Research Korner

Pre and Post Trial Criminal Rules and Procedures

Pre and Post Trial Criminal Rules and Procedures a.         Annie has not been arrested. Under Hong Kong criminal law, an arrest is deemed to have been made when there is physical contact between police officers and the person arrested, amounting to the restraint of the person for purposes of bringing that person to the police station for detention and questioning. An arrest is also deemed made when words have been uttered by policy authorities with the effect of communicating the intention to restrain the freedom of that person. However, in the case of communicating the intention to arrest, merely uttering the words to make the arrest is not sufficient. It is important that the words uttered and the manner of uttering the words should have the effect of making the person being arrested understand that he/she is being arrested and that he/she should voluntarily submit to the arrest. In either or both instances, restraint pertains to the limitations in the freedom of the arrested individual to go about his normal course of business. The effectiveness of the words used in making the arrest is subject to the determination of the jury.             Nevertheless, based on the facts of the case, Annie has not been arrested because the words used by the police officers do not clearly amount to the expression of the intention to restrain the freedom of Annie. The statements uttered by the police officers could even amount to an invitation to come to the police station for questioning, regarding her meeting with Simon and her receipt of the package, which turned out to contain heroin. Moreover, the person being arrested should be informed of the purpose of the arrest as provided in Christie v Leachinsky [1947][1] but Annie was not informed of the purpose of the arrest, which means that there could not have been an arrest. Informing the person being arrested is not necessary when it appears that the individual already has an idea of the reason for the arrest. Based on the facts, Annie claimed lack of knowledge of the affairs of Simon during the last 5 years or the contents of the package, which means the need for the police officers to inform her of the purpose of the arrest, if the police officers were indeed arresting her. Annie also did not resist or showed any signs of evading the police officers so there was no impractical reason not to inform her of the purpose of the arrest according to R v Howell [1981][2], if she is being arrested. b.         Annie has the right of silence if the police want to question or interview her in relation to the alleged offence. The right of silence has been based on the presumption of innocence in criminal law, which implies that the burden of proving guilt depends on the prosecution and the person suspected or accused of doing the offence does not have the obligation to help the prosecution prove guilt.             Under common law, a person being accused to have committed a crime has the right to exercise silence before accusers. This implies that the right of silence constitutes a limitation on the investigative powers of the police. During investigations, the police do not carry the right to force the accused to answer the questions. R v Director of Serious Fraud Office, ex parte Smith [1992][3] also provides that silence during pre-trial is important for a number of reasons: 1) to provide the accused with a general immunity from the compulsion of treats of punishment to reply to questions posed by investigating authorities so that statements recorded under these circumstances are not acceptable in court; 2) to provide the person being investigated with the general immunity from incriminating himself/herself by answering the questions; and 3) to provide accused individuals with the specific immunity from being forced to answers any questions, which the accused refuses to answer.             The right of silence commences as soon as the there has been an impairment of the freedom of the accused, which in this case is Annie being brought to the police station for questioning regarding the situation when she was seen conversing with Simon and receiving a package from him, when the police has knowledge that Simon has served prison sentence for drug-related crimes in Columbia. c.         A number of factors would likely influence the decision of the Eastern Magistracy to grant bail to Annie. Initially, the issuance of police bail depends on two general factors: 1) the seriousness of the offence to 2) warrant the perception that the individual should not be freed on bail[4]. Drug-related offences constitute serious offences but Annie could be granted bail by establishing justification for the validity of the grant of bail. Moreover, bail can also be granted for indictable offences[5] so that even if Annie is accused of a drug-related offence, she can still be awarded bail subject to certain requirements and considerations.             After determining whether there is reason to consider granting bail, the Eastern Magistracy also has to look at the objectives raised by the prosecution to the granting of bail, such as whether the accused has the propensity to: 1) abscond or flee to another country; 2) commit other crimes while on bail; and 3) interfere with the witnesses or meddle in the proceedings[6]. In the case of Annie, she has a British National Overseas (BNO) passport, which eases the possibility for her to get out of Hong Kong. This could be raised by the prosecution as an objection to the Eastern Magistrate in considering granting her bail.             On the part of the Eastern Magistrate, it will also look into a number of considerations in granting bail apart from the claims of the accused applying for bail and the objections of the prosecution. First consideration is the attitudes and behaviour of the accused[7]. Annie works at a nightclub and she was seen in the company of Simon outside of a bar. Although, this in itself does not determine Annie’s character, this could indicate the propensity of her meeting people involved in crimes or being involved in offences. Second consideration is the family, community, employment and financial background of the accused[8].  Annie earns a monthly income of HK$ 10,000, which is a little more than the average monthly income in Hong Kong. She also lives with her mother in a rented apartment. This means that her salary is just enough to meet their basic needs. Although, this does not necessarily indicate propensity to commit crime upon bail, this could be considered in light of other related circumstances. Third consideration that is relevant to this case is the character of the accused in terms of previous arrests or criminal records as well as behaviour during the previous issuances of bail[9]. Annie has been previously convicted ten times for stealing at shops and having been caught in possession of illegal drugs. Annie’s last conviction was just in the previous year. The Eastern Magistracy could consider her record as indication of her propensity to commit crimes upon release on bail but it could also be considered that her last conviction was  a year ago indicating the lack of any illegal dealings since then.             