British Mercantilism Essay -- essays research papers

Financial thoughts and frameworks go back and forth. Numerous frameworks have fizzled and many have succeeded. The British arrangement of mercantilism was very a decent framework for England. They rounded up benefits from their settlements. The main issue was that they didn't give enough monetary opportunity to their settlements. At pretty much every turn, the British attempted to confine what their states could do and whom they could exchange with. Looking back, I accept that the British may have been more permissive on their limitations in light of the fact that the steady disallowances in the long run lead to revolution†¦ Britain didn't legitimately control its states. Rather, they let business entities control and give assets and staples to the provinces. Advanced organizations discover their underlying foundations in these Joint-stock organizations. The business entities were involved a gathering of business visionaries who gave the assets to all the journeys and supplies. The individuals financing the organization generally controlled the province too.      The Dominion of New England was set up by English authorities to join the settlements into one barrier against the Native      Americans. It was controlled by a man named Andros, who started to collect assessments on all the settlers without first getting contribution from the different congregations from the states. The Dominion of New England was in the end overwhelmed. Andros was being scanned for in light of the failings of this Dominion, so he hid and attempted to get away from the provinces by dressing like a lady. Be that as it may, his boots parted with him.      The pioneers were developing increasingly more disappointed by the financial framework the British were driving on them, and afterward the Molasses Act came. This Act put high duties on sugar, molasses and rum brought into New England in a push to forestall pilgrim exchange with the French West Indies sugar islands of Martinique and Guadeloupe. English sugar dealers on the islands of Barbados, Antigua and Jamaica had grumbled to Parliament. The law was ordered to limit non-British exchange and to additionally authorize the idea that exchange was to be done uniquely on British possessed boats. In light of this Act, the homesteaders started to sneak merchandise into the provinces.      Parliament likewise passed a progression of Navigation Laws, which further limited exchange from the settlements. Cromwell antiquated... ...particle and thoughts and to construct provincial solidarity, and, in 1774, these boards of trustees arranged the path for the First Continental Congress. The delegates at this First Continental Congress, with the exception of a couple of radicals, had not met to think about autonomy, yet wished uniquely to convince the British government to perceive their privileges. An arrangement of compromise offered by Joseph Galloway was dismissed. It was concurred that the states would decline to import British products until pilgrim complaints were corrected, those complaints were recorded in petitions to the lord, and the congress deferred.      The British commercial framework was destined for fiasco from the second that the pioneers set foot on the new mainland. From the outset the British gave the pioneers a specific sentiment of autonomy, at that point they put the neckline on and anticipated that the pilgrims should do everything that they asked them to. What occurred in the American provinces is an extraordinary case of the line â€Å"Give them an inch, they’ll take a mile.† The British set up the states in bringing in cash, which was the general purpose behind mercantilism. In any case, you can’t anticipate that individuals should bow down and obey until the end of time. English Mercantilism Essay - expositions research papers Monetary thoughts and frameworks go back and forth. Numerous frameworks have fizzled and many have succeeded. The British arrangement of mercantilism was entirely a decent framework for England. They rounded up benefits from their settlements. The main issue was that they didn't give enough monetary opportunity to their settlements. At pretty much every turn, the British attempted to confine what their provinces could do and whom they could exchange with. Looking back, I accept that the British may have been more tolerant on their limitations in light of the fact that the consistent preclusions in the long run lead to revolution†¦ Britain didn't straightforwardly control its states. Rather, they let business entities control and give assets and groceries to the settlements. Current enterprises discover their underlying foundations in these Joint-stock organizations. The business entities were included a gathering of business visionaries who gave the assets to all the journeys and supplies. The individuals subsidizing the organization typically controlled the settlement also.      The Dominion of New England was set up by English authorities to join the provinces into one guard against the Native      Americans. It was controlled by a man named Andros, who started to require burdens on all the pioneers without first getting contribution from the different gatherings from the provinces. The Dominion of New England was in the end overwhelmed. Andros was being scanned for in view of the failings of this Dominion, so he sought shelter and attempted to get away from the states by dressing like a lady. Be that as it may, his boots parted with him.      The homesteaders were developing increasingly more disappointed by the monetary framework the British were constraining on them, and afterward the Molasses Act came. This Act put high levies on sugar, molasses and rum brought into New England in a push to forestall provincial exchange with the French West Indies sugar islands of Martinique and Guadeloupe. English sugar traders on the islands of Barbados, Antigua and Jamaica had griped to Parliament. The law was sanctioned to limit non-British exchange and to additionally implement the idea that exchange was to be done distinctly on British claimed ships. In light of this Act, the homesteaders started to pirate merchandise into the states.      Parliament additionally passed a progression of Navigation Laws, which further limited exchange from the provinces. Cromwell old fashioned... ...particle and thoughts and to assemble pioneer solidarity, and, in 1774, these boards of trustees arranged the path for the First Continental Congress. The agents at this First Continental Congress, aside from a couple of radicals, had not met to think about freedom, yet wished distinctly to convince the British government to perceive their privileges. An arrangement of compromise offered by Joseph Galloway was dismissed. It was concurred that the states would decline to import British merchandise until provincial complaints were corrected, those complaints were recorded in petitions to the lord, and the congress dismissed.      The British commercial framework was destined for calamity from the second that the homesteaders set foot on the new mainland. From the outset the British gave the pilgrims a specific sentiment of autonomy, at that point they put the neckline on and anticipated that the settlers should do everything that they asked them to. What occurred in the American states is an incredible case of the line â€Å"Give them an inch, they’ll take a mile.† The British set up the settlements in bringing in cash, which was the general purpose behind mercantilism. In any case, you can’t anticipate that individuals should bow down and obey until the end of time.

Learning Acitivity Essay Example for Free

Learning Acitivity Essay 2.Identify and depict three initiative styles. Give instances of these styles in the public eye? Tyrant Leadership is one that takes individual charge of dynamic, and requests that bunch individuals obey orders (Macionis, 2013. P110). Bill Gates is an incredible case of tyrant administration. Bill had a dream after he took lead of the organization and he utilized every single imaginable asset inside his span and made a fantasy reality. Bill Gates didn't counsel others on what direction his organization should take. Law based Leadership is coming to a meaningful conclusion and remembering everybody for the dynamic procedure (Macionis, 2013. P110). Dwight Eisenhower is probably the best individuals for this. While filling in as a General in the Army he had an assignment to get the coalition all on the same wavelength this he invested heavily and difficult work doing as such. Free enterprise Leadership permits gathering to work pretty much all alone (free enterprise in French methods â€Å"leave it alone†). (Macionis, 2013. P110). The Danish government embraced this style of authority and permitted cannabis to be smoked and permitted open prostitution. 3.What does the exploration by Solomon Asch and Stanley Milgram show us about the capacity of social gatherings to influence the sentiments and conduct of gathering individuals? The exploration demonstrated that individuals when under tension by peers or a definitive figure accommodate. Solomon Asch (1952) selected understudies for what he revealed to them was an investigation of visual observation (Macionis, 2013, p. 110). In any case, what he did was make the understudies structure a little gathering and put focus on one of the understudies. Asch gave them card 1 with an ordinary line at that point requested that they coordinate it to card 2 that had three lines on the card. 33% of the understudies decided to respond to the inquiry wrong simply like different understudies. Stanley Milgram, a previous understudy of Solomon Asch’s directed congruity tests investigation of his own (Macionis, 2013, pg.111). Milgram had a progressively disputable analysis he took male subjects and put them in electric sort of seat to show how discipline influences learning. The instructor to begin with 15v and each time that one of the subjects failed to understand the situation the voltage would increment and despite the fact that the degrees of voltage arrived at 450 volts Milgram was surprised how excitedly individuals obeyed authority. .

MIT is easy if you study rastrology.

MIT is easy if you study rastrology. Youll get another new entry today as I work on my 20 page paper. But, until you do, here are three things you can contemplate: DID YOU KNOW? 1. The Rime of the Ancient Mariner can be sung to the tune of the Gilligans Island theme song. 2. George F. Handels middle name was not Frederick but Friderick. 3. The male emperor penguin must hike 80 miles to the sea in Antarctic winter after living without food for 120 days. I set my alarm on weekends. Oh, dear. So, I awoke with a jerk at 8:30 AM yesterday morning, leapt out of bed, turned off my alarm, and then awoke again. This particular Saturday, my early awakening was the result of a yoga makeup class at 10 AM on Saturday morning. Unlike my usual Tuesday and Thursday classes, this was yoga for real people, not yoga for MIT students, and let me tell you, I contorted my body into bizarre positions like upward frog pose the likes of which I had never even imagined before. Whoa. After yoga, I decided to go running for half an hour, which was of course the exact opposite of what I should have done, but whatever, because Sams Moms and my favorite movie of the last decade, Galaxy Quest was on the television in front of my treadmill. Sure, I lost a little by not hearing Alan Rickmans velvety voice, but I still wanted to stick around for the triumphant and spectacular finale, complete with the smashing things in the middle of the hallway (Whoever wrote this episode should die!). Unfortunately, I would have had to run like an entire marathon to do that, so I packed up and headed home. Still, I got to see the line where Tim Allen asks the Thermians whether they think Gilligans Island is a historical document, and the Thermians are like, those poor people That night I escorted the lovely and incomparable Mitra to a dinner for Tau Beta Pi, the engineering honor society, at which the equally lovely and no more comparable Professor Ellen Harris was speaking. You can read all about it on Mitras blog, but suffice to say that Professor Harris leads an unbelievably interesting life considering that her research involves: a) poring over the watermarks on Handels old scores b) rastrology: quantitatively measuring the distance between staves on three hundred year old pieces of music c) searching through three-hundred year old Bank of England financial records d) telling singers not to put extended cadenzas on words like sit and that we appreciated the irony of going to an engineering dinner to hear a musician talk about economics. Finally, Mia, yes, I went to see March of the Penguins at LSC for the impossible-to-adequately-reiterate low price of three dollars, and I now have eight proud stamps on my LSC cardtwo more and I get a free ticket. I rule. The movie is the most adorable thing you will ever see, ever. Seriously, there was more audience interaction and laughter and affecionate ahh-ing at the cute little penguins and ohh, no, run away!-ing at the predatory birds that eat them than at any other movie I have ever seen. How the photographers got all these beautiful shots in minus-eighty temperatures and 100 degree winds is beyond me, but my life is thoroughly enriched for it. The movie has also got a lot of fascinating scientific information, ultimately focused around describing how emperor penguins spend their entire adolescence living under their parents butts and having pre-digested food vomited into their mouths. And you think living at home with your parents is bad. Anyway, check this movie out on DVD or at your own local second-run theatre, or in seven minutes at LSC. Its absolutely one of the most amazing movies Ive seen in a long time, but of course its not better than Galaxy Quest, because really no movies are better than Galaxy Quest.

