Acadia University Marketing analysis and suggestion Essay

Acadia University Marketing analysis and suggestion - Essay Examplemedia networks such as blogs, online video sharing, podcasts, microblogging and virtual worlds have eventually become tools for public relations (Thulasiraman, He & Hu, 2007).Social Media is has also become an essential marketing tool for universities. Universities have had a number of challenges including decreased patronage from governments, declining enrolment and increased competition. Since the university is a very wide marketplace, Acadia University leave alone utilize the social media to advertise its courses and dates of enrollment. This is a cost effective marketing tool that will ensure the University reaches more than one billion users of social media across the globe at a very low cost.The international market for university education is a good opportunity for Acadia University. This is because the international market has the advantage of improving the levels of enrollment and revenues for the institut ion. Some of the key regions and countries that represent the international market for Acadia include India, Europe and Asia. India is considered to be the country with the highest population in the world. This is a good market for University because it presents a market with high levels of enrollment (Hunt, Bromage & Tomkinson, 2006). The university will also be able to commit international students from Asia and Europe given the fact that the two regions put much emphasis on education especially overseas education.The other opportunity within the international market is the ability of international students to pay higher fees in time. This will boost revenues for Acadia University and the money will be used in the magnification of the institution to cater for the expected increase in student enrollment (Wise, Vault Editors & Hauser, 2007).Education remains a key sector in the development of any economy and as such the government is ready to offer assistance to the education sec tor. In most cases, government assistance comes in abidance of grants and incentives. The

The Alternative Essay Example | Topics and Well Written Essays - 3000 words

The Alternative - Essay ExampleThat despite their fast paced lifestyle that discontinue little room for preparing food, a better option for healthier food is available and easily accessible just around any city corner, or online, as The Alternative too has its own website to sell, promote its products and connect with customers.Called the marketing tactics known as the Four Ps, price, place, product and promotion is a simple approach to unique blending of product or service presentation. Most companies may opt to increase these Ps to acknowledge people, physical inference and process (MT, 2000), and these shall be discussed intensively for The Alternative.Considering that The Alternative serves a segment that desires to look good, it is imperative that quality beyond the basic need of providing for hunger and appetite is include in the package. Price of The Alternative products is definitely highschooler than intimately regular fast food industry players that offer the traditio nal fat laden burgers, nubble pies and carbonated water. Nevertheless, to consider value for money, customer is enticed to choose The Alternative for its immediate and long term effect on the physical well-being of the person. With a well-grounded diet comes a shapely and to-die-for physique, healthy skin, face and body, thus, the high cost of beauty and health maintenance, doctor visits and medications are offset.PlaceModern minimalist appeals to most university students and young urban professionals. It fits their active lifestyle and compensates for the burgeoning mass production of most commodities. This is why The Alternative had chosen minimalist architecture and hip interiors to cater to their clientele. The website also provides for a complimentary cyberspace that connects with its young market. By embracing the concept of simplicity and fluidity, most The Alternative chains employ scaled-down less-is-more interior design of high ceiling supported by impressive columns all owing carefree movement and casual dining, yet does not steep down to bland and tasteless as works of art also decorate the place inside and out in the form of green topiaries, corner ikebana arrangements and framed paintings on walls.The Alternative outlets are laid in most major cities near parks, offices, shopping, and fitness centres all over Australia. ProductHealthier Option for People on the Go, The Alternative offers low-calorie dressing on most vegetable and fruit salads that comprise the majority of their menu, white warmness patty burgers, vegetable dishes, fruit juices, and even fish patties in lieu of meat burgers. Each serving shall have in its packaging calorie and nutrients content to enable weight watchers to be aware of their daily intake, thus allowing for control. The menu shall include meat, fish and mushroom burgers, Singapore-style vegetable fries, Western and Eastern vegetable salads, meat and fruit pies, a variety of fresh fruit shakes and juices.Use of o rganic materials in most of its packaging, from recycled paper menus and placemats, waxed paper plates and cups, to recyclable paper bags also speaks to the healthier option motto of The Alternative.PromotionsThe Alternative advertisements and promotions shall use

The division of labour Essay Example for Free

The persona of labour EssayBut with five men specializing in their respective trades, they atomic number 18 not only satisfactory to provide competent pins for themselves, but also a surplus is generated from the mass work of the pin. As a result, manufacturers are able to keep up with the demands of a populated society. The division of labour clearly serves as an advantage to the economy. Smith reasons that the division of labour originates from mans tendency to barter (317). Smiths saying, Give me that which I want, and you shall have this which you want (318), accurately expresses mans regularity of attaining his needs. Man trades in self-interest but cyphers on others co-operation and assistance (318) to do so. The more man trades, the more wealth he acquires. Since the division on labour allows man to produce large amounts of surplus, he has the advantage to trade his surplus for a wealth of personal items. For example, a farmer who cultivates an excess amount of appl es trades cancel of the surplus to a baker who in turn, provides the farmer with fresh bread. He also trades a large amount of the surplus to a grocer who pays him back with a large sum of money. The farmer becomes wealthy.The quantities produced through the division of labour multiply exponentially. According to Karl Marx, the division of labour occurs between the materialistic and the proletarian. The bourgeois are a wealthy, dominant