you’re aiming for an especially high score on ACT English, check out this guide to getting a perfect score(from someone who actually did so!). Even if you have more modest aims, this post provides some helpful tips on how to approach the test. The Top Prep Books for ACT English If you’re looking to supplement your online study with some old-fashioned paper books, these are the ones you should use for your ACT English prep. The Best ACT Vocabulary Lists on the Web ACT Vocabulary | Words You Must Know ACT English doesn’t test vocabulary that much (see the diction post above for more info), but if you’re concerned about not knowing key words, take a look at these posts, which round up the best online sources for ACT vocab and identify which words you really need toknow. Conclusion: How to Use This Ultimate ACT English Guide Having read most (hopefully all!) of these ACT English guides, youprobably know what I'm going to say you need to do next: practice with actual ACT test questions! You can only improve so much by reading about the test- you have to try out the strategies and tips for yourself.Use full-length ACT practice tests to determine whether you're on track to hitting your target score. When doing so, make sure you also know the best way to review missed questions, since you can't improve unless you learn from your mistakes.In addition, I recommend looking over questions you guessed on and got right so you can ensure you know how to get the correct answer. Overall, remember to balance your ACT prep by coming up with a foolproof study plan. And know that, with a little hard work,you can get a great score on ACT English! What's Next? Looking for help with other sections of the ACT?Don't forget to take a look at our expert guides to ACT Math,Reading,Science, andWriting. There's alsoan ultimate guide to the entire ACT! Not sure what ACT score you should be aiming for?Get help setting a personalized goal score with our guide to what good, bad, and excellent ACT scores look like. This guide has everything you'll need to build an effective ACT English prep program, but if you're feeling overwhelmed by the idea of doing it all by yourself,consider giving our online prep program a try.Built by Harvard grads and ACT full scorers, the PrepScholar ACT program learns your strengths and weaknesses through advanced statistics, and then customizes the program to your needs to give youthe most effective prep possible. Want to improve your ACT score by 4 points? Check out our best-in-class online ACT prep classes. We guarantee your money back if you don't improve your ACT score by 4 points or more. Our classes are entirely online, and they're taught by ACT experts. If you liked this article, you'll love our classes. Along with expert-led classes, you'll get personalized homework with thousands of practice problems organized by individual skills so you learn most effectively. We'll also give you a step-by-step, custom program to follow so you'll never be confused about what to study next. Try it risk-free today:

Analyzing Enterprise Operations Essay Example | Topics and Well Written Essays - 1000 words

Analyzing Enterprise Operations - Essay Example The complementary nature of the inter departments makes the analysis and integration amongst them, an essential study. Enterprise integration is an improvement concept, as are total quality and error-free performance and these concepts have proven to be very difficult to implement successfully because the desired degree of improvement is difficult to achieve (Nell, n.d.). As in case of all improvement strategies whether in small scale or a small scale, the change must be gradual. Expectations have to be satisfied in the long term basis as the human factor is the most significant aspect of the analysis and integration. On the other hand, some businesses have invested to overcome integration barriers, and have achieved their integration, cost, and quality goals and there was enormous improvement (Nell, n.d.). The result was an optimal process where the products were produced with the desired result of timely manufacturing, and cost reduction so immensely that eliminated the need to jus tify the old system. The organization – Automobile industry, in present times, is one of the most competitive industry which has escalated owing to the purchasing power of the urban mass. Today’s customer, when purchasing a car, is not only attracted by the money factor but is also swayed by