Article Analysis and Synthesis - Understanding Yourself as...

Article Analysis and Synthesis by Ifeoma Ugwuanyi Jean M Bartunek’s article â€Å"You’re an organization development practitioner-scholar: Can you contribute to organizational theory?† summarizes the past and present relationship that has existed between organizational theory and practice and suggests ways to strengthen connections between them. The author, Jean M. Bartunek is the Chair and Professor of Organization Studies at Boston College. She has a PhD in social and organizational psychology from the University of Illinois in Chicago and has published over 100 journal articles and book chapters. The article discusses means for Organization Development Practitioners (OD) to build stronger links between their work and academic†¦show more content†¦The contributions of the OD scholar-practitioners were down played by the author especially in the conclusion. †¢ Bartunek’s comments raised other issues that suggest further research opportunities. Bartunek in her introduction pointed that, à ¢â‚¬Ëœthere is very little academic writing that emphasizes how practice should inform theory† Bartunek (2008). The evidence provided in the article was more of survey type as it had no experimental or control study. There was also no mention of any limitations to the study. †¢ The paragraphs and assertions were well examples-supported. †¢ The author used reliable resources in the development of the article as it is evidenced in the references provided. The resources used were mostly peer-reviewed articles and journals written by Academics. In conclusion, the dominant purpose of this article seems to be to convince the reader that the OD practitioner-scholar has not used his position to bring the required change to the relationship that has existed between theory and practice in organization development. Most of the evidences and references were focused on achieving this aim. Considerations for other contributory factors were noticeably lacking notably the contributions of Argyris and Schon, Bartunek (2008). References Jean M Bartunek (2008). You’re an organization development

Simple Conjugations of Danser, French for to Dance

When you want to dance in French, which verb would you use? If you answered  danser, then youd be correct. The similarity of the English and French words makes it an easy one to remember. Its also a relatively simple verb to conjugate into the past, present, or future tense. Conjugating the French Verb  Danser Danser  is a  regular -er verb. It follows a standard verb conjugation pattern which is found in the majority of French verbs. This means that learning it is just a little easier, particularly if youve already memorized words like  dà ©cider  (to decide) and  cuisiner  (to cook). For the simplest verb conjugations, begin by identifying the verb stem:  dans-. To this, we will add a variety of infinitive endings to pair the subject pronoun with the appropriate tense of the subject. For instance, I dance becomes je danse while we will dance is nous danserons. Subject Present Future Imperfect je danse danserai dansais tu danses danseras dansais il danse dansera dansait nous dansons danserons dansions vous dansez danserez dansiez ils dansent danseront dansaient The Present Participle of  Danser Add the ending -ant  to the stem of  danser  to create the  present participle  dansant. This is a verb, though it can be an adjective, gerund, or noun in some circumstances. The Past Participle and Passà © Composà © The  passà © composà ©Ã‚  is a common form of the past tense danced in French. To construct it, conjugate the  auxiliary verb  avoir  to match the subject pronoun, then attach the  past participle  dansà ©. Its quite simple when it comes together. For example, I danced is jai dansà © and we danced is nous avons dansà ©. More Simple  Danser  Conjugations There may be times when you need to use one of the following forms of  danser  as well. However, the conjugations above should be your primary focus at first. You can use the subjunctive verb mood when the action of dancing is uncertain. In a similar fashion, the conditional verb mood implies that the dancing will only occur  if  something else happens. In literature, you may also come across the passà © simple or the imperfect subjunctive. Subject Subjunctive Conditional Passà © Simple Imperfect Subjunctive je danse danserais dansai dansasse tu danses danserais dansas dansasses il danse danserait dansa dansà ¢t nous dansions danserions dansà ¢mes dansassions vous dansiez danseriez dansà ¢tes dansassiez ils dansent danseraient dansà ¨rent dansassent For stating  danser  in short exclamations, requests, or demands, the imperative form is used. For instance, Lets dance! is Dansons ! When creating these, skip the subject pronoun as its implied in the verb itself. Imperative (tu) danse (nous) dansons (vous) dansez

The Effects of Music on Laboring Moms Free Essays

Coping with labor pain when you are a first time mom is usually an experience filled with great anxiety. The first stage of labor is called the latent phase, in which she may be excited and anxious for labor to be well established [ (Marcia L. London, 2011) ]. We will write a custom essay sample on The Effects of Music on Laboring Moms or any similar topic only for you Order Now The laboring mom may be unable to cope with contractions because of fear, anxiety, or lack of information [ (Marcia L. London, 2011) ]. The nurse’s response should be to be supportive and provide encouragement and to establish a trusting relationship [ (Marcia L. London, 2011) ]. The challenge for the labor nurse is to reduce the pain and anxiety and to help make the labor and delivery a positive experience. The application of music therapy may be an appropriate tool for reducing anxiety and pain [ (Marcia L. London, 2011) ]. Music therapy has become popular in medicine in the last two decades. Studies show that the impulses from the auditory stimulus override the pain signals carried by the smaller nerve fibers, and music perceived by the right brain may stimulate the pituitary gland to release endorphins for decreasing pain [ (Yu-Hsiang Liu, 2010) ]. Music may also alter pain perception by improving mood, increasing relaxation, and reducing anxiety. Music also increases control and distraction to pain perception. The purpose of the study I read was to undertake an evaluation of music therapy on labor pain and anxiety in Taiwanese primiparas. It was hypothesized that primipara women receiving music therapy would perceive less pain and anxiety and have higher fingertip temperatures, an indication of less pain, during labor than those participants who had not received music therapy but received standard routine care [ (Yu-Hsiang Liu, 2010) ]. This controlled study provided evidence that music therapy for women during the latent phase of labor provided psychological and physiological benefits from pain [ (Yu-Hsiang Liu, 2010) ]. The participants in the study were primipara women giving birth with the following criteria; they had a normal pregnancy, their pregnancy had gone to term, they planned to undergo a vaginal delivery, they had a single, normal fetus to deliver, they did not intend to use pharmacological analgesics during labor, and they consented to the participate in the study [ (Yu-Hsiang Liu, 2010) ]. In this study pain and anxiety were the main outcome measurements. Ultimately 60 participants were included in the analysis, 30 women were entered in the experimental group and 30 women were entered into the control group. Participants were instructed to choose types of relaxing, anxiety-reducing music. In addition to receiving standard nursing care, the experimental participants listened to music for at least 30 minutes during the latent phase and active phase of labor. Measures for pain and anxiety scales were given before and after 30 minutes of music listening during the latent and active phases of labor. Participants in the control group were not aware that they had the opportunity to listen to music, but they received the standard routine care after admission. Both groups completed the same pretest and posttest measures at the same phases of labor as the music group. Twenty-four hours after childbirth, women in the experimental group were asked to complete an open-ended questionnaire to indicate their perceptions of the effectiveness of music therapy on pain and anxiety and a five-point scale to evaluate the helpfulness of music. All the outcome measures for latent and active phases were analyzed separately because of the different level of pain. The results indicated that women in the music-listening group had lower pain and anxiety and higher fingertip temperatures than their peers in the control group during the latent phase, but the outcome measures were not significant during the active phase. Music seems to have multiple functions in pain reduction, including focusing, distracting, and stimulating pleasure responses. The study provides evidence that preselected music that is slow, relaxing and calming in nature, with little variation in tempo or volume is helpful for laboring women in the early latent phase [ (Yu-Hsiang Liu, 2010) ]. In the active phase of labor the slow music was not effective. This is when contractions are more intense and more painful and it is possible that the auditory cue did not synchronize with the women’s rhythmic short, rapid breathing [ (Yu-Hsiang Liu, 2010) ]. It could be that music with a more rapid tempo would be more helpful. Pain and anxiety can influence heart rate, respiratory rate, blood pressure, peripheral blood flow and fingertip temperature (FT). Elevation of FT is a significant indicator of physical relaxation through the sympathetic response [ (Yu-Hsiang Liu, 2010) ]. This study shows that music can promote relaxation and decrease muscle tension which can increase peripheral blood flow as well as skin temperature as evidenced by the increased FT [ (Yu-Hsiang Liu, 2010) ]. In conclusion, this controlled study provides evidence that music therapy for women during the latent phase of labor provides quantifiable psychological benefits. The findings of this study may provide an evidence-based music therapy protocol for women in labor. Clinical health care professionals such as nurses could consider providing music as part of their routine when working with women who face the first-time childbirth process. Nurses could apply music therapy in reducing the pain and anxiety for women who are at the early phase of labor. Music does not have harmful side-effects and is easy to administer, so if it is yet another way to ease the pain and anxiety of a laboring patient and could help make the childbirth experience a positive one, the nurse should consider offering the therapy to her patients. How to cite The Effects of Music on Laboring Moms, Papers

