Safety, Health, and Security in the Work Place Essay examples

A general debate of each of these ideas of employee health, safety and security are the affiliations of safety, health, and security are closely related. Normally, safety communicates to defending the physical safety of individuals. The most important purpose of active safety programs in establishments is to prevent work-related injuries and accidents. The extensive term is health, which discusses a common state of physical, mental, and emotional well-being of persons in health managing practices. The purpose of security is defending workers, patients, or occupants, customers, guests, and physical facilities. By means of the progression of work violence, security at work has become an even larger concern for healthcare employers and†¦show more content†¦For example, the businesses can look for the least hazardous equipment or material. They can separate workers from specific known hazards, by protective clothing and equipment or architectural features. They can provide satis factory air circulation to protect against gases. They can legislate rules and procedures that endorse safe practices. For example, a place of work safety instructions are having too many keys, or not an adequate amount of can leave your place of work at jeopardy. Safeguarding the not dangerous protection and defense of workers, records, tools and accommodations is a main concern of business proprietors and supervisors. For example, Alarm and Surveillance Systems can invest in a good security system that will be cautious of the governing programs in the event of a break-in. Make the password available only to those with a valid reason for withholding it normally check all windows and doors before closing your office. Install video surveillance systems at entrances and exits as well as in hallways, staircases, garages and service counters where financial transactions take place. In concluding, by means of the progression of work violence, security at work has become an even larger concern for healthcare employers and workers in a similar way. Safety, health and security in the workplace is important to workers and to the general self-esteem of the employees of a business. A general objective of providing a safe,Show MoreRelatedM1- Asses the Implications of Health and Safety and Security Legislation and Regulations for a Business Role in a Work Place.966 Words   |  4 PagesM1- Asses the implications of health and safety and security legislation and regulations for a business role in a work place. This covers different roles with Super Group, I will be looking at the health, safety and security legislation and regulation have different implications. 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The ways in which health and safety requirements impact on customers and the work of practitioners, staff, visitors and clients in the health and social care workplace (Learning Outcome 2) 3. The monitoring and review of health and safety policies in the health and social care workplace (Learning Outcome 3) Read MoreThe Issues and Constraints in Relation to the use of Business Information (Asda)1038 Words   |  5 Pagesinformation is handled properly so some policies and procedures have to be put in place. These are the following headings: †¢ Security of information †¢ Backups †¢ Health and Safety †¢ Organisational policies †¢ Business Continuance plans †¢ Costs Security of information Information needs to be secure for a business so they usually would keep their important information stored in digital format. Information security management deals with digital data. Large businesses need to make good businessRead MoreProposal to improve Employee Safety in the Work place1644 Words   |  7 PagesConstruction FROM: Michael Carter - Vice President of Dunnah Construction DATE: 12/03/2013 SUBJECT: Proposal to improve Employee Safety in the Work place Mr. Dunnah the purpose of this memo is to inform you that the Research into improving Workplace Safety is now finish and ready for your review. I have look at the statistics on work place violence over the past three years, 2011 through 2013. As I stated in my earlier memo I feel, that this is a very important need for the employeesRead MoreGuidelines For Preventing Workplace Violence Essay1742 Words   |  7 Pagesand work together for creating a solution. Lastly, employers and employees must not live in fear of addressing concerns if they see the potential for workplace violence or report when they witness or experience workplace violence. 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Book presentation Free Essays

â€Å"The Perks Of Being A Wallflower† by Stephen Cashbooks. This novel is written in letters to an anonymous person, explaining his experiences as they happen. In these letters we learn about his family and friends. We will write a custom essay sample on Book presentation or any similar topic only for you Order Now The story takes place In a Pittsburgh during the years of 1991 1992 The Perks Of Being A Wallflower Is a truly moving story about Charlie, a freshman In high school who Is by no means popular. He Is very shy, but that all comes down to a mental Issue that occurred because of something that happened when he was younger, which you will get the sit of later on In the book. Being socially awkward and feeling he has no-one to support him, Charlie becomes friends with Patrick and , Sam, who are seniors. Charlie meets Patrick through shop class, and approaches him and his sister Sam at a high school football game. Sam and Patrick are step brother and sister. What I love about this novel is Charlie’s philosophical thoughts on life. I like how he talks a lot about simple, everyday things, and all time says how he feels and that he thinks. In this book not just talking about Charlie’s feelings and experiences, but as well as addressing the problems of youth. Much attention is paid not only to friends, love and parties but also to family relationships. If you read this story you will laugh, cry and keep reading on. It is not to be missed. Charlie will show you that high school can be enjoyed if you have the right friends and becoming a teenager isn’t as scary as you think, even though it seems that way. This story has stayed with me for a long while and I am sure if you read it, you will remember it forever. I highly recommend this book to a wide range of people, especially for young people who do not like to read much, because The grammar is ere simple, Charlie uses understandable words, so do not translate many phrases. I’m very proud of myself that I have read the first serious book in English, and highly recommend it for you. Book presentation By Multilayered place in a Pittsburgh during the years of 1991 1992 The Perks Of Being A Wallflower is a truly moving story about Charlie, a freshman in high school who is by no means popular. He is very shy, but that all comes down to a mental issue that occurred gist of later on in the book. Being socially awkward and feeling he has no-one to book not Just talking about Charlie’s feelings and experiences, but as well as How to cite Book presentation, Papers

