Developing A World Class Inclusive Education System Essay

The Special Education 2000 programme was introduced by the New Zealand Ministry of Education 1996. By introducing such a programme the government intended to develop a world class inclusive education system. The model and aim at that stage was to reform the education system where children with disabilities could be integrated into the mainstream education system. This would enable children with disabilities to attend their local community schools where having the same opportunities as their siblings and friends from their community. In 1996 Lipsky Gartner described inclusive education as â€Å"students with disabilities having full membership in age-appropriate classes in their neighbourhood schools, with appropriate supplementary aids and support services†. In more recent years it has become evident that inclusive education should include the participation of all students in schooling. The system had to be restructured so that the culture, policies and practices in schools c an cater to the diverse needs of all children within the community that the school is located in. Inclusive schools are based on the belief that all children can learn. They should also respect that children are different and all differences need to acknowledged and catered to. Policies, systems and the structures within schools should be enhanced to meet the needs of all children. There has been a concerted effort made by the Ministry of Education and the New Zealand government to reform inclusiveShow MoreRelatedPrinciples, Policies Frameworks of Inclusive Schooling Essay1176 Words   |  5 PagesBriefly discuss how you believe policies and legislation related to Inclusive Education could influence attitudes towards the way society accepts difference. In recent times I believe there has been a heightened awareness regarding the necessity to develop Inclusive Classrooms that celebrate difference and cater for a diverse range of learning styles and needs. My belief is reflected in the increasing amount of policies and legislation being developed at both state and Commonwealth levels. TheseRead MoreDeveloping Policies Of Trinidad And Tobago1674 Words   |  7 PagesAs I look at the developing policies of Trinidad and Tobago which embraces access to quality education. I found these document which supports our vision, the STRATEGIC PLAN OF THE MINISTRY OF EDUCATION, (MOE), (2002-2006). And MINISTRY OF EDU-CATION, EDUCATION POLICY PAPER (1993 - 2003). In the past Trinidad and Tobago has had equity and equality issues (UNESCO, 2003) these were the developing policy that embraces access to equality education for all. And in these documents the government is focusingRead MoreInclusive Education For Children With Disabilities1631 Words   |  7 PagesAbstract Inclusive education is where children with disabilities receive special education services in the general education setting. Many factors can make inclusion difficult or complex. Accommodating instruction to meet the educational needs of all students is one of the most fundamental problems in education. Many argue that inclusive practices benefit all students. While others argue that inclusive education is inadequately designed to meet the needs of exceptional students. Benefits of inclusiveRead MoreCreating a Positive Learning Environment Essay1068 Words   |  5 Pagessome potential advantages and difficulties for me as a new teacher. Education systems and services are integral to setting up a learning environment that maximises teaching and learning. I agree with Munro (2009) that being aware of what services, programs and support staff are available will be of great benefit to the learning environment, students and professional learning. I believe that adopting individual education plans, students learning profiles and modifying the curriculum can reduceRead MoreSalamanca Statement1439 Words   |  6 Pages(UNESCO, 1994) says: Regular schools with this inclusive orientation are the most effective means of combating discriminatory attitudes, creating welcoming communities, building inclusive society and achieving education for all; moreover, they provide an effective education to the majority of children and improve the efficiency and ultimately the cost effectiveness of the entire education system. (Quote from the Centre for Studies on Inclusive Education at: http://inclusion.uwe.ac.uk/csie/slmca/htm)Read MoreIn A Postmodern Industrialized Nation Like The United States1424 Words   |  6 Pagesfunction of our education system, and how they are designed to support the operation of our society as a whole. In the United States today we are a society that is driven by capitalism, fueled by the information age, and presently enjoying the benefits of a thriving post-industrial economy. The function of the social institution in Americ is to support these systems and to promote prosperity and the fluid operation of our society. Specific social institutions like our education system, the economyRead More Critical Review of Helping Students Meet the Challenges of Academic Writing by Fernsten and Reda 1386 Words   |  6 Pageswho are struggling with â€Å"negative writer self-identity. The possible causes according to Fernsten Reda are, â€Å"issues such as race, class and gender that are marginalized factors for many basic writers†, in addition to the expectations of the dominant academic culture. However, even though Fernsten Reda illuminated the ‘potential conflicts’ within the academic world, they have failed to provide conclusive evidence that supports their argument regarding their solution. Their reliance on dated researchRead MoreTechnology And The Classroom Is Extremely Beneficial For Students For A Vast Number Of Reasons961 Words   |  4 Pagesvarious forms of technology in education, these technologies are not necessarily supported by the community due to insufficient information detailing the benefits they provide in a child’s development. However, by embracing the digital world and ensuring that the technologies being implemented are engaging and fulfil individual educational requirements, students become more efficient learners and are empowered to develop positive and meaningful interpretations of the world. It is essential for educatorsRead MoreTeaching Students With Special Needs1740 Words   |  7 PagesWe live in a world where we exclude people who are different and that needs to change not only in the workplace, but also school. Students with special needs have always been separated from a regular classroom. By including special needs children, this will help the student not only thrive in academics but also in life by gaining social and technical skills. Students will feel like they are part of a regular classroom and are not excluded because of their disability. By students having a regularRead MoreChildren With Special Needs Should Spend Most Of The Time With Non Disabled Kids1643 Words   |  7 Pagesphysical disability who use wheelchair or cane. Other with learning disabilities such as autism spectrum disorder or emotional disorder. Children with special needs are like all children in that they want make friends, respect, and love, good education and job of their dream. Children with special needs can do the same things non disabled kid does, but it can take them longer, requires additional explanation or attention. Parents of children with special needs usually feel isolated and uncertain

The System Used For Reporting Under Gaas Within The United...

The way in which audit reports have been documented and presented has slightly changed since the 1940’s whereby the use of guidelines as provided by GAAS (Generally Accepted Auditing Standards) in the documentation and reporting of the report is still in use. The system used for reporting under GAAS within the United States is the pass/ fail model which analysts believe to be a very useful tool for concise and clear assessment of a fair reporting of the audited financial statements of a company. The new set of rules by the PCAOB sets out to seek the presentation of additional information regarding the process of audit pertaining to each business by rolling out new audit standards. The new standards that require that a personal signature of the engagement partner be added to the final audit reports and the second rule requiring the disclosure of Critical Audit Matters (CAMs) together with other information that explicitly relate to each audit process. The effect of these two rules by the PCAOB will in effect mean that the scope towards transparency is widened and that the users of the audited information would easily rely on the information presented by the companies without any lingering questions as to the authenticity of the reports. Audit reporting and documentation provided by the previous standards required the auditor to communicate that the audit process could only offer a reasonable assurance to the users of the conformity with the Generally Accepted AuditingShow MoreRelatedImportance of Generally Accepted Auditing Standards (GAAS)4938 Words   |  20 PagesAccepted Auditing Standards (GAAS) Miriam Manjarres November 18, 2012 Abstract The Generally Accepted Auditing Standards are standards that were developed through the American Institute of Certified Public Accountants as a foundation in conducting an audit in its reasonable accuracy. There is a need for auditors to follow the standards provided to be able to render a report of the financial statements audited stating that it is free from any misstatement. GAAS are divided into three categoriesRead MoreSolution to Auditing and Assurance Service: 1,12,B, 329605 Words   |  119 Pagescan refer to Exhibit 1.2 and respond in terms of: (1) obtaining and evaluating evidence about assertions management makes about economic actions and events, (2) ascertaining the degree of correspondence between the assertions and the appropriate reporting framework, and (3) providing an audit report (opinion). Students can also respond more generally in terms of â€Å"lending credibility† to financial statements presented by management (attestation). 1.5 An attest engagement is: â€Å"An engagement in whichRead MoreAuo 1 Study Guide Essay12292 Words   |  50 PagesAuditing and Information Systems Additional Study Questions/ Study Guide 1. Accounting Information Systems Competency 302.1.1: Nature and Purpose The student understands the nature and purpose of information systems. * What is the difference between transaction processing systems, management information systems, and decision support systems? 2. Transaction processing systems - document financial activities 3. Management information systems - used to collect qualitativeRead MoreCase Study Essay2170 Words   |  9 PagesEnron Corporation began as a small natural gas distributor and, over the course of 15 years, grew to become the seventh largest company in the United States. Soon after the federal deregulation of natural gas pipelines in 1985, Enron was born by the merging of Houston Natural Gas and InterNorth, a Nebraska pipeline company. Initially, Enron was merely involved in the distribution of gas, but it later became a market maker in facilitating the buying and selling of futures of natural gas, electricityRead MoreAudit and Assurance Services3085 Words   |  12 PagesChanges in the method that organizations employ in conducting business also increase the danger of fraudulent financial reporting. Financial failures and high profile scandals within business environment between 2000 and 2002 have necessitated market regulators to call for scrutiny in the corporate financial re porting in the United States. The occurrence of fraudulent practices within business environment made the stakeholders to call for risk management, governance as well as increase in the scrutinyRead MoreWhat Does Forensic Mean?3765 Words   |  16 Pages1. What does forensic mean? From Latin forensis ‘in open court, public,’ - Relating to, used in, or appropriate for courts of law or for public discussion or argumentation. - Of, relating to, or used in debate or argument; rhetorical. - Relating to the use of science or technology in the investigation and establishment of facts or evidence in a court of law: a forensic laboratory. http://www.thefreedictionary.com/forensic 2. Define forensic accounting. Forensic accounting is a typeRead MoreAccounting Terminology Guide17204 Words   |  69 PagesO  |  P  |  Q  |  R  |  S  |  T  |  U  |  V  | W  |  Y  |  Z   The  New  York  State  Society  of  CPAs  (NYSSCPA)  General  Committee  on  Public  Relations  has   prepared  this  glossary  as  an  educational  tool  for  journalists  who  report  on  and  interpret  financial   information.   How  to  Use  this  Guide   To  jump  to  a  letter  in  the  alphabet,  click  the  letter  at  the  top.   When  you  see  Ã¢â‚¬Å"Top  of  Page†,  click  the  link   and  it  will  bring  you  here.   Capitalized  terms  that  appear  within  definitions  of  other  terms  are  also  defined  in  this  guideRead MoreFinancial Statement Frauds29904 Words   |  120 PagesAuditor’s Responsibili ty for Detecting Financial Statement Fraud - Tiina Intal and Linh Thuy Do Graduate Business School School of Economics and Commercial Law Gà ¶teborg University ISSN 1403-851X Printed by Elanders Novum Abstract Financial reporting frauds and earnings manipulation have attracted high profile attention recently. There have been several cases by businesses of what appears to be financial statement fraud, which have been undetected by the auditors. In this thesis, the main purposeRead MorePhar Mor Case8496 Words   |  34 Pagescontributing to an environment conducive to accounting fraud . Understand what factors may inappropriately influence the client-auditor relationship and auditor independence Understand auditor legal liability issues related to suits brought by plaintiffs under both statutory and COmmonlaw INTRODUCTION In December 1995, the flamboyant entrepreneur Michael Mickey Monus, formerly president and chief operating officer (COO) of the deep-discount retail chain PharMor, Inc., was sentenced to 19 years and sevenRead MoreFord and Toyota Case Study Essay3959 Words   |  16 Pagesengineered by Henry Ford. They are one of the world’s largest producers of cars and trucks. They and their subsidiaries also engage in other businesses, including financing vehicles. They have two operating sectors: automotive and financial services. Within these sectors, their business is divided into reportable segments based upon the organizational structure that they use to evaluate performance and make decisions on resource allocation, as well as availability and materiality of separate financial