Based on these considerations, the Eastern Magistracy could grant bail, which is a form of conditional release. The conditions for her bail could include non-application of self-recognizance[10], which means that Annie has to find a surety to guaranty that she will comply with all the conditions of her bail. The conditions of her bail could include: 1) she will give to the court her BNO passport or other travel documents she carries; 2) she will not leave or flee Hong Kong; 3) she will report to the police station or other criminal law institutions when required by the court; 4) she will keep her known residence and be there during the period that the court requires; 5) she will refrain from entering premises such as those related to the commission of the crime for which she was accused; 6) she will keep away from places linked to drugs or other crimes; 7) she will refrain from coming into contact with known drug users, dealers or traffickers or other people that could influence her to commit crimes or meddle with the case; and 8) she will deposit the amount required for bail or request the surety to do so in her place[11].  All conditions will be put in writing to be signed by the court authority, the accused and/or the surety.     d.         If Annie pleads not guilty to the charges made against her, the outline of the trial procedure would be as follows: 1)    prosecution and the defence—Annie and/or her legal representation—appears before the Eastern Magistrate for introduction; 2)    arraignment follows with the reading of the charges before asking the defendant to express her plea of guilty or not guilty for the record; 3)    upon the plea of not guilty ascertainment of the Magistrate follows by asking the a) prosecution regarding the number of witnesses, the intention of expressing any cautionary statements, language to be used during the trial, and the estimated trial period and the b) defendant whether legal representation has been made and if not to direct the defendant to seek Duty Lawyer Service and warn the defendant that if this is not done or waived, there will be no adjournments to give way to obtain this service; 4)    scheduling of the trial hearing and the court follows; 5)    determining the grant of Court Bail is the next procedure; 6)    during the trial proper, the calling of the case, appearance of defendant, reading of charges, and entering of plea are required so that Annie can change her plea during this time; 7)    prosecution first presents its case by giving a brief statement and statement of admissions, calling of witnesses in succession to take their oaths and sit in the witness stand, examining in-chief the witnesses, cross- examination of witnesses by the defence, re-examining of witnesses by the prosecution on matters covered by the cross-examination, and posting of questions and asking of any matters arising by the Magistrate; 8)    prosecution closes its case by stating the intention to close its case; 9)     defence could make a submission of ‘no case to answer’ to indicate the lack of need to answer since the prosecution has not made its case, followed by the reply by the prosecution, and then by the decision by the court which either affirms the submission leading to the acquittal of the defendant or rejects the submission resulting to the continuation of the trial; 10)  defence presents its case next by calling witnesses for oath taking and presentation of testimonies, examining in-chief of witnesses by the defence, cross-examination of witnesses by the prosecution, re-examination by the defence on matters covered by the cross-examination, and posting of questions and asking of matters arising by the Magistrate; 11)  defence issues a formal statement to close its case; 12)  prosecution and defence make their closing statements in this order, unless the defendant had not legal representation and no other witnesses were presented apart from her person then the prosecution does not make a closing statement; 13)  Magistrate considers the case and delivers the verdict in court; and 14)  sentencing follows if the defendant has been found to be guilty or discharge follows if the innocence of the defendant has been affirmed.   e.         Annie’s sentence of two months imprisonment suspended for 15 months means that her two months imprisonment sentence will not take effect unless she commits an offence punishable by imprisonment within 15 months starting from the date that the order was given[12]. If Annie does not commit any offences punishable by imprisonment within 15 months from the date of order, then her imprisonment sentence will no longer take effect. The court could also impose certain conditions for Annie to comply with during the 15-month period[13]. The period of suspension amounts to the completion of sentence of imprisonment as long as Annie has complied with all the conditions. Criminal Liability             Mark if liable for Galileo’s death because it was his actions, of hitting Galileo with a wine bottle, which caused the death of Galileo. Based on the facts, it appears that Mark is liable for manslaughter, which is justified by provocation. To justify manslaughter, there should be causation, which is the successive chain of events commencing with the action of the defendant and resulting to the death of the victim, without any substantial intervening factors to break the chain. In this case, the act of Mark of hitting Galileo with a wine bottle has been the catalyzing factor for his death. Mens rea should also be determined to justify manslaughter. Based on the facts, Mark appears to have no original intent of killing Galileo and it was due to the provocation of Galileo that spurred Mark to act as he did.             Criminal law[14] provides that where a person has been provoked either by actions or words, with the effects of making the person lose self-control, then the murder charge could be mitigated by the provocation depending upon the factual determination of the jury. From the facts, Mark is very passionate about her girlfriend Cleopatra, as expressed by his intention to propose to her. However, before being given the chance to propose, Galileo created a scene by making disrespectful remarks about Mark’s girlfriend, causing Mark to become very angry, which explains the force used in hitting Galileo with the bottle.             In determining the extent of provocation arising in the circumstances to support the mitigation of liability, Fong Sum v The Queen [1973][15] provides that the provocation should be serious enough to cause the defendant to lose his mind. The case further provides that the provocation involve three elements: 1) there was actual provocation; 2) there was an actual and total loss of his self-control; and 3) the retaliation is deemed to have been proportionate to the actual provocation. R v Duffy [1949][16] adds that the defendant should have suddenly but temporarily lost self-control to be a state of passion to have rational thinking.  In application to the given case, there was provocation because of the disrespectful remarks made Galileo towards Mark’s girlfriend. The test of reasonableness shows that these remarks would make a man to whose girlfriend the remarks were made very angry. Mark retaliated by taking the closest object he can get and hitting Galileo with the wine bottle. It appears that Mark’s actions were done during that period when he was very angry.