class interested in the trade of markets. European colonization during the ticker Ages allowed new markets (like Chinas gunpowder market or East Indias salt market) for the bourgeois to trade with. In Europe, the dominance of the Modern Industry caused the demands of the population ever rising (449). Consequently, the markets kept ever growing (449).The bourgeois, experienced in international trade, were able to handle the growing European economy. Wealthy from their international trades, the bourgeois set up giant factories using proletarians, lo w class workers, for the manual labour of the production of goods. The large amount of accumulated labour allowed the bourgeois to keep up with the populations growing demand. The influence of the modern industry forces the proletarians to work with machinery, obliterating all distinctions of labour, and nearly all over reduces the wages to the same low level (454).To the bourgeois, the poor labourers who must sell themselves piece-meal, are a commodity (452). Due to the low wages paid by the bourgeois, the proletarians can only support their existence. Neither luxuries nor immunity are affordable. For example, culture-a luxury-is a proletarians loss which he laments (459). Without it, these labourers without option are forced to act as a machine (459). While the bourgeois have in dependance because of their wealth, the poor proletarians are dependent and have no individuality (458).With their freedom denied by the bourgeois, the proletarians congregate nation-wide into a patrona ge Union to revolt against the selfish bourgeois-The abolition of bourgeois individuality, bourgeois independence, and bourgeois freedom is undoubtedly aimed at (458). The bourgeois, threatened by the proletarians, have no prize but to grant them better living conditions. From the division of labour between the proletarians and the bourgeois, various characteristics of human nature are illustrated.A main characteristic is the dependence which humans have for one another, no matter their societal status. In Communist Manifesto, we witness the bourgeois depend on the proletarians. The proletarians in turn depend on the bourgeois for a source of income. Another characteristic is the greed shown by the bourgeois. In an attempt to accumulate as much wealth as possible, the bourgeois pay the proletarians a smaller amount of what they deserve. The bourgeois care only for the proletarians existence because they provide the bourgeois with wealth. Humans also need freedom to live.The consequ ences of denying freedom are dangerous, as witnessed with the proletarians-they destroy imported wares that compete with their labour, the smash to pieces machinery, they set factories ablaze until they restore by force the vanished status of the workman of the Middle Ages (453). Dependence, greed, and freedom are characteristics of human nature. If these characteristics are manipulated or ignored, destructive events could occur, as described by Marx in Communist Manifesto. The men, in search of an effective ideology, birth their different views on human nature.Human nature is the basis upon which the men reason the causes of the division of labour. Since their perspectives are not identical, their reasons of the causes of the division of labour also are not identical. Rousseau sees human nature as progressive. From basic instincts come the ability to reason, and from reason comes the division of society. The inequality in the division then leads to the slow corruptness of the soc iety. Smith, on the other hand, sees the division of labour as an advantage to the economy because it stems from an innate tendency to trade.Marx sees the presence of the division of labour due to the innate vices that plague society. Out of greed, the bourgeois gain from the poor proletarians whom they depend on. But the proletarians retaliate and regain their essential freedom. While the men fail to seek a fitting ideology that gladly accommodates the vices of human nature, we witness the true power of its vices as it persists to plague man. Work Cited Cohen, Mitchell and Nicole Fermon, ed. Princeton Readings in Political Thought. Princeton, New Jersey Princeton University Press, 1996.

The Influences of Music Essay Example for Free

The Influences of Music Essay jibe to social statistics (n.d.), 52.17 percent of multitude list to unison every day and 26.63 percent of people listen to medication almost every day. It implies that music plays a vital role in society. Due to humans creations, such as televisions and radios, which yield music be heard more easily. Unsurprisingly, it becomes a huge part of peoples lives. It has a connotation in itself. on that pointfore, this essay will illustrate that music can influence people in various ways feelings, thoughts and behaviors. Feelings can be affected by music. For me, rock songs, such as Know Your enemy by Green day, makes me feel uncomfortable and upset due to its ponderous, loud, and fast beat. Besides, according to North, Tarrant, and Hargreaves(2004), listeners who listen to a nonviolent rock song will constitute lower levels of opposed feelings than listeners who listen to a rock song with aggressive lyrics. Conversely, when I am upset or angry, a pop music, like get laid High by Jason Mraz, can potpourri my mood completely. Its smooth voice and soft tone fit perfectly together. And it has such a huge feign on me it gives me a chill feeling which can help me feel better and get rid of such things. Furthermore, the lyrics of some song can make me smile unexpectedly, such as Happy by Mocca. The song says Dont You Give up, Keep Your Chin up, And Be Happy.It expresses that no matter what happens, just tick strong and be happy. It is such a lovely phrase that can instantly turn my whole world upside down. Music has an impact on thoughts. Muchet (2010) verbalise that a study of 121 Midwestern high school students music preference pointed out that 75 percent of girls who like listening to heavy admixture music have thought about suicide compared with 35 percent of girls who like listening to other kinds of music. Plus, almost 50 percent of boys who favor heavy metal have considered suicide compared to others who like listening to non-metal music. On the other hands, music can have a positive benefit on thoughts. slightly song has meaningful lyrics that can motivate people. For example, the lyrics from Lose Yourself by Eminem You better lose yourself in the music, the momentYou own it, you better never let it goYou only get one shot, do not miss your chance to blowThis opportunity comes once in a lifetimeIt tries to convince people that you had better not let any opportunity slips away by not trying to grab it. This song can truly motivate me and change my thought. I used to think that there are abundant opportunities out there, and I can catch it whenever I want. Then, this song