Corporate Critical Perspectives on Accounting

Question: Discuss about the Corporate Critical Perspectives on Accounting. Answer: Introduction: Corporate failure is identified to be common for both the readings. Both the article readings basically introduce accounting and regulation rules in response to the occurrence of corporate failure (Carnegie OConnell, 2014, pp. 461-463; Rankin et al., 2012, pp. 370-371). Also, highlights the fact that often the audit process is responsible for corporate failure. However, readings differ with one another as Rankin et al. (2012, pp. 366-379) is about indicators and causes leading to the incidence of corporate failure along with case study on global crisis. On the other hand, Carnegie and OConnell (2014, pp. 451-459) is identified to be mentioning about four main periods in Australia with respect to various issues associated with failure of accounting in different sectors and corporate collapse. While, Rankin et al.(2012, p. 369) state the main issue to be as practices of corporate governance that ultimately leads to the corporate failure due to various factors like failed internal cont rols, ineffective board meetings and decisions, audit process and illuminated cash flow. In the article by Carnegie and OConnell (2014, pp. 459-464), it has been argued that failure in following any rules of accounting include factors like financial reporting, audit reformed. These two major factors of accounting failure are also responsible for causing corporate failure. So, basically both the readings point out to the fact that indeed the audit process is a major influencing factor in the process of management and accounting. According to Rankin Et al (2012) audit independence can be an important solution to corporate failure. This is because audit independence can lead to avoid greed for power (Hamilton Micklethwait, 2006, p. 11). However, despite brining about audit independence some other factors of corporate failure would still exist like poor strategic decisions taken by the ineffective board members making an impact on governance (Hamilton Micklethwait, 2006, p. 11). Therefore, keeping these factors in mind regulation in accounting should be taken as another measure for tackling corporate failure. References Carnegie, G. D., OConnell, B. T. (2014). A longitudinal study of the interplay of corporate collapse, accounting failure and governance change in Australia: Early 1890s to early 2000s. Critical Perspectives on Accounting, 25(6), 446-468. Hamilton, S., Micklethwait, A. (2006). Greed and corporate failure. The Lessons from Recent. Rankin, M., Stanton, P. A., McGowan, S. C., Ferlauto, K., Tilling, M. (2012). Contemporary issues in accounting: Wiley.

