PA Design Report Assignment Example | Topics and Well Written Essays - 2000 words

PA Design Report - Assignment Example In an effort to increase the level of insulating sound in the arena, the material that was used for construction is reinforced concrete. It is among the few European arenas which is featured with a seating of 360 degrees. The arena is one of the busiest in the globe. It has millions of visitors streaming in every year to attend live music, comedy, tours, musicals and sporting events. A public address system is a system of electronics which comprises of a loudspeaker, an amplifier and a microphone and I geared towards amplifying the voice or sound of the speaker or recorded audio so as to permit effective communication with a large group of people. Public address systems play a very key role in the society. They are used in several places where their use is almost virtually indispensable. These include noisy places such as railway terminus, market places, churches, airports, harbors and the like. They are used to facilitate numerous functions which include campaigning in political ral lies; reaching to large multitudes; advertising and making sales in crowded places; making open air prayers among Muslim societies and the like. The Manchester Evening News Arena mostly uses or requires a public address system for functions such as announcing the performer in the next music or sport event; announcing the scores in a sports activity; transmitting the address of guests in attendance to the occupants of the arena; making announcements regarding procedures of departure or refreshment among several others. Concert The concert for which this design I slated is Rock band concert which shall be graced by the popular Aerosmith band. They shall be entertaining an expected huge crowd of people who shall come out to party given the reputation of the band. It is expected to be an all entertaining show piece which shall be in the form of a live music performance by the band. The Arena is very big and with the huge crowd that shall throng it, the Public address system that is nece ssary for the concert has got to be top notch. Major Design consideration The major factor of consideration in the design of a public address system is the space and pathway for the wiring lines and the public address system equipment. The design should create clear cut path ways where the cables shall pass so as to avoid human interference with the system. In the event that the cables are laid in the paths where there is constant traffic, there is a high chance that the traffic might stumble upon the wires and accidentally cut one, a number of or all of them. In this case, the public address system shall miserably fail (BARNETT, WOODGATE, JONES, & INGLIS 1991). What is worse is the fact that it might take a very long time to identify where the problem is before fixing it. This shall cause a delay in the schedule and a total mayhem in the arena. The best design of public address system for the arena is thus one which has all the cables buried in pipes underground and in concrete wal ls or pillars. The speakers and equipment should also be connected in parallel and not in series. Equipment connected in series have the tendency of all failing in the event where one of them fails. On the contrary, equipment connected in parallel keep working even after one of them or a number of them have failed. Sound on stage The stage is where a bulk of the activities shall be taking place as it shall be focus of attention. All eyes shall be on the stage and of course so shall be all

Oscar Wilde Essay Example | Topics and Well Written Essays - 3250 words

Oscar Wilde - Essay Example I. Importance of being Earnest The importance of being Earnest revolved around a man named Jack Worthing, who was leading a double life in order to get away from the societal pressures of acting a certain way. His alter ego was named Earnest and he hid his personality from others by telling that Earnest was his unruly younger brother. Although, a dramatic turn of events reveal that he had been unconsciously playing out the truth all his life, but Jack’s charade depicts the hypocrisy that pervaded the upper class English society and depicted the double standards within the society. His friend dubs Jack’s habit as ‘Bunburying’ and when he soon follows suit, Jack comments, â€Å"This ghastly state of things is what you call Bunburying, I suppose?† (Wilde 367) Jack was discovered in a handbag stowed away in the cloakroom of the London Railway station, only to be discovered by a wealthy man named Thomas Cardew. Cardew adopts Jack and gives him the name â €˜Worthing’. ... According to Walter E. Houghton, Earnest’s character was indeed Jack’s bridge to understanding other facets of life, which is nearly impossible within the confines of the moral code set by the Victorian society. Hence, it can be postulated that Jack’s alter ego was a way for him to venture and discover the intellectual and moral side of humanity. Houghton further notes that the name Earnest slowly evolved not only as a name of the character, but he also took the form of an ideal characteristic that was sought in every individual that centered on the integrity of one’s character. It can be concluded from Houghton’s hypothesis that Jack was playing the part of Earnest in order to unlock the secret to a successful life. Houghton further elaborates that human life is not simply a journey from the realm of the living to the realm of the dead, but indeed it involves the individual actually exposing themselves to all aspects of the society to help strength en their resolve against the forces of evil (Houghton 221). Although, the men are not completely noble when it comes to their alter-ego and they spin an intricate web of lies in order to get the attention of the women they love, but the men are not intrinsically evil. As a matter of fact, both Jack and Algernon were simply escapists, who wished to use Earnest’s name in order to get away from the society’s pressure. It was a mask for the protagonist and donning it allowed him to get the sense of freedom that he had always craved for (Adams 183). When Jack is not roaming the streets of London under the name of Earnest, he is seen as a dignified gentleman. He is depicted by Wilde as

