Primary drivers of the organizational change

Primary drivers of the organizational change This is the key essential driver of the organizational change. Companies which do not maintain their financial standards or required to reevaluate their objectives and process. When a new opponent gives an enter in to the market with a new technology which is advanced or with labor at low cost then the company which had officially enjoyed profits will experience fall in the share value of their market . A company which as faced a failure to preserve its position in the competitive presents can experience pressure on its resources and compel to face the second thought on the cost of capital and deployment of the resources. Strategic change in the objectives:- This is the primary driver of the organizational change. When a company changes its center of attention to a customer oriented service from a product oriented service then new process comes in the existence to assist this reorientation, which results in the unemployment to the active staff or processes which are manufacturing. End of the product development:- A product reaches of its development life cycle when companies are strained stop its production to reduce the operating cost which helps them to survive in the existing market. At the end of the life cycle of the product development many of the companies sell out are combined with its competitors in the existing market. This makes the company to face the structural changes in its trade processes to either sustain profitability or concentrate on evolving opportunities. New technology:- New technology can be addresses ad major driver of the organizational change. For an instance internet dominating on the old style print media companies. The browsing levels of internet is increasing day by day worldwide, which as forcing companies to acclimatize their active operations to the changing preferences of the consumers . Companies which ignore to follow the upcoming trends will experience the fall in share value will compare to its opponents who adapt the rising technologies to address the demands of their customers. Fusions and acquisition:- When companies unite their operations then cost cutting on a significant level and the reengineering takes place unemployment remodeling to lineup with the objectives of the management steer the organizational change. Fusion of a fusion of a few companies can create the large considerable aims to modernize their operations and join existing operation into a centralized model. BURECRATIC ORGANIZATION:- Burecratic organization is a kind of government which is created by the assembly of unelected workers administrators and managers, who follow rules shaped by the nominated and designated authorities of the department. Basic principles:- Utilizing set of measures deal to deal a worker. Remote relations among the people. Utilizing a set of principles to cover the privileges and duties an employee. Division of manual labor from will designed field. Authority with discreet chain of command. Technical competence is the base for promoting and selection of the employee. Strengths:- Employees are control with a clear set of rules and regulations. The system is centralized and everything is monitored. It follows standardization and makes everyone to follow the same procedure. It is based on the impersonal orientation. It is legally tenure based. Weaknesses:- The decision making and all the other processes are very slow The jobs may become boring for the employees The communication has to go through so many levels that it gets distorted. Too much control discourages innovation and creativity. There are too many levels in the hierarchy. The bureaucracy itself encourages political behavior and people try to use other means to go up the hierarchy. 2.1b):- Argos is one of the largest retailers in the United Kingdom. It has 750 stores located all over the United Kingdom. Argos is unique among the major retailer in the uk , as its primary mains on discipline goods is by means of a catalog. Argos is a catalog merchant. Customers can browse through its catalog select the desired goods and pay the price for their desired goods and collect them from the collection desk in the store or deliver their goods directly to home. Argos possess many brands like Chad valley, Elizabeth duke, bush, mikomi, and Alba. Argos was once a FTSE100 INDEX but now owned by a home retail group. It was found by Richard Tompkins. He is the person who started green shield stamp in the United Kingdom. He rebranded the green shield stamps catalog shops as Argos in July 1973. The first Argo store opened on the A28 STURRY ROAD, CANTERBURRY. Argo started with thousand member of staff and 1000000 pounds income during the week in November. A new slogan helping you live for less was introduce in January 2010 as a part of the rebranding process. It is a register owner for several brands. Discuss and Compare the ways of Organizational development. Which one is appropriate and feasible for your selected organization? Justify your choice. (2.1.c) Organization Development is an effort planned, organization-wide, and managed from the top, to increase organization effectiveness and health through planned interventions in the organizations processes, using behavioral-science knowledge. -Beck hard, Organization development: Strategies and Models, Reading, MA: Addison-Wesley, 1969, p. 9. Todays organizations operate in a rapidly changing environment. Consequently, one of the most important assets for an organization is the ability to manage change and for people to remain healthy and authentic. It is defined as a continuous process which is implemented by all the organizations. Organization development makes its people who are only operational into talented to gain better results which helps in the expansion and increase in its production by various plans to gain returns. Development in the product range expanse business. Changes and