Pre and Post Trial Criminal Rules and Procedures

Pre and Post Trial Criminal Rules and Procedures a. Annie has not been arrested. Under Hong Kong criminal law, an arrest is de...

Statement of the Problem Assignment Essay Instructions on Bullying and Animal Cruelty: Is There a Connection?

Statement of the Problem Assignment Essay Instructions on Bullying and Animal Cruelty: Is There a Connection?

Prepare a draft of the statement of the problem segment. The statement of the problem provides a brief overview of the research topic, exp...

DRAWING ON THE MODELS AND CONCEPTS COVERED IN THE FIRST 6 LECTURES, IDENTIFY 3 FIRMS THAT 3 OF THESE MODELS WOULD APPLY TO

Part 1:             The CNA Financial Corporation is an insurance company based in Chicago that has recently enhanced its human capital model by means of aligning the capabilities of the staff with that of the stakeholders’ objectives. The customized model of the company, also referred to as the capability profile model, was actually based on the change-agent and consulting models, which was developed by PricewaterhouseCoopers. The tailored model was designed in order to allow the company to attract, develop and retain highly-skilled internal auditors ( 2001). For this purpose, the model is made up of human capital measures or capabilities that would help in achieving the company’s expectations. These measures include project management, customer focus, people development, business and organizational knowledge, team and individual accountability, IT audit proficiency, logical reasoning and audit proficiency.             The model applied by the company is based on the basic concepts of human capital. The firm works in a knowledge-based field; thus, it realizes the significant role human capital plays in its operations. The measures selected by the model developer were also dependent on human capital concepts. Specifically, it has been cited that skills, knowledge and capabilities of the employees serve as the critical resource of human capital ( 1988). In addition, as previous authors have cited, assessing human capital can be done through individuals’ identifiable skills, education and experience ( 2001); this concept is also evident in the company’s intent for applying its enhanced human capital model.             The human capital concept basically explains that knowledge and skills of the employees are significant for companies to work. In particular, this concept is crucial in achieving satisfaction, improve sales and income as well as social cohesion. On a higher level, human capital is also a significant concept that contributes towards economic growth. With these basic features, the development of human capital model matches the behavior of CNA Financial Corporation. Based on its objectives, the human capital model was established in order to ensure that the capabilities of the employees meet the needs of the company as well as the business environment where it operates. The management of the company also believes that the human capital model will add value to its different control procedures and business plans ( 2001). The model applied by CNA is quite different from the original concept of human capital. While the original concept is focused on recruiting highly-skilled employees, the company’s model emphasizes on continuous staff development. Specifically, the human capital model of the company involves the provision of opportunities for the employees’ growth. In order to optimize the skills and potential of its human resource, the staff is given the chance to master the competencies of a particular task in order to move to higher level responsibilities. The management realizes that applying the human capital concept does not stop from the workers’ employment but up to their actual performance. To optimize the concept of human capital, companies should then provide means of constant development for the employees. The employment of this feature has actually helped CNA achieve significant changes as member of the internal audit eventually become the organization’s key leaders ( 2001).   Part 2:             Similar to CNA, the International Revenue Service (IRS) of the United States has developed human capital metrics in order to adopt the concept. The organization also aims to acquire the right people and assess whether the existing workforce complies with its work standards. The metrics of the organization is composed of different standards that focus on certain employee aspects. For example, standard 1 evaluate if the human capital meets the organization’s mission and objectives. Standards 3, 4 and 5 are more concentrated in the output or performance of the staff. On the other hand, the fifth standard is focused on the employees’ knowledge, mission-critical skills, talent and competency. Through this standard, the organization can then develop means of closing competency gaps as well as assess the effectiveness of these means ( 2005).             The application of the human capital concept as well as the development of standard metrics of the IRS is patterned after the role of the human capital model in any organization. Specifically, a human capital model is applied in order for the organization to acquire human unique knowledge and skills that will make its operations possible ( 1999). Through its efforts, the organization is able to achieve increased performance in 2004 ( 2005).             The application of the human capital concept in IRS however, is somewhat different from traditional and current theories. In the early times, the theory of human capital was focused the effect of human capital to earnings ( 1980). Considering that the IRS is a service-based organization that does not particularly operate for profit generation, such traditional concept does not suit the nature of the IRS. In addition, companies typically apply human capital models in their operations mainly to gain and utilize unique competitive advantages ( 1994). Organizations invest on hiring and training employees in order to shape them in accordance to their standards. Eventually, these investments will return through the employees’ performance, contributions and ideas.             Nonetheless, in the case of the IRS, the organization did not actually apply the human capital concept in order to gain advantages that would make it more competitive. But more specifically, the organization applied this concept in order to gain more competent staff that would deliver better services for the people. Although the aim of the human capital model application is different for the IRS, the outcome of the strategy is still the same. In particular this helped the organization increase the value of its abilities. From this example, it has been stressed that human capital models are not only for the main purpose of increasing profitability; acquiring human knowledge and skills through the human capital concept is also useful for delivering more efficient non-profit services. Part 3:             A firm that specializes in collections and asset investigations, Hunter Warfield, Inc. (HWI) had recently opened a corporate university. This multi-faceted learning facility is centered on the growth, development and success of the company’s employees. For this strategy, the company developed the Hunter Warfield Human Capital Model that applies the human asset optimization approach. This model starts with the process of recruitment down to the employees’ journey on their respective career paths. Similar to the aforementioned organizations, HWI also applies various measures that would facilitate its selection of knowledgeable and highly skilled candidates. The process of targeted screening, testing and selection are all carried out at this phase. The short listed employees are then subjected to an on-boarding process; at this stage, employees go through a process called New Employee Orientation where they are taught of the company’s business operations, culture, objectives and standards. After which, employees are trained in accordance to the position they will fill in ( 2006).             As with the case of CNA, HWI’s human capital model includes a feature called the Individual Development Plan (IDP), which serve as an outline that describes the learning and performance development required from an employee in order to fulfill their goals as well as reach a higher level of success. The company’s human capital model supports the provision of both informal and formal learning interventions. Activities and subjects such as client service, management and sales are all covered by these interventions and are based on the culture of the company ( 2006).             The goal of the company for applying the human capital model is also based on the concept relevant to it. As mentioned, human capital models are developed and applied in a company in order to ensure that the employed human resources have the abilities, skills and knowledge that will contribute to good business outcomes ( 1997). Specifically, these models enable companies to increase the levels of their productivity ( 1995). HWI developed it human capital model in order to ensure that its entire staff are trained properly and are capable of delivering the best services. Ultimately, this model was developed by the company in order to become the greatest agency among other similar companies. With these application objectives, it becomes clear that the behavior of the company suits what the human capital can provide.             There is a great emphasis in this company example that the concept of human capital model is a two-way concept. Rather than selecting highly-skilled employees for the company benefit, the concept adapted by HWI highlights the benefit of the model to the employees as well. The model developed also ensures that the employees are not only trained based on their individual job positions, but they are given a clear overview of the company’s nature and goals. This aspect ensures that the employees truly understand the meaning of their roles and contributions for the company. This example then highlights the true meaning and role of the human capital model to actual company application. References:

DRAWING ON THE MODELS AND CONCEPTS COVERED IN THE FIRST 6 LECTURES, IDENTIFY 3 FIRMS THAT 3 OF THESE MODELS WOULD APPLY TO

Part 1: The CNA Financial Corporation is an insurance company based in Chicago that has recently enhanced its human capital...

