Beginners Guide to Starting a News Website With WordPress

Thinking of starting a news website? Even if youre not planning to be the next New York Times, theres plenty of space for creating your own news site for your favorite topic, local area, or anything else.Its also easier than ever to make your own news website thanks to a free piece of software called WordPress, which makes starting a news website accessible no matter what your budget or technical knowledge level is.In this article, were going to talk about why WordPress is such a good match for news sites. Then, well walk you through the process of starting a news website with WordPress in four steps. Lets talk news! Here are a few reasons why WordPress is a great choice for starting a news websiteIt offers a robust editor thats also easy to use.Its optimized for text content, but you can also add images and other multimedia content easily.The platform automatically shows your latest posts at the top, which is ideal for a news site or an aggregator.You can use themes and plugins to e asily customize your news website.How to start a WordPress news website (in 4 steps)Over the next four steps, well cover the basics of starting a news website. When were done, your only task is to get to work on your first articles. Lets begin with the very basics.Step #1: Choose a domain, select a web host, and install WordPressThe first step to starting a website of any kind is always the same. Youll need both a domain name and a web host to power your site. Heres what you need to keep in mind when choosing them:Domain name.  Your choice of a domain name should be memorable since its going to represent your news site from now on. Picking a domain is highly personal, so take your time and weigh up multiple options. If youre stuck, a domain name generator can help you brainstorm ideas.Web hosting.  Not all web hosts are made equal. You need to choose an option that offers great performance and features to make your life easier, such as automated backups, top-notch security, and more. In any case, shared hosting or a basic Virtual Private Server (VPS) should be more than enough to start you off. Here are some of the best WordPress hosts.Once you have both of those, youll need to install the WordPress software so that it can power your news sites. Many hosts can automatically install WordPress for you. Or, you can always do it manually. Our post on how to install WordPress covers your options.Step #2: Find a suitable WordPress news themeOnce you install WordPress, you can use a theme to control how your news website looks.To change your WordPress theme, youll first need to pick a new theme to use. The official WordPress.org Theme Directory  is a great first stop to find some free options.Head to the directory, click on the  Feature Filter  button at the top, then tick the  News  option under the  Subject  section and run a search. This way, youll only see themes designed for news websites:Picking a WordPress theme is difficult since we all have unique tastes and needs. However, there are a couple of aspects you should always keep in mind:Opt for themes with at least 1,000 installs and an average review score of four or more stars.Check if the theme youre looking at has received updates within the last six months.If youre struggling to find a theme that you like, check out our list of the best WordPress news themes.Step #3: Set up plugins to add greater functionalityWordPress already includes many features you need to run a news website out of the box. However, by using various plugins, you can easily add any functionality you think is missing.For example, you may benefit from using the WP News and Scrolling Widgets plugin. This tool adds a special section on your site for news articles and lets you display your articles in interesting ways: WP News and Scrolling Widgets Author(s): WP OnlineSupportCurrent Version: 4.2Last Updated: September 12, 2019sp-news-and-widget.zip 90%Ratings 291,244Downloads WP 4.0+Requires You may also want to set up a plugin to add social media sharing icons to your news articles. This will let visitors share posts with their friends, which has an impact on traffic numbers and the chance of a viral post. The free Orbit Fox plugin makes that really easy: Orbit Fox by ThemeIsle Author(s): ThemeisleCurrent Version: 2.8.10Last Updated: September 13, 2019themeisle-companion.zip 94%Ratings 4,283,244Downloads WP 4.7+Requires Finally, if you want to automatically curate news content from various sources, an RSS import plugin makes it easy to automatically display the latest headlines or use RSS feeds in other ways. For example, you can use a plugin called  Feedzy RSS Feeds  to import RSS feed items to your news site: RSS Aggregator by Feedzy Powerful WP Autoblogging and News Aggregator Author(s): ThemeisleCurrent Version: 3.3.11Last Updated: October 10, 2019feedzy-rss-feeds.zip 94%Ratings 581,789Downloads WP 3.7+Requires With over 50,000 free plugins, pl us thousands of premium options, you also have the option to add plenty of other features!Step #4: Get up to speed on creating posts and pages within WordPressSo far, weve been laying the groundwork for your news website, visually speaking. However, now its time to roll up your sleeves and get your hands dirty by publishing your first news article.To do this, youll need to use  WordPress new block editor  (AKA Gutenberg). This editor features a modern, uncluttered interface thats perfect for writing news articles. More importantly, formatting your text and adding multimedia files through the editor is easy:Using the editor is fairly intuitive, but we recommend you check out our Gutenberg for newbies article if you want to get the most out of it. We also have a more detailed block editor guide.Once you feel comfortable using the editor, get to work on your first piece and hit the  Publish  button when its ready!Or, if you dont like the new block editor, you can also disable t he block editor and keep using WordPress older Classic editor.The time for starting a news website is now!Using WordPress, youll be able to write, format and edit top-notch news articles, and showcase them in style.Starting a news website with WordPress is simple enough, and you can do it in four steps:Choose a domain, a web host, and install WordPress.Find a WordPress news theme.Set up plugins to add other key functionality.Get accustomed to the WordPress editor and start creating content. Free guide5 Essential Tips to Speed Up Your WordPress SiteReduce your loading time by even 50-80% just by following simple tips.