development of Argos:- Argos as experienced changes in the life increasing in the variety of different goods. Because of the vary traditions in the United Kingdom. Each and every product in the Argos catalog or grouped according tools type for example computer peripherals, jewellary, toys for kids etc. Argos owned some of the brand and rebranded them as their own brand. Customers for made convenient by introducing new technologies this also helped the company to face the increasing competition in market. For an instance, customers are made convenient by introducing the self check machines which helps them to check the availability of the desired products from the bulk varieties and categories present in the store. Introduction of these type of new technologies not only made the customer to feel convenient but also it helped to be in the top position in the competitive market. Argos is also attracting the customers by reducing the prices of the product introducing deals with discounts for the customers to m ake them feel that they gain something profitable from the offers. Introducing of these type of discounts and deals increases the sales of the company and existence of the company for long terms in the market which is competitive. Development required for the Argos:- The infrastructure of the company should be improved drastically. Argos should update its new technologies like embedding the two different technologies which made the company unique in the market for example self checkout machines which are introducing by the Argos to provide quality service tools customers should be embedded with paying machines. This reduces the queues at the cash counters which makes the customers feel comfortable. Introduction of new products according to the developing generations should be made available in the company for example multimedia products, automotive products and products with nano technology should be made available in the Argos store. Security inside the store should be increased drastically, which makes the customer feel safe and secure. Introduction of multinational and multi cultural products attracts the different kind of customers. Covering the entire region by dividing into small parts and establishing the stores in according to the divided regions. This makes the Argos company to reach all the customers in the United Kingdom. Availability of online shopping should be increased. Use appropriate tools (Stakeholder analysis is compulsory) to develop the systems to understand and involve appropriate stakeholders in the introduction of change. Evaluate how successful your system will be specially in handling the resistance to change in the organization. (2.2.a 2.2.b) Stakeholder management a vital role in the success of every organization it is an important an discipline which is followed by the successful people and to win support from others. Stakeholder management consist of two important elements they are Stakeholder analysis Stakeholder planning Stakeholder analysis:- Stakeholder analysis is defined as a technique which is utilize to spot out the key elements of the people whom have to be one over. Stakeholder planning:- Stakeholder planning is defined as the as defined as the procedure which built the support to make a succeed. Stakeholders are the people whose participation and support are considered to be crucial in achieving the goals and objectives of the project and leading the project to its success. So recognizing of all the stakeholders is considered to be an important activity for a project manager to guarantee the success of the project. Stakeholder can be individual within the project, individuals within the organization and individuals or groups outside the organization. Managing of stakeholders for a project involves stakeholder identification, action taking, management of the stakeholder expectations reviewing and the repeating the status, assessing stakeholder influence, analyzing the stakeholder interest and documentation of the needs of the stakeholder. Step by step process of the analyzing the stakeholder analysis:- Categorizing stakeholders:- It is the first step in the stakeholder analysis this stage things about who yours stakeholders are and all the people who are pretentious by the work and who can influence are have cover on over it, or show interest in its successful or unsuccessful conclusion. Prioritize stakeholder:- After identifying the stakeholders of company there will be long list of people and organizations who are influenced by our work. Some of people this people and organizations can have a power to block it or advance it and some of them may be interested in what we are doing Understanding the important stakeholder:- In this stage we need to know more about our stakeholders. It is essential to know about their view and reactions there project. It is also essential to know how to engage them in the project and how to communicate with them. What are the benefits of the stakeholder analysis? With the help of the stakeholder analysis a project can identified Possible issues which disorders the project Methods to minimize the possible negative force and to manage the negative stakeholders. Important people for distributing the information during the execution face Benefits of the all the stakeholders who may be affected or affect the project. Planning of the communication and strategy of managing the stakeholders during planning face of the product Groups that should get encouragement to take part in various stages of the project. Engaging all the stakeholders throughout the life cycle of the project is a vital key for the success of the project. Management of the stakeholder expectations and guaranteeing their active involvement is key essential to project as It is necessary for maintenance of the project and completing the project successfully. It gives the chance the individuals or groups to articulate their thoughts, problems, and concerns over the