Restructuring of an Architectural Marvel Sydney Opera House

Building of a new Opera House One of the wondrous of an architecture, an icon for art, Sydney Opera House is a piece of excellence and an evidence of refined technological skills. It is the face of Sydney and a worldwide fame for art and culture. The construction of Opera House was a task of full of challenges with intrusion of conflicting views and nose poking by the Government agencies (Fromonot, 1998). A well thought plan was not able to get implemented and the costs were escalating at an exponential rate. Hence, a new opera house construction is under the task and under the guidance of project management. The project aspirations should be mapped into well thought plans with missions and prospective goals. A capable organization For a capable organization, a competent project manager is the soul. They manage the objectives, build up the requirements, mange any kind of constraint imbibing to the principles of cost, scope and quality. These most critical aspects of time, cost and quality should be decided in the requirement analysis phase with a vision to complete the target in the proposed dimensions. Architectural freedom(Murray, 2003) is necessary but it should be provided within the permissible limits of laws and requirements, clearly stating everything required in the initial phase itself. The chief architect of SOH project, Utzon, was given complete freedom in every aspect of project development and there were intrusions from the Government before the completion of design which lead to a poor implementation with escalated costs and delayed completion. Hence, it is evident that requirement analysis phase (Bourne, 2007) is the most critical time of project analysis. The aspects of design should be amalgama ted with complexities of time and cost for efficient execution of the plan. For rebuilding SOH, requirements would be critically gathered and frozen before entering onto the next design phase and efficient construction plan would be prepared within the proposed deadline and prescribed budget before heading on to actual implementation. It is a myth that collaboration between the project heads would be sufficient for such a great project and hence it is essential to have project manager to dwell deeper into every critical issue and coordinate with the heads to manage and balance of the dimensions(Shofner, 2006) of project undertaken. Technical training for juniors architects is a must for executing highly skilled plan and project. A project manager wears a multi-colored hat of responsibilities(Kerzner, 2013) ensuring that everyone is feeling empowered and is executing respective tasks. Starting from development of the project plan, heading towards management of potential stakeholders, communication plans, project schedule, budget, and then moving forward for risks or potential threats. Project manager plays a principal role in real life projects. If there is an executing committee, member must be skilled and aware of every potential opportunity and beware of any potential threat. Strengths of any organization target ing for a new design of opera house would be the key stakeholders involved, their knowledge and skills, their innovative practices and their competencies to make a balance between cost, time and quality. Management skills and Innovation Capabilities to successfully complete the task would be borne out of a well made, discussed and implemented requirement document with an inclusion of every aspect of project headed by a manager. Innovation is a key catalyst(Cleland, 1999) and a driving force for every project management. At that time of development, technology was not so advanced to incorporate changes in the middle phases of project design but, as far as modern times are concerned, agile practices (Dalcher, 2009)can be put into effect so that any requirement change can be flexibly imbibed in the project plan and executed in the project design without much increase in costs or delays in the plan. The goals proposed should be optimistic but should prevent from being over optimistic. Semantic web (Schevers et.al, 2007) principles should be put into practice with latest advancements. Agile practices are innovative skills that should be made a part of the project for redesigning of SOH project in order to prevent any kind of delays or potential failures. To bring ideas to fruition, government policies, clients requirements and project budgets must be clearly defined and understood prior to initiation of design phase. An extensive analysis phase is required by a skilled team in order to accommodate every necessary element of project development. Other innovative strategies for construction of the roof should be implemented by finalizing the architecture plan and including all the aspects of technical, transformational and transactional roles(Watson, 2006). There must be graphically mapped engineering design techniques implemented for design of various patterns of the roofs to minimize the cost and optimize the presentation. Earlier the process for roof design was iterative but now conventional approaches should be overcome by other models of project development which includes risks, call for changes and are efficient in enhancing the productivity and construction practices in less amount of time. Various layers can be constructed in parallel with an aim to reduce time of overall project development. Relevant domains of knowledge It is quite critical to excel and empower in key knowledge arenas before taking up the project. This large scaled SOH project needs to have a leader more than a manager. There are various areas such as project perspective, architectural bend, engineering excellence(Morris, 1983), project analysis, critical evaluation, risk management, resource allocation etc. which needs to be mastered. There is a need of various innovative practices, and project tools for management tasks like, work breakdown structures, value management, and critical path analysis etc. Project manager should have a control of every dimension of the project and he is the face of it. An architect project lead should have multi-faceted design (House, 1976)approach and should cooperate with construction manager or consultant to cater to the issues of budget, quality control or scheduling. An engineering project lead should have an insight through all stages of research and development taking into account a knowledge of laws, requirements or infrastructure varying from region to region. Cordial relation with communities It is crucial to develop cordial and communicative relationship, with all the committees involved by including their fair requirements and by catering to their policies which fall in the domain of the project tasks. Also, some of the constraints of the project should be explained by the project manager to the committees involved. This is an evidence of competency of the project manager and the team. Communities are appointed to monitor all the tasks and to have a control over the activities, budget and time of the project. Project manager must have an open communication with these communities in order to incorporate requirements, changes, updates, potential opportunities(El-Sabaa, 2001) or threats for the ongoing project. Views and feedback of the communities must be regarded and respected. Feasibility check Economic Aspect: Economically the project can be balanced to have a proper planning prior to the design phase by freezing the requirements and to keep a margin to incorporate changes at a later phase. A complete budget report(Whetten, 2011) should be prepared and discussed with the respective authority. Technical Aspect: It is quite feasible to include various innovative and technologically advanced practices into the functioning but keeping a check over knowledge and skills of the construction workers and junior engineers involved. Computer aided design (Drew, 1999)techniques must be included with proper guidance given to the staff for an effective use. Operational Aspect: The construction and engineering tasks taken up by the project should be aided by consultants and experienced managers in order to effectively operate the procedures and develop the tasks. Gaps and Requirements PRESENT SYSTEM GAP(Y/N) REQUIREMENTS Cost overrun Y An extensive insight into costs and preparing an initial contract for overall cost with slight modifications Deadline exceeded Y Complete planning and full analysis of time schedule with due dates and abidance of deadlines Iterative but innovative practices Y Technologically proficient and incorporating of agile principles into practice along with tools Non flexible to include changes at a later phase Y Flexible approaches towards project development Manual planning and compilation Y Automated tools and principles of constructions and management COMMUNICATION PLAN Communication plan for the project should be planned well in advance and must be fulfilled as per the assigned roles. The documents are an agreement and hence they should be prepared, preserved and practiced during the project life cycle. Stakeholder Document Name Document format Document Due date Project Manager, Project Engineer, Project Architect, Client Requirement Analysis Document Complete requirements from coordination of clients Before initiation of design phase and freezing of requirements and plan Project Manager, Project Engineer, Project Architect Design Document Mapping of requirements to structure design for approval Before starting of construction project, design should be complete Project Manager Government Agencies, Client Legal Document Approved document with law and order Before and during requirement analysis Project Manager, Project Architect, Contractor Construction Manual Technical document specifying intricacies of architectural details and designs At the end of the design phase to initiate construction phase. Project Manager, Project Engineer Interior Manual Design specification for interior engineering and mechanical principles and requirements To be prepared partially before initiation of construction phase and partly during it. Project Manager, Committee, Client Milestones Report A periodic analysis of development cycle and achievable milestones During complete life cycle of project development. Hence, it is widely exemplified that the role of a project manager is really crucial in regard with every communication plan, to monitor and act as a bridge between every other stakeholder and maintaining a good flow of communication via written documents among all the stakeholders in all the phases of project development and construction. Risks associated With adoption of various innovation techniques and best technological practices, there are various risks incurring such as delays due to natural factors, change of government policies, on-site accidents and numerous more. One would be crucial selection of engineers and architects to be appointed for the project, to check their competency for a large scale, multi-million dollar project and to evaluate their experience and skills. This could be done by efficient screening prior to allocation of tasks. An unquestionable lead of the project manager could lead to a greater risk for avoiding potential drawbacks occurring in the development of the system. A collaboration of team and suggestions by all should be welcomed and given regard to come up with a best design in least possible time and budget. Input of some great minds is better than lead of one individual. In case of any appointed committee(Ziegler, 1973), members should be able to guide the practices and not just hold a political v iew. Other construction, technical or performance risks were involved with introduction of new technologies and use of computer aided mechanisms with less competency of workers. # Risk Area Likelihood Risk Owner Project Impact-Mitigation Plan 1 Site accidents during construction leading to loss of life or curbing the development High The responsibility of risks lies over the Project Architect who is planning and controlling the tasks and over contractor handling the construction job Site accidents can be controlled by careful monitoring of the plan and careful implementation of activities. 2 Inexperienced personnel either in team, committee or governing body. Medium This is the task of project manager to appoint personnel based over experience in large scale real life projects Complete and careful screening of contenders and having an insight into their working background. 3 Incompetency of committee selected Medium Government who appointed the committee members Technically aware group to provide valuable suggestions 4 Introduction of new technologies Medium Project manager and other heads adopting new technologies with untrained personnel Training of the employees with use of computers to calculate mechanical aspects The final plan Hence, it is suggested to have a final plan with lead of a project manager, specifying all the critical details prior to design phase and with humble coordination of appointed legal committees and government. So, rebuilding of Opera House could be successful with blend of innovation and spices of management. APPENDIX Stakeholders It is really important to have an insight of who is important and what counts for the development of any architectural project. Stakeholders can pose both as an opportunity or as a potential threat. Position Internal/ External Role PROJECT MANAGER INTERNAL To have a control over each department and analyze monitor all the elements of project LEAD ARCHITECT INTERNAL To develop project plan well completed in requirement phase to incur a list of complete architect and techniques used with potential technologies required. LEAD ENIGINEERING INTERNAL To have a deep analysis of structural engineering and to incorporate key ideas of every field of engineering and to develop plans. CONTRACTORS OR SUB-CONTRACTORS INTERNAL OR EXTERNAL To take up contracts handling physics of system, mechanics of the project and other essential requirements. LEGAL COMMITTEES(Should be technically aware and skilled) EXTERNAL To monitor the tasks and have a check about deadline and costs. GOVERNEMNT AGENCIES EXTERNAL To go hand in hand with legal constructs and to give permissions and a threshold for freedom for architectural plans. CUSTOMER OR CLIENT( state of new South Wales) EXTERNAL To approve and mention all the requirements prior to design and to cooperate in project development. CONSULTING FIRMS EXTERNAL To handle technologies required like computer based 3D site positioning machine or geothermal pumps etc. CONSTRUCTION WORKERS EXTERNAL To build required designs in the allotted budget and within the time line of deadlines. KEY STAKEHOLDERS This table gives relevant skills and roles taken up by each stakeholder. Project Manager Project Engineer Project Architect Committees Government Agencies Organization SOH SOH SOH SOH SOH, NSW Role in Project Leader, Mentor, Controller Key issues regarding engineering aspects Key issues for design and modeling Monitor and check the ongoing process Legalize and politicize the proceedings Unique Features Competent Leadership, Visionary Knowledgeable, Skilled, Competent, Technological Skilled, Efficient Cooperative, Skilled, Technical Legal, Cooperative, Less intrusive Level of Interest Major Major Major High Medium Level of Influence Major High High Medium Medium Suggestions on managing relationship Efficient to collaborate everything under one umbrella Skilled and technically aware to manage key tasks or outsource new technology Skilled and aware of best suited design techniques and control over construction workers Should completely justify any suggestions and be flexible to accept any decisions suited for the project Should not interfere more than required and pre-decide the required threshold of freedom.

