Higher Education Institutions Essay

Advanced education Institutions need to consistently adjust to address the issues of understudies, managers, and society all in all. So as to address these issues, the hypothetical information and ability based parts required by graduates when entering the workforce must be continually audited. As an outcome, scholastics face steady difficulties in creating imaginative showing rehearses, exercises advancing aptitude improvement, and evaluation undertakings which will outfit graduates with the vital employability abilities for their calling, for long lasting learning, and for self-advancement. The utilization of intelligent practice as a necessary segment of undergrad evaluation and ability advancement is seen over an assortment of scholastic orders. Intelligent practice is regularly utilized over these orders to connect with understudies in the improvement of self reflection aptitudes and capacities, and in contextualizing the connections between hypothetical information and expert experience and results. Intelligent practice can be characterized as a learning procedure including the assessment of individual basic occurrences and practices, the deconstruction of one experiences’ considering information held, and the resultant arrangement of new information which can be applied to individual or expert practice (Davis, 2003; Klenowski and Carnell, 2006; Murphy, Halton, and Dempsey, 2008; Pedro, 2005). Intelligent practice is self-managed, and draws in the student in a procedure of relating hypothesis and practice (Kuiper and Pesut, 2004; Lesnick, 2005; Pavlovich, 200 7). Exploration has shown that the improvement of intelligent practice aptitudes, and the commitment of advanced education understudies in this procedure takes into account the assessment of how close to home encounters brief learning, and how this learning identifies with proficient experience (Bates, 2008). The way toward taking part in intelligent practice permits the improvement of individual and expert abilities which lead to an incorporation of individual information and experience, scholarly hypothesis and information, and important expert experience (Donaghy and Morss, 2007; McMullan, 2006; Thorpe, 2004). Furthermore, this recently coordinated and framed information, through guided assistance or oversight, would then be able to be applied to future expert results and encounters (O’Halloran, Hean, Humphris, and Macleod-Clark, 2006). Ongoing examination features the requirement for intelligent practice procedures to be contextualized to the post-graduation business area understudies are getting ready to rehearse inside (Boud and Falchikov, 2006; Lesnick, 2005; Pedro, 2005). In that capacity, it is suggested that understudy evaluation be founded on understudies building up the abilities for work which are required past the college experience. Incorporated inside the advancement of these aptitudes, is the requirement for understudies to ponder and pass judgment on their learning encounters and accomplishments, decide how satisfactory their presentation has been, basically participate in a procedure of selfreflection, and assess their exhibition (Hinett and Weeden, 2000; McMullan, 2006). This procedure started and created through the educating of and commitment in intelligent practice, drives understudies to self-direct their learning, and work-assignments, recognize and be inspired to create regions for change, and advances further learning. Thus, learning is contextualized through intelligent practice (Boud and Falchikov, 2006; Lesnick, 2005; Pedro, 2005). It is critical to note intelligent practice isn't just helpful to students, yet in addition to college guides, speakers, and course organizers (Clegg, Tan, and Saeidi, 2002; Crow and Smith, 2005; Pedro, 2005; Thorpe, 2000). Not at all like that saw in understudies, the procedure of assessors analyzing understudy evaluations containing composition written as reflection, places scholastics in a situation to scrutinize the apparent needs of understudies, and the educational program being instructed comparative with (I) what modules are being educated in the educational plan, (ii) why explicit educational plan modules are incorporated inside the course prospectus, (iii) if the educational program modules are powerful in meeting understudy and working environment needs, (iv) if educational plan modules should be changed to all the more likely location the apparent needs and abilities of understudies and work environments, and (v) by what means can the recognized educational program module s be changed (Pedro, 2005). The investigation of understudy reflections can prompt an assessment of the upsides and downsides of the current course educational plans, and the redevelopment and realignment of this educational plans to improve understudy learning and aptitude advancement (Bulpitt and Martin, 2005; Kember, McKay, Sinclair, and Jess Heerde and Berni Murphy, Reflective Practice Annotated Bibliography, 2009 4 | PageWong, 2008). Moreover, the transferability of abilities from advanced education into the work environment might be upgraded, and the business open doors for understudies post-graduation expanded through evaluation of understudy reflections (Bulpitt and Martin, 2005; Harris and Bretag, 2003; Pedro, 2005). It was my third semester being an understudy nurture where I posted at Hospital Selayang. The mishaps occurred on Thursday morning. There are around 8 patient on beds and some of them are pulling forces, having an injury dressing on leg and some having removal. Around then, our CI isn't around in light of the fact that she needs to deal with 2 wards. The mishap happen when one of staff nurture relegate me to do straightforward injury dressing. I and one of my individuals arranged all gear expected to do wound dressing. After we got done with finishing gear, we quickly go to the patient and start to dressing. In light of ward are excessively occupied, we chose to manage with no administer by staff nurture. During dressing, the sister abruptly came and saw us do the dressing without direct by CI. All the more seriously, we neglect to put inco-cushion beneath understanding leg. The sister yelled us to prevent the dressing and leave from the patient. The sister said that we are not permitted to do any method without manage by our CI. At that point she reprimand us for not comply with the rule of wound dressing. I need to do a report about what happened a little while ago. Subsequent to being chastened by sister and CI, I felt regretful and can’t stop consider it only a straightforward injury dressing I had committed an error. Around then, I despite everything reprimanding myself for the slip-up I have done. I never believed that it will transpire. I was stunned and feel frightened on the grounds that I not doing the strategy in regulated by my own CI and got by sister in ward. This is the first occasion when I heard sister’s voice and looking before me. I got numb, puzzled and my brain goes to clear and void. I felt remorseful and I can't quit thinking it each time I went to posting territory. I felt extremely unpleasant in light of the fact that sister was irritated. I will accept this mishap as an extraordinary exercise to roll out an improvement in me in future. As I dissected and experience the circumstance, I ponder myself how it could be happened and transpired. the first and the primary concern are, I felt sure about achieving the injury dressing method. This is on the grounds that I felt that the technique was straightforward so I comply with the rule of twisted dressing where I neglected to put incontinence cushion and neglected to keep up sterility on my field. Close to that, on account of absence of information I had additionally caused my dressing strategy to get muddled to deal with. I additionally understood that my degree of information on wound dressing despite everything low. Little encounters are insufficient to ace injury dressing methodology. Besides, I understood by doing the method without regulated by CI of staff nurture. I committed a major error which isn't followed the job as an understudy nurture. I ought do nothing without managed by CI. Obey CI guidance is a terrible conduct that I need to change to be a decent understudy. In my perspective, I feel that the circumstance could change later on is I should accomplish more practice on my injury dressing technique. As of now, I need more information to respond to sister’s question and above all, I should be cautious in keeping up sterility with the goal that I won't be chided by sister. The ramifications of mixed up the injury dressing standard to the establishment are, the understudies from same foundation will be dismissed from that clinic due to less quality. The understudy attendant will experience self low-regard to confront tolerant in view of their seniors. In addition, the relatives will lost confidence in our work and not permit the understudy to do any system on the patient. Other than that, they won't trusting to my own foundation and we need to hand over to staff nurture in-charges. In my proposal, I could improve my ability to change later on by a persistently practice in right method of dressing. The rehashed practice of wound dressing will help me to empower a decent expertise on that technique. My speculations are still in lower position. In this way, I need to acquire information and data to make it great. The ability will be progressively dexterous by direct from the CI. She will address any mistake while I am doing any strategy and included with some splendid point. Alongside that, I should ensure that all types of gear are finished without missing any device in doing wound dressing. I need to twofold check to limit danger of overlooked hardware. With this, the aftereffect of being mix-up will be zero. I am not mindful that all medical caretakers ought to being in a synergistic system that encourage joining forces with others. This is on the grounds that the greater part of the medical caretaker today get observation during their direction to a clinical position or training for an extraordinary venture or advancing they are towers them. Adjacent to that, I likewise staying alert that on the off chance that somebody to be progressively immaculate to done an injury dressing. We should require an idea of tutoring in nursing and propose its most grounded relationship is as a ‘teaching learning process for the socialization of medical attendant researchers and researchers and the multiplication of a collection of expert knowledge’ (steward and Krueger, 1996). This is on the grounds that an understudy an understudy must need an assistance