Caring for Older People free essay sample

Explain ways in which health and social care workers support the independence and wellbeing of older people. M2: Assess ways in which health and social care workers support the independence and wellbeing of older people. D1: Evaluate ways in which the sectors work together to support the independence and wellbeing of older people. Doris has stayed connected with her friend Frieda who lives on her own independently but recently she has had a fall and she has been referred to the local authorities. P1 M2? When promoting independence and wellbeing in older people it has to be done in a way where the person feels that they are able to do what they are being asked to do and if they say that they don’t want to do it that is when the care professionals will step in a help. But to support a person’s independence this can be done in many ways and a few ways that can be used are to not take over, so this means that if someone is able to do something like push the button on the traffic light or they are able to dress themselves without help, the care professionals will see if the person wants to do what they are being asked to do like getting themselves dressed and if they don’t this is when they will step in; but to support the independence of the person care professionals must not step when they know that someone is able to do something that they are being asked to do, this is effective and this is because it gives the person a sense of control and it gives them a sense of confidence as well as this is because if someone is being told to do something they are being told that they can do what they are being asked and they are very able to do so; this will make them believe in themselves a bit more if they feel that they are not able to do a lot of things. But then it can also have a negative effect and this is because if someone is being asked to do something they might begin to feel that they are getting told what to do not asked and they could become angry and show aggressive behaviour although everyone will take it differently; some people might feel that they are being helped and supported so that they are able to do things for themselves whereas other might feel that they are being told what to do and they might feel under pressure to do what might be being asked of them. Depending if Frieda has damaged any bones or has an fractures she might have to have support come in and help her with her daily life and this would be applied if Frieda was getting care from professionals and she could experience the positive effects or the negatives effect of being able to do as much as she can. Another way to support the independence of a person is to encourage someone to do as much as they can for themselves, so this can be from letting a pe rson chose the clothes they wear or from letting someone choose if they want to go out or not. So to encourage someone the care professionals will says to the person to make their own decisions with regards to going out or they can encourage someone to choose their clothes; so care professionals will say to the person they are trying to get to choose their own clothes’ what do you want to wear today? ’ or they might say if someone says that they want the care professionals to choose they could say’ why don’t you choose their your clothes? ’ but this would be in a positive way so this would be in a positive tone of voice and they would show positive body language. This approach can be effective as it can make some people feel that they are not being controlled and that they are able to do the things they want when they want if there is care avaible if someone needs care. Also it can make people feel that they are in control of their lives and they are being helped as much as the person wants. Also it will make people feel that they have control of the life and this can be control of money or decision making. If someone is given to the chance to make their own decisions they might begin to feel that they people are there to help them and they might even co-operate more. But this approach can also be negative and this is because someone can feel that they are having a lot of pressure put on them if they have to make a decision and it could lead to them getting stressed out and sometimes people might refuse to make a decisions if care professionals are expecting a decision from the person being asked. But as I have said before everyone takes things differently. This would be applied as well if Frieda was getting care from careers, Frieda could experience the positive effects or she could experience the negative effects depending on how she feels after the fall. Another way to support the independence of a person it let them have control of the things they can in their lives. So this can be from letting someone control their money, letting someone choose what they want to buy when they do food shopping. Another way to support independence is to maintain the person’s dignity, so this can be done like if someone wants to a care professional to go to the toilet with them the care professional could go with them but the maintain their dignity they might not look at the person while they are using the toilet unless they need any help. This approach can be effective because it gives people a sense of control and it gives a person a sense of having control of their life and their ageing. If someone does feel that they are in control of their life they might cooperate with care professionals more and they might even become more involved with activities and social interaction. But again this can also be taken in a negative way and this can because someone might need help with controlling things in their lives but they might not want to admit that they need help, so if they are refusing to do something like sort out their money, this could be seen a cry for help as it is a way of them non-verbally saying that they need help but they don’t want to ask for it verbally. But this is a positive effect as well as negative effect. This will also be applied to the care that Frieda might get depending on the seriousness of the fall and if she has any injuries but she could experience the positive effects of this approach or she could experience the negative effects but this is dependent on if she wants to admit that she needs help or if she is willing to admits she needs help and do the things that she can. When supporting a person’s wellbeing care professionals can do this is many ways and these can be ensuring that someone has a balanced diet as well as a healthy diet, so this can be done by suggesting things to people when doing food shopping or if someone is in residential care they can make sure that they have a healthy meal on the menu for dinner, lunch and breakfast. This approach can be positive because it will mean that someone is getting their 5 a day and they are having a balanced meal as well as getting the recommend amount of calories. Which this can then stop weight gain and some might be in better health if they are having a healthy balanced diet. This cannot really have a negative effect but it could as some people might not like healthy food and this could mean that they do not eat the food that they are given and then they could lose a lot of weight in a very little space of time. If Frieda was unable to cook for herself she would then have careers come in and cook for her and the careers would ensure that Frieda has a balanced and healthy diet she could either take it  one way or another, but this depends if she ate healthily before the fall; if she did she would experience the positive effects and if she didn’t she would experience the negative effects. Another way professional care providers can support a person a person we llbeing is keeping people learning, so this can be done by playing memory activities as well as doing reminiscence with older people and teaching older people about new technology. This can done by arranging activities like teaching session on new technology. This can have positive effect as know a days there is a lot new technology and this is needed as skill as people might need to use the internet or a computer. Although it can be scary as well for people and this could be a generation things as people might be used to what they know and learning about new things can be scary as it could be too complex for them understand and the person could get frustrated with themselves because they cannot understand what they are being taught. But then people might enjoy learning new skills and it keeps people mentally active. If Frieda was to get care from a career, they career would try and do activities with her as she might not be able to get out as much as she used to be able to and she could then disengage but the prevent disengagement taking place the career would do activities with her that could keep her mentally active as well as physically active. Another way to support a person’s wellbeing is to set people goals that are achievable, this can be done by setting people goals like reading a number of books in a week or it could be that they set a goal for a person teach the care professionals something new which could be about how education was conducted when the person was in school. This can be a positive and the effects can be that the person enjoys teaching other as they might have been a teacher in the past and also they might enjoy reading new books and this could open them up to new opportunities like going to a book club and making new friends. But this can also have negative effects and these can be that a person doesn’t want to teach people and they could feel that they are being pressured to do so and this could then affect a person’s health as they might be worrying all the time about the things that they have to do. Also someone might not be able to read but the professionals are not aware of that and they might feel disappointed in themselves and they could begin to feel worthless because they are not able to read. If Frieda was to get care from a career the career would could use this approach so that she could set goals for herself and feel proud of herself is she achieves the goals that might have been set and the goals could have been like going to a group and meeting new people. Frieda could either experience the positive effects of this approach or she could either experience the negative effects. D1? There are many ways that sectors can work together to support the wellbeing and independence of a person. The GP and careers could work together and this is because the GP could come out the person who is being cared for or they person could go to the GP but the career could give the person the choice so that they can make their own decision and this is supporting the persons independence because they are making their own decisions, this is also supporting a person’s wellbeing because the GP can look after the person’s health and if someone is in good health they might be emotionally happy whereas if someone doesn’t have very good health they could be very miserable and unhappy and this can be because they might just give up and they might not see any point in living because they are elderly and their health is not very good. This can be a good and effective way in supporting the independence and wellbeing of a person as it can be seen to the service user that the care professionals are looking out for their health and wellbeing and that they are not there to take ov er that person’s life. But it could be taken in another way, so the service user could take it as they are being controlled and their life is being taken over and this can be because the person might want to arrange appointments with the GP themselves and they might not want the careers to know what is going on with them as they might see it as a invasion of privacy. The GP and the care providers working together can have a positive outcome and this is because they will both work together to ensure that Frieda’s health is in check. The outcomes that the GP will want to is that Frieda’s health is in good shape and she and that’s she doesn’t experience huge amounts of pain as well as her having a good experience with ageing. The outcome that the care providers will be look for are that is Frieda’s health is in good shape and that she is holistically ok, so this means that they want to make sure that Frieda’s emotional wellbeing is ok, her physical welling is ok, her intellectual wellbeing is ok and that her social wellbeing is ok. Another way professionals can work together to support the wellbeing and independence of a person could be that social services work with the care professionals that might look after someone who needs support like Frieda, they can both support the independence of Frieda by involving her with most things like letting contribute towards her support plan and letting her make them aware of what she wants help with but the professionals but also consider if that is in the best interest of her health. Also she could be involved with the support plan with regards to when she receives support. A way they could support her wellbeing is to ensure that she is happy with the care that she’s getting and making sure that care providers are not taking over too much as well as ensuring that the care professionals are encouraging Frieda to do as much as she can for herself. They can support Frieda emotional wellbeing by making sure that her family are involved with her care plan if she wants them to be, if they are involved with her care plan she might feel happier about getting support if she does not like the idea that she needs support as she might not accept that as most elderly people want to most things for themselves as it is a pride to them and they don’t want to give up actually accept that they need help with things as they get into their older years, but this is depending on the health of an elderly person if they need help. This can be a good and effective way to support Frieda’s wellbeing and independence as it involved her as much as she can be involved which might give her a sense that she still has control of the things that she does as well as still having control of her life. But this depends on how Frieda takes things as she might see it as an insult to her because she might think that people are trying to say that she is not able to do things for herself anymore, or she could take it in a different way and actually think that people are trying to help and that they are concerned about her health and they want to ensure her safety and wellbeing. The outcomes that social services will look to achieve are that Frieda is in a safe environment and that she is in an environment that meets her holistic needs; also that she is getting the support that she needs. The outcomes of the care providers will be to ensure that safety of Frieda and that she does not come to any harm and that is she is happy with the support she is getting. Another way that care professionals can work together to support the wellbeing and independence of Frieda is that they could work alongside a complementary therapist. If Frieda wanted to use a complementary therapist for any pain or stresses she might be experiencing the care providers can work alongside the complementary therapist. They can support Frieda’s independence because when she has an appointment with the therapists the care providers can either take or let her make her own way there but that would be for Frieda to decide. It is also supporting her wellbeing because if the therapy is working for her she might not have so much stress and she might not be in so much pain and this is supporting her emotional wellbeing but if the therapy wasn’t working for her, she could feel sad and unhappy; but if it does work for her then she could become happier as stress could be bringing her down. Also the care providers and therapists can work together and this could be the care providers as the therapists to teach Frieda some moves so that she could possibly do it on herself or get a friend to do it for her, instead of having to wait to see the therapist. This could be an effective way care professionals care work together as they both are making sure that a person is ok and they both don’t just target one area they target all aspects of person, so the complementary therapists is not just going to focus on the area of the body which is in pain they are going to concentrate on the whole body as there might be something else causing pain that Frieda might be experiencing. But then it could also not work as the complementary therapist might not teach Frieda some moves as they might charge to do so and Frieda might not have the funds to do it. The outcomes that the complementary therapist will have are that the pain is gone and that she no longer experiences any more pain and they will try to find the cause of the pain to see if they can stop the pain or try their best to. Also another outcome for the therapist is that Frieda is happy with the treatment and that she attends all the treatments that she is recommended to have. The outcomes for the care providers will be that Frieda will not in be in serious amounts of pain and that she is able to manage the pain, and that they will hope for the therapy to work but that might have to be assessed by a GP. Another way that care professionals can work together to support Frieda’s independence and wellbeing is that the care providers for Frieda can work closely with the hospital. So if Frieda has broken a bone because of the fall that she had, the hospital would then let someone know with regards to the people who care for her but her family would be the first to know. Before she comes out of the hospital someone who is resenting the care provider could meet with the doctor dealing with her and they could discuss her health and ways and what she needs to do example rest, not put a lot of pressure on the part of the body where the broken bone might be. Also they could discuss way in which Frieda can do as much for help and will she need a walking aid to do so, an example of this can be that the doctor could say that Frieda will need a frame to get around the house as she might be unsteady and if has broken a leg bone she might become bed bound. But they can support her independence by letting her do as much as she can for herself so when she’s in hospital staff could let Frieda get to the toilets by herself if she can or they can offer their help and this supports her independence because she is being able to make how own choices. The outcomes for the hospital will be that Frieda is in good health and that she doesn’t have any serious illnesses that are not known to them like cancer. Also another outcome is that they don’t want Frieda to be in a lot of pain if she will have long term pain.