Historical Development of Health Care Ethics Methods

Introduction Medical ethics is an area that has aroused enthusiasm and controversy in terms of investigation and finding a position in society. In raising and sustaining interest, medical ethics continue to draw more considerable attention in terms of research and inquiry. On the other hand, controversy has been ignited to a standstill in classifying medical ethics as either a field or a discipline.Advertising We will write a custom research paper sample on Historical Development of Health Care Ethics Methods specifically for you for only $16.05 $11/page Learn More Nevertheless, according to definitions that have been provided to discipline and field, together with what methods constitute, Sugarman and Sulmasy opine that medical ethics should be perceived as a field that embraces inquiry and integrates many subjects rather than viewing it as a discipline on its own.1 In the midst of all this, common sense still drive among scholars in this field due to t heir uniform consensus that medical ethics as a body of knowledge cannot function on its own instead it functions appropriately depending on other areas. The position taken by the authors point out to one thing, medical ethicists share ordinary subject matter but the diverse disciplinary mode of investigation of the subject. Therefore, to medical ethicists, the shared common theme is the normative aspect of health care and the way they approach this is through the integration of wide varieties of disciplines2. Consequently, the various disciplines in their nature employ a wide variety of methods, whereby some of the ways are shared by different disciplines while others are unique to a particular subject. 3 Notably, medical ethics has been explained as a field that embraces different disciplines and methods hence the rise of diverse sub-areas of interests and specialization. For instance, there are medical ethicists with backgrounds in philosophy, theology, healthcare, history, and t o mention but a few. Consequently, the majority of medical ethics have specialized in critical areas of education, consulting, policy analysis and writing, and expert witness. Further, just like any other field, medical ethicists are not experts all-round, and specialization characterizes medical ethicists.Advertising Looking for research paper on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More Indeed, today it is conventional to find specialists in research ethics, ethical issues in genetics, public health ethics, ethical issues at the end of life, and many more depending on academic, training, and professional background.4 Understanding bioethics and its contribution to a broader body of knowledge of medicine require an adequate account of the field history since its inception to its current position. It is in this respect that this research paper aims at providing the historical development of healthcare ethics methods wi th the aim to understand how normative practices in healthcare ethics have developed over time. Bioethics in the early stages Traditional period The development of bioethics is perceived to be heavily implicated by multiple factors and occurrences in the history of humanity and progress in medicine and biology. Before the period of 1945, development in medicine was appreciated and encouraged as solutions to humankind problems became inevitable. However, it is also during this period that laxity in moral probity was pronounced.5 What majority of practitioners thought was necessary was the recitation of the Hippocratic Oath upon graduating as medical practitioners6. As a result, the period before 1945 was primarily characterized by little consideration of medical ethics, and many of practitioners were probably guided by informal and self-convictions of moral beliefs and character. Many people viewed the practitioners to be, â€Å"jealous, quarrelsome, and delighted in annoying and ri diculing each other†.7 In general, medical practitioners had established mistrust among the people, and the overall actions of the practitioners were viewed to be aimed at killing and not saving lives. All was not lost, as this was the period when it could be said the birth of medical ethics was inevitable, and expectations were high. This was the period when patterns of medical ethics became a constant novelty in the field of medicine. The work of Richard Cabot (1869-1939) became the driving force in initiating medical ethics during this period. Cabot noted that medical practitioners need some forms of medical ethics to carry out their duties more effectively. All together, Cabot observed that medical practitioners required a thorough understanding of aspects of diseases including: causes, signs, symptoms, courses, prognoses, treatments, as it pertains to individual patients.8Advertising We will write a custom research paper sample on Historical Development of Health Car e Ethics Methods specifically for you for only $16.05 $11/page Learn More From the above expression, Cabot observed that the new roles and duties of doctors were to be premised within lenses of moral and ethical performance of a task. This led the author to propose numerous measures that practitioners were to abide to establish and seek extensive cooperation between physicians and all subsequent professionals that have an interest in the care management of the patient. Further, the need for accurate records of patient care which was to be effectively kept and analyzed. Next, the number of patients each doctor was supposed to treat was to be undertaken in a way that does not compromise attention to other patients. Also, practitioners were required to inform their patients about their diagnosis, and their treatment explained to them more appropriately. Moreover, practitioners were to uphold  the utmost respects for their patients and not be used for teaching purposes without their consent. Besides, senior practitioners were required to ensure they respect their juniors and  the harmonious relationship established between them. Lastly, disputes among the profession were to be handled by established committees. Development of medical ethics in the 1950s 1945 to around 1950 acted as a period of transition from the traditional period. During this period, a lot of observation had been made, and some of the practitioners developed a passion for sanctifying the negative perception that had developed and persisted in the field. One such figure that became prominent during this period was known as Ceriani.9 In the company of other practitioners, the doctor embarked on activities and strategies that eventually saw some organization in the field of medicine. For instances, the combined efforts of the practitioners resulted into improvement in medical education, an organization in the field especially with the adoption of code of ethics, regulat ion of the licensure in the area, stigmatization of immoral acts in the field and improvement of the overall administration of medicine. Efforts during this period were directed at reclaiming the moral image of medicine as a field. Subsequently, there was the establishment of the Code of Ethics by the American Medical Association. The code became essential and beneficial to the field, especially in informing medical practitioners about their primary duty to the patients. According to expressions in the system, the practitioners were to refrain from unorthodox, uneducated and unethical practices that could harm their patients.10Advertising Looking for research paper on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More Growth of medical ethics in the 1960s Momentum in medical ethics was evidenced in the early 1960s, especially after the revision that was done on the Code of Ethics in 1966. Upon this ratification in 1966, medical ethics were reduced from an earlier number of ten to seven, and the expression of these principles was in clear terms. On overall, the established principles required physicians to uphold utmost respect for the rights of the patients they were attending, to improve on their professional skills, to operate with the disciplinary limits of the profession willingly, to ensure thorough consultation where necessary, to keep confidences and to always work as good citizens.11 Together, the principles outlined limitations on the extent physicians could restrict or allow independent medical judgment or on how to obtain professional income other than the outlined remuneration for services. Consequently, it became clear that ethics performed the role that ensured professional cohesion and respectability. Contribution of religion to the growth of bioethics Ethics within the understanding of religion The position of theologists is that theology is composed of specific norms that can be applied comprehensively to any new or complicated situation in the environment.12 As such, theology promotes understanding that the presence of beliefs about creation, responsibility, sin, and salvation are adopted to ensure that individuals act within the specified moral limits and a clear direction of progress is established.13 Thus, a religious position can be interpreted to postulate that there are a universal human nature and an acceptable unified ideal of the good society. To reinforce this, medical ethicists in the Catholic community observe that people have a common environment and an acceptable allied model of good society.14 As a result of having shared experiences and common fundamental values, a common ground always emerges of what to permit, prohibit, or limit about sci ence, innovation, and genetic engineering. In their overall applications, it is expressed that the ethical methods of theology cannot be perceived to be either separated or insulated from one another or even detached from the realities and dilemmas of particular historical contexts. Theologists’ contribution to the development of bioethics During the early 1960s, the majority of theologists commanded significant influence in outlining the basic ethics in the medical field. For instance, theologists, in this period, became pivotal in defining questions that guided the emerging field. It is anticipated and almost accepted the conclusion that the desire of theologists together with that of philosophers was largely ignited by the emergence of new biomedical technologies.15 Bioethics exhibit great appreciative work from critical protestant theologians such as Joseph Fletcher, Paul Ramsey, and James Gustafson, who is contributing to the emerging field, incorporated ideas of self-sa crificial love, covenant, creation and image of God16. The understanding was that incorporation of these aspects in the field of medicine was paramount in ensuring the moral ability of area.17 Another group was that of Catholic theologians’ who included Richard McCormick, Charles Curran, and Germain Grisez who brought immense benefit to the emerging field by introducing the traditions of authoritative teaching and moral law18. Subsequently, theologians such as Ramsey, Gustafson, McCormick, and Lebacqz who served in essential policy bodies in 1970, 1975, 1981 and 1983 respectively19 took a more active role in designing policy framework for bioethics while at the same time working to enrich the field. Examples of the vital bodies the theologians served under include National Commission on the Protection of Human Subjects of Biomedical and Behavioral Research (1974); and the President’s Commission for the Study of Ethical Problems in Medicine and Biomedical Behavioral Res earch in 197920. By being part of these bodies, the theologians became key pillars in providing resourceful help in the creation of bioethics institutes. For instance, the early publication and edition of the Encyclopedia of Bioethics were immensely designed and enriched by theologians. The success of theologians in their various capacities in these initial stages of bioethics development can be associated to the presence of long-standing traditions of reflection on life, death, and suffering which had provided a fertile ground for the establishment of moral conduct norms and moral philosophy at the moment of development.21 Development of bioethics in institutions Role of conferences Before institutions and centers became the major fortified avenues in which bioethics methods were cemented and developed, meetings played significant roles. The discussions became critical in the 1960s when considerable changes in terms of innovations and development were being realized in medicine. Th is was a turmoil period in medicine as social and ethical problems emerged from the increasing medical and scientific progress.22 In the majority of these conferences held in major cities of the USA, medical scientists gathered to discuss the significant issues that were affecting the medical field as science and technology became inevitable. Themes of the conferences leaned significantly to the morality of medicine and the area as large where the idea was to explore how well drug could perform in larger society even as social and ethical problems became a setback. According to S. Marsh, one of the conferences key personalities, medicine in the growing science and technological world was becoming remote and indifferent to human values.23 As a result, there was a need for the field of medicine to remind itself of the fact that it is a human factor that should override everything else in medicine administration. Due to this, Tenney, observed that the primary aim of the conferences dur ing the time was to, â€Å"examine the issues of conscience in medical and scientific progress, not simply the question of the survival or the extinction of man, but what kind of survival and a future of what nature?†24 This led to a cornucopia of time during the conferences being dedicated to discussing genetics and brain sciences and mainly to discuss and debate ethical considerations that could guide the identified issues. Institutions and centers where bioethics developed The end of the 1960s and start of a new decade of 1970s witnessed the shift of debates and discussions of medical ethics from the conferences to development and enrichment of medical ethics in interpretive centers. The observation that was made for this was that there was a paramount need to move from conferences and its procedures to a more disciplined, careful, long-range way of operation in which concrete solutions to emerging ethical problems could be found.25 Institutions were preferred as the best avenues given their relative possession of critical resources that could be used in establishing concrete bioethics methods. The foundation of the centers was largely ingrained in tremendous work of conferences where materials from meetings became tools of developing framework of research, which now had to be carried out in permanent centers. As a result, three key centers which became avenues for the development and growth of bioethics discourse were created. These centers included the Institute of Society, Ethics and the Life Sciences (The Hastings Center); the Kennedy Institute of Ethics at Georgetown University; and the Society for Health and Human Values26. The Hastings Center became operational in the mid-1960s, pioneered by Dan Callahan and William Gaylin. The need to do intensive research on abortion is what drove Dan Callahan into developing the desire to initiate the center. Observation made by Dan was that the list of controversial moral questions that were appearing in t he biomedical world was becoming more abundant and given that conferences and media had become prominent, the issue was that there was the absence of provision for concentrated interdisciplinary study.27 Therefore, the effect of abortion and its related aspects could not be explored adequately outside an established center of a distinguished body of literature and concrete frameworks. After the initial processes of equipping the center with adequate human resource and infrastructure, four areas emerged in which the center became prominent in terms of research: death and dying, behavior control, genetic engineering and counseling, and population control. Activities of the center became famous mainly through the organizing of symposium and conferences. As a result, the center is credited for inviting and having one of the largest pools of scientists and non-scientists who came together for topical discussions and debates which propelled bioethics into the intellectual map.28 The Kenne dy Institute’s pioneer was Andre E. Hallegers, a research scientist in the area of fetal physiology. As a research scientist, Andre became prominent in organizing conferences on abortion, especially in 1967, which he did in collaboration with Kennedy Foundation. After the conference, the scientist developed an urge that occasional meetings could not address the emerging issues in reproductive sciences and what was needed was a center that could turn to be a scholarly unit for these issues. As the center developed into a full academic organization, it was clear that it became an avenue where bioethics studies became more pronounced and an avenue where organization and assembling of scientists and moral ethicists shared platform and knowledge that became critical and resourceful in development of bioethics. More so, the center is credited with fostering professorships, fellowships, and courses by creating the tools for research specifically in the Bibliography of Bioethics and the Encyclopedia of Bioethics.29 Another center was the Society for Health and Human Values, which was appreciated for its role in the development of the field of bioethics. The center was a matured idea following discussion between United Ministries in Education and Methodist and Presbyterian Churches. Primary aims for the establishment of the center rose from the identified concern to do with ‘depersonalization of medical students and the tendency to teach mechanistic medicine30. As a way of providing the necessary contribution in the medical field, the society became critical in identifying the related problems, forming groups that could develop methods to clarify and assist in solving the issues and subsequently developing a change in professional attitude and public awareness. Following this, the society became deep-seated in identifying and solving ethical issues in health care and advocating for medical humanities. This way, the community did participate significantly i n the creation and development of bioethics methods. Conclusion In this short account on the development of healthcare ethics, it has become clear that the field of bioethics possesses multiple origins in interdependent areas. Nevertheless, the majority of early contributors and field development were drawn from theology institutions, and their overall role to the ground is enormous. However, it has to be remembered that as time has elapsed, the field of bioethics has continued to grow and expand, especially as dynamism engulfs the entire field of medicine and society. Development of science and technology has guaranteed the continued growth of the field of bioethics, which is likely to continue. Although the field in concerted efforts to establish its unique methods, it should not be forgotten that much will still come from other areas, a situation that will see bioethics continue to depend on other disciplines. Endnotes 1 Jeremy Sugarman and Daniel P. Sulmasy, Methods in Medical E thics (WA: Georgetown University Press, 2010) p.5. 2 Jeremy Sugarman and Daniel P. Sulmasy, ibid, p.79 3 Jeremy Sugarman and Daniel P. Sulmasy, ibid, p.6. 4 Jeremy Sugarman and Daniel P. Sulmasy, ibid, p.7. 5 Albert R. Jonsen, The Birth of Bioethics (NY: Oxford University Press, 1998) p.4. 6 Albert R. Jonsen, ibid, p.100 7 Albert R. Jonsen, ibid, p.5. 8 Albert R. Jonsen, ibid, p.6. 9 Albert R. Jonsen, ibid, p.7. 10 Albert R. Jonsen, ibid, p.8. 11 Albert R. Jonsen, ibid, p.9. 12 Jeremy Sugarman and Daniel P. Sulmasy, ibid, p.34. 13 Jeremy Sugarman and Daniel P. Sulmasy, ibid, p.73. 14 Albert R. Jonsen, ibid, p.79. 15 Jeremy Sugarman and Daniel P. Sulmasy, ibid, p.75. 16 Jeremy Sugarman and Daniel P. Sulmasy, ibid, p.41 17 Albert R. Jonsen, ibid, p.73. 18 Jeremy Sugarman and Daniel P. Sulmasy, ibid, p.76. 19 Jeremy Sugarman and Daniel P. Sulmasy, ibid, p.35. 20 Jeremy Sugarman and Daniel P. Sulmasy, ibid, p.36. 21 Jeremy Sugarman and Daniel P. Sulmasy, ibid, p.77. 22 Jeremy Sugarman a nd Daniel P. Sulmasy, ibid, p.13. 23 Jeremy Sugarman and Daniel P. Sulmasy, ibid, p.14. 24 Jeremy Sugarman and Daniel P. Sulmasy, ibid, p.15. 25 Jeremy Sugarman and Daniel P. Sulmasy, ibid, p.18. 26 Jeremy Sugarman and Daniel P. Sulmasy, ibid, p.20. 27 Jeremy Sugarman and Daniel P. Sulmasy, ibid, p.21. 28 Jeremy Sugarman and Daniel P. Sulmasy, ibid, p.22. 29 Jeremy Sugarman and Daniel P. Sulmasy, ibid, p.23. 30 Jeremy Sugarman and Daniel P. Sulmasy , ibid, p.24 Bibliography Jonsen, Albert. R. The Birth of Bioethics. NY: Oxford University Press, 1998. Sugarman Jeremy and Sulmasy, Daniel. Methods in Medical Ethics. WA: Georgetown University Press, 2010. This research paper on Historical Development of Health Care Ethics Methods was written and submitted by user Arielle Harper to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