Industrial Analysis For The Candy Store Marketing Essay

Industrial Analysis For The Candy Store Marketing Essay Our business plan is to design an on campus candy store which provides a wide range of candies to students and the staff at a cheaper rate. We hope to provide a new sweet experience to our customers to sweeten their most memorable days with our candies. To the students who like sweets our store will be a paradise of candies. And we will ensure the 100% customer satisfaction. Our mission statement. Our mission is to introduce a new era in the sweet industry by innovating new products, to give a totally different experience to our customers who step on to our store and to inject freshness in the sweet industry such as candies with different flavours, wide range of party packages, seasonal offers and many more. Market forecast Sales value of sweets were slightly in pace between 2005 and 2006 but sales has being increased because of gum and jellies. Sources suggests that the sugar confectionery market will increase by 9% at current prices over the 2007-12 period, rising to an estimated  £1.3 billion by 2012. C:UsersSubnet1Desktopid=273283name=figure6-1-1185370514.jpgmaxWidth=851maxHeight=450.jpg Sales of sugar confectionery in the UK have followed a modest upward trend over the review period. Some industry commentators estimate even flatter trends and a minor growth of 3-3.5% between 2005-2007. Health concerns as well affected for the sales growth because more concern about balance diets. The sugar confectionery market will increase by 9% at current prices over the 2007-12 periods, rising to an estimated  £1.3 billion by 2012. However, removing the effects of inflation reveals a much more growth equating to just 1% in real-terms. The market increasing at a similar rate to that seen over the 2002-07 period, growing 6% over the next five years. With volume growth behind value in current terms, this is indicative of a rise in spend per unit on sugar confectionery over the forecast period. SWOT analysis Following are the strengths and opportunities of our business which we possess to bring a better range of candies to satisfy the customers we will minimize our weaknesses and threats while finding solutions to overcome them. Strengths are, The logo which speaks to the customer and attract them. Especially youngsters will be keener on the logo. Main concern will be on more natural colours and flavours will help to attract more customers. Since consumers are focus on health, gum and jellies have taken more priority as they made up of natural fruit juices. Novelty products such as party bags, seasonal products and surprise gifts help to drag more customers as well customized range of party packages. Attractive price range so that everyone willing to buy. Strong management team to organize plans for future and for past. As well developing good skills, sales strategies to attract more customers and also to maintain good faith with the retailers. Weaknesses are, Higher innovation cost has to occur to invent new candies to attract the customers. Efficiency is less as incapable of paying higher salary to staff. Less exposure to the wider market to attract more customers. Opportunities can be, Young generation looking for more diverse product range. On campus is a good location as there are no specific candy shops which provide variety of candies. Event coverage with discounted packages. Even in higher economic crisiss people will are willing to buy candies. Threats can be, Competition with other supermarkets which are based on campus. Economic slowdown. Price wars. Trend for discounts. Higher labour cost. PEST control analysis Political: The government would have to collect taxes from the shop therefore the candy store would have to pay the normal tax rates. The business doesnt need to be privatised because the property that they are going to use is in Brunel University. They have to follow the health and safety regulation due to being in the packed food industry. The business would not have control on the spending of the public funds however since they would pay tax they would want to know where the government is using the tax that they pay. Economical: The store will be less likely to be affected with the interest and inflation rate because the products are not very expensive therefore there would be minimal effect on the sales of the shop. If the store keeps the service friendly, helpful and has policies to deal with situations like sales return these factors would help create consumer confidence. The rate of unemployment would affect the business due to the reason that the people would be less likely to spend their disposable income on things like candy therefore they should develop a strategy that would help them keep going at the time of recession. The labour cost would be how much money they would spend on recruitment and the recruitment process. Socio- culture: the trend, consumers taste and preferences, change in lifestyle would affect the store the occupation wouldnt matter because all age groups would have it. Mainly it is targeted to the students and staff of the university. Also including things like organic candy that would also be ethnic and healthy to would attract many consumers. Technological: there would be a balanced effect of this factor on the business. They need software that would help them to innovate thing for the business so that they can maintain their consumers however they may also use it to increase the number of consumers for the business. The business can discover something new or improve the way they serve the consumers. If they have any way of doing the accounts and also to keep track on the financial side of the business. Legal: the business would need to follow all the employment laws and company laws. The business would need to find out what are the regulations of the business their type they may do this by going to the food department of the location where they are going to start and find out what sort of licence is needed to start up the store the business would also need to get employees identification number, resale permit and a food handler permit. Environmental: the store will not be affected a lot with the