performance, design , brand name and other factors, making the industry , immensely competitive. BMW is German automaker primarily involved in manufacturing cars for the luxury class. It manufacturers BMW, MINI and Rolls-Royce Motor Cars. Sales and Marketing, Finance, Operations, Quality, Human Resource, Research and Development are some of the main departments that comprise the organization setup. An Enterprise Resource Planning (ERP) system has been installed for a smooth and effective flow of cross functional information. Sales and Marketing is one of the major contributors to the financial growth and profitability for the company. Under the Sales and Marketing department there are sub departments which are responsible to for specific jobs. For any sales person, the best way to learn about the business in to witness the direct sale of a car in the showroom. The showroom is furnished with the model cars and is connected to the central portal for the ERP. The location of the showroom is discussed in the department as the customers are limited to the upper strata of the society. The department is responsible to liaise with the operations and the management for the allotment and early delivery of the vehicle. The process – For high end car manufacturers like BMW, front end customer interaction is important. The rationale behind choosing the below process is to assess the journey of the line of interaction to the line of visibility that a customer embarks after he enters a BMW showroom. This is place where the initial relationship is established. One of the core process in the Sales and marketing department is the proper information flow of the booking o rders that are being assigned in the showroom. These orders comprise customized options by the customer (a new feature launched by the company where the customer can choose the interiors, accessories etc.) This is an important introductory concept as it gives the premium customers a flexibility to personalize the car. The specifications are entered in the system that is connected to t

What Is The Nature Of Happiness Essay Example | Topics and Well Written Essays - 1250 words

What Is The Nature Of Happiness - Essay Example One might ask if happiness is a state of mind or an illusion that the emotion of a person would entice the mind of being happy. Different branches of philosophy and religions have their own definition and beliefs towards the nature of happiness. Also, there has not been a definite formula for each and every person to achieve a state in which both mind and body would be in a state of happiness. One should also face the fact that no matter how powerful the mind of a person is it is not enough and would never ever is enough to change the events that are happening around him that might stimulate the happy emotion he would feel at a certain point. Most of the renowned Greek teachers and philosophers were the students of Socrates. As a teacher, there have been countless of ideas that Socrates might have given his students that gave the present generation a very colorful Greek philosophy. One of these ideas might be the nature of happiness. But Socrates did not tackle much about this. In some of the published works of Socrates, he barely touched on this thought. When analyzed, Socrates just laid out the principles of what is right and what is wrong and the possible consequences of such actions. These consequences would mean that when the right thing is done, it will constitute to the person and to other person’s happiness. While doing something wrong might result to the self and to other’s sorrow. This thought however brought his students something to ponder on and expound. Then one can seek into the works of Plato towards the nature of happiness. (GÃ ³mez-Lobo, 1994; Haybron, 2011) As a student of Socrates, Plato seemed to have based his thought’s foundation with the works of his teacher. This gave the birth to happiness being based on justice. Here is the beginning of a society that most countries still pattern their form of government, the

Epidemly and biostat Assignment Example | Topics and Well Written Essays - 750 words

