US taxes Essay Example | Topics and Well Written Essays - 250 words

US taxes - Essay Example Ruane William reported that income tax is excluded for foreign income that is less than $ 95, 100 but in mid-December 2011, a minimum tax was imposed on foreign currencies that these companies earn from all the outsourced jobs and other operations (18). Tax increase on wealthy U.S citizens is intended to create a cash reserve for creating jobs for millions of unemployed American youths. This concept will prevent another recession that hit the U.S. in 2010 where a large number of citizens especially in the middle class lost their jobs, unemployment rose drastically and small businesses folded. In the past, the wealthy citizens paid less that 28% of their total earnings as tax while the middle class paid more tax. Job creation using tax reforms will improve the economy of the U.S and that of each household. American companies that outsource their jobs and operations to foreign countries because of cheap labor will be forced to create jobs in the U.S because they will incur losses because of reduced tax on foreign money that they earn. Americans require companies that outsource jobs to foreign countries to create jobs in the U.S and improve both income and working

The Graduate scenario Movie Review Example | Topics and Well Written Essays - 250 words

The Graduate scenario - Movie Review Example He went ahead to claim that he will not even travel to East Africa as the region was infested with AIDS. He said the people of Kenya are infected with AIDS even he would contract the disease from hotel towels in Kenya. The remarks ensued to a heated argued in his handle via twitter that attracted numerous responses not only from Kenyans but also from other people across Africa s they viewed the comments to be careless, derogatory and discriminatory. AIDS is a global disaster that is a problem across the world and thus it should not be used as a weapon of discrimination against African countries by viewing its inhabitants as affected by AIDS. However, despite the high prevalence of HIV/AIDS case in African nations it is imprudent to make a blanket conclusion that the entire continent is infected with AIDS. Moreover, Pat Robertson had not conducted prior research before making such comments since from a scientific perspective AIDS can only be transmitted through body fluids, transfusion of contaminated blood, engaging in unprotected sex, deep kissing or sharing of sharp objects e.g. razors and needles with an infected person. Therefore, I think it was prudent for Pat Robertson to make an apology via his twitter handle, claiming it was just an outburst, because his argument was not founded on any scientific facts. Moreover, even though it is true there is a high prevalence of HIV/AIDS cases in African it is discriminative and reckless making such statements on a televised