To what age should parents support children Research Paper

What exactly age should guardians bolster kids - Research Paper Example So as to viably manage the point of the investigation expressed over, an examination inquiry will be posed and successfully grilled through information assortment methodology. The exploration question and its sub questions are introduced beneath. From a progressively scholarly viewpoint, there keeps on being conversations and discussions on the spot of law on end age. That is, the scholarly pertinence of the examination has to do with the lawful ramifications for guardians in supporting or dealing with their kids. This implies there are two general topics or parts of the examination issue that the present investigation tries to bind together. The main topic types of the premise of scholastic conversation where the significant spot of child rearing in the improvement of youngsters is underlined. On this subject of the exploration issue, Buehler et al. (2014) noticed that as social creatures, all youngsters are conceived in to a social arrangement, where they are required to be sustained and raised in a manner that can be considered as uniting with satisfactory social guidelines. In the mean time, as guardians accept parenthood, they are legitimately obliged as the individuals answerable for giving kids the fundamental social r ule into turning out to be capable grown-ups. Whiles doing this, there are various jobs that guardians play for their youngsters, including money related help, passionate help, social help, moral help, and instructive sustaining (Cohen and Wills, 2005). In any case, it has frequently been the situation that a few guardians have out of numbness and now and again, purposeful aims dismissed their jobs to youngsters, making kids be abandoned and baffled over the span of their normal turn of events (Buehler and Welsh, 2009). With this issue detailed in segments open media, it has become a region of worry to legitimize an age to which all guardians of sound brain will be relied upon to help their kids to. From an all the more socially

CPW at Random Hall!