Out of Home Advertising from Taxi Commuters

Determine the Effectiveness of Mini Taxi Bus Advertising in South Africa    High levels of extreme poverty and illiteracy in South Africa poses a problem for marketing to be diffused to all target publics.  Media outreach and access are closely linked to the levels of development in South Africa. “After 2 years of intense research, negotiations, and tests, the taxi advertising agency ComutaNet announced in 2002 that, under the auspices of Rank TV, it will present big screen television programs at 10 of the busiest taxi ranks (Cab’s parking zones) of South Africa.  ComutaNet will reach approximately 1.2 million economically active South Africans on a daily basis.  With taxis being the favorite form of transportation for about 78% of the commuters in South Africa, this new communication medium could become an excellent advertising and public relations vehicle.  (The global public relations handbook: theory, research, and practice.  http://books.google.com.ph/books?id=ZbxYDUul-UkC&pg=PA373&lpg=PA373&dq=cab+media+in+south+africa&source=bl&ots=vGglmjPwkt&sig=q6bJRjU3N1gkUBbb4KZnUJSOLJg&hl=en&ei=PVCiTbiNKMX0cIO_9OUB&sa=X&oi=book_result&ct=result&resnum=8&ved=0CEQQ6AEwBzgK#v=onepage&q=cab%20media%20in%20south%20africa&f=false, retrieved 11 April, 2011.  373.)” Transit media has taken a very important role in marketing in South Africa.  This form of advertising is exciting, compelling and a powerful format which targets audiences who do not have time to consume traditional methods of media.  These “dressed up” metered taxis are busily serving South Africa’s major airports, hotels, businesses, shopping centres, social events, sporting events, bars and restaurants.  There are four types of these moving advertising vehicles which are available- Cab Media, Airport Bus Media, Mini Cab Media and the Taxi Top Media.  Cab media and mini- cab media offers excellent branding and PR opportunities.  “They give brands instant attitude and presence; offer a flexibility from short burst campaigns through to long term branding exercises, they offer endless opportunities to build brand awareness and create goodwill with your target audience through PR activity.  Impress clients and potential customers by arriving or fetching them in your business card branded cab; these cabs are seen in and around key hotspots, retail, restaurants, and pubs.  Their proximity to these hubs will trigger sales; these cabs are extremely busy servicing major airports, hotels, businesses and shopping centers.  These vehicles will become part of your customer and target audience lifestyle; These cabs are kept in immaculate and are perfect for prestigious brands; and a high level of consistency ensures that high quality campaigns reach a mass audience.  The internal branding opportunities these cabs offer include flip seats and sampling.  Flip seats are an excellent opportunity to display detailed messages to a captive audience in an unusual and eye-catching ways.  With an average journey time of 18 minutes, your audience has plenty time to digest the message.  As for sampling, capture your audience with branded receipts and products which can act as a direct response mechanism, store locator or discount voucher.  (Branded Cars:  Taxi branding.  http://www.graffiti.co.za/transitMedia-cab.html, retrieved 11 April, 2011.)  There is also opportunity to advertise on high definition 15 inch digital screens located inside of the cabs. This is a fantastic opportunity for clients to display a strong internal message through either a 30 second paying ad or 10 second static ad to the captive and high LSM audience traveling inside these cabs. Travelers get a complete brand experience through the interactive digital screens with a variety of interesting content and stereo sound. In addition, a sophisticated backend (3G based) and media scheduler  in each cab allows live news, finance, weather and sport updates on the system  – keeping your  target audience glued to these screens for their entire journey.  (Vehicle graphics in South Africa.  http://www.prlog.org/10247793-vehicle-graphics-in-south-africa.html, retrieved 11 April, 2011.) Taxi top media represents a distinctive method of spreading your message to the audience you wish to reach in the most cost effective way.  The advertisement will be displayed on the top of a taxi in an illuminated taxi sign.  Since taxis go where people go, taxi top media ensures daily exposures.  They provide a widespread platform to ensure vast market penetration and valuable contact with the consumers.  Taxi top media provides the impact you desire, high level of frequency, flexibility, mobile brand awareness and point of sale by servicing the major hubs.  The rate of recurrence of the taxi cabs creates ultimate brand receptiveness.  Vehicle branding is still the best value visual media marketing in South Africa.

Out of Home Advertising from Taxi Commuters

D etermine the Effectiveness of Mini Taxi Bus Advertising in South Africa High levels of extreme poverty and illiteracy in South ...

