Boom and bust in telecommunication Case Study Essay Example For Students

Blast and bust in media transmission Case Study Essay Presentation In 1979. Mr. Andy Mallari opened a little store selling transistor wirelesss which was situated at one corner ( Gen. Luna St. ) of the full stretch of Burgos Avenue. the central avenue of Cabanatuan City. After 11 mature ages. he had the option to rescue cash for the broadening of his anxiety along Del Pilar Street because of expanding interest for electronic parts utilized in the gathering and care of wirelesss. copying types of gear. speakers. also, various related contraptions. Mr. Mallari began his gross incomes and fixs runing shops in huge towns of San Juan City. Gapan. furthermore, Guimba to copy his exertion. After he met Mr. Estelito Chan. a previous classmate who has a settled contraption get together works in Manila. his anxiety perspective has changed well. He needs to follow the footfalls of his companion. We will compose a custom exposition on Boom and bust in media transmission Case Study explicitly for you for just $16.38 $13.9/page Request now Issue Statement Mr. Malllariaë†â„ ¢s most established kid is going to come in school and he is as of now 47 mature ages old. According to this. he feels this is the best clasp for him to see guiding his kid to an innovation school. His assessment will focus on which school and which innovation class he will ask his children to take. He has three boies. all having a place with the best 10 in their few classifications. He realizes each of the three have the strength to help him perceive his fantasy of set uping his ain gathering works. Presently. his top priority is to put the correct school classs for his children. Points The points of this example are ( 1 ) to put the correct innovation class for Mr. Mallariaë†â„ ¢s kids. ( 2 ) to break down every innovation class comparable to the achievement of his fantasy of set uping his ain gathering works and ( 3 ) to encourage the most positive picks to be made to ensure the acknowledgment of his fantasy get together works. Breaking down Case Data Mr. Mallariaë†â„ ¢s boss end is to set up his ain contraption gathering works. So as to achieve that end he was to assign innovation classs for his children to take up. His present concern offers net incomes and fixs of electronic parts. So as to effectively set up his ain gathering works. capable insight of the innovation classs must be corresponding to this nation of concern. People groups with the correct achievement sets and experience degrees are entirely important for the smooth working of an association. Another of import factor he should see is that the three innovation classs however identified with each other should hold clear and recognizable maps in his organization. He should set up the idea of the control of the three to ensure no copy of work. This other than includes the division of work. the delegation of approval and departmentalization. Since his three boies have solid intensity and finding in their surveies and future calling. he should proceed to control th em and take them to the fulfillment of accomplishment of their end. Recommended Course of Action A gathering works is where made parts are amassed into a completed product. The four Fieldss of innovation viz. : mechanical innovation. electrical innovation. gadgets and correspondences innovation. furthermore, mechanical innovation are relative to a contraption gathering works. Mr. Mallari must cognize the hugeness and maps of every innovation field. First. mechanical innovation is a wide subject that gets its degree from the interest to design and create everything from minimal single parts and gadgets to large frameworks. The capacity of a mechanical applied researcher is to take a product from an idea to the commercial center. Next. electrical innovation exchanges with the study and use of power. gadgets. what's more, electromagnetism. This field principal turned into a recognizable business in after commercialisation of the electric message. the phone. also, electric force conveyance and use. .udd93571444692dfa11a3090bb6ba1830 , .udd93571444692dfa11a3090bb6ba1830 .postImageUrl , .udd93571444692dfa11a3090bb6ba1830 .focused content territory { min-stature: 80px; position: relative; } .udd93571444692dfa11a3090bb6ba1830 , .udd93571444692dfa11a3090bb6ba1830:hover , .udd93571444692dfa11a3090bb6ba1830:visited , .udd93571444692dfa11a3090bb6ba1830:active { border:0!important; } .udd93571444692dfa11a3090bb6ba1830 .clearfix:after { content: ; show: table; clear: both; } .udd93571444692dfa11a3090bb6ba1830 { show: square; change: foundation shading 250ms; webkit-progress: foundation shading 250ms; width: 100%; obscurity: 1; change: darkness 250ms; webkit-change: mistiness 250ms; foundation shading: #95A5A6; } .udd93571444692dfa11a3090bb6ba1830:active , .udd93571444692dfa11a3090bb6ba1830:hover { haziness: 1; change: murkiness 250ms; webkit-change: mistiness 250ms; foundation shading: #2C3E50; } .udd93571444692dfa11a3090bb6ba1830 .focused content region { width: 100%; position: relative ; } .udd93571444692dfa11a3090bb6ba1830 .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; text-design: underline; } .udd93571444692dfa11a3090bb6ba1830 .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .udd93571444692dfa11a3090bb6ba1830 .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; fringe sweep: 3px; box-shadow: none; text dimension: 14px; text style weight: intense; line-tallness: 26px; moz-outskirt range: 3px; text-adjust: focus; text-embellishment: none; text-shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/basic arrow.png)no-rehash; position: supreme; right: 0; top: 0; } .udd93571444692dfa11a3090bb6ba1830:hover .ctaButton { foundation shading: #34495E!important; } .udd93571444692dfa11a3090bb6ba 1830 .focused content { show: table; tallness: 80px; cushioning left: 18px; top: 0; } .udd93571444692dfa11a3090bb6ba1830-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .udd93571444692dfa11a3090bb6ba1830:after { content: ; show: square; clear: both; } READ: To Kill A Mockingbird - Injustice EssayIt now covers a wide extent of subfields including hardware. computerized registering machines. power innovation. broadcast communications. control frameworks. RF innovation. furthermore, signal handling. While. an electronic and interchanges applied researcher is answerable for the plan of gadgets that drive the sender and recipient maps of any framework shipping radio or wired correspondences. A person with this occupation may work in the Fieldss of registering machine organizing. computerized Television. orbiter. remote or Internet building. Last. mechanical innovation is worried about the structure. introducing. advancement. rating. furthermore, control of socio-specialized frameworks in basically all parts. counting manufacture. appropriation. specialists. vitality. health consideration. what's more, fund. A distinctive quality of the mechanical innovation subject is the coordinating of universes. machines. stuffs. also, data to improve the open introduction of such frameworks using accessible assets in the most effective way. be that as it may, without debasing cultural and physical situations. Choice and Recommendation Mr. Mallariaë†â„ ¢s dream of set uping his ain get together works might be effectively practiced in the event that he will take three from mechanical innovation. electrical innovation. electronic and correspondences innovation and mechanical innovation for his children to take. These four Fieldss of innovation with their ain criticalness and specialization are similar to a get together works. Since electrical innovation and gadgets innovation are interdisciplinary classs he may take one and the other two are mechanical and modern innovation. Fundamental bearing standards. alongside capable discernment and achievements must be use adequately and quickly to make progress in the worry.

Research Proposal (general research proposal for doctoral thesis to Essay

Research Proposal (general research proposition for doctoral postulation to the alumni office) - Essay Example My exploration during the main year of my lord's program at the University of Victoria secured different themes inside non-photorealistic rendering (NPR), illustrations, and activity. Over the span of my exploration, I finished a class on observation and designs that brought about an undertaking that will be presented for this present month for the _(name of journal)____, a trustworthy __enter subject__ diary . The task included the investigation of human vision and observation and provoked me to extend my subject of NPR with discernment into the arrangement of my lord's proposal. My lord's theory titled, Perceptual Imitation of Human Drawn lines included examination inside the territories of Newtonian Physics, Image Processing, and Artificial Intelligence. From my exploration and discoveries with this theory, I expect to distribute two papers in NPAR'08 and CAE'08. In this manner, for my doctoral examination I needed to get more top to bottom in my exploration in these specific points. Initially, I might want to develop the subject of lines to full enlivened animation character pictures. Picture handling is normally a basic field of study in NPR and will assume a significant job in my theory. Additionally, picture handling will prompt progressively basic investigation of recognition. The investigation of recognition falls into the region of brain research. Shockingly, mental research on NPR is restricted. It was quickly talked about in my lord's proposal.

Where Caffeine Comes From and Various Uses

Where Caffeine Comes From and Various Uses Addiction Addictive Behaviors Caffeine Print The Various Uses of Caffeine By Elizabeth Hartney, BSc., MSc., MA, PhD Elizabeth Hartney, BSc, MSc, MA, PhD is a psychologist, professor, and Director of the Centre for Health Leadership and Research at Royal Roads University, Canada. Learn about our editorial policy Elizabeth Hartney, BSc., MSc., MA, PhD Medically reviewed by Medically reviewed by Steven Gans, MD on July 26, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on November 20, 2019 Patrick Foto / Getty Images More in Addiction Addictive Behaviors Caffeine Internet Shopping Sex Alcohol Use Drug Use Nicotine Use Coping and Recovery Caffeine is a naturally occurring psychoactive substance with stimulant properties. Caffeine use is common, and  it is the worlds most popular psychoactive drug, and it is completely freely available and unregulated in the United States and throughout much of the globe. It is an ingredient in a large variety of everyday foods and drinks  and can be found in many over-the-counter and prescription medications. It is also often used as a cutting agent in illicit drugs, particularly stimulants. Where Caffeine Come From Caffeine occurs naturally in several plants and is most commonly known for its presence in the coffee beanâ€"used to make coffee, the cocoa beanâ€"used to make chocolate, and the tea leafâ€"used to make tea. It also occurs in the kola nutâ€"used to flavor cola drinks, and the guarana berry, a less common additive to beverages, which is also available as a health food supplement. Several other plants contain caffeine. Synthetic caffeine is a surprisingly common food and beverage additive. Use in Everyday Foods and Drinks It is well known that caffeine is present in coffee, a very popular adult beverage in the United States. Less commonly known is the presence of caffeine in a large array of other beverages, such as teaâ€"including green tea, which is commonly thought of as a healthier alternative to black and orange pekoe teas, as well as beverages such as cola and other types of soda, sports drinks, and drinks that are marketed as healthy. Caffeine is also a common food ingredient in chocolate and other foods containing cocoa. It is often thought that people who become addicted to chocolateâ€"chocoholicsâ€"are actually addicted to the caffeine in chocolate. In fact, the true picture of the addictive nature of chocolate is much more complex, as chocolate contains another addictive substance, sugar, and sugar addiction is now well documented. Use in Recreational Drugs There is a fine line between whether caffeine is considered a food or a recreational drug. We think nothing of adults drinking tea and coffee in front of their children, whereas injecting heroin or smoking crack in front of a child would be shockingâ€"and grounds for removal of the child from their parents care. Yet as the concentration of caffeine gets higher, the effects become more pronounced, and now some high-caffeine beverages are marketed as legal recreational drugs. The stimulant effects of caffeine, as well as its legal status and availability, make it a common cutting ingredient in street drugs, such as cocaine and meth. Use in Pharmaceutical Drugs Caffeine is also used as an ingredient in a variety of pharmaceutical drug preparations. Many painkillers contain caffeine  because caffeine increases their effectiveness. It is also added to many medications that cause drowsiness in order to counteract this side effect. Caffeine Use in Sports Prior to 2004, caffeine was included as a prohibited substance with the World Anti-Doping Agency (WADA). In 2004, caffeine was removed from the prohibited list. WADA acknowledges the presence of caffeine in many foods and beverages, and the risk that it can be abused in sportsâ€"therefore, although the use of caffeine is not prohibited, it is part of WADAs monitoring program. Also Known As: 1, 3, 7-trimethylxanthine Common Misspellings: caffiene, caffeen, cafeen, cafine, caffine, kaffine

Homosexuality in Same Love by Macklemore with Ryan Lewis...