CPW at Random Hall! Freshly minted prefrosh! Three years ago I was in your comparatively less soggy shoes, battling a CPW-long downpour over and under rooftops without my future dark green double-canopy umbrella. I got lost in the Infinite Corridor. I used a power drill. I got my arm signed by Chris M. 12. I even did my differential equations homework in close proximity to real MIT students doing their own differential equations homework. Very exciting. My advice to youâ€" If you brought homework, don’t do it. Meet people. Visit every dorm. Talk to fellow incoming freshmen and talk to upperclassmen. Don’t watch fun from a corner like I sometimes did. Finally, Random Hall has a step at the entrance. Don’t trip over it. Tomorrow you should come to Meet the Bloggers so that you can meet us, the bloggers, and you should also come to Random Hall so that you can meet us, the Randomites. Next fall you might find yourself wanting to be a Randomite (or an honorary Randomite), too. Also, someone who stopped by Random today recognized me and asked for a sticker because of something I said a year ago. If that lovely person is you and you would still like your sticker, please ask me again anytime this weekend or next semester and I will give you your well-earned sticker. If that lovely person is not you but you would nonetheless appreciate a sticker, please stop by Random Hall this weekend and I can give you a sticker, too. It can even have glitter on it, if you’d like. What follows are this CPW’s super-exciting events at Random Hall: Thursday Dumpling Hylomorphisms Anamorphism: the building up of a structure. Catamorphism: the consumption of a structure. Hylomorphism: both an anamorphism and a catamorphism. This event? A hylomorphism on dumplings. Come learn the basic fold, or just perform a metabolic reduction on food. 13:17 14:17 LN2 Truffles and the Chocolate Nash Equilibrium First, make your own truffles using liquid nitrogen. But dont leave, because then well use all that delicious chocolate to learn about game theory. 14:17 16:17 Nerd Trivial Pursuit Show off your nerd cred with Nerd Trivial Pursuit. When the categories are Literature, TV Movies, Science, Anime Manga, Games, and Comics, will you have what it takes to win? 15:17 16:47 mitBEEF and Meatballs Roll your own beef meatballs! While theyre cooking, well sing beef carols together and maybe write some new carols. mitBEEF is a club dedicated to educating the MIT community about beef. (Note: this is a club event, not a Random Hall event) 15:30 16:30 Chess is a Game Best Played with Nerf Blasters None of this tame nonsense! Use nerf darts to skip your opponents turns and capture their king. 16:47 18:47 Math and Tea Math is beautiful, cookies are sweet, tea is tasty. Come enjoy all three as we discuss topics in math ranging from algebra to topology. 17:17 20:17 Liquid Nitrogen Ice Cream!! I scream, you scream, we all scream for 77 Kelvins. 18:17 19:17 Roofdeck BBQ Meat! Ribs, sausage, burgers, and more! Come eat, talk, eat, and see the awesomeness of having a roofdeck. And eat! Food of the non-meat variety to be served as well. 18:47 20:17 Dubstep with Destiny Come test how loud our kitchens sound system can get when we blast all the bass-heavy music I hear kids these days enjoy! 21:47 22:47 Friday Disney and Pancakes Random Hall, its a quiet village. Every day like the one before. Random Hall, full of little people, waking up to make… PANCAKES?! Dig into blueberry chocolate chip spicy cinnamon pancakes while singing along to your favorite Disney songs! 08:47 10:00 Liquid Nitrogen Ice Cream!! Served steaming cold. 11:47 12:47 Victoriana Tea Gather to bemoan the decline of our Queen Victorias empire or gossip about the most recent painters at the Salon. Tea will be served; enjoyment will be had. There may be Downton or Emma: A Victorian Romance. 13:17 14:17 Cooking Vegetarians Uhh I meant vegetarian cooking. Yeah. Come tuck into a meat-free feast prepared for you by Randomites. If you eat vegansâ€" vegan! I meant vegan! â€" there will be plenty of options available. 14:17 15:17 Build a Cardboard Fortress, Then Fight a Nerf Gun War Step 1: Erect large cardboard structures Step 2: Kick back and relax? Step 3: DEATH TO THE INFIDELS WHO CONSTRUCTED THESE INFERIOR CARDBOARD FORTS! 15:17 17:17 Nerdy Singalong and Kit Kat Lasagna Go ahead and leave me â€" I think I prefer to stay inside. Sing along to our favorite nerdy songs, and then make lasagna entirely out of candy. Hopefully well be still alive. 17:17 18:47 Fantasy Feast The lovely ladies of Fortress Awesome invite you to their castle for a glorious feast. Eat stews, breads, meats, and vegetables that you might find in fantasy movies or shows. 18:47 20:47 Computer Science and Juice Algorithms! Data structures! Computational models! Come and enjoy delicious juice and learn some fascinating computer science. 20:47 22:47 Pecker Board Game Night Build a Dominion in Puerto Rico to prevent your Descent into Revolution. Through the ages, board games have been a leading tradition of Random Hall. Come play them with us! 22:17 02:47 RHOP Random House of Pancakes. Pancakes pancakes pancakes pancakes pancakes pancakes pancakes. Wow, pancakes is a really weird looking word. 03:17 05:17 Saturday Saturday Morning Breakfast Cartoons Do you want to Catch Them All? Have you harnessed the Heart of the Cards? Come watch the cartoons you loved while tucking in to breakfast foods from your childhood. 09:47 11:17 Deep Fried Liquid Nitrogen Ice Cream What happens when you subject ice cream to a 400K temperature gradient? Om Nom Nom!!! Pun not intended. 10:47 11:47 (Almost) Life-sized Settlers of Catan Come play (almost) life-sized Settlers of Catan! Hoard (and eat, when its not your turn) marshmallow sheep, pretzel wheat, oreo iron, and graham-cracker bricks! Trade them with your neighbors, or foil their plans and keep everything for yourself. Build roads, villages, and cities! 11:47 13:47 My Course Is Better Than Your Taco We love our majors. We also love our enchiladas! Come munch on authentic home-cooked Hispanic food while listening to the upperclassmen talk about why their major is the best thing ever! 15:17 17:17 Random: the Gathering Have you ever wanted to cast Global Thermonuclear War? Come play Random: the Gathering. Its Magic: the Gathering with a Random Hall theme! 16:17 17:17 Cheese and Chainmail Ever been woken up by swordsmen breaking down your door? Lost sleep while craving for brie? Well, youll rest easy after this event. Make armor worthy of the thirteenth century while sampling all the cheese Random has to offer! 16:17 17:47 Boff for Fried-dom Stab your friends and enemies alike with foam swords on Randoms roofdeck! Champions (and everybody else) will then get to fry all kinds of delicious foods in our two deep fryers. 19:47 21:17 Sweet Rave Party Rave: An underground party in which electronic music is played, dancing occurs in a very free-form fashion. The dress of the partygoers is quite unrestrained. Urban Dictionary 22:47 01:17 Sunday Spinning and Leftover Brunch Things which youll learn to spin in Random Hall: poi and staff. Things that make your head spin in Random Hall: the prospect of a delicious Sunday brunch made from leftovers. Awake and hungry? Well teach you, and well feed you. 09:47 11:47 Post Tagged #Random Hall CPW at Random Hall! I can’t believe it’s been a year since I first delved into the MIT campus for a 3-day Campus Preview Weekend.  Suffice it to say that those three days felt like the longest three days of my life. My total sleep count over that weekend was in the single digits and I still remember a lot. My adrenaline was at an all-time high, fueled by the Institues atmosphere of absolute energy. I remember a large bouncy castle and upperclassmen being dunked in water. I remember hugging Tim the Beaver and pulling my first all-nighter talking to amazing people. I remember my host, who hugged me on sight, and I remember the utter feeling of overwhelming joy as I treaded this new and strange and exciting environment. I remember a cool robot demonstration and I remember more liquid nitrogen ice-cream events than I really should! But despite how much of MIT I soaked in, I only covered a pinprick of what was in store for us. And to everyone who’s going to be here over the next few days for CPW, I can promise you that getting pulled into its amazing pulse will be almost effortless. It takes a life of its own, and kind of sucks you in. But you’ll also need to be proactive. I found meticulously planning what events to attend particularly unhelpful, because I realized that just taking a bunch of steps in some random direction led me to some new place with some ongoing event far more exciting than what I had originally planned. That said, do go through your CPW booklet, which should contain literally dozens of pages of events spread out over 3-4 days! Find events that get you super-excited and go see them, but don’t overplan. CPW was one of the most memorable weekends of my life, so much so in fact, that for the rest of this week, I am no longer Vincent Anioke, MIT Freshman. I am now Jason Hernaka, bespectacled, clueless prefrosh from Uganda, and I’ll try to see how many prefrosh events I can sneak my way into, before my cover is blown and I’m kicked out in some barrel. And now I present some wonderful advice (from wonderful current students at MIT) about CPW, as well the events going on in my dorm, Random Hall! There are tons of exciting ones so come check us out, and worry not if you get lost. The brave soldiers of Random have drawn paths leading from the Student Center to the abode that is Random Hall. Beyond our mystic doors, you will find the Ancients, sage-eyed and grinning, their arms stretched, to welcome you into a new and exciting world. Katie B. 15 1. If you pay for food at any point, youre doing it wrong. 2. If youre asking yourself, Should I go to Thing X? the answer is always yes. Events sleeping. 3. Try things youve never done before, and try things youre not sure youll like; MIT is all about new experiences! Elizabeth K. 14 Don’t stress over not being able to do everything. It’s a life skill you’ll have to get used to if you come to MIT. :) Also, don’t forget to sleep, as much as people pressure you to do ALL THE THINGS. Sleep is important. Rebecca L. 17 I didnt know housing lottery was a thing and hence paid zero attention to dorms. This is a bad idea. Pay some attention to which dorm you like, so you can think about where you might want to lottery. At the same time, dont worry a ton about it because fyre and rex. Kate T. 16 Check out ALL the dorms! Even if you fall in love with one and all you want to do is spend ALL your time there, you need to keep your options open. If you do end up in your first choice, youll have a better idea of what your other friends living groups are like. If you dont get into your first choice dorm, youll know what other dorms would be a good fit for you and where you would be happy your first semester (if not your entire time at MIT) :) Katie S. 17 Thoroughly look over all the events in advance. Schedule your CPW time, but be flexible. Also, get your parents to go to boring but informative events, and go to the fun ones instead. Try make it to a lot of the different dorms and get tours (this will be much better than trying to figure out which dorm you want later, with just the online information). Also, really talk to the people who live in each dorm about what its like. Also, even if youre not planning on living in an east side dorm, you should visit them to see some of the awesome murals they have. Andrea L. 14 Have fun! Try to think about if you want to be like people you are meeting in 2 or 4 years. The people you surround yourself with shape who you become. Meanwhile, brewing at Random Hall Thursday Dumpling Hylomorphisms Anamorphism: the building up of a structure. Catamorphism: the consumption of a structure. Hylomorphism: both an anamorphism and a catamorphism. This event? A hylomorphism on dumplings. Come learn the basic fold, or just perform a metabolic reduction on food. 12:17 PM 2:47 PM Ceiling Tile Painting Throughout history, magnificent masterpieces have been painted on ceilings. Unlike Michelangelo, however, you can just take a ceiling tile down at Random instead of having to lie on your back in the Sistine Chapel. Bring your own ideas, paint from our photo references, or replicate your favorite art piece in ceiling tile form! 2:47 PM 4:47 PM Computer Science and Juice Bobby walks down the aisle at Shaws, trying to pick the optimal set of juices to buy. He cant buy pomegranate juice without something sweeter to mix it with, like apple or orange, but if he buys orange juice, he wont buy orange mango as welluh oh. Bobby smells a boolean satisfiability problem to solve. 4:17 PM 6:17 PM LN2 Ice Cream and Giga Pudding Like liquid nitrogen? Like ice cream? Like pudding? How about mega puddings? What about a GIGA pudding? Come to Random to eat delicious liquid nitrogen ice cream and make large quantities of pudding. Itll be gigantically delicious. 5:47 PM 7:47 PM Nerdy Singalong! Its hard to overstate my satisfaction with how much this event fulfilling in creative way. If hopes and dreams are shattering apart, and youre flying off the stage in the super smash, remember its gonna be the future soon, so enjoy your stay here on skullcrusher mountain and be still alive. 6:47 PM 8:30 PM BBQ and Spinning on the Roofdeck Meat! Poi! Ribs, sausage, burgers, and more! Come see the awesomeness of having one of the only roofdecks in Cambridge. Eat our delicious meat products; then learn and practice the creativity of applying centripetal force to poi and staff in time to music. (Food of the non-meat variety to be served as well.) 9:47 PM 12:17 AM Friday Pancakes Pancakes pancakes pancakes pancakes pancakes pancakes pancakes. Wow, pancakes is a really weird looking word. 8:17 AM 10:00 AM Boffing on the Roofdeck Arm yourself with a weapon wrought of foam and tape, and strike with the fury of a thousand tigers! FOR THE GLORY OF RANDOM HALL! 11:47 AM 12:17 PM MEA Eat tasty, tasty meat with mitBEEF, MITs beef appreciation club, and meet current students. Meat: its delicious! Vegan options are available. (Note: this is a club event, not a Random Hall event) 1:00 PM 2:30 PM Deep-Fried Liquid Nitrogen Ice Cream What happens when you subject ice cream to a 400K temperature gradient? Om Nom Nom!!! Pun not intended. 2:17 PM 3:47 PM Maid: the Tabletop RPG You are Japanese maids, caring for your young master in his lavish mansion. Clean the mantelpieces, make the beds, and defend the house from the portal to Hell in the basement. All in a days work! 3:17 PM 5:17 PM Nerf Chess You know what Chess needs? THE SHEER ADRENALINE OF DODGING NERF DARTS WHILE PLAYING. 4:47 PM 6:17 PM Math and Tea Cookies are sweet, tea is tasty, math is beautiful. Come enjoy all three. 5:47 PM 8:47 PM Making Board Games and Cooking Vegetarians Uhh I meant vegetarian cooking. Yeah. Come tuck into a meat-free feast prepared for you by Randomites, then spend an hour creating a board game the like of which has never before been seen. 8:17 PM 10:17 PM RHOP (Cruft Edition!) Random House of Pancakes: the best source of 3 AM pancakes within a two-foot radius of Random Hall. This RHOP, join us for a special treat as Random Hall cruft* tell us stories of the times when MIT was more hardk0r3. * cruft: code, data, or software of poor quality. Also, MIT alumni. 1:17 AM 5:47 AM Saturday Saturday Morning Breakfast Cereal Get nostalgic and eat yummy cereal while watching kids cartoons! 9:47 AM 11:47 AM Random: the Gathering Ever wanted to cast Global Thermonuclear War? Want to play Magic: the Gathering and learn about Random and MIT? Want to learn how to play Magic and learn about Random and MIT? If you answered yes to any non-negative number of these questions, come and play Random: the Gathering. 11:17 AM 1:17 PM Epic Meal Time of Destiny Do you want to get lost in the bacon-y, bacon-y sauce? Yes, yes you do, the sauce boss wants you! Epic Meal Time of Destiny, what up haterz, come and stuff your face! 12:47 PM 2:17 PM Liquid Nitrogen Truffles Do you want to make your own chocolates filled with peanut butter, oreos, various flavors of ganache, or even more chocolate? Do you want to expedite the process using SCIENCE? Come join us as we use liquid nitrogen to make delicious balls of chocolatey goodness. 1:47 PM 3:47 PM Random Plays Video Games Praise the almighty Helix Fossil! Can you do better than QWOP doing a tax return? Come find out what happens when the hive mind plays single-player video games. 3:17 PM 4:47 PM (Almost) Life-Sized Settlers of Catan Come play (almost) life-sized Settlers of Catan! Hoard (and eat, when its not your turn) marshmallow sheep, pretzel wheat, oreo iron, and graham-cracker bricks! Trade them with your neighbors, or foil their plans and keep everything for yourself. Build roads, villages, and cities! 4:17 PM 6:00 PM My Course + Curry Your Course + Curry We love our majors! We love curry! Come eat curry with the upperclassmen and learn about the awesome things you could be studying. Curry favor by having all the expansions for Race to the Galaxy, curry favor by teaching someone about exoplanets, curry curry by showing up to Random Hall and eating with us. We will have golden curry with lots of vegetables and rice. (Vegan and vegetarian options available.) 7:47 PM 9:17 PM Chainmail and Cheese Ever been woken up by swordsmen breaking down your door? Lost sleep while craving for brie? Well, youll rest easy after this event. Make armor worthy of the thirteenth century while sampling all the cheese Random has to offer! 8:47 PM 10:17 PM Pecker Board Game Night Build a Dominion in Puerto Rico comprised of Seven Wonders, then Race to the Galaxy and help the Twilight Imperium crush the Resistance. Through the Ages, board games have been an Innovation Random Hall has enjoyed. Come and play the various board games weve acquired! 9:47 PM 3:17 AM Rocky Horrible with ICE PLANETS Think Dr. Horrible is a beautiful, amazing, inviolable work of perfect art? Please go somewhere else. Anyone left? Come join us in yelling obscenities at a perfectly nice Sing-Along Blog that has done absolutely nothing to deserve it. Afterwards, join us and our freeze rays in making everyones favorite impossible-to-eat food, ice planets! 11:17 PM 1:17 AM Sunday Wonderland Tea Party Slide down the rabbit hole, and come have tea with us in Wonderland! 11:17 AM 12:47 PM Feel the magic this weekend. Post Tagged #Random Hall