International Business Framework of Multinationals Company

Question: Discuss about the International Business for Framework of Multinationals Company. Answer: 1. Identification of a multinational company operating in Australia The international company that is taken into consideration in this assignment is Wesfarmers Limited that is headquartered inPerth, Western Australia. This organization is associated primarily with the retailing business procedure but also have a predominant interest in providing chemicals, fertilizers, coal mining and industrial and safety products. The concerned organization has a 220,000 number of employee only in Australia including employees from all subsidiaries and has a shareholder base of approximately 500,000. The number of employee in New Zealand exceeds 2000 and in Asian countries like Bangladesh, they have their count of stakeholders more than 5000 ("Wesfarmers Limited", 2016). The annual revenue of Wesfarmers in the year 2014 is $13,842 million and $13,382 million for the year 2015 ("Wesfarmers Limited", 2016). Figure 1: Annual revenue by Wesfarmers Limited in 2014 and 2015 (Source: "Wesfarmers Limited", 2016) It is evident from the above figure that the concerned organization attained 56% - 59% of wealth by employees every year. Wesfarmers have many subsidiaries like Coles Express, Coles Supermarket, Vintage Cellars, Bunnings, Kmart, Kmart Tyre Auto Service and many more operated in India, New Caledonia, United Kingdom, China, Bermuda, Singapore, Hong Kong and Indonesia. The headquarter in New Zealand is in Auckland, New Zealand, while in India they intends to open their apparel retail industry for better opportunity to increase their business revenue. 2. Regulatory frameworks affecting the multinational company Eberlein et al. (2014) defines that a regulatory framework is necessary infrastructure, which supports the direction and implementation of the course of action, rule, principle or law followed by an organization. El Kharbili (2012) on the other hand affirms that regulatory framework is majorly used by the businesses that are going to established themselves. The regulatory framework governing energy and grocery retailers comprises of rules and legislations concerning marketing practices, offering the retail products to small customers at regulated price. Haidar (2012) also portrays that the concerned organization provides less information regarding the energy bills and expenditure spent on the betterment of their organization. The primary objective for the same is to offer premium services to their valuable customers while not disclosing their major functionalities. Rugman et al. (2012) mentioned that multinational corporations, like local companies, are subject to 30 percent corporate tax. In a similar way, tax-related legislation is also passed between Australia and New Zealand, which is the double taxation convention. In Australia, it fringes the benefits of tax and withholds tax on income. While on the contrary, Khanna (2013) depicts that the same law benefits in payment of Corporation Tax and Income Tax and Capital Gains Tax. In addition to that, Woellner et al. (2016) illustrates that multinational companiesheadquartered in different countries face higher tax burdens than nations with exemption systems. An enormous amount of revenue of these organizations is spending on paying tax if they do not know the loopholes with the tax legislations to avoid tax payments ethically. This result in providing employment to the nations people that affects their business procedure directly as they are the individuals who are dealing with the customer by serving their best to fulfill their demands. The concerned organization earns a profit of $2440 million after paying tax along with an underlying increase of 8.3% excluding discontinued operations and non-trading items ("Wesfarmers Limited", 2016). Furthermore, Wild et al. (2014) depicts that Labor Law and International business enterprises come under the regulatory framework adopted by Wesfarmers Limited. This organization follows Conciliation and Arbitration Act 1904that is enacted by the Federal Parliament for preventing and settling interstate industrial disputes between their subsidiaries and institutes settled in overseas. Workplace Relations Act 1996is also followed by the organization so that they can provide an equal chance to their employee present in Australia (Kerr, 2016). Townsend et al. (2013) portrays that according to the act a single employee can negotiate their demands with the employer relying on their requirements. Similarly, in New Zealand, the labor law that is followed by the Wesfarmers Limited according to that provision on freedom of association, recognition and operation of unions must be provided to an employee working in their organization. The Labor Framework of Employment Relations Act 2000 fulfill s these activities (Kersley et al., 2013). Brauer (2016) also affirms that leading organizations like Wesfarmers values their employees and that can be illustrated by the labor regulatory framework of Equal Pay Act 1972, Health and Safety in Employment Act 1992 and Human Rights Act 1993. The concerned organization initiates to take more attention towards their organization that is present in developing cities like Bangladesh. Afrin (2014) mentions that labor present there has lack of education and their standard of living does not permit them to fulfill their basic demands. Thus, Wesfarmers implement the strategy to start their business so that they can provide proper training and employment for upgrading the living standards of these people and earn recognition in the market of Bangladesh. Aktar and Abdullah (2013) depicts that unlike every nations labor framework, this country also implements Bangladesh Labour Act2006 that is followed by Wesfarmers Limited. According to this legislation, an appointment letter must be issued for hiring any labor, provident form and yearly festive bonus and other workplace related legislations. As Wesfarmers Limited, have their organization established in UK, the labor regulatory framework is also followed. Employment Rights Act 1996 demonstrates that employees can get right to leave for childcare and to request flexible working patterns. The Trade Union and Labour Relations (Consolidation) Act 1992 is initiated for fair-trading between the overseas organization through the employees who are associated with the trading procedures. Lastly, Transfer of Undertakings (Protection of Employment) Regulations 2006 is applicable for the business that has transferred their business to an entirely new business. However, Prassl (2013) depicts that as Wesfarmers is not only associated with retail industry but also regulates the coal and mines and safety product, this TUPE legislation is applicable to them where they maintain their every business by protecting their employees. Khanna (2013) defines that the protection is regarding the zero dismissals of their employees, the contract should not be violated under any organizational changes, and they should consult with a representative in such change situations. Moreover, in countries like India, Mines and Minerals (Development and Regulation) Act, 1957 (MMDRA) is followed by about mining major minerals. Coal Mining Safety and Health Act 1999 is applicable in coal and industry mining field for the safety of labor and is followed under the primary legislation of Corporations A ct 2001. Health of the employee is the foremost priority consideration as they are the crucial members carrying a business to success; thus, in New Zealand also Health and Safety in EmploymentAct1992 in coal mining sectors of Wesfarmers Limited and is also supported by the regulatory framework of WorkSafeNew Zealand Act2013 ("Rules and regulations | NZ Petroleum Minerals", 2016). In addition to that, The MinesRegulations2014 act enforced from April 2015 for people of UK works in coal mines along with the regulatory framework of labor law of Mines and CollieriesAct1842 ("Health and Safety Legislation that applies to mines", 2016). 3. Treaties, conventions or agreements that have affected the products or services of that company According to the viewpoint of Aust (2013), a treaty is a formally concluded and ratified an agreement between the nations with which an organization is trading. The primary reason for adopting treaty is to support the trade between countries for better economic growth and business revenues. Australian organization has some signed agreement with New Zealand that are ASEAN-Australia / NZ Free Trade Area, Australia and New Zealand Closer Economic Relations ("Australia-New Zealand Trade Agreement", 2016). Moreover, other treaties like those that the New Zealand government initiates Anti-Counterfeiting Trade Agreement where trading of counterfeit goods have to be abandoned. Wesfarmers Limiteds coal and mining business impacted a lot in a positive way as no exploratory and counterfeit goods are traded with stakeholders and no such good is exported to other countries. This results in an ethical business relationship with the concerned organization with the business partners. Nottage (2014) also depicts that as Wesfarmers Limited targets a huge field of their business that covers not only the retail industry but also the mining and energy providing industry which makes them the defeating two of the leading industry in Australia in two of the respective field- Woolworth and BHP Billiton. Moreover, there subsidiaries also signed agreement to formulate a collaborative business for attaining economic growth to the nation. Nottage (2015) demonstrates and example, where Bunnings established 15 new sites with six freehold trading locations, two freehold development sites and seven leasehold trading locations. In 11 out of these 15 sites, they allowed Wesfarmers to locate their store so that their customer can access the store from anywhere in Australia ("Wesfarmers Limited", 2016). However, the initiatives they are planning to initiate in other countries and continents also where they can provide their goods and services to their customers. In addition to that, Wesfarmers Limited follows the protocol signed between Australia and India in 2011, which demonstrates that the method of double taxation should be avoided along with the fiscal evasion. In this situation, the source country only has to pay the cross-border services tax where the trading is done more than 183 days in 12 months ("Wesfarmers Limited", 2016). The primary advantage of this approach is that the source country can trade their goods and services by attaining profits derived from natural resource exploration or exploitation activities and operation of substantial equipment. These activities between Australia and India are supported by the legislation International Tax Agreements Act 2014 ("International Tax Agreements Act 2014", 2016). Kuppusamy and Anantharaman (2014) portrays that in the circumstances when some other countries exports some hazardous waste, then they have to take permit from the Ministry of Economic Development present in Australia. In addition to that, there are some inter-state agreements, which the subsidiaries signed with Wesfarmers Limited. Coles signed a long-term supply agreement where they offer greater value through lowering the price. Furthermore, to mitigate the risk of reduced market demand for products, WesCEF manage the risk by establishing long-term contract and established pricing mechanisms supported with short-term spot agreements ("Wesfarmers Limited", 2016). In this way, every associated stakeholder will be satisfied with his or her business procedure and Wesfarmers can continued to be the leading retailers in the market. In terms of the coal ad mining business, a coal supply agreement is also signed with the Stanwell Corporation Limited. This results in new three-year partnership agreement by increasing their partnership with the indigenous community. Booth and Coveney (2015) demonstrates the benefits of fostering an inclusive culture, flexible work arrangements, paid parental leave, on-site vacation childcare and keep-in-touch programs. Mining lease agreements impose obligations to remediate areas is following by the concerned organization since 20 years. They also have International Swaps and Derivatives Association (ISDA) master netting agreement for supporting their financial instrument. Reference List Afrin, S. (2014). Labour Condition in the Apparel Industry of Bangladesh: Is Bangladesh Labour Law 2006 Enough?.Developing Country Studies,4(11). Aktar, S., Abdullah, A. S. M. (2013). Protecting child labour in Bangladesh: domestic laws versus international instruments.Bangladesh e-journal of sociology,10(1), 153-172. Aust, A. (2013).Modern treaty law and practice. Cambridge University Press. Australia-New Zealand Trade Agreement. (2016).Department of Foreign Affairs and Trade. Retrieved 25 August 2016, from https://dfat.gov.au/trade/agreements/anzcerta/pages/australia-new-zealand-closer-economic-relations-trade-agreement.aspx Booth, S., Coveney, J. (2015). Big FoodThe Industrial Food System. InFood Democracy(pp. 3-11). Springer Singapore. Brauer, R. L. (2016).Safety and health for engineers. John Wiley Sons. Eberlein, B., Abbott, K. W., Black, J., Meidinger, E., Wood, S. (2014). Transnational business governance interactions: Conceptualization and framework for analysis.Regulation Governance,8(1), 1-21. El Kharbili, M. (2012, January). Business process regulatory compliance management solution frameworks: A comparative evaluation. InProceedings of the Eighth Asia-Pacific Conference on Conceptual Modelling-Volume 130(pp. 23-32). Australian Computer Society, Inc.. Haidar, J. I. (2012). The impact of business regulatory reforms on economic growth.Journal of the Japanese and international economies,26(3), 285-307. Health and Safety Legislation that applies to mines. (2016).Hse.gov.uk. Retrieved 25 August 2016, from https://www.hse.gov.uk/mining/legislatlist.htm International Tax Agreements Act 2014. (2016).Legislation.gov.au. Retrieved 25 August 2016, from https://www.legislation.gov.au/Details/C2014A00105 Kerr, A. (2016). The Workplace Relations Reform Project. Kersley, B., Alpin, C., Forth, J., Bryson, A., Bewley, H., Dix, G., Oxenbridge, S. (2013).Inside the workplace: findings from the 2004 Workplace Employment Relations Survey. Routledge. Khanna, A. (2013). Governance in coal mining: Issues and challenges.TERINFA Working Paper9, August. Kuppusamy, J., Anantharaman, R. N. (2014). A Critical review of barriers to Export Business.SMART Journal of Business Management Studies,10(1), 9-18. Nottage, L. R. (2014). Investor-State Arbitration: Not in the Australia-Japan Free Trade Agreement, and Not Ever for Australia?.Journal of Japanese Law,19(38), 37-52. Nottage, L. R. (2015). Do Many of Australias Bilateral Treaties Really Not Provide Full Advance Consent to Investor-State Arbitration? Analysis of Planet Mining v Indonesia and Regional Implications.Analysis of Planet Mining v Indonesia and Regional Implications (April 14, 2014). Transnational Dispute Management,12(1), 1-18. Prassl, J. (2013). Freedom of Contract as a General Principle of EU Law? Transfers of Undertakings and the Protection of Employer Rights in EU Labour Law Case C-426/11 Alemo-Herron and others v Parkwood Leisure Ltd.Industrial law journal,42(4), 434-446. Rugman, A. M., Oh, C. H., Lim, D. S. (2012). The regional and global competitiveness of multinational firms.Journal of the Academy of Marketing Science,40(2), 218-235. Rules and regulations | NZ Petroleum Minerals. (2016).Nzpam.govt.nz. Retrieved 25 August 2016, from https://www.nzpam.govt.nz/cms/about-nzpam/rules-and-regulations Townsend, K., Wilkinson, A., Burgess, J., Brown, K. (2013). Has Australias road to workplace partnership reached a dead end?.International Journal of Comparative Labour Law and Industrial Relations,29(2), 239-256. Wesfarmers Limited. (2016).Wesfarmers.com.au. Retrieved 25 August 2016, from https://www.wesfarmers.com.au/ Wild, J., Wild, K. L., Han, J. C. (2014).International business. Pearson Education Limited. Woellner, R., Barkoczy, S., Murphy, S., Evans, C., Pinto, D. (2016).Australian Taxation Law 2016. Oxford University Press.