climatic changes because you can have candy anytime. The business may make more profits around Halloween and Christmas however it may remain popular throughout the season. Water resources wouldnt affect the business because the business wouldnt need water to serve the consumers however they would need it to remain hygienic however they may also use anti-bacterial gels. Energy supply would affect the business because they would not be able to use the computers, they may use the fridge that keeps the stock of the candy at a certain temperature if the electricity is not there that might differ the taste of the candy. Porters five forces The threats of new entrants Usually there will be more threats to a candy store as it can be initiate with lesser amount capital, can start up as a home industry, no investors needed etc. But since our candy store located on campus there will be less threats of new entrants so the competition will be low. The buyer power The consumers will compare the prices of other candy stores with us, and choose which one they can get more benefit and which one is cheaper, which one is delicious, in this case, we maybe reduce the price then get less profit or enhance the quality of candy then more and more consumers like our candy. So it can be stated that buyer power is high since the students and willing to buy a candy as a snack after a lecture. The supplier power In production of candies the primary raw materials we need are the coco beans, milk, sugar etc. When finding manufacturers, there are many but it is more important to find one which has quality products at a reasonable price. Sometimes the manufacturers may use financial techniques such as hedging in order to reduce the price impact of price rises on their own margins. However since the fine grade of coco production shows small part of world supply, the bargaining power of suppliers will increase. Overall it can say that suppliers power is high as we are buying raw materials from suppliers and preparing our sweets. The threat of substitution Some substitutes for a candy shop could be traditional chocolates, snacks and other confectionary products which customers used to satisfy their sweet tooth. So its clear that the candy industry should face numerous types of other substitutes such as peanut butter, yoghurts, ice creams, cookies etc. Therefore there is a good variety of substitutes available for the consumers which make the threat of substitution high. The competitive rivalry The intensity among rivalry among competitors in a business can lead to price wars, advertising battles, new product lines and high quality customer service. On campus our main rivalry party will be the supermarkets and shops which sell candies but as we selling variety of candies such as jaw breakers. Gummies, candy cane etc the competition will be less. So as we based on campus the competitors threat will be less to our candy store. SWOT analysis for our competitors Strengths Firms brand name and resources. Experience of being in the industry for longer time. Highly skilled labour. Weaknesses Low product awareness. Lack of variety of candies. Poor facility location. Lack of innovations. Opportunities Easy access to market. Even in inflationary situations people will tend to buy the candies. Special seasoning offers. Threats Since it is easy to start up more competitors will be there. As customers are more health conscious it will affect the sales volume. Imposing new regulations by government towards the sweet industry. Market segmentation Geography Segmentation strategy will allow the company to determine whether the segment is large enough to sustain the product or if there is no viable market for the product. If the company decides that the strategy is a viable one, than the company can implement and design a marketing mix strategy to implement for each of their individual segments. The candy shop we are going to open will be on campus in which our target customers will be mainly the students and the staff. The first task important to our candy shop is to understand the relationship between consumers and products in order to understand the environment and those involved in the consumer process. Once we evaluates the environment then must investigate the segmentation bases. Our segment will be students and the staff to whom we will be bound to serve according to their preferences like what candies they like most, what flavours they need etc. Determining the segmentation of the marketing process identifies useful categories in specific segments in which to target. Soft confectionery: the sweet of choice NPD and advertising support have helped drive sales of soft confectionery, which exceeded  £700 million in 2011. This segment represents just under half of the total market, with steady growth expected to continue in the coming years. Consumer tastes appear to be shifting from traditional hard to soft confectionery as static sales of hard sweets have seen the segment lose market share despite a recent rise in NPD. Gum represents just under 20% of the total market, and although the segment posted growth in 2011, its share fell slightly due to the growth rate falling behind that of the overall market. Figure 30: UK retail value sales of sugar confectionery and gum, by type, 2009-11 2009 % 2010 % 2011 (est) % % change 2010-11 % change 2009-11  £m  £m  £m Soft confectionery 681 44 690 44 704 45 +2.0 +3.4 Mint confectionery 215 14 219 14 220 14 +0.5 +2.3 Hard confectionery 181 12 182 12 183 11 +0.5 +1.1 Functional confectionery* 130 8 128 8 129 8 +0.8 -0.8 Other confectionery 40 2 42 3 42 3 +0.0 +5.0 pricing strategy for the candy store: Our business would be using a combination of pricing strategy. We believe that Psychological pricing would help the consumers set a boundary and realise that the one pence makes a difference in the way they think about the price. for example when the price is  £10 pounds the consumer may not buy it but if it is written as  £9.99 then they may be attracted to it. We would also concentrate on the consumer based pricing because this may boost the sales of our shop and if the consumers find that we have a reasonable prices for our product of better promotional strategy. We think that the more offers we keep