Concept of tax - Free Essay Example

Sample details Pages: 6 Words: 1780 Downloads: 9 Date added: 2017/06/26 Category Economics Essay Type Narrative essay Did you like this example? First we will define the concept of tax avoidance and tax evasion. There is no universally accepted definitions of tax avoidance and tax evasion. HMRC define tax avoidance as an activity that a person or a business may undertake to reduce their tax in a way that runs counter to the spirit and the purpose of the law, without being strictly illegal. Don’t waste time! Our writers will create an original "Concept of tax" essay for you Create order Tax evasion, in contrast, is usually defined as a violation of the law (Hood, C. 1986). Tax avoidance is the utilization of the loopholes in the countries tax laws to ones own advantage, while tax evasion is not paying the taxes al together. While tax avoidance is within the legal framework of the countries law tax evasion is illegal. Now we will get into more detailed definitions of tax evasion and avoidance. Tax Avoidance: Tax avoidance is the utilization of the legal loopholes or the legal privileges provided to citizen or company of a country by its government. Tax avoidance is the legal right of an individual provided by the government to reduce the tax burden and decrease the level of tax evasion.( Stella, P. 1992) Some of the examples of tax evasions are: Tax Avoidance Through Change Of Country: One of the ways utilized by an individual or a company to lower the tax burden is by constantly travelling to different countries or by shifting permanently to a country with lower or no tax environment. Such a country is called tax havens. The policy adopted in this case is that an individual or a company shifts its asset or base of operation to tax havens thus avoiding higher taxes.( Stella, P. 1992) But now many countries such as USA have realized the potential loss of revenue through such a practice of tax avoidance. Hence these countries are now taxing all their citizens and companies on all income generated by them throughout the world. (Hood, C. 1986) Double Taxation Double taxation is a policy where in an individual or a company is taxed by the country of its residence and by country of its origin. Most countries impose taxes on income earned or gains realized within that country regardless of the country of residence of the person or firm. Although many countries have entered into bilateral double taxation treaty. In this treaty an individual or a company once taxed by one country is not again taxed by another country. Though, this kind of treaty is rarely done with tax havens. Creating A Separate Legal Entities Another general practice adopted by individuals for tax avoidance is to create a separate legal entity. The separate legal entity is often company, trust, society, NGO or foundation. Under this practice an individual transfer his property and his assets to these legal entities so that the income earned is transferred to this legal entity. (Hood, C. 1986)Usually one is only personally taxed on property and earnings that one actually owns; thus, by donating assets to a separate legal entity, personal taxation can be avoided, although corporate taxes may still be applicable. If the legal entity is ever liquidated and the assets transferred back to an individual, then capital gains taxes would apply on all profits. Transfer Price Manipulation: Transfer pricing is simply the act of pricing of goods and services or intangibles when the same is given for use or consumption to a related party (e.g. Subsidiary) (Hood, C. 1986). There can be either Market-based, i.e. equivalent to what is being charged in the outside market for similar goods, or it can be non-market based. Importantly, two-thirds of the managers say their transfer pricing is non-market based. There can be internal and external reasons for transfer pricing. Internal include motivating managers and monitoring performance, e.g. by putting a cost to imported inputs. External would be taxes and tariffs. Tax Evasion Tax evasion is a general term often used in cases where in an individual or a company evades taxes all together. Here in this case an individual or a company deliberately conceals his or her income from the tax authorities to reduce the tax liability or not to pay taxes all together. Various forms of tax evasion are: Non Declaration Of Income: This is the most common form of tax evasion practiced by individuals. Under this form of tax evasion an individual would not declare all his income to the tax officials. Sometime an individual may be working at more than one places and hence has more than one source of income, he may choose not to disclose all the income. This is generally possible only if the extra income he generates comes in form of cash and does not show on the system. Non Payment Of Customs Duty Customs duties are an important source of revenue for any country. In this case the importers avoid paying of custom duty by either under pricing the products that are brought in the country or by understating the quantity of the goods brought in the country. Smuggling Of Goods It is a practice where in an individual do not pay any kind of custom duty on the product that is being brought in or being taken out of the country, it is a criminal offence in most countries. Evasion Of VAT And Sales Tax Under this an individual or a company may evade paying Value added Taxes or sales tax by underreporting the sales of the good. United Kingdom And Tax Avoidance/Evasion While the term â€Å"Tax evasion and Avoidance† was well established in USA by 1920s (Sears, 1922), in UK there was still no distinction between Tax avoidance and tax evasion by as late as 1950. Till that time the term evasion was regularly used in the sense of avoidance. The official terminology and distinction between avoidance and evasion was established in a case between Craven