project. It gives a logic of liability and develops responsibility. It facilitates effectual threat identification and planning of the response. It also opens up and outstanding learning opportunity for both the stakeholders and the project team. For your chosen organization recommend the changes required to attain or sustain competitive advantage in the business world. Support your answer with appropriate models and process for change in the organization. (2.3.a) The basic objective of study was to mould the dealings between organizational culture and change defining the ways in which a privileged knowledge of organizational culture affects the process of executing change, and identifying the different stages of the change process at which the communication between organizational culture and change executing methods holds significance of the functions. Many of the present models and structures of the organization change admit the pressure of implicit proportion of organizational life at one or more different stages of the change process. These models replicate contradictory levels of granularity which respect to the process of completing organizational change and each recognizes typical stages of change execution. The model and structure of the organizational change in cultural circumstance establish in this article was urbanized to reflect different stages in the process of implementing the change where organizational culture apply different ial influence. Business development driven change:- Business development potentially consist of everything which is concerned with the excellence of the business are the organization. Business development planning firstly needs establishment of the aims for the development of the business and then originating in a strategy for business development, which would include some or all the following methods of development. Trade development New product development New market development Shape of the business organization Structure and process development Logistics and supply chain development Management and communication development Strategic development Distribution development International development New product development (NPD):- NPD is the term which explains the whole process of bringing a new product or service in to the existence to the market. Marketing according to its nature involve innovative ideas different functions of the organizations. Innovative ideas are essential for reacting to varying demand by the market which is targeted and the exerted pressure by the opponents. These changes are obvious in decision making in all marketing which includes the development of a new product. New product development process include 8 stages they are idea generation, idea screening, concept development and testing the concept, business analysis, product development, market development, market testing and product launch. Process development:- Process development is defined as developing a manufacturing process to accommodate Logistics:- Logistics is defined as a business planning structure for the management of material, facility, data and capital flows. It includes the increasingly complicated information, communication and control systems required in todays business environment. SUPPLY CHAIN MANAGEMENT:- A supply chain is the process of moving goods from the customer order through the raw materials stage. All organizations have supply chains of varying degrees, depending upon the size of the organization and the type of product manufactured. These networks obtain supplies and components, change these materials into finished products and then distribute them to the customer. Managing the chains of events in this process is what is known as supply chain management. Effective management must take into account coordination all the different pieces of this chain as quickly as possible without losing any of the quality or customer satisfaction. Acquisitions and disposals:- General form of the business development is partly subjective, partly scientific with the base of a thoughts and requirements of the business owners or chief executive officers. There are different methods and processes to expand the business which accomplish the growth and improvement and hardly ever is just one of these a single best solution. Business development is also called as black art i.e. it is difficult to analyze and difficult to apply a replicable process. Process models:- Process models of change authorize the series of events which are necessary to effect organizational change concentrating more on required basic steps of implementation than on conceptual task required. All process models tolerate homage to lewins1947 classic three stage model of change, defining the necessary succession through the phases of unfreeze, refreeze and change. Following process models which outline the series of events which are to be elaborated to varying degrees upon these necessary basic stages of change in his recent retaliation, burk2008 highlighted the role of the leadership at each stage adding a prelaunch stage focused on preparing an organization for the troubles some effects and change Process models change have been differentiated with respect to the underlying philosophical perspectives and definitions they symbolize, major underlying statements and types of sense making that describe each approach. All though the number of categories and labels in each differentiation scheme varies. There have five different process models have been classified. Evolutionary (inevitable) Teleological (planned) Life cycle (maturational) Political (strategic) Social cognitive (conceptual) Organization culture is afforded contradictory roles and significance of the function in each of these process models change. Kezar2001 reserved a 6th category of cultural change for process models particularly aimed at varying organizational culture. Process models of cultural change are identified by organizational theorists