Literature Review On Point Of Sales System

Literature Review On Point Of Sales System Switch is a brand name wholly owned by CG Computers Sdn Bhd. CG Computers Sdn Bhd was founded on 1995 by Mr. Li Chau Ging. The main business of the company is selling Apple Products under the brand name Switch, which focuses their business in retail store, education and enterprise market. Currently, there are five Switch outlets, Two of the stores are Apple Premium reseller, which have more demos of Apple products in the store for customers to test drive compare to Apple Authorized Reseller. As one of the leading Apple Premium Reseller in Malaysia, Switch also provide training course which is called CofeeMUG to teach customers on how to use or enjoy the product which they have purchased. CG Computers Sdn Bhd is also an Apple Authorized Gold Service Provider, which provide service and repair for Apple products, any Switch store is a Drop Point if the customer have problem with their Apple product which they purchase from any Apple Store around the world. The founder of CG Computers Sdn Bhd name his store Switch is because the company wants the more users to Switch to Mac, by delivering the best customer service to the customer and demonstrating The Beauty of a Mac. Switchs employees called themselves Switcher, which is trained to serve customer on the best they could. Every Switcher will be trained on product knowledge of Apple products on Apple Sales Training Online (ASTO) by Apple Inc. and will be certified as a Apple Product Professional and Apple Sales Professional. 1.2 Business Operation Switch operates the business every day. The business hour depend on which shopping complex the Switch store is located. The standards business hour in Switch is from 10.00 AM to 10:00 PM. On every store, Switchs employees will do stock counting every morning and night(when opening and closing the store). Stocks that the employees have to count are from iPods to System; this is to ensure that no stock is lost and amount in the inventory is tally. All branches in Switch will do the same thing. If there is a problem during the stock count, Switchs employees must report immediate to the Headquarters. After stock counting, Switchs employees turn on the all the demo units, the MacBooks, iPods, iPhone, iMacs and the Mac Pro. This is to ensure the moment that customer walks into the store. They could test drive the demo unit immediately, without waiting for the system to startup. Immediate after the all the systems are turned on, Switchs employees will clean up the store. They will sweep the floor, wipe the tables and demo units to make sure customers feel comfortable when trying it. While wiping and cleaning the units, Switchs employees will also check on the demo units to make sure it is functioning. This are the 3 task the every Switchs employee does in every outlets in the morning. It is a rule set by the company before they could start attending customer. After this 3 task is completed, they will start attend customer and do their daily sales. E-mail serves as the communication channel of the company, every employee will be given an employee ID and email address from the company. E-mails are sent everyday to each employee regarding updates, promotions, news, comments and suggestions. CG Computers is a very flat organization that it has no hierarchy between uppers and lowers, any comments or suggestion could be voice out to the management or other colleagues. E-mail is the most important thing in the company which is use on every branch to communicate. Another communication technology that is use by the company is Instant Messaging. The Company uses .mac and AIM on every Point of Sales machines for instant communications. Every Switch outlet and all the employees are connected using .mac or AIM. This is to ensure instant communication can be held if a branch need help, emergency, queries and stock request. Chapter 2: Literature review on Point of Sales System 2.1 What is Point of Sales Also known as the point of service or POS, the point of sale is the exact point in a transaction when goods or services are provided to the customer and payment is rendered for those products. While the specifics of a point of sale system will vary somewhat from one situation to another, the final outcome is always the same. (Malcolm Tatum, 2010) Point of sales (POS) software is a type of software that retail store use to calculate their sales and operate the cash drawer; it is a computerized cash drawer. Point of sales add up the sales total and calculate the change. When customer buy items from retail store, point of sales will minus or debit the amount of item sold in the inventory system. At minimum, POS should be able to handle sales and manage your inventory database. (Jane Harmon, 2010) Image above illustrates point of sales (image from: http://www.pcmag.com/encyclopedia_term/0,2542,t=point+of+salei=49444,00.asp) Point of sales system is mostly found in supermarket. The point of sales system consists of the checkout counter, bar code scanner, and the cash register. Every time when an item is scanned, the system count the cost; till all the items selected by the customer are scanned, the system will calculate the total cost of all item that customer would like to purchase. Customer will then pay amount money, using either credit card or cash. If customer pays by cash, the point of sales system will allow the cashier to input the amount of money that customer pay and calculate the balance that should be returned to the customer. When the payment is done, Point of Sales system will generate a receipt and store a log in the server. The proposed system will be at least able to do the basic requirement of what a Point of Sales should have. 2.2 Features of Point of Sales System There were many features in Point of Sales System. The proposed system will highlight the existing and important features. One of them is easy to learn, By using a user friendly and easy to learn system, the company will save up cost. Switch do not need to send their employees for expensive training on how to use the point of sales. Switch will also save time to train a crew before they could start working. The second feature is easy to use. An easy to use Point of sales system should require the minimum keystroke and minimum skill during daily sales. This will ensure customers do not have to wait too long until a receipt is printed. A complicated Point of Sales system will cause customers to wait while paying and a long queue when the cashier takes too long time to key in the data into the Point of Sales. The third feature is automatic. Point of sales system should be able to apply automatic discounts or preferred price levels to special customers. This will help ease the speed up the cashiers job when there is a promotion going on. The fourth feature is rewarding. Point of sales system should be able to calculate the total sales by every individual staff to keep track their sales performance and commission. This will ensure staff could get their commission every month in their pay slip and it will motivate staffs to sell more items to earn more money. The fifth feature is accommodating; some hot selling items will be sold out very frequently. Customer may have to come back the next time until the stock arrive, but when it is a hot selling product, it may be sold out before customers could come again and purchase it. Point of sales system should be able to take sales order so that, when the new stock arrived, it will be reserved for customers. The sixth feature that I would like to highlight is receipt. This is the most important feature is point of sales. Every sales end up with a receipt before the sales is complete. Point of sales system must be able to print receipt for customers to proof that they have bought the items from a store and it will be used for items that have warranty. The date of purchase will be printed on the receipt. Chapter 3: Literature Review on Existing Point of Sales System 3.1 Existing Point of Sales System in the market. 