A Tale of Two Cities Theme essays

A Tale of Two Cities Theme essays Ironically, the theme of A Tale of Two Cities by Charles Dickens has nothing to do with geographical distance or size, as suggested by the title; rather it is predominately about resurrection. Throughout the novel, resurrection plays a vital role in the plot of the story that adds to its appeal. One must note however, that the theme of redemption and rebirth are closely tied with resurrection. The theme of resurrection is first portrayed in Book I with the phrase recalled to life. This phrase indicates Dr. Manettes release from 18 years of solitary confinement, which commences the plot of Dickenss story. Lucie Manette, the daughter of Dr. Manette, then nourishes her father back to his right state of mind, resurrecting him from his psychological difficulties. The theme of resurrection is exemplified even more in Book II. Jerry Crunchers nighttime job of grave robbing directly illustrates the theme; he literally raises people from the dead. With the acquittal of the jury, Charles Darnay is resurrected from his seemingly inevitable fate of torture and death. Roger Cly is given another chance to live when he fakes his own death just like the aristocrat, Foulon. Sydney Cartons life and spirit is resurrected by Lucies compassion as stated in the following quote: ...I wish you to know that you have been the last dream of my soul... that the sight of you and your father...has stirred old shadows that I thought had died out of me... (Bk. II, Ch. 13, p. 154) Furthermore, Darnays identity as an Evrmonde, a hated name throughout France, is resurrected, stirring up the old fears and mental state in Dr. Manette. In Book III, Sydney Cartons heroic sacrifice is the best example of resurrection. Under the blade of the guillotine, Carton says, I am the Resurrection and the life, saith the Lord; he that believeth in me, though he were dead, yet shall he live: and wh...