Managing Data Resources On A Traditional File Environment...

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The Spanish American War And The Civil War - 2050 Words

1.The Spanish-American War was fought in 1898. It was a very short war and had very little deaths compared to the previous wars and battles. The Spanish-American War only lasted one hundred and thirteen days. Even though the Spanish American war was a short war, it had many of very useful world-changing outcomes. The conflict began when the Cubans wanted independence from Spain. Spain would not give Cubans their independence. The Cubans go tired of begging so eventually, the United States got involved, and it was an all-out war against Spain. Toward the end of the nineteenth-century, tensions were high between Spain and Cuba. Jose Marti wanted independence from Spain and the only way they believed they could do it was by declaring war in 1895. Many of Americans supported the Cubans who were struggling for freedom because lots of Americans were or still are in their shoes or knew who it felt to not have freedom. The newspaper journalists played a huge part at the beginning of the Span ish American War as well as during the war. The journalists published various articles talking bad about the Spanish government and published exaggerated stories of how the government was treating their citizens in Spain. One publisher wrote a letter to the ambassador in Spain expressing how he felt about him. He said that the ambassador was a weak leader, and he did not know anything about politics. The letter started up Americans aggressive nationalism. Not too long after that incident, anShow MoreRelatedMedical Differences Between The Civil War And Spanish American War2138 Words   |  9 PagesNareg D Mr. Haveron Final Essay 16 March 2015 Medical Differences between the Civil War and Spanish-American War The nineteenth century held one of the most medically appalling wars, as well as one of the most medically innovative wars. 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Chemical And Biological Properties Of Soil Pollution

It is always difficult to remove contaminations from soils because it contains many toxic chemicals such as (Pb, As, Cu, Cd, Cr, Ni, Hg and Zn). This chemicals mixed with the soil after burning of industrial waste, electronics waste or uses of agricultural technology. Then rain water makes it seep deep into the soil and cause soil pollution. This makes it so difficult and time consuming to remove, particularly when the affected area is on a large scale. Soil is made of by two components which are organic and inorganic solid constituent, water and mixture of different gasses present in various proportions. The mineral component in the soil varies, according to the parent material which the soils had been developed due to the issue of different type of climate conditions. Also, soil can also be classified into three different properties, physical, chemical and biological properties. Physical properties of soil are being controlled by soil water movement, such as texture and soil struct ures. The soil moisture have high tendency in controlling solute movement, salt solubility, chemical reaction and microbiological activities and most importantly the bioavailability of metal ions. In this situation, a successful phytoremediation program must be considered as an alternative in the specific site. 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Nigeria practices two types of agriculture, which are Industrialized or commercialRead MoreCadmium And Its Effects On The Environment Essay1345 Wor ds   |  6 PagesPGPR (plant growth promoting rhizobacteria) are particularly important for enhancing plant growth in metal contaminated soil and also used in remediation. This review focused on heavy metal resistant microorganism and their potential for remediation of contaminated soil. 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Biodiversity in India Essay Sample free essay sample