Epidemly and biostat - Assignment Example Calculate: Q6. What is the annual incidence rate (per 1,000 persons) of lung cancer, if it is diagnosed in 70 patients per year within a community of 30,000 unaffected individuals? (Please show your calculations) [ONE POINT] Q7. Colon cancer is diagnosed in 20 patients per year within a community of 10,000 unaffected individuals. Half of the affected individuals die from colon cancer. What is the case fatality of colon cancer in this community? (Please show your calculations) [ONE POINT] Q8. Breast cancer is diagnosed in 20 patients per year within a community of 10,000 unaffected individuals. A screening test is applied to all residents of this community. What is the sensitivity (in %) of the screening test, if it detects 9 of the breast cancers. What is the specificity if the test correctly determines that 9,900 of the unaffected persons do not have breast cancer? (Please show your calculations) Q9. A physical examination and an audiometric test were given to 500 persons with suspected hearing problems, of whom 400 were actually found to have them. The results of the examinations were as follows: C. The occurrence of illnesses of similar nature clearly in excess of the normal expectation for that population at that time (this helps in vigorous management of the disease at that time to prevent its spread) Sensitivity is the ability of the test to correctly identify those individuals who have the disease. False negative is when testing equipment provides a negative result in a patient who has the disease (Gordis, 2009). Example: a glucometer may show high level of glucose in a newly diagnosed Diabetic patient this is called sensitivity, while in the glucometer can show low blood glucose in a patient with high blood sugars. Specificity is the ability of a test to correctly identify those individuals who have no disease, while false positive is when

Cigarette Excise Taxes in Pakistan

Cigarette Excise Taxes in Pakistan Executive Summary Cigarettes are inexpensive in Pakistan and are by far the most widely sold tobacco product in the country . The most popular brands cost PKR 18.40 per pack of 20 (USD 0.25 per pack at the current exchange rate). In part because cigarettes are inexpensive, annual consumption of cigarettes has increased (from 292 cigarettes per capita in 1994 to 406 cigarettes per capita in 2007). This raises serious health concerns. A proven intervention to reduce smoking is to raise the price of cigarettes relative to other products by increasing excises on cigarettes. Although Pakistan adjusts its cigarette excises almost every year, the rates have not kept pace with inflation and the growth of per capita income. Excise revenue has fallen from 0.5 percent of GDP in 1994 to 0.3 percent of GDP in 2007. This report assesses Pakistans excises on cigarettes. Domestic cigarettes are classified into three tiers based on the retail price before value added tax (VAT). Each tier is subject to a different excise regime. Cigarettes in Tier I (the lowest-priced cigarettes) are subject only to a specific excise of PKR 6.34 per pack. Cigarettes in Tier II (cigarettes in the mid-price range) are subject to mixed regime comprising a PKR 6.34 per pack specific excise and an incremental 69 percent ad valorem excise. Cigarettes in Tier III (the highest-priced cigarettes) are subject only to a 63 percent ad valorem excise. To reduce consumption, increase government revenue, and simplify the excise regime, Pakistan should return to a two-tier regime similar to what was abandoned in 2001. For cigarettes priced lower than PKR 28.00 per pack-the first tier-the excise would be a specific rate of PKR 15.00 per pack. For cigarettes priced PKR 28.00 per pack or higher-the second tier-the excise tax would be 63 per cent of the retail price before VAT. Going forward, the specific rate and the price bracket between the two tiers would be automatically indexed for inflation. Under the proposal, over 80 percent of all cigarettes would be in the first tier and subject to the specific excise. Assuming the excise tax is fully passed through to consumers, adoption of this proposal will lead to a 50 percent increase in the price of the most popular brands and more than double the excise tax on these brands. Consumption of cigarettes will decline by 18 percent, providing significant health benefits, and the governments revenue from cigarette excises will increase by 47 percent. A. Current Situation Taxes on cigarettes and other tobacco products Cigarettes are by far the most important tobacco product in Pakistan. The federal government levies excises on cigarettes, which are collected at the manufacturing stage by the Federal Bureau of Revenue (FBR).  [1]  Domestic cigarettes are classified into three tiers based on the retail price before value added tax (VAT), which is printed on each pack, along with the VAT-inclusive price. Each tier is subject to a different excise regime. Cigarettes in Tier I (the lowest-priced cigarettes) are subject only to a specific excise (based on quantity). Cigarettes in Tier II (cigarettes in the mid-price range) are subject to mixed regime comprising a specific excise and an incremental ad valorem excise (based on value). Cigarettes in Tier III (the highest-priced cigarettes) are subject only to an ad valorem excise (Figure 1). From June 2008, the rates are as follows: Tier Retail Price Per Pack (Before VAT) Excise duty Tier I Below PKR 14.86 PKR 6.34 Tier II From PKR 14.86 to PKR 32.00 PKR 6.34 + 69% per incremental rupee over PKR 14.86 Tier III Above PKR 32.00 63% of the retail price before VAT Figure 1. Tax per pack of 20 cigarettes and current prices before VAT All imported cigarettes, of which there are only limited quantities (less than 3 percent of the market), are subject to an ad valorem excise of 63 percent of the retail price (before VAT). Thus, all imports are excised the same as Tier III domestic cigarettes.  [2]  Unmanufactured tobacco is excised at a rate of PKR 5 per kilogram. To avoid tax on tax, this input tax may be claimed as a credit against the excise charged on manufactured cigarettes (or other final tobacco products). The credit is available at the time when excise duty is paid on the manufactured tobacco products.  [3]  Tobacco products other than cigarettes are excised at 63 percent of their retail price. In addition to the excise, cigarettes are subject to the 16 percent VAT which is collected at each stage of production and distribution.  [4]   There are a number of exemptions for tobacco products included in the Third Schedule of the Federal Excise Act: (i) if made by hand in the tapered shape of biris (or bidis) without the use of any manual or power-operated machine in any process of their manufacture; (ii) if supplied to the Navy for consumption on board its vessels; (iii) if supplied for consumption by the President of Pakistan, the President of Azad Jammu Kashmir and the Governors of the Provinces, members of their families and guests; and (iv) if supplied to duty free shops. According to documents from industry, cigarettes cannot sell for less than PKR 14.48 per pack (about USD 0.20 per pack at the current exchange rate).  [5]  This is not being enforced, as lower-priced cigarettes are available.  [6]   In 2007-08, the excises on tobacco products raised PKR 28.52 billion. Tobacco excises have steadily declined from 0.52 percent of GDP in 1992-93 to 0.28 percent of GDP in 2007-08 (Table 1) and from 5.6 percent of federal taxes in 1992-93 to 3.4 percent in 2006-07 . The declining importance of tobacco excise revenue amidst a stable share of total federal taxes in GDP reflects, in part, a decline in all excise taxes, and the growing importance of the sales tax. Table 1. Share of excise taxes on tobacco in GDP Fiscal Year GDP (PKR billions) Tobacco excise tax (PKR billions) Tobacco excise tax as a share of GDP 1992-93 1,620.62 8.51 0.52% 1993-94 1,897.88 8.61 0.45% 1994-95 2,268.46 10.03 0.44% 1995-96 2,577.56 11.59 0.45% 1996-97 2,952.18 11.71 0.40% 1997-98 3,255.31 13.12 0.40% 1998-99 3,572.28 15.12 0.42% 1999-00 3,826.11 14.34 0.37% 2000-01 4,209.87 16.36 0.39% 2001-02 4,452.65 16.56 0.37% 2002-03 4,875.65 17.28 0.35% 2003-04 5,640.58 18.40 0.33% 2004-05 6,499.78 21.88 0.34% 2005-06 7,593.85 23.10 0.30% 2006-07 8,706.92 28.41 0.33% 2007-08 10,009.68 28.52 0.28% Source: IMF, Federal Bureau of Revenue, authors calculation. Structure of the industry There are 42 registered cigarette manufacturers, but only 24 manufacturers are currently producing cigarettes.  [7]  The market is dominated by two companies: Lakson Tobacco Company (LTC), which is a subsidiary of Phillip Morris International (PMI) and Pakistan Tobacco Company (PTC), which is a subsidiary of British American Tobacco (BAT) (Table 2). LTC has gradually increased its market share from 36 percent in 2000 to 47  percent in 2007. Small companies now produce only about 5 percent of the duty paid domestic cigarettes. Table 2. Market shares of the main tobacco manufacturers Manufacturer Affiliation 2000 2001 2002 2003 2004 2005 2006 2007 Lakson Tobacco Company PMI 35.6 42.2 45.7 47.1 48.1 46.8 46.0 47.0 Pakistan Tobacco Company BAT 53.9 47.5 46.4 46.5 46.7 50.4 51.0 48.4 Other manufacturers NA 10.5 