The Truth About Social Media Auto-Publishing And Your Brand

The Truth About Social Media Auto-Publishing And Your Brand Lets face it: There is a right and a wrong way to pre-publish social media content. As you scale your content marketing, one of your goals is to get your content  into the hands of your audience. But it can be tough with limited resources. Social media is a lot of work. Thats why brands use third-party apps to manage  their social media content. It runs in two directions: publishing out and conversations in. Its 24/7. Using a third-party app allows you to schedule content to automatically publish at a specific time so that some of that load is shifted to when you are most able to handle it. The Truth About Social Media Auto-Publishing And Your BrandYet the very idea of social media being social seems to belie the idea of using automation. After all, its supposed to be social. But you can use tools to schedule and pre-publish your social media content in a way that is effective. And appropriately  social. 3 Approaches To Pre-Publishing Your Social Media Content For our discussion today, pre-publishing is any social media content that you didnt publish the moment before it went live. A planned, human approach for scheduling your social media posts ahead of time is the best and only acceptable option. Pre-publishing social media content  is usually done with a third-party tool instead of on the network itself. But some social networks, like Facebook, do allow you to schedule your content ahead of time on their network without needing a third-party tool. Pre-publishing can be done in two ways: Human planning. Based on a carefully planned and executed schedule, controlled and created by a human being, the only thing that is automated is the actual publishing of the content. Non-human algorithms for auto-publishing.  Completely automatic with publishing schedule and dates determined by  the tool being used. Very little, if any, planning is used to determine when, what, and why content is published. Scheduling or pre-publishing content is not the same as auto-generating or auto-publishing content (which we will briefly touch on later). When it comes to scheduling or pre-scheduling, you can use your own content or the content of others, to some degree of success. Auto-publishing is often associated with automatically generated content that is often a big no-no. With all of this in mind, there are three approaches to pre-publishing social media content. 1. Pre-publish your own social media content. You must share your content more than once  if you want to get the results your content  deserves. And, unless youre going to wake up each day with a plan to systematically publish old blog posts throughout the day, youll very likely turn to pre-publishing your social media content. Share your content more than once to get the results your content deserves.Pre-publishing your own content to social media is perfectly fine, as long as you have a plan for scheduling that content. You can  plan to share your content more than once across various social networks. By using a planned pre-publishing technique for our social media content, you can  increase both social shares and traffic to your content. Pre-publishing your own social media content  based on a solid plan is the best way to make sure you actually keep sharing your existing  content. If you rely on yourself to remember to publish content to social media, good luck. Solo bloggers, especially, know how hard it is to keep up with a robust social publishing plan without the help of tools that automate your overall plan. Are tweet old post auto-publish solutions a good idea? There are times when pre-publishing your own social media content doesnt work. Thats when its done without a plan- auto-publishing with robots. For example, there are WordPress plugins that automatically tweet out your old blog posts. Ive used them myself. It takes a while to figure out the best automated settings and, for my lucky Twitter fans, I got it wrong for about a week. They got an unfortunate heavy dose of random posts- an onslaught, if were being honest- before I realized it. But I figured tweaking the settings ought to fix it. After all, I wanted to share my existing  content,  and auto-publishing  seemed like the easiest method with the least amount of effort necessary. The thing was, some of my old content wasnt really worth sharing again. But an automated old-post tweet system doesnt know if its auto-tweeting gold or a real stinker. An automated old-post tweet system doesnt know if its auto-tweeting gold or a real stinker.And a Twitter feed that also publishes to your Facebook feed means youll have a Facebook feed full of title-only posts that arent made for the Facebook network. Automating a sharing schedule requires controls to be successful. To share old posts, you need a pre-publishing system that has serious controls. You need controls to: Specify how often Determine which categories of content are shareable  (latest news categories are completely irrelevant a week later) Plan date ranges Customize the content for individual social networks Without those controls, youre  merely auto-publishing  your own spam to your followers. 2. Pre-publish curated content. Pre-publishing curated content is an ideal fit. But first, let me sell you on content curation. Im a big believer in content curation. There is a ginormous, cyclopean, behemoth, mammoth, whale-sized amount of content pumped out  every day. Helping your audience find the good stuff is part of your job. Curating that good content means having a system and the tools to sift through and find that good stuff thats out there. Then you can share that on your social media. Content curation  is an art, though. Theres even a Curators Code on how to do it right. Manifestos have been written about the importance of the content curator. So this is a big deal. Its not enough to churn out massive amounts of content related to your niche. The goal isnt to publish 1,000 tweets a day and get unfollowed by people tired of seeing their news feeds full of mindless publishing. When it comes to curated content, what you share has to be good, useful, and unique. Your goal is always to give your audience the best. And that means you have to go through a lot of content, both good and bad, to find that best. Sharing low-grade content turns off your audience entirely, even if you mix it with your great content. Why bother with pre-publishing curated content on social media? Curation works its artful wonders in three ways: Not a self-centered jerk. Sharing others content assures people youre not just a personal PR machine, interested in yourself and your brand only. Expanding your own network. When you share content you find on your social networks, the creators of the content will notice and engage with you. Boom. Bigger network. You are helpful. Sharing other content sends  a message that youre not always on the hard-sell, that you actually want to help your followers  save time and find good content. A reputation for being helpful is good. People refer other people to you. Content  curation and pre-publishing are a good fit because finding that great content can be extremely time-consuming. The idea that you have to repeat the process throughout the day to avoid publishing all at once is unpleasant. With pre-publishing- whether youve built a collection of reliable feeds in your RSS reader that you read each morning, or are turning to an app like Swayy- finding content doesnt have to suck up all the time in the day. Content curation tools like Swayy help you find relevant content and share it with your network. You can do it once and set the publishing to drip out over time. Pre-publishing tools help  you stop multitasking and set aside a chunk of time to find and create content that youll publish. Buffer is a popular app for content curation because it allows you to build a queue of found content that drips out over time. You can fill up your queue in the morning and youre set for the day. Use Buffer to build a queue of curated content you can drip out over time. Any tool or  system that saves time  while helping  you to share great content is a good fit for pre-publishing. 3. Auto-publish auto-generated content. Some folks dont like the idea of any form of pre-publishing, even if it has been created and planned by a human. Fair enough, though I disagree. However, allowing automaton to completely find, curate, generate, and publish is a step too far. When you start mixing auto-generated publishing with auto-publishing, youre bordering on being a Grade A spammer. This seems harsh, but hear me out. A social media feed is to feed, not poison.  You should never add to the content noise. As a content marketer, youre trying to cut through  the noise for your audience. Taking yourself out of the publishing equation entirely is the wrong approach. A social media feed is to feed, not poison.  You should never add to the content noise.What not to do with auto-publishing social media content Lets use Paper.li as an example of auto-generated and auto-published content. Paper.li is one of many apps that finds, publishes, and promotes engaging content from across the web. Youve likely seen them in your Twitter feed. They say something like The Content Marketer Daily is out! followed by several Twitter usernames and a link. Paper.li aggregates content based on user settings. There are some unhappy followers out there that dont like seeing the tweets, dont think they have value, or are upset when content is attributed incorrectly. In my run-in with Paper.li, a health insurance brand included my content because I mentioned them in a tweet but unfortunately, I mentioned them unfavorably. Oops. They just promoted negative content about themselves because of automation. Paper.li (and other truly automated sans-human systems) do the best they can, but they cannot filter perfectly, understand context, or really know what is good content. As I said in my blog post about Paper.li: Paper.li assumes that making it easy to aggregate is a good idea, but the ease of setting up a Paper.li account means people do it carelessly. They add to the content noise instead of lessen it. - @JulieNeidlinger Social media is about being social, i.e. interaction between humans. Completely using automated methods to find, curate, assemble, and publish is interaction between a human and a machine. Its not social at all. My question for anyone relying heavily on both auto-generated and auto-published social media content is: What is your goal with social media? To keep your feeds full, or to actually build an audience? Do you use Paper.li? Has it been successful for you? What are your thoughts about similar automated systems? 5 Keys To A Successful Social Media Pre-Publishing Plan Weve all seen (and probably participated in) bad social media automation. Bad auto-generated and auto-published social media content follows the spray and pray method, in which you send out as much social content as possible, and pray something takes root. This is a complete waste of your time, your money, and super abusive of your audience. Smart social media pre-publishing always starts with you, the human, in the planning and creating. It only relies on automation when it comes down to scheduling publishing times. Your social media publishing plan- and the tools you use- needs to be able to do a few things: 1. Publish in the moment. This must be part of your plan, and the tools you use need to allow for it. Breaking news, important updates, event, or theme changes, reactions to conversations- these are all reasons when you need to be able to use social media in the moment. 2. Share your content- and others content. You must be able to easily share your own content as well as the curated content youve found. 3. Easily pull or reschedule scheduled content. There are times when you want to be able to look at the content for the day and stop it from publishing. National disasters or other events that might make your otherwise benign content inappropriate make it super important that you can easily cancel, postpone, or reword scheduled content. Blogger Matt Heindl outlines what he considers the best approach to take for  scheduled tweets when a disaster or tragedy strikes: Pause all outgoing posts on all platforms immediately. Pause the use of any auto-Tweet tools so no scheduled or auto-optimized Tweets are delivered until review. Pause all Twitter and Facebook paid media. This will help you  avoid any sponsored stories or Tweets to appear next to news of the events or simply crowded consumers’ feeds during times of panic or mourning. After youve done that, Heindl recommends that you: Pause all scheduled outgoing posts to Twitter, Facebook, and LinkedIn for a reasonable time. 12–24 hours at minimum. Reschedule anything that could be remotely controversial or emotionally specific to the issue at hand. Scan the next week’s social posts on all  platforms for content containing any potential puns, associations with the event or other potential ways your marketing could be associated with capitalizing or making light of the events. Your social media pre-publishing tool should let you easily see the messages going out on a specific  day so you can halt, review, and reschedule if needed. 4. Customize messages for different networks. Imagine that you send the same social message out to all networks, at the same time. How delightful for your audience that follows you on Twitter, Facebook, and LinkedIn to see the exact same update at the same moment. That really makes an audience feel special and loved. #sarcasm Its a good idea to not blast all your networks at the same time. But definitely do not do that with the same content.

How do the subject and form contribute to the meaning of an image Essay

How do the subject and form contribute to the meaning of an image - Essay Example One can guess by taking a peek at this painting that the horse is emotionally, psychologically, and physically charged as if being drawn into a battlefield. On the other hand, the image on the right shows a horse’s head with more naturalistic proportions and harmonious rhythms. This ancient Greek sculpture generates a completely different feeling and meaning. One can guess by taking a peek at this sculpture that the horse is at ease and is tranquil. The differences in form create differences in the content. The impact and meaning of an artwork is heavily influenced by the decision the artist makes with respect to the selection of color and value, line and shape, type of balance, and the work’s size. Similarly, the subject drives the meaning of a piece of art because the audience draws inferences about it by consulting the preconceived notions and impressions it has of the

Web Accessibility Standards Essay Example | Topics and Well Written Essays - 500 words

Web Accessibility Standards - Essay Example These standards provide the parameter, to make a place, website etc more easily accessible to people with disabilities. However, the standards are not same for every aspect of life that is to be made more accessible. The accessibility standards are different for physical structure and for the electronic structure like websites because the accessibility need for both is different. The focus of web accessibility is primarily on two issues first being the means of assessing electronic information by disabled users and the second being the good collaborative function of assistive devices on the web pages (Moss, pp. 23-25). In this regard, â€Å"Web Accessibility Initiative† provides guidelines known as â€Å"Web Content Accessibility Guidelines† (Moss, pp. 22-23). To date, two guidelines have been published known as â€Å"WCAG 1.0† in 1999 and â€Å"WCAG 2.0† in 2008 (Moss, pp. 24-26). The latest set of guidelines i.e. â€Å"WCAG 2.0† is an improved version, which unlike the previous version uses simple language and real-world examples so that the guidelines are simple to understand. This document has eliminated some previous out of date version guidelines like: Although no development has been made in term of accessibility, considerations and they represent old issues. However, the five most important accessibility considerations, which the web developer is to keep in his mind while designing and modifying any website are: Rich media content accessibility: Rich media like audio and video content is to be made accessible to all. Addition of transcripts and separate narrative track to the rich media help in it to be more accessible. Navigation: As mostly navigation system is based on graphics, making the image accessible will make navigation assessable right away. Use of access key and table index helps improve keyboard navigation.

