Mortgages and the Federal Reserve Coursework Example | Topics and Well Written Essays - 750 words

Mortgages and the Federal Reserve - Coursework Example The prospective client must be on the lookout for events that will lead to lower mortgage interest rates. He therefore needs to be equipped with the knowledge of how to forecast interest rates. An understanding of key economic indicators can provide clues to the future direction of interest rates. These indicators are usually published and are available to everyone. Based on Woodruff (2007), they are the following:   Gross Domestic Product (GDP) is the total output of goods and services produced by labor and property of a certain country and are considered as the most important economic indicator published. An increasing trend could lead to inflation and make the Federal Reserve raise interest rates in order to slow growth. A negative growth would mean a weaker economy but is desirable because interest rates will be lower due to the need to stimulate commerce.   Consumer Price Index (CPI) indicates the average change over time in the prices paid by urban consumers for a fixed market basket of consumer goods and services. It is the leading indicator of inflation. If the CPI registers an increasing trend, inflation is likely and interest rates are likely to rise. The converse is also true.   Producer Price Index (PPI) is a family of indexes that measures the average change over time in the selling prices (from the seller’s perspective) received by domestic producers of goods and services. High PPI is inflationary and leads to a decrease in bond prices and higher interest rates. The converse is also true.   Employment Situation: The payroll employment report involves data on employment, hours and earnings estimates based on payroll records of business establishments. It is also used to predict other important economic indicators such as Personal Income and Industrial Production. If the Payroll Employment registers a monthly increase or increasing trend, inflation is likely and could cause interest rates to rise. A smaller-than-expected figure causes yields and interest rates to fall.   Employment Situation: Information on the unemployment rate and the number of unemployed persons by occupation, industry, duration of unemployment, and a reason for unemployment is published by the government and use as a lagging indicator. A declining unemployment rate is considered inflationary and causes interest rates to hike. The converse is also true. The reason behind this is that as more people get employed, the more people are willing to compete for a property. Creditors find it as an opportunity to maximize sales.   Consumer Credit data provides information on levels of debt for industries such as auto financing and commercial banking credit and is a good indicator of consumer spending. Although it is considered as having little impact on interest rates, it gives an idea on the degree of consumer spending.   Housing Starts When housing starts to register a higher-than-expected increase, the economy is registering positive growth but it is considered inflationary. This scenario leads to falling in bond prices and yields and interest rates to rise. Likewise, decline or declining trend in housing activity slows the economy and can push it into a recession, causing yields and interest rates to fall.

The Romantic Era Essay Example for Free

The Romantic Era Essay The basic notion behind the music belonging to the Romantic Era was its deep and realistic impact on the audience’s heart and mind. Such was the popularity of Romanticism amongst musicians that a certain number of them created their own unique templates. Along with the progressing popularity of the German lieder, newly introduced instrumental styles like overtures and symphonic poems also gained heat (Kirby, 1990). Classical music in this era prospered and rose to such a high notch that it is absolutely essential to state that some of music’s most magnificent works were created during this period. Legendary music composers including Beethoven, Schubert, Mendelssohn, and Schumann, have made priceless contributions to the romantic classical music. For example, Beethoven composed his later works in this period while Schubert composed a vast number of lieder, symphonies, chamber music, and piano solos. Furthermore, Franz Liszt and Richard Wagner also attained popularity in the mid 19th century on behalf of their sophisticated compositions. Liszt produced some extraordinary music for piano while Wagner combined the various forms of arts into his mythological musicals (Kirby, 1990). In the late 19th century, composers performed diverse experimentations on their works. For instance, Anton Bruckner had a tinge of both religion and secularism in his symphonies; Johannes Brahms found himself in Classicism; Giuseppe Verdi was responsible for some of the greatest operas of all time; Gustav Mahler composed for a full orchestra; and Richard Strauss made his name in symphonic poems and operas. Moreover, this era was also famous for its nationalistic characteristics. Musicians in the north and east side of Europe took the initiative to include a patriotic element in their compositions. Their basic inspiration for this matter was their local folk songs and dances. The renowned Russian composer, Peter Ilich Tchaikovsky was a significant figure of this category and is attributed for his nationalistic approach (Kirby,1990).

Paul Revere Essay -- Biography

Paul Revere Paul Revere was a man of many talents, a â€Å"Jack Of All Trades† if you will. Patriot, silversmith, engraver, and republican, he was destined to be a hero. Born to parents Apollos De Rivoire, a French Huguenot, and Deborah Hitchbourn, Paul Revere came into the world on January 1, 1735 in Boston Massachusetts. Clark’s Wharf is where the Reveres resided now. The third born of eight children Revere learned early the lesson of perseverance, a lesson that would be an important in his later life, Revere would need to keep on going no mater what obstacles appeared in his way. Revere attended school in Boston where he got a sufficient education as well as in the shop with his father and the wharves of where he lived. As Revere grows in age he upholds many different jobs, including being a bell ringer for Christ’s Church, an Episcopal parish. Around the time of Reveres newly found job the first indications of the Revolutionary War were be gossiped about around the town. On the Sunday morning in which he was to toll the bell of Christ’s church a young boy heard the first gun of the revolution. Revere didn’t know this yet but his honorable duty lay within that revolution. On the twenty-second day of July, 1754 Reveres father died in his sleep. He was buried in the Old Granary. Paul was very distraught over losing his father. They were close, more like friends than father and son. After his fathers death Paul became the man of the house. He had to take on more responsibilities and work harder to support his large family. After a while the stress was weighing him down and it was probably some sort relief when he went to fight the French. In 1756 he returned. On August 4, 1757 Paul Revere married Sara Orne, or a Revere referred to her â€Å"Sary†. After some years of marriage Revere thinks it’s time for something new so he joins the masons, where he meets James Otis and Joseph Warren both men whom are of importance to him. I n 1761 the year James Otis made his famous speech to Revere it would be know as the year that he fought his cousin Francis husband. The reasons why these two young men fought are not known but are probably logical considering that Revere was not the brawling type. All the while Revere is still making silver. Smallpox strikes the Reveres household as well as the rest of Boston. Paul Revere loved his children and couldn’t bear the fact of losing... ... it is Reveres duty to identify dead bodies, on of which is his friend from the masons, Joseph Warren. Later that year it is said that George Washington himself asked Revere to go out to Castle Island to fix the cannon. This was a great honor. But with honor comes sadness and on May 26th his mother passed at aged 73. Revere had suffered many losses including his wife and father but this one hurt the most. He had lived with his mother his whole life and really respected the idea of family. Revere worked more with the government and Castle Island. He soon packed up and head home once again. Hard times strike once again and Revere is once again drove to find more work. He tries commercial work but silver is still his main income. Revere fights to be court marshal, re-establishes his character, and writes endless letters to his cousins in France and Guernsey. Paul sets up a foundry and casts the first bell ever cast in Boston. Paul Revere now has lived over half his life and relaxes a bit. He gets involved in civic projects and the welfare of children, grandchildren and friends. He discovers the secret of rolling copper and establishes a great industry. Paul Revere dies May 10 1818.

Internal Look into Infidelity and the Outcomes Essay

Infidelity can happen at the blink of an eye, especially if a person is not aware of their current relationship standings with their partner. A partner may display two types of infidelity, emotional and sexual. Each type of infidelity is seen differently by men and women on an opposite scale according to (Buss, Larsen, and Westen, 1996; Buss et al., 1992; Buunk et al., 1996; Trivers, 1972). The causes for infidelity are somewhat the same for men and women; however, there are a few differences that vary between the two groups. When infidelity has happened the decision is ultimately whether a couple will either focus to stay together or dissolve the relationship. Through a deeper look between the two types of infidelity, along with the perception men and women have about its outcomes, a definite understanding is very clear why and how infidelity usually happens in the first place. Although many relationships survive infidelity, â€Å"The trust is gone, completely gone,† says Mic hael Baisden, relationship counselor and author of Never Satisfied: How and Why Men cheat. â€Å"And trust is the most important thing in a relationship.† The decision will vary from person to person on the continuance with a relationship after the other partner cheats. For myself, it depends on who the person is, my standards often change from partner to partner. Infidelity defined is an action or state of being unfaithful to a spouse or another sexual partner. According to the most prevalent study using the framework of evolutionary psychology a study used by Buss, Larsen, Westen, and Semmelroth (1992), individuals where asked whether they would be more upset or jealous, if their partner had sexual intercourse or formed a deep emotional bond with someone else. Men and women were very different in their answers. Emotional infidelity occurs when a partner gets involved with caring deeply for a person that that is not their significant other. An emotional infidelity can hurt just as much to the other person as if they had already had sex with the other person involved. Sexual infidelity is the actual act of having sex outside of a person’s current relationship or marriage. When this action occurs, it is almost certain that the relationship will have troubling times ahead. How these two types of infidelities are seen by both men and women vary greatly on the scale. Men are very likely to become upset and end a relationship if  their girlfriend or wife were to have sexual encounters with another man vs. an emotional connection. The same cannot be said about women. According to (Buss, Larsen, and Westen, 1996; Buss et al., 1992; Buunk et al., 1996; Trivers, 1972), women tend to overlook a sexual infidelity but, are more affected by emotional bonds their boyfriend or husband acquires with another woman. Men tend to have a fear of uncertainty with offspring if a woman commits sexual infidelity that in turn tends to make him more susceptible to leaving a relationship. On the other hand, women are more invested in the emotional stability in her partner which in turn makes the woman more angered and upset over an emotional infidelity. The perceived outcomes for the two different types of infidelity are total opposites between men and women whereas the causes for infidelity is somewhat similar. The causes for infidelity are almost the same for men and women. Jennifer Harman, PhD., a professor of psychology at Colorado State University, stated â€Å"People do not just cheat for no reason. It used to be perceived that men were the bigger cheaters, however, according to the National Opinion Research Center study found that women having affairs rose from 14 percent to nearly 40 percent over the past 20 years. Women are in need of passion from their partner. Even the small things from walks in the park to a wine tasting can fulfill dissatisfaction. Petty arguments that hold insecurities and grudges is common for most women to experience. A need for her partner to understand and talk openly about problems and solutions is key for some women to feel connected. Women are also more attracted to men who are confident and ambitious which can sometimes lead to dissatisfaction with their partner if they are not in a manly position. Men also tend to have the same outlook when cheating comes to mind. If a man succeeded in filling his ego tank up an affair would make him feel powerful and desired. Sometimes men cheat because they are not being understood by their partner. If men were more open in communicating feelings freely, this would not be an issue. When men cheat the difference to theirs actions is a need to escape the reality of home rather than leave their relationship. Women, however, are typically silent in their actions but tend to plan an escape route out of the relationship after they begin cheating. The solution to ending a cheating cycle is to either dissolve the relationship or work on overcoming the struggles infidelity has caused on the relationship. Though people  sometimes choose to work things out, many ultimately work together for dissolving the relationship. Overcoming infidelity is very difficult task. Trust is compromised and very hard to regain on many levels and often takes years to rebuild. Without trust in a relationship, it is almost inevitable for disaster since trust is the viewed as the core for holding a relationship together. To overcome this is sometimes not worth the stress, time and patience, especially if this is just a romantic relationship with no children involved or when a marriage is at stake. On the other hand, long term relationship and married couples will often try to work through these troubling road blocks. When a person has more time invested or other things at stake, the decision is more comfortable to make when working things out. Some of these relationships and marriages last after infidelity but half do not. When a couple comfortably communicates and understand the deepness of how infidelity affects a relationship before, they agree to commit the partnership will be more successful. The most important factor is understanding to what extent infidelity can occur as both male and female have shown different tolerances for emotional and sexual encounters. Just having a deeper look into how differently men and women think help to understand their actions. With the listed information in mind, it is just as important to remember that women enjoy time with their partner, openness with information, and a man that is confident in himself. Men have a larger ego that needs to be stroked often, just saying how good he looks, or less nagging by their partner and more open communication they tend to have their needs met. When infidelity occurs because none of these needs is fulfilled, it is almost certain the relationship will not last. Just by knowing these things should make any male or female want to rethink actions or even the possibility of starting or moving ahead in a relationship.