car in 1950s essays

car in 1950s essays 6a)Factory owners and workers developed co-operative strategies to deal with the unemployment. Thousand of individuals lost their jobs and became unemployed for the several years. The economic sectors hardest hit were the pulp and paper industries, agriculture, and mining. Most of the cars have also affected a big impact on the women, men, and children. Before the cars were invented the women looked after their children, cooked, and looked after the house, and men were the ones who were working on the farms to provide their family to survive. b) The different industries that were stimulated as a result of the increased ownership were the manufacturing, production, and last but not least the mining. c) Having an automobile was really a success during the1950s. With the automobiles, it was easier for the parents to find the jobs with better pays, and shorter hours. Also they would use the car to get themselves to their jobs, and get their children to school. Another thing that was good about the automobile was that they could have gone more out, spend more time with the family and friends, such as go to the cinemas, shopping, and vacations. d) The big conflict about the automobiles, was that the people spend a lot of their money on the gas, fixing the cars, and paying the insurance. It also created the air pollution, and the car accidents. e) People should find the low paying insurance, better cars that spend less gas and other requirements. To prevent the air pollution, they should try to avoid using the car as much as they can. Moreover, they should be more careful while driving the car to avoid car accidents, and any injuries. 7. a) The Oshawa Canada car plant number #1 is North Americas most productive auto plant: workers there produce cars faster than just about anywhere else. Although there is some manufacturing in all large cities, more than three-fourths of Canadian manufacturing employment is locate ...

Advertisment Essay Example | Topics and Well Written Essays - 1000 words

Advertisment - Essay Example One of its most famous commercial, with a slogan â€Å"Spray more, get more†, which, by the way, has more than 50 million views on Youtube, mat be regarded as the epitome of the utilization of the ‘sex sells’ concept and stereotyping of women. Axe is a brand that produces such hygiene products for men as body spray, body wash, and deodorant. The entire campaign of this brand is comprised of the commercials that have one common theme in all of them. More specifically, in all the commercials of the advertising campaign of the brand, the main character is a man who is chased by a great number of attractive women. The overall idea of the entire campaign is that once a man uses one of the Axe products, he will become desirable for all women he meets. Using such a template for the ads, the advertisers draw a distinctive dividing line between genders and present women as objects in order to target the consumer group. In other words, they tend to create particular stereotypes about genders and use the ‘sex sells’ concept to promote their products. Accordingly to the current studies, the sexual objectification (so-called fetishisation) of female body has become a tendency in modern advertising. Researches show that compared to man, women are portrayed in a sexual manner more often (Brodolini, Giomi, Sansoneti, and Tota 19). The advertisement chosen for the analysis follows the same common scheme of all the ads of the brand. In the very beginning, a young attractive woman feels a particular kind of smell, which is the smell of Axe body spray. She likes it, starts running towards the source of the smell and sees many other girls running through the wild forest in search of the source of the smell. Each of the girls tries to reach the source first. In their pursuit, they overcome a wide range of obstacles: they swim across the sea, climb to the top of the hill and then climb down and finally come to the sea coast. There appears a young man

Economic growth and convergence in poor countries Dissertation

Economic growth and convergence in poor countries - Dissertation Example d stimulation of the sales by means of advertising, personal sales, public relations and various material incentives addressed to consumers, agents and sellers; provision of price conditions, that include planning of the systems and price levels for provided goods, defining technology of price, credit, discount usage; satisfaction of technical and social norms of the region where the products are sold, which means the duty to provide appropriate security of product consumption and environment protection, accordance to moral norms, appropriate level of consumer value of the product; managing economic growth activity as a system, i.e. planning, carrying out and control of economic growth program and individual duties of each participant of production process; evaluation of the risks and profits, efficiency of economic growth decisions. The given paper will provide the analysis of the problems, which developing countries face on the way to economic growth and will prove that in order to stimulate economy, it is necessary to provide innovations in the field of marketing and management. Research analysis and limitations The research process should cover a number of stages. First and foremost, the detailed review of literature is performed, to identify the gaps in research and develop a clearer picture of contemporary management practices in the developing countries. The development of the research question was followed by the analysis of the available literature and potential research objects. Researched countries made the whole research relevant, efficient, and justified. The choice of Ukraine as an example was followed by the development of the research instrument and its analysis. The most important research findings include: The prevailing majority of developing... During the process of market-oriented reformatting a new model of economic development was shaped in many developing countries. It is characterized by high degree of economical openness towards foreign commerce. Many developing countries face the following problems:†¢Ã‚  Limited domestic demand, caused by total pauperization of the population and large-scale humiliation of pre-reforming savings. It leads to narrowness of domestic market, which produces a small volume of solvent demand, regardless of relatively big population. Under such circumstances export becomes a significant factor of economic growth, which is abnormal for economical security of the state, and affects the perspectives of the state influence on the processes of world economy. Market narrowness does not produce appropriate stimulus for investment in the state from domestic and foreign investors.†¢Ã‚  Unfavorable nature of investment climate, caused by incompleteness of the market-addresses institutional r eforms, high level of interference of state institutions and officials into economical activity, high rates of corruption, incompleteness of market infrastructure. It produces the narrowness of domestic market and detracts the capital flows from the country.For example, the crisis of Ukrainian economy was caused by insufficiently considered monetary policy of the government and influence of the structures that are interested in creation of economy of non-payment. Government is planning to remove these structures.