â€Å"My love, she keeps me warm.† Without context, these song lyrics have no impact or power behind them. However, if told that these words were sung by a female vocalist, and preceded by the lyrics â€Å"I can’t change, even if it tried, even if I wanted to,† suddenly the words have meaning as a woman sings of her love for another woman (Haggerty, Lewis, Lambert, 2102). These lyrics come from the 2012 song â€Å"Same Love† by Macklemore with Ryan Lewis and featuring Mary Lambert. In the song â€Å"Same Love,† Macklemore raises his voice against the issues of discrimination, gay rights, and marriage equality that we see in todays era. He uses two fallacies in the song, but Macklemore’s use of the three rhetorical appeals of ethos, pathos, and logos in his†¦show more content†¦The appeal he uses most often is pathos, it is found throughout the song. Macklemore uses a word that is very hurtful to homosexuals: â€Å"faggots (Haggerty, Lewis, Lambert, 2102). He uses it to show how people inappropriately use the word, but it is a word that causes a lot of pain to some people. His word choice is effective in bringing out emotion as in the line, â€Å"plagued by pain in their heart.† The choice to use the word plague describes just how bad the pain is. When people hear the word plague, we think of a widespread disease that affects hundreds and causes worldwide scare. He is saying that this pain is what they have in their heart every day. By using pathos to appeal to the emotion of love in every chorus, â€Å"my love, she keeps me warm,† Macklemore successfully tugs at a listener’s heartstrings because most can relate to the feeling of love in some way or another. Another phrase that he uses that applies to pathos is â€Å"some would rather die than be who they are.† In todays society, the topic of suicide is extremely emotional, which is what this lyric refers to. Macklemore uses a great deal of pathos appeal to reach out to his listeners and get his argument across. Logos, the third rhetorical appeal, is used when Macklemore establishes the setting of his song in the United States of America. He establishes the place by the use of well-known words that all can relate to America. The establishment is very clear in the lyric, â€Å"America the brave stillShow MoreRelatedSame Sex, Same Love910 Words   |  4 PagesSame sex, Same love Homosexuality is the â€Å"same† kind of love as heterosexuality. Same-sex couples should have access to the same benefits enjoyed as any other couples since it’s recognize as a human right. Macklemore and Ryan Lewis made a song for supporters in reference to the February 2012 bill that would legalize same-sex marriage in the state(s). Same Love by Macklemore and Ryan Lewis portray a rap song that explicitly defends same-sex love by calling out hip-hop’s history of homophobia andRead MoreMacklemore s Same Love: The Breakdown816 Words   |  3 Pagesable to catch â€Å"Thrift Shop† by Macklemore. It is currently run on several radio stations and has over 100 million views on YouTube. I wouldnt say it is the best song out there, but it sure is catchy. Due to its â€Å"catchyness† I decided to check out other work by Macklemore. In doing this I discovered his song â€Å"Same Love† featuring Mary Lambert. Upon hearing this song, it really made me think about the world today. Macklemore (Ben Haggerty), Ryan Lewis, and Mary Lambert wrote this song together. ItRead MoreThe Song, By Ryan Lewis And Featuring Mary Lambert Essay1147 Words   |  5 PagesHaggerty, better known as Macklemore, is one of the most popular artists in the hip hop industry. He is best known for recognizing issues within society and using his influence to make a difference. The hip-hop industry has a huge impact on the youth. It influences the way people speak, act, and think. Constant discrimination towards race, gender and sexual orientation takes place among popular songs which encourages audiences to also act in discriminatory ways. â€Å"Same Love† was released in 2012 asRead MoreMacklemore s Stand For Homosexual Equality1416 Words   |  6 Pagesknown as his stage name Macklemore, from Seattle, Washington took this global conflict and created the very popular music video â€Å"Same Love† which has over 126 million views on YouTube. Around the world, homosexuals ar e looked down upon, discriminated and are left feeling ashamed. The LGBT community wants equality therefore, supporter of gay rights, Macklemore took action into his own hands to spread the word by creating the song â€Å"Same love†. Throughout the music video, Macklemore presents today’s gayRead MoreGay Marriage Should Be Accepted And Respected932 Words   |  4 PagesHomosexuality has become a significant factor among individuals in today’s society. Once a taboo that was never discussed, many people hid their sexual orientation. Now, homosexuality has become more common as newer generations have become more open-minded. The rise in the LGTB movement has allowed people to openly express their sexuality without being discriminated against. Although homosexuality has become more socially acceptable, some states still have anti-gay laws and there are numerous individualsRead MoreAn Argument Of Visual Rhetoric1707 Words   |  7 Pagestransgender is a person who insists that they were born into the wrong body. While they have the body of one gender, transgender people have the conscience of the opposite gender. A homosexual is someone who is emotionally and physically attracted to the same sex or gender. According to www.statista.com: â€Å"2.2% of adult men identify as being gay in the U.S. and 1.1% of women identify as being lesbian.† As well as statista.com, marieclaire.com states: â€Å"According to 2011 findings from the Williams InstituteRead MoreSame Love And How It Changed The Hearts Of Society Essay1529 Words   |  7 PagesSame Love and How it Changed the Hearts of Society I personally like the artists Macklemore and Ryan Lewis and the songs that they create. Their songs have a way of diving into important matters that the rest of society try to avoid. I am not gay, but I had a friend that was and this song closely resembles what he went through. The song also tells the story of a gay couple and the struggles they had and not just the problems around the subject of being gay. â€Å"No one disputes that biological differenceRead MoreInfluences of the Perceptions of the LGBT Community2654 Words   |  11 PagesLesbian, Gay, Bisexual and Transgender. The unique of this community is they like person who are same sex with them, in other word is homosexual. In the past, the acceptance toward same sex love or gay marriage is very low but now the acceptance of the society toward this them is increase. Everyone has their right to love someone they loved, the love they give to their partner is same as how we love the one we loved. They having a ‘gay†™ gene and environment and social factors influence, (Sarah K

Ethical Dilemmas The Immortal Life Of Henrietta Lacks

Ethical Dilemmas: The Immortal Life of Henrietta Lacks Justin Streeter â€Å"The Immortal Life of Henrietta Lacks† is the story of Hela cells and the women and family behind them. HeLa cells are the cells that have helped scientists all around the world discover cures and vaccines that have saved thousands of lives. But before they did all those things, they were inside a woman, named Henrietta Lacks, and were taken from her without her knowledge. Her family would not know about her cells until years after her death and millions of dollars in revenue gained from the HeLa cells. At the time doctors did what was considered common practice but did they cross a line? Or were the amazing scientific achievements enough to excuse the violation of personal privacy? Despite good intentions doctors should never have taken Henrietta’s cells without her consent, and furthermore her family deserves compensation for the work those cells have helped accomplish, and the sometimes horrible circumstances they have had to deal with because of the cells. The Use of Lacks’ Cells Was Ethical The truth is the doctors that took Henrietta’s cells were doing it for a good cause. They didn’t do it to ruin her and her family’s life, they did it to help people and save lives. There were no laws prohibiting the taking of one’s cells, in fact in a later Supreme Court of California ruling, it was actually defended. When tissues are removed from your body, with or without consent, any claim to ownershipShow MoreRelatedThe Unethical Approach to Immortality: the Immortal Life of Henrietta Lacks768 Words   |  4 PagesImmortality Henrietta Lacks is, one of the greatest contributors medical science and research in the past century. Albeit, she never knew of her contribution. In fact, it took twenty years for her family to be informed about the extensive number of cells that had been produced, and that would continue to be produced, to further studies in the best medical interest of mankind. The ethics of this situation are hardly questionable and this is what â€Å"The Immortal Life of Henrietta Lacks† by RebeccaRead MorePsy305 Ethical Principles1361 Words   |  6 PagesEthical Principles Paper PSY/305 Name Date Instructor: Henrietta (Loretta) Pleasant, born in August of 1920 in Roanoke, VA, was an African American woman who was raised by her grandfather in a small cabin on a plantation. At the age of 14, she gave birth to her first child, a son, followed by a daughter four years later. She married the father of her children, her first cousin David Lacks, shortly thereafter. After having moved to Maryland for work, the couple had three other children. Read MoreEthics Is Defined As â€Å"The Branch Of Philosophy That Seeks1630 Words   |  7 Pageshelp â€Å"anticipate and recognize healthcare dilemmas while making good judgments and decisions based on universal values that also work simultaneously with laws and the constitution† (Pozgar, 2016, p. 3). When laws do not work how they should, that is when we rely on caregivers to make judgments, which are only guided by their personal ethics (Pozgar, 2016, p. 3). But where is the line drawn that separates personal and professional ethics? Henrietta Lacks In the late 1940’s, there was a woman justRead MoreThe Immortal life of Henrietta Lacks highlights how ethically flawed medicine once was and perhaps800 Words   |  4 PagesThe Immortal life of Henrietta Lacks highlights how ethically flawed medicine once was and perhaps still is. It tells the devastating story of a woman whose cells were collected and cultured without her consent and its wondrous effect within the medical community as well as the equally distressing effect on her family. Preceding the 50s, scientists, specifically Dr. George Otto Gey have been trying without success to cultivate human cells in laboratories for decades. Henrietta Lacks was an AfricanRead MoreReflective Paper On Henrietta Lacks3537 Words   |  15 PagesREFLECTIVE PAPER ON HENRIETTA LACKS 2 REFLECTIVE PAPER ON HENRIETTA LACKS 4 Reflective paper on Henrietta Lacks Ann Meril Dominican College Running head: REFLECTIVE PAPER ON HENRIETTA LACKS 1 Reflective paper on Henrietta Lacks The immortal life of Henrietta lack is a very inspiring and interesting book which tells the story behind the HeLa cells. This book was written by Rebecca Skloot who got interested in HeLa cells while sitting in her biology class. The book is not just aboutRead MoreAnalysis of The Immortal Life of Henrietta Lacks2764 Words   |  12 PagesBackground of Story The Immortal Life of Henrietta Lacks is a true story of a poor, Southern African-American tobacco farmer who died in 1951 at the very young age of 31 years old from cervical cancer. Little did she know that cells harvested from her tumor, which were obtained without her consent have lived on and on and became one of the most important tools in medicine today. Despite Henrietta’s story being full of legal and ethical issues, the story was one filled with success and anguishRead MoreThe Controversy Over Bandaid30 For Ebola2955 Words   |  12 Pagessuffering and injury. 9. What sorts of ethical dilemmas arise when medical researchers carry out research with â€Å"vulnerable† populations? Give at least 2 examples. Some ethical dilemmas that may arise are whether or not the individuals have access to free health care. Individuals may not have access to free health care because they are not able to afford it may turn to medical experimentation as way to sought some form of free treatment. Ethical dilemma also arises in questioning whether or notRead MoreThe Dark Knight Essay2112 Words   |  9 Pagesincluding: Frankenstein, a fictional work by Mary Shell about a man who dared to play God; Galileo’s Daughter, an assemblage of letters that Dava Sobel uses to construct a memoir of Galileo’s life and the challenges he faced in his pursuit to educate the world; Rebecca Skloot’s, The Immortal Life of Henrietta Lacks, where she uncovers the origin of the famous HeLa cells and tackles the many controversies that medicine introduces to human rights. History also offers a great deal of thought on the matter