The Tax Compliance Behavior In Curacao Accounting Essay

Every citizen is considered since day of the month of birth an Income revenue enhancement remunerator. Once you start working, the income revenue enhancement return signifiers must be filed and paid within the period determined. Harmonizing to informations of the Inspectorate of Taxes Curacao, merely 63 % have complied with registering their revenue enhancement returns signifiers within the determined period. In this survey the chief focal point is to happen out why non all income taxpayers file and pay their revenue enhancements on clip. And why they do non register the revenue enhancement return signifiers right. Just like other developing states is the revenue enhancement conformity degree is low on the Island. A bad revenue enhancement conformity behaviour has effects for the Government revenue enhancement grosss and the financial shortage. In order to better the revenue enhancement conformity behaviour, a figure of factors, such as demographic variables, cultural variables, non- compliance attitude, the psychological variables and the revenue enhancement system are identified in the conceptual theoretical account that will be studied to happen out how those factors influence the conformity behaviour. This conceptual theoretical account serves as a point of going for the information to be provided in the ulterior chapters. Literature that has been studied for this research shows that work forces, younger people, married twosomes, freelance workers and people with a high educational background are the 1s that normally evade revenue enhancements. In this survey the ATO theoretical account ( Braithwaite, 2007 ) is used to categorise the local taxpayers ‘ attitude towards conformity. Harmonizing to this research, the bulk of the sample group belongs to the committedness behaviour group, which means that they are willing to the right thing. The sentiments of the personal income taxpayers have been collected through questionnaires dwelling of structured and open-ended inquiries. The consequence of this research shows that 48.0 % of the respondents admit that they do non subject their income revenue enhancement on clip and 52.0 % do it on clip. Merely 9.6 % of the respondents are non cognizant that they have to register and pay their revenue enhancements annually, therefore 90.4 % of the taxpayers of this survey are cognizant that they have to pay their revenue enhancements. This makes it easier for the revenue enhancement section to better the conformity behaviour. In the questionnaire the respondents were besides asked what should be changed in the current revenue enhancement system or construction that could better the conformity and 60.0 % of the respondents answered that the communicating between the revenue enhancement section and the taxpayers should be changed and 81.8 % agreed that the taxpayers should be informe d on a regular basis about revenue enhancement Torahs alterations with workshops on a regular footing. In order to better the revenue enhancement conformity behaviour among the citizens it is recommended that the revenue enhancement section provided the taxpayers with regularly workshops about revenue enhancement Torahs and duties. This will better the communicating every bit good as the conformity behaviour. Another recommendation is to give the revenue enhancement workshops in the linguistic communication that is easy to understand for the local revenue enhancement remunerators.ForewordMy particular thanks go out to my MBA VII group members who motivated and supported each squad member. Besides, I would wish to thank all my friends and co-workers who helped me with the completion of my questionnaire, because without your aid, finalising this research was non possible. And last but non least, my household and close friends for their forbearance and support. Natasja Snijders BScList of TablesList of FiguresTable of abbreviationsCBS: Central Bureau of Statistics Netherlands Antilles KvK: Chamber of Commerce NBC: New revenue enhancement authorization SBAB: Stichting BelastingsaccountantBureau SIAH: The Inspectorate of Taxes SPSS: Statistical bundle for societal scientific discipline.Table of ContentssChapter 1. General IntroductionA §1.1 IntroductionIn the Curacao the revenue enhancement system, to be more specific the personal income revenue enhancement is characterized as a voluntary coverage system. This group of taxpayers is the largest gross beginning for Curacao, because it includes both pay and non pay constituents. In fact, every citizen must register and pay their revenue enhancements at the minute they receive income. Not surprisingly, non everyone does it. Presently there are about 30.000 income revenue enhancement remunerators and to the day of the month of this research merely 73 % of these personal income taxpayers have filed their 2010 income revenue enhancements, harmonizing to recent informations of the revenue enhancement office. This is a popular index of the size of a revenue enhancement spread ; therefore the difference between the Government grosss ( income revenue enhancements ) and what the families really ain and/or earn and what they report and voluntarily pay on a annual footing. Compared to last twelvemonth, the figures indicate that 75 % paid their income revenue enhancements. This per centum indicates that the non-compliance behaviour among income revenue enhancement remunerators needs to be researched and that there is a demand for higher revenue enhancement conformity. Before coming up with schemes how to undertake this revenue enhancement spread, research must be done first to happen out why people are non willing to pay revenue enhancements or why they evade it. Thus the influences on their revenue enhancement behaviour must be studied first. In the following paragraph the background of this survey will be discussed, followed by the research inquiry with its bomber jobs. Next the intents of this research so the restrictions of the survey. Finally in the last paragraph of this chapter the set up of the survey.A §1.2 Background of the surveyHarmonizing to the literature studied of Braithwaite ( 2004 ) , Hasseldine et Al. ( 2007 ) , James and Nobes ( 2003 ) , Slemrod ( 2004 ) , Pronk ( 2004 ) , the Island of Curacao ‘s revenue enhancement systems, where the impression relies on voluntary conformity by taxpayers, is about the same in the United States, the Netherlands, Canada and Australia. All these large states have the same low conformity jobs. Just like these states, the Curacao revenue enhancement bureau performs audits, levy appraisals and punishments and still non every taxpayer files their revenue enhancements on clip or right. As mentioned in the old paragraph, the current revenue enhancement conformity behav iour must be stimulated. Harmonizing to Brown and Mazur ( 2003 ) , the word revenue enhancement conformity is a complex term to specify and it is a multi-faceted step. Theoretically, there are three types of conformity that can be distinguished: payment conformity, describing conformity and filing conformity. In Curacao, the payment and filing conformity play a large function. There are different grounds why taxpayers are non or low revenue enhancement compliant. For illustration harmonizing to Hibbs et Al. ( 2010 ) , The American Journal of Political Science vol 1, † the high revenue enhancement conformity and positive perceptual experiences of financial exchange, see the revenue enhancement system, are possible when the system is just and if it response to the citizen penchants and if the Government delivers personal benefits the taxpayers approve of † ( p.18 – 19 ) . In Curacao for illustration, the current revenue enhancement Torahs and ordinances can non be easy accessed and are non easy to understand for all the taxpayers. All these facts about the current revenue enhancement system could besides act upon the revenue enhancement conformities. This could be the ground for a low conformity behaviour on the island and therefore it is an pressing demand for a revenue enhancement reform. In 2011, the â€Å" Nieuwe Belasting Dienst † ( NBC ) concern program was presented to the Parliament. The NBC is an abbreviation in Dutch for the new revenue enhancement authorization on the island of Curacao. In this concern program, the needed alterations in the revenue enhancement system are written every bit good as the alterations in the construction and services of the revenue enhancement office. This survey will measure if so the NBC will work out the identified non-compliance jobs with the new financial policy program. The proposed revenue enhancement policy plan, which was presented to cardinal authorities functionaries on July 14, 2008, states that the income revenue enhancement is complex and complicated as for the legal portion every bit good as the revenue enhancement declaration itself for most taxpayers. The premiss of the New Tax Authority ( NBC ) is that all cardinal maps of the full revenue enhancement disposal are integrated in one entity. The new revenue enhancement system should be simple and easy to pull off for the taxpayers, less cumbrous and just to them. It is a fact that the service offered at the Tax office and besides the construction of the revenue enhancement system need to be improved in order to excite the revenue enhancement behaviour. As mentioned earlier, all these facts about the current revenue enhancement system and construction could act upon the revenue enhancement conformity. A high degree of voluntary revenue enhancement conformity by taxpayers can be achieved by re-structuring or redesigning this revenue enhancement system. Harmonizing to the NBC-TRA Organization whitepaper papers, there are legion treating methods or plans based on successes in several states, what the NBC could seek to undertake the non-compliance. The output some states have is an norm of 1:15, that means that for every gulden authorized for these methods or plans, 15 guldens have been collected in revenue enhancements. In other words, the conformity degree in Curacao can better. As stated in the beginning of this chapter, merely 63 % of the personal income taxpayers have filed their income revenue enhancements, compared to last twelvemonth ‘s figures. This figure indicates that non everybody who is obligated to register their personal income revenue enhancement return signifiers is following. Not paying or registering the personal income revenue enhancements at all has effects for the Government revenue enhancement grosss. Harmonizing to the NBC financial whitepaper, the proposed reform of Curacao personal income revenue enhancement consists of the undermentioned alterations: tax write-off for occupation related costs to 50 % instead than 75 % ; unreported income of exiles ; revenue enhancement rate lessening on nonexempt income. The aim of the proposed reforms in the NBC is to cut down the income revenue enhancement rates and broaden the revenue enhancement base, while keeping the revenue enhancement burdens to the income taxpayers. The decrease of the income revenue enhancement is one of the major reforms that are proposed in de Fiscal Policy Whitepaper ( 2008 ) . The basic alteration is cut downing the construction of the income revenue enhancement rate, which now ranges from 13 per centum for the lowest bracket to 49.4 per centum for the top. Further, it is proposed the scope from 5 per centum to a top rate of 40 per centum in the short term and in the average term to 38 per centum. Harmonizing to the recommendations of the Fiscal Policy Whitepaper, the high rates of revenue enhancements are the beginning of economic inefficiency ; low investings and they besides discourage revenue enhancement equivocation. This all could lend to hapless revenue enhancement conformity. The last one, hapless revenue enhanc ement conformity is the focal point of this survey. In this survey one of the conceptual theoretical accounts that will be used is the Fischer theoretical account. The Fischer theoretical account indicates that the high revenue enhancement rates are linked to less conformity harmonizing to a survey done by ( Chau,2009 ) . As mentioned earlier, the revenue enhancement bureau dwelling of the receiving systems ‘ office, the Inspectorate of revenue enhancements ( SIAH ) and the Stichting Belastingaccountantsbureau ( SBAB ) , have assorted sorts of schemes to better or excite the conformity behaviour. The different scheme the revenue enhancement bureau uses to better conformity is, for