SWOT (strengths, weaknesses, opportunities, and threats) Essay

SWOT (strengths, weaknesses, opportunities, and threats) - Essay Example He battered down government regulations and interference to make banking far more global than before, but he had to face immense criticism for raising voice for laissez-faire Capitalism. Some blamed Walter for bringing excessive loans to third world countries by contraindicating with government regulations for charging interest. According to his biographer Phillip Zweig: â€Å"he was a shy, insecure, and trembling personality† as a rising executive but he revolutionized the old systems in a magnificent way. Huey Peirce Long was the former governor of Louisiana and a Democrat politician, reputed as the champion of common people. He was remnant of Populist ideology and criticized Federal Reserve Bank intensely. He believed that its policies were responsible for Great Depression; so he launched Share Our Wealth Plan but failed to elaborate how he will institute it. He was known for extremist mannerism against his opponents, preoccupation with presidential ambitions and flamboyant lifestyle. Long was successful as Louisiana governor in 1928 elections by winning enough support by his enormous campaigns, criticizing corporate sector and depicting the wealthy as parasites. It is also to be noted that he worked more for his state Louisiana, compared to the nation (Brinkley, 1983). His life has enjoyed fascination in literature, movies, and music Just when he started gaining more fame, he was assassinated and this has left his story, headstrong, charismatic yet unaccomplished. William Allen White (1868- 1944); was an influential American journalist, â€Å"the Emporia Gazette† former editor, a liberal Republican politician and the leader of Progressive movement in Kansas. He emerged as the spokesperson for the Middle America in his time. White gained attention all over the country because of his undaunted editorials in the Emporia Gazette, against the

The Structure And Function Of Antibodies

The Structure And Function Of Antibodies There is a type of white blood cell called plasma cells which are produced in the bone marrow as B cells then mature into plasma cells, these produce antibodies. Antibodies are either attached to cell surface membranes or secreted as soluble glycoproteins. Antibodies are large Y-shaped proteins which the immune system uses to neutralise and lead to the elimination of foreign bodies. Antibodies are glycoproteins, due to carbohydrates binding to amino acid residues on the polypeptides; these are composed of four polypeptide chains, of which, two heavy chains and two light chains to form the complete antibody. There are small regions at the tip of the antibody called the antigen binding sites; this region is hugely diverse due to random genetic mutations leading to amino acid chain variations causing a hyper variable region that allows it to bind to many different antigens. Adaptive immunity is the immune response that involves antibodies. It is undeveloped at birth, and is the response of the lymphocytes to specific antigens. Antibodies are heavy globular plasma proteins that belong to the family of proteins, immunoglobins. They have sugar chains attached to some of their amino acids making them glycoproteins. Each of their heavy chains has two regions; the constant region (carboxyl-terminal end) for biological effector functions and the variable region (amino-terminal end) for antigen recognition. The light and heavy chains forming the antibody have inter and intra chain disulphide bridges which hold the chains together, the quantity of bonds varies between different antibody molecules. They have a hinge region where the arms of the antibody molecule form a Y-shape; it is named the hinge region due to segmental flexibility at this point. Antibodies have a massively variable antigen binding site due to the different heavy and light chain amino acid configurations. After birth the only antibodies present in the body are the ones passed over by passive immunization from the mother. Early active immune system antibodies develop in the first few years of life. The main function of each antibody is to specifically bind to one or few similar antigens (foreign molecules). The structure of antibodies relates to the three main functions; activity, versatility and specificity. Antibodies prevent pathogens from damaging or entering cells by binding to them. Antibodies stimulate macrophages to engage in the removal of pathogens and also stimulate other immune responses. They bind to various cells such as phagocytes, lymphocytes, platelets etc. this binding leads to the activation of these cells to perform immune functions such as antibody production and phagocytosis. Antibodies can also bind together when theyà ¢Ã¢â€š ¬Ã¢â€ž ¢re bound to pathogens, linking them together and stopping the pathogens from moving or causing damage. The function of an antibody binding to an antigen is provided by the structure of the variable region which has the antigen-binding site (known as the Fragment antigen-binding fragment made from one constant and one variable region); the variable amino acid configuration allows a diverse possibility of specific antibodies to bind with antigens found on foreign bodies. The Fragment crystallisable region at the base of the antibody triggers the appropriate immune response for the situation, for example clumping together (where the Fab fragment joins with the Fc region of another antibody) or triggering the release of histamine in an allergic reaction. There are five different antibody isotypes in humans; IgG, IgA, IgM, IgD, and IgE. IgG is the main antibody in the blood however it can move throughout the bodyà ¢Ã¢â€š ¬Ã¢â€ž ¢s tissue. It forms the majority of the active immune antibody response to pathogens. It is also able to cross the placenta during pregnancy, passing on passive immunisation from the mother to the developing foetus. IgA is present in bodily fluids in entrances to the body, such as tears, breast milk, and saliva and also in the respiratory tract, urogenital tract and digestive tract, and its function is to prevent colonisation from pathogens. IgM is either present on B cell surfaces or in a soluble secreted form (in which is the largest antibody due to its pentamer form) in the blood and it is involved in the early immune response and can kill pathogens. IgD is the antigen receptor on B cells not already exposed to antigens. IgE is involved in the allergic response to foreign bodies and releases histamine when bound to allergens. The B cell will produce these various isotypes at different stages of its development. Antibodies are secreted by a type of white blood cell called a plasma cell. Antibodies can occur in two physical forms, a soluble form that is secreted from the cell, and a membrane-bound form that is attached to the surface of a B cell and is referred to as the B cell receptor (BCR). The BCR is only found on the surface of B cells and facilitates the activation of these cells and their subsequent differentiation into either antibody factories called plasma cells, or memory B cells that will survive in the body and remember that same antigen so the B cells can respond faster upon future exposure.[4] In most cases, interaction of the B cell with a T helper cell is necessary to produce full activation of the B cell and, therefore, antibody generation following antigen binding.[5] Soluble antibodies are released into the blood and tissue fluids, as well as many secretions to continue to survey for invading microorganisms.

Essay --

Latin American countries should provide free birth control devices to all its citizens. Giving free birth control devices will cause a cascade effect that will help these countries that are in poverty. Since many of these Latin American countries are in poverty such as Brazil, Colombia and Guatemala it will make these countries have less deaths, crime and drug trafficking. In many of these countries there are huge amounts of drug trafficking and gang violence happening in these same countries that have a huge poverty and high amount of children born. Since many of these children are born with poverty they struggle to eat. Providing birth control devices for the Latin American countries would allow a lesser birth rate in these countries allowing these family to afford a living rather than having to survive whether it be legal or not. Since these countries are not providing birth control devices there is a high birth rate that far exceeds the income that one can provide. However there are many different ways that are birth control such as pills, condoms, etc.; since none of these devi...