on the candies the more consumers we will get. This sort of pricing strategy can also sometimes keep us in line with our consumer because we will always know what sort of pricing most attracts them and do they think that our price for the candy is reasonable. We will also be using popular pricing: is when the shop would know how much are the consumers willing to pay for the product and then we will put an offer for example two bags of candy normally would cost  £10 but we would sell two bags less than  £9.50. Organisational structure: Organizational structure refers to the way that an organization arranges people and jobs so that its work can be performed and its goals can be met. When a work group is very small and face-to-face communication is frequent, formal structure may be unnecessary, but in a larger organization decisions have to be made about the delegation of various tasks. Thus, procedures are established that assign responsibilities for various functions. It is these decisions that determine the organizational structure. Candy store organisational structure: Director of marketing in candy store A marketing director is a person responsible for the overall marketing operations of an organization or business. The job requires not only having skill in the creative aspect of advertising, but also having the budgetary knowledge needed to plan appropriately. Thus, the marketing director must be an effective manager in terms of both budget, and the creative process. Time at the job will often be split between these two primary functions. In our candy store, there are two people manage advertising and budget. Our advertising should always be aesthetically pleasing so student will think happy thoughts when they think of candy. And use the Internet and traditional advertising to market your candy store, including writing your own press releases to disseminate to your local newspapers. Another idea is to visit local condominiums and leave samples and literature in the clubhouse, or take samples along with business cards to office buildings and give them to receptionists to hand out And budget our money so we have the resources to do what we want , for example: more advertising to attract student; more kinds of candy; more activity. Director of sales in candy store An individual employed by a business to manage the activities of subordinate salespeople, and to develop and implement an effective selling strategy for the business in general. The sales director typically has full control over the sales function and staff within the budget allocated by a business and is often part of its higher management. The director of our candy shop should presents a summary of his visits to the director of sales and marketing on a weekly basis prior and after the week is completed and conduct monthly competitor market survey on their new candy, promotion and pricing tactics and to report to director of sales for proactive strategic planning. Director of operations in candy store The manager of our candy store, who is responsible for the overall day-to-day operations. We divide our candy store to two parts, one of them is shop A, including zone A-D, and another one is shop B, including zone E-G, in this case, the student in campus can buy candy easily. Opportunities and treats There are many opportunities for new businesses to enter the sweet confectionary market. It is predicted that the sale figures of this market has increased by 9.6 percent in the UK. This is the only business that is not threatened by the inflation, because consumers still buy confectionary sweet even when they are on a tight budget. The graph below supports the statement. sugar sales 2006 to 2016.JPG Marketing strategy The market strategy for the company is to sell products that are organic, with no artificial flavours and colours. The business will also have an ethical approach towards their consumers and employees. The market offers the business to be potentially successful due to the consistent increase in the sales on sugar confectionary. It has grown so much that all of the supermarket must have an aisle where they dont sell sweets. As long as we keep our prices reasonable consumers are likely to be loyal and they would defiantly repurchase again and again. Figure 13:  Consumer Confidence Index,  monthly, January 2007-October 2011 C:UsersThe HarsMusicid=599844seq=11maxWidth=851maxHeight=450.jpeg

The Two Willy Lomans in Arthur Millers Death of a Salesman Essay

The Two Willy Lomans in Arthur Miller's Death of a Salesman    There are two Willy Lomans in The Death of a Salesman. There is the present broken, exhausted man in his sixties, soon to end his life. And there is the more confident, vigorous Willy of some fifteen years before, who appears in the flashbacks. One actor portrays both, readily shifting from one representation to the other. To some extent, of course, the personality remains constant. The younger Willy, although given to boastful blustering, does admit misgivings to Linda and loneliness to Biff. And the shattered older man, in turn, occasionally reverts to his former manner of jaunty optimism. Yet the changes are great and significant. The earlier Willy could never have been the idol of his teen-aged sons had he behaved in the perverse, distracted fashion of his older self. Willy's agitation during his last days stems from a twofold sense of failure. He has not been able to launch successfully in the world his beloved son Biff, and he no longer can meet the demands of his own selling job. Although not altogether ignoring Linda and Happy, he is primarily concerned about the once magnificent young football star who at thirty-four drifts from one temporary ranch job to the next. Willy cannot "walk away" from Biff'sproblem, as Bernard suggests, nor can he accept Linda's view that "life is a casting off." Being over sixty, Willy is doubtless tiring physically. The sample cases are heavy. The seven-hundred-mile drives are arduous. And many business contacts, developed over the years, are vanishing as the men of his era die or retire. Yet the worry over Biff has obviously accelerated his collapse. Actually, Willy's attitude toward Biff is complex. On the one hand, t... ...ledge. But Happy is still determined to "beat this racket"and come out "number one man." On the day of the big game, Charley ruefully asks Willy when he is going to grow up. In some ways Willy never does. His boyish enthusiasm is, of course, part of his appeal. But his persistent refusal to face facts squarely drives him at last to a violent death. Ironically, his suicide, to him the ultimate in magnificent gestures, merely leaves Linda woefully bereft and Biff more than ever sure that "he had the wrong dreams. All, all wrong." Works Cited Eisinger, Chester E. "Focus on Arthur Miller's 'Death of a Salesman': The Wrong Dreams," in American Dreams, American Nightmares, (1970 rpt In clc. Detroit: Gale Research. 1976 vol. 6:331 Gordon, Lois "Death of a Salesman": An Appreciation, in the Forties: 1969) rpt in clc. Detroit: Gale Research. 1983 vol. 26:323   