Title: Importance of Company Income Tax in Nigeria

Title: Importance of Company Income Tax in Nigeria   The importance of corporate income tax as a primary and a major source generating revenues for government funds cannot be overemphasized. Okezie (2003) agrees that company income taxes are necessary to raise federal revenues. In the 2006 US federal economy, for instance, company income tax accounted for 14.6 percent of all its revenues and 2.7 percent of GDP. Likewise, Buettness and Fuest (2010) believe that corporate income taxes could also be used for as automatic   stabilizer for economic demand and capital market restrictions. Taxes have been classified into direct and indirect taxes.  Direct taxes are those which both   the impact and the final burden is borne by the payer while the indirect taxes, on the other  hand, are those which burden are expected to be shifted further down to third parties.    Nigerian tax policy for companies is regulated by the Companies Income Tax Act of 1979. The Act is contained in “Chapter 60, of the Federation of Nigeria (LFN) 1990 and is amended by subsequent Decrees (ACTS) including the Finance (Miscellaneous Provisions) of 1993 and other subsequent amendments thereto. The administration of CITA rests on the shoulders of the Federal Board of Inland Revenue which has the following powers and duties: I. It is responsible for the administration of the Companies Income Tax Act and Decree. It assesses and collects the necessary company taxes. 2. It can sue and be sued in its official name 3. It can acquire, hold or dispose any property held as security and account for the proceeds to the Minister of Finance. 4. It may authorize any person within or outside Nigeria to perform or exercise any of its powers except those stated under the first schedule to the Act. 5. It may (with consent from Finance Minister) appoint the Joint Tax Board to perform or exercise any of its duties or powers. (An Evaluation Of The Relevance Of Pioneer Income Tax Relief As An Alternative Investment To Companies In Nigeria, The Nigerian Observer, http://www.nigerianobservernews.com/3122008/features/features3.html, retrieved 24 April, 2011.)” Company Income tax rate is 30 percent which was effected since January 1, 1996. (Taxes in Nigeria, Nigeria Exchange Business, http://www.ngex.com/business/public/newsinfo.php?nid=2, retrieved 24 April 2011).” Nigeria has a population of over a hundred and forty (140) million where half are assumed to be in the working bracket; few   are engaged in salaried employment and; the majority does businesses ranging from small scale trading, farming and other crafts, partnership business and even small and large scale companies.  This said, the federal government’s potential in income generation deserves emphasis.   Although Nigeria has a promising feat of revenue income from corporate taxes, company income tax seems to be insignificant as a source of government fund. An article of Hadaycolar1 (2008) asserts that taxation in Nigeria had a lot of drawbacks especially in the areas of management imposition and efficiency administration. Area problems presented were based on the position of Lawal (1982) in Haydaycolar (2008) which ascertains that tax collection in Nigeria is promoted by the lack of adequate staff to carry tax collection, government mismanagement of tax collection which leads to reluctance of business taxpayers to comply with the tax policies, apparent bribery and corruption in the government offices, poor accounting record, substandard facilities in  tax systems, and tax evasion and delinquency from taxpayers.   Business entities in Nigeria are very successful in tax evasion. In fact, company income tax is often avoided and even evaded through variety of means.  Normally, businesses avoid taxes in the area of the form of business ownership wherein an investor establishes a business such that tax liability is reduced to the minimum. This problem is identifiable with the companies assessed to tax on profit at a rate (currently 30%) before dividends are distributed to owners. For instance, two businesses with similar investment, sales and profit potentials may pay widely different income taxes because they have different ownership forms. This gives advantage to the bigger and strong business to pay lower income taxes because it is not incorporated.  Because of this advantage also, investors often choose to establish either a partnership or sole proprietorship although the nature of their business indicates that it should be a corporation, all due to tax advantage.  Thus, most of Nigerian companies, either in small-scale or medium-scale areas register their businesses in partnership and proprietorship to evade the higher company income tax rate for corporations. After these problems are realized, the federal government of Nigeria would eventually hold on to its main objective of setting up income taxes to help finance government projects and infrastructures. References: 1.    An Evaluation Of The Relevance Of Pioneer Income Tax Relief As An Alternative Investment To Companies In Nigeria, The Nigerian Observer, http://www.nigerianobservernews.com/3122008/features/features3.html, retrieved 24 April, 2011.   2.    Buettner, Thiess and Clemens Fuest. (2010). The role of the corporate income tax as an automatic stabilizer. International tax and Public Finance, Volume 17, Number 6, 686-69. Retrieved from   http://www.springerlink.com/content/k7043w4045733347/.       3.      Hadaycolar1, 2008. The Problems and Prospects of Tax Collection, Discovering, http://bizcovering.com/accounting/the-problems-and-prospects-of-tax-collection, retrieved 24 April 2011.   4.    Taxes in Nigeria, Nigeria Exchange Business, http://www.ngex.com/business/public/newsinfo.php?nid=2, retrieved 24 April 2011.

Title: Importance of Company Income Tax in Nigeria

Title: Importance of Company Income Tax in Nigeria The importance of corporate income tax as a primary and a major source generating...

A Sample Recommendation Report

A MIX-USED RECREATION AND COMMERCIAL SHOPPING ARCADE AT THE SUBURBAN AREA OF CITY OF BEIJING, CHINA RECOMMENDATIONSAssessment of three risks unique to any construction project as socio-economic factors (environmental protection, public safety regulation, economic instability and exchange rate fluctuation); organisational relationships (contractual relations, attitudes of participants and communication) and technological problems (design assumptions, site conditions, construction procedures and construction occupational safety) must be considered. Increased demand for socially responsible investor, community activism, ever-changing client expectations and escalating pressures to comply with corporate good governance rules. Effective justification would be achieved and aligned to specific roles, management and leadership must be ensured.In this project implementation plan, risk management plan for construction will be formulated. The risk management plan will include the methodologies, roles and responsibilities, timing, risk categories, definition of risk probability and impact and reporting schemas. There will be a risk officer to be assigned who will collaborate with the project manager. The project manager has the responsibility to incorporate resources and time requirement in order to execute the risk management plan in the project budget and schedule. It is also the manager’s responsibility to develop, distribute and implement the risk management plan and coordinate with the risk owners to monitor risks and implement corrective actions. The responsibility of the project team is to identify and describe risks and assess the probability of risk occurrence in the site as well as assess the impact of the risk(s) identified. The project team will also perform the risk response and assist the project manager with risk monitoring and control. The risk owner, on the other hand, has the responsibility to develop and update the risk response strategies. S/he will also have the jurisdiction to monitor the risk and inform the project manager of the threat of emerging risks or opportunities for this mix-use project.Risk will be identified based on applicable risk management handbook and sample risk list. The analysis of risk will be the quantitative risk analysis for the purpose of estimating the risk that the project will finish within objectives and estimating the contingency needed for the cost and schedule. Risk analysis will be used to identify the best decisions in the project site. The risk response strategy will center on deciding on th4 actions to be taken in response to residual risk, plan response to residual risk and then communicate mitigating strategy and response plan to risk review team. The risk management plan will be revised periodically and the changes will be reported to the project manager.Seven of the project limits and exclusions are identified. The limits and exclusions of such project consist of:<ul style="margin-top: 0in;" type="square"><li class="MsoNormal" style="line-height: 200%; mso-list: l0 level1 lfo1; tab-stops: list .5in;">Construction standards and obligations of the builder will be only define in warranty contract</li><li class="MsoNormal" style="line-height: 200%; mso-list: l0 level1 lfo1; tab-stops: list .5in;">Submission of requirements will be assigned to the project manager including site safety plan and site plan</li><li class="MsoNormal" style="line-height: 200%; mso-list: l0 level1 lfo1; tab-stops: list .5in;">Periodic inspection of construction will be implemented </li><li class="MsoNormal" style="line-height: 200%; mso-list: l0 level1 lfo1; tab-stops: list .5in;">Warranty of habitability will be required </li><li class="MsoNormal" style="line-height: 200%; mso-list: l0 level1 lfo1; tab-stops: list .5in;">Authority having jurisdiction will have the exclusive right to stop the construction operation </li><li class="MsoNormal" style="line-height: 200%; mso-list: l0 level1 lfo1; tab-stops: list .5in;">Corrective actions will be allotted with 1 month period</li></ul>On the other hand, there are sustainability and legal issues that should be considered. Practicality of green office development is realised on the need to be viable within market constraints, on offering value for money and on providing genuine reduction in running costs. Making the construction building friendly by means of integrating sustainability issues which should be from the design stage onwards to the construction stage should be considered. Storage and waste recycling facilities are two among the acceptable and efficient waste management techniques in buildings. Construction project managers are required to provide clients with options, alternatives and solutions regarding built environment- related problems like environmental design issues. Sound recycling methods and appropriate infrastructures that are built on the waste hierarchy. Effectively managing recoverable resources for the mix-use building towards the route of greener specifications is also a must. Waste management has been recognised internationally as one of the key aspects of the built environment, with impacts on energy, construction and pollution systems that are driven not just be social dynamics but also industrial management and performance. Focus should be on the specification of environmental sustainability of buildings, the promotion of environmental credentials and benefits and the improvement the environmental performance of the buildings.The construction industry is required to comply with sustainable construction regulations and policies. Completion of the task in lieu with the specified period in the contracts must be regulated internally. Project managers should learn to question each new element emerging during the initiation and planning, most specifically, as it can impact the result of other processes. Project managers make the client aware of the planned changes so that clients could establish new deadlines, adjust project plans and reschedule work. The construction industry operates within a heavily regulated business environment as it is subjected to a large number of governmental and legislative requirements. All change requests must be approved by the client within a specified number of hours/days upon the receipt of the change request. Written signed documents of approval or denial of the change request from both parties should be a priority and establish a change control budget and schedule variance to which changes could be decremented. Laws and legislatives must be adhered into since these will drive the sustainability in the long run by which environmental impact assessment. Non-statutory and statutory pressures also apply in the construction industry.