in spite of fact that the concept of culture was basically developed to clarify the in availability, not change organizational culture has constantly evolved as a crucial variable to determining the success of the efforts to realize institutional change. Both theoretical and process models of organizational change have been modernize to replicate the position of cultural dynamics in moderating efforts of the leaders to pressure the attitudes customs and performance of the supporters in organizational settings. The procedure in which organizational culture has been integrated in to these models of change which provides a frame works for considerating the questions which are addressed in this study. Develop a detail plan to implement the recommended changes and evaluate at least 3 possible outcomes organization may achieve after successful implementation. (Task 2.3.b) Implementation plan: Proper plan is required to bring change and succeed in every organization. Identifying the opportunities and available solutions should be done before the implementation. Identify all the issues of execution by gathering the required data from the important people who brings the change and can evaluate the important options like resources and priorities. In Argos implementation plans introduces the self checkout machine with embedded technology and home delivery concept. Firstly Argos should have some time line and aims to reach the objective before the implementation plan according to the plan the task should be allocated an all the necessary resources should be gathered For the execution of the implementation plan. Implementation of plan as follows:- Self checkout machine embedded with paying machine. Drive through and home delivery concept. Plan1:- Firstly self checkout machines embedded with paying machines are introduced in selected store where a wide variety of customers come to the store daily. Then all the customers are educated about how it will works the advantages of the self checkout machines embedded with paying machines explaining detail to the customers. This new technology which is introduce will avoid the customers standing in the queues by reducing their wastage of their valuable time. Then after a certain short period feedback from the customers is collected. Find out if there any issue and fix it by taking enough time without its occurrence in the future and improving the changes and developments in accordance to the customer feedback should be done. Again after a certain period of time if the product is successful without any complainants by the customers then install the product in all the stores to provide qualitative services for the customers. Finally evaluate the success percentage in the execution of pla n which expands the growth of the organization. Plan2:- Firstly advertise about the drive through and home delivery concept in selected areas. Then give a complete awareness and the working structure of the home delivery concept. Explain the advantages that customers by introducing this concept there is no need of customers to come in to the stores to buy the products. A catalog embedded with the paying machine is payment and give the details for delivery. After introducing this concept feedback of the customers is collected and the processes are monitored frequently. Delivery of the product should be made in time with any damage to the product and delay. Again after a certain period of time if the product is successful without any complainants by the customers then install the product in all the stores to provide qualitative services for the customers. Finally evaluate the success percentage in the execution of plan which expands the growth of the organization. By using the embedding technology with self check out machines and paying mac hines. Customers can find the products easily and they need not to stand in the queue for payment. They can search the products and they can able to pay the amount by using this new electronic device. Once they pay the amount they will get one receipt. When the receipt shows they can get the products in concerned counter. By using drive through customers save the time and no need to search the things what they want. So they get the served simply through the window. Once the plans are implemented successfully to bring the change in the stores people attract automatically because of the quick service. When the customers get quick service they attract to the stores hence the profits may increased more over they get the satisfaction when their expectations reached by providing the quality service hence the company goals satisfied.

Capital Punishment in America :: Argumentative Persuasive Essays

Capital Punishment in America The concept of "a life for a life" is "as old as civilization itself" (McCiellan 9). Capital punishment, the legal taking of the life of a criminal, has been utilized in response to three distinct catagories of offense. The three categories are: crimes against the person; crimes against property; and crimes which endanger the security of the nation (Horwitz 13). Capital punishment is still in use in the United States today, but has been abolished by many countries (II 536). The countries that still have the death penalty on their books, rarely employ it . The earliest writings on the subject dates as far back as 2000 B. C., but it is clear that capital punishment more or less has existed since the birth of mankind (Szumski 25). Throughout history, it has been exercised in almost all civilizations as a retribution for severe crimes, but sometimes also for the thrill and excitement. The Romans put slaves and prisoners in the Coliseum as lion food while spectators enjoyed the sight (Horwitz 13). In the early colonial states, the death penalty was applied for a vast number of crimes, just like in England, the ruler of the states in this era (II 536). In England, in the 18th century, there were approximately 220 offenses punishable by