illustration, the SIAH performs the desk audits and is now up-to-date to impose appraisals if the revenue enhancement remunerator does non register or pay its revenue enhancements on clip. It is now besides to make online turnover revenue enhancement filing. The scheme that SBAB uses to better conformity is increasing its desk audits and offers now assistance for exclusive owners who struggle with their clerking. Furthermore, the SBAB now besides provides a guideline or an audit manual so that the revenue enhancement remunerator can be informed about the recommendations and revenue enhancement responsibilities. The rec eiving system ‘s office has changed the payment process to be more customer- friendly. It introduced a one-window policy to better its services for less waiting in lines. The word one-window means that the revenue enhancement remunerator can travel to one teller to pay all relevant revenue enhancements. The revenue enhancement remunerator does non hold to travel to different tellers to pay the different revenue enhancements individually. Although there are some alterations within the revenue enhancement office, the conformity behaviour still needs to be improved. In order to come up with the different schemes, earlier researches will be studied and a conceptual revenue enhancement theoretical account will be used for this thesis to come up with recommendations. As mentioned above, one of the revenue enhancement theoretical accounts which will be tested on the local taxpayers is the Fischer revenue enhancement conformity theoretical account. The Fischer revenue enhancement theoretical account provides a model for understanding the socio economic and psychological constituents that influence the revenue enhancement remunerators ‘ conformity determinations. The Fischer theoretical account is one of the few theoretical accounts which discussed these constituents and could be helpful as get downing point in this thesis point of position of this thesis lies on alteration direction, where the attack is to switch persons and organisations from a current state of affairs to a desired state of affairs. â€Å" This is an organisational procedure aimed at assisting alteration stakeholders to accept and encompass alterations in their concern environment † stated by Kotter ( 2011 ) .A §1.3 Research inquiry and bomber inquiriesThe thesis st atement consists of the undermentioned research inquiry and the sub inquiries:To what extent do the demographic variables, cultural variables and psychological factors, positively act upon the conformity behaviour of the personal income taxpayers on the island of Curacao?The sub inquiries are as follows: Sub inquiry 1. How do the demographic variables such as age, gender and instruction relate to the psychological variables such taxpayers ‘ attitude and perceptual experiences? Sub inquiry 2. What is the impact of the cultural variables, such as societal norms and ethical values on the psychological variables? Sub inquiry 3. What are the influences of the revenue enhancement system on the revenue enhancement conformity behaviour? Sub inquiry 4. How do the non-compliance chance variables such as income, business and matrimonial position relate to the revenue enhancement conformity behaviour? Sub inquiry 5. To what extent are the psychological variables related to the revenue enhancement conformity behaviour? The replies to these five bomber inquiries will take to the concluding decision and recommendations for the new revenue enhancement system, which will do the new system more effectual, in order to better the conformity behaviour of the taxpayers on the island.A §1.4 Purpose of the surveyIn this survey the accent of the research lies on how to better the revenue enhancement conformity behaviour on the island, and its recommendations must intend a major part to the revenue enhancement disposal office which consists of the undermentioned entities: Servisio di Impuesto Antillas Hulandes ( SIAH ) , the Receivers ‘ Office, Stichting Belastingaccountants Bureau ( SBAB ) and its stakeholders, in order to increase the revenue enhancement grosss and revenue enhancement conformities on the island. The primary aim of this survey is happening out why revenue enhancement remunerators are non ever compliant and besides to reexamine the revenue enhancement conformity theoretical accounts that are used in this thesis, to see if so these theoretical accounts could advance the revenue enhancement conformity. As mentioned earlier, revenue enhancement remunerators are non compliant – they do non pay or declare all their income revenue enhancements – which will take to lower revenue enhancement grosss for the Government. In order to better the authorities revenue enhancement grosss, the ground for a non-compliance revenue enhancement behaviour must be studied first to come with recommendations and schemes that will better and excite the revenue enhancement conformity behaviour. This research involves little concern income earners ( exclusive owner ) who are obligated to register the personal income revenue enhancement return signifiers and the income they received of their concern and personal income taxpayers and the income taxpayer who do non have their ain concern.A §1.5 RestrictionThis survey has some restrictions. To bespeak what will be excluded in this paper, the focal point will be limited to the undermentioned points: Literature before the old ages 1998 is non used ; The corporate income taxpayers ‘ ( net income taxpayers ) will be excluded, merely as all the other revenue enhancements such as: Employee turnover revenue enhancement, Inheritance and Gift Tax ( successie belasting ) that are levied ; The revenue enhancement conformity behaviour of corporations ( NV and BV ) will non be discussed ; The participants in this survey will non be younger than 17 old ages ; Finally, the non – resident income revenue enhancement remunerators are besides excluded in this research.A §1.6 Set up of the thesisThe lineation of this thesis is as follows. In chapter 2 the literature reviewed will be discussed. Besides the different revenue enhancement conformity theoretical accounts, the conceptual manner land the international best patterns of revenue enhancement reforms will be analyzed in this chapter. In chapter 3 the lineation of the methodological analysis will be discussed, therefore how the information will be analyzed. The consequences of the information analyses will be used to better the conformities. The quantitative analysis will be analyzed in this chapter 4, by analyzing the compliant behaviours of income taxpayers, which could be used as recommendation in the last chapter. Finally, in the last chapter of this thesis, chapter 5, the decision is drawn and the range of the rating is based on the fact if the schemes of the revenue enhanceme nt disposal, so will work out the identified non-compliance behaviour. Besides, the recommendations for the revenue enhancement disposal will be presented in order to accommodate their schemes to better the revenue enhancement conformity attitude.Chapter 2 Literature ReviewA §2.1 IntroductionThe first portion of the survey undertakes an extended reappraisal of the bing literature on conformity and moralss in revenue enhancement. This is done to understand why people are non willing to pay or register their revenue enhancements, or what researches have done refering revenue enhancement conformity, or what revenue enhancement theoretical accounts have been used in the old researches. This and comparing bing literature aid structuring the research inquiry of this thesis. Literature about the revenue enhancement system of the Netherlands Antilles, the Netherlands and internationally have besides been studied. Besides diaries available from the electronic hunt engines like Emerald, Google bookman and Ebsco have been used for this research. The 2nd portion reviews the recommendation on best patterns in the part, harmonizing to ( the InterAmerica Development Bank, 2009 ) .Tax turning away and revenue enhancement equivocation are a load for modern societies ( Braithwaite, 2003 ) . It is a challenge for the revenue enhancement disposal all over the part and in the universe, to keep or better the conformity behaviour of taxpayers. The revenue enhancement lesson of the development states is besides a lesson from experience ( Cummings et al. , 2009 ) . â€Å" Tax morale is an intrinsic motive for persons to pay revenue enhancements, which are influenced by cultural norms and values † , harmonizing to Alm and Chandler ( 2012 ) . On July 14, 2008 a reform plan is presented to cardinal authorities functionaries, by Bearingpoint direction and Technology Consultants. This financial reform plan is besides called the Fiscal Policy White paper. The full reform plan has been through empirical observation doing usage of theoretical accounts and databases developed to imitate the impact of alterations in each revenue enhancement jurisprudence. There are non many surveies that explain the behaviour of revenue enhancement conformity of the local taxpayers, so most of the information used for the literature reviewed is from the Fiscal Policy Whitepaper. Further, surveies about this subject are the assorted revenue enhancement conformity surveies done in the states in the part and all over the universe, for illustration, Cummings et Al ( 2001 ) and Hyun ( 2005 ) .The revenue enhancement morale of the development states is besides a lesson from experience ( Cummings et al. , 2009 ) . These lessons must be taken into consid eration when using a new revenue enhancement theoretical account in the financial reform plan. Other literature studied is on revenue enhancement moral and revenue enhancement conformity from the house ‘s position by Alm et Al. ( 2010 ) and Hasseldine ( 2007 ) .All these resources are used to be able to supply comparings with and recommendations for the result of this survey. For this research, the findings of the sub inquiries 1, 2, 3, 4 and 5 will be analyzed and compared with the current revenue enhancement system. The financial reform program will be evaluated to happen out if so the revenue enhancement disposal will work out the revenue enhancement conformity job. Besides, for this job, analyzing the different whitepaper studies from BearingPoint and CIAT ( Centro Interamericano de Administraciones Tributrias ) , which regard topics about the revenue enhancement disposal, the financial policies, revenue enhancement conformity and revenue enhancement reforms in the NBC. This chapter has the undermentioned construction. In the following paragraph the reappraisals of the theoretical revenue enhancement theoretical account are presented to explicate the revenue enhancement conformity behaviour such as the ATO. This is followed by the conceptual theoretical account ( Fischer revenue enhancement conformity theoretical account ) and eventually by the decision in the last paragraph.A §2.2 Tax conformity theoretical accountsThe taxpayers ‘ attitude towards conformity may be influenced by many factors which will finally act upon taxpayers ‘ attitude harmonizing to Barbuta-Misu ( 2011 ) . Those factors which influence revenue enhancement conformity or non-compliance behaviour differ from one state to another and besides from one person to another ( Kirchler, 2007 ) . A more structured manner to understand and better the revenue enhancement conformity behaviour is the usage of a revenue enhancement conformity theoretical account. The first revenue enhancement conformity theoretical account was developed by Allingham and Sandmo in 1972 and subsequently in the 1980s more research workers began to develop multi-period game theoretic theoretical accounts, such as Reiganum and Wilde ( 1985 ) , Greenberg ( 1984 ) , Landberger and Melijson ( 1982 ) . However, in this survey the three major revenue enhancement conformity theoretical accounts such as the Fischer, ATO and BISEP theoretical accounts will be used and compared with the local state of affairs, to come up with recommendations and schemes. The Fischer theoretical account will be used as from the earlier researches done by Chau ( 2009 ) . Before traveling in deepness with the Fischer Model and the other two theoretical accounts, the basic theoretical accounts of taxpayers ‘ conformity or the standard portfolio theoretical account of single conformity implies that conformities is low or seldom falls to a degree predicted by the criterions of theory. Therefore, the two basic theoretical accounts of taxpayers ‘ conformity behaviour are harmonizing to Alm and Mc Chellan ( 2012 ) : The theories of revenue enhancement conformity The standard theory of revenue enhancement conformity, which is based on the work of Allingham and Sandmo ( 1972 ) . The other theoretical accounts that are studied in this paper are the ATO theoretical account and BISEP theoretical account ( Braithwaite, 2007 ) .The Australian Taxation Office ( ATO ) has developed a conformity theoretical account in 1996. The ground for developing this theoretical account was that big companies in Australia did non pay or really small company revenue enhancements. The Australian Taxation Office conformity theoretical account is presented as a pyramid with three characteristics, which will be used to propose regulative schemes. The first characteristic is on the left side of the pyramid, which cab be seen in the figure below where the options are for covering with conformity. At this side of the pyramid are the motivational positions ( BISEP ) .The 2nd characteristic of the pyramid is on the right side. Get downing at the base to the top is the scope from larning, educating and carrying the taxpayer. In between the sides of the pyramid, at the base or front side of the pyramid, all conformity activities are self regulative. If the countenances get higher, the ego ordinance will besides increase. Figure 1 ATO pyramid Braithwaite ( 2007 ) There are different classs and attitudes towards conformities which could be detected with the ATO theoretical account. The 3 degrees into which the conformity is divided are as follows: High attitude to conformity: Have decided non to follow or make non desire to follow ; Medium attitude to conformity: Try to follow, but do non ever win ; Low attitude to conformity: Volition to make the right thing. Further, Braithwaite ( 2007 ) developed a theory that describes 5 behaviours towards conformity. These 5 chief behaviours or attitudes are outlined as follows: 1 Commitment behaviour: willing to make the right thing ; 2 Capture behaviour: attempt to follow, but do non ever win ; Resistance behaviour: do non desire to follow ; 4 Disengagement behaviour: have decided non to follow ; 5 Game participants ‘ behaviour: belong anyplace along the left side of the theoretical account. One of the chief intents of the ATO theoretical account is to ( I ) introduce inducements to better conformity, and ( II ) to implement conformity with more and flexible countenances harmonizing to Braithwaite ( 2003 ) . In other words, this theoretical account determines the appropriate scheme to better the conformity of each class or degree and the influence attitude towards conformity must foremost be understood. Once this is understood, it allows doing better schemes. For illustration, if the bulk of the revenue enhancement conformity is grouped as captured conformity group, so the scheme is to promote the revenue enhancement remunerators by increasing the Numberss of consultative offices or bettering the information about revenue enhancements to the taxpayers. The BISEP theoretical account is closely linked with the ATO theoretical account and it has a motivational position. It helps to understand the different factors that influence the taxpayers ‘ behaviour, such as the concern industry, sociological, economic, and psychological factors. The BISEP conformity theoretical account shows the different external factors that influence taxpayers ‘ attitude towards conformity behaviour. This theoretical account is a structured manner of bettering and understanding the conformity behaviour of taxpayers. This theoretical account addresses the different revenue enhancement determinations that frequently depend on the state of affairs. Indeed, the behaviour of revenue enhancement conformity may be clear about why people pay revenue enhancements, but non why they evade revenue enhancements. Because of that, research workers introduced revenue enhancement morale, for illustration in the conceptual theoretical account, the Fischer theoretical account used by Chau ( 2009 ) .In that model the cultural norms and ethical values determine the revenue enhancement behaviour and this theoretical account will be the conceptual theoretical account of this thesis.A §2.3 Conceptual theoretical accountThe primary aim of this survey is to reexamine the Fischer revenue enhancement conformity theoretical account and happen out if so the effectivity of the revenue enhancement system is affected by complexness of the revenue enhancement system, or by the cultural norms and ethical values. It is besides to happen out if so this theoretical account promotes revenue enhancement conformity. However, foremost of the account and the purpose of this conceptual theoretical account must be discussed. This theoretical account provides a model for understanding the socio-economic ( demographic variables, income degree and beginning ) and psychological constituents ( equals, equity of the revenue enhancement system and civilization ) that influence a taxpayer ‘s conformity determinations. In the old chapter it was mentioned that the SBAB increased its desk audits. That means that if there are more audits, the audit chances and terrible punishments will pro mote conformity. Harmonizing to the Fischer theoretical account theory, nevertheless, is this merely effectual if the punishments that are applied quickly and forcefully. So raising the chance of observing persons that evade their revenue enhancements is an of import factor that affects revenue enhancement conformity. Further, the demographic variables are portion of the socio-economic constituents that influence the conformity behaviour harmonizing to Chau ( 2009 ) .The following theoretical account is the conceptual theoretical account that will be used for this thesis. Disobedience Opportunity: Income Level, Income Beginning, Occupation, Marital Status Psychological variables: Fairness of the Tax System, Peer Influence. Attitude and perceptual experiences Demographic Variables: Age, Gender, EducationTaxpayer ConformityBehaviorTax System/Structure: Complexity of the revenue enhancement system, Probability of Detection and Punishments, Tax Ratess Culture Variables: Social norms & A ; Ethical values Figure 2. Tax conformity conceptual theoretical account Fischer et Al. ( 1992 ) . The first parts of the Fischer Model are the socio-economic constituents, which consist of the followers: demographic variables cultural variables and non-compliance chance ( Income beginning ) revenue enhancement construction The 2nd portion of the theoretical account ( treating ) consists of the psychological constituents: equal influences, like the attitude of the taxpayers and perceptual experiences equity of the revenue enhancement system The factors that determine the effectivity of the revenue enhancement system construction of any state include chance of sensing, punishment, revenue enhancement rate and complexness of revenue enhancement system ( Fischer et al. , 1992 ) . Empirical groundss have linked these factors to compliance behavior harmonizing to Alm ( 2005 ) ; Chan et Al. ( 2000 ) ; Deskin and McKee ( 2004 ) ; Martinez-Vazquez and Rider ( 2005 ) ; O'Bryan ( 2000 ) and have besides demonstrated it. The â€Å" Tax equity seems to affect at least two different dimensions ( Jackson and Milliron, 1986 ) : the first relates to the benefits one receives for the revenue enhancement given ; the 2nd dimension involves the sensed equity of the taxpayers ‘ load in mention to that of other persons. This 2nd dimension relates to taxpayers ‘ perceptual experiences of the perpendicular equity of the revenue enhancement system. If a taxpayer were to experience that they pay more than their just portion of revenue enhancement when comparing themselves to affluent taxpayers, they are more likely to see paying revenue enhancement as a load than a taxpayer non concerned about these issues. † harmonizing to Barbuta-Misu ( 2011, p. 75 ) .A §2.4 Demographic constituentsGender is portion of the demographic constituent and has influence on the conformity behaviour harmonizing to the earlier research done by Chau ( 2009 ) .Females are more revenue enhancement compliant than males. O n the other manus, the survey by Houston and Tran ( 2001 ) shows that more adult females than work forces evade revenue enhancement. Another variable that is portion of the demographic constituent is age. Harmonizing to old research, age has influences on revenue enhancement conformity behaviour. Younger taxpayers are less complaint and the factor for knowing evaders is higher harmonizing to Ritsema et Al. ( 2003 ) .This group is besides willing to take hazards and is less afraid for countenances. Education is besides a demographic variable. Survey shows that those with more financial cognition are considered to hold a more positive attitude than those with lower fiscal cognition harmonizing to Groenland and Veldhoven ( 1983 ) . Chan et Al. ( 2000 ) finds that the higher the instruction, the higher the revenue enhancement conformity is, but in add-on to that, the survey of Richardson ( 2006 ) finds that the general instruction degree significantly related is to the grade of revenue enhancement equivocation. In the survey of Torgler et Al. ( 2007 ) shows that married people evade revenue enhancements significantly more than singles. Further, Torgler and Schneider ( 2002 ) that married twosomes have a stronger societal web and hold higher revenue enhancement morale than singles.A §2.5 Cultural variablesSocial norms and ethical beliefs have influences on conformity harmonizing to Blanthorne and Kaplan ( 2008 ) and are besides taken into consideration in the Fischer revenue enhancement conformity theoretical account. Harmonizing to the Fischer ‘s theoretical account, the revenue enhancement system construction is considered as major determiner of revenue enhancement conformity behaviour and the revenue enhancement gross mobilisation in a state depends on the effectivity and efficiency of the revenue enhancement system ( Fischer et al. , 1992 ) . Hyun ( 2005 ) explains in his survey that revenue enhancement civilization is hard to mensurate, because revenue enhancement civilization has non been conceptually organized yet, so there are different looks what revenue enhancement civilization consists of. In the instance survey of Torgler and Schneider ( 2002 ) they observed Switzerland, Belgium and Spain to happen out if cultural differences and assortment have an impact on revenue enhancement lesson within each state. They argued that for each state, pride and trust in the legal system have a positive impact on revenue enhancement lesson. What is besides singular in their survey is that in Spain, contrary to Switzerland, more liberty does non take to more support for Government revenue enhancement. In another fluctuation of cultural statement, Pryadilnikov ( 2009 ) argued that negative attitudes held toward revenue enhancement conformity by the Russian citizens were mirrored by the negative attitudes that were held towards the revenue enhancement officers. Therefore in other words, this revenue enhancement job lies besides on the revenue enhancement functionaries who are responsible for the revenue enhancement aggregation. Pryadilnikov besides states that the revenue enhancement conformity job does non so much related to the cultural or regional factors, but to the incapacity that is afflicting the Russian province and the failing of the revenue enhancement decision maker to undertake challenges of revenue enhancement aggregation in a big and diversified economic system.A §2.6 Current revenue enhancement systemThe revenue enhancement system is based on a figure of revenue enhancement Torahs. Some of these Torahs are dating back many old ages. The current revenue enhancement system of Curacao is from before the disintegration on October 10th, 2010, and still is complicated. For illustration, the current revenue enhancement Torahs and ordinances can non be easy accessible and are non easy to understand. Furthermore, the taxpayer is obliged to supply the revenue enhancement Inspector with the necessary revenue enhan cement information. Just like the employees have the same duties in regard of the paysheet revenue enhancement. The freelance individual or broad profession besides have the duty to subject histories and paperss to provide all information to the revenue enhancement Inspector, which may be of import for the finding of revenue enhancement liability of 3rd parties. On the other manus, the revenue