A Sample Recommendation Report

A MIX-USED RECREATION AND COMMERCIAL SHOPPING ARCADE AT THE SUBURBAN AREA OF CITY OF BEIJING, CHINA RECOMMENDATIONS Assessment of three risk...

SWOT Analysis of the Cosmetics Industry

Introduction             The cosmetics industry plays a significant part in the economy.  In this sense, case studies prove to be useful since it provide findings as to the past and current situation of the industry.  Moreover, it will present recommendations based upon the perceived findings.  This case study can be classified according to the famous (SWOT) Strength, Weaknesses, Opportunities, and Threats format. Strength             During the three decades, from 1970 to 1990, the cosmetics industry gained momentum in its extensive development through per capita consumption.  Even some segments may vary; the cosmetic industry is near maturity.  The current annual retail sales of the industry totaled up to $14.5 billion.              The first quarter of this current year has seen a demand beginning to revive and trend is expected to continue well into the following year.  Weaknesses             Accounting to the past developments, the cosmetics industry has never been always in such a case.  The industry is no longer recession-proof and is now bound for depressions and declinations.  Actually, the sales in the past year are slow moving because of downed consumer spending.  Consumers that time then tend to settle for the less expensive lines.              Another setback of the industry is the demand-price ratio.  Within the past five years, the prices were invariable and steady but promotion budgets were growing and getting greater than ever.  Opportunities             In keeping away from a potential head-on competition, a strategy of focusing on special niches proved to be effective especially in the struggle with the industry leaders.  This has been a great line of attack adopted by smaller companies in their contest with the market leaders.  They survive and exist through specializing in niches, differentiating the product lines, and focusing on market segment.              A potential huge market has been spotted on men as they account for 50% of adult population that consume one-fifth of cosmetic sales.  The failure of the market leaders in such opportunity provides hint to smaller companies as to what would be the proper and better approach to the market.              Furthermore, the senior citizen population is a large growing market segment which should be given focus as the population’s needs were not being met.  Threats             Notwithstanding the apparent growth of the cosmetic industry during the past four decades, there are currently more than 700 growing cosmetic companies competing in the market.  Additionally, there are also market leaders that dominate the cosmetic industry.  Consequently, it creates stiff and intensifying competition especially to those smaller companies as market leaders are putting pressure on these smaller cosmetic companies.  Conclusion and Recommendations             As stated above, the configuration makes it clear enough for the company on where to focus its strategy.  That is, the focal point of such strategy should be on the opportunities keeping in mind the threats.  The strengths of the industry should also be maintained through the awareness of its weaknesses.              This SWOT structure provided clear and definite way in formulating strategies and approach to the cosmetic market.  It gave attentiveness by laying past and current findings that is of great significance to the market approach.

SWOT Analysis of the Cosmetics Industry

Introduction The cosmetics industry plays a significant part in the economy. In this sense, case studies ...