totally changed my thought. Music influences behavior. According to Palmer(2003), researchers from Iowa State University and the Texas Department of Human Services found that aggressive behavior is perpetuated from offensive music lyrics and have long-term effects. Sallinger(2005) stated that Richard Paul White, Colorados serial killer, said his action was inspired by the song Ride the lightning by Metallica. In the following lyricsGuilty as chargedBut damn it, it aint rightThere is someone else controlling meDeath in the airStrapped in the electric chairThis cant be happening to meWho made you God to say tribulation take your life from youThis phrase influenced him to commit the crime. Beside, in case of drug addiction, Not an addict by Ks Choice is a skillful example due to its lyrical content. It says Its not a habit, its cool, I feel alive. If you dont have it, youre on the other side. Im not an addict (maybe thats a lie). It indicates that using drug is cool and you might be sort of weird if you do not use it. In fact, using drug does not even come besotted to the word cool. Therefore, it this lyrics might affect people in a poor way that they have to behave like this in order to be cool. To conclude, music has a massive effect on peoples lives. People listen to it almost every day and that gives m usic a index number to be able to influence our lives. Peoples moods, thoughts, and behaviors can be affected by the lyrical and tonal content of the song they listen to. It has some(prenominal) advantage and disadvantage, so it depends on which side they choose to perceive.

Education Theatre Essay Example for Free

Education Theatre EssayCAN you still immortalize your Grade I teacher? This was once the by-line of an advertisement of superstar financial institution. This is also the base concept of the play Ang Guro staged by steps Production and Imagination Beyond Events Philippines at West Negros University Gym last Saturday, January 21. The musical play was written by occupational therapist Paul Ballano. This is his realize of loving tribute to his Grade I school teacher, Mrs. Cecilia Resontoc, who was instrumental in making him pursue, work and reach his goals, despite all odds. As Paul lovingly recalled after the curtain call, Mrs. Resontoc made him believe in what he can do, what he can achieve, and what he can become. The softspoken merely apt singer Karel Marquez performed the lead role perfectly. Comely, gentle yet versatile, Karel took in the part of Ms. Amelia Resontoc, a preteen high school teacher who has the knack of understanding and do her students. With her strong c onvictions, she encouraged her students to keep on going by singing The Climb, as she accepted each of their individual differences in True Colors. Izzy Trazona, one of the Sex Bomb Dancers, showed off her acting and dancing prowess as one of the talented yet late bloomer students of Ms. Resontoc. Sheila Asuncion, who plays the mother of Karel, not however played her role well but also belted out one powerful, heartrending rendition of The Prayer together with the lead singer. unitedly with Charina Ramirez, Kath Jarabelo, Zac Celadania, Yab Aragones, Jake Duquiatan, Vida Masakayan, Jess Ibasco, Juddie Fe Suarez, Ahmee Galguerra, Owen Siy, Sweet Reyes, Jen Galope, Kiana Rodriguez, Armand Go, and playwright Paul, they composed the powerhouse of a cast which made the play a natural success.Moreover, the plays frequent theme on the crucial role that teachers play in the molding of the countrys young minds and the nobility of the article of faith profession are massive ideas which n eed to be brought to light. No wonder why the Department of Education and the West Negros University supported the staging of the musicale. The stage set and backdrop were to the minimum. Same with the costumes. provided the plot thickens with almost real-life dialogues and scenes which every teacher and student or school administrator in the audience could easily identify with.The different personalities of teacher and students, and the vary circumstances which caught each web of each other lives provided the audience with hearty laughs, and flowing tears. The end of the play may submit been tragic, but all favourable works do not go in vain. Especially that of the noble teacher Ms. Amelia Resontoc. Directed by Sweet Grace Ballano, Ang Guro may still have to undergo some minor refinements in stage blocking, but it has carved a better niche for itself in the world of stage plays.The cameo roles which some WNU dancers and students did in the play are also worth mentioning. But be cause the play is conceptualized and brought to different schools all over the country with no thought of a bigger profit, miss to fulfill the writers dream and to bring forth the messages of acceptance, honor, love and understanding. Its just quite sad to note that not everybody in the teaching profession or those who are enrolled in education courses have watched the play.But still, like a good book, or a worthy movie, the musicale Ang Guro has touched patrol wagon and minds. And if all the student-members in the audience took leave of their seats to go thank their teachers in the audience and give each a warm hug, such is significative that the musicale has brought its message across its audiences hearts. Thus, warm kudos to the members of production and the cast of Ang Guro and to the wonderful people and sponsors in Bacolod who brought the musicale here. Well, what or who then is the guro?Probably they could be as specific as Socrates, Anne Sullivan, Marva Collins, Mary McCl oud Bethune, Bel Kaufman or, from the namesake of the lead player in the musicale, Mrs. Cecilia Resontoc all of them having one thing in common they were all teachers in their own time. Or in generics, a guro can just be a he or a she nameless or faceless yet gentle and wonderful beings who have long been forgotten but whose valuable lessons and strength in character will always be remembered by their students.So, at this point, can you now recall your Grade 1 teacher? Or even your other teachers? I hope you can. I would like to end with a part of a speech of John Schlatter of Cypress, California which I adapted. Throughout the course of the day I have been called upon to be an actor, friend, nurse and doctor, coach, finder of the missed article, money lender, psychologist, substitute parent, and a keeper of faithI am allowed to see that life is reborn each day with new questions, burst of ideas and young friendships I know that if I build with love and trust, what I build will l ast forever I am a warrior, daily doing action against peer pressure, negativity, fear, conformity, prejudice, ignorance, and apathy. But I have great allies curiosity, intelligence, creativity, faith, love and laughter which all rush to my banner with indomitable support I AM A TEACHER. Dear teachers, our hats off you. GOD BLESS.