Taxation in the Philippines Essay Example

Taxation in the Philippines Essay The laws governing taxation in the Philippines are contained within the National Internal Revenue Code. This code underwent substantial revision with passage of the Tax Reform Act of 1997. This law took effect on January 1, 1998. Taxation is   administered   through the Bureau of Internal Revenue which comes under the Department of Finance. The chief executive of the Bureau of Internal Revenue is the  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Commissioner who has exclusive and original jurisdiction to interpret the provisions of the code and other tax laws.Read also The Philippine Peso Us Dollar Exchange RateThe commissioner also has the powers to decide disputed assessments, grant refunds of taxes, fees and other charges and penalties, modify payment of any internal revenue tax and abate or cancel a tax liability. Taxpayers can appeal decisions by the Commissioner directly to the Court of Tax Appeals. II. Primary tax incentivesA. Tax holidayThe Omnibus Investments Code grants to enterp rises that have registered with the Board of Investments and that qualify under the annual Investments Priority Plan   entitlements to tax holidays of either four or six years.In addition, they are granted tax credits for purchase of Philippine-made capital equipment and raw materials. B. Special Economic ZonesThere are over thirty special economic zones throughout the Philippines where export manufacturing firms are encouraged to start operations. Under the Philippine Export Zone Authority Law, a special economic zone registered enterprise can, in lieu of all other national and local taxes, pay a tax of 5% of its gross income.A firm that has registered under the Omnibus Investments Code that is located and registered to do business within a special economic zone can have a tax holiday for the first four or six years of its operations, followed by   a 5% tax thereafter. The exemption from national taxes covers all internal revenue taxes, including the Value Added Tax. III. Tax t reaty with the United StatesThe Philippines has tax treaties with many countries, including the United States, in order to minimize the effects of double taxation.The business profits of a resident of another country with whom the Philippines has a tax treaty   are taxable in the Philippines only if the resident has a permanent establishment in the Philippines to which the profits are attributable. IV. Primary types of taxationA. Individual Income TaxResidents engaged in trade or business are taxed upon their net income (gross income less allowable deductions and personal exemptions) according to a schedule of rates ranging from 3% to 33%.The maximum rate will be reduced to 32% on January 1, 2000. Residency tests are used to determine resident alien status where the resident alien falls under the Individual Income Tax schedule of rates. B. Passive income1. Interest  A ‘final’ tax of 20% is imposed on interest income. This tax is withheld at the source. Exceptions to this are:i. Interest income from a depositary bank with a Foreign Currency Deposit Unit is subject to a final tax rate of 7. 5%. ii. Philippine long term investments of over five years are exempt from tax. 2.DividendsA final tax of 10% is imposed on cash or property dividends from domestic corporations, joint stock companies, insurance or mutual funds, or regional operating headquarters of multinational corporations. The distributable net income, after tax, of a partnership is subject to the same final tax as dividends. 3. Capital gainsThe tax code imposes a final tax of 5% on net capital gains from the sale of stock in a domestic corporation up to 100,000 pesos. The tax is 10% for any income over 100,000 pesos. If the stock is stock exchange listed, a transfer tax of 0. 5% is also imposed. . Fringe benefitsFringe benefits, such as housing, expense accounts, vehicles, household personnel, membership fees and educational fees are taxable under the fringe benefits tax and are payable by the employer, who is responsible for withholding it and remitting it to the government. The fringe benefits tax is 33% (going to 32% on January 1, 2000) of the grossed-up monetary value of the fringe benefits given to the employee. C. Corporation taxResident foreign corporations engaged in trade or business in the Philippines are taxed at the same rates as domestic corporations.The corporation income tax rate is currently 30%. Effective January 1, 2000, the tax code includes an option for corporations to be taxed at a rate of 15% of gross income if the President of the Philippines chooses to enact this option. If the option is granted by the President, only firms whose proportion of the cost of sales or receipts from all sources does not exceed 55% may exercise the option. This method of taxation, once elected, shall be irrevocable for three consecutive years. Under the Tax Reform Act, the Philippines has also established a Minimum Corporate Income Tax.Subsequent to the fourth t axable year after a corporation has started its business, a minimum corporate income tax of 2% of the gross income is imposed if this amount is greater than the regularly computed tax. This amount can be carried forward and credited against the normal income tax for the three immediately succeeding taxable years. D. Value Added Tax (VAT)The VAT is equivalent to 12% of the gross selling price or gross value in money of goods or properties sold, bartered or exchanged. Any excise tax on these goods is also part of the gross selling price.In the case of imported goods, VAT is based on the total value of the goods as determined by the Bureau of Customs plus customs duties, excise taxes and incidental charges. The VAT is an indirect tax. While the obligation to collect and remit rests with the seller, the cost of the tax may be passed on to the buyer, transferee or lessee of the goods, properties or services. A VAT registered entity may credit the VAT paid on purchases of other goods and services against the tax on its current period sales of goods or services.If the amount of input tax is greater than the amount of output tax, the excess may be credited against succeeding period output VAT. VAT registered entities are required to issue an invoice or receipt for every sale and, in addition to regularly required accounting records, they must maintain subsidiary sales and purchase journals exclusively for VAT purposes. VAT reports must be submitted on a quarterly basis, twenty-five days after the end of the quarter. VAT payments must be made on a monthly basis. V. Other taxesPercentage tax (primarily for non-VAT registered entitiesExcise tax Documentary stamp taxEstate and donor’s (gift) tax  | Taxes|    Other Taxes|   | |   Corporate Taxpayers1. Domestic corporations are taxed at 30% of annual taxable income from worldwide sources with option for 15% tax on gross income subject to certain conditions. Domestic corporations are those established under th e laws of the Philippines and include  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   foreign-owned corporations, otherwise known as subsidiaries. 2. A foreign corporation, whether engaged or not in trade or business in the Philippines, is taxable on Philippine-sourced income at the same rates as domestic corporations.Such foreign corporation engaged in trade or business in the Philippines (also called resident foreign corporation) is taxed based on net income with the same option to pay 15% tax on gross income. On the other hand, a foreign corporation not engaged in business or trade in the Philippines (also known as a nonresident foreign corporation) is taxed based on gross income received. 3. Profits remitted by a branch of a foreign corporation to its home office are taxed at the rate of 15%. However, this tax does not apply to a Philippine branch registered with PEZA.Dividends declared by a domestic corporation to its foreign parent are generally taxed at 30%. However, if the home country of the recipient corporation allows an additional credit of 17% as tax deemed paid in the Philippines, the tax is reduced to 15%. Dividends remitted to countries that do not impose a tax on offshore dividends qualify for this rate. Under the Philippine tax treaties with Netherlands, Japan, Germany, Korea and Austria, a preferential tax of 10% on branch profit remittances is granted.Furthermore, under the tax treaties with these countries, dividends paid are subject to 10% tax if the payor-subsidiary is registered with the BOI or if the beneficial owner of the dividends is a company which holds a certain percentage of the capital of the payor subsidiary. Otherwise, the tax on dividends is 15%. 4. All corporations, whether domestic or foreign, are subject to capital gains tax on the sale of shares of stock, in the same manner as individual taxpayers. Other income items such as interest and royalties are taxed at various rates.Dividends received by a domestic or resident foreign corpor ation from a domestic corporation are exempt from tax. A minimum corporate income tax of 2% of the gross income as of the end of the taxable year is imposed on a corporation which is subject to normal income tax of 30% beginning on the fourth taxable year immediately following the year in which such corporation was registered with the Bureau of Internal Revenue, when the minimum income tax is greater than the normal income tax for the taxable year. 5.Any excess of the minimum corporate income tax over the normal income tax as computed shall be carried forward and credited against the normal income tax for the three immediately succeeding taxable years. Every corporation formed or availed for the purpose of avoiding the income tax with respect to its shareholders or the shareholders of any other corporation by permitting earnings and profits to accumulate instead of being divided or distributed, is taxed at the rate of 10% for each taxable year on the improperly accumulated taxable i ncome. . In general, an employer (individual or corporation) shall pay a final tax of 30% on the grossed-up monetary value of fringe benefit furnished or granted to the employee (except rank and file) unless the fringe benefit is required by nature of, or necessary to the trade, business or profession of the employer. Local tax on certain businesses1. Manufacturers, wholesalers, exporters and contractors are subject to graduated taxes on certain amounts of sales/gross receipts and percentage taxes at maximum rates ranging from . 75% to . 75% on the amounts not subject to graduated taxes, depending on the place where business is conducted. For essential commodities, the rates are 50% lower. Retailers are subject to 2% tax if their gross receipts are PhP400,000 or less and to 1% tax if in excess of PhP400,000. 2. Banks and other financial institutions- percentage tax at maximum rates ranging from . 50% to . 75% depending on the locality of the business. 3.Others varying rates  Ã‚     Ã‚  Ã‚  Ã‚     Ã‚   Aside from the above business taxes, there are other taxes  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   levied in the Philippines such as:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   a. Real estate tax b. Stamp tax on certain documents, instruments and related   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   transactions such as issuance of shares of stock, evidence  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   of   indebtedness, transfer of real property, lease contracts,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   insurance policies, etc.. c. Community tax d. Overseas communications tax  National Taxes  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   VALUE ADDED TAX1.Twelve percent (12%) VAT is imposed on importation of goods and sale, barter, exchange or lease of goods, properties and services in the Philippines, subject to certain exceptions. Goods or properties mean all tangible and intangib le objects, including real property, patents, trademarks and similar rights and movable and personal goods. Services cover performance of all kinds of services in the Philippines for a fee. Exports are generally subject to 0% VAT.VAT exempt goods include such items as books, fertilizers, livestock and poultry feeds  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   and agricultural and marine food products in their original state. 2. Gross receipts tax on certain businesses:. a. Bank and other non-bank financial intermediaries  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   0% to 5%   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   b. Life insurance companies  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   5%   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   c. Common passenger carriers  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚      3%   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   d. Electric, gas and water utilities  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     2%   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   e. Oth ers  ranging from 3% to 30% 3.Excise tax on alcohol, tobacco, petroleum and mineral products, cinematographic films, automobiles, jewelry, etc. at varying rates. Individual Taxpayers1. Taxable income from employment, business, trade and exercise of profession including casual gains, profits, and prizes of PhP10,000 or less; except items of income subject to final tax and special treatment, e. g. capital gains and passive income mentioned in items 4 and 5 below, derived by resident citizens from all sources within and without the Philippines are subject to the graduated tax rates of 5% to 32%.The top rate of 32% applies to taxable income in excess of PhP500,000. Resident aliens and non-resident citizens are subject to the same graduated tax rates but only for income derived from all sources within the Philippines. 2. Non-resident aliens are taxed at 25% of gross income from sources within the Philippines if their stay within the country does not exceed 180 days in the calendar year . Otherwise, they are taxed on the basis of graduated rates as in (1) above. 3.Aliens who are employed by regional or area or regional operating headquarters of multinational corporations, representative offices, offshore banking units, petroleum service contractors and subcontractors are subject to income tax at 15% of their gross income from such employers (e. g. salaries, annuities, honoraria and allowances). 4. Net capital gains realized during each taxable year from the sales of shares of domestic stocks not traded in the Philippine Stock Exchange (PSE) are taxed at the rate of 5% on the first PhP100,000 gains and 10% on the excess over PhP100,000.For domestic shares listed and traded in the PSE, the tax is 1/2 of 1% of the gross selling price or gross value in money of the shares of stock sold. Likewise, there is a tax on shares of stock sold, exchanged or otherwise disposed through initial public offering at the rates of 1%, 2% and 4%, depending on the proportion of the share s sold, exchanged or otherwise disposed to the total outstanding shares after listing of the shares of closely held corporations. Capital gains on sale of real property are taxed at 6% of gross selling rice or fair market value, whichever is higher. 5. Passive income items like interest, dividends, royalties, prizes and other winnings are also taxed at different rates. For instance, dividends received by citizens and residents from a domestic corporation and the share of an individual partner in a taxable partnership are taxed at 10%. However, the tax on such dividends shall apply only on income earned on or after January 1, 1998. If the dividends are paid to  Ã‚  Ã‚  Ã‚   non-residents, the tax is 20% for those engaged in trade or business and 25% for the others. | |

