E-Commerce and IT Security Essay Example | Topics and Well Written Essays - 2500 words

E-Commerce and IT Security - Essay Example initial forms, cell phones had specific and limited operational potentials; today cell phones have development a lot in order to respond to their new role as a primary mode of communication – an indicative example is the BlackBerry, a cell phone with advanced capabilities – for instance the Organiser or the GPS (referring to the Smartphone features, see the firm’s website); on the other hand, the fact that mobile phone has become the primary mode of communication has led to another problem: the social life of people takes new forms; the isolation of individuals is promoting; in this context, the mobile phone is no longer just a convenience; this change of the role of mobile phones should be reviewed. It should be noted that the above initiative is expected to face strong opposition if taking into consideration the fact that mobile phone is regarded as related with daily life at such a level that the warnings on the risks from its extensive use are ignored  œ like in the case of ‘electrosensitivity’ a health problem related with the use of mobile phone (Rubin et al., 2008, p.1). On the other hand, even in cases that rules were set for the use of mobile phone (for instance, when driving) these rules were not applied (Walsh et al., 2008, p.1893). Current paper examines key points on the use and the advances of mobile phones, e-commerce and IT-security aiming to explain their development internationally. Airtexting offers the ability to communicate ‘in silence’ – i.e. without actually speaking. This means that the people around are not likely to notice the specific activity; however, in practice this benefit of airtexting is lost because of a severe disadvantage: the ability of anyone near the sender to read the text of the message. At this point a dilemma is set? Is privacy of higher importance than the need for communication? It depends on each person’s perceptions and experiences. From a personal view, I would characterize this feature as

Hunting and animals Essay Example for Free

Hunting and animals Essay Charles Dickens once said, â€Å"There is a passion for hunting something deeply implanted in the human breast. † I agree with this quote. Hunting is very exciting and fun. However, many disagree with me. No one rides the fence though. You either think that hunting is good or that hunting is bad. What do you believe? Do you think hunting is positive or negative? I believe hunting is good because it helps feed those in need, it helps control the population of wild animals, and it helps farmers who may have animals on their land they want to get rid of. A lot of people look at hunting and think of all the gruesome things we are going to do to Bambi. They never stop to think about what the hunter is doing with the game. Hunters aren’t just killing animals for fun, they use the meat to either eat or donate it. Several hunters give their game to people in need. They donate their meat to homeless shelters or food banks for less fortunate people that might not be able to afford to put enough food on the table. That way the people in need will be able to have a little bit extra on their plate. Hunting also helps control the population of wild animals. You can only hunt during a certain period of time during the year so that the animals are able to reproduce and won’t become extinct. You are also limited to the amount of game you can get. That way it won’t become a chaotic free-for-all and protects the animals from being wiped out. However, if hunting wasn’t legal, the population of wild animals would skyrocket. This would cause a boost in the already high number of car crashes due to animals, such as deer standing in the middle of the road. According to State Farm, an estimated 1. 5 million vehicles collide with deer in the United States. This caused over $1. 1 billion in property damage. These crashes also caused several injuries and deaths. Hunters must also pay to get their hunting license. The money they spend for their licenses go back to the conservation of the environment. Finally, hunting also gets rid of unwanted pests. Several animals annoy farmers and other land owners by messing with the farmer’s crops. Animals will go through the fields and eat the crops that the farmers can go out of business because the crops aren’t plentiful or good enough. For this reason we need hunters because farmers wouldn’t be able to succeed and all of us would suffer because the less crops coming into the stores, the more money the stores are going to ask for the customers to pay for the product. So actually vegetarians depend on hunters. Most vegetarians buy their vegetables from local stores. Hunters get rid of the animals that would ruin the food vegetarians would buy. Many people think hunting is wrong simply because they don’t look at the benefits that come with hunting. Hunting has many benefits including feeding others, controlling wildlife population, and helping farmers get rid of unwanted pests. For most hunters, the reward isn’t killing animals, it’s knowing they helped people that may not be able to survive or succeed without them. That’s what boosts my passion to hunt.