vs White in 1970. Further in this field a new term was coined tax mitigation. Tax mitigation is a process through which individual tax liabilities are reduced without tax avoidance. Now tax avoidance was redefined as a process which designed to defeat the intention of the parliament. (IRC vs Willoughby, 70 TC 57.) Tax mitigation would include activities like gifts to charity, donations, investment in products designed for tax benefits. These activities are in the spirit of the law. EU And UK Tax Problems UK has traditionally attracted a higher level of foreign direct investments, mainly because of its lower corporate taxation and financial stability, this has attracted the envy of other European Union members. The only option EU states have is to go for tax parity with UK or for tax harmonization. The Single Market gives the EU the means to end the UKs autonomy in corporate taxation. One of the member of Ruding Committee which has investigated company taxation in the EU in 1992, noted that )( Chowdhury, F. L. ,1992) ‘There was no doubt in the †¦ Committee that a common currency requires at least minimum harmonisation of direct taxation. The result is that other countries will increasingly be able to decide Britains tax strategy especially if the UK joins EU. Any of EUs economic benefits (no exchange rates, lower interest rates) would be cancelled by the significant increase in UK corporation tax to match the continental average of 43.8% (weighted to take account of population). Whereas recent UK tax policy has lightened the burden and encouraged investment, continental taxes have risen (by the EUs own calculation, 35% — 42% of GDP 1981- 1995. Harmonisation of EU member states tax rates would mean higher taxes for the UK, since other states are unable or unwilling to reduce the tax burden on their voters and institutional developments inside EU would end the need for unanimity among European Union members over tax matters. Also recently there have been conflicts regarding taxation between EU and UK, (Erard et al 2001) in a recent case involving stamp duty reserve tax (SDRT). The case in question involves HSBC which has just won what is predicted to be the right to a tax repayment of  £27m after the European Court of Justice ruled that a tax HMRC has collected since 1986 is illegal. It seems that elements of the law concerning SDRT have always been incompatible with EU law such that refunds will be available dating back to when the tax was introduced. In the light of this decision the government scrapped the tax on some share transactions after the European Court of Justice ruled it breaks EU law. The Telegraph reports that the UK Treasury (ie: the taxpayer) (9)could be forced to repay as much as  £20bn to companies as a result of this ruling. One of the arguments employed in the battle against abusive tax avoidance and tax evasion is the rule of law. We should all comply with it. Equally so should the Government.There are numerous cases however making their way to or through the European Court because the Government has not complied with European law when framing or amending UK tax laws(Erard et al 2001) Where such allegations are made the cases are staunchly defended by HMRC on behalf of the Government. Many such cases are the subject of Group Litigation Orders where a number of taxpayers claim that the UK law is incompatible with European law and thus the tax in question should not be paid or should be repaid to them. The conflicts regarding UK and EU will continue mainly because: the EU law was not properly considered when the UK law was framed; and those cases where, after full consideration, the UK law was crafted in an effort to avoid the restrictions imposed by EU law. Until these matters are resolved the conflicts would continue. References (1988) 62 TC 1 at 197. Minimising Taxes, Sears, 1922, Vernon Law Book Co. Chowdhury, F. L. (1992) Evasion of Customs Duty in Bangladesh, unpublished MBA dissertation, Graduate School of Management, Monash University, Australia. Stella, P. [1992] Tax Farming A radical Solution for Developing Country Tax Problem, IMF Working Paper No. 92/70 Alam. D (1999) Introduction of PSI system in Bangladesh: Facts and Documents, Desh Prokashon, Dhaka. Hood, C. (1986) Privatizing UK tax Law Enforcement?, Public Administration, Vol. 64, Autumn, 1986, p. 319-33. Chowdhury, F. L. [1992] Evasion of Customs Duty in Bangladesh, unpublished MBA dissertation, Graduate School of Management, Monash University, Australia. Stella, P. (1992) Tax Farming A radical Solution for Developing Country Tax Problem, IMF Working Paper No. 92/70. NBR showcauses Cotecna on car import scam, New Age New York Times, 06 August 2003 Dreher, Axel and Friedrich Schneider (2006), Corruption and the Shadow Economy –An Empirical Analysis, CREMA Working Paper 2006-01. Epstein, Gerald A. (2005), Capital Flight and Capital Controls in Developing Erard, Brian and Jonathan S. Feinstein, 2001, Estimating the Federal Income Tax GapUsing Operational Audit Data, report prepared for the IRS Economic Analysis and Modeling Group

A Brief Use Of Androgenic Anabolic Steroids Essay