Mathematics-Linear Essays

Mathematics-Linear Essays Mathematics-Linear Essay Mathematics-Linear Essay Surname Paper Reference Centre No. OFF Candidate IF Initial(s) Signature Paper Reference(s) OFF/1 F Examiners use only Deduced GEESE Team Leaders use only Mathematics A (Linear) 2540 Paper 1 (Non-Calculator) Foundation Tier Monday 19 May 2008 Morning Time: 1 hour 30 minutes Materials required for examination Ruler graduated in centimeters and millimeters, protractor, compasses, pen, HOB pencil, eraser. Tracing paper may be used. Items included with question papers In the boxes above, write your centre number, candidate number, your surname, initials and signature. Check that you have the correct question paper. Answer ALL the questions. Write your answers in the spaces provided in this question paper. You must NOT write on the formulae page. Anything you write on the formulae page will gain NO credit. If you need more space to complete your answer to any question, use additional answer sheets. Information for Candidates The marks for individual questions and the parts of questions are shown in round brackets: e. G. (2). There are 29 questions in this question paper. The total mark for this paper is 100. There are 28 pages in this question paper. Any blank pages are indicated. Calculators must not be used. Advice to Candidates Show all stages in any calculations. Work steadily through the paper. Do not spend too long on one question. If you cannot answer a question, leave it and attempt the next one. Return at the end to those you have left out. This publication may be reproduced only in accordance with Deduced Limited copyright policy. 02008 Deduced Limited. Lots more free papers

Question Mark Definition and Examples

Question Mark Definition and Examples A  question mark (?)  is a  punctuation symbol placed at the end of a sentence or phrase to indicate a direct question, as in:  She asked, Are you happy to be home?  The question mark is also called an  interrogation point, note of interrogation, or  question point. To understand the question mark and its use, its helpful to know that in grammar, a  question  is a type of  sentence  expressed in a form that requires (or appears to require) an answer. Also known as an  interrogative sentence, a question- which ends with a question mark- is generally distinguished from a sentence that makes a  statement, delivers a  command, or expresses an  exclamation. History The origination of the question mark is shrouded in myth and mystery, says Oxford Living Dictionaries. It may date to the ancient cat-worshiping Egyptians who created the curve of the question mark after observing the shape of an inquisitive cat’s tail. There are other possible origins, says the online dictionary: Another possibility links the question mark with the Latin word  quaestio  (‘question’). Supposedly, in the Middle Ages scholars would write ‘quaestio’ at the end of a sentence to show that it was a question, which in turn was shortened to  qo. Eventually, the  q  was written on top of the  o, before steadily morphing into a recognizably modern question mark. Alternatively, the question mark may have been introduced by Alcuin of York, an English scholar and poet born in 735, who was invited to join the court of Charlemagne in 781, says Oxford. Once there, Alcuin wrote many books- all in Latin- including some works on grammar. For his books, Alcuin created the  punctus interrogativus  or point of interrogation, a symbol resembling a tilde or lightning flash above it, representing the rising tone of voice used when asking a question. In A History of Writing, Steven Roger Fischer says that the question mark first appeared around the eighth or ninth century- possibly beginning with Alcuins works- in Latin manuscripts but did not appear in English until 1587 with the publication of  Sir Philip Sidneys Arcadia. Sidney certainly made full use of the punctuation mark when introducing it to the English language:  According to a version of Arcadia transcribed by Risa Bear  and published by the University of Oregon, the question mark appeared in the work nearly 140 times. Purpose The question mark always indicates a question or doubt, says Merriam-Websters Guide to Punctuation and Style, adding that A question mark ends a direct question. The dictionary gives these examples; What went wrong?When do they arrive? The question mark is the least demanding of punctuation marks, says Rene J. Cappon, author of The Associated Press Guide to Punctuation, adding: All you need to know is what a question is and you punctuate accordingly. Merriam-Webster defines a question as  an interrogative expression, often used to test knowledge, as in: â€Å"Did you go to school today?†Ã‚   The purpose of the question mark would seem simple, then. They are direct questions, invariably followed by the interrogation point, says Cappon. But a closer look shows that this seemingly simple punctuation mark can be tricky to use and easy to misuse. Correct and Incorrect Use There are a number of cases where using the question mark can be tricky for writers: Multiple questions:  Cappon says that you  do  use a question mark, even multiple question marks, when you have multiple questions for which you expect an answer or answers, even with sentence fragments such as: What were her vacation plans? Beach? Tennis? Reading War and Peace? Travel? Note that the quote marks at the end of War and Peace come before the question mark because this punctuation mark is not part of the books title. Omit the Comma and Other Punctuation Marks: Harold Rabinowitz and Suzanne Vogel in The Manual of Scientific Style: A Guide for Authors, Editors, and Researchers, note that a question mark should never be placed  next to a  comma, nor should it be next to a  period  unless it is part of an  abbreviation. Question marks should not generally be doubled for emphasis or paired with  exclamation points. And The Associated Press  Stylebook, 2018 says that a question mark should never supersede a comma, as in: Who is there? she asked. You would  never  pair a comma and a question mark, neither before nor after quotation marks. In this sentence, the question mark also comes before the quote mark because it ends the interrogative sentence. Indirect questions: As a general rule, do not use a question mark at the end of an indirect question, a  declarative sentence  that reports a  question  and ends with a  period  rather than a  question mark. An example of an indirect question would be:  She asked me if I was happy to be home. Cappon says that you don’t use a question mark when no answer is expected and gives these examples of indirect questions:   â€Å"Would you mind closing the window† is framed like a question but probably isn’t. The same applies to, â€Å"Would you please not bang the door when you leave.† Gerald J. Alred, Charles T. Brusaw, and Walter E. Oliu in The Business Writers Companion, agree, further explaining that you omit the question mark when you ask a  rhetorical question, essentially a statement for which you do not expect an answer. If your question is a polite request for which you simply assume youll get a positive response- Can you carry in the groceries, please?- omit the question mark. A Question Within an Indirect Question Using the question mark can become even more difficult, as the Merriam-Webster punctuation guide shows with this example: What was her motive? you may be asking. The sentence itself is an indirect question: The speaker does not expect an answer. But the indirect question contains a question sentence, where the speaker is essentially quoting or announcing the listeners thoughts. Merriam-Webster provides even trickier examples: I naturally wondered, Will it really work?  Thoroughly puzzled, â€Å"Who could have done such a thing?† she wondered. The first sentence is also an indirect question. The speaker (I)  is quoting his own thoughts, which are in the form of a question. But the speaker does not expect an answer, so this is not an interrogative statement. Merriam-Webster also suggests that you reframe the first sentence above as a simple declarative statement, negating the need for a question mark: I naturally wondered whether it would really work. The second sentence is also an indirect question that contains an interrogative statement. Notice that the question mark comes  before  the quote marks because the interrogative statement- Who could have done such a thing?- is a question that requires a question mark. George Bernard Shaw, in Back to Methuselah, gives a classic example of indirect questions that also contain interrogative statements (or questions): You see things; and you say, Why​? But I dream things that never were; and I say, Why not? The speaker is making two statements; he does not expect an answer for either. But, within each statement is a question- Why? and Why not?- both quoting the listener. Conversational Mark The question mark is the most profoundly human form of punctuation, says  Roy Peter Clark, author of The Glamour of Grammar. This punctuation mark envisions  communication  not as assertive but as interactive, even  conversational. A question mark at the end of an interrogative statement implicitly recognizes the other person and seeks her views and input. The question mark is the engine of debates and interrogations, of mysteries, solved and secrets to be revealed, of conversations between student and teacher, of anticipation and explanation, adds Clark. Used correctly, the question mark can help you engage your reader; it can help draw in your  reader as an active partner whose answers you seek and whose opinions matter.