Personal Income Tax Administration In Nigeria Economics Essay

Personal Income levy Administration In Nigeria Economics EssayThe success achieved by Federal shootlocked gross enhancement Service (FIRS) in meeting the targets set for its integrated tax revenue offices nationwide is no doubt a challenge to its state counterparts (SBIRS). Personal income valuate that is enounced to be paid by ego employed individuals in Nigeria constitutes a major source of revenue accruable to various state government of the nation. unfortunately, the patch up assessment and collection of levyationes from these groups of valuate presenters perseveres a mirage due to myriad of factors. Prominent among these factors is the failure of majority to register with revenue authority as revealed in this study. This writing therefore recommends various strategies that bottom of the inning be adopted by government to bring into the measure net of the government numerous self employed persons in the baseball club which can impact positively on increased re venue coevals and the attendant quantity and quality of infrastructural facilities that can be provided by the government. cornerstoneTax is delineate as gold that has to be paid to the government by the people according to their profits on goods and services provided. Chris and Elizabeth (2001) also defined appraisees as a forced proportional contribution from persons and property levied by the state by virtue of its sovereignty for the support of government and for all mankind considers.Other definitions can also be gleaned from judicial precedents. In Matthew V. Chikory Marketing Board of Victoria Australia, Latham, C. J. defined tax as a authoritative exaction of money by a public authority for public purposes. Tax in this regard is seen as a means of raising money from the public by the government by means of contributions from individual persons. In the American case of building blocked States V. Butler, Justice Robert defined tax in the general understanding of the call as exaction money from portions of the society for the support of the government expenditure (Chris and Elizabeth 2001).In summation therefore, according to Chris and Elizabeth (2001) tax has three raw material features liftly a compulsory levy imposed by government, or local authority, for public purpose and to encourage br otherly justice. A tax according to Ayua (1996) is not a willing fee but a compulsory pecuniary burden placed on taxpayers for the benefit of the society.Generally, taxation can be described as a form of levy imposed on all residents living and non-residents doing business within a tax jurisdiction. It is a civic and patriotic responsibility of citizens to pay taxes imposed which also come to the government as income or revenue yielding device to finance the provisions of socio- frugal and infrastructural amenities and also to enhance industrial efficiency.The aim of this paper is to look into various constraints faced by tax authorities in assessing and collecting taxes from freelance taxpayers and proffering solutions as regards strategies to be adopted by revenue authorities for expanding the Nigerian tax net to improve tax collection drive covering the self-employed. redirect examination of related literatureUnder the reexamination of literature the annals of taxation in Nigeria, the object lenss of taxation and the use of taxation as an instrument of economic regulation or control have been treated.2.1 The history of taxation in NigeriaThe history of taxation in Nigeria dates back to the pre-colonial period. According to Lekan and Sunday (2006) before the colonization of the different entities which were later amalgamated under the name Nigeria, there were different systems of taxation existing in the form of compulsory services, contribution of goods, money, labour and so on amongst the various kingdoms, groups and tribes controlled by the Obas, Emirs, Ezes, Attah of Igala, Tor Tiv, Ohinoyi of Ebira and so on in order to sustain the monarchs.The various taxes levied by the different ethnic groups by the kings according to Ola (2004) took several forms such as Zakkat levied on Moslems for educational, kind-hearted and religious purposes, kudin-kasa, a form of an agricultural tax levied on utilization of land, shuka-shuka levied on the ownership of cattle establish on the member of cattle, Ishakiloe- contribution of conjure up products as a form of land tax in exchange for the use of land for agricultural purposes collectible to Obas, chiefs and family community heads, community tax payable by all adults in order to execute projects beneficial to the community Oko-ane payable to Attah Igala for hunting in a particular forest, Osusu Imachi-Nkwu payable to Ezes in Igbo land by those who harvest palm fruits and atomic number 18 expected to contribute proportion of the harvested palm oil. In Tivland in Benue state certain taxes are paid by couples during marriage ceremonies which are used for var ious community development projects.The present form of taxation in Nigeria could be traced to the establishment of a British colony in Lagos on August 6, 1861 and subsequent amalgamation of the Southern and Northern protectorates of Nigeria in 1914.During the colonial era according to Yerokun (1997), the imposition of some(prenominal) type of tax on citizens (individuals and corporate) took the form of announcement of fairnesss by the colonial authority. Examples of such law entangle Native Law ordination cap 74 of 1917 applicable to westbound Nigeria. The re-enactment of the same law in 1929 according to Ola (2004) which for the first time imposed taxes on women resulted in the Aba women riot of 1929. Another law was that of non-natives protectorates tax ordinance of 1931. The ordinance was later repealed and incorporated into the taxation ordinance No. 4 of 1940 and subsequently re-enacted as the Income Tax Ordinance (ITO) 