The Benetton Supply Chain Free Essays

THE BENETTON SUPPLY CHAIN – CASE STUDY Retail operations – main objectives Benetton? s core business is in the manufacturing, production and sale of casual and sportswear, which accounts for 95% of total revenues (Camuffo et al, 2001: 47). The company has a market presence in over 120 countries and has consistently generated revenues exceeding $2 billion throughout this decade (Industry profile, 2007: 15). It has 5,000 retail outlets around the world, the vast majority of which are run by independent managers as part of a franchise arrangement whereby the licensee? of those outlets sell products which carry the Benetton brand name (Skjott-Larsen et al 2007: 94). We will write a custom essay sample on The Benetton Supply Chain or any similar topic only for you Order Now A key objective of Benetton HQ (based in Treviso, Italy) has always been to retain overall control on every aspect of product sales, thereby ensuring that the Benetton â€Å"total look† is adhered to. The company is renowned for having a distinctive philosophy which is espoused through controversial advertising techniques (Dapiran 1992:8). Its global network of sales agents each holds responsibility for their own geographic area. They work closely with franchise operators in the sale and distribution of its goods, as well as overseeing all aspects of merchandising (Camuffo et al 2001: 47). A global information system unites every link in the supply chain. Stiff competition has forced Benetton to radically change its retail strategy (Economist: 9 November 2004). To that end it has introduced over 100 „mega-stores? nd, whilst the majority remain under the franchise system, the company has decided to take direct ownership and control of a few as it seeks to form a closer relationship with its clientele; the logic being that this will facilitate a deeper understanding of customer preferences (Camuffo et al 2001:50). One expert has stated that Benetton – a former market leader – is lagging behind its competitors, not through any defects in its supply chain, but more because it is â€Å"less good at seei ng the opportunity†, inferring that the franchise system is to blame because it creates a barrier between company and customer. Zara, on the other hand, is proving to be far more successful because of it has adopted „agile? supply chain practices (Cane 2007:1). Diversifying into new product ranges such as the sportswear market, as well as an added emphasis on its lifestyle branding is a key pillar of the new approach. Its Fabrica, Killer Loop and Playlife brands are all geared towards capturing a large slice of the youth market (FT: 9 May 2003). As the Managing Director explains, â€Å"we want the market to know that Benetton is about more than just colourful sweaters. It? s a lifestyle concept† (HargraveSilk 2003:1). The Asian markets are vital to Benetton? s future retail operations objectives, recording a 35% profit rise in Russia and 50% rise in India in 2007 (Women? s Wear Daily: 14 November 2007). Although Europe remains Benetton? s largest market it has recently refocused its attention towards building brand awareness in the emerging markets of Asia, the Middle East and the Far East (Evans 2004:1). One insider sums up the Benetton retail philosophy, when (s)he states that â€Å"we do not want to start with high prices to attract people later on with high discounts, but we want our customers to appreciate every time of the year that there is the right ratio between quality and price† (Evans 2004:1). Physical distribution operation –main objectives The company describes itself as „vertically de-integrated? , meaning that its core functional activities such as design and global strategy are still centralized. Nonetheless it is willing to outsource those activities where it is unable to achieve in-house economies of scale. Its logistics operation has always been directly controlled, in large part owing to the integral part it plays to the companies overall success. Key to effectiveness is the rapid flow of market intelligence between customer and factory. This is achieved through maximising the benefits of EDI technology which facilitates direct flow of communication between the agent networks representing the 5000 retail outlets. EDI information allows Benetton manufacturers to delay the dyeing process up until a clear understanding is reached on market requirements. This eliminates the build up of wasteful inventories, thereby reducing costs, slashing cycle times and maximising efficiencies. Once this information is relayed to the centre, Benetton is able to arrange bulk delivery of products from its regional distribution centres which are highly automated and thus able to cope with demand. The company describes their strong track record in distribution as being down to its „360 degree vision; in other words a recognition from the outset as to the strategic importance of logistics through integrating suppliers, manufacturers and retailers in a value chain that thrived on speed, efficiency and flexibility (Dapiran 1992:9-11). Factory suppliers – main objectives Benetton? s manufacturing processes are characterised by strong upstream vertical integration which entails significant output at its own production entres (22 in Italy and 10 abroad), as well as outsourcing the more labourintensive tasks such as tailoring and ironing (Camuffo et al 2001:49). The Treviso HQ has overall control over design activities. CAD technology is fully utilised to maximise opportunities for the speedy bringing to market of mass produced garments. This is achieved through the effective usage of 500 subcontractors who work in the vicinity of the companies HQ and production base. The sub-contractor group, often themselves former Benetton managers, organise the second tier of small factories who undertake the labour-intensive processes (Skjott- Larsen et al 2007: 95-96). A pyramid analogy has been used to describe the hierarchical nature of this relationship, with Benetton at the apex, the sub-contractors forming the second tier and the army of small workshops forming the bottom layer (Harrison 1993: 160) Benetton directly controls the supply of raw materials thereby achieving cost savings in supplier overheads. It has a very close relationship with the subcontractor base, thus ensuring that the factories under their control are able to satisfy market trends at short notice. This is a distinct advantage to their competitors who do not enjoy such flexibility and are hampered with fixedcost overheads (Skjott-Larsen et al 2007:97). Consider the following statistic: in 1990 90% of Benetton garments were produced in Italy. Now it is only 30% and within a few years it is expected to fall to only 10% (Economist: 8 February 2007). Such is the dramatic impact of globalisation. Benetton has responded by remaining true to its philosophy of tight central control by replicating its Treviso production model on a global basis. For instance Benetton Hungary has production oversight of 7 countries within the region (Camuffo et al 2001: 49). This is in keeping with the underlying company philosophy of creating global brands which transcend national boundaries. How well do these three interconnecting sets of operations fit together? For decades Benetton has consistently demonstrated that getting the right mix of the 3 supply chain functions is critical if market success is to be achieved. Its franchise network has proved to be adept at communicating critical market trend information via its EDI system to HQ who alerts the manufacturing side to the real-time needs of the market. Use of sophisticated CAD/ CAM technology has enabled Benetton to gain the upper hand on its competitors by being quick and flexible at this point in the production process (Dapiran 1992:9-10. Benetton has successfully exploited I. T. advantages from an early stage. Its Geis global integrated network has enabled agents to forward customer order details to the 500 sub-contractors based in the Veneto heartland where the company manufacturing capability has historically been located. Within days they are able to receive multiple orders from various country agents and rapidly set in motion the manufacturing work by fully exploiting the vast network of sub-contracted labour. The system is also connected to Benetton manufacturing plants worldwide (Johnston 1994: 2-3). Benetton is famous for using „postponement? tactics at the actual sequencing point of the production process, whereby dying of the garments is not completed until the agent network have provided market intelligence on what particular products are in demand in which locations. Tang points out the advantages of postponement when declaring that it has â€Å"proven to be a costeffective mass customisation tool to handle regular fluctuations under normal circumstances† (Tang 1996: 38). Camuffo has demonstrated that in recent years Benetton has successfully risen to a more challenging market environment by opting for a strategy that involved increasing its overall ownership and control of supply chain assets and only outsourcing those areas where the company was not in a position to achieve economies of scale. He points to the paradox of tighter centralized control over the whole supply chain, yet at the same time being able to achieve sufficient flexibility to rise to market challenges (Camuffo et al 2001: 52). There can be no doubt that Benetton prefers quite rigid control over processes, despite the tendency to opt for sub-contracting relationships with suppliers. It remains to be seen whether or not Benetton can sustain its competitive edge, particularly in the emerging markets of Asia, where much of its energy is now focused. The early signs are good, however it has been shown that competitors who are able to display more „agile? working practices can edge out established brands in a very short space of time. Zara is a case in point. SUPPLY CHAIN DIAGRAM HQ, Treviso Agent network EDI system Production hubs (32 worldwide; 22 in Italy) Outsourced factory production Global distribution system Franchise operators Mega stores 5000+ Retail outlets References Camuffo, A. , Romano, P and Vinelli, A (2001) „Back to the future: Benetton transforms its global network? , Sloan Management Review Volume 43(1) Cane, A. , „Agility: flexibility takes over from planning? Financial Times 20 November 2007. Available from http://ft. com [Accessed 15 February 2008 Dapiran, P. , (1992) „Benetton- Global logistics in action? International Journal of Physical Distribution Logistics Vol. 22, Issue 6 Available from: http://www. boku. ac. at [Accessed 16 February 2008] Evans, D. , „Benetton in Greater China push to build brand awareness? , Media: Asia’s Media Marketing Newspaper, 16 January 2004, Available from Business Source Premier [Accessed 15 February 2008] „Growth in India, Russia spurs Benetton profits? , Women’s Wear Daily, 14 November 2007, Vol 194, Issue 104. Available from: Business Source Premier [Accessed: 15 February 2008] Hargrave-Silk, A. „Benetton overhauls HK stores’ strategy? , Media: Asia’s Media Marketing Newspaper,9th May 2003, Available from: Business Source Premier [Accessed: 14 February 2008] Harrison, B. , (1993) „The emergence of hierarchy within a district based production network: The United Colors of Benetton? in ‘The Italian industrial districts and the crisis of the cooperative reform: Part II’ European Planni ng Studies, Vol. 2, Issue 2 Infantswear industry profile: Italy, December 2007. Available from Business Source Premier [Accessed: 16 February 2008] Johnston, M. „Electronic commerce speeds Benetton business dealings Benetton Group SpA’s use of General Electric Information Services’ valueadded network services? Software Magazine, January 1994, Available from: http://www. //findarticles. com/ [Accessed: 15 February 2008] Skjott-Larsen T. , Schary P. B, Mikkola J. H Kotzab H. , (2007) ‘Managing the Global Supply Chain’ Copenhagen Business School Press. Available online: http://www. google. com/books [Accessed 15 February 2008] Tang, C. S. (1996), „Robust strategies for mitigating supply chain disruptions? International Journal of Logistics: Research Applications, Vol 9, Number 1 „The other colours? , Economist, 9th November 2004, Vol. 372, Issue 8392 Bibliography Benetton company website (Press release section) Available from: http://www. production. investis. com/ben_en/releases/2006-07-20/ [Accessed 15 February 2008] Kaiser, A. , „Benetton? s abrupt exists: CEO, CFO both depart, shares fall 8. 5 percent? , Women’s Wear Daily, 14 November 2006, Vol 192, Issue 102. Available from: Business Source Premier [Accessed: 15 February 2008] Kouvelis, P. Chambers C. , Wang, H. , (2006) „Supply chain management research and productions operation management: review, trends and opportunities? Production and Operations Management, Vol. 15, No. 3 „Material fitness? , Economist, 25 February 2006, Vol. 378, Issue 8466 Slack, N, Chambers, S. and Johnston, R. (2007) Operations Management, London, FT Prentice Hall Thomas, D. ,„Benetton takes lead on RFID? , Compute r Weekly, 20th March 2003. Available from Business Source Premier [Accessed: 14 February 2008] END OF PAPER How to cite The Benetton Supply Chain, Essay examples