Merchant of venice Essay Example | Topics and Well Written Essays - 1250 words

Merchant of venice - Essay Example Thus, it can be argued that Shakespeare was not being anti-Semitic when he placed a Jew as a usurer in his play, rather that he was using historical fact as a basis for writing his play. To have written anything else would have been entirely out of historical context. Shakespeare, the greatest dramatist of all time, was not concerned with the issue of anti-Semitism, rather he used the fact that Shylock was a Jew as a tool, through which he was able to explore the issues he wished to discuss in this play – the play, read in this way, is not itself anti-Semitic, rather, it is a play about anti-Semitism, about the similarities and differences one encounters when dealing with people of different religions. Throughout all of Shakespeare’s writing, he uses characters as tools with which to build his story, and entertain his viewers/readers - The Merchant of Venice is no exception to this rule, and so according to this reading of Shakespeare’s motives, this interpretation of the play can be argued to be valid. Shakespeare’s creation of a character as multi-faceted as Shylock is a testament to his skills as a writer – at times we sympathize with Shylock, at times we simply cannot understand his methods or motives; this is because Shakespeare wanted to create a ‘larger than life’ villainous character, who would entertain us through his actions. He is an eternally fascinating character, he keeps us, the viewer/reader, captivated. The fact that Shylock is a Jew is incidental to the drama; Shakespeare wanted to design a character through which he could develop the action of his play, and it is testament to Shakespeare’s skills as a dramatist that he created such a memorable character, that leaves the reader asking so many questions. At times we dislike Shylock, at times we sympathize with the things he is going through; at all times, he arrests us with his depth and his evident selfishness; he is captivating as a

The S'No Risk Program (Management Decision Models) 1 Assignment

The S'No Risk Program (Management Decision Models) 1 - Assignment Example The increasing interest among the customers to buy Toro provided dealers the opportunity to clear inventory and regained confidence. Also S’ no risk promotion had basic cost of sales of 2.1% of sales which is normally 10% and hence the rates were raised (Bell, 1994, pp.1-2). The fair estimate of insurance rates will depend on the following factors namely, customer confidence, demand, insurance rates of other companies, cost of sales and profit margin of the company. On the basis of information given in the case, the impact of probable insurance rate on the profitability may be analyzed as follows, Items Single Stage Power Shovel Two-Stage Power Shovel    Min Max Min Max    Price ($) Retail Price 270 440 640 1500 Units Sold 100000 100000 20000 20000 Total Revenues 27000000 44000000 12800000 30000000 Basic Cost of Sales/Premium @ 2.1% 567000 924000 268800 630000 Profit 26433000 43076000 12531200 29370000 Premium @6% 1620000 2640000 768000 1800000 Profit @ 6% 25380000 4136000 0 12032000 28200000 Premium @8% 2160000 3520000 1024000 2400000 Profit @ 8% 24840000 40480000 11776000 27600000 premium @ 10% 2700000 4400000 1280000 3000000 Profit @ 10% 24300000 39600000 11520000 27000000 From the above table it can be said that when the rates are increased profitability will decrease and vice-versa. 2. The S’No risk program by Toro is shown below From the consumer’s viewpoint, the above structure exhibits an alluring percentage of refund which is entirely dependent on the amount of snowfall in the region. The structure states that when the snowfall would be more, the consumers would have the option to buy any variant of the shovel and when the snowfall would be comparatively lesser than other years then the consumers would be entitled to a refund. However the refund option would be valid till the figure reaches 50% average snowfall. Beyond 50% snowfall the customers won’t get the money-back benefit. Therefore we can conclude that both the pla ns would be in favor of the consumer. However a situation might arise when in a particular year, a customer purchases a self-propelled two-stage machine by paying a price of $1500 and on the same year the average snowfall in the region reaches 80%, then he will not be entitled to any refund. In this case the customers might think that he has made a wrong decision by spending $1500 for the shovel when he had the option to buy the one priced at $ 640. The chart discussed previously exhibits that the consumers prefer to spend the minimum and derive the maximum benefit from a product or service. Therefore it can be concluded that the rate which is most preferred by the customers is 6%. But 6% would not be preferred by the insurance firm as it would not bring them adequate revenue. Therefore Toro must choose a middle path to satisfy both the groups and it should go for the 8% rate. 3. The common decision trap in this case is the snowfall. For Toro, the sales volume would entirely depend on the amount of snowfall. For the Insurance firm, the snowfall would decide how much premium they are going to earn and for the consumers the snowfall would guide their decision of spending money towards the shovel. For all the three groups, thus the deciding factor is snowfall which itself is an uncertain and

Analyzing Sherman Alexie’s “Superman and me” Essay Example for Free

Analyzing Sherman Alexie’s â€Å"Superman and me† Essay Can reading save a man’s way of life? Can reading save an entire culture? Sherman Alexie, an Indian creative writer writes an essay of which he acquaints us of his means in learning how to read, that is, through a Superman comic book. The essay was written in an alternating first person and third person style of telling. The first person way of telling was for his reflection. Those sentences that were written in the first person were Alexie’s own sentiments. The third person style was for his people. Probably it was meant as an insult since people who normally speak in a third person style are often deemed unintelligent since they cannot follow the rules of language. As the essays retells the experience of the author of how he learned how to read, there is one topic of which he focused, and that is how reading (and how it is connected to education) made a different impact in his way of life which can be very significant or relevant to the modern world today whose kids are taking education for granted. Reading and education Reading is a cognitive process of connecting meaning to a group of words, sentences, and letters. Not many can take the time to discipline themselves into liking and having reading as a habit but over the years reading has become a standard of calling a person or treating a person literate. It has become a mean to elevate one’s status. However, based on Sherman Alexie’s essay, knowing how to read downgrades the status of an Indian person. Indians are treated as the Native Americans. They weren’t treated kindly as the natives of the new world as history tells. They were often treated as the group of people who struggles with the advancement of life. People who are not social. If Indians were compared to animals, the Indians were the wild animals. And according to Alexie’s essay, the ones who stays wild, are the ones who’s status are high in the Indian world. In the modern world today, education has been treated as one of the major concerns of nations. More and more, the value and the quality of education have gone low and people in advance nations and culture are taking it for granted. On the other hand, Alexie and his dad are examples of people who defy the norms of their own society. People who counteracts their culture thus forming a kind a heroic act or in times a crime for/to their own people. I am trying to save our lives. † (Alexie 2). Alexie expressed his sentiment of saving their lives in two styles. One was personal and the other was towards the children he was teaching. While he defied the accustomed treatment of Indians to non-Indian education (i. e. how he had man arguments with his classmates to shut up his mouth towards the questions of the non-Indian teacher), he was hopeful that his people might change their attitude towards education (the reason why he ought to be a teacher among his people). In some ways, education defines how a person hopes for his worth. It is more than the status, it also creating an opportunity for one’s self and knowing how to use education in helping one feel fulfilled.

William Blake Essay -- Biography William Blake Papers

William Blake William Blake was born in 1757 during a time when Romanticism was on the rise. Romantic poets of this day and age, living in England, experienced changes from a wealth-centered aristocracy to a modern industrial nation where power shifted to large-scale employers thus leading to the enlargement of the working class. Although Blake is seen as a very skillful writer his greatest successes were his engravings taught to him by a skilled sculpture. Blake differed from other poets in that he never received a formal education. His only education consisted of the arts, and therefore he enrolled in the Royal Academy of the Arts around the age of twelve. It was only in his spare time that he showed any interest in poetry. At the age of twenty-four he married Catherine Boucher who in fact had been illiterate at the time but Blake soon taught her to read. From there he pursued teaching in drawing and painting, illustrated books, and engraved designs made by other artists. It was only after many failures at the attempt of public recognition, and after years of isolation, that Blake had experienced his first audience. It was a small group of painters that admired his works and listened to every one of his talks. Blake is best known for intertwining his artistic talent and poetic flow. Proof of such success is seen in "Songs of Innocence" and "Songs of Experience", in which almost every poem has been engraved and beautifully sculpted onto a plaque. These two sets of poems represented what Blake believed to be the "two contrary states of the human soul". Blake was considered a social critic of his own time and often thought of himself as a prophet. His criticism was a reflection of his own country and of an era in time that... ...rth to awake, he is asking not to physically wake up but to really open your eyes to the world around you and see what you have become. See how materialistic and self-centered you have become. He says not to turn away because turning away won’t solve your problems only surpress them for the time being. The poem is drawn in a night’s sky to give the Earth the opportunity to wake up with the new morning.http://members.aa.net/~urizen/experience/soe02.html When Blake combined the two titles "Songs of Innocence" and "Songs of Experience" he added a phrase that sums up the meaning of the two. He added "Shewing the Two Contrary States of the Human Soul", these two states being childhood and adulthood. Childhood represents Innocence and adulthood represents Experience and what we do with our lives comes from childhood imagination and adulthood determination and judgment.