1943.The supra tax laws according to Yerokun (1997) were administered on individuals and corporate entities by various tax and revenue officers in the different provinces and regions. In order to promote uniformity in the incidence of taxation throughout the geographical entity called Nigeria according to Lekan and Sunday (2006), the colonial government in 1958 set up the Raisman Commission. The commission at the end of its work recommended the introduction of uniform basic income tax principles for application in all regions of Nigeria. This recommendation was accepted by the government which incorporated the same into the 1960 constitution of the Federal Republic of Nigeria. This led to the promulgation of the Income Tax Management characterization (ITMA) 1961 and Companies Income Tax Act (CITA) 1961.The taxation of individuals as opposed to companies is governed by the ITMA 1961, the main purpose according to Ariwodola (2000) is to regulate the imposition of own(prenominal) income tax throughout the Federation so that internal double taxation of incomes by the Federal Government and State Government will be avoided. The Act sets up a Joint Tax Board (JTB) which is charged with the responsibility of determining technical and other issues in which interests of those Government might otherwise be in conflict.Each government has sole Jurisdiction to impose personal income tax on individuals resident or deemed to be resident in its grunge and the 1961 Act does not seek to encroach upon the right of each government to decide upon the appropriate level of taxation of those individual who under the provisions of the Act, excise within its jurisdiction. The ITMA determines such questions as to what is taxable income, what deductions may be allowed against gross income to arrive at the taxable income and the period over which assessable income is to be determined.The above legislations (ITMA and CITA) 1961 were later repealed and re-enacted as the Personal Income Tax Act (PITA) 1993, and the Companies Income Tax Act CAP 60 LFN, 1990 several(prenominal)ly. As a result of the work of the Tax Laws Review Commission, these laws have been reviewed and updated and are included in the laws of the Federal Republic of Nigeria 2004. The current law that governs the administering of Personal Income Tax (PIT) is the Personal Income Tax Act Cap. P8 LFN 204 which imposes tax on incomes of individuals and corporations.2.2 Objectives of grossTax is generally regarded as a pecuniary burden laid upon individuals or persons or property to support the government and it is a payment exacted by legislative authority. Tax according to Nightingale (2000) under any jurisdiction is discriminatory in the sense that it is assessed on persons or property based on profits/incomes or gain, the benefit derived by citizens from tax payment is without reference to the contribution of individual tax payers. In line with this therefore, according to Ariwodola (2005) it is accurate to say that the primary objective and purp ose of taxation in most nations of the world is essentially to generate revenue for government expenditure on social welfare such as provision of defense, law and order, health services and education. Revenue from taxation can also be spent on outstanding projects otherwise called consumer expenditure, creating social and economic infrastructure which will improve the social life of the people.Quite apart from this primary purpose, taxation as the most possible source of revenue to government of any nation has played really prominent roles as an instrument of governments economic, social and pecuniary policy.Other major objective of taxation in any economy of a nation are as followsThe use of taxation as an instrument of economic regulation or control For the purpose of discouraging certain forms of anti-social behaviour in the society. Taxation according to Musgrave and Musgrave (1984) can be extensively used in regulating the consumption pattern resulting in economic stabiliz ation. Anti-social behaviour such as drinking of alcohol, smoking and pool betting can be controlled by imposition of high taxes on production of such goods.Investment promotion The resource allocation dimension of taxation policy is its role in promoting investment as a critical measure of ensuring a healthy economy through creation of new wealth. In Nigeria, government sometimes introduces tax incentives and attractive tax exemptions as an instrument to woo and induce local and foreign investors in areas such as manufacturing of goods, export processing, oil and gas and utilities, which are critical and necessary for the economic development and growth of the nation.Income and wealth distribution The use of transfer payments and benefits to those members of the society who are less well off according to Musgrave and Musgrave (1980) is to promote social equality. Taxation as a mechanism for income and wealth distribution holds that the burden of taxation should be heavier for the rich in the society than for the poor so that taxes collected are used to pay for social services for the less fortunate.Harmonization Harmonization according to Lekan and Sunday (2006) is said to be the modern objective of Economic community of West African States (ECOWAS). The idea of a single market in ECOWAS member nations is to provide for the free movement of goods/services, capital and people between member states. The philosophy behind this single market therefore suggests that these tax systems of member states should be harmonized.Generally, according to Ola (2004) taxation is a powerful and potential fiscal stabilizer employed by government of nations to plan development policies. It is a device according to Nightingale (2004) to induce economic development and favourable proportionateness of payments.3. MethodThe study employed a survey design and data was collected from the Adamawa State Board