Healthcare Managment Essay

What is healthcare management? Let’s sum it up to get a better sense of all what partakes in it, as well of doing it in an effective way. Simply put is the overseeing of all the healthcare facilities. Most likely patient encounter is not so likely, unless there is a means to speak or deal with a situation directly with patient. Healthcare relates to insurance companies, organization, and hospitals. It can get a little difficult because there are so many roles such ass, human resources, equipment, and scheduling .Being in this field is quite diverse, due to the many fields. Four Functions * As I mentioned before having this role you must be effective, in doing so there are functions that need to be set and used on a day to day basis. The first is â€Å"organizing†, which to have organization is wonderful and keeps things running smoothly. What does this consist of simply understanding your staff and helping them with their staff by assigning them with their own and last but not least support. When employees have this to fall back on it helps in many ways for the organization. Second, â€Å"planning† you can never go wrong if you plan right and plan ahead. There are objectives that need to completed, which requires decision to be made. It gives an overview of what is expected and gives better insight for all. Third, â€Å"controlling† it is not necessarily what may come to mind at first. Managers have an obligation to always we on top of things, therefore in order for this to be done being involved with the performance of the team must come into pl ay. This allows management to be able to focus on what needs to be done whether good or bad. In turn it gives an overview of how things our running. Fourth, â€Å"leading† I see as not trying to be someone’s boss/manager it is someone who builds you up for success. I can say myself that putting all four functions to work together every work day probably is not so easy. No manager is perfect, the most important thing is that you try to incorporate all in some fashion and with that things should be effective. Having children myself I feel that I am a manager with everything to go with all wrapped up in one. I am needed to make my household run in functional way. If there were no guidelines and leadership it would all come tumbling down. What Do I Want to Gain? * Learning how to be more diversified and in the professional healthcare world. I feel very strongly about this because my most absolute goal is to become a healthcare manager and I know that there is an overwhelming increases in diversity now days. Since knowing this and seeing I first hand I would like to make sure that when I become a manager for a facilities I can uphold the standard and respect for all people. This is not only for the staff, but for the patient’s sake as well. Having the knowledge and to be able to teach other and implement it within. References Lombardi, D. N., & Schermerhorn, J. R. (2007). Health care management: Tools and techniques for managing in a health care environment. Hoboken, NJ: John Wiley & Sons. Sherman, C. (1999). Raising management standards in American healthcare. Healthcare Executive, 14(2), 12-7. Retrieved from http://search.proquest.com/docview/200287995?accountid=35812 Wallick, W. G., & Stager, K. J. (2002). Healthcare managers’ roles, competencies, and outputs in organizational performance improvement / practitioner response. Journal of Healthcare Management, 47(6), 390-401; discussion 401-2. Retrieved from http://search.proquest.com/docview/206729167?accountid=35812

Personal Income Tax System In Malaysia

A tax is a financial charge or other levy imposed upon a taxpayer that known as an individual or legal entity by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxation is a compulsory levy that the government of a country will finance their expenditure by imposing charge to the persons, individuals, businesses and other bodies to allows the government provide money needed for them to run their operation and to achieve economic objective of the government. Tax is actually not meant to be paid by all people but focuses towards some class of people.As for personal income tax, it need to be paid by the person who earns income up to certain amount and for corporate tax, it imposed on the corporate entity that makes profit from the businesses. In achieving the economic objective, government will take some action such as reduction in taxable person income by the amount paid as the interest on home mortgage loans which will generates more jobs , encourage public to purchase a local produce, reducing inflation and discourage the consumption of certain goods.In Malaysia tax system, it comprises of corporate and personal income tax, custom duty and local tax. The personal income tax is liable for the individual who has income that derived from Malaysia or received in Malaysia from outside Malaysia for a year of assessment. The tax will be imposed to the resident and non-resident individual in different ways.The resident individual will subject to income tax derived from Malaysia and income received in Malaysia for outside Malaysia whereas non-resident individual will be subject to income tax accruing in or derived from Malaysia. In contrast, non-resident is subject to tax at a flat rate of 25%. In additional, income that received by an individual in Malaysia which income is derived from outside Malaysia is exempted from tax