The Best ACT Vocabulary Lists on the Web

The Best ACT Vocabulary Lists on the Web SAT / ACT Prep Online Guides and Tips This could take a while. Do you need to study vocabulary for the ACT but aren’t sure where to start? We have links to free lists of ACT vocab from around the web. We also have found other vocab study resources – from videos to apps to browser plug-ins – to help you study ACT-specific vocabulary. A Few Words of Advice: Don’t Overdo Vocab Vocabulary on the ACT is far from the most important thing you can be doing to prep. You won’t be tested on obscure words or need to memorize definitions to be successful. Spending hours memorizing difficult, arcane vocab words will not help you on the ACT. This is because the ACT tests moderate-difficulty words in the context of sentences, and focuses on words with multiple meanings. For more on this, read our article on ACT vocabulary – it’s a must read before you begin to study! In short, make sure you don’t just memorize vocabulary and assume it will get you ready for ACT English and ACT Reading. You need to focus on being able to define vocabulary in context and recognize multiple-meaning words. Many prep programs over-emphasize memorizing vocabulary because it’s easy to teach. Still, learning vocabulary does matter for the ACT (we recommend using the waterfall method to study), which is why we’re including word lists and resources here. Keep in mind that you should view vocabulary as just one component of ACT Reading and English. Don’t neglect studying grammar rules or practicing for the reading section. It's important to keep your ACT studying regimen balanced. Don't spend so much time on one skill you neglect another. ACT Vocabulary Word Lists As we discussed above, the ACT is all about testing vocabulary in context, rather than strange, obscure words. Beware of any super-long word lists that claim to be for the ACT – they are likely just old SAT word lists with a different title. Focus on learning medium-difficulty words really well so you know them in context, and less on learning as many words as possible. I recommend starting with our PrepScholar list. We focus on words with multiple meanings that are likely to appear on the ACT. Our 150 ACT wordsalso includes some vocabulary to help you on the science section. If you are still struggling with vocabulary after learning our 150 words, you can also learn these 100 words from Scholastic. This is technically an ACT/SAT list, but focuses on medium-difficulty words that appeared in a Scholastic publication, so it will be helpful for the ACT. Finally, you can learn 50 more science-specific vocabulary words to help with the science section. Once you have these words under your belt, you will have the base you need to do well on ACT Reading and English. Memorizing more words will have diminishing returns, since again, obscure words aren’t tested on the ACT. And more importantly, you need to practice being able to define words in context. Doing ACT Practice sections will be just as helpful for learning that skill. Memorizing hundreds of vocab words will not. Flashcards, Games, and Other Resources Here are some additional free web resources that can be really helpful for learning ACT vocabulary, and specifically for learning words in context of larger articles or passages. The first two would be great resources for any student. The last two are helpful for students who are auditory learners or learn best by example. Quizlet This is a flashcard website which you can use to learn vocabulary words. If you make an account, you can use their website but also mobile apps for iPhone and Android – meaning you can study whenever you find yourself with a free moment. You can search through thousands of pre-existing flashcard sets on Quizlet. You can either make your own sets using the lists above or search for â€Å"ACT vocabulary† to access pre-made flashcards other users have made. Just be careful you don’t pull up a supposed â€Å"ACT Vocab† card set that is really just old SAT vocabulary. (Any lists longer than 250 words are too long.) You can also search for â€Å"ACT Science† to review more science vocabulary. I personally used this app all the time in college for my language classes and found its format very helpful. I could make flashcards on Quizlet much faster than writing them out by hand. Plus, I would pull up the app whenever I found myself with spare time (waiting in line somewhere, for example) and study a few words. ProfessorWord This is an app for your browser that pulls ACT vocabulary words from articles and pages and defines them for you. This is really cool because if you read articles online, particularly in publications like The Economist, Time, or The New Yorker, you are encountering tons of ACT vocabulary words. This app just goes through and points them out so you don’t miss them! This is an excellent way to learn words in context, which is super useful to prepare for ACT Reading and English. Even if you read just one article a day, by going though the highlighted words and testing your knowledge of them, you can improve your ability to define words in context. This is a great way to practice for ACT vocabulary, and also a fun way, if you like reading articles and blogs. "No, Mom, I'm not just reading Game of Thrones recaps for fun, this is for the ACT!" Image via Wired. Vocab Ahead If you learn better with concepts explained aloud to you, check out the videos at Vocab Ahead. Rather than just giving you a dictionary definition, they also use vocabulary words in sentences, with animations to match, to help you learn. Head to the â€Å"Study Room† tab to find the vocabulary videos. You can go through the â€Å"SAT Common 300† list, as it has a lot of words that overlap with ACT vocabulary. You can also go to the â€Å"Master† list to look up words you are having trouble with. Vocab Sushi If you like online quizzes, Vocab Sushi is a fun website that lets you test your vocab knowledge with quizzes and teaches vocab words by using them in sentences. This site is especially useful for the ACT since it emphasizes meaning in context. Vocab Sushi draws example sentences from real-life newspapers and magazines, helping you see how words are actually used in the real world. This is a great way to learn vocabulary in the way the ACT tests it – through context. What’s Next? What else do you need besides vocab to do well on the ACT? Learn 5 Critical Concepts you need to ace the ACT English section. We mentioned that the ACT focuses on vocabulary in context. Read more about that and get strategies for ACT reading. Read up on the 4 types of ACT reading passages, and learn how to stop running out of time on ACT reading. You might have heard the ACT doesn’t have a guessing penalty – but how can you use this to your advantage and guess effectively? Read about guessing strategies for the ACT. Want to improve your ACT score by 4+ points? Download our free guide to the top 5 strategies you need in your prep to improve your ACT score dramatically.

The Student Conduct Code Essay Example | Topics and Well Written Essays - 500 words

The Student Conduct Code - Essay Example However, my paper is completely original and does not contain clauses incorporated into the previous essay, but a replica of initial ideas well presented, in a logical manner. Following my elaboration of previous written thoughts, I ended up not being included in the class’ grading system. In my opinion, I did not commit academic cheating, as my essay was not even submitted in the competition. My reason for editing and strengthening a previously completed essay was that I needed to use in the essay in my current class for its relevance to my course. The previous essay was relevant, therefore; I edited all the words and expounded on the major ideas of the essay. As a result, of the misunderstanding, it almost cost me my chance to complete my education in the institution. After the administration, checked my essay, they realized that I had submitted the essay before. I was accused of not adhering to the policies of academic dishonesty in the course of my studies. I was also accu sed of not being keen on presenting original papers. If I had been more ardent, I would not have been edited my previous essay. This form of negligence also cost me a chance to emerge the winner in the competition. In the future, I will be more conscious of creating original ideas from my previous works as well as, always taking the initiative to come up with novel ideas in all my papers. In my case, I would have recognized the need to conduct my research afresh, instead of comparing with previous works.