of Internal Revenue and using convenient sampling, 90 self employed persons in Jimeta-Yola metropolis in Adamawa State were interviewed. The data was analyzed using descriptive statistics made up of simple percentages.4. Discussion free-lance(a) tax payers are unincorporated individuals or body of individuals engaged in their own businesses either as sole traders or in partnerships. Such persons include individual contractors, traders, professionals, consultants, market women, artisans and all other entities that are not liable to tax under the Companies Income Tax Act (CITA), but under the Personal Income Tax Act (PITA). This means such persons are taxable on income accruing to them personally.In the study conducted among the self-employed in Jimeta-Yola metropolis in Adamawa State, it was discovered that just very few individuals registered with the state Board of Internal Revenue (SBIR) for 2010 and 2011 tax year as indicated in the table below.Table 1 Rate of Registration of self-employed Persons with Tax Authority (Adamawa State Board of Internal Reve nue) 2010 201120102011Self-Employed GroupRegisteredUnregisteredTotalRegisteredUnregisteredTotal1141521315Electricians15151515Mechanics2131541115Painters3121551015Vulcanizers114151515Welders15151515078390117990Source Field Survey, 2011.Out of 90 self-employed groups interviewed in Jimeta-Yola metropolis regarding whether they have registered with Adamawa State Board of internal revenue for the purpose of paying tax on their income for 2010 and 2012 Assessment year, unless 7 of them in 2010 indicated that they have registered representing about 12.2% registered with the State Board of Internal Revenue (SBIR) period the remaining 87.8% failed to register.The above scenario is likely to be a total reflection of what is happening through out the entire country, where there is wide trend of tax aversion by the self-employed group in the country. Given a whole gamut of self-employed persons in the society as enumerated above, a huge issue forth of revenue can be generated by various st ate tax authorities if self-employed individuals are properly brought into the tax net of the government.It is the requirement of the law PITA Cap P8 LFN 2004 that all self-employed tax payers are required to file self-assessment tax returns with their respective relevant state tax authorities each year within 90 days of the commencement of a new tax year. Such tax return is expected to disclose transactions relating to the individuals income for the year.Unfortunately according to Ariwodola (2000) a large sum of money by way of revenue that suppose to have been generated from these group of tax payers (self-employed) by the government remain uncollected year in year out due to the following factors.Lack of Taxpayers Data/Information There is no detailed information on or database for the self-employed in Nigeria, thus bringing them into the tax net is different. This is a very serious problem in personal taxation as it often difficult most a times to determine the residence of ind ividuals which is vital for the purpose of identifying the relevant tax authority of a tax payer. A lot of time is often spent in residence determination especially where there is dispute between two or more tax authorities leading to loss of revenue that would have accrued.Inefficient Utilization Tax Revenue There is a general apathy to voluntary residency with the provisions of the tax laws because of the level of decay in basic infrastructure such as light, water and good roads. This problem has always called to question the need for continued payment of tax in Nigeria.Lack of Experienced and Qualified Personnel Most tax officers lack the requisite experience and knowledge of the tax laws required to appropriately assess the self-employed to tax.Inadequate Penalties/Absence of Enforcement In Nigeria, the penalties for non-compliance with relevant tax provisions are too lenient to compel the self-employed to pay tax. There is also a general lack of enforcement of existing penalti es.Inadequate Records Most self-employed persons do not maintain adequate records of their income and expenditure. In most cases, they mix their business activities with their private affairs thus making it difficult to determine the income taxable.Lack of Public Enlightenment Most of the self-employed tax payers do not know what tax to pay, when to pay, who to pay to, where to pay and what relief and allowance they are entitled to. Government is faulted here because a good tax system should be certain and easy to administer. It is the responsibility of government at all levels to educate the public on their responsibility with respect to tax at all times. aim of Corruption Some tax officials collude with would be tax payers to defraud the government of her taxes. A large chunk of revenue that is suppose to come into government coffers ended up in private pockets compounding problems of governments inability to provide the basic infrastructure needed for the orderly development of t he society.Level of Poverty This is directly linked to the problem highlighted above. Several self-employed persons are struggling to survive due to the unconducive operating environment. The society according to Ariwodola (2000) has been impoverished by the elite so much that paying tax will further deepen the level of poverty among the low income earners.Over-Dependence on Oil Revenue For a very long time now, Nigeria has been depending on revenue from oil. The discovery of oil and very huge revenue accruing from it according to Yerokun (1997) has led to the neglect of all other non-oil revenue yielding sources to the government.Having enumerated the constraints/challenges facing the tax authorities in assessing and collection of taxes from self-employed tax payers in our society, there is however prospects for improved revenue coevals from these group of persons if