death. Some of them would today be considered as misdemeanors and petty crimes (i. e. shooting of a rabbit, the theft of a pocket handkerchief, and to cut down a cherry tree) (Horwitz 13). The majority of these were crimes dealing with property. However, transportation became an alternative to execution in the 17th century. A lot of these criminals were shipped to the U.S. (28). In the early days of our Constitution, the only segments that showed that the death penalty existed were two amendments in the Bill of Rights (Landau 11). These amendments deal with protection and rights of the accused. The fifth amendment prohibits the state from depriving an individual of life without due process of law. The eight amendment prohibits "cruel and unusual" punishment. The Supreme Court has still not determined what this phrase means. In one case in the 1890s, the question was if capital punishment violated the eight amendment. The court relied on the matter that "a definition of cruel and unusual punishment must reflect the evolving standards of decency that mark the progress of a maturing society" (14). Surveys from this era show that a majority of the people favored the death penalty. In the Middle Ages, capital punishment was also applied to animals

Personal Income Tax System In Malaysia

A tax is a financial charge or other levy imposed upon a taxpayer that known as an individual or legal entity by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxation is a compulsory levy that the government of a country will finance their expenditure by imposing charge to the persons, individuals, businesses and other bodies to allows the government provide money needed for them to run their operation and to achieve economic objective of the government. Tax is actually not meant to be paid by all people but focuses towards some class of people.As for personal income tax, it need to be paid by the person who earns income up to certain amount and for corporate tax, it imposed on the corporate entity that makes profit from the businesses. In achieving the economic objective, government will take some action such as reduction in taxable person income by the amount paid as the interest on home mortgage loans which will generates more jobs , encourage public to purchase a local produce, reducing inflation and discourage the consumption of certain goods.In Malaysia tax system, it comprises of corporate and personal income tax, custom duty and local tax. The personal income tax is liable for the individual who has income that derived from Malaysia or received in Malaysia from outside Malaysia for a year of assessment. The tax will be imposed to the resident and non-resident individual in different ways.The resident individual will subject to income tax derived from Malaysia and income received in Malaysia for outside Malaysia whereas non-resident individual will be subject to income tax accruing in or derived from Malaysia. In contrast, non-resident is subject to tax at a flat rate of 25%. In additional, income that received by an individual in Malaysia which income is derived from outside Malaysia is exempted from tax with effect from the year of assessment 2004.Under section 4 of Income Tax Act 1967, income that is su bject to tax comprises of Section 4(1)(a) which is gains from a business, Section 4(1)(b) which is gains from an employment, Section 4(1)(c) which is dividends, interest or discounts, Section 4(1)(d) which is rent, royalties or premiums, Section 4(1)(e) which is pension, annuities or other periodical payment which are not falling under any of the foregoing paragraph and lastly under Section 4(1)(f) gains that not falling under any of the foregoing paragraphs. Besides that, non-resident individual are alsosubject to tax of the amount paid in consideration of a service rendered by the person or employee for the use of property of any plant, machinery or other apparatus purchased from such person. Under capital gains, it will be tax in the form of real property gains tax. This tax is arising from disposal of real property in Malaysia.Real property gain tax is known as tax on disposal of shares in real property companies which owns shares defined value of such asset not less than 75% of the company's total tangible assets.Starting from 2010, disposal of real properties that are held for 5 years and below are subject to real property gain tax which the tax rate is 5%. In contrast, for the employment income, employer is required to deduct tax monthly from their employee’s remuneration and submit it to the Inland Revenue Board of Malaysia.For corporate income tax, resident companies are subject to tax on income accruing in or derived from Malaysia. Income that received in Malaysia from outside Malaysia is exempted from tax except for the companies that involved on the business of insurance, banking, sea or air transportation.Non-resident companies are subject to tax on income accruing in or derived from Malaysia only. Incomes that are derived from outside Malaysia which is foreign income will be non-taxable income. Business income of non-residents is subject to tax once it derived through a permanent establishment in Malaysia.There is a self-assessment in the tax system in Malaysia which required individuals to file and pay their tax based on the time requirement. An individual must file and pay their tax if they has a chargeable income for a year of assessment and has no chargeable income for the year of assessment.An individual who has a chargeable income for the year of assessment, they required to furnish a return for the immediately preceding year and have furnished a return for the immediate preceding year. Under Income Tax Act 1967 of Section 2 describe that royalty as any sums paid as right to use the artistic, patents, copyright, design, trademarks, films where such films are to be used in Malaysia. A person who is liable to pay a royalty that has a Malaysian source to an individual who is not known