enhancement jurisprudence allows some attorneies, notaries, members of medical professions to decline information on the footing of their professional secretiveness regulations harmonizing to Spenke and de Vries ( 2011 ) . They besides stated that revenue enhancement functionaries may non print or go through on any information sing taxpayer personal businesss. This revenue enhancement construction and the disobedience chance are factors identified in the conceptual theoretical account, which have direct influence on taxpayers ‘ conformity behaviour. Besides, the best patterns in the part show that in states such as Peru, Colombia and Jamaica, that there is a comparatively high degree of non-compliance ( Bird and Jantscher, 1992 ) . Several other Latin American states, such as Mexico, use different methods of roll uping revenue enhancements, observing unregistered taxpayers and revenue enhancement evaders. In the survey of Hyun ( 2005 ) , in which two developed states, Korea and Japan with the same cultural facet, near geographical location and similar historical background, but with different revenue enhancement conformity attitude were studied, defines that the revenue enhancement policy about the revenue enhancement information revelation plays a important function in the taxpayers ‘ conformity. For case, in Korea, there is n o formal information available about the size of revenue enhancement equivocation after revenue enhancement audit by the revenue enhancement governments available, but in Japan there is a complete revenue enhancement information revelation policy. Thus private information about revenue enhancements for the group rich of persons or concerns can be released to the populace under their legal footing. Harmonizing to this survey of Hyun ( 2005 ) , the revenue enhancement conformity behaviour in Japan is better than in Korea, because they do non desire their names publicized for revenue enhancement equivocation. Another comment of the same research worker is that if the people distrust the Government, they will easy rip off the revenue enhancement. Harmonizing to Lu et al. , ( 2009 ) , the services offered ( frontline service forces ) and the service requested by taxpayers besides influence the revenue enhancement conformity behaviour. In the survey of Barbuta-Misu ( 2011 ) is explained t hat judging the equity of the revenue enhancement system, requires comprehensive cognition and right reading of the revenue enhancement Torahs. She besides states that complex revenue enhancement rate constructions are non absolutely understood by taxpayers and that lead to lower revenue enhancement conformity.A §2.7 Non-compliance chanceThe non-compliance chances are the economic factors that influence the revenue enhancement conformity. In this class the income degree, income beginning and business are related to the attitudes toward revenue enhancements. Harmonizing to Barbuta-Misu ( 2011 ) research, because of the degree of existent income, freelance taxpayers have more possibilities to avoid revenue enhancements than employed taxpayers. Yet, the freelance taxpayers have more chances for revenue enhancement equivocation and those chances might farther increase with the figure of different income beginnings. Another survey done by Kirchler et Al. ( 2007 ) is that in their resea rch the participants were less compliant when they reported income earned by low attempt, compared to the taxpayers that reported difficult earned income. Harmonizing to the Fischer theoretical account, the income degree, income beginning and business affect the taxpayer straight. Get downing first with the degree of income, this is one of the economic factors which influence taxpayers ‘ conformity straight. In their survey Housten and Tran ( 2001 ) indicate that taxpayers from a lower income group tend to hold lower revenue enhancement conformity compared to the revenue enhancement remunerators with a higher income who have high revenue enhancement conformity. They under report their revenue enhancements or over claiming their disbursals, because they have to pay higher revenue enhancements. In the survey of Barbuta – Misu ( 2011 ) besides indicates that Another factor is the income beginning. In this same survey that is mentioned above, the revenue enhancement equivoc ation among taxpayers who are freelance ( exclusive owners ) taxpayers is higher than non-sole owners ( employees ) . Another survey done by Richardson ( 2006 ) indicates that the income beginning is an of import factor ; it reports that the income beginning is linked to revenue enhancement equivocation. Largely, the income beginning that is non subjected to keep backing revenue enhancements has influence on the revenue enhancement behaviour. The type of business is besides considered as an influence factor for revenue enhancement conformity. In add-on to the income beginning, the business harmonizing to the TCMP information indicates that the exclusive owners involved in gross revenues such as in shops and eating houses, are the 1s who under-reports their revenue enhancements. Besides in the Fischer ‘s theoretical account, beginning of income, degree of income and business are factors impacting the relationship between disobedience chance and revenue enhancement conformity be haviour. The direct relationship between conformity behaviour and the revenue enhancement system construction, taxpayers ‘ attitude, disobedience chance are non reported in this survey as findings on such relationships that had been reported in other old surveies Chan et Al ( 2000 ) as a consequence these variables served as control variables similar to what was done by ( Chau and Leung, 2010 ) .A §2.8 Psychological influencesIn the research of Chau and Leung ( 2009 ) they considered that the taxpayers ‘ attitudes and perceptual experiences have influenced the non-compliance behaviour. They argued that the equal influence, like that of friends, relations and co-workers, reflects on the single outlooks in relation to O.K.ing or disapproving the non-compliance attitude. The equity of the revenue enhancement system besides discussed by Chau and Leung ( 2009 ) plays a important function for increasing the in non-compliance behaviour ; like for case the benefits the taxpaye r receives from the Government compared to the revenue enhancements they paid. If the taxpayers believe that the revenue enhancement system is unjust, or if they do non cognize how the Government spends their revenue enhancement money, they are more likely to be non-compliant.A §2.9 DecisionAll the literature studied refering the thesis outlines the relevancy of regulations to understand revenue enhancement morale and shows that the same revenue enhancement regulations can hold different revenue enhancement effects. In this thesis the Fischer theoretical account will be applied on the revenue enhancement system and services offered by the revenue enhancement office of the island and the result will be compared. The Fischer revenue enhancement theoretical account provides a model for understanding the influences of the socio-economic and psychological constituents on taxpayers ‘ conformity determination. The basic theoretical account of Fischer serves as a point of going for the analyses of revenue enhancement conformity behaviour in the ulterior chapters. Furthermore the accent of the research lies on how to better the conformity behaviour in the new revenue enhancement system. These are some of the non-economic factors for conformity: age, gender, income, equals and penalty. These factors have indirect influences on the non-compliant behaviour of the taxpayer. In the ulterior chapters these dealingss are discussed. The conceptual theoretical theoretical account of revenue enhancement conformity suggests the revenue enhancement disposal has the ability to act upon taxpayer behaviour through the responses and interaction. Thus the first major happening from literature reappraisal is that the civilization and other powerful environmental factors, societal norms and ethical values, affect the taxpayers ‘ conformity. Yet, there is still much to larn about the taxpayers ‘ motive. The 2nd survey investigates the equity of the revenue enhancement system, taking into consideration the effectual factors of the revenue enhancement reforms in the NBC, which impact the revenue enhancement conformities harmonizing the different whitepaper studies from BearingPoint ( 2008 ) and CIAT ( Centro Interamericano de Administraciones Tributrias ) that are studied. Existing research documents that focus on single non-compliance on the island are non available ; there is small research on corporate revenue enhancement non-compliance, so greater attending should be paid in this paper to income revenue enhancement conformity on the Island.Chapter 3 MethodologyA §3.1 IntroductionIn this chapter the methodological analysiss that will be applied are based on a combination of a qualitative analysis and quantitative analysis research method. This thesis is by and large more a quantitative analysis research, because more field and desk research is done to roll up more elaborate infor mation about revenue enhancement conformity behaviour of the local income revenue enhancement remunerators. This is done by a study for which the taxpayers have indiscriminately been selected, to happen out what motivates them non to pay or register the revenue enhancements or what their societal norms are and how their ethical behaviour and beliefs are about revenue enhancement equivocation. Besides the socioeconomic background of each participant will be analyzed. In exhibit 1, the questionnaire is presented ; it is used for this portion of the information analysis. To get better cognition of the subject for this research, a sum of 4 interviews are held with different revenue enhancement experts, refering the revenue enhancement conformity. These interviews consist of open-ended inquiries ( narrative information ) , that are answered by the respondents. For this research the descriptive research type is used harmonizing to Zikmund ( 2003, pp 54 ) . It means that † descriptive research seeks to find the reply to who, what, when and how inquiries † . The instruments used for finishing the descriptive research are questionnaires, structured interviews and secondary informations available from the academic diaries from several databases like Ebsco and Emerald and how the conceptual theoretical account is interpreted in the current state of affairs of the local income taxpayers. For the processing and analyzing of the primary informations, generated through the study, the SPSS package is used. The set-up of this chapter is as follows: in the following paragraph, the process of garnering information ; followed by the account of the choice of the participants in paragraph 3.3 ; the instruments used for the collection of the informations in paragraph 3.4 and the cogency in paragraph 3.5. In paragraph 3.6 the representativeness will be discussed as will the decision in the last paragraph.A §3.2 ProcedureThe processs for the informations aggregation stage are as follows: foremost the generating of primary informations by studies, utilizing questionnaires. This is done by reaching the letter writers personally, by phone or electronic mail. Before get downing with the questionnaire, merely as mentioned above, a pilot survey had been done to look into if the questionnaire had been formulated right. For the pilot survey 5 respondents were used for a try-out ( pre-testing stage ) to minimise mistakes due to improper design of the questionnaire or to larn if the questionnaire was e xcessively long. After that phase the informations aggregation process started. When the information was collected, all information was classified and analyzed and the research inquiries were answered based on statistical methods. The 2nd method to garner the information is to interact with an interviewer. There is a list with structured inquiries to be asked. This gathered information consists of narrative informations and observations. The readying of the questionnaire appropriate for this survey is done with open-ended inquiries, refering revenue enhancement conformities. The revenue enhancement experts were interviewed about their revenue enhancement conformity points of position and so the questionnaire was formulated. All interviews taken were one-on-one. Another method used to garner information about the conformity behaviour is the usage of research articles and diaries on the cyberspace. Harmonizing