The Fall of the House of Usher and The Purloined Letter free essay sample

A review of the books The Fall of the House of Usher and The Purloined Letter by Edgar Allen Poe. This paper examines the mid-Victorian novellas, The Fall of the House of Usher and The Purloined Letter, written by Edgar Allen Poe, that the author finds are both written with sensational through thriller and chiller styles of writing that remain within the psyche a long time after reading the novel. The Fall of the House of Usher is one novel that can be seen to be a forerunner of psychological chillers, it is about the final members of the family Usher, Roderick and Madeline, both are suffering from illnesses that can only be traced back to a long series on inter- family marriages : I had learned that the stem of the Usher race, all time-honored as it was, had put forth, at no period, any enduring branch;that the entire family lay in the direct line of descent, and had always, so lain. We will write a custom essay sample on The Fall of the House of Usher and The Purloined Letter or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It was this deficiency undeviating transmission, from sire to son, of the patrimony with the name, which had, at length, so identified the two as to merge the original title of the estate in the quaint and equivocal appellation of the House of Usher (Poe 295).

Explanation of Federalism

Introduction It is worth to note that federalism is a situation in politics where a group of people are bound together thanks to a covenant made between the group and their leader or a governing representative head (Kelemen, 2005; p. 57). This means that federalism is based on democratic rules as well organ of governing where power is shared. To analyze the concept of federalism, the No Child Left Behind Act of 2001 will be used.Advertising We will write a custom essay sample on Explanation of Federalism specifically for you for only $16.05 $11/page Learn More The act was signed into law by former president of United States of America George W. Bush. The Act supports a standard-based education reform believing that when standards are set at a higher level while measurable goals are in place education outcome of public schools will improve (Weinstein, 2011; par 4). Roles of the three branches of federal government Based on the three branches of a federal government, the legislative branch is bestowed with the responsibility of making the law. The branch comprises of congress and senate. It is this branch that will make laws to ensure that the NO Child Left Behind (NCLB) Act is operational. It is also its responsibility to decide how the collected tax will be used. It is worth to note that the legislature will use various ways such as debates and gathering views of relevant stakeholders before deciding on the way forward. However, the laws once made are to be checked by the other branches of government, executive and judiciary. The executive which comprise of the president, the vice president, secretary of state, cabinet, executive departments and agencies take the responsibility of enforcing the law. It is this group that will ensure that the NO Child Left Behind (NCLB) is signed into law and implemented. Through the president and the department of finance and education suitable strategies are to be put in place to ensure that the A ct is realized. For instance, the department of finance in consultation with schools will derive a way in which funds are to be channeled to schools. Lastly the judiciary is another important branch in federalism (Cooper, 2006; p. 132). The main responsibility of this branch is to interpret the law. In situations where there will be legal issues pertaining the program, it will be the role of the judiciary to hear issues being raised by the various parties. Using its powers, it will then deliberate on the issue and make a ruling that is in accordance to the law of the land.Advertising Looking for essay on government? Let's see if we can help you! Get your first paper with 15% OFF Learn More In essence, the judiciary through the U.S Supreme Court adjudicates cases and controversies that pertains to the federal government, disputes between states, interpreting the constitution, declaring legislation or executive actions made at any level of the government unconstitutional as well as create precedent for future laws and decision (Mckevitt Lawton, 1994; p. 85). Education being an aspect that impact on the needs and aspiration of the locals, the state have to perform certain tasks and responsibilities which interact and intersect with the roles of the three branches of federal government (Weinstein, 2011; par. 2). The state can control education through passage of statutes only if it has plenary powers. Additionally, just like the legislative branch, the state legislature can create bodies to over-see education issues and give the body some of its powers (Fry Raadschelders, 2008; p. 211). It is also worth to note that the state government is given the responsibly of enforcing the laws passed by the legislative branch or regulations passed by other organs (Cooper, 2006; p. 124). However, it is important to remember that the state government can pass legislations with regards to the No Child is Left Behind provided the statutes are not in violation of the provisions of the U.S constitution. Allocation of money In a federal government funds or money are allocated through fiscal federalism which refers to allocation of money collected through tax as well as expenditure responsibilities between the relevant levels of government. Usually money is allocated to the following; the federal, state and the local government (Fry Raadschelders, 2008; p. 257). Ideally the federal government shares the revenue with both the states and the local governments. The premise of doing this is to eliminate the enormous negative effects of centralism which is not compatible with the provisions of federalism which calls for diffusion of powers which is aimed at accelerating growth economically. Additionally, the guiding principle is that decentralization of spending responsibilities will not only lower levels of governance but also ensure that there is improved and efficient allocation of federal (Kelemen, 2005; p. 29).Advertising We will write a custom essay sample on Explanation of Federalism specifically for you for only $16.05 $11/page Learn More Improving administration of the program To improve the administration of the program, No Child is Left Behind, there is need to call or invite all relevant stakeholders to air their views on the current challenges facing the administration of the program. A long with these challenges, they opt to provide probable solutions. Based on this, there is need to have in place a subcommittee that will critically evaluate the implications of the solutions. After that a rough draft will then be made available for public scrutiny (Shafreitz Hyde, 2008; p.312). Once approved by the public, the same recommendations will be channeled to the legislature for preview which will then be passed to help realize the goals and objectives of the program. Conclusion The paper has critically analyzed federalism by evaluating the No Child Left Behind Act of 2001. The roles of th e three branches of government, a strategy to improve administration of the program, the interaction and intersection of these roles and the roles of state government are also addressed. Bibliography Cooper, Phillip. Public law public administration. New York: Wadsworth Publishing, 2006. Fry, Brian Raadschelders, Jos. Mastering public administration from Max Weber to Dwight Waldo. New York: CQ Press, 2008. Kelemen, Daniel. Built to Last? The durability of EU federalism. Web. Mckevitt, David Lawton, Alan. Public sector management theory, critique and practice. London: Sage Publications Ltd, 1994.Advertising Looking for essay on government? Let's see if we can help you! Get your first paper with 15% OFF Learn More Shafreitz, Jay Hyde, Albert. Classics of public administration. New York: Wadsworth Publishing, 2008. Weinstein, Anna. Obama on No Child Left Behind. Retrieved from https://www.education.com/magazine/article/Obama_Child_Left_Behind/ This essay on Explanation of Federalism was written and submitted by user Valentin Sweeney to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The west nile virus essays

The west nile virus essays A West Nile (WN) virus was first isolated in 1937 from the peripheral blood of a woman in the West Nile province of Uganda in Central Africa. Since then, WN viruses have been reported from North Africa (Egypt, Israel), East, Central, and South Africa, Asia (India, Pakistan), Borneo, Europe (Cyprus, France, Romania) and, most recently, the northeastern USA. Tests for antibody to WN suggest it has also been present in Thailand, the Philippines, Malaysia, Turkey, and Albania. West Nile viruses are members of the virus family Flaviviridae and are closely related to Japanese encephalitis viruses from the Old World and St. Louis encephalitis (SLE) viruses from the New World. In addition, WN cross-reacts in a variety of serological tests, including the plaque reduction neutralization test, with Murray Valley encephalitis (MVE), Usutu, Kunjin, Kokobera, Stratford, and Alfuy viruses. It was this cross reactivity of the New York City (NYC) WN with SLE serologic reagents that initially confused this virus with SLE. Additional tests that used direct examination of the gene sequence of the NYC virus identified it as a WN-like virus, not SLE. West Nile is represented by at least 2 distinct antigenic groups. One, the African-Middle Eastern group, contains WN isolates from the Congo, Egypt, Israel, Uganda, South Africa, Pakistan, France, and Eastern Europe. The second antigenic group contains WN isolates from India and South Africa. The earliest reported epidemics caused by WN were in Israel. The first involved more than 500 clinical cases in 1950. Additional epidemics were reported from Israel in 1951, 1952, 1953, and 1957. The 1950 and 1957 epidemics were reported from a site 40 miles north of Tel Aviv, while the 1951 epidemic occurred at a site 15 miles southeast of Tel Aviv. In 1952, 1953, and 1954, cases were reported from both areas, indicting the ability of this virus to be extremely focal in its epidemic transmission patterns. Epidem...