Pharmaceutical(Pill Mills) Industry Regulate and profitability Research Paper

Pharmaceutical(Pill Mills) Industry Regulate and profitability - Research Paper Example Due to their short business span in a given location, they have huge crowds waiting to see the doctor and they have body guards just in case of invasion. This is misuse of pharmaceutical industry which calls for immediate action to protect lives of citizens and health sector (Drugs Policy Alliance, 2007). Yes, the pharmaceutical industry is regulated. Secondly, the law requires a medical professional to write prescriptions if you want to move large amount of pain killers in America. There is also existence of Healthcare Distribution Management Association [HDMA] which controls the supply of narcotic substance. Finally, DEA’s power to suspend/revoke licenses of distributors in case of ethical malpractices acts as control measure (United States-Canada Regulatory Cooperation Council, 2011). DEA regulates the industry by formulating the policies to govern production, distribution and prescription of narcotic substances. Also HDMA in its management on distribution of health care products and combating drug abuse role. Food and Drugs Administration [FDA] is a regulator in that it supervises food safety, dietary supplements, prescriptions of over- the- counter medicines, blood transfusion and other medical and dietary specializations. As discussed above Pill Mills are not legitimate and their operations involve procurement of sub-standard drugs and supplements which are then prescribed to patients inappropriately. Law enforcement and implantation of drugs policy Acts make it hard for these businesses to transact. For instance, regulation of the amount of pain killers to be produced by DEA and monitoring of distribution channels by HDMA will affect their supply and establishment of their quack businesses. In addition, proper scrutiny of food and narcotic products by FDA makes it difficult for Pill Mills to establish their business (FDA’s International Post, 2010). Pill Mills are established with an immediate response to the common problems

Capital Asset Pricing Model Essay Example | Topics and Well Written Essays - 1500 words

Capital Asset Pricing Model - Essay Example The underlying theme associated with CAPM is investor’s relationship and the advantages which an investor can attain by the application of this model. The investors are linked in two ways with this technique; one is the time value of money and the other is the risk factor involved in a project. The time value of money can be depicted using the risk-free (Rf) rate in the formula which can then be compensated with the investors for placing money in any investment after a certain period of time. The risk part of CAPM formula is used for representation of risk and calculates only the amount of compensation which any investor can undertake for facing any additional risk. These financials can be calculated using the risk measurement tool i.e. beta, which has the ability to compare the returns of the asset towards the market after a certain period of time having definite market premium. According to the CAPM tool, the expected return of a security calculated on a portfolio is equal t o the rate of a risk-free security, which is further raised by including a risk premium. If this is expected return is not able to be ascertained or is not able to even beat the expected return then the required return and the investment will not be undertaken. Practical Implementation of CAPM This pricing model which is regarded as CAPM was put forwarded in the year 1960 and since then it is under deep influence of criticisms. The argument of such critics involves hypothesis that CAPM does not put forward realistic market conditions.