Renal Failure

Renal Failure Introduction Human health is the main focus of the health care providers and through the intervention of the technology and medicines, the health and wellness can be promoted. Many of the health care providers are aiming to achieve the medical innovation that can satisfy and be suitable in the needs of the patients. Most of the medical practitioners are aware of the changes happening and this created a great impact in the worth of the health of the people in the world. Many of the health organizations are collaborating to provide the adequate help that the patients need. The Renal Failure Renal failure or acute renal failure is the disability of the kidney to work in a normal way. The human kidneys remove waste products and help to balance the intake of water, salt, and other minerals in the blood. When the kidney failed to perform these actions, the waste products, fluids, and minerals such as electrolytes will build up in human body that will result in internal body problems and can be deadly.  The causes of the renal failure in various circumstances like a sudden, serious heavy blood loss came from an injury, or a body infection called sepsis that reduce blood flow to the kidneys. With a not enough fluid in the body or dehydration is another part of harming the kidneys. Medicines, poisons, or infections can also cause renal failure which can be mostly seen on the patients who have serious, long-term health problems. Antibiotics, pain medicines, and even blood pressure inhibitors. Another indication for the failure is the sudden blockage caused by the kidney stones, tumor, injury or an enlarged prostate gland can stops urine from flowing out of the kidneys is another cause of acute renal failure (Hurley, 2000). According to the tests, the symptoms of getting the renal failure are very evident. The patient experience little and sometimes no urine when urinating, lose of appetites, nausea and vomiting. The health care providers often observed the swelling of the patient’s feet and legs, the paranoia, anxiety or restlessness and sleepy attitude of the patient, and often complain about the chest pain. Signs and Symptoms The early clinical signs of the renal failure are vague and nonspecific like the lethargy, anorexia, nausea, depression, vomiting diarrhea, and dehydration. In the later stages of the renal failure, the systematic changes will be noticeable such as the weakness of the body, respiratory distress, and the worst id coma. The recognition of the disease needs to have therapy that might trigger to the full salvage of the kidney (Hurley, 2000). Renal failure is a serious and rapidly advancing condition that can increase the mortality, therefore is should be diagnosed and treated very promptly (Cetinkaya, et al., 2009). Diagnosis The primary indication of the renal failure is either oliguric or anuric (Labato and Ross, 2003). Experts recognize the hemodialysis as an effective way to treat the oliguric and non-oliguric renal failure. The patient may have the complication in the system if there are presence of any cerebral malaria, acidosis, and hyperparasitemia and aside form that, there are many other recognized mechanisms that may contribute to the development of the renal failure. Most of the victims of the renal failure are the adults of Southeast Asia (Wilairatana, et al., 1999). The history and physical examination are essential in the diagnosis of the renal failure. Through the series of examination, the results of urinalysis, laboratory investigations, and imaging studies. There should be an effort in determining the presence and cause that might contribute to the enhancement of the diagnosis and therapy of the renal failure (Hurley, 2000). Conclusion The renal failure became common in the society and its existence also became a major challenge in medicine and laboratory practices. Because of the unrelenting behavior of the people in using their body, the consequences appear in the presence of disease in the human body. The renal failure can be avoided if the people are doing all of the strategies to prevent it. Once the immune system of the body failed, the other following diseases might attack and use its weakness.  A renal failure may occur within hours after the injury to the kidneys. In addition, the early recognition of the disease, having the knowledge regarding the risk factors, and the anticipation of the renal damage are the key to the successful of the treatment, medication, and management of the patients. The responsibility of the people and the health care providers should focus on the improvement of the health and well-being of the people especially on those people who are admitted with renal failure.     References: Cetinkaya, R., Uyanik, A., Keles, M., & Bilen, Y., 2009. Rhabdomyolysis-Related Acute Renal Failure and Bi-Phasic Calcium Metabolism. Pak Journal of Medical Science, Vol. 25 No. 1. [Online] Available at: http://www.pjms.com.pk/issues/janmar09/pdf/31.cr03.pdf. [Accessed 12 Feb 2010]. Hurley, K., 2000. Acute Renal Failure. [Online] Available at: www.walthamusa.com/articles/Hurley.pdf. [Accessed 12 Feb 2010]. Labato, M., & Ross, L., 2003. Tufts Clinical Case study: Treatment of Leptospirosis/ Acute Renal Failure. [Online] Available at: http://www.tufts.edu/vet/vet_common/pdf/petinfo/dvm/case_april2003.pdf. [Accessed 12 Feb 2010]. Wilairatana, P., Westerlund, E., Aursudkji, B., Vannaphan, S., Krudsood, S., Viriyavejakul, P., Chokejindachai, W., Treeprasertsuk, S., Srisuriya, P., Gordeuk, V., Brittenham, G., Neild, G., & Looareesuwan, S., 1999. Treatment of Malarial Acute Renal Failure by Hemodialysis, The American Society of Tropical Medicine and Hygiene, Vol. 60, No. 2. [Online] Available at: http://www.ajtmh.org/cgi/reprint/60/2/233.pdf. [Accessed 12 Feb 2010].

Renal Failure

Renal Failure Introduction Human health is the main focus of the health care providers and through the intervention of the technology...