to him to be a resident in Malaysia and to a company, partnership or any other body of persons who does not carry a business in Malaysia.Besides that, the royalty is said to be derived from Malaysia if the responsibility for the paym ent lies with a resident of Malaysia and the responsibility for the payment lies between the government and state government itself.There is a term of local tax in Malaysia which refers to as the property tax collected by the local authorities for the provision of service to the residents. The property tax is levied on all property such as agricultural, factories, residential and shops located in the areas under jurisdiction of local authorities.Furthermore, the rate of the tax collected is different from one local government to another and it is also different in form of the property rights. Question 1(B): Examine the taxation needs of the present times (locally and internationally).So far Malaysia is using an income based direct tax for the purpose of taxation of goods and services in the country and with international transactions. So, isn’t it better for the country to switch to a consumption based indirect taxation?First of all, what is the difference between direct and indirect tax. The difference between a direct and indirect tax is a challenging issue. It depends on whether it is viewed on the economic way or on the legal way. In this case the interest is given to the economic view only.Based on economic perspective, a direct tax will refer to any levy that is both imposed and collected on a specific group of people or organizations. An example of direct taxation would be income taxes that are collected from the people who actually earn their income.In the opposite, indirect taxes are collected from someone or some organization other than the person or entity that would normally be responsible for the taxes; in other words, an indirect tax is technically an income tax levied against people, corporations, and other legal entities.A sales tax, for instance, would not be considered a direct tax because the money is collected from merchants, not from the people who actually pay the tax (the consumers). A goods and services tax in Malaysia (GST), a v alue added tax, was scheduled to be implemented by the government during the third quarter of 2011.Its purpose is to replace the sales and service tax which has been used in the country for several decades. The government is seeking additional revenue to offset its budget deficit and reduce its dependence on revenue from Petronas, Malaysia's state-owned oil company.They estimated to four-percent the tax rate in order to replace a sales-and-service tax of between five and ten percent. The Goods and Services Tax Bill 2009 was tabled for its first reading at the Dewan Rakyat (the lower house of the Malaysian parliament) on 16 December 2009.It was delayed amid mounting criticism. The government responded by asserting that the tax on oil income will not be sustainable in the future. National Consumer Complaints Centre head Muhammad Sha’ani Abdullah has said, â€Å"The government should create more awareness on what the GST is.The public cannot be blamed for their lack of understa nding, and thus, their fears†. Sha’ani says that the GST will improve accounting, reduce tax fraud, and facilitate enforcement of the upcoming Anti-Profiteering Act.Muslim Consumer Association of Malaysia leader Datuk Dr. Ma’amor Osman said the GST could help end dishonest business practices, but expressed concern about how the tax would be applied to medical products and services. A group leading the campaign against the GST, Protes which objects to the GST because of concerns about its effects on low-income Malaysians, cancelled a planned protest but has stated that they will continue to agitate against the legislation Difference between Malaysian taxation and other countries, they need to harmonize.Most of the countries in the world currently use income based taxation. Those countries use two systems for taxation purpose: territorial or residential. Malaysia is one of the few countries in the world using territory based taxation. The tax is applied mainly over local income, in other words, income from a source inside the country. Malaysia operates under a Self-Assessment System (SAS) and income is taxed on a territorial basis.Income tax in Malaysia is imposed on income accruing in, or derived from, Malaysia except for income of resident companies carrying on a business of air or sea transport, banking or insurance, which are taxed on a worldwide basis. Foreign-source income received in Malaysia is not taxable.In the residential system, residents of the country are taxed on their worldwide income (local and foreign). This difference of tax systems may overlap some time, giving rise to a taxation issue. Some taxpayer may be taxed more than once.There is another group, the United States which applies tax based on citizenship. There will be taxation conflict at the international level. For instance Malaysia and Singapore have a tax agreement in order to avoid double taxation for the same person and the same income between the two countries.B ased on the preceding, the taxation system in Malaysia should be reviewed in order to simplify the international transactions as well as multinational operations between the country and others. This could help to ease the business transactions both locally and internationally.Taxation used as a tool to attract investors which useful to note that the Malaysian Government, in trying to attract foreign direct investment, is amiable to consider pre-packaged incentives, Factors such as the size of investment, level of spin-off, employment opportunities, and technology transfer, whether of national and strategic importance will play a role for granting of the incentive. Malaysia is experiencing an increasing inflow of investors from around the world because of various reasons. One of the main reasons is the tax incentive