Study Of The Vat System In Ethiopia Finance Essay

Study Of The Vat System In Ethiopia Finance Essay Government collects revenue from different types of sources to invest for public services like education, health, road and infrastructure distributes equally to the public. This revenue will be the one in which it levies from different income is called a tax. A tax is a blood vessel of a country for development, most of developed countries their tax harmonies are very attractive and strong, the people are well known about the tax what and why you are pay, if you are not pay you accept like you didnt accomplished your duty even your right. How ever in most Sahara counties like Ethiopia the people do not well understand about the necessity of the tax what and why you are pay, thats why the fraudulent and smugglers would be many and high developing country. Hence the problem of tax collection and assessment in Ethiopia is the gap between the taxpayers willingness to pay tax is as a major with different implementation and other problems by the tax collectors. In general in Ethiopia, where the awareness of taxpayers, the culture of paying taxes and the capacity of tax administrators appear poor. The tax system should be balance the economic activity and expected the people on the ability to pay a tax in proportion to their level of income. From the broad concepts of taxation the tax should be divided in to two major groups. These are direct and indirect tax, from these indirect tax the one in which highly Comprehensive that includes producers, wholesalers and retailers is the value added Tax (VAT). The value added tax (VAT) is a new tax system introduced in Ethiopia since 2003 as a Replacement to sales tax.This tax collects from domestic transaction and importation of goods. Where this tax is replaced the sales tax the assumption was the sales tax does not collect on added value, the value added tax minimizes the damage that may be caused by attempts to avoid and evade the tax and helps to ascertain the profit obtained by the tax payers and the tax initiates saving and investment because the tax is levied on consumable goods and services and does not tax capital and enhance economic growth and improves the ratio relationship between gross domestic product and government revenue. And has a proclamation, cites as a proclamation No. 285/2002. This paper will state the current main issues of VAT administration like organizational structure, staffing and training, Tax Payers Identification and Automation, invoicing and book keeping Requirements, controlling of filing and payment, Audit of VAT, Refunds management, penalties and cost of administration and compliances with its strength and weakness in Ethiopias as follows 2. OBJECTIVE OF THE STUDY How it works the Administration and compliance of VAT system in Ethiopia with its positive and negative during implementation of the current system and explains what compliance risks there are and why and how the risks occur over all those problems will be discussed and further the solutions shall be recommended in the report of study. 3. METHODOLOGY OF THE STUDY The study is gathered from different secondary data of annual reports and from assessment of different researches of administration of VAT system In Ethiopia by different Authors. 4. SCOPE OF THE STUDY The study is limited on the current of VAT administration in Ethiopian and compliance risks With its strength and weakness in which applies will be generalized. 5. DEFINITIONS A value added tax is a modern tax system and broad based .It replaces the sales tax, have two rates 15% and 0% with exemptions of the tax. The threshold is based on the annual sales of goods and services above 500,000 Ethiopia birr. Have two types of registration that is obligatory and voluntary registration, the voluntary registrants are registered when 75% their sales are supplied for VAT registered. The reports are monthly which provides in the declaration format whether it credit or nil. Any taxpayers who are not registered for VAT automatically payable to turn over tax (TOT). The exemption in VAT also applies in TOT. 6 .ANALYSIS (MAIN BODY) Value added tax in Ethiopia introduce in the year 2003 cited as proclamation No. 285/2002 which replaces the sales tax with the assumptions mentioned in the introduction part. The current Ethiopia Revenue and Customs Authority (ERCA) was Federal Inland Revenue Authority (FIRA) before 2008. During the period of FIRA the VAT would introduced and implemented in our country and still exercises after merging of FIRA and Customs Authority. The administration of VAT includes organizational structure, staffing and training, Tax Payers Identification and Automation, invoicing and book keeping Requirements, controlling of filing and payment, Audit of VAT, Refunds management, penalties and cost of administration all these activities are pertain to how applies and affects the government revenue and strategy properly will be describe as follows: 6.1 Organizational structure, staffing and training Ethiopia Revenue Authority should be taken an organizational structure for VAT to be implemented through the branches of the Authority and the staff recruited and trained during the preparation of the VAT introduced. Hence due the complication of the system in the Ethiopia case a special VAT unit in FIRA was setting up. Along this line, there were efforts to design the organization structure and to determine the number of staff to be trained and deployed. Some have been taken from the ex-sales tax unit, some have gone from the tax reform program and the Ministry of Revenue and some have been newly recruited. At present, the newly introduced Value Added Tax is administered by a newly established department located at the Mexico square and some branches in the country and by the Ethiopian Revenue and customs Authority. The new department in ERCA is answerable to the General Manager. The staffs are graduates of accounting, economics and the management profession. The organo-gram and staff assignment is depicted in the following diagram. General Manager ERCA Tax Payers registration and Education Division (7) VAT DEPARTMENT Head (5) VAT Administration (2) Revenue Collection and Enforcement Assessment and Audit Division Revenue Accounts and Consolidation Diagram 1:- Organo- gram of the VAT Department By: Arega Hailu Teffera June/2004 Even though, the VAT is computerized, considering the current and future challenges, the VAT department requires additional personnel in all areas- taxpayer education and service, accounting and collection, enforcement and audit. Efforts currently underway within the Ministry and ERCA to strengthen the VAT administration, to improve service delivery, training of staff should continue to address the shortfall encountered. Specially, the administration should focus in strengthening its audit and enforcement wings. 6.2 Tax Payers Identification and Automation Taxpayer Identification Number (TIN) and VAT SIGTAS were implemented during 2000-2003. These systems have been operational by the FIRA and regional states and city administrations revenue authorities through country-wide network As earlier described the system introduced during Federal In land Revenue Authority where it is Ethiopian Revenue and Customs Authority (ERCA). The system is an important for efficient and effective tax and customs administration. Any taxpayer has only one identification number; this will be used for VAT purpose, for with holding tax, for property tax e.t.c. In our country case taxpayers couldnt used different identification number. Except The trade license number issued by Ministry of Trade and Industry Automation of VAT administration commenced with a simple software developed by a local IT firm. In an attempt to deploy better software that integrates the different functions and processes of VAT administration, the government entered an agreement with a Canadian firm known as CRC-SOGEMA in April 2003. The software development project, VAT SIGTAS, was finalized and made operational at the VAT Department during February 2004. Later on, the new software rolled out to the regional branches of the ERCA. It was also made operational in four regional states and two city administration revenue authorities following the delegation of VAT administration. Large taxpayers, started applying VAT SIGTAS in October 2005 upon the decision of the tax authority to administer all taxes of large taxpayers under one office. Previously the large taxpayers used to settle their VAT obligations at the VAT Department. The proper implementation of SIGTAS all taxes would help realize the following anticipated benefits of the project: increased revenues and enhanced control, better service to taxpayers, standardize practices throughout operational departments, reduction of non-value adding activities, real-time management (reminders, remittances, etc.), and Integrated management of all taxes (especially for audit). The regional and city administration tax offices are also using the new system for their VAT operations with the previous VAT functionalities provided unchanged. Efforts are underway to deploy SIGTAS all taxes, with certain modifications, in all regional states and city administrations. The CRC-SOGEMA has already conducted requirements study. 6.3 invoicing and book keeping Requirements Is a very important for issuance of invoices during transaction of VAT system these invoices are printed by registered printing press after getting approval from ERCA. The invoices are separately printed for taxable and exempted transactions. In addition to the printing of invoice recording are mandatory for every VAT registered and required separate of taxable invoice and exempted. The VAT proclamation stipulates that VAT registrants should keep records of account for at least 10 years. However, due to lack of tax administrators follow-up and control, lack of awareness among the society and the prevalence of poverty.these rules are not applied perfectly as to the law required many problems faced with getting invoices, using duplicated invoices, lack of consistency in using invoice, most business holds two books ;one for tax Authority and for Banks . usually the understated income holds book for tax Authority and the over stated book would be for Banks, Do not use invoices approved by the Authority, dealing with buyer to issue the lower price in the invoice , also issue fraudulent invoices using invented VAT numbers of their own and collect VAT for their own e.t.c. These will be paralyzing the function of revenue as a whole. In order to solve this problem of invoicing the ERCA gets the expiriance from Latine America to be used the electronical cash registered at retailer on a net work with the SIGTAS. 