How Ge Teaches Teams To Lead Change Management Essay

How Ge Teaches Teams To Lead Change Management Essay The purpose of the program was to support CEO Jeffery R. Immelts priority of growing GE by focusing more on expanding businesses and creating new ones than on making acquisitions. This program was effective for the company for many reasons and brought many advantages to it. For example, the business has accelerated its push into emerging markets, launched initiatives to revamp product development, and stepped up efforts to create new businesses. The reasons for why this program was so effective were because: the managers were given an opportunity to reach consensus on the barriers to change; both the hard and the soft ones. Furthermore, the challenge of balancing the short term and the long term was also addressed. The course also created a common vocabulary of change that became part of daily communications inside and across GEs businesses. This program was structured so that a team would emerge with the first draft of an action plan for instituting change in its business and would feel obligated to deliver on it. In September 2001, Jeff Immelt had launched an all-out effort to make GE as renowned for innovation and organic growth as it was for operational excellence. The main force behind GEs successes was its headquarters. Immelt understood that to speed progress, he needed to pass the baton to teams leading GEs businesses-which is where LIG came in. They reorganized functions such as sales and engineering and gave local teams more authority so that the leadership could extract itself from the problems of the present and spend more time on opportunities that would create the future. The purpose of LIG was to make innovation and growth as much of a religion at GE as Six Sigma had been under Jack Welch. Before a team went to Crotonville, it had done three things: It had updated its three-year strategy, the growth playbook. All its members had undergone a 360 review, and the teams scores on the growth values had been tabulated and analyzed in granular detail. Finally, its success in creating an innovative climate had been assessed. At the end of the course each team had about 20 minutes to deliver a presentation to Immelt. The presentation had to include a simplified vision of growth for the business and the organizational, cultural, and capability changes that the team members had decided should be made in order to optimize growth. LIGs team-based approach addresses shortcomings inherent in the individual-focused approach used by traditional management education programs. The LIG was a radical departure for GE, because it removed intact leadership teams from the exigencies of their business and allowed them to discuss the white space in a candid, introspective fashion for four whole days. In order to achieve the business goals in the organization, leaders should know in advance which things to do and how to do them. For example, taking a place in new markets or an expansion into different markets. After that they should decide which leadership style they want to use in order to fit in the new markets, all this by designing effective plans to manage themselves, subordinates and organization. Introduction/Paper discussion Titles and positions have always been important in our life and especially within organizational environment. People tend to get blinded by the titles that they have, and this influences the peoples behavior. The topic that we have chosen to analyze is about the type of power that leaders possess and how this could influence the effectiveness of being a leader. We have also chosen to talk about how powerful leaders with and without formal titles are. This is also because titles have always been present in our lives and they influence the image that we have of a person. We wanted to relate this to leaders. Theories have always discussed the importance of leadership and formal power, while based on our own experience, there are less researches done about informal power and its influence on leadership. Most people take formal positions and titles for granted. They always associate the amount of power a certain person has with the titles that they possess. We decided to take a deeper look at the influence of leaders with informal power on their workers and how this is different from the influence of leaders with formal positions. The main question of this analysis is: How would leaders with informal power influence their workers? The purpose of this study is to find out how leaders with informal positions motivate their workers to follow them and what the differences are between leaders with formal and informal power. Theoretical Perspectives We will start this analysis by looking at different article to get an insight on earlier discussions and researches about the topic. We will also research other articles that will support the case and help us answer the main question. In order to support our case, first we wanted to know the difference between formal and informal leaders. This is important because informal leaders dont have any formal authorized positions. This part will give us an insight on how informal leaders would influence others. The traits and skills of the informal leaders will also be mentioned here. After that, the difference between formal and informal power will be discussed. The reason of why we have chosen to discuss this is because it will give us an understanding of power and the link between power and leadership. Titles and leaders will also be discusses so that we would get clear insight about the link between titles and leaders. Furthermore, the influence of titles will also be mentioned in order to see how titles influence leaders and then eventually their ability to influence followers. After doing this analysis based on the earlier discussions and different arguments from varied studies and articles, we will use the book of Leadership in Organizations, written by Gray Yukl. The topic will be analyzed based on the concepts in this book. Theoretical Discussion Formal and Informal Leaders We will start our analysis by talking about formal and informal leaders and the differences between them. The article that is used here is a study done by the Ohio State University. Informal leaders are related to people who dont have any formal titles in the organization. They are seen as worthy of paying attention to, or following. People think that informal leaders have a certain trait that make the others in the organization pay attention to them and also follow them. While formal leaders hold a certain position and a formal authority in the organization, informal leaders dont. People choose to follow informal leaders because they want to, but with formal leaders they are obligated to follow them otherwise they would have to face the consequences of not complying. Informal leaders are able to make others follow them through their ability to gain followers respect, trust and confidence. The personal traits and skills that informal leaders have, can replace the formal power or position that they dont have. Informal leaders appear to treat everyone with dignity and respect. They exhibit honesty and dignity and emphasise service above self and they are more likely to build trust. Formal and Informal Power In order to get an understanding of power and the link between power and leadership we chose to analyze the formal and informal power. The article from University of Valencia, Spain is used to support our analysis. Formal power is based on the availability or capability to control the exchange of socially valued restricted goods whose distribution is related to the position in the organisation of hierarchy. Formal power is exercised in a top-down manner. The superiors exert formal power on the subordinates while the opposite is not the case. Therefore, it can be expected that a power agent holding a higher hierarchical position than that of the target will hold more formal power over the target than peers or subordinates. Informal power is based on positive interpersonal relations, involving the exchange of social support, referent relationships, or knowledge, or socially valued unrestricted goods. Informal power, not being necessarily associated with formal structure, can flow in all directions. However, positions in the hierarchies affect the development of personal relationships. Dyadic cohesion develops through an emotional/affective process characteristic of equal-power relations that can be obstructed by the unequal relationships that characterize formal power relationships. Taking this into account, it can be expected that members in a similar hierarchical position to the target will hold higher informal power over the target person than superiors and subordinates. Based on what is mentioned above, we can say that formal and informal power is really important in organisational life. They have influence on how leaders exercise their power. For example, leaders with formal positions exercise their power in a top-down manner, while those with informal power can influence others who are on the same level without any formal position. There is no formal structure but the relation between the individuals in the organization could go to any direction. Looking at this topic from a different perspective, power can be grouped in two categories, the social condition and the personal ability. These categories aim to distinguish positional power and personal power. Position power steams from a persons formal position and implies the legitimate authority to use positive and negative sanctions such as reward and coercion; while on the other hand personal power refers to expertise, referent power and charisma of a person. Summarising this, position power mostly refers to the existing organisational hierarchy that renders management the ability to control the behaviour of others and to change the organisational structure and processes. On the other hand, personal power refers to power sources connected to particular abilities, skills and experience of an actor. As we can see, position power could be related to the formal power that people have. It is the authorised and legitimate power that they possess. They have the title and formal posit ion to exercise their formal power to make others in the organisation follow them. Personal power can be related to the informal power, this is where people dont have authorised power, position or title to make people follow them, but they do it through their personal trait and skills. We can use volunteer work as an example of the distinction between leaders with formal and informal power. When we think about non-profit organizations we think about organizations where people dont have any formal power or positions. The idea of such organizations is to let people work without using any formal authority and to achieve the organizational goals. These people don ´t have a formal title and their followers are not obligated to follow them. This makes it challenging to these organizations to survive and serve their main goals. Nowadays, almost all kind of organizations rapidly adapt the formal business culture to face the challenges and survive in the marketplace. The workers in these organizations get formal positions to make sure that the work gets done properly. A good example of a leader who combined the formal and informal power in his leadership is Nelson Mandela. He conveyed his beliefs about racism and discrimination to the world and he was the formal leader of anti-discrimination organizations. While when Nelson Mandela was in prison, he didnt have any formal power but he still influenced a lot of people in the world. Position and Personal Power Power is usually used to describe the absolute capacity of the individual agent to influence the behaviour or attitudes of one or more designated target persons at a given point