Biodiversity is the portion of nature which includes the difference in cistrons among the persons of a species. the assortment and profusion of all the works and carnal species at different graduated tables in infinite. locally in a part. in the state and the universe and assorted types of ecosystems. both tellurian and aquatic within a defined country. Biodiversity deals with the grade of nature’s assortment in the biosphere. Types of biodiversityFamilial diverseness – the familial variableness within a species. Speciess diverseness – the assortment of species within a community Ecosystem diverseness – the administration of species in an country into typical works and carnal communities. Familial diversenessEach member of any animate being or works species differs widely from other persons in its familial make-up because of the big figure of combinations possible in the cistrons that give every person specific features. Therefore. for illustration. each human being is really different from all others. We will write a custom essay sample on Biodiversity in India Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This familial variableness is indispensable for a healthy genteelness population of a species. If the figure of engendering persons is reduced. the unsimilarity of familial make-up is reduced and in-breeding occurs. Finally this can take to the extinction of the species. The diverseness in wild species forms the ‘gene pool’ from which our harvests and domestic animate beings have been developed over 1000s of old ages. Today the assortment of nature’s premium is being further harnessed by utilizing wild relations of harvest workss to make new assortments of more productive harvests and to engender better domestic animate beings. Modern biotechnology manipulates cistrons for developing better types of medical specialties and a assortment of industrial merchandises. Speciess diversenessThe Numberss of species of workss and animate beings that are present in a part constitutes its species diverseness. This diverseness is seen both in natural ecosystems and in agricultural ecosystems. Some countries are more rich in species than others. Natural undisturbed tropical woods have a much greater species richness than plantations. A natural wood ecosystem provides a big figure of non-wood merchandises that local people depend on such as fruit. fuel wood. fresh fish. fibre. gum. rosin and medical specialties. Timber plantations do non supply the big assortment of goods that are indispensable for local ingestion. In the long-run the economic sustainable returns from non-wood wood merchandises is said to be greater than the returns from droping a wood for its lumber. Thus the value of a natural wood. with all its species profusion is much greater than a plantation. At present preservation scientists have been able to place and categorize approximately 1. 7 5 million species on Earth. However. many new species are being identified. particularly in the blossoming workss and insects. Areas that are rich in species diverseness are called ‘hotspots’ of diverseness. India is among the world’s 15 states that are exceptionally rich in species diverseness. Ecosystem DiversityThere are a big assortment of different ecosystems on Earth. which have their ain complement of typical inter linked species based on the differences in the home ground. Ecosystem diverseness can be described for a specific geographical part. or a political entity such as a state. a State or a taluka. Distinctive ecosystems include landscapes such as woods. grasslands. comeuppances. mountains. etc. . every bit good as aquatic ecosystems such as rivers. lakes. and the sea. Each part besides has man-modified countries such as farming area or graze grazing lands. An ecosystems is referred to as ‘natural’ when it is comparatively undisturbed by human activities. or ‘modified’ when it is changed to other types of utilizations. such as farming area or urban countries. Ecosystems are most natural in wilderness countries. If natural ecosystems are overused or misused their productiveness finally decreases and they are so said to be degraded. India is exceptionally rich in ecosystem diverseness.

Effective Strategic Leadership Styles

Homeschool Myths and the Facts Behind Them

Homeschool Myths and the Facts Behind Them There are many misconceptions about homeschoolers. The falsehoods are often myths based on partial truths or experiences with a limited number of homeschooling families. They are so prevalent that even homeschooling parents start to believe the myths. Skewed homeschool statistics  that dont reveal accurate facts about homeschooling sometimes serve to further the misconceptions. How many of these homeschooling myths have you heard?   1. All homeschooled kids are spelling bee champs and child prodigies. Most homeschooling parents wish this myth were true! The fact is, homeschooled children range in ability level just like kids in any other school setting. Homeschooled students include gifted, average, and struggling learners. Some homeschooled kids are ahead of their same-age peers and some, particularly if they have learning struggles, are behind. Because homeschooled students can  work  at their own pace, it is not uncommon for them to be asynchronous learners, This means that they may be ahead of their grade level (based on age) in some areas, average in others, and behind in some. Because homeschool parents can offer their students one-on-one attention, its easy to strengthen weak areas. These benefits often allow kids who started out â€Å"behind† to catch up without the stigma associated with learning challenges. It is true that homeschooled students often have more time to devote to their areas of interest. This devotion sometimes results in a child displaying greater than average talent in those areas. 2. All homeschooling families are religious. In the early days of the current homeschooling movement, this myth may have been true. However, homeschooling has become much more mainstream. It is now the educational choice of families from all walks of life and a wide variety of belief systems. 3. All homeschool families are large. Many people think that homeschooling means a family of 12 children, huddled around the dining room table doing their schoolwork. While there are large homeschooling families, there are just as many families homeschooling two, three, or four children or even an only child. 4. Homeschooled kids are sheltered. Many homeschooling opponents share the opinion that homeschooled children need to get out and experience the real world. However, it is only in a school setting that kids are segregated by age. Homeschooled children are out in the real world every day  Ã¢â‚¬â€œ shopping, working, attending homeschool co-op classes, serving in the community, and much more. 5. Homeschooled kids are socially awkward. Just as with ability-level, homeschooled students are as varied in their personalities as kids in traditional school settings. There are shy homeschool kids and outgoing homeschool kids. Where a child falls on the personality spectrum has much more to do with the temperament they were born with than where they are educated. Personally, I’d like to meet one of those shy, socially awkward homeschooled kids because I sure didn’t give birth to any of them! 6. All homeschool families drive vans – mini- or 15-passenger. This statement is largely a myth, but I do understand the perception. The first time I went to a used curriculum sale, I knew the general location for the sale but not the exact spot. This event was way back in the ancient days before GPS, so I drove to the general area. Then I followed the line of mini-vans. They led me straight to the sale! Anecdotes aside, many homeschool families do not drive vans. In fact, crossover vehicles seem to be the mini-van equivalent for modern homeschooling moms and dads. 7. Homeschooled kids don’t watch TV or listen to mainstream music. This myth applies to some homeschooling families, but not the majority. Homeschooled kids do watch TV, listen to music, own smartphones, participate in social media, attend concerts, go to movies, and participate in any number of pop culture activities just like kids from other educational backgrounds. They have proms, play sports, join clubs, go on field trips, and much more. The fact is, homeschooling has become so common that the biggest difference in the daily lives of most homeschooled students and their public or private schooled peers is where they are educated.