Discuss whether flexibility of teaching and learning strategy is Essay

Discuss whether flexibility of teaching and learning strategy is central to successful inclusive physical education - Essay Example hile giving students lessons, which will not only help them with their health at that particular stage but also in the rest of their lives, the teachers must adopt the flexibility in the content so that the students may feel free towards the course. Hence, the course experience would be a success. When a variety of techniques are used for teaching, learning and administrative practices that meet the needs of a diverse student population, in the current social context it is known as flexible learning. This type of learning is easily supported by mixed modes of access to learning opportunities. Some of the common modes include combinations of weekly or intensive face-to-face classes. Here, the meaning of flexible learning is different for different people. For some, it means an interactive class in which the students and teachers can discuss their goals, content or assessment. For others it means to broaden up the admission criteria of learning programs. For the rest of the people, flexible learning means to use new technologies to make the time and location more flexible and available for them (Institute for Interactive Media & Learning, 2007). In certain disciplines, when the teachers try to adopt flexible learning strategies, it opens the gate of opportunity for the students to learn effectively or in a way that is appropriate for an individual’s needs. Necessarily, it does not mean adopting new ways of teaching and learning practices altogether, but it means to consider what is most appropriate for encouraging students learning in a particular set of conditions or content (Institute for Interactive Media & Learning, 2007). Flexibility of access: It helps the student to enter or exit from the course at any time. Such condition helps the students from the diverse background to choose their own area of interest from the list of different courses (Institute for Interactive Media & Learning, 2007). Flexibility of participation: In this approach the provision of

Management accounting is a new branch of accounting that promotes the Essay

Management accounting is a new branch of accounting that promotes the overall managerial performance of an organisation - Essay Example As scholars indicate, an organisation’s management accounting discipline can have a great influence on its other functions. Mainly, management accounting discipline defines an organisation’s managerial ethics. Hence, the concept of management accounting discipline greatly relates to the firm’s corporate governance policies. This paper will particularly discuss the evolution of management accounting discipline and its relationship with other functions in organisations. The paper will give specific focus to the ethical aspects in management accounting, performance management, balanced scorecard, activity based costing and sustainability reporting. Evolution of management accounting discipline The history of management accounting can be dated back to 19th century when the process of industrial revolution compelled firms to maintain better managerial control over their business activities. During that time, most of the firms were run by a single owner or manager usin g their personal assets. As there had been no external stockholders or unsecured debt, organisations never used to prepare elaborated financial reports. Therefore, the concept of management accounting was widely known by its cost accounting functions in olden days. The idea of management accounting has undergone tremendous changes over the last century. As per the Malaysian Institute of Accountants’ (2005) study, the development of this concept can be explained using four recognisable time phases2. Phase 1 - Before 1950, the major function of the management accounting was to determine the costs and to control financial operations using financial tools such as budgeting and cost accounting. Phase 2 - By 1965, the scope of management accounting expanded and hence its focus has been shifted to provision of information for managerial activities such as planning and control. For this purpose, business managers used tools such as decision analysis and responsibility accounting. Pha se 3 – By 1985, management accountants extensively used techniques like process analysis and cost management in order to reduce the wastage of resources in business processes and thereby improve profitability. Phase 4 – By 1995, the management accounting branch focused more on value creation through effective use of resources. For this purpose, management accountants sought help of technologies that can identify the contributing factors to shareholder value, customer value, and organisational innovation3. The emergence of the concept strategic management accounting in late 1980s notably changed the overall outlook of the management accounting4. By the end of the 20th century, increased pressures from capital markets, creditors, and governmental regulatory bodies forced organisations to pay specific attention to managerial control. In addition, increasing business needs persuaded business houses to raise additional funds from different capital suppliers5. In order to ma nage fund raising activities and to identify future fund needs, business managers had to obtain audited financial statements. Likewise, firms had to communicate its financial