to the findings, the conformity behaviour and features of the taxpayers will be analyzed. All the preliminary informations were computerized through informations coding procedure for analysis. The SPSS plan was used for the informations cryptography procedure for this research analysis.A §3.3 ParticipantsThe population of the survey is the income taxpayers in Curacao. As of January 1st 2010 the figure of taxpayers has been 142,180 harmonizing to the recent nose count informations of Central Bureau of Statistics Netherlands Antilles ( CBS ) . The sample size is determined utilizing a tabular array to find it and is carried out in a period of 2 or 3 hebdomads, in order to show how the latest taxpayers ‘ attitude influences revenue enhancement conformity. The sample size of the mark population is 150, with a assurance interval of 8 and the assurance degree of 95 % . The participants are the income taxpayers who may besides hold their ain little concern and may be between the ages of 18 and 65 old ages. These participants will be chosen indiscriminately and are divided into 12 different age groups. The questionnaire will be taken at the revenue enhancement office waiting hall in order to research the group that complies with its revenue enhancement responsibilities. This group decidedly files and pays its revenue enhancements. Possibly non right or on clip, but at least this group could be categorized as the group, harmonizing to the ATO theoretical account, as the â€Å" low attitude † class group, therefore the group that is willing to make the right thing. Another location where the research workers will near their participants is in Marshe , the local market place, where sellers come to sell their goods. All respondents involved for this research will stay anon. and are selected indiscriminately. To acquire at least 150 completed questionnaires, respondents will besides be selected by telephone. The Inspectorate of revenue enhancements provides a list with all phone Numberss of all exclusive owners registered at the revenue enhancement office. Every 8 th income taxpayer on the list will be called, until 150 respondents have reached. In order to reply the research inquiry and the other 5sub inquiries, 4 interviews were conducted with experts in the field of revenue enhancements. The interviews are with the caput of Inspectorate of revenue enhancements Mrs. Jamila Isenia, and with the caput of Fiscal Affairs, Mrs. Clarion Taylor. From the SBAB, Mr. Reijmie de Leeuw, the squad leader of the auditing section who is in charge of choosing the audits. Mr. Edsel Jansen, caput of the aggregation section Receivers office was interviewed. The interviews were held face-to-face or by phone or electronic mail, utilizing open-ended inquiries. All inquiries were prepared in front, so the interviews were structured. In exhibit 2 the inquiry list used for the interviews will be attached.A §3.4 InstrumentsFor this portion of the thesis the conceptual theoretical account that is mentioned in chapter two, is closely linked with the instruments that are used for the informations aggregation. In this instance a structured questionna ire is distributed to the income taxpayers. As shown in table 1 below, a sum of 150 study instruments were distributed. Location Sum distributed Tax office ( waiting hall ) 50 Plaza ( Marshe ) 50 Phone ( each 8thperson on the list ) 50 Entire 150 Table 1 Survey Source and chance status. This study contains a wide scope of steps, such as demographic steps, societal norms, conformity steps and the revenue enhancement civilization steps. The questionnaire consists of Likert graduated table comprising of 5 responses, closed-ended and eventuality ( nominal and ordinal graduated table ) inquiries. The questionnaire was divided into the undermentioned subdivisions harmonizing to the conceptual theoretical account: Disobedience Opportunity. Q 4, Q5 & A ; Q34Taxpayer ConformityBehaviorQ6 boulder clay Q 15, Q17 & A ; Q 18 Tax System/Structure Complexity of the revenue enhancement system. Q 16, Q 24 boulder clay Q 28 & A ; Q 33 Culture Variables. Q 19 – Q21 & A ; Q32 Demographic Variables. Q 1 boulder clay Q 3 Psychological Variables Q 22 & A ; Q23, Q 29 boulder clay Q31 Figure 3. Questionnaire measurings related to the conceptual theoretical account. In the tabular array below the steps of each independent variable harmonizing to the conceptual theoretical account are presented with the type of measurement graduated table. Independent Variables Questions Scale Type Demographic profile indexs Q 1 boulder clay Q 3 Nominal graduated table and Ordinal Scale Non-compliance chance step Q4, Q5 & A ; Q 34 Nominal Scale Conformity step Q 6 boulder clay Q 15, Q17 & A ; Q 18 Nominal Scale Ethical and societal norms step Q 19 boulder clay 21 & A ; Q32 Interval Scale & A ; Ordinal Scale Psychological step Q 22, Q 23, Q 29 boulder clay Q 31 Interval Scale Understanding of the revenue enhancement system step Q 24 & A ; Q 33 Interval Scale Tax structure/rewarding step Q16, Q 25 boulder clay Q 28 Interval Scale & A ; Ordinal Scale Table 2 Variables steps of the participants The open-ended inquiries gave the respondents the chance to dig more into the replies. The inquiry signifier used for this study is attached in exhibit 1.The questionnaire was pre-tested for mensurating cogency, representativeness and pertinence before its concluding usage. For the qualitative analysis, the instruments that will be used for this portion are informations and statistics obtained from the SIAH, CBS and the Chamber of Commerce ( KvK ) . Another instrument used is the questionnaire list with unfastened inquiries used for the interviews.A §3.5 ValidityTo find the cogency of the information in this research, all the research articles are compared to other similar surveies. These surveies about revenue enhancement conformity behaviour will assist to find the cogency of the overall information about the research inquiry. First of all, before roll uping the information, the questionnaire must be approved by the thesis wise man. The questionnaire is divided into five differen t parts conform the conceptual theoretical account. In the undermentioned four tabular arraies, the inquiries and related literature are presented. The set-up of the questionnaire is as follows:QPartMeasurementSubjectLiterature1 I Demographic factors Gender Wenzel M. , 2007, Gerxhani K. , 2007. 2 Age Census CBS, 2011. 3 Educational degree Census CBS, 2011. 4 Two Non-compliance chance Marital Status Torgler et al 2007, Torgler B. , and Schneider F. , 2007 5 Occupation Gerxhani K. , 2007, Hasseldine et Al. 2007. Table 3 Demographic factors and non-compliance chance measuring In the tabular array above the demographic and non-compliance chances are presented together. Monthly income is besides an index of the non-compliance chance, but in this questionnaire, this conformity index ( income ) is placed as the last inquiry. Harmonizing to O ‘ Rourke ( 2002 ) , that income is a extremely sensitive topic and is related to many behaviours and sentiments. That is the ground why it is placed at the terminal of the questionnaire and non at the beginning of it. The following tabular array shows how the taxpayer ‘s conformity attitude is measured. In this portion the inquiries are given in 12statements. These statements cover issues that are expected to correlate with revenue enhancement conformity. The respondents have to bespeak whether each statement is true or false.QPartMeasurementSubjectLiterature6 Three Tax conformity attitude Voluntary conformity class Feld, L. and Frey, B. , 2007 7 Reason for non-compliance Braitwait et al. , 2007 8 Conformity attitude Braitwait et al. , 2007 9 Reason for non-compliance Trivedi, V. , Shehata, M. , Mestelman, S. , 2005. 10 Intentional non-compliance behaviour Trivedi, V. , Shehata, M. , Mestelman, S. , 2005. 11 Recognition of good moralss Gerxhani, K. , 2007 12 Taxpayers honoring Trivedi, V. , Shehata, M. , Mestelman, S. , 2005. 13 Attitude towards revenue enhancements Gerxhani K. , 2007 14 Unintentional non-compliance behaviour Trivedi, V. , Shehata, M. , Mestelman, S. , 2005. 15 Reason for full conformity toward revenue enhancement duties Torgler et al 2007, Torgler B. , and Schneider F. , 2007 16 Tax system Punishments towards non-compliance behaviour Trivedi, V. , Shehata, M. , Mestelman, S. , 2005. 17 Three Tax conformity attitude Unintentional non-compliance behaviour Trivedi, V. , Shehata, M. , Mestelman, S. , 2005. 18 Reason for non-compliance Hasseldine et Al. 2007. Table 4 Reasons for non revenue enhancement conformity behaviour. This portion of the questionnaire consists of three statements that are related to self under coverage and revenue enhancement equivocation. The steps of under describing moralss are shown below.QPartMeasurementSubjectLiterature19 Four Social norms Guilty feelings towards non-compliance Blanthore and Kaplan, 2008 20 Ethical norms Under describing feelings towards non-compliance Blanthore and Kaplan, 2008 21 Ethical values Wenzel M. , 2007 Table 5 Ethical and societal norms steps.QPartMeasurementSubjectLiterature22 Volt Psychological constituents Peer influences Chau and Leung, 2009 23 Feelingss towards the revenue enhancement governments Field and Frey, 2007 24 Six Tax system Complexity of revenue enhancement Torahs Shahroodi, S. , 2010 25 Tax Efficiency Service offered Shahroodi, S. , 2010 26 Wagess and Incentives Feld, and Frey, 2007 27 Punishments and penalty Hyun, J. , 2005 28 Tax information Wenzel, M. , 2007 29 Psychological constituents Attitude towards Government Shahroodi S. , 2010 30 Trust in the legal system Hyun, J. , 2005 31 Payment Facilities Gerxhani, K. , 2007 32 Cultural variable Ethical norms Wenzel, M. , 2007 33 Recommended alterations Torgler et al 2007, 34 Non-compliance chance Income O'Rourke, D. , 2002. Table 6 The measuring of the independent variables. Dependability and cogency are indispensable tools in a thesis. The dependability of the questionnaire is that the variable scope is the same as the one used in the nose count done by the CBS. All the Likert -type graduated table inquiries will be replaced with other similar inquiries, in the study. Therefore to mensurate the beliefs about underreporting or revenue enhancement equivocation by the taxpayers, some of the inquiries are coded in contrary. That is one of the trials that the study is valid and dependable. Finally, the representativeness trial is done to mensurate the dependability of the replies. The replies of each of the 5 instruments will be measured by the Cronbach ‘s alpha tool, which is a numerical coefficient of dependability. The scope of each instrument that will be measured must be at least between 0.7 and 1.0. Every inquiry with the result that is below 0.7 will be excluded. Thus for all the independent variable, all the responses will be tested with a Cron bach ‘s Alpha tool with at least a value of 0.7 boulder clay 1. To mensurate the Cronbach ‘s Alpha or internal consistence the undermentioned consequences are calculated for each independent variable.Independent VariableCronbach ‘s AlphaNumber of inquiriesCultural variables 0.806 4 Psychological variables 0.616 5 Tax system 0.165 8 Table 7 Overall dependability statistics test As the consequences in the above tabular array show, the overall alpha for cultural variables is 0.806. The result is above 0.7 and has a really good strength of association, harmonizing the regulation of Cronbach ‘s alpha coefficient size ( Hair et al. , 2003 ) . The psychological variable is 0.616 and there is a moderate strength of association. The internal consistence of the revenue enhancement system variable is 0.165 the result and is below 0.7. These inquiries should be excluded from the questionnaire. However, these inquiries are indispensable to mensurate the revenue enhancement system variables and will stay in this research. The demographic and non-compliance chance variables are non tested, because merely 1 inquiry of the questionnaire measures the variable and the minimal figure of inquiries in a graduated table to mensurate should be at least 3. To analyse the sub inquiries mentioned in chapter 2, the correlativities of these are applied. The correlativity applied is the spearman rank order correlativity because the informations used in the questionnaire are dwelling of ordinal graduated table steps. Another trial that is used for this research is the analysis of the chi-square trial for goodness of tantrum, which allows proving for significance. The chi-square trial is