However, the benefit is not without risks, the most commonly known negative effects of AAS are most often an increase in sexual drive, more body hair, increasingly aggressive behavior and acne occurrences. The continuous use of androgenic-anabolic steroids holds an even more serious side effect on the user in the long run; it fastens the production of erythropoietin synthesis and stimulates bone formation as well as red cell production but inhibits bone breakdown. Thus making an individual stronger and better in a short period of times, by taking away the health of the individual and induces the aging process earlier on than in average humans. In order to exceed other competitors in athletic performances or physical appearance many young adult choose to gain the performance boost from steroids in exchange for health. Although anabolic steroids are used for various disorder in a therapeutically sense, it is also used as aids by athletes to raise strength, to enhance performance, and increase muscular development. There is a wide range of temporary and permanent adverse effects with steroid administration. The severe symptoms could develop well within several weeks or less, it could take up to several years of steroid intake for the adverse effects to escalate. Recent studies shows the negative effect of anabolic steroid intake include that of glucose intolerance, increased cardiovascular disease, insulin resistance, prostate cancer, cerebral dangers, psychosis andShow MoreRelated Against Steroids in Sports Essay2217 Words   |  9 Pagesâ€Å"†¦medical researchers believe that between 1 and 3 million youths and adults have taken anabolic steroids in one form or another specifically to enhance their looks or athletic performances,† stated Nuwer (Nuwer, 61). As astounding as these figu res are, the number of performance drug users is steadily increasing. With this progressively increasing numbers, it is projected that millions more will use steroids in the immediate future (Newer, 61). Athletes have always sought an advantage in competitionRead MoreAnabolic Steroids And Its Effects On The Brain1608 Words   |  7 PagesBrief History Anabolic steroids are directly related to steroids, and both have similar effects, however anabolic steroids intensify protein production in cells, leading to enlarged muscles, rather steroids contain various hormones including testosterone. Both, however exert the chemical dopamine into the blood stream, negatively effecting the brain driving addiction and abuse. The steps and action foreshadowing steroids can be traced back to 1849, when a German scientist named Arnold AdolphRead MorePerformance Enhancing Drugs ( Peds ) Should Not Be Legalized Essay1481 Words   |  6 Pagesof competition: the fame, successes, all the characteristics of being a champion, and to have it all seized away because you had used performance enhancing drugs. Performance Enhancing Drugs (PEDs) have been used in sports for many years, and there use is one of the most important issues among professional athletes. These drugs are detrimental to the human body physically and mentally. These athletes also serve as role models, influencing the younger generation by presenting that’s it acceptable toRead MoreErgogenic Aids Essay3570 Words   |  15 PagesErgogenic aids are substances or devices that enhance energy production, for use for recovery and provide athletes with a competitive advantage. Numerous ergogenic aids claim to enhance sports performance and are used by amateur and professional athletes. Approximately 50 percent of the general population has reported taking some form of dietary supplements, while 76 to 100 percent of athletes in some sports are reported to use them. Physicians can evaluate these products by examining four factors (method

Tuberculosis and Student Success Center Free Essays

Description of the communicable disease (causes, symptoms, mode of transmission, complications, treatment) and the demographic of interest (mortality, morbidity, incidence, and prevalence). Describe the determinants of health and explain how those factors contribute to the development of this disease. Discuss the epidemiologic triangle as it relates to the communicable disease you have selected. We will write a custom essay sample on Tuberculosis and Student Success Center or any similar topic only for you Order Now Include the host factors, agent factors (presence or absence), and environmental factors. (The textbook describes each element of the epidemiologic triangle). Explain the role of the community health nurse (case finding, reporting, data collecting, data analysis, and follow-up). Identify at least one national agency or organization that addresses the communicable disease chosen and describe how the organization(s) contributes to resolving or reducing the impact of disease. Tuberculosis, MTB, or TB (short for tubercle bacillus), in the past also called Phthisis or Phthisis pulmonalis, is a common, and in many cases lethal, infectious disease caused by various strains of mycobacteria, usually Mycobacterium tuberculosis. [1] Tuberculosis typically attacks the lungs, but can also affect other parts of the body. It is spread through the air when people who have an active TB infection cough, sneeze, or otherwise transmit respiratory fluids through the air. [2] Most infections are asymptomatic and latent, but about one in ten latent infections eventually progresses to active disease which, if left untreated, kills more than 50% of those so infected. The classic symptoms of active TB infection are a chronic cough with blood-tinged sputum, fever, night sweats, and weight loss (the latter giving rise to the formerly prevalent term â€Å"consumption†). Infection of other organs causes a wide range of symptoms. Diagnosis of active TB relies on radiology (commonly chest X-rays), as well as microscopic examination and microbiological culture of body fluids. Diagnosis of latent TB relies on the tuberculin skin test (TST) and/or blood tests. Treatment is difficult and requires administration of multiple antibiotics over a long period of time. Social contacts are also screened and treated if necessary. Antibiotic resistance is a growing problem in multiple drug-resistant tuberculosis (MDR-TB) infections. Prevention relies on screening programs and vaccination with the bacillus Calmette–Guerin vaccine. A minimum of three references is required. Refer to â€Å"Communicable Disease Chain. † Prepare this assignment according to the APA guidelines found in the APA Style Guide, located in the Student Success Center. An abstract is not required. This assignment uses a grading rubric. Instructors will be using the rubric to grade the assignment; therefore, students should review the rubric prior to beginning the assignment to become familiar with the assignment criteria and expectations for successful completion of the assignment. You are required to submit this assignment to Turnitin. Refer to the directions in the Student Success Center. Only Word documents can be submitted to Turnitin. How to cite Tuberculosis and Student Success Center, Essays