3.1.1 Retail Man Point of Sales Retail Man Point of Sales can turn an ordinary personal computer into a Point of Sales System and inventory system just by attaching Point of Sales hardware into it, for example, bar code scanner, cash drawer, docket printer, touch screen and pole display into the computer. It features a very simple user interface with powerful security. This software includes Point of Sales, stock control, inventory and standard accounting functions. By using this software, you can turn your ordinary personal computer into a powerful point of sale terminal. Their official website is http://www.retailmanpos.com/ 3.1.2 POS MAID This software is compatible with any barcode scanner or any touch screen computer. POS Maid basically have all the tools a retail store need to run a business. With simple operation and feature set, business owners will be pleased by this tool. All the maths, including taxes was automatically added to ensure accuracy. This software allow a retail sotre to save customers information into database to run a business report with just a few clicks. This program even has feature to record the employee work hours and tally up their pay checks. Their official website is http://www.alexandriacomputers.com/retail-software.aspx 3.1.3 Free Deluxe Pos Point of Sale Software System 2.0 Win TRS Point of Sales us a completely free software suite for setting up a Windows DOS based point of sales system. This software is a full feature system with a client and inventory database. One of the great features is it allow users to create purchase order. It also support cash drawer and barcoding. This software can be used on a single PC with a standard printer and expand up to multiple PCs with dedicated printer if required. This is a complete stock management system that can work in a single PC system. 3.2 Existing Point of Sales in Switch The existing Point of Sales System used in Switch is FileMaker Pro. FileMaker Pro is a cross-platform relational database application from FileMaker Inc., formerly Claris, (a subsidiary of Apple). The main reason why FileMaker Pro was used is because the Point of Sales devices in Switch is a MacBook, Apple Macintosh computer, FileMaker Pro is fully compatible with Mac OS X on Macintosh Machines. FileMaker Pro is a database application that has been used since when the company was founded. Figure 1 Figure 1 is a snapshot of the sales interface, this interface is used to key in customers info, stock no (stock ID), amount, cash/ credit card and sales person name. When cashier filled up the required information, the receipt will be printed. If a product runs out of stock, this sales order interface will allow staff to take customers information, such as, name, address, and contact number. Staffs will have to key in the items that customer would like to order and deposit paid and issue a receipt as a proof that the customer have paid and order for the item. Figure 2 The existing system also allows the retail store to view the total cash and credit card sales. It is called the daily report of each branch. The main purpose of this is to ensure the cash and credit card amount is tally each night before closing the retail store. Figure 3 Chapter 4: Investigation of Problems 4.1 Overview This chapter is about to investigate existing problem in the Point of Sale currently used in Switch. The proposed system will solve the problem to ease the task of Switch employees. 4.2 Problem 1: Sales report The very main problem of FileMaker Pro (Point of Sales System) used by Switch is the sales report. When a receipt is being issues, the existing system cannot send a report to the Headquarters to inform them that a transaction is being made. To know the daily sales, Headquarters can only view it the next day because the report will have to be generated manually every night. It means the Headquarters cannot view the sales report in real time each time a transactions is being made. The proposed system will solve this problem on the server software in the headquarters by implementing a page for authorized person to view the transaction in real time and updated every seconds. By solving this problem, the company will benefit from monitoring each transaction in real time. If there is a mistake made on the sales receipt, price, promotion and etc. It can be monitored and noticed directly so that changes could be made immediately. Compare to existing system, mistake can only be identified on the next morning. Mistake could be identified if the report could successfully generate on the night. It there is an incident like staffs forgot to generate the report and the next day the report is lost or damages; this will cause the company loses a report of a whole day and it might take a week to trace back what items have sold, pricing etc. 4.3 Problem 2: Stock delete/ stock debit The second problem in the existing point of sales system is stock deduction/debit. Notice that in Chapter 1, under Switchs business operations, the author have mention about stock counting every morning. The report of the stocks only included, iPod, iPhone and Mac. Other accessories are not included in the stock count due to too large amount; but iPod, iPhone and Mac are expensive stock and still are in countable numbers, that the company is afraid of. Staffs might steal a MacBook home and the stock is lost and no one could realize it without the stock count. The problem of stock deduction is, every time a iPod, iPhone or Mac is sold, the local list of stock in the existing Point of Sales System require manual deletion. After all stock sold on the day are being deleted, this list will be a part of daily report to be send to the Headquarters. Staffs may have forgotten to delete the stock from the list and result an untallied amount during stock count at night. There is a possibility of deleting the wrong stock. The proposed system will solve this problem by implementing automatic stock deletion from the local and server stock list so that there is less possibilities of error made by humans. This will speed up the job of stock counting and report generating. By implementing this system, Switchs employees will have lesser task and stock amount are always correct.