Negative Guilt Syndrome

Negative Guilt Syndrome Negative Guilt Syndrome Negative Guilt Syndrome By Maeve Maddox A reader expresses second thoughts about a sentence she wrote: When I looked back at it, I realized this use of a double negative to convey a positive is an unusual construction and remembered the dire warnings received in my youth to, â€Å"never use a double negative.† The reader is referring to this sentence: You cannot fail to appreciate his intelligence. The sentence is negative, but it does not contain a double negative. A problem with internalizing the rule â€Å"never use a double negative† is that it tends to make speakers leery of negatives in general. This reader has assumed that by using â€Å"a negative to convey a positive† she has committed some kind of error. She hasn’t. The expression â€Å"You cannot fail to (do something)† is a common idiom: Applaud the authors politics or not, you  cannot fail to appreciate  his literary talent.- Book review in Newsday Anyone with a love of the great outdoors and a good walk cannot fail to appreciate Dartmoor.- Travel piece, London Times Practitioners cannot fail to appreciate the frequency of hyperuricemia in many of their patients because, even in asymptomatic patients, it is regularly brought to their attention in the various profiles of biochemical tests.- Scientific paper, University of Queensland. The negative â€Å"cannot fail to† is a softer way of saying, â€Å"you must† or â€Å"you have to.† A common reaction of English speakers to being told that we must do something is â€Å"Oh yeah? Who’s going to make me?† Using the phrase â€Å"cannot fail to† instead of â€Å"you must† is a way to avoid provoking a hostile reaction in the reader. A â€Å"double negative† results from the presence of more than one negative modifier in the same clause. For example, â€Å"I can’t get no satisfaction† is a double negative because it contains not and no. â€Å"You cannot fail to appreciate his intelligence† is simply a negative sentence, like â€Å"I can’t lose.† As for the â€Å"â€Å"never use a double negative† rule, even it has its exceptions. But that’s another post. Related post: Double Negatives To Avoid Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:Types of Rhyme20 Rules About Subject-Verb AgreementUses of the Past Participle

A Worn Path essays

A Worn Path essays "A Worn Path" by Eudora Welty, is the tale of the unstoppable love and care of a grandmother for her grandchild. It tells a story of sheer determination as Phoenix Jackson makes a long journey into town to get medicine for her chronically ill grandson. She strives forward despite frequent obstacles in her way that include her own failing health and the grandchild's slim chance of survival. Phoenix Jackson is "an old Negro woman" who continues forward over barriers that would not even be considered a hindrance for the young. This is a journey which she has taken before, and now "the time come around" she must travel it again. She begins her journey to town on "a bright frozen day in the early morning" in December. Phoenix Jackson is "very old and small ", and walks like the "pendulum in a grandfather clock" ever so carefully with her "thin, small cane made from an umbrella." The description of Phoenix Jackson at the beginning of this story gives the reader a glimpse of how difficult this trip is going to be for an elderly woman such as her. The description "Her eyes were blue with age. Her skin has a pattern all its own of numberless branching wrinkles" are indications of Phoenix Jackson's old age. She supports herself with a cane, striving not to fall with every step she takes. She wears a "dress reaching down to her shoe tops" along with "an equally long apron of bleached sugar sacks, with a full pocket." This just adds to her difficulties. As she begins her journey, she talks to herself and warns "Out of my way, all you foxes, owls, beetles, jack rabbits, coons and wild animals!...Keep out from under these feet, little bob-whites", because as she says, "I got a long way." She is determined to go down that path despite anything that might come between her and getting the medicine for her grandson. This shows that her body may be worn out, but the attitude that she takes and des...