Tax Compliance

A sound tax system should identify surpluses in the economy and should tax in such a fashion as to cause minimal damage to productive activity. Tax collection should act as a catalyst for economic growth, Ideally a tax system should be neutral with respect to its effect on economic behavior. In the real world, however, it is impossible to achieve neutrality.Administrative feasibility and practicability are two important constraints on tax policy. These are also matters of convenience to varying egress. A tax policy is administratively feasible when its enforcement does not cost too much. At the same time administrative feasibility should not be an excuse to compromise the original objective. Further a tax structure should treat equally those individuals who are approximately in the same situation and account for differences among people who are in dissimilar situations.Finally, every tax should be collected at the time or in the manner in which it is the most convenient for the contr ibutor to pay it, and every tax should be contrived s both to take out and keep out of the sockets of people as little as possible over and above what it brings to the public treasury (Davies, 1986). However, the tax administrators of developing countries face many challenges in the massive task of tax collection. Nevertheless the problem of tax evasion bothers tax administrators of developing countries and developed countries alike.In the real world, those who wish to reduce their tax liability have more choices than Just tax evasion. Smarter and more sophisticated taxpayers, who find the cost/risk of evasion greater than the benefit, practice risk free legal ways of on-payment of taxes rather than blatant tax evasion, which is popularly known as tax avoidance. In many countries, there are perfectly legal tax avoidance strategies for minimizing tax liabilities. For the government, the results of tax evasion and tax avoidance are the same; for the taxpayer, however, tax avoidance is preferable because there are less or no chances of getting caught and prosecuted.Its is also believed the relatively less wealthy and consequently less well-advised people engage in tax evasion whereas relatively more wealthy and better-advised people practice tax avoidance. Therefore, the lost to government revenue on account tax avoidance is much greater compared to tax evasion. For effective revenue collection, governments need to curb not only the tax evasion but also the tax avoidance becomes difficult to the taxpayer. BACKGROUND OF THE STUDY: Tax have always been the traditional source of government revenue.But while the government has the authority and right to impose taxes on its sovereign, there is a limit to what it can compulsory collect from the people. Besides, taxpayers usually view taxes as additional burden specially in times of economic difficulty. Almost every year, the revenues generated by the government are far short of expected expenditures. The ever increasin g budget deficit brought about by the increasing public expenditure is a big problem faced by the government which has compelled national leaders to impose higher collection goals upon revenue generating agencies in the hope of coping up with the big deficiency in funds.The Bureau of Internal Revenue (BIRR), the Bureau of Customs (BOCA) and the land transformation Office (L TO) are the main agencies mandated to collect tax revenues. Among the revenue generating agencies, the Bureau Of Internal Revenue's share in he national revenue is about (80%). Making the BIRR the national government's foremost revenue-generating agency. It likewise plays an important role in implementing the policy of the State to promote sustainable economic growth through the rationalization of the Philippine Internal Revenue tax system including tax administration.The BIRR also aims to provide , as much as possible, an equitable relief to a greater number of taxpayers in order to improve levels of disposable income and increase economic activity; and to create a robust business environment to enable firms to be competitive in regional as well as et global market, at the same mime that the State ensures that government is able to provide for the needs of those under its Jurisdiction and care (Sec. 2 of the Tax Reform Act of 1997).The BIRR is currently undergoing a process of transformation to make the agency taxpayer-focused. This is being undertaken through implementation of change initiatives that are directed to: 1) reform the tax system to make it simpler and suit the Philippine culture; 2) reengineering the tax processes to make them simpler; more efficient and transparent; 3) restructure the BIRR to give it financial and administrative legibility; and 4) redesign the human resource policies, systems and procedures to transform the workforce to be more responsive to taxpayers' needs.Measures to enhance the Bureau's revenue-generating capacity are also being implemented. Foremost of these measures are the implementation of the Voluntary Assessment Program and Compromise Settlement Program and expansion of coverage/scope of the creditable withholding tax system. A technology-based system that promotes the paperless filling of ax returns and payment of taxes was also adopted through the Electronic Filing and Payment System (peps).To enhance the collection performance of the Bureau, three basic strategies were initially adopted, and these are: 1) intensify the use of new systems (e. G. The Reconciliation of Listings for Enforcement or RELIEF System) and Tax Reconciliation System; 2) enhance the security of tax payments through the use of electronic broadcasting system and expansion of implementation of the peps; and 3) tap non- traditional sources of revenues for additional collection.Toward these the Bureau has been implementing several work programs which are directed towards: 1) more effective taxpayer compliance control systems; 2) effective detection and elim ination of revenue leakages; 3) intensified enforcement of tax laws; 4) implementation of BIRR-private sector good and honest governance programs; 5) organizational adjustments; 6) active support to legislative revenue measures; and 7) deployment of productivity and effectiveness enhancement technology.Another program of the BIRR that is aimed to increase revenue collection is the expansion of external linkages which has benefited the government in terms of eliminating the cost of physical transmittal of documents and making information exchange between agencies easier. The BIRR has already implemented an external tie- up with government agencies such as the Bureau of Customs, to monitor the transmission of import transactions and to identify potential registrants and the Securities and Exchange Commission to identify unregistered corporate taxpayers.A memorandum of Agreement was also signed with the Department of Interior and Local Government so as to facilitate the updated remitta nce of Lugs. With all the programs initiated by the Bureau of Internal Revenue to meet the demands for higher tax collection, it cannot be argued that a well-run Bureau is radical to the effective implementation of these programs. Hence, high performance management practices must be in place within the organization in order to improve organizational performance, in particular, actual tax collection.In this regard, Brewer and Selene (2000) showed that the most important variables among the factors that influenced organizational performance were efficacy, teamwork, building human capital, structure of task, protection of employees, concern for the public interest, and task motivation. In conclusion, they perceived that these variables have one thing in moon: They are elements of a high-involvement workplace strategy. Performance is higher in agencies that empower employees, clients, and other stakeholders.In line with the above discussion, this study is conducted to examine the relati onship of performance management practices to the implementation of the tax collection programs and level of taxpayers' satisfaction on the performance of BIRR Revenue 39 south, Guenon City. THEORETICAL FRAMEWORK This study primarily premised on the mandate of the Bureau of Internal Revenue to assess and collect all national internal revenue taxes, fees and charges, and to enforce all forfeitures, penalties and fines connected therewith, including the execution of Judgments in all cases decided in its favor by the Court of Tax Appeals and the ordinary courts (Sec. Of the National Internal Revenue Code of 1997). Acquire (2000) further states that collection of taxes remains to be one of the primary undertakings of any government, in order to provide sufficient funds with which the nation's economy may be sustained or developed. In this light, it has become the enduring goal of every tax authority, be it one that serves a developed or developing nation, to seek and implement strategie s and technologies that support the continuing improvement of their collection systems. Employee Empowerment.One way to assist with pushing the operational decisions down through the organization is by empowering the employees (Howard, 1997). This can be achieved by giving employees information about organization performance; providing rewards based on action using that information, giving employees knowledge that enables them to understand and effectively use this information, and finally allowing employees the power to make the decisions that will actually influence organizational erection and performance (Wall et. Al. , 2002).This needs to be extended right down to the lowest levels of the organization. With participative climates it is important that employees are allowed, encouraged and have the opportunity to participate in problem solving teams. It is hopes that this participation will have a cascading effect of employee involvement support† (Tussle et. Al. , 2000). Par ticipative work environments need a ‘systems approach' (Bowen & Castoff, 2004). Participation needs to be reinforced with the appropriate supporting systems to assist the organization o be both effective and sufficient.For a participative environment to be successful there needs to be formal training in problem solving and communications (Tussle et. Al. , 2000). â€Å"Appropriate ongoing training enables employees to develop the knowledge required for effective performance† (Ordain et. Al. , 2005). Information Sharing. Information sharing and dissemination appears to be a critical component of HISS. There are three components as way to involve employees. These are ‘participative decision making, ‘suggestion meetings' and the more generic ‘information sharing.Effective HISS give employees all the information required to be involved and participate, without overloading them with information and details that they are either not interested in, don't need, or are unable to process (White et. Al. , 2003). I t should not simply be a system which management uses to ‘offload' information onto employees. The depth and detail of the information needs to be carefully balanced and assessed. Too much information can make the employees feel overwhelmed and undervalue (Bowen et. Al. , 2004).Not enough information can make employees fell that management is ‘holding out', and potentially cause satisfaction and mistrust as employees question why information is being withheld. There needs to be support within the organization that encourages employees to participate fully in the process of involvement. Many of the definitions of HISS fail to acknowledge that the system needs various organizational supports in the forms of appropriate rewards, communication practices, and training and selection procedures (Leotard Jar. , & Lealer, 1994). Rewards.Remuneration should be reflective of the desire to encourage employees to continue training. T he remuneration needs to be clearly linked to goals and individually tailored to acknowledge differences in intrinsic motivations (Glutamine et. Al. , 2008). Many authors feel that financial participation (gain sharing/profit sharing/employee ownership schemes) is an essential part of high involvement management (Hustled & Becker, 2006; Cochin & Steersman, 2004; MacDougal, 2005; Prefer, 2006). Employees also need to feel that they are to be compensated for effective use of power, information and knowledge (Vandenberg et. L. , 2008). It is important that it does really involve actual power transference to all staff and through to lower level (Hardy Alibi O' Sullivan, 2008). Financial participation, a form of indirect employee involvement, has been associated with improved economic performance (Addison & Bellied, 2000). Skill based pay encourages functional flexibility through cross training and teamwork, although ‘pay for Job' is the most equitable way for employees to be paid because it removes individual differences, is more transparent and less subjective (Long & Shields, 2005).However, high involvement management firms are more likely to use ‘person-based' pay rather than ‘Job-based' pay (Long & Shields, 2005). Person-based' pay fits a highly educated workforce, and HISS are likely to demand cognitive and interpersonal skills, such as problem solving, teamwork and communication (Flatted & Gillie, 2004). HISS are more likely to have team-based rewards, variable pay programs (skill-based, gain sharing, employee ownership) and flexible benefits (Richards, 2006).These schemes actively encourage employee participation in the organization. If organizations do not have any form of payment that actively invests the employee in the success of the system and the effect on organizational turnover. Employees need to be fully involved – this needs to include compensation policies to properly motivate employees to fully participate in HISS (Luau & May, 2008). â€Å"Pay should be clearly linked† to HISS (Glutamine et. Al. , 2008). Another component of HISS has been performance appraisals.However, performance appraisals often fail to improve the performance of the employees, instead creating an atmosphere of distrust amongst the employees, who see performance appraisal as solely a means of control and accountability (Lee, 2006). Juneau (2002) believes that â€Å"appraisals invariably fail†¦ Because leaders at the top lace is supported in the literature by the lack of ongoing training that is available to managers to administer the process correctly. Knowledge: Training, Skill Development and Decision Making.Many of the current practices involve workers taking on a higher level of skill and becoming skilled problem solvers, which helps to increase involvement in decision making with the aim of increasing flexibility and multi-killing (Guthrie, 2001). â€Å"High performance workplace practices convey an intention by employers to attain competitive advantage based on high involvement, flexible assignment, and/or enhanced team working† (Whitfield, 2000). Wilson & Western (2001) also identified training as an area where companies failed to fully enhance their organization's potential, and therefore