Emerging Market Multinational Enterprises †Free Samples to Students

Question: Discuss about the Emerging Market Multinational Enterprises. Answer: Introduction Every business has strategic management objectives and decisions based on which the company formulates the policies. Human resource department in business organisations work closely aligned with the strategic management decisions taken by the company. The performance of the employees of an organisation depends on a number of factors, first and foremost is the rate and the level of job satisfaction that the employees have. The process of performance management begins with the recruitment of an employee and stops at the point when he or she leaves the organisation (Van Dooren et al. 2015). In this literature review, project scope and project objectives are identified. A comparative literature review is conducted to analyse performance management from the perspectives of the different author. A strive is made to show the relationship between performance management and organisational success. The gap in existing literature is given to show that the literature review may not be able to co ver all aspects of the chosen topic. Lastly, the conclusion is provided by the literature review. The aim of the study is to show the impact of performance management of the organisation on the organisational success. The research objectives of the study are: To identify the stages of performance management within organisations To explore the reasons behind taking performance management within organisations To highlight the impact of performance management on organisational success To evaluate the strategies of performance management that can accelerate the organisational success The performance management is an important part of the strategic management decisions of the company are managed by the Human Resource department. The project scope is depended on various directions, firstly, this literature review section focuses on secondary data analysis and emphasis is made to show the theoretical perspectives of the performance management and organisational success. Secondly, this project also covers the application of the performance management on the organisations and the existing literature gap has been produced. This project does not set its limit to any geographical region, the research findings will be applicable in any regions. Concept of Performance Management within organisations Ann and David (2013), stated that Performance Management is the process by which an organisation keeps a record of the performance of the employees in order to achieve the objectives of the organisation. On the other hand, De Waal (2013), state that Performance Management also helps and supports the employees to improve their skills and in the long run develop their career options in the company. As it is both integrated and strategic approach it strives towards organizations objectives by enhancing the performance and improving the skills of teams and individuals. Some of the functions of the approach, in brief, are joint goal setting, constant progress monitoring and consistent communication and review, regular activity feedback etc (Ann and David 2013). The commitment of the employees towards the organisation etc. management the performance of the people ensure that they are constantly motivated and also realize their potential and use their skills and abilities in the right place in order to optimize the skills in order to achieve the objectives of the organisation. Goal setting theory of performance management helps in developing the action plan within an organisation to guide the managers and employees towards personal development. As opined by Kerney (2018), a positive correlation can be found between improved business results and goal setting as goal setting theory encompasses aspects of making organisations with efficacy and efficiency. Goal setting theory has five elements; clarity refers the measurable and clear goal that can be gained within specific time and challenge refers to achieve the goals set by the organisations for the employees (Kontoghiorghes 2016). Commitment makes the organisations and individuals to provide the deliberate efforts to meet the goals and feedback provides ideas and information of the employees regarding the progress. In addition, task complexity helps to achieve the goals lying down the process steps by steps. Stages of performance management and roles of management Organisational success is not just depended on the right strategy and resources; it is also depended upon the managers critical role to deliver the performance. Managers within an organisation need to deliver the performance and they can get the result best possible performance management. As stated by Ahmed et al. (2016), effective performance management can enable the employees to recognise the objectives of the organisation and it identifies team outputs and individual to contribute towards the organisational objectives. Management within an organisation tries to focus on aligning the individual employees in day-to-day actions that are related to the strategic business objectives (Gerrish 2016). The managers try to document the individual performance in order to support the compensation and the managers also try to establish the focus for skill development. The management identifies the need of performance management and the management also creates the documentation for the legal purposes in order to