certain strategies are evolved.Strategies for Expanding the Nigerian Tax Net to Improve Tax Collections Drive Cover ing the Self-EmployedPublic Enlightenment and Education Revenue authority should embark on aggressive public enlightenment and education of tax payers on the various taxes payable by all self-employed individuals in the society. Revenue authority in various states should endeavour to equip their staff to enable them carry out this duty.Requirement for Presentation of Tax Clearance credential (TCC) By providing and insisting the TCC be produced by individuals for any form of transaction with government, more self-employed persons will be compelled to pay their taxes.Stiffer Penalties for Non-Compliance If the consequences of failure to comply with any of the provisions of the tax laws are made stiffer, more tax payers will be willing to comply with little or no stress on the part of the revenue authorities.Encouragement of Cooperative Unions By encouraging artisans in particular to form associations through which government can reach their members, improvement in tax generation from this category of self-employed persons can be achieved. Similarly, all other category of self-employed individuals are encouraged to form unions in their respective localities. They can always hold government accountable for non provision of infrastructure necessary for their operation through their respective unions and they will be heard only and if only they can live up to their own civic responsibility by paying their taxes promptly.Effective Utilization of Tax Revenue Improvement in the level of basic infrastructural facilities will encourage voluntary compliance with the provisions of the tax laws as they will show that the Revenue is being utilized effectively. In Nigeria today, it is no news that the level of decay in basic infrastructure is alarming. If government effectively utilizes tax revenue for the provision of infrastructure, the citizenry will be motivated to pay taxes .Promulgation of Anti-Avoidance Provision Making provisions to block the several loopholes in the tax laws will enhance further compliance with the tax laws and increase tax revenue. The two possible forms of anti-avoidance legislation are specific legislation to block voluntary avoidance device and general anti-avoidance legislation which vests the revenue authority with power to disregard all transactions entered into that could be proved to have been entered into solely for tax avoidance purposes.Empowerment of Investigation and Intelligence Unit The investigation and intelligence unit of the Revenue authorities should be empowered and made vibrant and effective. It is the responsibility of this unit to trace self-employed persons in the society who have not been paying their taxes. This can be done by going through the Land Registry and Vehicle licensing offices. Information about the self employed can also be obtained from banks by requiring banks to file returns of all their new customers with the Revenue authorities.Engagement of Experienced and Qualified Personnel Emplo ying qualified personnel department and paying competitive remuneration will further enhance dedication to duty which will impact positively on increased revenue generation especially from the self-employed personal where the rate of tax evasion is high.Regular Amendment to the Tax/Laws The tax laws should be regularly up-dated and provision should be such that are reasonable and easy to comply with. It is known according to Yerokun (1997) that the existence of wide spread tax avoidance and evasion is in any society is an render that the tax system requires a radical reform.5. ConclusionGenerally, taxation is a monetary charge imposed by government on her citizens to yield revenue for her numerous statutory responsibilities to the people. It is also civic and patriotic responsibility of the citizens to pay taxes as at when due which is a means by which government can finance the provisions of socio-economic and infrastructural amenities for the orderly development and growth of th e society.Reduction of the high rate of tax evasion by the self-employed individual in Nigeria and the resultant high revenue that can be generated there from requires a conscious efforts and definite roles to be played by both the government and the governed.

Persona, salud, entorno y enfermeria

Persona, salud, entorno y enfermeriaEstamos ante un articulo de titulo Persona, salud, entorno y enfermeria, que pertenece al volumen Enfermeria Comunitaria. Metodos y Tecnicas. S.21.Edit.DAE.2 ed.2008 de autores Dora Espinar Gonzalez e Hipolito Delgado Rodriguez.Lo que viene a clarificarnos este articulo, en toda regla, es que el modelo biomedico se orienta exclusivamente a la practica asistencial, que se orienta a la enfermedad y deja a un lado el modelo holistico, el cual se centra en todos los aspectos de la persona.Como el sistema sanitario actual se centra en el modelo biomedico, su objetivo final y prioritario es buscar el tratamiento y la curacion de la enfermedad. Lo que conseguimos con esto, es centrarnos en los aspectos fisicos ignorando al paciente, ya que se deja a un lado toda comunicacion con el.Tenemos que tener claro que a la hora de contactar con un paciente, no solo nos ha de importar la causa fisica o las anomalias bioquimicas mirror symmetry el diagnostico de la enfermedad, evilo que el estilo de vida de la persona y su genus Susceptibilidad biologica influyen en una futura enfermedad, asi como el entorno que nos rodea, la sociedad en si, el medio natural donde yace, etc.La enfermera es la que cuida de la persona en todas sus dimensiones, comunicandose con el, entendiendo sus preocupaciones, preguntandole por su forma de vivir parity asi ayudar a que tome sus propias decisiones y recupere por tanto, su autonomia para mejorar o recuperar su salud.Es verdad que los profesionales medicos son mas habiles