Research paper about India. ( How people make a living in india Essay

Research paper about India. ( How people make a living in india Current countrys economic status - Essay Example India grows and export major food commodities such as rice, sugar, wheat, cotton, and vegetables. The country also produces and export animal agricultural products, which include buffalo milk, eggs, meat, and chicken. Most of Indian farmers are small-scale farmers who grow their crops or rear their animals on small pieces of land. However, the country has favorable climate and soils that support agricultural activities. The agricultural sector contributes about 16% of the country’s GDP and provides employment opportunity to about 50% of the total Indian population (Department of Revenue web). The agricultural sector provides employment mainly to rural Indian population. The industrial sector is a major contributor to the Indian economy. Currently the sector contributes about 14% to the Indian GDP (Panagariya 453). India is known worldwide as a major manufacturing country. The sector employs about 25% of the Indian population. Majority of industrial workers live in urban centers and other industrial towns that spread across the country. The Indian industries are recognized worldwide for their production of affordable and long lasting commodities. Indian industries produce products ranging from heavy duty equipment such as steel beams to light duty equipment such as bicycles. Indian industries are also involved in production of pharmaceutical products that are marketed across the globe. Currently the industrial sector is eying the booming technology sector. The industrial sector provides employment opportunity to both the skilled and unskilled labor force. In addition, the industrial sector has small-scale industries that provide opportunities to tho usands of Indians. Cottage industries or home-based industries produce basic commodities for export and domestic market. Indians are known to be business people. Indian are successful business people who have set up businesses in many parts around the globe. The

Integration of Western Culture Into African Culture Essay

Integration of Western Culture Into African Culture - Essay Example In the African context, the individual does not exist but rather the society. Africans believe in working together for the society and obeying societal norms. It has taken time for the African to adopt the individualistic philosophies because these dictate that an individual should be autonomous. On the contrary, African philosophies suggest that without the society, the individual would feel empty. Individualism and liberty philosophies from the west remain new to some Africans. This explains why there is little democracy in African countries but the people do nothing about it. In addition, Africans have slowly integrated western science ad technological innovations to their traditional industries. The acceptance did not come easily. In a bid to catch up with the rest of the developing world in trade and economy, Africa had to absorb the new education and technology to solve its problems. Africa had the resources but lacked the technological expertise to make use of the resources. It is sad to realize that African countries still lag behind in application of the new technologies into their industries. On the other hand, some scientific knowledge serves to strengthen what society believes in. Advances in genetics help the African communities to give explanations to their beliefs. The African culture appreciates that different individuals differ in physical traits. They also recognize that close family members had a high level of resemblance. Such scientific breakthroughs were easy to integrate into their culture. (Erickson, 2005). Before introduction of western medicine, Africans had their form of traditional medicine. Traditional medicine had its unique form of prescription and diagnosis. In some communities, traditional healers associated disease with

The Use Of Performance Management In Hr Business Essay

The Use Of Performance Management In Hr Business Essay Performance management is a topic that cuts across traditional HRM boundaries, as it also has implications for employee development. Performance Management is seen as a dimension of employee resourcing and performance monitoring and review as part of the appraisal process. In many organisations, formal, systematic procedures are introduced to regularly assess employee performance, usually involving, at a minimum, an interview between a manager and an employee, with documentation of recorded performance. One major reform being undertaken in the public service is the development of a performance management system. Its primary aim is to improve performance by focusing on key areas of activity of the Ministry/department, teams and individuals through on agreed framework of planned goals, objectives and standards. 7.3 DEFINITIONS Noe et al. (2008) define performance management as the process trough which managers ensure that employees activities and outputs are congruent with the organisations goals. (This definition emphasises the need for performance management to be aligned to the strategy of the organisation). Performance management can be defined as a strategic and integrated approach to delivering sustained success to organisations by improving the performance of the people who work in them and by developing the capabilities of teams and individual contributors (Armstrong and Baron, 1998). 7.4 MEANING OF PERFORMANCE Bates Holton (1995) pointed that performance is a multi-dimensional construct, the measurement of which varies depending on a variety of factors. They also state that it is important to determine whether the measurement objective is to assess performance outcomes or behaviour. Kane (1996) argues that performance is something that the person leaves behind and that exists apart from the purpose. Bernadin et al. (1995) are concerned that performance should be defined as the outcomes of work because they provide the strongest linkage to the strategic goals of the organisation, customer satisfaction and economic contributions. The Oxford dictionary defines performance as the accomplishment, execution, carrying out, working out of anything ordered or undertaken. Performance is about doing the work as well as about the results achieved. Performance can therefore be regarded as behaviour the way in which organisations, teams and individuals, get the work done. Campbell (1990) believes that: Performance is behaviour and should be distinguished from the outcomes because they can be contaminated by system factors. For Brumbach (1988), performance means both behaviours and results. Behaviours emanate from the performer and transform performance from abstraction to action. Not just the instruments for results, behaviours are also outcomes in their own right the product of mental and physical effort applied to tasks and can be judged apart from results. From this definition, we can conclude that when managing the performance of teams, and individuals, both inputs (behaviour) and outputs (results) need to be considered. This is the so-called mixed model (Martle, 1995) of performance management which covers competency levels and achievements as well as objective setting and review. 7.5 PERFORMANCE APPRAISAL AND PERFORMANCE MANAGEMENT What, in your opinion, is the difference between Performance Appraisal and Performance Management? Noe et al (2008) emphasises that Performance Appraisal is only a component of Performance Management as it involves the administrative and relatively isolated duty of measuring aspects of an employees performance. Performance Management is a broader concept than Performance Appraisal in that it provides not only for the measurement of performance, but the defining of performance according to organisational goals as well as the provision of performance feedback. Performance Appraisal (Performance Measurement Specification of Performance Criteria Performance Feedback Performance Management (Noe et al, 2008) 7.6 FEEDBACK Feedback is a method of communication, usually face-to-face with another person where the desired outcome is normally: Improved work performance. A maintenance of performance. A change of behaviour. To make another person aware of ones behaviour upon others. Performance Management is strategic in the sense that it is concerned with the broader issues facing the business if it is to function effectively in its environment, and with the general direction in which it intends to go to achieve longer terms goals. It is integrated in four senses: Vertical integration linking or aligning business, team and individual objectives. Functional integration linking functional strategies in different parts of the business. HR integration linking different aspects of HRM, specially organisational development HR development and reward. The integration of individual needs with those of the organisation, as far as this is possible. Activity 1 (i) Differentiate between Performance Appraisal and Performance Management as you see it in the local context. (ii) Discuss the importance of feedback in the management of performance. 7.7 PURPOSE OF PERFORMANCE MANAGEMENT Performance Management is a means of getting better results from the organisation, teams and individuals by understanding and managing performance within an agreed framework of planned goals, standards and competence requirements. It is a process for establishing shared understanding about what is to be achieved, and an approach to managing and developing people in a way that increases the probability that it will be achieved in the short and long term. It is owned and driven by line management (Armstrong, 2001). Activity 2 (i) Based on your experience of performance management within the organisation in which you work, what do you think is the purpose of Performance Management? Performance Management has three essential purposes: Strategic purpose. Administrative purpose. Developmental purpose. Strategic purpose A Performance Management system serves to link employee performance to the overall organisational strategy and organisational objectives. However, research has shown that very few organisations utilise Performance Management in a manner which supports the strategy of the organisation. The strategic purpose may be achieved through designing evaluation mechanism which define employee performance in terms of organisations strategy and goals. Achievement of the organisations objectives. Increased productivity. Increased profit. Motivation of employees. Administrative purpose Performance Management systems provide information which assists organisations with administrative decisions relating to issues such as salary administration (pay rises), lay-offs and promotion (Noe et al, 2008: 348). Pay related pay (increment, bonus). Developmental purpose Performance Management systems provide information about employee strengths and weaknesses and in so doing, identify employee development needs (Noe et al, 2008: 348). Identify Training Needs Activity 3 (i) Discuss the purposes of performance management in your organisation. 7.8 APPROACHES TO PERFORMANCE MANAGEMENT Hereunder are the approaches to Performance Management: The comparative approach. The attribute approach. The behavioural approach. The results approach. The quality approach. The multi-rated approach. Note: The different approaches to Performance Management have their own strengths and weaknesses. 7.8.1 The Comparative Approach The comparative approach measures an individuals performance by comparing his/her performance to the performance of others. Three techniques adopt the comparative approach: Ranking : Supervisor ranking his subordinates from best performer to worst performer. Forced Distribution : Where employees are ranked in groups. 3) Paired Comparison : Where the supervisor compares every employee with every other employee in the work group, giving an employee a score of 1 every time he/she is considered to be the higher performer. Activity 4 (i) Discuss the comparative approach to Performance Management in your organisational context. 7.8.2 The Attribute Approach This approach focuses on the identification of employee attributes (knowledge, skills, attitude and experience) necessary for the organisations success. The employee is measured against these attributes. This approach includes techniques such as: Graphic Rating Scales : Where the supervisor rates the subordinate on particular traits and characteristics. Mixed Standard Scales : Where the supervisor rates the subordinate against relevant performance dimensions. Activity 5 (i) Describe the attribute approach to the Management of performance in your organisation. 7.8.3 The Behavioural Approach The behavioural approach defines behaviours necessary for effective performance in a particular job. In assessing performance, managers identify the extent to which a subordinate has exhibited the required behaviours. Example: (i) Behavioural Observation Scale. (ii) Assessment Centres. 7.8.4 The Results Approach This approach is based on the belief that results are the one best indicator of how a subordinates performance has contributed to organisational success. Results-based techniques include: Management by Objective (MBO) where goal setting is cascaded down throughout the organisation and the goals become the standard against which an employees performance is measured. Productivity Measurement and Evaluation System (PROMES) which involves a process of motivating employees to higher productivity. Balanced Score cards which may be used to manage the performance of individual employees, teams, business units as well as the organisation itself. The appraisal considers four related categories: Financial. Processes. Customer. Learning. The balanced score card enables managers to translate organisational goals into business unit, team and individual employee goals for each of the above categories. 7.8.5 The Quality Approach The focus of the quality approach is on improving customer satisfaction through a customer orientation and the prevention of errors. The design of a quality-based performance management system should focus on: The assessment of employee and system factors. The relationship between managers and employees in solving performance problems. Internal and external customers in setting standards and measuring performance. Using a number of sources to evaluate employee and system factors. Activity 6 (i) Enumerate the essential issues of quality based performance management system in relation to an organisation of your choice. 7.8.6 The Multi-Rated Approach Many organisations adopt a 360-degree feedback approach to performance measurement where information on an employees performance is not only provided by the employees immediate supervisor, but by those people whom he/she deals with on a day-to-day basis (eg. customers, co-workers, subordinates, suppliers, contractors, consultants). (Snell Bohlander, 2007: 343). This approach allows employees to receive an accurate view of their performance as different people see different things. (Snell Bohlander, 2007: 343). This approach usually involves the administration of a questionnaire to a number of people with whom the employee interacts, in which they indicate how well the employee performs in a number of behavioural areas. (Noe et al, 2008: 497). 7.8.6.1 Strengths of the 360-degree Feedback Approach As the employee is appraised from multiple perspectives, the approach is more comprehensive than other approaches. The information produced is of good quality. There is an emphasis on internal and external customers as well as the team. Bias and prejudice is lessened as the appraisal is not dependent on one persons view alone. Feedback from people other than the manager contributes considerably to an employees development. 7.8.6.2 Weaknesses of the 360-degree Feedback Approach It is a complex system in that numerous appraisals need to be combined. It can be intimidating, resulting in resentment on the part of the employee being appraised. Appraisals from different individuals may be different and confusing. Considerable training is required to ensure that the system works as it should. Employees could undermine the reliability of the approach through colluding in terms of the appraisal which they are to give each other. 7.9 SUMMARY [ In this Unit, the definition and meaning of Performance Management has been explained. The purpose of performance management has been enumerated. The approaches to performance management have been discussed in details.