support the decisions, it also helps to reduce the disputes (Arnaboldi et al. 2015). The management within an organisation wants the performance management should embrace the performance improvement, development and managing behaviour. Performance management should possess the skills and knowledge that they need to perform to the required standards. Manager's performance management starts with planning as, without the skilled managers, the process of performance management cannot be done properly. The beginning of the performance management must include the organisation's determination to move forward. The management should start with realistic objectives and the management develops the strategic plan to carry out the ideas. The management must include the clear vision to proceed with the path. As stated by DeNisi and Smith (2014), the management needs to continue with the efforts and it is very significant to monitor the progress of the performance management. Managers need to focus on the achieved results and team dynamics that can affect the work environment. The next stage is about reviewing and evaluating the performance management. In this stage, the management reviews the accomplishment of the employees and the achievement of the new employees for the current position and the future jobs of the management (Mone and London 2018). The management shows the employee performance and reviews this with previous year's performance. The last year or last quarter's performance of the employees are reviewed by the employees and their future work standards and goals are set in the performance management process. Performance management is the benchmark of the employees to understand employees' employment, rewards and compensation. Impact of performance management on employees The performance of the employees gained importance with the popularity of the Total quality management approach. In order to improve the entire operation of the business organisations, have the opportunity of implementing TQM in their process. Motivation among the employees is heavily impacted by performance management as they are properly guided and have a clear idea of what they can achieve and what is their position. HR department organizes provisions for a training program for skill development. Based on the performance of the employees the company makes the provision of appraisals, incentives and bonus. Performance indicators help the employees to organize the work schedule by utilizing the strengths to overcome the weakness (Certo 2018). It also provides the managers or the leaders t understand the capabilities of the subordinates, which they can use as a guide to support them to achieve the objectives of the organisation (Bach 2013). On the other hand, De Waal (2013), suggest that with the help of performance management the company can strategically work towards achieving the objectives as the process also describes the performance objectives as well. Therefore, it can be said that planning and organisation plays an important role in performance management. The performance management process sets the business objectives and mission, the managers provide the employees with duty and responsibility in order to meet the mission and objectives. The managers can maximise the performance through focussing on the challenges and realistic objectives and aims. The performance management of the organisation sets the individual target of the employees (Johnson 2016). Cserhati and Szabo (2014) supported this by saying the performance management can control the overall business goal and individuals mechanism could enable the performance of the employees to meet the mission statement. Reviewing the performance of the employees enables the managers to have the feedback and this process helps to increase the communication between employees and managers. Managers can set the target for the employees to perform within the desired time frame. As argued by Omotyao (2015), performance management can improve the internal communication within the organisation and employees tended to prefer the mediated communication. Clear communication from the management perspective can help to improve the operation process, operational and strategic issue of the organisation. Lastly, performance management process sets the reward system of the employees and rewards and recognition bring out the best possible motivation for the employees. Bolden (2016) pointed out that motivation brings out the best performance of the employees and the system of motivation can be utilised to pursue to meet the goal of the organisation. Performance management and motivation The job roles of the employees define what is expected from the employees within a workplace and employees behaviour and competencies are depended on that role. The management needs to make sure about the responsibilities, job skills and qualities that can define the success of the employees including the competencies (Mir and Piington 2014). Organisations get the immediate performance reviews and the continuous process of performance management helps the employees to be motivated throughout. The advantages of the performance management are the recognition of the employees contribution to the business and team that can lead to the higher levels of discretionary efforts and engagement. In addition, as stated by Budworth et al. (2015), performance management provides clear visibility and understanding what is required for the employees and it provides quality time between employee and manager. During the feedback of performance management process, the employees share their views regard ing the job-satisfaction, team-working, need for money and achievement. Performance management brings motivation to the employees as the process of performance management provides rewards and recognition. Providing motivation is the responsibility of the managers and