Bead Bar Systems Development Project

The purpose of the project is to envelope the business processes and functionalities of Bear Bar enterprise into an information system which would manage all its resources and cover up the negative aspects of the system. All the internal and external factors which make the enterprise function in a diligent manner would be taken care by the proposed system. The information system would make the enterprise to flow in a planned, organized and decisive manner.Each department would be able to capture, nurture and share effectively valuable business information so as to remain synchronized with the latest events and decisions can be framed accordingly. Order tracking, fulfillment, inventory and supply dynamics can be managed optimally. Contents Executive Summary 2 Introduction and Purpose 4 Proposed system: 5 Lists of Input and Output information and sources: 6 1. Feasibility analysis: 6 2. Systems planning and requirements gathering: 7 3. Systems Analysis and Design: 8 4. Database Model: 8 5. Coding: 9 6. Implementation and Training: 107. System feedback and maintenance: 10 8. Systems Review and Maintenance schedule: 10 9. Sequence of activities: 12 Advantage to the Bead Bar: 13 Conclusion 16 Introduction and Purpose The primary objective is to organize information and operate in a planned and controlled manner to capitalize on the strengths, weaknesses, opportunities and threats of the organization. The proposed information system would departmentalize the operations of the various departments and make the organization accessible to its stakeholders in a pre-approved and designed manner.Not everyone would be allowed to access all kinds of information and all activities can be tracked so as to ascertain the state of the organization at every point of time. The involvement of EIS, MIS, DSS, TPS and knowledge work systems would ensure that different variants of stakeholders manage the system with their given privileges to drive the enterprise. Proposed system: We desi re to create a company website which can be accessed through the internet so that all the franchisee locations are able to access it and perform the business functions of recording and updating the system for all the business changes.All the franchisee locations are connected with the help of public data carriers so that it is able to access the company website to perform their functions. Each such franchisee would have their access privileges to enter the transaction section and operate their business process. The president and the owner, vice president’s of all the departments would have an Executive Information System (EIS) Management Information System (MIS) to manage their operations. The accounts department may use Transaction Processing System (TPS) and the ground level workers can use Knowledge Work System to measure worker output, productivity and others.Lists of Input and Output information and sources: Prior to outlining the input and output information, the system development life cycle must be in place so that the analysis is done accordingly. The correct nature of the inputs and the outputs would make the system design vary accordingly as it requires to capture the information and put it into a frame to interpret in a decisive manner to take further decisions. The systems development life cycle for Bead Bar is as follows: 1. Feasibility analysis:The new proposed system and the present working system are analyzed so that the ROI (Return On Investment) is obtained. The proposed system is further analyzed for economical, technical, schedule and other feasibilities so that it stands in front of all difficulties in the development of the project. The Bead bar enterprise’s key management people are involved in the process of feasibility analysis. All the inputs, outputs and external environment are studied in detail so that the underlying intricacies would be researched well for their impact and development.Inputs: Bead Bar’s input s are in the form of company’s short and long term objectives, its financial base and credibility for years to come, its general strategic plans, consent of the advisors and directors, risk handling strategies and many others. Outputs: The feasibility has outputs in the form of higher management approval for the sustenance of the systems development, its full length use to cover all business functions, risk mitigation strategies and many others. 2. Systems planning and requirements gathering:After the system is thoroughly checked for all its inputs and outputs, the requirements phase takes the lead. All the key stakeholders of the departments and the users of the system must be taken into account for gathering the crucial departmental functions, requirements and its interaction with other departments to achieve the central goal of the enterprise. Input: It must be in the form of the users of the system who are better-off to understand and figure out the exact ground level hap penings in the business.Their view of the workings of the enterprise must be captured so that appropriate implementation can be done. Output: The valuable information fetched from the users of the system must be given a representation and frame it accordingly to fix it into a system. 3. Systems Analysis and Design: Bead Bar’s system requirements are studied and the system is analyzed and designed accordingly. The flow of data is analyzed so that the system captures the entire business cycle and their functions. Inputs: It would come from the requirements gathering phase and the order of business flow.Outputs: It would result in helping the analysts and designers in the process of database handling and further development of the system. 4. Database Model: The database model for Bead Bar is as follows, which shows the interaction of the different entities of the business. Figure 1 : Database Model 5. Coding: The above design is given a representation of the business and the var ious functions are finally implemented at this stage. Inputs: It is in the form of requirements gathered from the previous stages and the design documents. Outputs: It results in actual implementation of the system so that it can be viewed physically.6. Implementation and Training: This stage correlates with actual planting of the system at the Bead Bar so that the present system is replaced and the proposed system takes its place. The users must be trained to operate the business functions with the system, store and retrieve data whenever it is demanded. 7. System feedback and maintenance: The general working of the system must be responded back so that any form of negative points would be highlighted and discussed to take advantage of the system and technologies involved. 8. Systems Review and Maintenance schedule:The review and maintenance schedule must include the following: Preventative maintenance – Maintenance schedules are a necessity for keeping the resources of a sy stem in good health. The hardware, network equipments, communication programs and software must be periodically checked whether it is up and running (Mawer, 2000). It is likely to include the following: †¢ hardware maintenance for checking the regular running equipments(electrical fans, filters, batteries, etc) †¢ periodic replacement of hardware resources to keep it according to changing atmosphere (e.g. developmental plan revisions) †¢ system software also requires timely maintenance (fixing bugs, developing newer versions, revisions, etc) †¢ reports must be seriously checked for their correlation with system requirements (creating error logs, testing strategies, performance measures, etc) †¢ Maintenance and updation of system documentation for future reference and updations. Remedial maintenance – It is performed to bring the system to running condition after correcting the hardware or software fault (Mawer, 2000).The remedial service is likely to include: †¢ Create a Help Desk concept which will log and action any reports from the customer in the event of a fault. †¢ On-site or remote login concept of issue resolution. †¢ Engaging a third party service to resolve and manage the resolution. †¢ Updating documentation every time an event has taken place. In this case both the technical and non-technical staff must be made aware of the support strategies so that their response time is optimized for better handling the issues of the customer timely and professionally.

Memoirs

Anne Frank is the best known of these two people, far more than Romeo Dallaire. Her struggle for survival and her eventual plight of death in a concentration camp have awed the world for the last sixty years. Just a young girl who had the rest of her life to look forward to and her youthful plans for that life that were snuffed short by a war machine and the hatred of a man she would never see, Adolph Hitler. Hitler’s madness and his intricate hatred for followers of the Jewish faith subsequently brought a halt to millions of lives of people that had never seen him, known him or would have ever harmed him. His fanatical crusade for the â€Å"Arian† race to populate the world and do an ethnic cleansing of any other race, creed or religion created one of the most horrendous and infamous atrocities in world history, the Holocaust. Everyone who has ever read Diary of a Young Girl could not help but be moved by Anne Frank’s courage and optimism during her enforced hiding with her family and the other residents in that attic as she tried to maintain hope in the ominous face of an adverse society that had invaded her native country. It is truly amazing how she managed to maintain her sanity and her outlook on life through such a horrific ordeal. Just fifteen years old with very little experience at life, she seemed to possess a profound ability to see things as they â€Å"really were† and not as she or the others would have wished them to be. Yet, it did not seem to quell her belief that there was good in people and that only a few were responsible for the misery that is often imposed upon others simply because of another’s beliefs or policies. It has to make one wonder if it were not partly because it was a more innocent time in the world when children were not constantly besieged by violence, crime or prejudice. Though probably one of the world’s most famous victims of prejudice, Anne Frank maintained that innocence through her whole life. She was a child caught in a nightmare not of her own making and she along with millions of others suffered because of that nightmare. Romeo Dallaire was a military man that by choice involved him in these types of matters. A Canadian Major General, Dallaire, headed a small United Nations peacekeeping force, UNAMIR, in Rwanda, Africa. Horrible atrocities became evident to him and he set out to appeal for help in these murders that were so ethnic in nature. It involved a conflict that the ruling regime, the Hutu, had begun mass massacres of the Tutsis, a different sect within the country. It was totally classified as ethnic in policy. When Dallaire faxed for advice in 1994, his fax was treated with little or no attention. The United Nations refused to acknowledge it as genocide and would not allow Dallaire to do anything beyond the regular rules that his small military unit was allowed to pursue. Dallaire had to sit back helplessly and watch this atrocity go unchecked. Unlike Anne Frank, he was not a personal victim but he was just as helpless in changing the effect of what was happening. In his writings later, Shake Hands With The Devil, Dallaire expounded on the ineffectualness of Genocide Committees, such as the UN had, when it was doubtful if a particular action within a country can be termed as ethnic genocide. Time has proven constantly that other countries or even the United Nations in these more modern times are extremely hesitant to act despite sometimes often insurmountable proof that ethnic cleansing is occurring and it should be stopped immediately. So what similarities would be between Anne Frank and Romeo Dallaire? They both wrote important works on the results and after effects of ethnic cleansing and genocidal war. Anne Frank’s viewpoint came from an innocent bystander. Her only crime? She was a Jew. She had led a quiet gentle life within a loving family structure and she was only aware of the persecution of the Jewish population by what was happening around her. Once in seclusion, her writings intensified as she grew more and more aware of the plight of other people and of her childhood friends and their families either frantically trying to escape or captured by the Nazis and sent to the concentration camps where most of them never returned. Her diary, which she referred to as â€Å"Kitty†, was begun before she and her family were forced into hiding. It shows all the normal qualities of a young girl her age. Her young hopes and dreams and the beginnings of puberty. Her delightful and expectant views of what life would be like when she was grown were the strongest proof of her innocence. She was a friendly, astute and open person and those qualities did stand her in good stead while she remained in hiding for two years. She managed to maintain a very mature calm while some of the older adults around her were literally â€Å"falling to pieces.† She seemed to rise above the petty squabbles and accusations that formed when so many people are crammed into such close quarters for so long. She tried not to dwell on the lack of food, fresh air, or miserable living conditions that she existed in but instead took a very philosophical point of view of what was happening around her and to her. Her incredible courage has inspired people constantly through the years since her untimely death and the publication of her diary. She very clearly knew the difference between right and wrong. Through her diary, she made a world wake up to how quickly one group can impose its values on another and if the imposed group refused those values, then violence and mass death could erupt from it. To quote the old phrase â€Å"Out of the mouths of babes†, whether trite or not, in this instance, a child taught an adult world what was wrong with prejudice, stupidity and the aggressiveness of war. Romeo Dallaire’s own writings have been a good source for endless purposes as far as a teaching and informative guide to how not to miss the very clear signs of ethnic war. Because Dallaire’s hands were tied in the military sense and the United Nations’ refusal to act upon his advice from the situation that eventually escalated into a full scale war. Dallaire is often quoted by writers on war and genocide because his graphic description of how the massacring of the Tutsis people in Rwanda should have been clear warning signs of what was going to happen. It is one thing to set of councils against genocide but to refuse to act upon situations that fall under the jurisdiction of these councils is almost as heinous as the very acts of war themselves. In an odd comparison, Anne Frank and Romeo Dallaire were exactly alike as they were both witnesses to these atrocities and they were both completely helpless to do anything to stop them outside of writing about them. It is perhaps some comfort that through both of their written observations, we, as a world, are better able to see the fallacy in these types of confrontations and hopefully in the future, take more steps to insure that they never happen again. Works Cited/ References: 1.How to Prevent Genocide: A Guide for Policymakers, Scholars, and the Concerned Citizen by John G. Heindenrich, Praeger Publishing, 2001 2. The Door of Opportunity: Creating a Permanent Peacekeeping Force:   Journal Article by Lionel Rosenblatt, Larry Thompson, World Policy Journal, Vol. 15, 1998 3. Understanding Anne Frank’s the Diary of A Young Girl, A Student Casebook to Issues, Sources, and Historical Documents by Hedda   Rosner Kopf, Greenwood Press, 1998 4. Anne Frank: The Biography: Magazine Article by Martyn Bedford; New Statesman, Vol. 129, April 2, 1999