10.3 7.9 6.4 5.2 2.8 3.0 4.6 Source: Tobacco Merchants Association The two leading brands are Morven (produced by LTC 37.6 percent market share) and Gold Flake (produced by PTC 29.5 percent market share), both in the first tier. Along with Embassy and other first tier brands, they account for about 85 percent of the market, with the remaining 15% split between second and third tier brands. Non duty paid illicit cigarettes are widely available. The general industry consensus, which is also shared by the government, is that such cigarettes account for about 20 percent of all cigarettes sold in Pakistan and most of them are produced illegally in Pakistan by small manufacturers active in the North-West Frontier and the Northern Areas. B. Issues Rising Consumption and Declining Revenues Annual consumption of cigarettes in Pakistan has increased from 292 cigarettes per capita in 1994 to 406 cigarettes per capita in 2007 (Figure 2). During this same period, tobacco excise revenue has fallen from 0.5 percent of GDP to 0.3 percent. The decline in revenue is primarily due to excise rates not keeping pace with the growth of per capita income, and to adding a new tier in 2001, which reduced the tax on cigarettes in the mid-price range (Figure 3). Figure 2: Per capita consumption of cigarettes and excise revenue as share of GDP Figure 3: Tax per pack before and after the introduction of the three-tier system Total Tax The total tax on cigarettes is too low to meet public health objectives. The World Bank found that in countries with comprehensive tobacco control policies, taxes (excise plus VAT or sales tax) accounts for two-thirds to four-fifths of the retail price of cigarettes.  [8]  In Pakistan the three most widely sold brands have a total tax burden of slightly more than 50 percent (Table 3), well below the World Bank recommended tax burden. Up-market brands such as Gold Leaf, just fall within the World Bank Standard, with a total tax burden of 68 percent.  [9]   Table 3. Total tax on cigarettes for major brands, in 2008 (in PKR per pack)       Gold Flake Morven Embassy Capstan Gold Leaf [A] Estimated market share (2006) 29.5% 37.6% 6.7% 7.8% 9.4% [B] Retail price 18.40 18.40 17.24 34.30 49.00 [C] VAT (13.8 percent of final retail price) 2.54 2.54 2.38 4.74 6.76 [D] Excise tax 7.03 7.03 6.34 16.48 26.61 [E] Pre-tax price = [B]-[C]-[D] 8.83 8.83 8.52 13.08 15.63 [F] Total tax = [C]+[D] 9.57 9.57 8.72 21.22 33.37 [G] Share of excise = [D]/[B] 38.2% 38.2% 36.8% 48.0% 54.3% [H] Share of taxes = ([C]+[D])/[B] 52.0% 52.0% 50.6% 61.9% 68.1% Ad valorem vs. Specific Over the period 1986-2007, countries within the Asia Pacific region have been switching from ad valorem excises or ad valorem and specific excises on cigarettes to specific excises.  [10]  Currently, 19 of the 27 countries in the Asia Pacific region impose specific excises on cigarettes,  [11]  some of which adjust taxes for inflation on a mandated regular basis. Seven of these countries (Australia, Hong Kong, Macau, Mongolia, New Zealand, Singapore, and Taiwan) impose a single specific rate; that is, there are no tiers.  [12]  Four countries impose only ad valorem rates on cigarettes,  [13]  and four countries (including Pakistan) impose both specific and ad valorem rates.  [14]   A strong case can be made for Pakistan adopting a specific tax regime for excising cigarettes: If a primary purpose of the cigarette excise-in addition to raising revenue-is to discourage consumption, the tax should be levied on the number of cigarettes (or packs of cigarettes) consumed. Specific excises limit brand switching to cheaper cigarettes and thus are more effective in reducing smoking prevalence. In contrast, ad valorem excises, all other things equal, lead to a greater spread in prices between cheaper and higher-priced cigarettes. This, in turn, leads to greater potential for switching to cheaper cigarettes when excise rates are increased. Keeping all low-priced cigarette on a specific regime is therefore key to the success of the proposed tax change. Ad valorem rates may encourage price wars, as the government shares in any price reduction.  [15]  In contrast, when the rate is specific, the amount of excise paid is not reduced when prices are cut.  [16]   Specific excises are also easier to administer because it is only necessary to determine the physical quantity of the product taxed, and not necessary to determine its value.  [17]   International experience suggests that ad valorem taxes may keep pace with inflation better than specific taxes, even specific taxes that are adjusted fairly frequently, and because of this, some experts favor ad valorem excises. To avoid this problem, specific excises should be adjusted each year automatically (i.e., by an administrative order, which does not require a decision by an executive agency or approval by a legislative body). Pernicious effect of the second tier Since the three-tier scheme was adopted in 2001, there have been annual adjustments, except in 2003 when inflation was quite low, to the first-tier specific rate and in the price brackets between the tiers (Table 4). In 2002, the large real increase in the specific rate and the bracket between the first and second tiers lowered the tax on mid-priced cigarettes, as explained further below. Since then, the annual adjustments until 2008 have lagged the increase in the CPI, which has reduced the inflation-adjusted tax on low-priced cigarettes. In addition, the tax on mid-priced cigarettes continued to fall in nominal (and inflation-adjusted) terms. Table 4. Annual adjustments of the specific excise rate and brackets Date of Adjustment Prior Fiscal Year Increase in CPI (In Percent) Increase in the First-Tier Specific Rate (In Percent) Increase in Bracket between First and Second Tiers (In Percent) Increase in Bracket between the Second and Third Tiers (In Percent) June 2002 3.6 18.6 18.6 June 2003 1.9 June 2004 8.5 8.1 8.1 20.0 July 2005 8.7 7.9 7.9 8.3 June 2006 7.6 7.3 7.5 7.7 June 2007 7.0 6.5 6.5 7.1 June 2008 12.3 13.1 13.1 6.7 This approach to annually adjusting the excise schedule has the pernicious effect of reducing the tax on cigarettes in the mid-price range. This can be seen by comparing the excise tax per pack for 2007 and 2008 (Figure 4). When the bracket between the first and second tiers was increased to PKR 14.86, the 69 percent incremental rate applies to a smaller portion of the retail price. Therefore, the excise on cigarettes priced between PKR 14.86 and PKR 32.00 per pack was reduced. For example, the excise on Capstan, with a retail price before VAT of PKR  27.21 per pack, fell from PKR 15.31 to PKR 14.86 per pack.  [18]  There does not appear to be a sound tax policy or health policy reason for increasing the tax on low-priced cigarettes, lowering the tax on mid-price cigarettes, while leaving the tax on high-priced cigarettes unchanged. Figure 4. Tax per pack of 20 cigarettes, before and after the June 2008 changes to the excise tax on tobacco, with pre-June 2008 prices before VAT C. A Way Forward Proposed excise rates To reduce consumption, increase government revenue, and simplify the excise regime, Pakistan should return to a two-tier regime similar to what was abandoned in 2001. The specific excise would be increased to PKR 15.00 per pack of 20  cigarettes and the price bracket between the first and second tiers would be increased to PKR  28.00.  [19]  For cigarettes in the second tier, the excise tax would be 63 percent of the retail price before VAT. Going forward, the specific rate and the price bracket between the first and second tiers would be automatically indexed for inflation.  [20]  Under this proposal, over 80 percent of all cigarettes would be subject to the specific excise. Only the higher-priced cigarettes would be subject to the 63 percent ad valorem excise (Figure 5), allowing the government to tap some of the up-market value. Figure 5. Tax per pack in current and proposed tax regime for tobacco excise Administrative reforms As excise tax increases, some consumers will switch to non duty paid illicit cigarettes, most of which are manufactured domestically. Therefore, a strengthened tax administration is essential and it should accompany the reform program. The Federal Excise Act gives the FBR adequate powers to assess and collect excise taxes. However, the critical factor-political will to allow inspectors, with appropriate protection for their safety, to access and/or find suspected sites of illicit manufacturing-appears to be lacking.  [21]  In this respect, fully implementing the array of measures already included in the Federal Excise Act will be important to reap the full benefits of the tax increase, although scenario analyses in the appendices show that the effect of the proposed tax change on government revenue is robust to increased smuggling. D. Effects of the Proposal The proposal increases cigarette prices, reduces consumption, and increases government revenue. Price effect The incidence of excises and other indirect taxes is generally assumed to be shifted forward to consumers. Manufacturers will raise their prices to cover any increase in excises. Of course, manufacturers may increase prices by more than the tax increase  [22]  or less than the tax increase depending on competitive factors, and this possibility is discussed further in Appendix 1. The initial assumption is that prices will increase to fully pass through the tax increase. Table 5. Current price per pack and estimated new price per pack under proposed tax regime, assuming full pass-through of the tax increase to consumers*    Current pre-VAT price (PKR) New pre-VAT price (PKR) % Change Current excise tax per pack (PKR) New excise tax per pack (PKR) Embassy 14.86 23.40 57.5% 6.34 15.00 Morven 15.86 23.80 50.1% 7.03 15.00 Gold Flake 15.86 23.80 50.1% 7.03 15.00 Capstan 29.56 35.20 19.1% 16.48 22.18 Gold Leaf 42.24 42.24 0.0% 26.61 26.61 Other brands NA 23.40 NA 6.34 15.00 * The assumption of full pass-through implies that tobacco manufacturers increase prices to preserve their pre-tax revenues per pack. Some will argue that the excise on low-priced cigarettes must be kept low to protect the low-income consumers from spending more on tobacco. However, because the prevalence rate and ensuing burden of tobacco use is higher among low-income consumers and because these consumers are more sensitive to price, low-income consumers reap maximum benefit from higher taxes through reduced consumption. Savings are therefore generated not only through lower expenditures on tobacco itself but also on related conditions (e.g., hospitalization for cancer) and higher productivity. In addition, many countries also help low-income tobacco users through increased support to cessation programs and mass awareness campaigns that are often funded by higher taxes. In this regards, it is clear that governments have more effective ways of helping low-income consumers than providing cheap tobacco products. Although the proposal would result in a sharp increase in the price of cigarettes at the lower end of the market, cigarette prices would nevertheless remain significantly under the level of most countries in the world (Figure 6), and most notably well under the price of popular brands in India. Figure 6. Price of a pack of 20 cigarettes in various countries at purchasing power parity *,+ Source: WHO. Global Report on the tobacco Epidemic, 2008. The MPOWER package. World Health Organization. 2008 * All prices are converted to US dollars and adjusted for differences in affordability across countries, hence very high figures for India, for example. + All figures are based on 2006 data, except for Pakistan (after tax increase), which is based on a price of PKR 23.80, the price of Gold Flake under the proposed tax change. Consumption effect Raising the price of cigarettes relative to other products will encourage consumers to reduce their purchases of cigarettes. It may also encourage consumers to substitute non duty paid illicit cigarettes for duty paid cigarettes. How much consumption is reduced depends on the elasticity of demand,  [23]  which in low- and middle income countries varies widely, but is generally assumed to be around -0.8.  [24]  However, there are many reasons to believe that the elasticity of demand is very low in Pakistan. First, tobacco prices are low: a pack of Gold Flake costs PKR 114 in India and only PKR 18.40 in Pakistan (using the current exchange rate).  [25]  Second, the proposed price increase is significant and using a standard point elasticity is likely to overestimate the change in consumption in such a context. Last, comparable countries such as Egypt have price elasticities of around -0.4 or even lower.  [26]  For these reasons, Table 6 provides estimated changes in con sumption based on an elasticity of -0.4. Appendix 2 assesses the impact of changing the elasticity and of increased illicit consumption on these estimates.  [27]   Table 6. Impact of proposed tax regime on sales of cigarettes*    Forecasted sales for 2008/09 under current tax regime (million packs of 20 cig.)