performance management process encourages the motivation as managers believe about employee strength (Mellahi et al. 2016). It inquires the employees about their desires and it teaches the employees to measure own success. The performance management process brings motivation from both extrinsic and intrinsic aspects as this process provides regular employee respect. Effects of performance management on organisational success Performance management process is helpful to create the collective understanding of the accomplishment of the employees. Performance approach is helpful to supervise the people to reach success. The performance management process assists the supervisors and managers to give the feedback to the employees and it sets the clear direction to the employees. The rewards and compensation are given to the employees over the period of time when the needs of extrinsic motivation is given to the employees. The managers understand the training needs of the employees and performance management provides managers the opportunity to keep the tracking of the performance and set the performance expectations of the employees. As stated by Siegfried et al. (2018), performance management system is important for the management as it is consistent for the business operation. The objectives of the organisation are needed to fulfil through the performance management and the managers try to bridge the gap thr ough defining the performance objectives of the employees. According to Mir and Pinnigton (2014), management always communicates the objectives to the employees and employees work together to clarify the performance standards. In addition, organisational success can be gained through employee engagement and motivation. Both these factors can be achieved through the performance management as the performance management is accountable to track the goals of the employees. The management runs and judges the performance of the employees through clear communication and purpose. The management communicates the tasks and employees start putting their efforts on this. On the other side, as argued by Bolden (2016), the management discover ways to improve the process of performance management where the employees perform their mark. Moreover, as stated by Omotayo (2015), organisational success can be achieved through the sound managers and inspirational leaders who can perform right process of performance management. Performance management is the process of setting the right track for the employees that can ensure the sustainable results and executing the strategies towards organisational success. Success of the organisation can be measured through achieving the goals and mission of the organisation. Achieving the success has some major steps that the organisation needs to take. The first step of achieving the success is to set the clear goals from the management ends and the management needs to define the plans that can fit the organisational strategies. The management of the organisation identifies the plan of performance management and the managers need to have clear understanding towards the communication of the reviews. The management and leaders need to communicate the review of work progress. The work progress process helps the managers to keep the track of the employees whether the employees are doing well. In addition, as opined by Budworth et al. (2015), external factors sometimes impact on the organisation; therefore, th e role of the management is not to let external factors shift the roles to impact on organisational success. Gap in literature The existing literature based on the performance management and organisational success mainly focuses on the motivation of the employees and the managers role in order to set the criteria for the performance management. Organisational success process is described from the wider perspective. The existing literature showed the relationship between performance management with the success of the organisation. The managers must ensure that they must follow any company's existing procedures as it would be easy to get procedural fairness. The managers should be trained to ensure the consistency of dealing with performance and conduct the issues across the business. The managers should not treat the employees with sane as some of the employees get the rewards and recognition. The gap is established in the section of establishing the relationship between performance management and success of the organisation. The second research gap is the lack of theoretical perspective of the success of the organisation and the organisational examples to show the performance management and the organisational success cannot be found. Conclusion The research aims to highlight the relationship between performance management of the employees with organisational success. Performance management process ensures the workplace policies that are directly tied to the employees employment contract. The employees job roles are mentioned in the contract papers and the management needs to make the performance management system that shows the employee motivation and employee engagement both are needed to gain the organisational success. It ensures the policies and contracts that can manage the personal experience of the employees. The managers need to address the issues in two things about the employees can leave if their own accord and the employees and step up to exceed the standard. Therefore, the performance management system can ensure the feedback from the employees about the potential organisational or team issues. Reference List Ahmed, T. M., Bezemer, C. P., Chen, T. H., Hassan, A. E., and Shang, W. (2016). Studying the effectiveness of application performance management (APM) tools for detecting performance regressions for web applications: An experience report. InProceedings of the 13th International Conference on Mining Software