6.4 controlling of filing and payment According to proclamation No. 285, Article 26/1, every registerd person is required to file VAT return with ERCA for each accounting period and to pay the tax for accounting period by the deadline for filling the VAT return. Article 26/2 , the VAT return for every accounting period shall be filled no later than the last day of the calendar month following the accounting period, where as VAT on taxable imports is collected at Customs and made by C.P.O automatically. The VAT liability is computed based on the invoice credit method in that the registered person will remit the difference between VAT received and VAT paid during transactions conducted during the accounting period. ERCA made a controlling and filing of VAT using computerized system to administer VAT properly authorities use computer programs, namely: Standard Integrated Government Tax Administration System (SIGTAS) and Automated System for Customs Data Management (ASYCUDA). The computer programs are used to maintain taxpayer register and process VAT returns. Detection of non-filers seems to be carried out mainly manually. The authority tries to identify non-filers in collaboration with the Ministry of Trade and Industry. In Ethiopia every trader is required to renew business license annually with the pertinent offices under the Ministry of Trade and Industry or regional governments. To renew business licenses, traders are required to produce evidence from tax authorities that all taxes have been Paid. The tax authorities on their part, before providing the evidence to taxpayers, 6.5, Audit of VAT Auditing is a basic measuring of for effective tax collection, Audit of VAT in our country was very complicated before the introduction of computerized the tax system, due to different fraudulent of using invoice as mentioned in the above invoicing and book keeping requirements. However, the audit case by the audit selection committee. The selection criteria include; credit declaration, nil VAT declaration, non filers, unusual VAT filing and information obtained from third parties and customs decleracion. Based on the above selected criteria would be subject to audit. Most of VAT registrant provides monthly report as credit or nil. This is the effect of tax evasion by the taxpayers. All these problems affect the potential of revenue this would be due to lack of taxpayers awareness, human resources auditor in particular, the number of VAT registrant compare to auditors or the employees in tax authority is very low they cannot cover by the actual current employees in the ERCA. 6.6 Refunds Management The VAT proclamation No. 285/2002 Article 27/1 stated that at least 25% of the value of a a registered persons taxable transaction for the accounting period is taxed at zero rate, the ERCA shall refund the amount of the VAT applied as a credit in excess of the amount of VAT charged for the accounting period within two months after the registered person files an application for refund, accompanied by documentary proof of payment of the excess amount. The second Article 27/2 relates to unused excess credit. For non-zero rated transactions, the amount of VAT applied as a credit in excess of the amount charged for the accounting period is to be carried forward to the next five accounting periods and credit against payments for these periods. The registered person can claim refund if it has still unused excess credit at the end of the five month period. Refund claims are subject to checks and audit by the tax authority. In view of promoting export supplies, the tax authority effects VAT r efund for exporters in 15 days after checking and verifying the documents presented to it. 6.7. Penalties Taxpayers that are not compliant to the VAT law are subject to administrative criminal penalties. According to the VAT proclamation, articles 45-47 administrative penalties are imposed while persons are not registered for VAT where registration is required, when any registered person issued incorrect tax invoices, where invoices are issued without being registered, where there is underpayment and late filing of returns. Administrative fines range from a fine 100 percent of the amount of tax payable and a fine of up to 50,000 Birr. According to articles 48-59 criminal offences are liable to prosecution. A tax offence is a violation of the criminal law of the country and thus is subject to criminal charge and prosecution. Tax evasion, obstruction of tax administration, failure to notify changes in business address and business line, unauthorized VAT collection, improper tax debit and credit notes, aiding or abetting, offence by entities, offence by tax officers, offence by receivers are liable on convection to monetary fine of Birr 1000- 200,000 and imprisonment of not less than 1 year to not more than 15 years depending on the gravity of the offence. 6.8. Cost of Administration In the case of Ethiopia the cost of VAT administration must be proportional with professional standards of like developing countries. The researches indicate in most developing countries cost of administration estimates the range between 1 2% of collection. Actually low collection may not reflect efficiency but rather indicate unused of resources may occurred. In our country the administration costs are: salaries and wages and top-ups to staff deployed to VAT department, the cost of fixed assets and consumables including telephones, faxes, internet, electricity and power, fuel and lubricants etc. Since customs collects duties and taxes in a single administrative document, i.e. the customs declaration, it is very difficult to apportion the cost of administration for VAT all these costs are the total consumable of ERCAs administration cost for VAT (the above costs are only for VAT actually expend ). Therefore when take 2003 2004 FIRA Customs report the total cost of administration for VAT was 9,718,848 birr and total collection of VAT during the year would be 5,234,730,000 birr, so total administration cost was 0.00186 this is under the standard from the point of professional standards sited. ( I think this information is too late, but it can see or indicate the current performance, how ever now a day there are a lot changes to use resources effectively like the deployment of automation, recruitment of employees by allocate more budget how ever, it is not researched, but still it has a limitation) (Source: FIRA and Customs- Administration and Finance, Budget for 2003/2004 fiscal year.) Tax Payers Compliance From any taxpayer that expected they must comply with the laws and regulations of tax and customs duty. How ever as an employee of tax and customs authority the real situation of the taxpayers behavior is not what we are expected them. They are not complying with the tax and customs law. For instance with the fulfillment of the VAT registration requirement, timely reporting with the actual transaction they did, using authorized VAT collection, making true financial statement for tax purpose, providing the correct VAT invoice for any client e.t.c. consider the above issues; most of our taxpayers are not compliance. This would be faced in daily activity during tax and customs assessment and collection. Even there is a positive improvement to comply with law in changing the taxpayers attitude through different way of awareness creation. Strength on VAT administration When ever the VAT administration in Ethiopia has a problem, but there are positive actions are taken off by the Authority to facilitate the tax and customs servies with strong enforcement for non compliance taxpayers. Basically the Authority pursued the reform program in order to achieve the main objectives that are tax policy and administration reform, and customs reform and modernization. From the reforms the tax policy and administration reform have a result during the implementation would be : income tax law that was in force for more than 40 years was replaced in July 2002; VAT was introduced on January 1, 2003 to replace sales tax. Turnover tax was introduced on January 1, 2003 to apply to those taxpayers whose annual turnover is below VAT threshold. Excise tax was rationalized to more accurately reflect the current market situation. National implementation of the TIN network through the installation of communication equipment at FIRA, and City and Regional administrations sites. And taxpayers were registered for TIN. The replacement of the estimated assessment method with the more standard assessment method in order to achieve equity and administrative efficiency in connection with presumptive taxation. Tax collection and audit manuals prepared and put in use. Large Taxpayers Office and VAT Department established. Operational departments are automated as part of the modernization of the FIRA. TIN system interface with the Ethiopian Customs Authority is operational.(before merging the two Authority) Using this in mind the strength way of FIRA, currently ERCA would be perform many activities to improve services delivery and the potential of revenue on VAT administration. Thus are; The reform introduced during FIRA would take as a base to perform effectively and introduced BPR. Make extensive consultation with stake holders, comprehensive taxpayers education program and aggressive advertisement campaign. strongly used of computerized tax and customs system ( SIGTAS, TIN, ASYCUDA ++) Create positive attitude for the tax collector with good payments. Conducted comprehensive trainings on the VAT law, regulation, directives and administration techniques for tax officers drawn from different area of the country. Create strong enforcement unit on VAT 7. Measures were taken to enforce registration: for non compliant 8 Administrative and criminal cases are strongly followed-up 9. Strongly applied deterrent provisions: penalties and prosecution e.t.c, thus would be Taken to improve performance of VAT administration. 9. Basic Weakness 1. Lack of strong and follow up for non complaints 2. Lack of human resources specially VAT auditors 3. Lack of taxpayers awareness. 4. In some lack of ethics . Although VAT was successfully introduced in Ethiopia due to adequate preparations, different challenges have been faced in implementation as I have stated in VAT administration. In general ERCA faced the following challenges in VAT administration still- Resistance against VAT registration, Failure to register due to the prevalence of large informal sector, Low level of tax awareness, Suppression of taxable sales, Failure to issue invoices during transaction, Negotiate with customers during transaction to account VAT or not, Print and use of identical invoices, one registered by the FIRA and the other not, Issuance of fictitious invoices among related persons without actual transaction to overstate input VAT and claim refund, Prevalence of significant number of constant credit filers, nil-filers and non-filers, Non-remittance of VAT collected, Prevalence of missing traders, poor audit and enforcement capacity of the tax authority, and Mal-practices in the administration aspect. Recommendations From the above study I recommended as following: Recruit quality and quantity of human resource to be deployed and Training and development for staffs who will join and who have already joined. All liable businesses registered for VAT in all sectors of the economy must be registered and it needs strong and practical monitoring and controlling system. that fall within the threshold should be identified and an action to be compliant.. Must be apply frequent audit system ,donot delay the auditing. Due to lack of auditor, the auditors must selective based on the size of the business with return of tax from these. Make consistent tax educations for taxpayers in each tax Authority to create awareness. Create ethical tax servants e.t.c All the basic challenges that mentioned must be change and improve with substantial monitoring and controlling effort. Conclusions Ethiopian Government committed to improve the tax harmony in each stage of the tax authority by allocating resources with the efforts of ERCA. The effort which applied is the introduction of tax reform in Ethiopia. The Government introduced the VAT since 2003, mainly to broaden the tax base, and to compensate for revenue loss as a result of duty reduction at customs, to reduce distortions by other indirect taxes, and to encourage trade and investment. With the challenges that already stated, the performance of tax from VAT would be increase. For the increasing of VAT collection the introduction of IT has great role. The implementation of SIGTAS increases revenue collection, Real-time Management of Non-compliers, Facilitation of Assessments and Reassessments, Prompt Calculation of Penalty and Interest, Provision of Better Service to Taxpayers, these are facilitated the collection of VAT progressively. Appreciating the role of IT in VAT administration, during FIRA decided to automate the administration of all taxes in an integrated manner. Thus, the functionalities of VAT SIGTAS were extended to embrace the other taxes and ERCA would be catch-up the system and implemented successfully. SIGTAS all taxes was tested at the Large Taxpayers Office in August 2006. Currently, all tax centers of the FIRA are using SIGTAS all taxes software. The application of SIGTAS has been instrumental in improving the efficiency and effectiveness of the tax administration. And Extensive consultation with stakeholders, comprehensive taxpayer education programmed, aggressive advertisement campaign and an intense registration drive did help the tax authority. Over all the experience of Ethiopia in automating tax administration, including VAT, shows that success in IT implementation is mainly dependent upon: aggressive implementation as per schedule, strict control over procedural issues, active action in case of peculiarities, monitoring and feedback, continuous manpower development, timely provision of hardware and supporting services, and proactive and genuine participation of every member of the tax authority.