fail to optimize the effect of systems such as HISS.They listed many components that are lacking in current training systems, such as: training and development plans remaining unchanged from year to year, initial enthusiasm replaced by lethargy, and the training an development need bearing no relation to the actual nature of the business. Finally, White et. Al. , (2003) emphasized that high involvement work practices must be part of a system, in order to be successful. Guy (2003) found that high involvement work practices work because they allow employees tm make decisions that make a difference to the organization.Decision-making by lower level employees improves performance for various reason s. For example it allows employee to use tacit knowledge that may not necessarily be available to higher-level managers. The freedom to make these decisions (alone or associated with performance pay) provides motivation for greater effort. This study also finds support in the New Public Administration (PM) paradigm. PM was advocated as a means to achieve greater governmental responsiveness to public demands. Under PM, governmental agencies seek to become effective and responsive to constituents.Baggy and Franken (2001) observed that PM views the science of â€Å"public administration† more as â€Å"public management. ,† Often an â€Å"attitude of customer service† is seen as an appeal o this â€Å"liberation management model. † Tendered and Tendered (2000) observed that governance involves a ‘ complex set of interactions† and â€Å"complex value conflicts. † They advocate viewing the general public as citizens, not as customers. They co ntend that while PM is the â€Å"dominant paradigm,† it needs to have a broader and longer- term perspective.Frederickson (2006) argued that PM was the work of â€Å"scholars, theorist, and researchers† and a potential risk was the decreased ability to â€Å"implement policy' Hater (2009) observed the results and efficiency were key attributes of agency performance under PM. Wise (2002) observed that three competing drivers within PM are: social equity (fair treatment); demagnification (engaging citizens in bureaucracy) and humiliation (employee focus). HISTORICAL BACKGROUND In the Philippines, the Bureau of Internal Revenue (BIRR) is the leading agency tasked assess and collect all national internal revenue taxes, fees and charges, and toThe power, authority and functions of the Bureau of Internal Revenue (BIRR) have been outlined in the Administrative Code of 1987. The BIRR, which shall be headed by and subject to the supervision and control of the Commissioner of I nternal Revenue, who shall be appointed by the President upon the recommendation of the Secretary, shall have the following functions: 1. Assess and collect all taxes, fees and charges and account for all revenues collected; 2. Exercise duly delegated police powers for the proper performance of its functions and duties; 3.Prevent and prosecute tax evasions and all other illegal economic activities; 4. Exercise supervision and control over its constituent and subordinate units; and 5. Perform such other functions as may be provided by law. Pursuant to the provisions of Sec. 21 of R. A. 8424, the sources of revenue that are deemed to be national internal revenue taxes and administered by the BIRR are income tax, estate and donor's taxes, value-added tax, other percentage taxes, excise tax, documentary stamp taxes, and such other taxes as are or hereafter may be imposed and collected by the Bureau of Internal Revenue.The Bureau, being the country premier tax administrative agency, has a significant role in the achievement f economic development objectives Through its revenue performance, it is able to provide the financial resources needed to support programs and projects for development. The revenue performance accounts for at least 80% of the government's entire revenue target (Annual Report, 2001). The BIRR is currently undergoing a process of transformation to make the agency taxpayer-focused.This is being undertaken through implementation of change initiatives that are directed to: 1) reform the tax system to make it simpler and suit the Philippine culture; 2) reengineering the tax processes to make them simpler, more efficient and transparent; ) restructure the BIRR to give it financial and administrative flexibility; and 4) redesign the human resource policies, systems and procedures to transform the workforce to be more responsive to taxpayers' needs (De Ass's, 2009).Measures to enhance the Bureau's revenue-generating capability are also being implemented . Foremost of these measures are the implementation of the Voluntary Assessment Program and Compromise Settlement Program and expansion of coverage/scope of the creditable withholding tax system. A technology-based system that promotes the paperless ailing of tax returns and payment of taxes was also adopted through the Electronic Filling and Payment System (peps).Toward these the Bureau has been implementing work programs which are directed towards: 1) more effective taxpayer compliance control systems; 2) effective detection and elimination of revenue leakages; 3) intensified enforcement of tax laws; 4) implementation of BIRR-private sector good and honest governance programs; 5) organizational adjustments; 6) active support to legislative revenue measures; and 7) deployment of productivity and effectiveness enhancement technology.Some venue programs initiated to improve tax collection include the following: Monitoring of Taxpayers, Enhancement of the Enforcement System, Collectio n Enforcement and Assessment, Taxpayer Information and Education, Legal, the so- called Integrated Tax System and the Expansion of External Linkages. The Monitoring of Taxpayers is a BIRR program which seeks to strengthen control over taxpayers especially those considered as large taxpayers. This aims to promote taxpayer compliance through extensive monitoring.Under the enforcement program initiatives to improve the investigation of tax fraud and policy cases are undertaken. The purpose of this program is to audit large taxpayers, issue assessment notices, recommend tax fraud cases, and to conduct surveillance activities. These activities are undertaken not only to increase revenue collection but also to gather and process data for tax policy analysis and revenue projection. CONCEPTUAL FRAMEWORK The research paradigm of this study is shown in Figure 1 .The input of the study is in the implementation of Tax Compliance Program of BIRR Revenue 39 South, Guenon City are the Basis of Let ter Notice Issuance and Guidelines and Procedures in handling LEN. A discussion of the performance management raciest in terms of teamwork, customer service practice and process improvement. The process is the comparative assessment of the groups of respondents through survey questionnaire, interview, documentary analysis and statistical treatment.The output is the efficient and effective implementation of Letter Notice Issuance, improved services, and satisfied taxpayer. Input Figure I FIGURE 1 Implementation of Tax Compliance Program Covering the Letter Notice Issuance on the Performance Process Output of Internal Revenue Office OR 39 Statement of the problem: This study primarily aim to examine the implementation of tax compliance program n the Basis of Letter Notice Issuance on the performance of the Bureau of Internal Revenue Region 39 South, Guenon City.Specifically, the study seek to answer the following questions: 1. To what extent are the respondents officers and tax payers respondents implement the Tax Compliance Program on the Letter Notices Issuance in terms of the following: 1. 1 Basis of LEN issuance and 1. 2 Guidelines and Procedures in handling LEN 2. How significant is the difference on the assessment of the revenue officers and tax payers as to the implementation of Tax Collection Program of Revenue Region 39 South, Guenon City cited in problem no. 3. As assessed by the groups of respondents, to what extent the following performance management practices observed in BIRR Revenue Region 39 South, Guenon City? 3. 1 Team work 3. 2 Customer service practices 3. 3 Process improvement 4. How significant is the difference in the assessment of the groups of respondents as to the extent the performance management practices cited in problem no. 3 is observed in BIRR Revenue Region 39 South, Guenon City? 5.How significant is the relationship between performance management practices and the implementation of Letter Notice Issuance with regards to the over all reference of Region 39 South, Guenon City? Hypothesis The study will test the following hypothesis at . 05 level of significance. 1. There is no significant difference on the assessment of the groups of respondents with regards to letter notice issuance when their respective companies are grouped in terms of the following. 1. 1 Basis of LEN Issuance 1. 2 Guidelines and Procedures I Handling LEN 2.There is no significant difference in the assessment of the groups of respondents with the performance management practices observed in Region No. 39 South, Guenon City. 2. 1 Teamwork 2. Service Customer Service 2. 3 Process improvement Significance of the Study This study is beneficial to the following: Bureau of Internal Revenue. The findings of this study will provide useful inputs and credible evidence to help inform policy-makers in the agency in formulating some policies relevant to the use of sending tax letters to taxpayers to enhance voluntary compliance and more broadly, in an y enforcement policy.BIRR Revenue Region No. 39 South, Guenon City. This study may positively influence the future reporting behavior of taxpayers in BIRR Revenue Region No. 39 South, Guenon City in ERM of accurate reporting of â€Å"true tax liability. † This study may also raise the awareness and knowledge of taxpayers in the research locale about their tax obligations as well as their privileges. BIRR Employees. This study will serve as an eye opener for BIRR employees of their respective roles in enhancing voluntary tax compliance among taxpayers.They will be more mindful of observing procedures described by law and existing internal rules in enforcing the use of Lens to verify tax deficiencies in case of discrepancies. Taxpayers. Through this study, taxpayers will have a broader knowledge and peer understanding of their obligations and rights as well as the appropriate sanctions imposed on delinquent taxpayers and evaders. Further, this study will serve as a feedback mec hanism for taxpayers of BIRR Revenue Region No. 39 South, Guenon City. Feedback from taxpayers, if addressed appropriately, will engage taxpayers to improved tax compliance.Public. Since the expected outcome of this study is an increased revenue collection, the public will benefit the most since additional revenue to the government will mean better public service through its programs and projects particularly for poverty alleviation. Researcher. This study will contribute to the intellectual foundation and technical know-how of the researcher in the field of tax collection schemes and strategies, enforcement or monitoring mechanisms, policy formulation and decision-making.Other Researchers. The findings of this study will provide useful reference for future researchers on the topic about factors and drivers of voluntary tax compliance. SCOPE AND DELIMITATION OF THE STUDY The scope of this study will be limited to the use of Letter Notice (LEN) issuance in enhancing voluntary complia nce of taxpayers of BIRR Revenue Region No. 9 South, Guenon City and the performance practices of the Bureau of Customs personnel.To address this objective, this study focuses only o the knowledge level of the taxpayer respondents about Lens their assessment on the extent to which Lens enhance their tax compliance. An assessment of the knowledge level of the taxpayer respondents about the Lens will cover only the basis of LEN issuance and guidelines and procedures in handling Lens. Differentiating factors in the taxpayer respondents' knowledge about Lens will be confined to the following (management performance practices of BOCA such asTeamwork, Customer Service practices and process improvements). The respondents of the study will cover 100 registered business taxpayers and 50 BIRR officers and employees in Guenon City. The study covered the year 2013. Definition of terms For a better understanding of this study, the following terms are conceptually and operationally defined: Basis of LEN Issuance. This is one aspect used in this study to measure the knowledge of the respondents about Lens.Sample indicators include: LEN informs a taxpayer of discrepancy of sales/purchases for a particular taxable period; LEN gives detailed information as to the source or basis of the discrepancy in the amount of sales/purchases; and LEN is an issue-based assessment which means that it will cover only specific discrepancies discovered under the third-party information matching system. Corporation. This refers to a form of business organization which that has shareholders and a board of directors that govern how the organization will be run.The shareholders are the owners. A corporation will continue to exist even after a shareholder dies. Form of Business Organization. This refers to how a business is structured. The common forms of business organization are sole proprietorship, partnership and corporation. Guidelines and Procedures in Handling Lens. This is one aspect used in this study to measure the knowledge of the respondents about Lens. Sample indicators include: an LEN recipient is given the opportunity to refute the discrepancy raised by the LEN usually within 10 days; when the customers.Suppliers fail or refuse to cooperate with the request, the BIRR officer may consider the LEN as true and correct; and installment payment is allowed in cases where the tax liabilities exceeds five endured thousand pesos (IPPP,OHO. O). Customer Service Practices. These refer to the following practices, routinely seeking input from the taxpayers about services of BIRR, easy filing of complaints about services by the taxpayers use of inputs from the taxpayers to improve services to resolve complaints from taxpayers in timely fashion.Letters. This refers to a broad intervention category of any written communication between revenue the tax authority and any type of taxpayer. Such letters can take the form of general messages of personal notifications, reminders, noti ces, warnings or final warnings – forever collectively they all aim to generate or enhance compliance levels, from the general public or know tax offenders. Letter Notice Issuance (Lens).This serves as a notice to a taxpayer that it will be subjected to audit or investigation with specific reference to the result of information obtained from third party sources. Partnership. This refers to a form of business organization where two or more individuals utilize their money, talent and labor to build a company. All partners personally share in the profit and loss of the company.