provided by the government to attract foreign capital and know-how.At this point the country is doing very well to gain competitive attractiveness. The tax legislature in Malaysia keeps updating the tax law very often to follow the country’s development need. Switch tax policy is a need as in a multi-stage, broad-based Goods and Service tax (GST) has been announced by the Malaysian Government to replace the existing single stage sales tax and service tax. The implementation date remains unannounced at this juncture. The Malaysian tax specialists deemed more beneficial to make this switch.Experts also have argued that complexities due to timing and inflation adjustment should be avoided. To do so, the authorities need to switch the taxation system from an income based one to a consumption based one. Under such a system all business purchases would be deducted immediately.Borrowing in excess of investment would be added to income, and lending would be subtracted; the resulting tax base would be consumption. Through the tax saving resulting from expensing, the government, in effect, becomes a partner in all investments; the revenues it subsequen tly receives are best seen as the return on its investment.A consumption-based tax imposes no burden on income from marginal investments, because the private investor keeps all of the income relating to his share of the investment. As a result, such a tax does not favour present consumption over saving for future consumption, as the income tax does.Some economists view the flat tax as an alternative that is even simpler than consumption-based taxation but would achieve similar economic effects. It works by exempting most capital income from taxation at the individual level that is, only labor income is taxed.This proposal, like consumption-based taxation, suffers from the loss of  progressivity those results when the tax on most capital income is eliminated. No country uses either of these consumption-based direct taxes. To sum up, the Malaysian authorities has some changes to make in order to improve its own tax system and support the economic growth of the country.The current ta x system is not bad or unproductive, but just to improve through the establishment of a tax policy that is more or less similar to at least the neighbouring countries or least extend the bilateral and multilateral tax agreement with the business partners, as well as the foreign investors.It is also highly advisable deepen the analysis about the implementation of the consumption based taxation to determine whether the switch could be beneficial. Question 1(C): Discuss whether system of tax on goods and services is now timely and appropriate for Malaysia.Goods and services tax (GST) is known as a consumption tax based on the value-added concept. It imposed on sales of goods and services in every production. The tax consumption which the indirect tax charged towards importations and on the value added to goods and services sold by one business to another, or to the end consumer.The new tax system of GST is considered as more efficient tax system. The implementation of GST replaces the current Malaysian service tax and sales tax. Sales tax is a form of indirect taxation which imposed on consumers and collected by business entities while service tax is a form of indirect tax imposed on specified services called as taxable services when the services are provided to the consumer at the time. There are lots of arguments arrived on the introduction of GST in Malaysia especially from various parties who is the taxpayer whether it burden the peoples when being implement.GST have more comprehensive, transparent tax system. It inclusive of the manufacturing and distribution stages as well as providing a tax credit claim for GST paid on business inputs while the sales tax is imposed only at the manufacturing stage when the goods are manufactured or imported.Thus, the GST will overcome the various weaknesses inherent in the present consumption tax system such as double tax, leakages thru transfer pricing and more. The government implement GST as part of their tax reform prog ramme.The objective of this new system, GST is to enhance the capability, effectiveness and transparency of tax administration and management. GST covers all types of goods & services sold to Malaysian & non-Malaysian residents except for common commodities.Government expected that the consumers will have benefit from the price reduction in most of the goods and services which has cheaper services. As a consumer, the GST will affect us as the prices of goods and services which currently have little or no taxes will increase slightly.Although there will be slightly increase in term of pricing, the government also has decided that 40 basic goods and services will be exempted from the GST such as basic foodstuff, residential accommodation, education, health services, communication, water and electricity, public transportation, hardware and maintenance and more.There are various types of businesses that charged to GST. GST is charged and collected on all taxable goods and services produ ced in the country including imports where they need to pay the GST at the time of importation.To business supplying the good and services, they need to pay within one month at the end of taxable period, it depending towards the classification that done by the GST authorities. Thus, businesses registered under GST can charge and collect GST.The social and pricing impact studies conducted by the Ministry of Finance indicated that the suitable GST rate is in the range of 4% of value added to good and services at each stage of production. Value added in this system basically is the mark-up in arriving at the selling price of a product and service.The rate is indicated as a standard rate which is expected to give benefits and to reduce the unduly burden of the rakyat and consumers especially to whom that fall in the lower income group. A business