A Pair of Silk Stockings by Kate Chopin Essay

In the short story A Pair of Silk Stockings by Kate Chopin, we see a great example of realism in the daily life of an average woman after the civil war. Mrs. Sommers lived her early life with a decent amount of luxury, but after getting married and having several kids, she has become quite cautious with her money. She is known to make her careful calculations and bargain her way to a better price. This can be considered foreshadowing for the experience to come, as Mrs. Sommers loses herself to the greed and desire to have a life filled with opulence and pleasure once again. Due to her financial standing, Mrs. Sommers is very frugal and definitely knows the value of bargaining. She is also known for her unselfishness towards her children They’re on the top of her priority list, and wants to give them the very best. Just like any normal mother during that time period. When fate decides to set the 15 dollars in front of the caring mom, she immediately decides to spend it on her beloved children. She lays awake during the night and comes up with a specific plan for what she would use the money for; with everyone gaining from it. What a clever plan! This far into the story, it’s very realistic and plausible for a mother to be this caring and loving towards her family, especially during this time period. The next day however, she makes a couple mistakes even before she starts shopping. First, she is â€Å"faint and tired†. Two things result from this. Firstly, she sits down on a stool, resulting in her hand brushing against the silk stockings. Secondly, because of her fatigue, she is more likely to not have the energy to think properly or have the gumption to bargain like she usually does. Her second mistake was to go shopping on an empty stomach. This will come back to haunt her later, and aid in her frivolous spending. As Mrs. Sommers sits down on the stool and brushes against the silk stockings, she gives in to their â€Å"siren call†, and breaks down and purchases them. But it gets worse, she then goes to the shoe department and tried to find some matching shoes for her newly found stockings. She buys a very stylish pair of boots, but they too cost a little more than your standard foot covering. She then continues to buy a pair of gloves and a couple magazines; completing her breakdown of personal responsibility and self control in the clothing department. She then continues on to a cute little restaurant, and continues to splurge there, because of course, she hadn’t eaten before leaving home. She then gets in a cable car, and heads for home, wishing that it would continue on forever, never taking a stop. This whole encounter is a realistic view on how those who are not used to having riches, or those who used to have riches, and wish to return to their old life, are apt to become irresponsible with the money to which they have been blessed. It can certainly be easy to lose oneself to the worldly pleasures, especially if they aren’t thinking clearly due to fatigue or hunger. Especially during this time period, the people lived very frugally, since they didn’t have a high income, and this could be very grinding on those who are used to living in high opulence. It’s so important to remember that with great wealth comes great responsibility. And this is very apparent in A Pair of Silk Stockings.