A Plan to Invest in Real Estate Despite the Recession Essay -- Real Es

The Great Recession has shuffled the deck of playing cards. Seasoned investors and first-time home buyers alike have been hit – and hit hard. The challenging and volatile real estate market has created a flood of distressed asset sales all across the nation. However, the flipside to the coin of disaster and distress is almost always opportunity. Now that I have acquired $150,000 in cash to purchase distressed real estate, my detailed strategy below outlines exactly how I will personally benefit, and perhaps more importantly, how the community I invest in will benefit. First I will outline the basics: what I would buy with the cash (distressed apartments), where I would buy (San Jose, CA), how I would buy (my investment strategy) and why I would buy (a personal profit analysis). Then, I will outline my plan to pay it forward – to translate my newfound experience to help other first-time investors safely and knowledgably purchase their own distressed assets. I will add value to the community through a three-pronged approach of live seminars, online outreach, and a mentorship program. PERSONAL BENEFIT What to Buy: Distressed Apartments To properly understand how I would invest the $150,000 for personal profit and community benefit, we must first understand what I would buy. While there are a plethora of distressed real estate assets on the market, from single family homes to multi-tenant retail centers, I believe the most feasible and simplest starting place for a first-time investor is residential apartments, one to four units. For most people, buying a home and renting it out, or buying a fourplex and renting it out is not as farfetched as buying the local distressed strip mall. One to four unit rentals are not only easy... ... of 20.34%. However, the community will be the real winner as I implement my three-pronged community contribution campaign of Live Seminars, Online Outreach, and a Mentorship Program. My plan will create a strong momentum of first time investors purchasing distressed assets and repairing the deferred maintenance. This grassroots movement will focus on repairing distressed assets and safe investment practices. It will create new demand for distressed assets, reversing the downward spiral of prices for such assets. It will also prevent future distressed asset meltdowns by teaching safe investing practices. Works Cited Nadji, Hessam. "2011 Apartment Research Market Report for San Jose Metro Area." Diss. Marcus and Millichap, 2011. Print. Nadji, Hessam. "2011 Real Estate Investment Research National Apartment Report." Diss. Marcus and Millichap, 2011. Print.