Drinking Age Essay -- Argumentative Persuasive Essays

Drinking Age The consumption of alcoholic beverages is a privilege not a right. The legal drinking age in the United States is twenty-one, and I believe that this is a fair age. There are so many statistics that show drinking to be bad to begin with, but there are many more statistics that show why the drinking age of twenty-one should not be lowered. Teenagers do not show enough responsibility when drinking, and it would do everyone a lot more harm if they could do it legally. There is no argument that drinking and driving is bad because so many people are put at risk when someone does drive drunk. Teenagers drink, which is against the law to begin with, but also drive while they are intoxicated. This is bad because teenagers are still growing and are at the age of rebellion, so alcohol has a different effect on teenagers than adults. Teenagers feel that they are grown up enough to make adult decisions, but drinking and then driving is a sure sign of immaturity. In many studies researchers have found that the number one cause of death among young adults are car crashes and out of all of those, nearly half are alcohol related. Long-term loss of drivers license and large fines and possible jail time, are consequences of driving drunk for persons twenty-one years and younger. There is zero tolerance in all fifty states and D.C. for underage drinking and driving.   Ã‚  Ã‚  Ã‚  Ã‚  The drinking age is also good where it is, because scientists have proof that teenage brains are not...

Kant and Euthanasia Essay

According to the Human Society of the United States, 2. 7 million animals are euthanized each year, yet human assisted euthanasia is not even legal in 46 states. Not only do animals not have to give consent to their deaths but it is legal in every single state. Even though the basis of Kantian ethics and Catholicism lie hundreds of years apart, they are almost identical when it comes to their views on some moral issues. In regards to euthanasia, Kant and Catholicism have different reasons, yet their views are the same in that they say euthanasia is wrong. To find whether or not Kant and Catholics agree or disagree, there must first be a consensus on whether euthanasia is the same as killing someone. As defined by Webster’s dictionary, to kill is to cause the death. Voluntary euthanasia, which is the only type that is present in the United States, must fit five characteristics in order for it to be legal. First, the patient must be suffering from a deadly illness. Second, the disease must be so developed that a cure for the said disease would not increase the chance of life. Furthermore, if the deathly ill person has unparalleled pain and even if saved, he or she would need life support for the remaining time. Moreover, and probably most importantly the person must wish and want to die. Finally, the person must not have the strength to kill themselves on their own. When these questions are cleared, the doctor may then give a series of drugs that first but the patient in a coma and then a painless death. The doctor is clearly causing the death of the patient; therefore, no matter how society looks at it, by definition, euthanasia is indeed an act of killing. No matter the circumstances surrounding the action, in the eyes of the Catholic Church, killing is always wrong. This matter can be settled with a literal translation and reading of the Bible. In Exodus Chapter 21 verse 23 it states, â€Å"You are to take life for life, eye for eye, tooth for tooth, hand for hand, foot for foot. † As anyone can see, the Catholics during the time that the bible was written agree that killing is wrong and has the gravest of consequences. Still today, Catholics share the same beliefs as it states in the Catechism â€Å"Whatever its motives and means, direct euthanasia consists in putting an end to the lives of handicapped, sick, or dying persons. It is morally unacceptable. † This is morally unacceptable because an act such as this goes against, â€Å"the dignity of the human person and to the respect due to the living God, his Creator† (CCC 2277). From these citations of the Catechism, Catholics can see that God does not give permission to use euthanasia not only because human dignity is lost, but also because it is a vice against the being who created the life itself. Kant, like Catholics would agree that no one should ever be killed strictly because killing is wrong. Kant would refer to the categorical imperatives when making his decision. â€Å"His first formulation of categorical imperative talks about man being a rational being; since he is a rational being, he has no right to formulate such a maxim like â€Å"if I am in a terrible condition, I have the right to take my life or reserve the right to the doctor or my family members†Ã¢â‚¬  (Odianosen 9). When talking about Kant, Odianosen clearly agrees and supports that the categorical imperatives point in the direction away from any sort of euthanasia. In this quote that Odianosen uses, he is stating that the rational part of humans shall not call for something as ridicules as euthanasia. Of course Catholics and Kant believe in stopping human euthanasia, but Kant’s peculiar reasoning behind this is quite different from a Catholic’s thought of not disrespecting God’s holy creations. In An Introduction to Catholic Ethics by Longtin and Peach, thoroughly explain that in Kantian ethics, one must follow the moral law for the sake of the moral law itself. This means that one must not use euthanasia not because it may be considered murder and not because it might disrespect God, but because euthanasia in itself is unethical. Since murder is also a universal law, people cannot simply use someone as a means to an end meaning that is euthanasia is wanted mainly because insurance money is given out more quickly. Indeed, although their reasoning may be different, overall Catholics and Kant would agree. During the Age of Enlightenment, Kant walked the earth and thought of what is right, and what is truly wrong. The first Catholics were born over one thousand years prior, and they created a doctrine of ethics in which some are still agreed upon today. Both agree, no matter how different their backgrounds were, that taking a life even if that life is suffering is never okay; however between the categorical imperative and God’s will, their reasons for doing so are worlds apart. In extensively researching this topic, and having my own opinions, I would have to disagree with both of them. I think that taking a life in these situations is the humane option for several reasons. Firstly, if a human being is undergoing large amounts of pain and will clearly end in imminent death, there is no use for him or her to go through such a stressful time if there is a quick and painless option. In addition, euthanasia may be the more economically sound option. Often, medical bill can be extremely expensive if great medical insurance is not possessed, and keeping that person alive for a small amount of time would put the entire family in a deep and maybe never ending economic plunder. Finally, and usually most importantly, it gives the family a sense of closer. No one wants to worry if their best friend, or favorite family will die today, tomorrow, next Friday, or in two months from now. Euthanasia provides the entire family to list all of their final goodbyes, stories, and regrets. Without a doubt, euthanasia is a clearly morally right in my mind even though many such as Kant and Catholics would argue otherwise. Works Cited â€Å"Common Questions about Animal Shelters : The Humane Society of the United States. † RSS. Humane Society of the United States, 3 May 2013. Web. 03 Dec. 2013. Longtin, Lucien F. , and Andrew J. Peach. An Introduction to Catholic Ethics. Washington, D. C.: National Catholic Educational Association, 2003. Print. New American Bible. New York: American Bible Society, 2010. Print. Odianosen, Peter. Immanuel Kant’s Moral Theory as a Response to Euthanasia. N. p. : University of Ibadan, n. d. Academia. edu. Web. 1 Dec. 2013. Patterson, R. F. New Webster’s Dictionary. Plantation, FL: Paradise, 1997. Print. Paul II, Pope John. Catechism of the Catholic Church. Vatican City: Libreria Editrice Vaticana, 2000. United States Conference of Catholic Bishops. Web. 2 Dec. 2013. Young, Robert. â€Å"Voluntary Euthanasia. † Stanford University. Stanford University, 18 Apr. 1996. Web. 03 Dec. 2013.