with effect from the year of assessment 2004.Under section 4 of Income Tax Act 1967, income that is su bject to tax comprises of Section 4(1)(a) which is gains from a business, Section 4(1)(b) which is gains from an employment, Section 4(1)(c) which is dividends, interest or discounts, Section 4(1)(d) which is rent, royalties or premiums, Section 4(1)(e) which is pension, annuities or other periodical payment which are not falling under any of the foregoing paragraph and lastly under Section 4(1)(f) gains that not falling under any of the foregoing paragraphs. Besides that, non-resident individual are alsosubject to tax of the amount paid in consideration of a service rendered by the person or employee for the use of property of any plant, machinery or other apparatus purchased from such person. Under capital gains, it will be tax in the form of real property gains tax. This tax is arising from disposal of real property in Malaysia.Real property gain tax is known as tax on disposal of shares in real property companies which owns shares defined value of such asset not less than 75% of the company's total tangible assets.Starting from 2010, disposal of real properties that are held for 5 years and below are subject to real property gain tax which the tax rate is 5%. In contrast, for the employment income, employer is required to deduct tax monthly from their employee’s remuneration and submit it to the Inland Revenue Board of Malaysia.For corporate income tax, resident companies are subject to tax on income accruing in or derived from Malaysia. Income that received in Malaysia from outside Malaysia is exempted from tax except for the companies that involved on the business of insurance, banking, sea or air transportation.Non-resident companies are subject to tax on income accruing in or derived from Malaysia only. Incomes that are derived from outside Malaysia which is foreign income will be non-taxable income. Business income of non-residents is subject to tax once it derived through a permanent establishment in Malaysia.There is a self-assessment in the tax system in Malaysia which required individuals to file and pay their tax based on the time requirement. An individual must file and pay their tax if they has a chargeable income for a year of assessment and has no chargeable income for the year of assessment.An individual who has a chargeable income for the year of assessment, they required to furnish a return for the immediately preceding year and have furnished a return for the immediate preceding year. Under Income Tax Act 1967 of Section 2 describe that royalty as any sums paid as right to use the artistic, patents, copyright, design, trademarks, films where such films are to be used in Malaysia. A person who is liable to pay a royalty that has a Malaysian source to an individual who is not known to him to be a resident in Malaysia and to a company, partnership or any other body of persons who does not carry a business in Malaysia.Besides that, the royalty is said to be derived from Malaysia if the responsibility for the paym ent lies with a resident of Malaysia and the responsibility for the payment lies between the government and state government itself.There is a term of local tax in Malaysia which refers to as the property tax collected by the local authorities for the provision of service to the residents. The property tax is levied on all property such as agricultural, factories, residential and shops located in the areas under jurisdiction of local authorities.Furthermore, the rate of the tax collected is different from one local government to another and it is also different in form of the property rights. Question 1(B): Examine the taxation needs of the present times (locally and internationally).So far Malaysia is using an income based direct tax for the purpose of taxation of goods and services in the country and with international transactions. So, isn’t it better for the country to switch to a consumption based indirect taxation?First of all, what is the difference between direct and indirect tax. The difference between a direct and indirect tax is a challenging issue. It depends on whether it is viewed on the economic way or on the legal way. In this case the interest is given to the economic view only.Based on economic perspective, a direct tax will refer to any levy that is both imposed and collected on a specific group of people or organizations. An example of direct taxation would be income taxes that are collected from the people who actually earn their income.In the opposite, indirect taxes are collected from someone or some organization other than the person or entity that would normally be responsible for the taxes; in other words, an indirect tax is technically an income tax levied against people, corporations, and other legal entities.A sales tax, for instance, would not be considered a direct tax because the money is collected from merchants, not from the people who actually pay the tax (the consumers). A goods and services tax in Malaysia (GST), a v alue added tax, was scheduled to be implemented by the government during the third quarter of 2011.Its purpose is to replace the sales and service tax which has been used in the country for several decades. The government is seeking additional revenue to offset its budget deficit and reduce its dependence on revenue from Petronas, Malaysia's state-owned oil company.They estimated to four-percent the tax rate in order to replace a sales-and-service tax of between five and ten percent. The Goods and Services Tax Bill 2009 was tabled for its first reading at the Dewan Rakyat (the lower house of the Malaysian parliament) on 16 December 2009.It was delayed amid mounting criticism. The government responded by asserting that the tax on oil income will not be sustainable in the future. National Consumer Complaints Centre head Muhammad Sha’ani Abdullah has said, â€Å"The government should create more awareness on what the GST is.The public cannot be blamed for their lack of understa nding, and thus, their fears†. Sha’ani says that the GST will improve accounting, reduce tax fraud, and facilitate enforcement of the upcoming Anti-Profiteering Act.Muslim Consumer Association of Malaysia leader Datuk Dr. Ma’amor Osman said