+ Estimated sales for 2008/09 under proposed tax regime (million packs of 20 cig.) % Change Embassy 248 191 -23.0% Morven 1,395 1,115 -20.0% Gold Flake 1,094 875 -20.0% Capstan 289 267 -7.6% Gold Leaf 349 349 0.0% Other brands 334 257 -23.0% Total 3,709 3,055 -17.6% * Assuming 5% growth from the 2007/08 production figures and a -0.4 price elasticity of demand. + Source: Pakistan Economic Survey (production) and Tobacco Merchants Association (market shares for 2006), authors calculation. Revenue effect Increasing excises on cigarettes would increase government excise revenue by almost 50%, compared to what would be collected under the current tax regime.  [28]  Most of the increase is generated by brands at the low-end of the market, because changes in tax per pack mostly occur at that level (Figure 5). This increase in revenue would raise the share of tobacco taxes in the GDP to 0.45%, the same level as in 1993-94, up from 0.28% in 2007-08.  [29]   Table 7. Impact of proposed tax regime on excise tax revenue from cigarettes    Forecasted revenue from tobacco excise tax for 2008/09 under current tax regime (million PKR) Estimated revenue from tobacco excise tax for 2008/09 under proposed tax regime (million PKR) % Change Embassy 1,575 2,871 82.2% Morven 9,804 16,729 70.6% Gold Flake 7,692 13,125 70.6% Capstan 4,768 5,926 24.3% Gold Leaf 9,278 9,272 -0.1% Other brands 2,116 3,856 82.2% Total 35,233 51,779 47.0% E. Conclusion A strong case can be made for increasing excises on cigarettes. First, cigarettes are inexpensive-the most popular brands cost PKR 18.40 per pack of 20 (USD 0.25). Second, per capita cigarette consumption has been growing, raising significant health concerns. Third, the current three-tier regime for excising cigarettes is complex and pernicious. The governments annual adjustment to the rates and brackets increases the excise payable on the low-priced brands but reduces the excise payable on mid-priced brands while leaving the excise payable on high-priced brands unchanged. There is neither a sound health policy reason nor a tax policy reason for this pattern of changes. Pakistan should return to a two-tier regime similar to what was abandoned in 2001. The specific excise would be increased to PKR 15.00 per pack of 20  cigarettes and the price bracket between the first and second tiers would be increased to PKR  28.00. For cigarettes in the second tier, the excise tax would be 63 percent of the retail price before VAT. Going forward, the specific rate and the bracket between the first and second tiers would be automatically indexed for inflation. Assuming the excise tax is fully passed through to consumers, adoption of this proposal will lead to a 50 percent increase in the price of the most popular brands. Consumption of cigarettes will decline by 18 percent, providing significant health benefits, and the governments revenue from cigarette excises will increase by 47 percent. The forecasted impact of the proposed change is robust to the assumptions used in the model regarding the pass through to consumers of the tax increase, as well as elasticity and the potential impact of smuggling, as demonstrated in Appendices 1 and 2. Appendix 1: Sensitivity analysis for pass-through of the tax increase to consumers How much of the new tax will be passed through to consumers by the tobacco manufacturers will determine the new market prices and therefore consumption levels, hence an impact on government revenue. The proposal assumes pass-through of 1, i.e., the entire tax increase is passed through to consumers in the form of higher prices. In this appendix, five more pass-through scenarios are assessed. It is first assumed that manufacturers cannot pass the entire tax increase to consumers, hence pass-through of 0.75 and 0.90. Next, it is assumed that manufacturers pass-through more than the tax increase, as was the case with Capstan in 2008. Three more pass-through are therefore tested: 1.10, 1.25, and 1.40. The impact on government revenue and consumption is calculated in Table A1.1 Table A1.1 Impact on consumption and government revenue of various pass-through scenarios* Pass-through Impact on consumption (%) Increase in government revenue from excise on cigarettes (%) 0.75 -13.2 53.4 0.90 -15.9 49.6 1.00 -17.6 47.0 1.10 -19.4 44.4 1.25 -22.1 40.5 1.40 -24.8 36.6 * The base case scenario is highlighted. The impact of the pass-through rate on consumption is quite limited, with a difference of 10 percentage points between the two extreme scenarios. The increase in government revenue also is not very sensitive to higher pass-through rate. The same applies to a less than unity pass-through rate, as the smaller reduction in price results in a smaller reduction in consumption than in t