in time. Power is divided into two major groups; position power and personal power (Bass, 1960; Etzioni, 1961). Position power includes potential influence derived from legitimate authority, control over resources and rewards, control over punishments, control over information, and control over the physical work environment. Personal power includes potential influence derived from task expertise, and potential influence based on friendship and loyalty. Based on this study, the position power is more related to formal leaders because the people in organizations who have legitimate power give direct orders and requests in organizations. They have the authority to reward the followers, punish them if they dont comply with the orders, they have the control over information which is available and they also have control over the situation. While on the other side, leaders with informal positions have more of the personal power. Informal leaders exercise referent power through role modelling, because a person who is well liked and admired can have considerable influence over others by setting example of proper and desired behaviour for them to imitate. When identification is strong, imitation is likely to accrue even without any conscious intention by the agent. Informal leaders are charismatic and they are very much admired by the others, this is why others follow them even without having any legitimate power. Informal leaders are also known for being friendly, attractive, charming and trustworthy, they also show concern for the needs and feelings of the others, demonstrating trust and respect, and treating people fairly. Referent power depends greatly on these characteristics and personal traits and therefore any person in the organization who possesses these kind of skills can influence the other workers without doing any effort. Position power is important, not only as a source of influence but also because it can be used to enhance a leaders personal power. Besides that, most of power studies have found that effective leaders rely more on expert and referent power to influence subordinates, this is because they are positively correlated with subordinate satisfaction and performance. On the other hand, the same study has also found that legitimate power is an important reason for behavioural compliance. (Hinkin Schriesheim, 1989; Rahim, 1989; Schriesheim, Hinkin Podsakoff, 1991). So in the end, both position and personal power are essential for a leader to be effective in the workplace. Titles and Leaders The article Titles dont make leaders from the Harvard Business school is used here to support out hypothesis. Stever Robbins argues that leadership often ignores the fact that leadership is powerful at any and all levels-and that you do not need to be heading up an organization to be an effective leader. He believes that it doesnt matter what title or position you have, in order to do your job effectively. Some of the most effective business people could influence others without having any superior role or title. He also argues that a leaders job is to insure the success of the organization no matter who reports to whom in any given group. This means that anyone in the group can be the leader as long as he/she is willing to achieve the goals of the organization. Furthermore, the true measure of leadership is influence, nothing more nothing less. The capacity to influence others to participate is what defines a leader. As we have said before, people can get confused about titles and their connection to leadership. In most cases they think that just because a person has a certain title then that makes them leaders. But the reality says that leadership is about influence, influencing people to perform and do what they are supposed to do. This article also argues that the most a title can do is buy some time to increase or decrease the ability to influence the person who holds it. So titles can give individuals only temporary power to influence people and make them follow. So even if titles can be important in some situations like in the military where they have the power to control their subordinates, this does not make them leaders. It just gives them the power to use their power to give orders and make others follow them. A person will be perceived as a leader, regardless to his/her titles. Being seen as a leader doesnt have to do with the titles that you possess but its more about how you contribute to the success of the goals. This gives us the underlying base of our analysis. As we see here, Stever doesnt see any link between titles and the power to influence people but he believes that the actions of a person has more effect on influencing others and making them follow you or your orders. Charismatic Leaders Professor Martin Kilduff from University of Cambridge argues that charisma is considered to be an inherent quality that involves not just strong convictions and the ability to engage followers emotions, but also vision the articulation of lofty goals and the determined pursuit of those goals through the encouragement of others efforts. Also a numerous studies have concluded that charismatic leadership has positive effects on followers motivation, their satisfaction with leaders, as well as boosting leader effectiveness. With this being said, we see that charisma helps leaders to achieve the goals of the organization and makes people follow them. Leaders with charisma are seen to be more successful than others. Charismatic leaders are able to make others follow them easily without making much of an effort. But charisma is different from other personality attributes in that it is attributed to leaders by others their team mates, subordinates, and other people with whom they come into contact in the workplace and beyond. So informal or formal leaders need to interact with their followers and show their personality in order for them to be seen as charismatic. A research which was done by Martin Kilduff co-authored with Prasad Balkundi and David Harrison, forthcoming in Journal of Applied Psychology concluded that leaders who were active in their teams in terms of being at the centre of giving advice to subordinates and also soliciting opinions from subordinates tended to emerge as charismatic leaders in the eyes of those subordinates. Thus, in order for leaders to be seen as charismatic, whether they are formal or informal, they need to be active with followers, listen to their opinions and also provide them with guidelines or advices about work-related matters. Informal leaders are more likely to be seen more charismatic than formal leaders because they are more available and easier to be reached. They have better relations with their followers and they also solicit their opinions about important problems and issues. So formal leaders need to establish themselves as informal leaders in order to make their subordinates turn to them when they are faced with problems and issues. Leadership and Followers Several interrelated factors determine whether workers will follow their leader and how they asses leaders effectiveness. A leader will be seen as competent based on this improving performance, so if his/her performance is declining then followers will not comply. Followers will not only judge a leaders competence or performance but they will also judge leaders intentions. A leader who appears to be more concerned about followers and the missions than about the personal benefit or career advancement will gain more follower approval. Also a leaders who make visible self-sacrifices in the service of the organization will be viewed as more sincere and committed. Followers also consider the extent to which the leader appears to be similar to them in terms of values, beliefs, and other qualities they consider important. Followers who identify strongly with the group of the organizations are likely to have more trust in the leader who appears to be one of them and will make more favourable attributions about the leader. Because informal leaders dont have any authorized positions they are more likely to be seen as a member of the group. Therefore they are considered to share the same values and beliefs. They are trusted and seen as if they care more about the others and the organization goals than themselves. This is one of the reasons why the other workers consciously or unconsciously decide to follow the informal leaders. Informal leaders mostly have two roles, one is following the formal leaders and complying with their legitimate orders and the other one is informally leading their groups of colleagues. In order for these informal leaders to be effective they need to balance between these both roles, otherwise they would lose their identity and the trust or respect of the others. The challenge of informal leaders is harder because they are supposed to guide and support their followers plus satisfying their formal leaders. In order to further support this part of the study, a closer look will be taken on which factors influence the decision of followers to follow a leader. This will be supported by a study done by Thach, Thompson, and Morris 2006. One of the factors that influence followers to follow is motivation. In order for a leader to motivate his/her followers, he/she needs to show trust and respect and make them realize that their participation and achievements are important and essential for achieving the organizational goals and make it successful. This results to confident followers who believe that they can do the requested task. Mutual trust is the basis of an effective follower-leader relationship. This means that in order for followers to follow their leader, followers need to believe that the leader has their best interest. What also motivates followers is how similar their values and beliefs are with the leaders. Follower values determine their preferences for different types of leaders, they always look for leaders whose values match their own. When followers are comfortable with their leaders then they would follow them easily. Conclusion After having used several studies, articles and concepts, we got a clear insight about how leaders function, and influence followers. This study helped us answering the main questions this analysis which is: How would leaders with informal power influence their workers? Leaders with informal power influence followers by having personal characteristics, traits and skills. Being charismatic, showing trusts and respect to their co-workers, and believing in their ability to achieve the organizational goals and participating in its success are examples of these characteristics. Followers prefer leaders with whom they share values and beliefs. They are more comfortable in dealing with those leaders and other ones. Informal leaders usually fall in this category rather than formal leaders, this is because informal leaders are in the same hierarchical level and they are also considers as members of the same group. Informal leaders possess more of the personal power than positional power and from the used studies we came to know that personal power has more positive effect of followers than positional power has. Influencing followers is done by using the referent power and specially being role models to their followers. Titles and leaders are not directly connected. Leaders dont have to have any formal titles or power to be able to influence their followers and make them achieve the organizations goals. They can be leaders through their achievements, behaviour and the way they do their work. In this case, they can still be a role model for the followers and motivate them to do the work without having to use their titles. In the end we see that informal leaders influence followers not through titles or positions but through their charismatic personality, traits and skills. They are the people who followers look up to and want to follow.