Electric Vehicles Technology Analysis Essay

Hybrid electric vehicles are one of the applications of hybrid technology in real modern life; in which it’s currently a high demand technology and is growing rapidly. Although hybrid vehicles weren’t the latest type of transportation technology to be discovered, since they appeared earlier than gasoline vehicles, because of the cost of research and technology they disappeared a prosperous century of gasoline vehicles began. Nowadays, when the world needs green transportation because of high fossil costs and political reasons, hybrid vehicles returned and development into that type of technology is kicking back to full speed. Hybrid vehicles are the combination between electric engines and gasoline engines. Therefore, they inherit all the characteristics of traditional vehicle and add new functions of electric motor to help the vehicles save energy as well as reduce greenhouse gas emissions. Many vehicle manufacturers such as BMW, GMC, and Toyota are applying hybrid technology in producing their cars. One of the main reasons that hybrid vehicle are not as popular as regular gas powered vehicles is their prices. Most consumers don’t want to pay the extra $5,000- to $8,000 price tag to buy a vehicle that they don’t see the instant benefits of. Nevertheless hybrid vehicles will bring the benefits to their users and the environment, but not immediately when they buy the Hybrid vehicle. While in use, Hybrid vehicles will reduce the fuel consumption by an average of 42% which in return would be also good for the environment as it reduces greenhouse gas emissions by about 42% than the usual amount. However, in addition to what Hybrid vehicle offers the public in money savings by consuming less fuel and supporting a greener environment, it also made it possible for the public to accept alternative power sources for their vehicles. Also, hybrid technology has helped expand the research into battery power, battery life and battery size which helped in emerging of newer technology of fully electrical cars that doesn’t use any gas, for example: The Nissan Leaf. In the meanwhile, currently the available fully electrical vehicles (Nissan Leaf) on the market have advantages of totally being gas independent, and faster acceleration than some of the hybrid cars (I personally test drove the Nissan Leaf both on city streets and on the highway and I think it accelerated a lot better than my 2010 Toyota Prius hybrid. ). In my opinion the technology still not fully developed to be the most reliable form of transportation for an individual or a house hold use, since you can’t drive more than 100 miles per full charge as advertised; which I am sure it’s a little bit less based on consumers review (around 75-85 miles per full charge. ) In the near future I can imagine that fully electrical cars be more reliable and go in between 700 to1000 miles per full charge, of course it will take its course of development just like any other new technology that starts small and gets bigger by time. I imagine in the next couple years electrical cars will be able to go anywhere in between 100 to 200 miles per charge, then in the following few years from 200 to 300 miles per full charge, etc†¦ Furthermore, in my opinion I think that gas engines are a thing of the past and I can see in the future Hybrid engines and electrical engines replacing everything that we are using today, from gas powered vehicles to airplanes, from motorcycles to scooters and lawnmower to children toys. In conclusion, the human race is using new technologies to try to fix the harm they caused the environment by creating products that don’t contribute to the pollution of our environment and many consumers hope that hybrid and electrical motors technology would help reduce the pollution and contribute to help save our environment.

Free Essays on Compaq

. Strategic Profile and Case Analysis Purpose During the 1980's Compaq Computer Company was a leader in the computer hardware industry. Its name became synonymous with cutting edge, high quality, products that sold for a premium. This premium price for its products allowed Compaq to outspend most of its competitors on research and development (R&D). As technology and the marketplace changed, Compaq lost its ability to charge a premium price for its products. Consumers, who were quickly becoming computer literate, were realizing that paying Compaq's premium prices was no longer necessary. Hardware and software advances where taking away some of the importance of the expensive features that Compaq's products offered. In addition, a declining economic environment was making even the larger of Compaq's end-users looking for ways to cut their growing computer budgets. Facing its third major crisis in a decade, Compaq was looking like it would become another Texas corporate statistic if it did not do something to reverse the downward trend of its sales. The company was also showing signs of organizational problems that may have been overlooked previously because of its remarkable sales growth. The organization's culture was suffering from a lack of communication between divisions as well as a growing riff between even the company's founders. The company was in two camps struggling for control of the its destiny. II. Situation Analysis A. General Environmental Analysis (socially, economically, globally, demographic, legal...) The United States is a leader in the computer hardware industry. While the Japanese are a large producers of electronic components, U.S. companies are still among the leaders in high technology. Sony Corporation is fast catching, especially in the area of miniaturizing technology. The Walkman is one example of the Sony's ability to make a bulky product smaller. One potentially big problem for U.S. ... Free Essays on Compaq Free Essays on Compaq . Strategic Profile and Case Analysis Purpose During the 1980's Compaq Computer Company was a leader in the computer hardware industry. Its name became synonymous with cutting edge, high quality, products that sold for a premium. This premium price for its products allowed Compaq to outspend most of its competitors on research and development (R&D). As technology and the marketplace changed, Compaq lost its ability to charge a premium price for its products. Consumers, who were quickly becoming computer literate, were realizing that paying Compaq's premium prices was no longer necessary. Hardware and software advances where taking away some of the importance of the expensive features that Compaq's products offered. In addition, a declining economic environment was making even the larger of Compaq's end-users looking for ways to cut their growing computer budgets. Facing its third major crisis in a decade, Compaq was looking like it would become another Texas corporate statistic if it did not do something to reverse the downward trend of its sales. The company was also showing signs of organizational problems that may have been overlooked previously because of its remarkable sales growth. The organization's culture was suffering from a lack of communication between divisions as well as a growing riff between even the company's founders. The company was in two camps struggling for control of the its destiny. II. Situation Analysis A. General Environmental Analysis (socially, economically, globally, demographic, legal...) The United States is a leader in the computer hardware industry. While the Japanese are a large producers of electronic components, U.S. companies are still among the leaders in high technology. Sony Corporation is fast catching, especially in the area of miniaturizing technology. The Walkman is one example of the Sony's ability to make a bulky product smaller. One potentially big problem for U.S. ...