Text Features to Navigate - Table of Contents, Glossary and Index

Text Features to Navigate - Table of Contents, Glossary and Index   A positive approach to teaching text features is not only to use them in instruction, or create worksheets, but to give students practice using those text features in other ways, as a group.   The features in this article (Table of Contents, Index and Glossary) are not found directly in the text but either in the front of the book (Table of Contents) or in the back (Index and Glossary) and are tools to help the student use the text to find information.    The Text Features Table of Contents The first page after the frontispiece and the publishers information is usually The Table of Contents.   You will find the same features in an ebook, as well (since they are usually digital forms of the printed text.)    Usually they will have the title of each chapter and the page number.   Some will even have subtitles for subsections which the author uses to organize the text. Glossary Often, especially in a student text book, words that appear in the glossary will be highlighted or even highlighted in a color.   As the age of the student and difficulty of the text increases, the glossary words will not appearthe student is expected to know that they can find specific vocabulary for the subject in the glossary.   Ã‚   Glossary entries are very much like dictionary entries, and will often have a pronunciation key and at least the definition for the word as used in the text and subject.   Sometimes authors will provide other definitions, but in either case, it is important for students to understand that when there is only one, there may be more than one meaning, and when there are multiples, only one definition should be chosen to make sense of the word in the context.    Index The index, at the end of the book, helps students find information in the body of the text.   We know that in order to research for a paper, we need to know how to find information in a text using an index.   We can also help students understand that when they have read a text and cant recall specific information, that information can be found in the index.   At the same time, students need to understand how to use synonyms to find information they are looking for - They may not know that to learn about the signing of the constitution, they should look first for Constitution in the index, and then hopefully find Signing as a sub subject.   Instructional Strategies Introduce the Terms Table of Contents, Index and Glossary First, of course, you need to find out if your students can name and then find text features.   Text features are being introduced almost as soon as students begin reading, in late first grade.    Still, students have significant difficulty with reading, they probably havent been paying attentionthey have probably been more attentive to ways to avoid having to read aloud.   So . . .   Choose a text.   It may be one you are using in your class, or you may want a non-fiction text that the students can have in front of them.   I find that Reading A-Z has excellent non-fiction.   (I will be using a text later to illustrate using the Treasure Hunt strategy for practice.)    I would recommend, for these purposes, to use a text that is at or below the students independent reading level, so that the code (decoding the text) is not the focus of your lesson.   Ã‚   Find the text features.   Send the students to specific page numbers and have students put their finger on the text feature, or have students find the particular item. i.e. Find the Table of Contents and put your finger on the words Table of Contents to show me you know how to find it.   Model using the text feature: Table of Contents:   i.e. Find the third chapter. What is the Title? What will you probably read about in this chapter? Index:   We know our book is about dogs.   I have a chihuahua, so help me find where I can read about chihuahuas.   (Be sure to check there is a section, first!) Glossary:   Find a word in the textIve chosen apprentice from Sellman, Jane.   Benjamin Franklin from Reading A - Z.   (p.7)   Read the text aloud.   When you get to the word, remind students where the glossary is and have a student find the word in the glossary, and read it aloud to you.    Games Cant beat games to get students motivated and give them practice!   Use favorite games and give your students practice.   here are some ideas for these text features. Glossary Go:   Put all the words in a books glossary on 3 X 5 cards and  shuffle.   Assign a caller, and divide your group into teams.   Have the caller read the word and place it on the table.   Have a child from each team ready when the word is read and find it 1) in the glossary and then 2) find the sentence in the text.   The first person to find the word in the text raises their hand and then reads the sentence.    This game asks the students to use the glossary to find the page and then to search the page for the word in context.   Text Feature Treasure Hunt Two ways I see to play this: Individually.   Make this a race to see who finds the items first:   i.e.   What does colonial mean? Go! The student who finds the answer first gets a point.   Play until you have a winner.   Requires some preparation. In a Group.   Make each task a clue from the text.   Make two or three sets so you can divide your group/class into more than one group.   Have the words in the answer correspond to something in your class, or . . . label locations where you hide the next clue with a word in the answer.