the GST could help end dishonest business practices, but expressed concern about how the tax would be applied to medical products and services. A group leading the campaign against the GST, Protes which objects to the GST because of concerns about its effects on low-income Malaysians, cancelled a planned protest but has stated that they will continue to agitate against the legislation Difference between Malaysian taxation and other countries, they need to harmonize.Most of the countries in the world currently use income based taxation. Those countries use two systems for taxation purpose: territorial or residential. Malaysia is one of the few countries in the world using territory based taxation. The tax is applied mainly over local income, in other words, income from a source inside the country. Malaysia operates under a Self-Assessment System (SAS) and income is taxed on a territorial basis.Income tax in Malaysia is imposed on income accruing in, or derived from, Malaysia except for income of resident companies carrying on a business of air or sea transport, banking or insurance, which are taxed on a worldwide basis. Foreign-source income received in Malaysia is not taxable.In the residential system, residents of the country are taxed on their worldwide income (local and foreign). This difference of tax systems may overlap some time, giving rise to a taxation issue. Some taxpayer may be taxed more than once.There is another group, the United States which applies tax based on citizenship. There will be taxation conflict at the international level. For instance Malaysia and Singapore have a tax agreement in order to avoid double taxation for the same person and the same income between the two countries.B ased on the preceding, the taxation system in Malaysia should be reviewed in order to simplify the international transactions as well as multinational operations between the country and others. This could help to ease the business transactions both locally and internationally.Taxation used as a tool to attract investors which useful to note that the Malaysian Government, in trying to attract foreign direct investment, is amiable to consider pre-packaged incentives, Factors such as the size of investment, level of spin-off, employment opportunities, and technology transfer, whether of national and strategic importance will play a role for granting of the incentive. Malaysia is experiencing an increasing inflow of investors from around the world because of various reasons. One of the main reasons is the tax incentive provided by the government to attract foreign capital and know-how.At this point the country is doing very well to gain competitive attractiveness. The tax legislature in Malaysia keeps updating the tax law very often to follow the country’s development need. Switch tax policy is a need as in a multi-stage, broad-based Goods and Service tax (GST) has been announced by the Malaysian Government to replace the existing single stage sales tax and service tax. The implementation date remains unannounced at this juncture. The Malaysian tax specialists deemed more beneficial to make this switch.Experts also have argued that complexities due to timing and inflation adjustment should be avoided. To do so, the authorities need to switch the taxation system from an income based one to a consumption based one. Under such a system all business purchases would be deducted immediately.Borrowing in excess of investment would be added to income, and lending would be subtracted; the resulting tax base would be consumption. Through the tax saving resulting from expensing, the government, in effect, becomes a partner in all investments; the revenues it subsequen tly receives are best seen as the return on its investment.A consumption-based tax imposes no burden on income from marginal investments, because the private investor keeps all of the income relating to his share of the investment. As a result, such a tax does not favour present consumption over saving for future consumption, as the income tax does.Some economists view the flat tax as an alternative that is even simpler than consumption-based taxation but would achieve similar economic effects. It works by exempting most capital income from taxation at the individual level that is, only labor income is taxed.This proposal, like consumption-based taxation, suffers from the loss of  progressivity those results when the tax on most capital income is eliminated. No country uses either of these consumption-based direct taxes. To sum up, the Malaysian authorities has some changes to make in order to improve its own tax system and support the economic growth of the country.The current ta x system is not bad or unproductive, but just to improve through the establishment of a tax policy that is more or less similar to at least the neighbouring countries or least extend the bilateral and multilateral tax agreement with the business partners, as well as the foreign investors.It is also highly advisable deepen the analysis about the implementation of the consumption based taxation to determine whether the switch could be beneficial. Question 1(C): Discuss whether system of tax on goods and services is now timely and appropriate for Malaysia.Goods and services tax (GST) is known as a consumption tax based on the value-added concept. It imposed on sales of goods and services in every production. The tax consumption which the indirect tax charged towards importations and on the value added to goods and services sold by one business to another, or to the end consumer.The new tax system of GST is considered as more efficient tax system. The implementation of GST replaces the current Malaysian service tax and sales tax. Sales tax is a form of indirect taxation which imposed on consumers and collected by business entities while service tax is a form of indirect tax imposed on specified services called as taxable services when the services are provided to the consumer at the time. There are lots of arguments arrived on the introduction of GST in Malaysia especially from various parties who is the taxpayer whether it burden the peoples when being implement.GST have more comprehensive, transparent tax system. It inclusive of the manufacturing and distribution