The Impact of Rural Banking on Development

THE CIVIL AND THE PUBLIC SERVICE DIFFERENCIES A public Servant is someone who does something that is in the best interest of the people. It can fit many different roles but is often used by politicians to describe them. A Civil Servant is someone whose job is to do government work, usually a bureaucratic. A civil servant or public servant is a civilian career public sector employee working for a government department or agency. The term explicitly excludes the armed services, although civilian officials will work at â€Å"Defence Ministry† headquarters.The term always includes the (sovereign) state's employees whether regional, or sub-state, or even municipal employees are called â€Å"civil servants† varies from country to country. In the United Kingdom, for instance, only Crown employees are civil servants, county or city employees are not. Many consider the study of civil service to be a part of the field of public administration. Workers in â€Å"non-departmental p ublic bodies† (sometimes called â€Å"Quangos†) may also be classed as civil servants for the purpose of statistics and possibly for their terms and conditions. Collectively a state's civil servants form its Civil Service' or Public Service.Two concepts of public servants and civil servants are very confusing in any study of public administration as both are very similar to each other. Not understanding the two concepts clearly is the reason why some students make the mistake of treating them as interchangeable, which is wrong as despite similarities, there are vital differences that need to be highlighted. One thing common to both a civil servant and a public servant is the fact that they are both officials in government departments, and though they are termed servants, they are actually bred and brought up to feel superior to common people.Both have an umbrella of security in the sense that their jobs are guaranteed, even if they are average or poor performers, and th is sense of security makes them arrogant in their behavior towards common people. Technically speaking, a civil servant is as much a public servant as a bank officer, though the major difference pertains to the level of control each has in his hands. A civil servant is always a part of the administration, and is thus, a rung above other public servants.Even, a nurse working in a government hospital qualifies to be a public servant, though she cannot be compared to a district magistrate (DM) who belongs to the category of civil servants. There are huge differences in not just pay scales and salaries; there are different sets of rules and regulations in hiring and promotion for both civil servants as well as public servants. Civil servants are selected through Union Public Service Commission at the union level, whereas every state has its own Public Service Commission to select civil servants and press into service at state level.Those selected through UPSC can get postings in public departments all over India, and this gets decided at the start with the cadre they get. What is the difference between Civil Servant and Public Servant? †¢ Civil servants are a type of public servants. †¢ Both are labeled as servants, though they are administrators and officers performing various duties. †¢ There is a great difference in rules and regulations governing their hiring and promotion. †¢ Civil servants are a rung above other public servants.