Weapon Trafficking When Will It End Politics Essay

Weapon Trafficking When Will It End Politics Essay The news that people hear coming from Mexico, especially in recent times have not been very positive. The continuing violence along the U.S.-Mexico border has escalated even more dramatically within the past few years, mainly because of the Mexican governments constant efforts to cut off Mexican drug trafficking organizations (DTO). The violence associated with Mexican DTOs continues to hurl major challenges and obstacles towards U.S. law enforcement, while at the same time threatening the citizens on both sides of the border. Drug trafficking may be the root to these problems, but the firearms used to perpetrate crimes in Mexico are being illegally trafficked from the U.S. across the southwest Border and is causing serious problems as well. There needs to be a complete removal, or at the least a reduction of the illegal arms passing through the border, but this can only occur through an improved sense of security and supervision and regulation of the arms market. Not only will the f ailure to bring improvement to this situation raise the level of violence and deaths along the U.S.-Mexico border, but will further diminish what the border was made to stand for, in promoting free trade and globalization. To start off, Mexico itself has very strict gun laws, especially the gun-ownership regulations. Very rarely will you witness citizens carrying guns with them or around the house, because of the serious issues that revolve around the possession of these weapons. Since the countrys already existing constitution makes it legal for the citizens to bear arms, the conditions it places on the actual ownership, through amendments to the constitution prove to be much more strict and limiting. The fact that only one body is permitted to sell weapons, and it is run by the army makes it even harder to attain or own these weapons (Ellingwood). Although these rules and regulations are given to the citizens of this country, it does not mean that the weapon-smuggling situation is completely under control and taken care of; as you will learn later on, there are definitely a few ways around any law or institutional arrangement, and the involving parties definitely know how to make the most of the ways around the system by utilizing many types of illegal trade. Yet the violence in the northern border states of Mexico seems to be produced not only by weapons being brought illegally from Mexico, but also by those weapons trafficked illegally from the United States. Since these dangerous firearms are still not legally available for sale in Mexico, it leaves it up to the various drug cartels to smuggle them through the U.S. or Guatemalan borders, or even by sea as a last resort (Money, Guns). A good number of these firearms are brought in by foreign countries by cartel members that participate in these illegal trades and theft and then they are smuggled to Mexico a few at a time. Now in a neighboring country, such as our very own, where most people who own guns have the right to bear arms and are protected by the rights, a small number of gun shows are put together and showcased nearly every weekend of the year. States like Texas, Arizona and California are considered to be the three main source states and hotspots that supply for the vast majo rity of the guns that are bought and snuck into Mexico (Gunrunner). To be able to absolutely prevent these guns from making their way south is a pretty tough battle that challenges the power of the second amendment rights of US citizens against the ever so bloody battles and increasing numbers of Mexican victims of these mini wars that are killed everyday by these brutal weapons that are bought here in the US (Gun Control). As far as the locations where these guns are purchased from, the Gun shows that are put on by the source states take place a couple of times a year, as mentioned earlier. For example, in Arizona, the gun shows occur almost every weekend. They are often times organized by a variety of different groups and unified organizations. One of the well known organizations goes by the name of the Arizona Arms Association, and since they are a group that is most importantly legal and allowed, they are given the power to partake in private transactions between gun owners and citizens. In being able to utilize such a network of these strawmen, the native Mexican arms traffickers have the potential to collect over a dozen of different weapons each weekend (Cartel). After they gather these weapons each week, their next move is to smuggle them into Mexico, which is usually executed using over land routes with a wide range of vehicles and means of transportation that are able to hold a quantity of weapons that are much smaller across the various border crossings. This type of smuggling, in which smaller groupings of guns are smuggled across the border, is known to be called ant trafficking, and continues to serve as one of the biggest reasons why it is so hard to actually detect these weapons that are being pushed down south from the U.S. region of the border. Now focusing back on the gun show, in the positions of the vendor, some private vendors are often entered into the world of the gun trade by taking on the role of a supplier, where he/she takes the orders ahead of time and to make deliveries at a later time, which would most likely take place at an upcoming gun show or event (Gun Control). These people then round up the repeat clients and gradually produce the majority of the supply source for the arms traffickers which have been reported by Bureau of Alcohol, Tobacco, Firearms, and Explosives also known as the (PAYAN). Once again, as mentioned earlier the main issue with this is that these transactions are not always closely and precis ely monitored, and so more times than not it puts the salesperson in a position where he/she is able to recognize interested buyers who are likely to be purchasing weapons for a third party. These so-called strawmen who serve as salesmen are the main suppliers and catalysts of these illicit and dangerous weapons that flow southbound, which they sell off to or illegally hand to gun traffickers who then round up and separate into groups and categories of the shipments at certain border crossings. Once they reach their destination in Mexico, the weapons smugglers are ready to make thousands and thousands on their merchandise (Gun Control). For example, an already used AK-47 assault rifle may sell for around 400 U.S. dollars and possibly more. In addition, an AR-15 rifle also has the potential to sell for 800 U.S. dollars up to 2,000 U.S. dollars, but that depends mostly on the model number of years it has been in production for that specific weapon as well as other options and accessories such as the scope or trigger. In Mexico, these weapons start to become more valuable and rocket in re-sell price, and in some rare cases as much as a whopping triple or more, according to the ATF (Gun Control). So an AK-47 rifle that has been purchased in Arizona for about 500 U.S. dollars might go for as much as 1,500 U.S. dollars or more once it crosses the border (Gun Control). At border crossings, Mexican customs agents are usually in the perfect position to interrogate and have the right to detect all smuggled weapons, but their can be a gut-wrenching one at times. Many times, these agents are given a pretty harsh ultimatum which goes by the name of Plata o plomo, meaning silver or lead which then translates into take the bribe or take a bullet. This message, is often times sent by Mexican organized crime groups and targeted to those who patrol the Mexican side of border crossings, known as plazas (Cartel). So here is another factor in why it may be difficult at times to put a halt to the weapon trafficking. Since these Mexican cartels are so menacing and uncooperative, the custom agents who are given the task to detect weapons, are presented with life and death decisions. Certain happenings like these just add on to the fact that it will be difficult to put an end to this war. These kinds of encounters are vital in understanding the rise of violence along the borders, because agents should not be in a position to be fearing of their lives. In the US, the second amendment advocates and supports the gun shows that many people consider an excuse to make weapon smuggling allowed and operating. While the political views surrounding tracing and information sharing can be a bit complicated, the procedure of buying the guns and the required background checks has been reorganize and restructured. These background checks are not required at gun shows because the sales are oftentimes considered to be made between two private and unlicensed individuals instead of a licensed dealer and an individual, which usually takes place in legitimate gun stores where a background check is indeed mandatory. Even the background checks that are made in gun stores are simple and quick (Gunrunner). For example, when a customer at a store is ready to make his/her purchase, the seller of the product is supposed to make a phone call to an ATF hotline, where the person gives out the proper information to the person talking on the other end of the hotl ine. Usually, this process should take less than five or ten minutes, but within the past couple of years, this background check has transformed into a slow and grueling process (Gunrunner). As for the strawmen, who buy off the weapons from law abiding gun merchants serve as a stepping stone into the crooked world of the grey market, where the weapons stay put until they are smuggled into Mexico and then resold. Before these guns are let into the hands of others, usually for criminal use, expert gunsmiths thoroughly check and inspect the working parts, and clean them for the necessary adjustments to transform a usual semi-automatic into a dangerous fully automatic assault weapons. They tweak parts of the gun and make them stronger. Once the strawman flees the scene of the store with gun in their hand, or leaves the show area in the case of a gun show or event, it becomes pretty much impossible to trace the weapon until it is picked up or discovered at a crime scene or if it has been seized. Often times, the weapons that have been captured in Mexico are able to be traced back to gun stores in the US, but the only pieces of information the gun dealer is allowed to legally share with is the information that has already been attained and solidified by the background check. As you can see, the tracing of the weapons captured in Mexico back to the US is proves to be a very complicated and frustrating matter. Due to this complicated process, a large number of weapons usually remain untraced due to the fact that the agents do not want to harass or bother with the bureaucracy (Cartel). In the U.S., there are approximately 2 million guns owned currently, and at any given time, any one of these guns has the potential to be sold to both men and women who will then smuggle them to Mexico. Reasons can range from personal use and self-defense while others for recreational or criminal use. When put together, the mixture of such a enormous supply with demand mixed in with the ant-trafficking produces a countless number of opportunities and possibilities, variables and pretty much leaves the ATF and others with only a limited arsenal of legal tools and, most importantly, gives them the constitutional rights to respect and defend (Gunrunner). As you can see, the conflict here resides in the fact that there are so many possible ways for these weapons to be smuggled, and with all the underground activity that is going on, it can be a very difficult task for the ATF to track down these trades at times. In a sense, the amount of illegal trafficking that is being presented here c an also be overwhelming to the forces that are trying to prevent the illicit trafficking of these weapons. As far as the types of guns that are smuggled, the most popular, or common smuggled firearms include the AR-15 and AK-47 type rifles, FN 5.7 caliber semi-automatic pistols and a variety of .50 caliber rifles and machine guns (AK-47). About a fourth of these AK-47 assault rifles that have been seized have also been created and fixed up to select fire weapons, which then allows for the assault rifles to be used by the cartels (AK-47). In the past, there have been a great number of reports regarding grenade launchers being used against security forces, and at least a dozen M4 Carbines with M203 grenade launchers have been confiscated (AK-47). It was believed that a lot of these lethal and high power weapons alongside their related accessories were actually stolen from U.S. military bases. However, the majority of these military grade guns and heavy duty weapons like grenades and light weight rockets are brought in by the cartels via the humongous supply of arms that remained after the w ars in Central America and Asia. The weapons that are being smuggled are serious weapons that can cause heavy damage and harm, so just the