History of Goods and Service Tax in Malaysia Essay

1. Introduction of GST Goods and service tax were first deliberated in 2005 with the intention to introducing it in 1st January 2007. However, it was withdrawn in the following year. In 2009, GST was revived with a proposed rate of 4% to replace current Sales Tax of 10% and Service Tax of 5% in a bid to diversify national revenues. However, the idea of GST still end up floating around as it has now been officially deferred. 2. Concept of GST Goods and Service Tax (GST), also known as Value Added Tax (VAT), is a broad consumption tax. The purpose of the introduction of GST is to spread the burden which borne by consumer in some particular areas into a wide range of goods and services with a lower tax rate. Thus, government’s revenue income will eventually increase to enable the further development and budget control to the country, other than just relying on petroleum and income tax revenues. GST is a multi-stage tax as it is levied on the â€Å"value added† created at the various stages in the importation†production†distribution chain of the product to which the tax is applicable. This tax structure helps to avoid the cascading effect embedded in current Sales Tax and Service Tax (SST) which are single-stage tax. It adopts a credit offset mechanism whereby tax charged on supplies (called output tax) made by a taxable business may be net off against tax paid on inputs (called input tax) to production. Only the difference is remitted to the tax authority. Nevertheless, the cost of GST is actually borne by final customers. However, not all supplies are standard rated supply, which are subject to proposed rate of 4%. Malaysian government has announced that some 40 items, mostly essential consumables and commodities will be free of GST, that is, either the items are exempted or given a zero-rating. The only difference is that input tax credits can be claimed by registered suppliers of zero rated supplies but not the exempted suppliers. Thus, lower income groups are protected. Furthermore, GST is a form of indirect tax as it is not a statutory obligation of a person to pay the tax unless certain GST taxable goods and services are consumed. Besides, the Malaysian government has indicated that Mandatory GST registration for suppliers will be based on a threshold of sales. Current indications are that the threshold will be set at RM500, 000.00 per year. Thus, with the introduction of GST, government is able to shift the reliance on direct tax to indirect tax for sources of revenue income to maintain its competitiveness as well as sustain long-term growth of the country. 3. Fate of GST in Malaysia The passage of GST in Malaysia has not been an easy sailing. As mentioned above, the idea of GST was first announced in 2005. However, it was shelved in 2006. Again, after the GST bill tabled in 2009, the second and third reading for GST is now being deferred again. Over-reliance on the direct tax and depleting petroleum are actually the major concern of government that contributes to the imposition of GST. Furthermore, the government is of the opinion that Sales and Service Tax (SST) has reached its threshold. To increase it the country’s exports uncompetitive. Under SST, exporters were incurring as much as RM1.4 billion annually. Therefore, the only way is to institute GST. GST is considered an equitable and comprehensive system of taxation that minimizes evasion and ensures a broader revenue stream. 3.1 Judgments from Macro-economic aspect By replacing the Sales and Service Tax with GST, the government is able to diversifies its sources of taxation to avoid being dependent on any particular tax base and the stability of tax revenue is ensured. As revenue from imports and taxes from the corporate sector may fluctuate, GST will not fluctuate, thereby bringing in a steady and sustainable revenue stream that is locally generated. However, the immediate outcry is that GST will cause the general price level goes up. However, empirical study in China indicates that GST implementation did not cause any inflation. Furthermore, public do not have to be over-worried of the continuous inflation as recent research also point out that GST may bring about a one-time increase in cost of living, but the impact on inflation is low. Meanwhile, according to the Ministry of Finance, Consumer Price Index is going to reduce 0.1% due to the lower GST rate. This can be further supported by studies that indicate prices did not increase significantly before and after the introduction of GST. Thereby it is clear that imposition of GST will only cause one time increase in general prices but would not necessarily lead to inflation which is continuous increase in the average of price over the time. Furthermore, a study done by Malaysian government also shows that households could enjoy annual savings of between RM14.50 and RM347 under SST system and GST system respectively. Additionally, it is indicated that the business sector could expect total annual savings of some RM4billion under the GST regime, while exporters would save RM1.4billion annually under a zero-rate system. Also, GST improve export competitiveness due to zero-rated and boost tourism because of the refund of GST.However, recent study argues that Malaysia can enjoy this trade competitive advantages only when there is no delay in input tax refund that cause increase in price of exports. Furthermore, there are many arguments against the indirect tax reform in developing countries. A country like Malaysia with presence of a substantial ‘informal’ sector, substituting VAT for border taxes is likely to deter the growth and development of the economy as a whole as VAT might drives firms from the formal sector into the shadow of informal economy. Many studies have indicated that developing countries consists of a very large size of informal economy. Informal economy is defined as the segment of the economy that escapes the tax net; it thus includes both the shadow economy and agriculture. Also, they argue that the imposition of VAT may also retard the development of markets, especially in the rural areas. As mentioned, imposition of GST diversifies government’s revenue sources and increase income. However, a previous study of GST in Mexico indicated that tax revenue increase might not be as large as suggested by standard literature due to the increase of the informal sector, shrinking the tax base. Furthermore, as a developing country, Malaysia may not benefit from the implementing GST due to the high administrative costs. Meanwhile, as GST was deferred, road shows, seminars and public education campaign are still being held by the authorities ever since the first announcement of GST in order to create awareness amongst the public about the oncoming tax transition. On the contrary, in the same time, GST opponents have been expressing negative by starting an anti-GST task force to protests against the implementation. Sentiment is that Malaysia is ranked more corrupt than ever and people are cynical that imposing GST will only be another avenue for corruption. From the discussion above, it can be seen that imposition of GST can improve collection of revenue in a more comprehensive, transparent and effective manner. Furthermore, more savings for households and corporate sectors can be expected with the substitution of SST with GST. Government has been paying effort in educating the public, however, hesitated in implementing the GST several times because of the lack of infrastructure to effectively collect the taxes. Furthermore, Malaysia is currently in a developing stage. There are still many informal sectors like agriculture sector and goods that are exempted from this system. Besides, the corruption issues in the country have yet to be addressed. It seems that the government needs more time to get ready for the implementation of GST and, thus GST might be implemented later rather than sooner. 3.2 Judgments from Micro-economic aspect (i) Corporate aspect GST is tax collected on behalf of government. Given the claimable input tax feature, GST is deemed not to be a business cost. However, GST will place a burden on the corporate sector (especially Small and Medium Enterprises), which will be responsible for collecting the new tax. SMEs may face the problem of cash flow difficulty due to the payment of GST upfront. Also the employment of qualified internal staff with the necessary experience can be quite costly. To add on to the problem, software programs would need to be revised to take into account the GST element hence adding on to the cost of operating a business. As conclude by studies, the compliance cost of SMEs is substantially higher than larger firms. Thus, GST compliance is four times more regressive to SMEs as compared to large firms. Again, representatives of the corporate sector have already expressed fears that corruption and bureaucratic ineptitude could raise the cost of administering the tax, thereby increasing companies’ operating costs. Furthermore, with regards to the threshold limit, survey done by The Associated Chinese Chambers of Commerce & Industry of Malaysia (ACCIM) ,with a small samples of 2000 people, has indicated that a threshold of RM5 million above is the most acceptable level instead of RM500,000. Extra compliance cost has a very high possibility of causing them to have substantial amount of revenue forgone. Even the neighbor country of Malaysia, Singapore, has a threshold limit of SGD$1 million. Shockingly, 80% of the respondents indicated that their computer systems are not ready to cater for the administration of GST. All of the reasons above clearly show that GST compliance is a very big issue to the corporate sectors, especially SMEs. High compliance costs that will be incurred for new software purchasing, staff training and low threshold limit have make them react very negatively towards the proposed GST. Thereby, it takes time for government to allay the fear of the corporate sectors and address the compliance cost issue. Thus, GST might be implemented later rather than sooner. (ii) Individual aspect Public are very reluctant to accept the implementation of GST. Some of them even formed a group representing the public to protest and express their non-approval for the introduction of the proposed GST with the contention of GST will â€Å"feed the rich and starve the poor†. Also, they are worried that those unscrupulous traders might take advantage of the GST to unnecessarily increase prices and pass this down to the final consumer. Actually, government has been spending time creating public awareness about the GST. However, the effort does not seem to be enough that most of the people do not actually realize that the lower income groups are protected as most of the basic necessities are actually zero-rated and tax exempted. Consumers have a choice to a certain extent whether to pay the tax should they decide to consume any of the non-essential goods and services. When it comes to exempting â€Å"basic essentials† from GST, however, there are arguments against list for political popularity. This is because too many exemptions can nullify the purpose of GST as a broad revenue base. Again, the â€Å"bureaucratic culture† in Malaysia further erodes the confidence of public towards GST. To sum up all the reasons above, given political sensitivity of the GST and the difficulty of controlling the reactions of the public and the corporate sector, the government might want to ensure that there is a long gap in between for the introduction of GST even though GST can be beneficial to the country. Besides, the Malaysian government needs time to establish computerization system and trained personnel for the tax transition. However, the budget deficit and depleting natural resources leave the federal government with little choice. Furthermore, the authorities has stressed that SST has reached its threshold, GST is the best option for the tax reform. Thus, given the reasons above and efforts of government create public awareness of GST, it might seen that GST is already in the pipeline and the current deferment was actually to allow the authorities to have more public awareness program and to give the corporate sector more time to get ready for the tax transition. 4. Equity of GST As indicated by government, GST provides equitable treatments as lower income groups are protected by zero-rated and exempted mechanisms. This method has been argued as simplistic as it ignores a number of important facts. First, empirical research indicates that there are significant difference in the pattern of expenditure between the poor and rich. Engel’s law point out that the share of expenditure on food and clothing is very high for the poorest households. According to the estimates of Hossain, VAT can be made less regressive with zero-rating of commodities that are consumed more by the poor households. Zero-rating â€Å"basic-commodities† protecting the poor and also the rich, since they also buy these commodities. In other words, zero-rating is an expensive way of protecting the poor since much of the â€Å"protection† is wasted on the rich. Second, the case for imposing VAT as has long been known a uniform VAT is likely to increase the price of many goods essential to the poor (Ahmad Stern 1987). Research on Bangladesh shows that a uniform VAT that disregards the differences in expenditure spending of the rich and the poor is significantly regressive as the poor suffer 2 to 3.5 percent loss in their income while the rich benefits from such reform. Because the poor may consume a relatively small amount of such products, it is undoubtly true that much of the benefits of such exemptions will go to the non-poor. Third, before the introduction of GST, the price of all commodities in fact has already incorporated an indirect tax component that is the tax charged on inputs for production. Therefore, no commodities will increase in price to the full extent of GST. Moreover, proponents of the tax reform have neglected the presence of a large informal economy in Malaysia. According to Emran and Stiglitz, the dramatic shift in favor of VAT as the main instrument for revenue rising in developing countries which have a large informal sector is misguided both on efficiency and equity grounds. Even a uniform broad-based VAT may be more progressive than more nominally progressive taxes (such as the personal income tax) that in practice burden only a limited group of wage-earners. This can be happen, for instance, informal sector producers that produce a close substitute of the formal GST-liable commodity will get high profit without bearing tax while formal sector producer may get lower profit and bearing tax. Therefore, informal sectors of a Malaysia might distort the equity treatment of GST amongst the corporate sectors. A further consequence is that the tax base of the GST is eroded and either less revenue is available for national expenditure prio rities, or higher rate of GST is required. Thus, the equity of GST still remains a question. The actual impact of a broad-based GST needs to be estimated by econometric model in order to answer the major arguments of broad-based GST. 4. Conclusion GST has been proposed by government to reduce the reliance on direct tax and the petroleum revenue. Also, it was planned to replace current SST. With a broader base for goods and services being subject to GST, the revenue for the government is expected to be higher. However, the implementation GST is being deferred again due to the political sensitivity and the negative reaction of the public. Furthermore, the lacking of infrastructure to effectively collect the taxes, negative responses by the corporate sectors and protests against GST by the public contributes further to the deferment of GST. However, it does not mean GST going to be shelved forever as Deputy Director of Customs, Subromaniam Tholasy, has made a clear statement that the implementation of GST has only been deferred, not cancelled. Also, the officials have been keen to stress that both consumers and businesses are likely to make savings under the GST. Thus, it is obvious that the GST already is in the pipeline. However, many things have to be done for the imposition of GST, thus GST might be implemented later rather than sooner due to the substantial time and cost incurred by the corporate sector and government in the preparation for the transition. Also, equity of GST still remains an issue. In order to make the implementation of GST to be successful, the government should start an extensive education and public awareness drive now to explain how the tax works and its impact on prices. Also, the government should address its major problem which is corruption to regain the confidence of public. Also, they has to take into consideration of the neglected factors such as informal sector and reconsider the equity issue in order to make the implementation of GST to be equitable and efficient.