Free Essays on Pro Choice Abortions

Americans live in a nation built on the idea of freedom; freedom of expression and freedom of choice, which is a constitutional right. Yet people are attempting to infringe on our constitutional rights. Pro-lifers want to take away the rights of women by prohibiting their right to an abortion. Due to the moral, social, constitution and medical dilemmas the abortion issue poses, this has been one of the most debatable topics in the United States. The pro-choice view of abortion believes that every woman has the right to an abortion within the first trimester. Women should have full control to make decisions concerning their bodies. From this standpoint, life begins after the first trimester not after birth. Pro-choice does not encourage abortions in any way; it just allows the choice to belong to the mother and the mother only. Before 1973, abortion was illegal in the United States. This forced women who did not want a child to find abortions illegally. According to www.prochoice.about.com between 1946 and 1972, an extremely large number of women who had an illegal abortion suffered from numerous complications to their health and many died. Now that abortions are legal, health standards and procedures have improved significantly. A shot of penicillin is more likely to kill a human than an abortion. That is an impressive difference; now imagine if a law was passed today to make abortion illegal, then once again women would face the same threat if they chose an illegal abortion. The Roe v. Wade Supreme Court decision in 1973 altered our way of life. It granted women’s reproductive rights. The constitution grants every American the right to privacy, when dealing with abortions this provides the opportunity and choice for a woman to do what she wishes with her body. If abortions were illegal, women would be denied their constitutional right to privacy and liberty. My feeling is that a woman’s body is property of... Free Essays on Pro Choice Abortions Free Essays on Pro Choice Abortions Americans live in a nation built on the idea of freedom; freedom of expression and freedom of choice, which is a constitutional right. Yet people are attempting to infringe on our constitutional rights. Pro-lifers want to take away the rights of women by prohibiting their right to an abortion. Due to the moral, social, constitution and medical dilemmas the abortion issue poses, this has been one of the most debatable topics in the United States. The pro-choice view of abortion believes that every woman has the right to an abortion within the first trimester. Women should have full control to make decisions concerning their bodies. From this standpoint, life begins after the first trimester not after birth. Pro-choice does not encourage abortions in any way; it just allows the choice to belong to the mother and the mother only. Before 1973, abortion was illegal in the United States. This forced women who did not want a child to find abortions illegally. According to www.prochoice.about.com between 1946 and 1972, an extremely large number of women who had an illegal abortion suffered from numerous complications to their health and many died. Now that abortions are legal, health standards and procedures have improved significantly. A shot of penicillin is more likely to kill a human than an abortion. That is an impressive difference; now imagine if a law was passed today to make abortion illegal, then once again women would face the same threat if they chose an illegal abortion. The Roe v. Wade Supreme Court decision in 1973 altered our way of life. It granted women’s reproductive rights. The constitution grants every American the right to privacy, when dealing with abortions this provides the opportunity and choice for a woman to do what she wishes with her body. If abortions were illegal, women would be denied their constitutional right to privacy and liberty. My feeling is that a woman’s body is property of...

Assisted Suicide Research Paper Example | Topics and Well Written Essays - 2750 words

Assisted Suicide - Research Paper Example The minutes pass like hours and you’ve been in this condition for three years. Relatives and friends occasionally come by but the visit is brief and filled with only sadness. What are you thinking as the minutes, days, months and years pass? Most, it would seem, would be praying to die wondering why anyone would be allowed to suffer physical and psychological pain endlessly. It is the worst type of torment, one without control or end. If you can speak, no health care worker will hasten death. If you cannot speak you cannot even express your wishes. If you were the family dog, society would have fully condoned that the â€Å"humane† option was taken and you were â€Å"put to sleep.† Laws that prohibit euthanasia are government mandated torture. The option of euthanasia, or doctor assisted suicide (DAS), strengthens the important doctor/patient relationship, respects an individuals dignity and right of personal autonomy in addition to reducing the suffering of pati ent, their families and the medical costs to both. Euthanasia is the contraction of Greek words meaning â€Å"good death† but too many people die gripped in pain, guilt and humiliation, a bad way to die. It’s shameful for a society to somehow justify the prohibition and criminalization of DAS. Statistics The General Population Those who oppose the concept of legal DAS usually do so based on religious grounds, believing that only God has the right to give and take life. Others claim that because people don’t decide how and when they are born they should not decide how and when they die. They also caution that legalizing euthanasia is a â€Å"slippery slope† and could result in an abuse of authority, that people could be euthanized when they don’t really want to die. Opponents to euthanasia are in the minority however, and support for a compassionate death is growing. In 2002, a Harris poll found that sixty-five percent supported legalization of DAS while sixty-one percent supported implementing a variation of Oregon’s Dignity Act enacted in their own state. The Act allows terminally-ill patients to die by self-administrating lethal drugs that were prescribed by a doctor for that specific reason. A series of studies involving patients with a terminal illness revealed at least two-thirds would like to have the option of a DAS. Surveys taken in California during 2005 and 2006 found seven in ten favored the idea that â€Å"incurably ill patients have the right to ask for and get life-ending medication.† (Fieser, 2011) Though it didn’t pass, a DAS bill introduced in 2005 to the California State Legislature gained passionate support. The Medical Community Support for legalized euthanasia is also found among those of strong religious faith though not to the degree as the general public and medical community. A 2005 national survey of doctors found fifty-seven percent consider DAS ethical. A Journal of the America n Medical Association survey in 2001 found a clear majority support the Dignity Act. Also in 2001, the Journal of General Internal Medicine found that forty-five percent of doctors thought DAS should be lawful and just thirty-four percent opposed. Mental health professionals realize that terminally ill patients can choose to die while mentally competent. A rational person can choose death as an alternative. Many medical groups have determined to adopt a â€Å"studied neutrality† stance on the subject of DAS, realizing not all within the medical field agree. (Fieser, 2011)

Case study #1 HRD #394 Example | Topics and Well Written Essays - 500 words

#1 HRD #394 - Case Study Example tance of repairing the machines and also improve the conditions and the equipments that would help reduce the cases of accidents and injuries in the work. The programs of behavioral based safety focus the employees as the main cause of accidents and injuries at workplaces. In this, many employees blame their employees for most of the accidents at workplaces, in most cases; however, behavioral based safety targets improving the safety behaviors in the workplaces by the use of employee involvement. It involves identifying the employees practices and behaviors that would help in reducing the risk of injury. Management accountability and engineering control both affect safety issues at workplaces, managers should understand that the safety of their employees also fails in their hands. They should understand that they have the responsibility to provide a safe and healthy workplace for their employees. Management should also ensure that the organization has adequate resources focused towards ensuring that the organization meets the safety and health implementation strategies and objectives. With this in mind then the management is accountable to all its employees in regard to health and safety. Engineering control also affects safety issues at the workplace; regular fixing of the engineering systems in an organization reduces the incidences of accidents and injuries at the workplaces. This fixing of the engineering systems helps improve the hazardous conditions and equipments that help eliminate the potential causes of accidents. This paper concurs with the critics of behavior based safety, the critics of the BBS state that the employees are not always responsible for the accidents and injuries as the advocates put it. Injuries and accidents in the workplaces mainly rise from the unsafe conditions with bad designs, the failure of the organizations to provide the safeguards required and the failure of the organizations to take the best preventive measures. This proves