Great-Man Theory Essay

Introduction As I have read about it, a particular interest in my has been raising about the wonderful way many people has utilized their natural abilities as a medium of reunion and leadership. I found a string link between this gifts or skills these men had and their particular behavior in the time they lived. I would like to talk about the special characteristics that had to be present; more specific the building process of a divine individual, a prophet capable of guiding its people and the importance they have represented to humanity, whether realistic or not, since the theory has been around ever since. Great-Man Theory In order to get to know more about the theory of the great man, we should not ignore that this is a theory based on leadership. So, what is leadership? Scholars have defined leadership as â€Å" the process of social influence in which one person can enlist the aid and support of others in the accomplishment of a common task†. To my personal beliefs, leadership is: a medium to an end, it is a very particular tool with which gifted individuals in the interpersonal field can either alone or together command, guide, and lead another group of people towards completing an established goal by cheering, supporting and setting a relation with the subordinates based on a strong dose of trustworthiness. Now, the Great-Man theory of leadership according to Winston & Patterson (2006) refers â€Å"to the idea that leaders possess innately superior qualities that distinguish them from other people, including the ability to capture the imagination and loyalty of the masses.† In other few words, that leaders are born, not made. Winston & Patterson (2006) also quote that â€Å"a leader achieves influence by humbly conveying a prophetic vision of the future† meaning that he resonates with the follower beliefs and values in such a way that the follower can understand and interpret the future into present-time action steps. According to Leadership Central (2012) Dr. Thomas Carlyle a true believer of this theory would say that â€Å"effective leaders were a package of Godly motivation and the right personality.† Under this definition, the same Dr. Thomas Carlyle, this time quoted by Lapham’s Quarterly (2012) included as great-man leaders historical characters such as â€Å"Muhammad, Shakespeare, Luther, Rousseau, and Napoleon† undoubtedly amazing leaders that shaped their time. But, other many scholars – and I think I am going to take their side – refute this theory. Although Cherry (2012) gives a different definition, and I quote â€Å"the great man theory is a conjecture aimed at explaining the history of the effect of the great born men or heroes: people of great authority, thanks to their charisma, intelligence and wisdom have used their power in such a way as to leave a decisive historical impact† there is a powerful contradictory hypothesis quoted by Leadership Central (2012) in which they say â€Å"Herbert Spencer one the most forceful critics of the theory explains that the great-man theory is a nativist hypothesis of leadership† and in this approach, leaders cannot be made, but just born. Of course, the leader nativism is highly refutable, cultural skills are by definition highly refutable and acquirable only through human interaction and an environment conducive to the transmission of knowledge. Leadership Central (2012) focuses in that â€Å"many factors in life shape the individual’s skills to lead† and I believe their in the right position, since leaders are a product of society, which means leaders are shaped by the time they live in and not the way around. Let’s take another example of a another so called â€Å"great-man’ leader. This time we have John Fitzgerald Kennedy, a famous character not only in his home country, but around the globe. His incredible abilities as a leader are not put in doubt, though the fact that he was this good just because he was born that way for sure are. Although factors such as â€Å"your up-bringing, education, experiences are only modeling your leadership abilities† says Lapham’s Quarterly (2012), a person’s background and circumstances may have influenced what they are, it is only in their hands the responsibility of what they want to be. Other examples to refute this nativism theory are Stephen R. Covey’s paradigms shifts and rescripting. Since a paradigm is the way an individual perceives, understands, and interprets the surrounding world, â€Å"a paradigm shift is a change in thinking when we gain additional insight and understandings† (Covey, 1989). Anything could influence the way a individual thinks, and this individual could perform a rescripting process, proving that a person does not have to be born with superior skills to acquire a leader scheme, but he can obtain them throughout lived experiences. Cherry (2012) explains that the term â€Å"Great Man† was used â€Å"because, at the time, leadership was thought of primarily as a male quality, especially in terms of military leadership†. To make it clear, this leadership theory leaves behind women despite they could have innate abilities (I’m not saying this is the only ability they have) which is the basis of the â€Å"great-man† theory. For example, we have had great women capable of leading people, on the one hand the ex-prime minister of Britain, Margaret Thatcher also known as the â€Å"Iron Lady† which is the longest-serving British prime minister of the last century. We also find Oprah Winfrey, who not only is one of the most richest women in the world, but named also as the most influential women in it. So, was Dr. Carlyle in the right position, or is it the time he lived that did not allow women to arise as great leaders? Earlier when I gave my own definition of leadership and said that leadership is a matter of persons who can either alone or together exercise their leadership skills, I knew it was not only me, it results that Winston & Patterson (2006) think similar to me, since they say that â€Å"leadership may be provided by a group of persons†. Having said that, we can now refute another focus of this great-man theory concentrated in that leadership â€Å"can only be exercised by one person, the great man† (Cawthon, 1996). While some might say this is true, because most of companies, countries, or firms have one person as it’s head leader, well this is true. But, let’s face it there can not be more than one president in a nation, there can not be more than one president in a firm o company. Although there is the board of directors, which is the group in charge of every decision the company should take. All in all, yes, according to Cherry (2012) â€Å"you can find more individuals as leaders than groups as leaders†, but that does not mean, groups don’t exist, to the contrary, they exist more than ever, and a good example of that is the music group â€Å"The Beatles† which you can say was the most influential band of the last century leading into a simple cause millions of people. You can find also groups leading millions of people to manifest against the violation of human rights, more recently the group called Invisible Children Inc. who â€Å"only employs 43 people but with its movement has encouraged thousands more† to spread the word about Joseph Kony’s crimes (ICU, 2012). â€Å"Never doubt that a small group of thoughtful, concerned citizens can change world. Indeed it is the only thing that ever has† (Mead, 1970). I completely agree with Cawthon (1996) when he says that many people, of course â€Å"scoff at the theory, because it is anecdotal and unscientific†. At the end, the great-man theory does not have any credibility, because even though the ability to lead is directly linked to one’s personality, the belief that leaders are born and not made finds no veracity. In our times, it is meaningless to think of it as a viable explanation for a person’s skills in guiding, since it’s been proved that the this theory popularized in the 1840’s but suggested much earlier, only took into consideration men born in a social status that would allow them to lead regardless of their abilities, from there the hypothesis of the innate leader. Nowadays that particular matter has been changed, since a person’s background is not judged but instead their ability to be a leader is highly paid. As Cawthon (1996) says â€Å"Individuals in every society posses different degrees of energy, moral force and intelligence, and in whatever direction the masses might be influenced to go, they are always led by the superior few†. In the managerial world, Winston & Patterson (2006) say â€Å"a growing number of leaders from different parts of the world are being formed† so do not let people fool you when they say someone was born to be a leader, because given today’s uncertainty many so called traditional leaders are being superseded by those with best abilities to manage people. So, you better base your leadership skills in what you have learned, most importantly in what you truly are and let other people influence you before you can exercise a bigger influence on them, because leadership is doing the right things. Do not ever live upon other’s expectations, you are what you choose to be, for that, being a leader is not being born a leader living what others have scripted, but rescripting your life and forging yourself through stimulating yourself from experiences and knowledge acquired in life. After all If your actions inspire others to learn more, dream more, become more and do more, you are a leader. REFERENCES Cawthon, D.L (1996). Leadership: The great man theory revisited. Business Horizons, 39(3), 1-4. Retrieved April 7, 2012, from Academic Search Premiere. Cherry, K. (2012). The great man theory of leadership. Journal of Effective Management, 3(2), 10-17. Retrieved April 7, 2012, from Academic Search Premiere. Covey, S.R. (1989). The 7 habits of highly effective people. Provo: Free Press. Invisible Children (2012). More about us. Retrieved April 14, 2012, from www.invisiblechildren.com Lapham’s Quarterly. (2012). Great man theory. Retrieved April 7, 2012, from http://www.laphamsquarterly.org/voices-in-time/great-man-theory.php Leadership Central. (2012). Great man theory. Retrieved April 7, 2012, from www.leadership-central.com Mead, M. (1970). Culture and commitment. San Francisco: Natural History Press. Winston, B. & Patterson, K. (2006). An integrative definition of leadership. International Journal of Leadership Studies, 1(2), 7-14. Retrieved April 7, 2012, from Academic Search Premiere.

Study Of The Vat System In Ethiopia Finance Essay - Free Essay Example

Sample details Pages: 13 Words: 3825 Downloads: 8 Date added: 2017/06/26 Category Finance Essay Type Research paper Did you like this example? 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. Don’t waste time! Our writers will create an original "Study Of The Vat System In Ethiopia Finance Essay" essay for you Create order 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 paym ent, 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-g ram 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 ap proved 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 t axpayer 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 refund 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 receive rs 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 administ ration 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, n il-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 au tomate 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 de velopment, timely provision of hardware and supporting services, and proactive and genuine participation of every member of the tax authority.