fact that the weapons talked about in this arms trafficking war are heavy duty once again reminds us of how dangerous this situation can get. This constant flow of arms between groups has lead to what has been dubbed the iron river of guns, because of the pouring amount of ammunition and light weapons that have been in flow southbound into Mexico, and how the organized crime hit men and others then use them in order to fight off the Mexican military and police. More times than not, innocent civilians are caught in the midst of shoot outs and random collision between the opposite groups and that is what leads to the rising number of deaths and high volume of violence throughout the years. The resulting body count that is the end product of this violence has greatly pressured the Mexican government over time to call for additional help from the U.S. capital, but these leaders have continued to remain silent and stubborn to put forth a strict gun control legislation. Many have waited and waited for someone to step up to the plate and address the problems along the border, but the subject has been ignored time and time again. Finally, in April of last year, a statement was made by U.S. President Barack Obama regarding the ongoing arms trafficking situation between the U.S. and Mexico, and to no surprise it sparked a serious and very much heated debate. The President, who referred to the data gathered from the Bureau of Alcohol, Tobacco, Firearms and Explosives (A.T.F.), stated that 90% of the weapons that were seized in Mexico could be traced back to the U.S. (ATF) In concurrence with supporters of putting forth a stricter gun regulation and opponents of the so-called War on Drugs, this information helped their cause and pushed to strengthen their cases. On the other side of the table, the statistic of 90% was greatly criticized and put down by the people who were against the finding of new or alternative solutions to the current situation in Mexico and also to any thoughts or ideas of making some changes regarding gun ownership in the U.S. Out of all the top news corporations, Fox News projected that the percentage of arms that could be traced back to the U.S. was actually closer to 17% percent (Gunrunner). This is a prime example of how things can get taken out of context and a serious issue at hand can be mistaken or overlooked because of little details that are misrepresented or reported. Not only does this add more unnecessary nonsense to a situation and blow it up bigger than what it already is, but it makes the already existing problem a dragging subject. In order to give the material substance and to enhance its rich meaning, all data must be presented in its original context; otherwise, statistics risk becoming meaningless sound bites and generalizations. In the Firearms Trafficking Report, given by the American Government Accountability Office (GAO), they explain the importance that even though it is pretty much impossible to know the exact number of firearms that are illegally smuggled into Mexico in a certain year, roughly 87% of the firearms that are obtained by the Mexican authorities and traced within the past couple of years originally started off in the U.S., according to the data that was gathered from Dept. of Justices Bureau of Alcohol, Tobacco, Firearms and Explosives. Also, according to the Mexican and U.S. officials, these firearms have been increasingly more powerful and lethal in recent years. The report continues to polish and purify its data and information, by pointing out that between 2005 and 2008, more than 90% of the firearms that were obtained in Mexico and traced have once again, come from the United States (Gunrunner). When put together, there are a couple of elements that make the overall presentation of thi s data more convincing than just some random statistics put together because there was limited time frame, there was a specific set of weapons seized and traced, which applies to all illegal trade, and that the truth of the matter of the arms trade was imprecise. With all that being said, besides all the conditions and uncertainties that the percentages hold in these reports, there is no denying that there is a considerable amount of movement of weapons from the U.S. to Mexico that, to the dismay of many people, find their way into the hands of the people that are involved in this problematic drug trade. The G.A.O. report makes note of the fact that this trafficking is certainly not new to officials on the border, explaining that the U.S. and Mexican government and law enforcement officials did not see any reason why the drug cartels would go through so much hassle and endure the difficult task of obtaining a gun somewhere else in the world and then transporting it to Mexico when it is so easy and so simple for them to do so from the U.S. (Ellington). This proves to be in unison with the reports statement that even though the eTrace data only corresponds to data from the gun trace requests that were turned in from confiscation in Mexico and n ot all the guns seized, it is currently the only methodical and precise data available. Furthermore, the conclusions that the majority of firearms seized and traced were originally in the United States were consistent with the final conclusions reached by U.S. and Mexican government and law enforcement officials personally involved in the prevention and reducing of arms trafficking to Mexico (Cartel). The G.A.O.s data proves to be pretty clear and straight forward in its presentation. Although, the 90% figure that is being brought up constantly in these reports is just an extra number that creates a shock factor to an already stirring issue. Still, while discussions continue as to the appropriate use of this number, the reality is still readily apparent: there is an important and undeniable illegal market of weapons at the U.S.-Mexico border that fuels the violence between different drug-trafficking organizations. In Loreys book The U.S.-Mexican Border into the twenty-First century, he argues that the long-term objective of thinking and policymaking should be to overcome the U.S.-Mexican border (Lorey 12). When he says this, it could mean resolving material inequalities between the two sides of the boundary and more importantly, reducing conflict between the nations. Weapon trafficking is a serious issue that has been lingering for many years, and in order to cooperate with Loreys arguments, the weapons that are short in Mexico need to be dealt with in a different manner. Also, the violent conflicts between the government and drug cartels need to be put to rest. The task at hand may be difficult and long, but there are blueprints to solutions that can be implemented. The main obstacle and challenge that lies ahead in the fight against trafficking, and also where the conversation should be the focus of, is to address the different flaws in the system that ultimately makes way for such arms-trafficking to happen. The G.A.O. report makes not of certain factors that make trafficking possible, including faults and weaknesses found in both the Mexican and U.S. dealings, as well as the system of government: Uncontrolled and universal corruption in the Mexican government; Fragile and weak institutional links and information sharing between A.T.F. and U.S. Immigration and Customs Enforcement (ICE) that lead to incomplete data; The absence of a Spanish language version of the eTrace program to be utilized by the Mexican authorities. Focusing in on these issues will help improve the quality of information being received by both U.S. and Mexican authorities, which can also lead to a much more informed and knowledgeable anti-arms trafficking strategy. This do es not mean that there must be a complete stop in the ongoing actions and efforts to reduce the weapons trafficking, but that the information gathering and collection and sharing between the countries and institutions must get better. There is hope in finding solutions to these weaknesses in the system. In efforts to help improve information collection and sharing, the ATF is hopeful that future funding and increased cash flow will eventually allow for these manuals (eTrace program) to be translated into Spanish, and also to put in a greater number agents on the border alongside an expansion of real-time intelligence sharing between the ATF and the many agents in Mexico. But besides the obviously simple and easy task at hand of translating English to Spanish, the new plans of the Merida Initiative, which is the name of the new proposal brought forth, guarantees to give the Mexican authorities scanners. These scanners, which will be planted at or near the main border crossings, will then be set up completely in order to detect and locate the drugs in traffic moving north and guns in traffic moving south (Mex). There are little things that can change that can help lead to the ultimate goal of reducing the smuggling of these weapons into Mexico, and it is reassuring to hear that after so many years, things are starting to progress and advance in putting an end to a situation that has caused so many problems for so many years. But it is also very important for us not to lose sight of some of the larger issues at hand surrounding arms trafficking at the U.S.-Mexico border. We must keep in mind that in both countries, even with the few restrictions, the weapons markets are legal. And as it applies to all kinds of markets, it is in the interest of those that are involved in the business to keep it alive and running. Being a weapon dealer, especially in the U.S. it is a very vital role they play in the market. For example, according to a 2006 report, the Conventional Arms Transfers to Developing Nations, also known as the CATDN put together and produced by the nonpartisan Congressional Research Service (C.R.S.), which is an office of the Library of Congress, the United States was by far the leading supplier of weapons to the developing world (ATF). Furthermore, in a report that came out in more recent times, the C.R.S. reported that for a 3 year span for the 2005-2008 timeframe, the United States and Russia st ood tall and completely took charge of the arms market in the developing world in the value of arms transfer agreements. These statistics may seem honor worthy and impressive, but when considering the relationship between the U.S. and Mexico, the statistics seem to diminish in value and glory as the weapons that are being brought to Mexico from the U.S. is doing more harm than it is doing good. These reports have also made it clear that is it the eighth consecutive year in a row that the United States has been a leader and top force in worldwide arms deliveries (Gunrunner). And even though the report does not really break down the information for the Latin American region, the report also makes clear note that the U.S. and Russia are the regions two biggest suppliers of these weapons. Even though the U.S. is the world leader in weapons agreements according to these reports, there are indeed other countries that also sell and re-sell weapons. While the data from the reports seems to confirm that the vast majority of these weapons are found and captured in Mexico make their expedition into the country over the U.S. border, it is also most likely that many of these weapons travel through different routes as well. A good number of the arms seized could have also arrived in Mexico through legal transactions that occur time to time between governments but somehow have found their way into the illegal market coincidentally and ultimately into the hands of these drug cartel members. The data from reports may explain general facts and information, but sometimes things can happen without any documentation, and that is where the information gathering and collecting, and addressing of these actions needs to shape up. In conclusion, the ongoing discussion and debate on the U.S.-Mexico border and also on the future of the relationship between these two countries is not an easy one to put to rest or come up with a solution. There are so many important subject matters that are also in need of attention: immigrant migration (legal and illegal), the drug policy, border communications, homeland security, and a mutual environment, just to name a couple. It is clear that, although the tiniest details have the ability to offer a foretaste into the bigger picture, to rely and base the conversation purely on the immediate, just like the debate over Obamas use of the 90% statistic, is to completely lose focus of the much greater and more significant debate that holds the future of a complex and vibrant relationship. The reality of all this is that an illegal arms market is one discussion that fits that description and will be a hot issue for many more years to come until the problem is fixed permanently. In t his circumstance, it is clear that the number of illegal weapons passing through the border every year must be significantly and immediately reduced, and this can only happen through tighter supervision and adjustment of the arms market.