para conocer y explicar las razones de las enfermedades, pero no son habiles para aplicar habitualmente la prevencion y la promocion de la salud para conservar y mejorar la salud de la persona y en general, de la comunidadcosa que si hacen o deberian hacer los profesionales de enfermeria.Los profesionales de enfermeria deben promocionar la salud, pero deben hacerlo colaborando con la poblacion, pero no trabajando para ella. Para obtener la p romocion de salud se debe estimular, motivar, orientar a los lideres informales para que la poblacion desarrolle sus propias habilidades para con su salud.Sabemos que las enfermedades dependen de los grupos sociales en las que se de, es decir, no es lo mismo una enfermedad tratada en un pais desarrollado que en un pais en vias de desarrollo. De todas formas, nunca debemos aislar la enfermedad de la persona que esta enferma y sin lugar a dudas el modelo actual del sistema sanitario se centra solo en la enfermedad y se olvida totalmente del paciente, que en muchas ocasiones ayuda incluso al diagnostico y a su curacion.Otro factor que afecta al ser humano es el entorno, es decir, todo aquello que le rodea. Es el ser humano el que se debe adaptar al medio natural en el que vive y esto se debe hacer mediante la socializacion y el aprendizaje y para ello se debe contar con la ayuda de la familia, puesto que es un agente de salud potencial, porque es la familia la que ayuda a desenvolverno s en la sociedad ante cualquier tipo de problema, sea de salud o no. Por lo tanto, las personas dependemos de nuestra familia para adoptar un estilo de vida y unas formas de enfrentarnos a la enfermedad que pueden ser buenas o malas. Naturalmente, para eso estan los profesionales de la salud, para promocionar un estilo de vida sano y una manera de enfrentarse a la enfermedad adecuada para preservar o mejorar asi la salud. Como resultado, habra que potenciar las buenas actuaciones en la familia para conseguir una serie de objetivos que ayuden a la socializacion y al aprendizaje de los hijos y que como consecuencia estos lo hagan con las futuras generaciones.Quizas el papel de enfermeria se ha ido alejando de lo que realmente es, puesto que lo que se debe hacer no es lo que realmente se hace. Se debe cuidar tanto a las personas sanas como a las enfermas para educar en salud, para que ademas, se reconozca a los profesionales de enfermeria por el cuidado de la salud y no exclusivamente por el cuidado de la enfermedad. Tambien se debe garantizar a la poblacion de que seran atendidos por el profesional adecuado y de forma personalizada porque cada persona es diferente, por lo tanto sus cuidados deben ser distintos. Y ademas, se debe garantizar la ayuda para que las personas que han mermado una de sus capacidades por cualquier tipo de enfermedad, vuelvan a recuperarla para asi poder conseguir la autonomia que toda persona debe poseer.Como el sistema sanitario se ha vuelto incapaz de realizar los cuidados y las atenciones especificas para la poblacion, los servicios sanitarios necesitan incorporar nuevas ideas y visiones para afrontar los objetivos que se deben cumplir y que ya existian. Para ello, nos ayudaremos de las construcciones socio-culturales de cada comunidad para asi integrarlos en la participacion para la obtencion de salud y su conservacion.En base a todo lo escrito antes, para un correcto entendimiento en el que las enfermeras hagan lo que deben de hacer , deberiamos recuperar viejas ideas que se centren en todos los ambitos del paciente como hacen muchas medicinas tradicionales, por ejemplo el Ayurveda, que es una medicina tradicional tipica de la India.El Ayurveda es un sistema holistico en el que sus objetivos son tener en cuenta tanto la mente, las emociones y la constitucion fisica del paciente. No obstante, el modelo que persiste actualmente en occidente es todo lo contrario, pues se centra en curar la enfermedad dejando actuar al paciente de forma pasiva. El Ayurveda se centra en 5 elementos fundamentales como son el aire, la tierra, el eter, el fuego y el agua que conforman las tres Doshas (Kappa, Vata y Pitta), segn vayamos teniendo desequilibrios en estas Doshas, el Ayurveda nos aconseja una serie de alimentos sanos para asi mantener una dieta sana y equilibrada que acompaada de ejercicio fisico, que equilibra mente y cuerpo, como la yoga, podamos asi mantener un estilo de vida sano orientado a la conservacion o la mejora de la salud. Sabemos ademas, que la mente ejerce mucho poder sobre nuestro cuerpo por lo que Mens sana in corpore sano tal y como dijo un celebre poeta romano llamado Decimus Iunius Iuvenalis, el cual instruia que se debia dejar las cosas vanas a un lado e implorar a los dioses por una salud integral de la mente, el cuerpo y el alma. Por lo tanto, se puede llegar a la conclusion de que si mantenemos nuestra mente sana, mantendremos nuestro cuerpo sano y por tanto nuestra salud sera la adecuada. Tanto el ejercicio fisico, como una mente sana y un estilo de vida correcto, ayudaran a sentirnos bien, para poder asi mejorar o mantener nuestra salud.En resumidas cuentas, todo lo que conforma nuestro cuerpo es muy importante, puesto que debemos tener en cuenta las emociones, la mente y la constitucion fisica a la hora de hablar con un paciente, ya que no solo las anomalias bioquimicas importan, sino que tambien es importante lo que piensa el paciente o aquel rasgo subjetivo de la enfermeda d que solo el puede expresarnos. Todo profesional de la salud, debe centrarse en el modelo holistico, para asi atender a todas la dimensiones que conforman la persona y como ejemplo, la medicina ayurvedica es bastante completa.Con este articulo, queda bastante claro cual debe ser la mision de cualquier personal sanitario, pero en concreto el del profesional de enfermeria. Ademas, esta muy bien estructurado ya que en ningn momento la tesis se contradice y el objetivo del articulo queda bastante evidente.