Swatch watch

Swatch Watch U.S.A.   1. Swatch is a unique success story. Why has the company been so successful? Was it important that the Swiss watch industry recapture the lower end of the market? Why? Why not?             The Swatch watch was originally intended to re-capture the entry level market share lost by Swiss manufacturers during the aggressive growth of Japanese watch companies such as Seiko in the 1960s and 1970s, and to re-popularize analog watches at the time when digital watches had achieved wide popularity. The launch of the new Swatch brand in 1983 was marked by bold new styling and design. The quartz watch was redesigned for manufacturing efficiency and fewer parts. This combination of marketing and manufacturing expertise restored Switzerland as a major player in the world wristwatch market (             The two primary reasons for the success of Swatch is the perfect marketing strategy of the company and the quality and the design of each and every watch they are launching. The company has different varieties of watches for different age of their target customer, and because of the quality of the product, Swatch watch is no longer just a simple everyday watch but one of the hot collectible items in the world today. The company also makes sure that they have a series of new watches with different styles for every season, every special occasion and every event in the world.             The design of the watch is also remarkable, because of the talented designers the company hires. A customer can choose from a variety of designs that fits his/ her moods and even culture. That is the reason why the Swatch watch is not only popular in the United State but in the whole world. The watch designers are making sure that every design of every series will meet the expectation of the customers.             Fine watches were more than great accessories: They are investments that can become heirlooms. As one watch manufacturer’s advertising slogan states, you never actually own it; “you merely look after it for the next generation.” That’s why after-sale servicing of the timepieces is critical to its longevity ( 2003). That is the reason why those first edition and series of Swatch watches are now worthy and rare.              Before, Swatches are available in every store and available in affordable price, but now, it is the opposite. This is due to more than one factor including the artistic design of the Swatch watches like new innovations, marketing strategies and strategic distributions system set up by Swatch Inc. Swatch capitalized on the idea of product line extensions and variations like no other company has. Swatch, Inc. knew that in order to keep its interest up beyond the 80s craze it had to make some changes (             It was important that the Swiss watch industry recaptured the lower end of the market. By doing this, the sales and the industry of the Swiss watch will not die and it will still be visible and available in different stores, and ordinary people with the average income can still experience and use the quality and fashion of the Swiss watch, but if we are going to talk about Swatch recapturing the lower end of the market that will be a far cry from now.             2. Do you see any parallels between the decline of the Swiss watch industry and other Western industries?             Asia is becoming active in manufacturing and exporting of their products. China who is now involved in the global manufacturing market and she is beginning to establish and create the image as the World’s manufacturer. Technology is also part of the expertise of Asia; Japan is now one of the most advanced countries in terms of machines and different infrastructures. Most of the products of China are now available in different parts of the globe in very low prices, almost half of the price of products from other countries.  However the quality is another topic.             Example of this is the decline of the shoe industry in America in 1992. This is because of the North American Free Trade Area. Mexico, now, can offer cheaper shoe ware. Because of this, the production of shoes in America declined about 2 percent from 182 million pairs a year. Slippers declined by 4 percent to 32.6 million pairs; men’s footwear by 3 percent to 42.2 million pairs; and women’s footwear by 3 percent to 59.8 million pairs (Byron, 1992). Because of the low-cost shoe wear from Mexico, the shoe industry in America decline. This is just like the current situation of the Philippines. Because of cheap shoes from Korea and China, the shoe industry here began to decline. Most of the time, the consequence of low-cost products is low-quality, because most of the raw material used is of low-quality. Other examples are the textile and clothing industry, and if not because of the use of technology and marketing strategy, these two industries will never recover.     3. Evaluate the cultural dimension of the Swatch story, taking into account such practices as the willingness of taking into account such practices as the willingness to bring in people from other industries, to delegate authority to younger executives, and to employ new media such as rock concerts and music videos.             Swatch is also connected to events that will convince the people specially the youth to be in sport as well as to promote the culture of a certain place and the people in that place. A great example of this is the connection of Swatch to Olympics. Swatch was the official timekeeper of Olympics 1996, 2000 and 20004. Swatch is also launching new designs of swatch watch every Olympics. This will not only promote the world event, but also promote the culture and the history of the Olympics. This will also show the unity of the world and how the world gathers to promote sport in the world.             Swatch is also into entertainment and music, in partnership with MTV. They are giving different contests like the latest one which is the MTV’s best shows ever. This is a contest for the MTV viewers that will measure the creativity and sense of humor of the viewer to create the craziest and wackiest ping-pong obstacle. The winner will receive a brand new kaleidoscopic Swatch Puzzle Motion watch .  This will not only help the MTV channel gain more viewer but also help the viewers to see the lighter side of life, by joining in a somewhat useless contest but enjoying it and using their talent on it.             Another is the Swatch FIVB 2007 World Championship, in partnership with the International Volleyball Federation. Through this project, Swatch supports the growth of public and media interest in beach volleyball, appreciated worldwide as one of the most rapidly developing summer sports             Swatch is also doing alternatives Olympics featuring crazy and unique entertaining sports events against the clock that will take place in three Asian cities at busy citadels             With the help of Swatch to other organization in improving their technological capability, Swatch helps each organization to improve the performance of that organization to do better about the activity or objective and to meet their goal in serving the world. 4. Swatch created a new market – can they continue to expand the market? What must they do to defend their position to the market?             Swatch was the savior of the Swiss swatch industry and the most successful wristwatch of all time. It had survived from a very difficult economic problem and become the pioneer of the Swiss watch industry in the world again. From 1983, its already 24 years of existence, and the fact that the company is still here, Swatch watches are still in the collection items of the collectors and still in the wrist of other users, then Swatch will continue to grow and expand.             Swatch has diversified its offerings from one kind of watch. It now sells more than a dozen different types of watches, including the Irony series that features metal-bodied watches; the Scuba series that features diving watches; and the Skin family, thin and flat bodied watches. The company even offer an Internet-connected watch that can download stock quotes, news headlines, weather reports and other data. This is belong to the Paparazzi series . In addition to that, Swatch is now offering Flik-Flak for children and diamond-decorated Swatches for grown-ups.             Swatch must continue their performance and work. They must continue to surprise the customer to maintain the excitement factor that will catch the attention of the customer. The company must continue to research about their target market and must use new and latest technology that will fit the taste, the needs and wants, the climate and other geographical factor of the target customer. They must maintain the quality of the timepieces where they were known before up to now.             The company must continue on what they have started and continue to maintain the study of change and the factors that will affect the taste and needs of their target customer.     5. What do you think of Swatch’s chances for success as a total fashion enterprise? Do you agree with the management’s extension of the swatch brand name to other products? Why? Why not?             The plan of the Swatch to become a total fashion enterprise is a 50/50 situation. Because swatch was known as a Swiss swatch company for a very long time, it will be hard for the customer to adopt the idea that Swatch is now a total fashion enterprise. There will be questions that will ask if the quality of the new line of products is as good as the watches, because the people are used to the thinking that Swatch is for Swiss watches only. Also, the competition of the product that they want to plunge to is fierce, because there are already lots of names that are well-known in the sports wear clothes and eyewear. It will be hard to compete with these giant names such as the Adidas.               I agree with the management’s extension of the swatch brand because it will only mean that the company is expanding and they are doing this for the satisfaction of their customer. This will also mean improvement to the part of the company and it will add asset and money in-flow to the company.             This management’s extension will also help the company to advertise their timepieces using their planned extension product such as notebooks, pen, eyewear and other sports wear. It will also add publicity because product like this will not cost much, this will serve as a vital advertisement.             Business is a matter of experimenting and learning, the company will never know if this will click if they will not try it, and most of successful businesses has all started in slow sales and then bloom. The same way as, it will surely hit the financial status of the company if the extension will flop, but at least there is always a lesson learned. The company may apply what they have learned in that mistake and apply it for their future decision-making and future plans.          6. Swatch is a classic example of marketing success through creativity. What lessons can be learned from their experience?             The first lesson that other companies can learn from the example of the Swatch is the quality of the product. The quality of the product is always the main reason why customers buy what they need and what they want. That is the basis why most of them are looking and buying their goods and product from a known and trusted name in industry. Just like Swatch that built a quality impression to customers, up to now, their customers are expecting for quality timepieces. Another reason is that the company uses a well planned marketing strategy by grouping well their target market and giving each group different approach. The company also hired talented artists to design their products in accordance to the wants and needs of the target market. Also all the designs are up-to-date and will surely catch the attention of the customers, making it not only a collectible expensive watches but also watches that will match the mood of the customer and the mood of the world. No wonder that it became a fashion hit during 80s up until now. Another is the use of modern technology and art in one. Just like the Internet watch that will be connected to the Internet to get important data like the weather as well as the internet time. This will not only catch the attention of the previous Swatch users but also those computer and Internet enthusiasts and technology-thirsty-individual.             The continuous change and launching of different products is also one of the most important activities of any company. This is to ensure that the customer is still seeing something new that will urge them to continue to support the products.             Advertising is also one of the factors of success of the Swatch watch. According to  of Orion Pictures, “it is the thing you look for, ache for.”  Advertisement serves as an attention caller of the product. This will help the company to show and introduce the product to the target market. By the use of colorful and animated advertisement of Swatch, it became successful.

Swatch watch

Swatch Watch U.S.A. 1. Swatch is a unique success story. Why has the company been so successful? Was it important that the Swiss w...