Value Added Tax of the Philippines

Value-Added Tax is a form of sales tax. It is a tax on consumption levied on the sale, barter, exchange or lease of goods or properties and services in the Philippines and on importation of goods into the Philippines. It is an indirect tax, which may be shifted or passed on to the buyer, transferee or lessee of goods, properties or services. 1. What is a VAT registered individual? Any person or entity who, in the course of his trade or business, sells, barters, exchanges, leases goods or properties and renders services subject to VAT, if the aggregate amount of actual gross sales or receipts exceed One Million Five Hundred Thousand Pesos (P1,500,000. 00). * A person required to register as VAT taxpayer but failed to register * Any person, whether or not made in the course of his trade or business, who imports goods 2. What are the steps and requirements of the NIRC? First, an individual must fill-up BIR Form No. 2550 M(Monthly Value-Added Tax Declaration) in triplicate copies (two co pies for the BIR and one copy for the taxpayer) * If there is payment: 1. File the Monthly VAT declaration, together with the required attachments, and pay the VAT due thereon with any Authorized Agent Bank (AAB) under the jurisdiction of the Revenue District Office (RDO)/Large Taxpayers District Office (LTDO) where the taxpayer (head office of the business establishment) is registered or required to be registered. 2.The taxpayer must accomplish and submit BIR-prescribed deposit slip, which the bank teller shall machine validate as evidence that payment was received by the AAB. The AAB receiving the tax return shall stamp mark the word â€Å"Received† on the return and machine validate the return as proof of filing the return and payment of the tax. 3. In places where there are no duly accredited agent banks, file the Monthly VAT declaration, together with the required attachments and pay the VAT due with the Revenue Collection Officer (RCO) or duly authorized Treasurer of th eMunicipality where such taxpayer (head office of the business establishment) is registered or required to be registered. 4. The RCO or duly authorized Municipal/City Treasurer shall issue a Revenue Official Receipt upon payment of the tax. * If there is no payment: File the Monthly VAT Declaration, together with the required attachments with the RDO/LTDO/Large Taxpayers Assistance Division, Collection Agent or duly authorized Municipal/ City Treasurer of Municipality/City where the taxpayer (head office of the business establishment) is registered or required to be registered. The Documentary Requirements are: 1. Duly issued Certificate of Creditable VAT Withheld at Source (BIR Form No. 2307), if applicable 2. Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax At Source (SAWT), if applicable 3. Duly approved Tax Debit Memo, if applicable 4. Duly approved Tax Credit Certificate, if applicable 5. Authorization letter, if return is filed by authori zed representative. 3. What are the items subject to 12% VAT? Sale, barter, exchange or lease of goods or properties and services in the Philippines and on importation of goods into the Philippines, which are not considered as exempted or zero-rated, are subject to 12% VAT. 4. What are the exempt transactions? VAT-exempt sale is a sale of goods, properties or service and the use or lease of properties which is not subject to output tax and whereby the buyer is not allowed any tax credit or input tax related to such exempt sale. The VAT-exempt sale includes: A.Sale or importation of agricultural and marine food products in their original state, livestock and poultry of a kind generally used as, or yielding or producing foods for human consumption; and breeding stock and genetic materials therefore; B. Sale or importation of fertilizers; seeds, seedlings and fingerlings; fish, prawn, livestock and poultry feeds, including ingredients, whether locally produced or imported, used in the manufacture of finished feeds (except specialty feeds for race horses, fighting cocks, aquarium fish, zoo animals nd other animals considered as pets); C. Importation of personal and household effects belonging to residents of the Philippines returning from abroad and non-resident citizens coming to resettle in the Philippines; Provided, that such goods are exempt from custom duties under the Tariff and Customs Code of the Philippines; D.Importation of professional instruments and implements, wearing apparel, domestic animals, and personal household effects (except any vehicle, vessel, aircraft, machinery and other goods for use in the manufacture and merchandise of any kind in commercial quantity) belonging to persons coming to settle in the Philippines, for their own use and not for sale, barter or exchange, accompanying such persons, or arriving within ninety (90) days before or after their arrival, upon the production of evidence satisfactory to the Commissioner of Internal Reve nue, that such persons are actually coming to settle in the Philippines and that the change of residence is bonafide; E. Services subject to percentage tax under Title V of the Code, as amended; F. Services by agricultural contract growers and milling for others of palay into rice, corn into grits, and sugar cane into raw sugar; G. Medical, dental, hospital and veterinary services except those rendered by professionals; H.Educational services rendered by private educational institutions duly accredited by the Department of Education (DepED), the Commission on Higher Education (CHED) and the Technical Education and Skills Development Authority (TESDA) and those rendered by the government educational institutions; I. Services rendered by individuals pursuant to an employer-employee relationship; J. Services rendered by regional or area headquarters established in the Philippines by multinational corporations which act as supervisory, communications and coordinating centers for their a ffiliates, subsidiaries or branches in the Asia-Pacific Region and do not earn or derive income from the Philippines; K. Transactions which are exempt under international agreements to which the Philippines is a signatory or under special laws except those granted under P. D. No. 529 – Petroleum Exploration Concessionaires under the Petroleum Act of 1949; L.Sales by agricultural cooperatives duly registered and in good standing with the Cooperative Development Authority (CDA) to their members, as well as of their produce, whether in its original state or processed form, to non-members, their importation of direct farm inputs, machineries and equipment, including spare parts thereof, to be used directly and exclusively in the production and/or processing of their produce; M. Gross receipts from lending activities by credit or multi-purpose cooperatives duly registered and in good standing with the Cooperative Development Authority; N. Sales by non-agricultural, non-electric an d non-credit cooperatives duly registered with and in good standing with CDA; Provided, that the share capital contribution of each member does not exceed Fifteen Thousand Pesos (P15,000. 00) and regardless of the aggregate capital and net surplus ratably distributed among the members; O.Export sales by persons who are not VAT-registered; P. The following sales of real properties are exempt from VAT, namely: * Sale of real properties not primarily held for sale to customers or held for lease in the ordinary course of trade or business; * Sale of real properties utilized for low-cost housing as defined by RA No. 7279, otherwise known as the â€Å"Urban Development and Housing Act of 1992† and other related laws, such as RA No. 7835 and RA No. 8763; * Sale of real properties utilized for specialized housing as defined under RA No. 7279, and other related laws, such as RA No. 7835 and RA No. 8763, wherein price ceiling per unit is P225,000. 0 or as may from time to time be deter mined by the HUDCC and the NEDA and other related laws; * Sale of residential lot valued at One Million Five Hundred Thousand Pesos (P1,500,000. 00) and below, or house and lot and other residential dwellings valued at Two Million Five Hundred Thousand Pesos (P2,500,000. 00) and below where the instrument of sale/ transfer/ disposition was executed on or after July 1, 2005; Provided, that not later than January 31, 2009 and every three (3) years thereafter, the amounts stated herein shall be adjusted to its present value using the Consumer Price Index, as published by the National Statistics Office (NSO); Provided, further, that such adjustment shall be published through revenue regulations to be issued not later than March 31 of each year. Q.Lease of residential units with a monthly rental per unit not exceeding Ten Thousand Pesos (P10,000. 00), regardless of the amount of aggregate rentals received by the lessor during the year; Provided, that not later than January 31, 2009 and e very three (3) years thereafter, the amount of P10,000. 00 shall be adjusted to its present value using the Consumer Price Index, as published by the NSO; R. Sale, importation, printing or publication of books and any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of paid advertisements; S.Sale, importation or lease of passenger or cargo vessels and aircraft, including engine equipment and spare parts thereof for domestic or international transport operations; Provided, that the exemption from VAT on the importation and local purchase of passenger and/or cargo vessels shall be limited to those of one hundred fifty (150) tons and above, including engine and spare parts of said vessels; Provided, further, that the vessels to be imported shall comply with the age limit requirement, at the time of acquisition counted from the date of the vessel's original commi ssioning, as follows: (a) for passenger and/or cargo vessel, the age limit is fifteen (15) years old, (b) for tankers, the age limit is ten (10) year old, and (c) for high-speed passengers crafts, the age limit is five (5) years old; Provided, finally, that exemption shall be subject to the provisions of Section 4 of Republic Act No. 9295, otherwise known as â€Å"The Domestic Shipping Development Act of 2004†; T. Importation of life-saving equipment, safety and rescue equipment and communication and navigational safety equipment, steel plates and other metal plates including marine-grade aluminum plates, used for shipping transport operations; Provided, that the exemption shall be subject to the provisions of Section 4 of Republic Act No. 9295, otherwise known as â€Å"The Domestic Shipping Development Act of 2004†. U.Importation of capital equipment, machinery, spare parts, life-saving and navigational equipment, steel plates and other metal plates including marine-g rade aluminum plates to be used in the construction, repair, renovation or alteration of any merchant marine vessel operated or to be operated in the domestic trade. Provided, that the exemption shall be subject to the provisions of Section 19 of Republic Act No. 9295, otherwise known as the â€Å"The Domestic Shipping Development Act of 2004†. V. Importation of fuel, goods and supplies engaged in international shipping or air transport operations; Provided, that the said fuel, goods and supplies shall be used exclusively or shall pertain to the transport of goods and/or passenger from a port in the Philippines directly to a foreign port, or ice-versa, without docking or stopping at any other port in the Philippines unless the docking or stopping at any other Philippine port is for the purpose of unloading passengers and/or cargoes that originated from abroad, or to load passengers and/or cargoes bound for abroad; Provided, further, that if any portion of such fuel, goods or supplies is used for purposes other than the mentioned in the paragraph, such portion of fuel, goods and supplies shall be subject to 12% VAT; W. Services of banks, non-bank financial intermediaries performing quasi-banking functions, and other non-bank financial intermediaries, such as money changers and pawnshops, subject to percentage tax under Sections 121 and 122, respectively of the Tax Code; and X. Sale or lease of goods or properties or the performance of services other than the transactions mentioned in the preceding paragraphs, the gross annual sales and/or receipts do not exceed the amount of One Million Five Hundred Thousand Pesos (P1,500,000. 00). Provided, that not later than January 31, 2009 and every three (3) years thereafter, the amount of P1,500,000. 0 shall be adjusted to its present value after using the Consumer Price Index, as published by the NSO. 5. What is the zero-rated? Zero-rated sale is a sale, barter or exchange of goods, properties and/or services sub ject to 0% VAT pursuant to Sections 106 (A) (2) and 108 (B) of the Tax Code. It is a taxable transaction for VAT purposes, but shall not result in any output tax. However, the input tax on purchases of goods, properties or services, related to such zero-rated sales, shall be available as tax credit or refund in accordance with RR No. 16-2005. * The following services performed in the Philippines by VAT-registered person shall be subject to zero percent (0%) rate: A.Processing, manufacturing or repacking goods for other persons doing business outside the Philippines which goods are subsequently exported where the services are paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP); B. Services other than processing, manufacturing or repacking rendered to a person engaged in business conducted outside the Philippines or to a non-resident person engaged in business who is outside the Philippines whe n the services are performed, the consideration for which is paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP); C.Services rendered to persons or entities whose exemption under special laws or international agreements to which the Philippines is a signatory effectively subjects the supply of such services to zero percent (0%) rate; D. Services rendered to persons engaged in international shipping or air transport operations, including leases of property for use thereof; Provided, however, that the services referred to herein shall not pertain to those made to common carriers by air and sea relative to their transport of passengers, goods or cargoes from one place in the Philippines to another place in the Philippines, the same being subject to twelve percent (12%) VAT under Sec. 08 of the Tax Code starting Feb. 1, 2006; E. Services performed by subcontractors and/or contractors in processin g, converting, or manufacturing goods for an enterprise whose export sales exceeds seventy percent (70%) of total annual production; F. Transport of passengers and cargo by domestic air or sea carriers from the Philippines to a foreign country. Gross receipts of international air carriers doing business in the Philippines and international sea carriers doing business in the Philippines are still liable to a percentage tax of three percent (3%) based on their gross receipts as provided for in Sec. 118 of the Tax Code but shall not be liable to VAT; and G.Sale of power or fuel generated through renewable sources of energy such as, but not limited to, biomass, solar, wind, hydropower, geothermal and steam, ocean energy, and other shipping sources using technologies such as fuel cells and hydrogen fuels; Provided, however that zero-rating shall apply strictly to the sale of power or fuel generated through renewable sources of energy, and shall not extend to the sale of services related to the maintenance or operation of plants generating said power . * The following sales by VAT-registered persons shall be subject to zero percent (0%) rate: A. Export sales B. The sale and actual shipment of goods from the Philippines to a foreign country, irrespective of any shipping arrangement that may be agreed upon which may influence or determine the transfer of ownership of the goods so exported, paid in acceptable foreign currency or its equivalent in goods or services, and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP); C.The sale of raw materials or packaging materials to a non-resident buyer for delivery to as resident local export-oriented enterprise to be used in manufacturing, processing, packing or repacking in the Philippines of the said buyer's goods, paid for in acceptable foreign currency, and accounted for in accordance with the rules and regulations of the BSP; D. The sale of raw materials or packaging materi als to an export-oriented enterprise whose export sales exceed seventy percent (70%) of total annual production; E. Sale of gold to the BSP; F. Transactions considered export sales under Executive Order No. 226, otherwise known as the Omnibus Investments Code of 1987, and other special laws; and G.The sale of goods, supplies, equipment and fuel to persons engaged in international shipping or international air transport operations; Provided, that the same is limited to goods, supplies, equipment and fuel pertaining to or attributable to the transport of goods and passengers from a port in the Philippines directly to a foreign port, or vice-versa without docking or stopping at any other port in the Philippines unless the docking or stopping at any other Philippine port is for the purpose of unloading passengers and/or cargoes that originated from abroad, or to load passengers and/or cargoes bound for abroad; Provided, further, that if any portion of such fuel, goods or supplies is use d for purposes other than the mentioned in this paragraph, such portion of fuel, goods and supplies shall be subject to twelve percent (12%) output VAT. H. Foreign Currency Denominated Sales I. The sale to a non-resident of goods, except those mentioned in Sections 149 and 150 of the Tax Code, assembled or manufactured in the Philippines for delivery to a resident in the Philippines, paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the BSP. J. Sales to Persons or Entities Deemed Tax-exempt under Special Law or International Agreement K.Sale of goods or property to persons or entities who are tax-exempt under special laws or international agreements to which the Philippines is a signatory, such as, Asian Development Bank (ADB), International Rice Research Institute (IRRI), etc. 6. What is the difference between exempt and zero-rated? * Exempted transactions are not subject to output tax and whereby the buyer is not allowed any tax credit or input tax related to such exempt sale; however, Zero-rated transactions, subject to 0% VAT, are taxable transactions for VAT purposes, but shall not result in any output tax. Zero-rated transactions shall be available as tax credit or refund. 7. How do you compute the VAT? On sale of goods and properties – twelve percent (12%) of the gross selling price or gross value in money of the goods or properties sold, bartered or exchanged * On sale of services and use or lease of properties – twelve percent (12%) of gross receipts derived from the sale or exchange of services, including the use or lease of properties * On importation of goods – twelve percent (12%) based on the total value used by the Bureau of Customs in determining tariff and customs duties, plus customs duties, excise taxes, if any, and other charges, such as tax to be paid by the importer prior to the release of such goods from customs custody; provided, that where the customs duties a re determined on the basis of quantity or volume of the goods, the VAT shall be based on the landed cost plus excise taxes, if any. * On export sales and other zero-rated sales – 0% 8. When is the deadline for filing the Value Added Tax return? * Monthly VAT Declarations shall be filed not later than the 20th day following the end of each month. Quarterly Value-Added Tax Return within twenty five (25) days following the close of taxable quarter. Reference: http://www. bir. gov. ph/taxinfo/tax_vat. htm