stages as well as providing a tax credit claim for GST paid on business inputs while the sales tax is imposed only at the manufacturing stage when the goods are manufactured or imported.Thus, the GST will overcome the various weaknesses inherent in the present consumption tax system such as double tax, leakages thru transfer pricing and more. The government implement GST as part of their tax reform prog ramme.The objective of this new system, GST is to enhance the capability, effectiveness and transparency of tax administration and management. GST covers all types of goods & services sold to Malaysian & non-Malaysian residents except for common commodities.Government expected that the consumers will have benefit from the price reduction in most of the goods and services which has cheaper services. As a consumer, the GST will affect us as the prices of goods and services which currently have little or no taxes will increase slightly.Although there will be slightly increase in term of pricing, the government also has decided that 40 basic goods and services will be exempted from the GST such as basic foodstuff, residential accommodation, education, health services, communication, water and electricity, public transportation, hardware and maintenance and more.There are various types of businesses that charged to GST. GST is charged and collected on all taxable goods and services produ ced in the country including imports where they need to pay the GST at the time of importation.To business supplying the good and services, they need to pay within one month at the end of taxable period, it depending towards the classification that done by the GST authorities. Thus, businesses registered under GST can charge and collect GST.The social and pricing impact studies conducted by the Ministry of Finance indicated that the suitable GST rate is in the range of 4% of value added to good and services at each stage of production. Value added in this system basically is the mark-up in arriving at the selling price of a product and service.The rate is indicated as a standard rate which is expected to give benefits and to reduce the unduly burden of the rakyat and consumers especially to whom that fall in the lower income group. A business that have annual turnover that is more than RM500, 000 needs to register for GST, this is to ensure that the small businesses are free from GS T. The registration can be done by manually or online within 28days from the end of the month where the threshold is reached.Towards businesses that are not reached the threshold, they can voluntarily apply to be registered under the GST and the businesses must remain in the system for at least 2 years followed in the policy. If the government implement it in Malaysia, they will provide a sufficient time for business and industries to make them ready as GST is the new tax system.It will be around 18 to 24 months as various businesses have different types of primary activities in their businesses. Lots of preparation need to be done including preparing their business computer system, hardware and software to get ready for this implementation.Who will responsible to handle the GST accounting and GST taxation as it involved setting up business records, calculation of GST taxes and more. Training is needed either done by the government or by sending the staff for external training as th is will increase the rate of readiness towards this implementation.In additional, the issues on transitional of GST tax need to be study as to avoid the double taxation and disruption. Therefore, they need to understand the detailed rules and consider how GST would apply to their own business operations to avoid any problems occur in future after the system is being implemented.Corruption is not a rare thing in Malaysia as businesses has already included corruption prices in goods & services. How does that not reflect additional costs to consumers? Therefore, the government need to take step in controlling the prices.They need to ensure that the businesses do not take advantage of the GST implementation to increase prices of goods to make excessive profits. A Heavier fines and penalties will be imposed to make sure that the businesses comply with the rules and procedures formulated. Towards dealing with the issues relating to non-compliance and fraud, various approaches will be used by the government.A risk assessment programme will be used to identify types of businesses and persons with high tendency to commit non-compliance and fraud. Moreover, a comprehensive audit programmes is one of the programme that being used to all business and this programme also will be used in the system to fight non-compliance and fraud cases.Thus, a business records and accounts need to be audit by independence auditor to give a true and fair view of the financial statement. Prime Minister has guaranteed that there is no inflation but with the introduction of GST, the chain of passing the cost will end up usually at the hands of consumers.The multiple stage tax of GST would rise up the final consumption price which might lead to inflation in short while. Malaysia economic would be more conservatives and tided to move forward for low income workers with a high living cost that can be seen in present time.A good approach can be seen when the government learn and get good referenc es from countries that impose GST such as Singapore and Thailand before implemented the tax scheme. Last but not least, the result of GST implementation could not be seen in this current time but they need to ensure that the GST does not burden the people, especially the lower-income group.As a business taxpayer they need to be alert and aware regarding this new implementation. Organised seminar or workshop need to be attend to have a better understanding and at the same time will reduce any conflict occur. GST awareness and education programmes need to be conducted on an on-going basis until the GST is implemented and the answer from the survey can help the government to make decision and a proper preparation need to be done as in computer system or in other medium that GST will be used in future. Therefore, the government need to give businesses ample time to be ready for GST implementation.