Repositories, 4(4), 1-12. Ann Rowland, C. and David Hall, R., (2013). Perceived unfairness in appraisal: engagement and sustainable organizational performance. EuroMed Journal of Business, 8(3), pp.195-208. Arnaboldi, M., Lapsley, I. and Steccolini, I., (2015). Performance management in the public sector: The ultimate challenge.Financial Accountability Management,31(1), pp.1-22. Bach, S., (2013). Performance management. Managing human resources: Human resource management in transition, pp.221-342. Bolden, R., (2016). Leadership, management and organisational development. InGower handbook of leadership and management development, pp. 143-158. Budworth, M.H., Latham, G.P. and Manroop, L., (2015). Looking forward to performance improvement: A field test of the feedforward interview for performance management.Human Resource Management,54(1), pp.45-54. Certo, S. C. (2018).Supervision: Concepts and skill-building. New Jersey: McGraw-Hill Education. Cserhati, G. and Szabo, L., (2014). The relationship between success criteria and success factors in organisational event projects.International Journal of Project Management,32(4), pp.613-624. De Waal, A., (2013). Strategic Performance Management: A managerial and behavioral approach. Palgrave Macmillan. DeNisi, A. and Smith, C.E., 2014. Performance appraisal, performance management, and firm-level performance: A review, a proposed model, and new directions for future research.The Academy of Management Annals,8(1), pp.127-179. Gerrish, E., 2016. The Impact of Performance Management on Performance in Public Organizations: A Meta?Analysis.Public Administration Review,76(1), pp.48-66. Johnson, G., (2016).Exploring strategy: text and cases. Sydney: Pearson Education. Kearney, R. (2018).Public sector performance: management, motivation, and measurement. Abingdon: Routledge. Kontoghiorghes, C. (2016). Linking high performance organizational culture and talent management: satisfaction/motivation and organisational commitment as mediators.The International Journal of Human Resource Management,27(16), pp.1833-1853. Mellahi, K., Frynas, J.G. and Collings, D.G., (2016). Performance management practices within emerging market multinational enterprises: the case of Brazilian multinationals.The International Journal of Human Resource Management,27(8), pp.876-905. Mir, F.A. and Pinnington, A.H.,(2014). Exploring the value of project management: linking project management performance and project success.International journal of project management,32(2), pp.202-217. Mone, E. M., and London, M. (2018).Employee engagement through effective performance management: A practical guide for managers. Abingdon: Routledge. Omotayo, F.O., (2015). Knowledge Management as an important tool in Organisational Management: A Review of Literature.Library Philosophy and Practice, 4(4), p.1-4. Siegfried, A., Heffernan, M., Kennedy, M. and Meit, M., (2018). Quality Improvement and Performance Management Benefits of Public Health Accreditation: National Evaluation Findings.Journal of Public Health Management and Practice,24, pp.S3-S9. Van Dooren, W., Bouckaert, G. and Halligan, J., (2015).Performance management in the public sector. Abingdon: Routledge.

The Effects of Ph and Concentration Levels on Catecholase free essay sample

Abstract This lab was performed in order to discover the activity of the enzyme catecholase in different pH levels as well as its absorbance in differently concentrated solutions. A spetrophotometer was used to measure the absorbance of the enzyme catecholase in different pH solutions as well as to measure the absorbance of catecholase in solutions with different concentrations of potato juice and phosphate buffers. Absorbance of the enzyme catecholase was at an optimum level when pH was close to neutral. When pH was acidic or basic, the catecholase was less effective. Also, when there was a higher concentration of potato juice and a lower concentration of phosphate buffer, absorbance of the enzyme increased. Introduction According to Edmund J. Stellwag, in his article  Enzyme an enzyme is â€Å"a catalytic protein produced by living cells. † Enzymes function as catalysts by lowering the amount of energy required for a reaction to occur. â€Å"Enzymes already have a wide range of applications, including chemical synthesis, biodegradation of harmful chemicals, environmental and medical diagnostics, medical therapeutics, food manufacturing, detergents, and agriculture† (Kuchner). We will write a custom essay sample on The Effects of Ph and Concentration Levels on Catecholase or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Because enzymes are biological molecules, changes in pH can greatly change their effectivity in chemical reactions. A change in the concentration of enzymes in a given area can also greatly affect the rate of reaction. The purpose of this lab was to observe and to record the activity of the enzyme catecholase in different pH levels as well as its effectivity in different concentration levels. Hypothesis A: If pH level increases (becomes more basic), then absorbance of the enzyme catecholase will increase. Null Hypothesis A: If pH levels increase, then absorbance of the enzyme catecholase will decrease. Hypothesis B: If the concentration of potato juice in an area increases and phosphate buffer decreases, then absorbance will increase. Null Hypothesis B: If the concentration of phosphate buffer in an area increases and potato juice decreases, then absorbance will increase. Materials and Methods Exercise A:Laboratory number two was used as a reference for using the spectrophotometer. The wavelength of the spectrophotometer was set to 420 nm. Five test tube blanks were prepared, each containing 9mL of a different pH buffer, 1mL of potato juice, and 1mL of water. http://www.accessscience.com

Free Essays on Requirement Of Seatbelts