that have annual turnover that is more than RM500, 000 needs to register for GST, this is to ensure that the small businesses are free from GS T. The registration can be done by manually or online within 28days from the end of the month where the threshold is reached.Towards businesses that are not reached the threshold, they can voluntarily apply to be registered under the GST and the businesses must remain in the system for at least 2 years followed in the policy. If the government implement it in Malaysia, they will provide a sufficient time for business and industries to make them ready as GST is the new tax system.It will be around 18 to 24 months as various businesses have different types of primary activities in their businesses. Lots of preparation need to be done including preparing their business computer system, hardware and software to get ready for this implementation.Who will responsible to handle the GST accounting and GST taxation as it involved setting up business records, calculation of GST taxes and more. Training is needed either done by the government or by sending the staff for external training as th is will increase the rate of readiness towards this implementation.In additional, the issues on transitional of GST tax need to be study as to avoid the double taxation and disruption. Therefore, they need to understand the detailed rules and consider how GST would apply to their own business operations to avoid any problems occur in future after the system is being implemented.Corruption is not a rare thing in Malaysia as businesses has already included corruption prices in goods & services. How does that not reflect additional costs to consumers? Therefore, the government need to take step in controlling the prices.They need to ensure that the businesses do not take advantage of the GST implementation to increase prices of goods to make excessive profits. A Heavier fines and penalties will be imposed to make sure that the businesses comply with the rules and procedures formulated. Towards dealing with the issues relating to non-compliance and fraud, various approaches will be used by the government.A risk assessment programme will be used to identify types of businesses and persons with high tendency to commit non-compliance and fraud. Moreover, a comprehensive audit programmes is one of the programme that being used to all business and this programme also will be used in the system to fight non-compliance and fraud cases.Thus, a business records and accounts need to be audit by independence auditor to give a true and fair view of the financial statement. Prime Minister has guaranteed that there is no inflation but with the introduction of GST, the chain of passing the cost will end up usually at the hands of consumers.The multiple stage tax of GST would rise up the final consumption price which might lead to inflation in short while. Malaysia economic would be more conservatives and tided to move forward for low income workers with a high living cost that can be seen in present time.A good approach can be seen when the government learn and get good referenc es from countries that impose GST such as Singapore and Thailand before implemented the tax scheme. Last but not least, the result of GST implementation could not be seen in this current time but they need to ensure that the GST does not burden the people, especially the lower-income group.As a business taxpayer they need to be alert and aware regarding this new implementation. Organised seminar or workshop need to be attend to have a better understanding and at the same time will reduce any conflict occur. GST awareness and education programmes need to be conducted on an on-going basis until the GST is implemented and the answer from the survey can help the government to make decision and a proper preparation need to be done as in computer system or in other medium that GST will be used in future. Therefore, the government need to give businesses ample time to be ready for GST implementation.

Analysis Of Langston Hughes s The Black Man Essay

Langston Hughes’ central purpose in writing was, in his own words, â€Å"to explain and illuminate the Negro condition in America.† Symbolism plays a huge role in this short tale and is used to represent essential ideas. The symbol in this story is Jessie B. Simple. Simple is a black man that doesn’t bite his tongue when it comes to speaking his mind. His thoughts are very similar to how the black society feels towards whites in general. Whether you agree or disagree, many people can relate to Simple’s reasoning in America today. It’s obvious that Simple feels some type of way towards whites, but he remains calm and collective. The author does a great job with using the name Simple to symbolize the views of an average black man. Hughes uses an average black man’s view on a â€Å"snake†, how blacks are being targeted, and the culture of music to illustrate the state of blacks in America today. A black man’s view on a snake is to never trust one. A snake will do wrong by you when behind your back. In todays society, being known as a snake is the last thing you want to be. The author illustrates this view by relating it to Adam and Eve. In Langston Hughes’ Tales of Simple it reads, â€Å"No, I don’t. I just want to know how come Adam and Eve was white. If they had started out black, this world might not be in the fix it is today. Eve might not of paid that serpent no attention. I never did know a Negro yet that liked a snake† (Hughes 102). The author includes this statement to stress thatShow MoreRelatedLiterary Analysis Of Langston Hughes s The Road 1402 Words   |  6 PagesRoad by Langston Hughes. Langston Hughes offers a gift in this work which is to open the heart and life will provide unlimited abundance. During this literary analysis Langston Hughes uses nature to demonstrate his main character s unwillingness to participate in life. 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