Word Choice in English Composition and Literature

Word Choice in English Composition and Literature The words a writer chooses are the building materials from which he or she constructs any given piece of writing- from a poem to a speech to a thesis on thermonuclear dynamics. Strong, carefully chosen words (also known as diction) ensure that the finished work is cohesive and imparts the meaning or information the author intended. Weak word choice creates confusion and dooms a writers work either to fall short of expectations or fail to make its point entirely. Factors That Influence Good Word Choice When selecting words to achieve the maximum desired effect, a writer must take a number of factors into consideration: Meaning: Words can be chosen for either their denotative meaning, which is the definition youd find in a dictionary or the connotative meaning, which is the emotions, circumstances, or descriptive variations the word evokes.Specificity: Words that are concrete rather than abstract are more powerful in certain types of writing, specifically academic works and works of nonfiction. However, abstract words can be powerful tools when creating poetry, fiction, or persuasive rhetoric.Audience: Whether the writer seeks to engage, amuse, entertain, inform, or even incite anger, the audience is the person or persons for whom a piece of work is intended.Level of Diction: The level of diction an author chooses directly relates to the intended audience. Diction is classified into four levels of language: Formal which denotes serious  discourseInformal which denotes relaxed but polite conversationColloquial which denotes language in everyday usageSlang which denotes new, often highly informal words and phrases that evolve as a result sociolinguistic constructs such as age, class, wealth status, ethnicity, nationality, and regional dialects. Tone: Tone is an authors attitude toward a topic. When employed effectively, tone- be it contempt, awe, agreement, or outrage- is a powerful tool that writers use to achieve a desired goal or purpose.Style: Word choice is an essential  element in the style of any writer. While his or her audience may play a role in the stylistic choices a writer makes, style is the unique voice that sets one writer apart from another. The Appropriate Words for a Given Audience To be effective, a writer must choose words based on a number of factors that relate directly to the audience for whom a piece of work is intended. For example, the language chosen for a dissertation on advanced algebra would not only contain jargon specific to that field of study; the writer would also have the expectation that the intended reader possessed an advanced level of understanding in the given subject matter that at a minimum equaled, or potentially outpaced his or her own. On the other hand, an author writing a childrens book would choose age-appropriate words that kids could understand and relate to. Likewise, while a contemporary playwright is likely to use slang and colloquialism to connect with the audience, an art historian would likely use more formal language to describe a piece of work about which he or she is writing, especially if the intended audience is a peer or academic group. Choosing words that are too difficult, too technical, or too easy for your receiver can be a communication barrier. If words are too difficult or too technical, the receiver may not understand them; if words are too simple, the reader could become bored or be insulted. In either case, ​the message falls short of meeting its goals . . . Word choice is  also a consideration when communicating with receivers for whom English is not the primary language [who] may not be familiar with colloquial English. (From Business Communication, 8th Edition, by A.C. Krizan, Patricia Merrier, Joyce P. Logan, and Karen Williams. South-Western Cengage, 2011) Word Selection for Composition Word choice is an essential element for any student learning to write effectively. Appropriate word choice allows students to display their knowledge, not just about English, but with regard to any given field of study from science and mathematics to civics and history. Fast Facts: Six Principles of Word Choice for Composition Choose understandable words.Use specific, precise words.Choose strong words.Emphasize positive words.Avoid overused words.Avoid obsolete words.(Adapted from Business Communication, 8th Edition, by A.C. Krizan, Patricia Merrier, Joyce P. Logan, and Karen Williams. South-Western Cengage, 2011) The challenge for teachers of composition is to help students understand the reasoning behind the specific word choices theyve made and then letting the students know whether or not those choices work. Simply telling a student something doesnt make sense or is awkwardly phrased wont help that student become a better writer. If a students word choice is weak, inaccurate, or clichà ©d, a good teacher will not only explain how they went wrong but ask the student to rethink his or her choices based on the given feedback. Word Choice for Literature Arguably, choosing effective words when writing literature is more complicated than choosing words for composition writing. First, a writer must consider the constraints for the chosen discipline in which they are writing. Since literary pursuits as such as poetry and fiction can be broken down into an almost endless variety of niches, genres, and subgenres, this alone can be daunting. In addition, writers must also be able to distinguish themselves from other writers by selecting a vocabulary that creates and sustains a style that is authentic to their own voice. When writing for a literary audience, individual taste is yet another huge determining factor with regard to which writer a reader considers a good and who they may find intolerable. Thats because good is subjective. For example, William Faulker and Ernest Hemmingway were both considered giants of 20th-century American literature, and yet their styles of writing could not be more different. Someone who adores Faulkners languorous stream-of-consciousness style may disdain Hemmingways spare, staccato, unembellished prose, and vice versa.

Emergent bilingual Essay Example | Topics and Well Written Essays - 500 words

Emergent bilingual - Essay Example This group of individuals is born outside the country and speaks a different language other than English in their respective homes. They have insufficient mastery of English language that can help them meet the country’s standards and pass in any English test. (pg. 87 line 1-8) Garcia 2009 asserts that in most of today’s society, the most misunderstood issue in our education system is how the students who speak other languages that are not English related will be educated. Calling children this term of emergent bilinguals creates a positive characteristic as compared to the earlier term of English language learners that were used to refer to this group of individuals. This term does not suggest that these children have a limitation, but it suggests that they have the potential of developing bilingualism. These groups of children are noted to have an advantage over those children who only speaks English as their language, and they have difficulties in becoming bilinguals (pg. 322 lines 1-27). Bilinguals are known to can develop academic English if they are to be given the same opportunities on socioeducation as the other white children who are wealthy. A new curriculum and pedagogy that is equitable must adapt to the needs of emergent bilinguals. The inclusive curriculum that is challenging for emergent bilinguals must be adaptive ecologically as bilingual students, and biliteracy emerge. In early childhood, emergent bilingual at one point must have been given the opportunity to interact with caring adults and apart from speaking their home languages; they do understand their cultural practices. These adults also guided their bilingual development through providing the children with opportunities to practice how to speak and use English language. The language that the child is to use must occur in the home of the child’s language (GarciÃŒ a & Kleifgen,

CRJ-Q Essay Example | Topics and Well Written Essays - 250 words

CRJ-Q - Essay Example This is why it is all about personal safety of victims being either bullied or paid to keep silent. To say more, victims feel unsafe as they â€Å"sometimes find it hard that they are treated just like any other witness† (Sanders & Grainger, 2003, p. 34). Hence, these impediments serve to keep victims away from witnessing. Question 2 Making laws against juvenile delinquency tougher is a way out on the grounds of a rational logical treatment. However, when judges and legislators tend to do so, the rate juvenile delinquents is still growing (Siegel & Welsh, 2008). There should be some approaches toward improving the social base for chronic delinquents. One of the most powerful instruments is to make them participate with the professional psychologists and teachers. It is not an absolute way to reduce the rate of delinquency but to make it somewhat lower than today. Thus, deterrence should not solely touch upon law enforcement as it has no positive results. Reference Sanders, J., & Grainger, R. (2003). Youth justice: your guide to cops and court in NSW (3 ed.). New York, NY: Federation Press. Siegel, L. J., & Welsh, B. (2008). Juvenile delinquency: theory, practice, and law (10 ed.). Upper Saddle River, NJ: Cengage Learning.

American Fashion in 1980's through today Research Paper

American Fashion in 1980's through today - Research Paper Example The essay "American Fashion in 1980's through today" talks about the fashion and trends in America from the 1980s till today. In early 80s, men began wearing tight fitting trousers and loose shirts. This fashion applied in equal measure to women. In addition, men grew mustaches following the influence of TVs such as Magnum. Medium sized hair characterized the early 80s hairstyle for men. However, towards the end of 1980s men started growing long hair. Brand names were also a notable fashion of the time. Headbands were a popular fashion in early 1980s. Miniskirts and leg warmers were common among women. It is arguable that cheerleaders influenced the design and wearing of miniskirt. Valley girl a movie played in 1983 had a big influence to dressing style of many women. In mid 1980s, leather outfits and jeans gained popularity among women. Lace was also common among women. Women also dressed in miniskirts while going to business meeting. Notably, women wore miniskirts with leggings. So lid color, simple pattern, and silhouette were the design of most female clothing towards the end of 1980s. High-heeled shoes among women were common during this period. Another common shoe trend was dolly shoes, which edged to early 1990s. Fashion trends of 1980s started fading at the beginning of 1990s. Men started growing long hair. Flannel shirts were common among men. Navy blue blazers, Khaki slacks, canvas shoes, and leather jackets become common. Other common clothing was denim jackets, sheepskin coats, and polo shirts.

Nursing reflection Essay Example | Topics and Well Written Essays - 500 words

Nursing reflection - Essay Example And, if I will be going home later today?† â€Å"Are they aware of complications that may occur in these limited hours? And, they may have to admit me to the hospital if complications arise?† â€Å"I am in tears?† I bet they think it is my depression. I cannot talk because I am still on the ventilation machine. â€Å"Can’t they have me write my needs down on a piece of paper?† Okay, perhaps me writing will not work with the IVs in my arms.† But, have not they heard of asking ‘Yes’ or ‘No’ questions with one blink of the eye lids for ‘yes’ and two blinks of the eye lids for ‘no’. â€Å"What am I going to do?† They zing in and out of my room faster than a honeybird. While most agree that there is a nursing shortage and nurses are at their wits end for delivering patient care, it is imperative that nurses use the basic rules in providing quality nursing care especially in the critical post operative nursing care. According to Surgery Encyclopedia: Postoperative Care (11/16/2008), postoperative care is management of a patient after surgery. Our nursing patient has many issues and she should. Presuming there is a Post Anesthesia Care Unit (PACU), how long did she stay there and did she have any complications? She knows the goal of the postoperative nursing staff is to prevent complications within the first twenty-four hours. How can they do this? When she arrives to the area the nursing staff should do an assessment, diagnosis, planning, intervention and outcome evaluation, this sounds similar to SOAPIE with a couple of modifications. However, when you do your assessment, it would be advantageous to quote her on how she feels postoperatively including why she is crying. Did she feel pain during surgery? Remember that when you chart. On a scale from 1-10, one she is in awful pain and ten feeling no pain. How does she rate? Is she too sedated? Is she on a patient-controlled analgesia pump? Perhaps, you will have to put time in your schedule

Consumer Ethnocentrism Essay Example | Topics and Well Written Essays - 500 words

Consumer Ethnocentrism - Essay Example On the other hand, the skepticism shown for the foreign goods in America has persuaded social scientists and researchers to conduct in-depth studies to evaluate and gauge the effect of the ethnocentric behavior of consumers. Efforts are made to summarize the gist of the six articles by eminent social scientists, dealing with this very issue and are included in the bibliography.  Consumer ethnocentrism is defined as a tendency of the natives to prefer their own goods and services, motivated by strong patriotism and fear of economic pitfalls in adopting foreign-made goods and services. Though coined in 1906 by Sumner, it became much popular when Shimp, a social scientist and professor in University of Carolina, undertook extensive studies to observe consumer behaviour in this regard. His results startled many because though it showed overwhelming inclination towards consumer ethnocentrism but the class and education pattern did have significant impact. Economically low segment of soc iety and people with temporary employment and also where there was acute competitiveness, people became more ethnocentric. CETSCALE developed by him became a measurement ‘to measure consumers ethnocentric Tendencies related to purchasing foreign- versus American-made products’ (Shimp and Sharma).  Richard Netemeyer along with his associates, tried to use CETSCALE at cross national perspectives and with multinational samples and found that ‘most of the correlations of the CETSCALE with attitudinal, belief, and ranking variables are significant and, importantly, the pattern of correlations is consistent across each countrys sample, providing evidence of nomological validity’ {Cronbach and Meehl 1955). This was a very positive aspect since the trends in global trade is fast changing towards inter-dependies and mutual cooperation.  Kucukemiroglu, Professor in College of Business Administration,