Natural laws should be passed in all states that require all automotive vehicles to wear seatbelts. Since the United States has one of the lowest seatbelt usage percentages, the United States has one of the highest death tolls in automobile accidents, yet since 1983, the wearing of seatbelts has reduced deaths by an approximate 50,000 people (www.thinkseatbelts.com). The definition of a natural law, stated in West’s Business Law Text and Cases are â€Å"moral and ethical principles that are inherent in human nature and people can discover through†¦natural intelligence, or reason† (Clarkson,Miller,Jentz&Cross p. 2). This definition states exactly that because of the facts that we know today about wearing seat belts, it should be a law. There has always been the argument of whether or not seat belts should be required to wear. There are still to this day, many people that say, â€Å"The seat belt can’t save my life†, or â€Å"I’m only driving for less than 5 minutes†. Those are indeed some people’s opinions, but the fact is that those five minutes could cost you your life. Although there would always be people that were against seat belts, it is for the good of the society that they should be required. There are many reasons that seat belts should be required to wear. Seat belts are your best protection in a crash. They are designed so that the strongest area of your body absorbs the forces in a crash. They also keep you in place so that your head, face and chest are less likely to strike the windshield, dashboard, other vehicle interiors or other passengers. They also keep you from being thrown out of a vehicle (www.carsp.ca). Another reason that there should be natural laws for wearing seat belts is because â€Å"Based on the calculations, researchers estimated that 12,178 people died from 1995 through 2002 because states failed to put in place primary seat belt laws† (www.cbsnews.com). For example, of those over 12,000 peop... Free Essays on Requirement Of Seatbelts Free Essays on Requirement Of Seatbelts Natural laws should be passed in all states that require all automotive vehicles to wear seatbelts. Since the United States has one of the lowest seatbelt usage percentages, the United States has one of the highest death tolls in automobile accidents, yet since 1983, the wearing of seatbelts has reduced deaths by an approximate 50,000 people (www.thinkseatbelts.com). The definition of a natural law, stated in West’s Business Law Text and Cases are â€Å"moral and ethical principles that are inherent in human nature and people can discover through†¦natural intelligence, or reason† (Clarkson,Miller,Jentz&Cross p. 2). This definition states exactly that because of the facts that we know today about wearing seat belts, it should be a law. There has always been the argument of whether or not seat belts should be required to wear. There are still to this day, many people that say, â€Å"The seat belt can’t save my life†, or â€Å"I’m only driving for less than 5 minutes†. Those are indeed some people’s opinions, but the fact is that those five minutes could cost you your life. Although there would always be people that were against seat belts, it is for the good of the society that they should be required. There are many reasons that seat belts should be required to wear. Seat belts are your best protection in a crash. They are designed so that the strongest area of your body absorbs the forces in a crash. They also keep you in place so that your head, face and chest are less likely to strike the windshield, dashboard, other vehicle interiors or other passengers. They also keep you from being thrown out of a vehicle (www.carsp.ca). Another reason that there should be natural laws for wearing seat belts is because â€Å"Based on the calculations, researchers estimated that 12,178 people died from 1995 through 2002 because states failed to put in place primary seat belt laws† (www.cbsnews.com). For example, of those over 12,000 peop...

Calibration of Glassware Lab Report Example | Topics and Well Written Essays - 500 words

Calibration of Glassware - Lab Report Example Get rid of all the water in the canonical flask. All the other volumes of water marks in canonical flask will be measured by the balances that read to  ±0.0001 g for this experiment. The only exception will be the calibration of 100 mL volumetric flask mark. For that mark, one should use the balances that read to  ±0.001 g because they can handle heavier weights. The estimated uncertainties are weight of water, error in sighting the level of the water, density of water and error in temperature reading. So as to avoid introducing random and systematic errors in measurements, it is essential to calibrate them. Volumetric glassware is manufactured to specific standards, but it is not all identical and the manufacturing tolerances are not as strict as you may require for certain Lab measurements. Indeed, small variations often occur from one piece of glassware to the next. It is possible to correct for systematic errors in the calibration markings, and such corrections are necessary for the most accurate analytical work. Volumetric measurements are affected by two main systematic errors; parallax and temperature. The volume that a certain liquid occupies varies with temperature. Even the volume of the apparatus holding the liquid is also affected by the temperature. 21 degrees Celsius has been taken as normal room temperature for calibration. This table contains as many as 50 trials in order to get more reliable estimation of the measurement uncertainties. The data value was arrived at by conducting a minimum of three trials to obtain a suitable calibration. All the findings were recorded in the format above. To improve on proper measurement of volumes, manual calibration of apparatus should be done regularly. To also improve on their performance, volumetric flasks, which are usually colorless, they might be amber-colored so as to handle most light-sensitive