Capital Structure and Corporate Performance

The assignment deals with the financial analysis of ratios of Maldives Transport and Contracting Company (MTCC). Maldives Transport and Contracting company is engaged in marine and land transport business and also has a separate division which deals with marine and land constructions. The company was one of the first public sector company which was established. The financial performance of the company is to be analyzed with the help of significant ratios. The major ratios which are to be analyzed for the company are liquidity, profitability and efficiency ratios. The analysis will be containing an insight of the capital structure of the company and stock performance of MTCC. Liquidity ratios are used to measure the liquidity of the company which means whether the business has enough liquid cash to meet the short-term liabilities of the company or not (Higgins 2012). In the liquidity ratio sub-head, the most significant ratios are current ratio, liquid ratio and cash ratio. As per the calculation shown, the current ratio of the company has first declined from 1.34 in 2014 to 1.28 in 2015 and then again increased to 1.34 in 2016. This shows that the company is more than capable of handling the short-term business requirements. If the current ratio of the company is above 1 then it signifies that the company is able to meet with the current short-term expenses of the business which MTCC has as stated above (Ahrendsen and Katchova 2012). An ideal current ratio is however 2:1, which means that the current assets must be twice of current liabilities. The quick ratio of the company shows that the ratio is on an increasing trend from 2014. The ratio increased from 0.96 in 2014 to 1.08 in 2016 as per calculations. This is a favorable result as the higher the quick ratio the more liquidity the business has and ideally quick ratio should be greater than 1. However, the ideal results of a quick ratio vary from industry to industry. The cash ratio of the company has decreased and the ratio suggest the real cash of the company is falling. The ratio however does not take into consideration account receivable and inventory and only considers cash and asset which are close to cash. The profitability ratios of the company measure the overall profitability of the company considering the significant areas such as gross profit, net profit, operating profit and similar other areas (Al Karim and Alam 2013). These ratios depict whether the company is performing well in terms of profitability or not. The gross profit ratio shows that the gross profit of the company first increases from 18.73% in 2014 to 23.84% in 2015 and then again decreases to 22% in 2016. The gross profit for the year 2016 has decreased which the company needs to improve and also analyze why the gross profit of the company fall during 2016. The net profit ratio of the company also shows a fluctuating and a similar result when compared to gross profit ratio. The net profit ratio of the company for the year 2016 show a ratio of 8.80% which is even lesser than the ratio result which was calculated for 2014 which is 10.57%. This is not a favorable sign for the business and therefore the business needs t o improve the same. Net profit ratio is a financial indicator and the company needs to improve the overall net profit of the company (Tugas 2012). The operating profit ratio also depicts a fluctuating result and has a similar result and analysis as gross profit ratio and net profit ratio of the company.   The return on assets and return on equity also show unfavorable results for the company in the year 2016. The return on asset has decreased from 0.9 in 2015 to 0.8 which is shown in 2016. The return on equity also shows a decreasing trend which was 30.22% in 2015 which has reduced to 18.70% in 2016 which is even lesser than the estimate of 2014. The next group of significant ratios which are to be considered are the efficiency ratio of the company. Such type of ratios generally covers all types of asset turnover ratio of the company. The receivable turnover ratio of the company shows how efficiently the company is able to collect the credit allowed on sales by the company. an high account receivable ratio signifies that the company has a strong credit policy and all credit operations are running smoothly. The receivable turnover ratio of the company shows that the ratio has increased in 2016 which is 1.59 and the same was 1.44 in 2015. Therefore, it suggests that there has been improvement in the receivable turnover ratio or collection policy of the company as the case may be. The inventory turnover ratio shows that the ratio has significantly increased in 2016 in comparison with 2015 results. The inventory ratio of the company for the year 2016 is 4.28 which is much more than previous two years results. The higher the inven tory turnover ratio the more favorable for the business as it will then portray a strong sales structure and lesser inventory in stocks (Ehiedu 2014). While lower inventory turnover ratio shows poor sales structure and more inventory capacity at hand of the company which is being unused by the company. The asset turnover ratio of the company also shows that the ratio has increased from the previous years results (Tehrani, Mehragan and Golkani 2012). The asset turnover ratio for the year 2016 is shown at 0.89. Asset turnover ratio measures the capability of the company to generate revenue or sales in comparison to the assets of the company. The next group of ratios is the capital structure ratio which measures the components of the capital structure of the company. The debt ratio of the company shows that the company’s debt ratio has decreased from the result of 2015. The debt ratio for 2015 was 0.61 which has reduced to 0.58 in 2016. From the perspective of risks debt ratios of any company are preferred to be lower as the risk is also low. In this case it can be said that it is favorable for the business of MTCC. The equity ratio shows how much equity capital has the business incorporated in the capital structure of the company. The equity ratio of the company has increased from 2015 which was 0.39 to 0.42 which is shown in 2016. This signifies that the company is now using more of equity in comparison to last year. The gearing ratio of the company shows the total debt which is used by the business in comparison to the equity capital of the business. It is similar to Debt equity ratio however it contains more va riations which can provide different results. The gearing ratio of the company 7.07% in 2016 which is lower than previous year figure as the company has reduced the debts of the company. This shows that the company is payoff the debt capital and incorporating more of equity capital in the capital structure mix of the company (Babalola and Abiola 2013). The debt equity ratio of the company shows that the ratio has reduced from 1.59 in 2015 to 1.40 in 2016 which also shows that the company is reducing the debt capital of the company. With the analysis of the debt equity ratio it is evident that the company is trying to restructure the capital structure of the company and add more of equity capital in the mix. However, the full benefit of the capital structure can be extracted when a certain balance is attained between debt and equity capital funds. The stock performance ratios are related and measures the performance of the company on the basis of valuation of stock or earning per shares or market value of shares (Delen, Kuzey and Uyar 2013). Earning per share is the measure of the company’s profit per share which is earned by the shareholders of the company (Brigham and Houston 2012). The earning per share of the company has fallen sharply from 312.76 in 2015 to 23.076 in 2016 which is a drastic fall. This is a serious concern for the business as if it is not improved than the company’s stock prices and market valuation will repeatedly fall. The dividend payout ratio show that the ratio is much more than previous year’s measure which shows that the company has declared dividend in spite of low Earning per share. Price earning ratio is the measure of the price which the investor pays for $ 1 profit in the company. The price earning ratio of the company has increased from the previous year results. The following recommendations can be offered to the company for improvement in the key financial ratios: Any business which is planning to start or establish itself in the market needs to plan out the financial requirement which the business needs. In other words, there are certain expenses which initially which the business must incur in order to establish the business in the market (Lee, Sameen and Cowling 2015). The two most popular form of business which can be open are partnership form of business and private limited companies. A partnership form of business is a business where two or more parties cooperate together in order to run a business. In case of partnership the liability of the partners may be unlimited or limited as per the agreement in the Partnership deed (Allen and Kraakman 2016). Whereas in a Private Limited Company the shareholders are the owners of the company, however the company is operated by board of directors who are representatives of the shareholders of the company. The liability in a company is limited to the number of shares which is held by the shareholders of the company. Moreover, a company is regarded as a legal person whereas a partnership form of business does not enjoy such a right 9Burns 2016). Both the above forms of businesses require initial capital to start up the business and also long-term finances for smooth operation of the business. In case of partnership form of business, the various options of financing which are available are: Personal Savings: In a partnership form of business personal savings is an important source of finance. The partners of the firm contribute to the total capital of the firm and operates in a similar fashion whenever there is additional requirement of funds (Gbandi and Amissah 2014). In case of a startup partnership business, generally individuals resort to capital contributions which will be made by the partners of the firm to meet the start up cost of the business instead of taking a loan from banks. The amount which is contributed by the partners are the basis on which the profit which is earned by the firm is distributed among the partners unless otherwise agreed upon. Retained profits: The profits which are earned by the firm are reinvested in the business in many cases which is then used as reserves or retained earnings. However. such type of financing cannot be done in the initial years of the business but for long term financing purpose of the business (Fairfield and Jorratt De Luis 2016). This is the most productive type of financing as it does not create a burden on the business as in the case of debts and also the partners are not bringing in any capital into the business. Short term /Long term Bank loans: This is another mostly used source for financing of capital for the business. The partnership can take a loan as per the requirement of the business that is it can be short term as well as long term in nature. This source of financing can be used by the business at initial stages of the business and also in the pursuance of the long-term business objectives of the firm (Shin 2012). The financing which is done through bank loans can meet both the objectives which can be start up financing as well as long-term financing of the business. Additional Partner’s Capital: In many situation, there has been cases where the firm is requiring additional capital and the firm does not want to take a loan from banks then they use this technique. Whenever there is an admission of a new partner in the partnership firm, the individual brings in his share of capital for the purpose of investing in the firm and also determining the profit ratio which he is going to get. The additional capital which is brought by the new partners is used for financing purpose of projects and operation of the business. This type of financing is rarely used by firms as admission of a new partner means that the profit sharing ratio diminishes. However, it is commonly seen that a partnership business applies such techniques when a partner retires from a business so as to meet the capital requirements of the business. In case of a company form of business the most common sources of financing for a business are discussed below: Issue of Shares: The most important sources of financing for a business is through issue of shares which can be equity shares or preference share as per the requirement of the business. The company has the ability to issue shares in order to collect small amount of capital per share from potential investors (Engel and Stiebale 2014). The share capital as collected by the business is used in financing the projects of the company. Such sources of financing are useful in start up business as well as financing for the long-term business objectives. In addition to this, financing with share capital is a reliable source of financing for the business (Bobinaite and Tarvydas 2014). Bank Loan: This is another option which is available to the company which can be used for financing of the business. The company can take long- term as well as short term loans from banks for day to day operation of the business. However, lumpsum amount for loans as required by the company is not always available and the bank requires certain securities on the basis of which the bank will be allowing the loan to the company (Robb and Robinson 2014). In the startup phases of the business, company generally do not get any loan from the banks unless they provide ample amount of securities against the loan amount. Debentures: Another source of financing of the business is by issuing debentures for collecting capital. The capital which is collected with the issuance of debentures forms a part of the debt capital of the business. The capital which is collect by the use of debentures can also be used to finance projects and it can issued for collecting funds for start-up cost and also for long-term financial requirements of the business (Buigut et al. 2013). Retained Earnings. The company form of business also employs the concept of retained earnings. The company retains a part of the profit which is earned by the company during previous year and the business reinvest the profits in the business again (Serrasqueiro and Nunes 2012). The retain earnings method which is used by the business is known as plough back of profits in the business. Moreover, such method is advantageous to the company as it increases the internal strength of the company and makes the company financially strong. The retained earnings of the business depend on the amount of profit which was earned by the business in previous year. Moreover, the business cannot use such type of capital in start up financing of the business and has to resort to other means of sourcing of finance. Preference Share Source of Financing This refers to the funds which are raised by the business by issuing shares which are also known as equity (Elsas,   Flannery and Garfinkel 2014). Tis refers to the capital which is taken from a bank or financial institution This type of capital is similarly raised as equity sources of capital but such shares have rights of their own and are different from equity sources of capital (Gitman, Juchau and Flanagan 2015). This is regarded as own capital of the business This is regarded as borrowed capital of the business or also known as loan capital of the business. This also forms a part of the own capital of the business (Abdulsaleh and Worthington 2013). The risks which are associated with equity shares is high as equity shares are generally risky in nature (Bekaert and Harvey 2017). The risks which is associated with debts are low and debt capital are considered less risker than equity sources of capital. This type of shares are not as risky as equity shares but has certain risk factor. The return which is generated by equity share capital is in the form of dividends and such dividends depends on the profit which is earned by the company and also on the decision of the management. If the company is not earning profits than the company will not be paying any dividend. The return which is related to debt capital is interest which is fixed and regular in nature and generally depends on the agreement of debts of the business The return which is generated by such sources are fixed unlike equity sources of capital and they are need to be paid even if the company is earning losses. Thus, from the comparison of the above three sources of capital it can be said that the equity source of capital is very useful even though it is a risky source of capital. The consultancy business will be able to collect bulk amount of capital from equity sources and also there is no pressure of dividends in initial years even if the business earns losses. Abdulsaleh, A.M. and Worthington, A.C., 2013. Small and medium-sized enterprises financing: A review of literature.  International Journal of Business and Management ,  8(14), p.36. Ahrendsen, B.L. and Katchova, A.L., 2012. Financial ratio analysis using ARMS data.  Agricultural Finance Review,  72(2), pp.262-272. Al Karim, R. and Alam, T., 2013. An evaluation of financial performance of private commercial banks in Bangladesh: Ratio analysis.  Journal of Business Studies Quarterly,  5(2), p.65. Allen, W.T. and Kraakman, R., 2016.  Commentaries and cases on the law of business organization. Wolters Kluwer law & business. Babalola, Y.A. and Abiola, F.R., 2013. Financial ratio analysis of firms: A tool for decision making.  International journal of management sciences ,  1(4), pp.132-137. Bekaert, G. and Harvey, C., 2017. Emerging equity markets in a globalizing world. Bobinaite, V. and Tarvydas, D., 2014. Financing instruments and channels for the increasing production and consumption of renewable energy: Lithuanian case.  Renewable and Sustainable Energy Reviews,  38, pp.259-276. Brigham, E.F. and Houston, J.F., 2012.  Fundamentals of financial management . Cengage Learning. Buigut, K., Soi, N., Koskei, I. and Kibet, J., 2013. The effect of capital structure on share price on listed firms in Kenya. A case of energy listed firms.  European Journal of Business and Management ,  5(9), pp.29-35. Burns, P., 2016.  Entrepreneurship and small business. Palgrave Macmillan Limited. Delen, D., Kuzey, C. and Uyar, A., 2013. 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