Study Of The Vat System In Ethiopia Finance Essay

Study Of The Vat System In Ethiopia Finance Essay Government collects revenue from different types of sources to invest for public services like education, health, road and infrastructure distributes equally to the public. This revenue will be the one in which it levies from different income is called a tax. A tax is a blood vessel of a country for development, most of developed countries their tax harmonies are very attractive and strong, the people are well known about the tax what and why you are pay, if you are not pay you accept like you didnt accomplished your duty even your right. How ever in most Sahara counties like Ethiopia the people do not well understand about the necessity of the tax what and why you are pay, thats why the fraudulent and smugglers would be many and high developing country. Hence the problem of tax collection and assessment in Ethiopia is the gap between the taxpayers willingness to pay tax is as a major with different implementation and other problems by the tax collectors. In general in Ethiopia, where the awareness of taxpayers, the culture of paying taxes and the capacity of tax administrators appear poor. The tax system should be balance the economic activity and expected the people on the ability to pay a tax in proportion to their level of income. From the broad concepts of taxation the tax should be divided in to two major groups. These are direct and indirect tax, from these indirect tax the one in which highly Comprehensive that includes producers, wholesalers and retailers is the value added Tax (VAT). The value added tax (VAT) is a new tax system introduced in Ethiopia since 2003 as a Replacement to sales tax.This tax collects from domestic transaction and importation of goods. Where this tax is replaced the sales tax the assumption was the sales tax does not collect on added value, the value added tax minimizes the damage that may be caused by attempts to avoid and evade the tax and helps to ascertain the profit obtained by the tax payers and the tax initiates saving and investment because the tax is levied on consumable goods and services and does not tax capital and enhance economic growth and improves the ratio relationship between gross domestic product and government revenue. And has a proclamation, cites as a proclamation No. 285/2002. This paper will state the current main issues of VAT administration like organizational structure, staffing and training, Tax Payers Identification and Automation, invoicing and book keeping Requirements, controlling of filing and payment, Audit of VAT, Refunds management, penalties and cost of administration and compliances with its strength and weakness in Ethiopias as follows 2. OBJECTIVE OF THE STUDY How it works the Administration and compliance of VAT system in Ethiopia with its positive and negative during implementation of the current system and explains what compliance risks there are and why and how the risks occur over all those problems will be discussed and further the solutions shall be recommended in the report of study. 3. METHODOLOGY OF THE STUDY The study is gathered from different secondary data of annual reports and from assessment of different researches of administration of VAT system In Ethiopia by different Authors. 4. SCOPE OF THE STUDY The study is limited on the current of VAT administration in Ethiopian and compliance risks With its strength and weakness in which applies will be generalized. 5. DEFINITIONS A value added tax is a modern tax system and broad based .It replaces the sales tax, have two rates 15% and 0% with exemptions of the tax. The threshold is based on the annual sales of goods and services above 500,000 Ethiopia birr. Have two types of registration that is obligatory and voluntary registration, the voluntary registrants are registered when 75% their sales are supplied for VAT registered. The reports are monthly which provides in the declaration format whether it credit or nil. Any taxpayers who are not registered for VAT automatically payable to turn over tax (TOT). The exemption in VAT also applies in TOT. 6 .ANALYSIS (MAIN BODY) Value added tax in Ethiopia introduce in the year 2003 cited as proclamation No. 285/2002 which replaces the sales tax with the assumptions mentioned in the introduction part. The current Ethiopia Revenue and Customs Authority (ERCA) was Federal Inland Revenue Authority (FIRA) before 2008. During the period of FIRA the VAT would introduced and implemented in our country and still exercises after merging of FIRA and Customs Authority. The administration of VAT includes organizational structure, staffing and training, Tax Payers Identification and Automation, invoicing and book keeping Requirements, controlling of filing and payment, Audit of VAT, Refunds management, penalties and cost of administration all these activities are pertain to how applies and affects the government revenue and strategy properly will be describe as follows: 6.1 Organizational structure, staffing and training Ethiopia Revenue Authority should be taken an organizational structure for VAT to be implemented through the branches of the Authority and the staff recruited and trained during the preparation of the VAT introduced. Hence due the complication of the system in the Ethiopia case a special VAT unit in FIRA was setting up. Along this line, there were efforts to design the organization structure and to determine the number of staff to be trained and deployed. Some have been taken from the ex-sales tax unit, some have gone from the tax reform program and the Ministry of Revenue and some have been newly recruited. At present, the newly introduced Value Added Tax is administered by a newly established department located at the Mexico square and some branches in the country and by the Ethiopian Revenue and customs Authority. The new department in ERCA is answerable to the General Manager. The staffs are graduates of accounting, economics and the management profession. The organo-gram and staff assignment is depicted in the following diagram. General Manager ERCA Tax Payers registration and Education Division (7) VAT DEPARTMENT Head (5) VAT Administration (2) Revenue Collection and Enforcement Assessment and Audit Division Revenue Accounts and Consolidation Diagram 1:- Organo- gram of the VAT Department By: Arega Hailu Teffera June/2004 Even though, the VAT is computerized, considering the current and future challenges, the VAT department requires additional personnel in all areas- taxpayer education and service, accounting and collection, enforcement and audit. Efforts currently underway within the Ministry and ERCA to strengthen the VAT administration, to improve service delivery, training of staff should continue to address the shortfall encountered. Specially, the administration should focus in strengthening its audit and enforcement wings. 6.2 Tax Payers Identification and Automation Taxpayer Identification Number (TIN) and VAT SIGTAS were implemented during 2000-2003. These systems have been operational by the FIRA and regional states and city administrations revenue authorities through country-wide network As earlier described the system introduced during Federal In land Revenue Authority where it is Ethiopian Revenue and Customs Authority (ERCA). The system is an important for efficient and effective tax and customs administration. Any taxpayer has only one identification number; this will be used for VAT purpose, for with holding tax, for property tax e.t.c. In our country case taxpayers couldnt used different identification number. Except The trade license number issued by Ministry of Trade and Industry Automation of VAT administration commenced with a simple software developed by a local IT firm. In an attempt to deploy better software that integrates the different functions and processes of VAT administration, the government entered an agreement with a Canadian firm known as CRC-SOGEMA in April 2003. The software development project, VAT SIGTAS, was finalized and made operational at the VAT Department during February 2004. Later on, the new software rolled out to the regional branches of the ERCA. It was also made operational in four regional states and two city administration revenue authorities following the delegation of VAT administration. Large taxpayers, started applying VAT SIGTAS in October 2005 upon the decision of the tax authority to administer all taxes of large taxpayers under one office. Previously the large taxpayers used to settle their VAT obligations at the VAT Department. The proper implementation of SIGTAS all taxes would help realize the following anticipated benefits of the project: increased revenues and enhanced control, better service to taxpayers, standardize practices throughout operational departments, reduction of non-value adding activities, real-time management (reminders, remittances, etc.), and Integrated management of all taxes (especially for audit). The regional and city administration tax offices are also using the new system for their VAT operations with the previous VAT functionalities provided unchanged. Efforts are underway to deploy SIGTAS all taxes, with certain modifications, in all regional states and city administrations. The CRC-SOGEMA has already conducted requirements study. 6.3 invoicing and book keeping Requirements Is a very important for issuance of invoices during transaction of VAT system these invoices are printed by registered printing press after getting approval from ERCA. The invoices are separately printed for taxable and exempted transactions. In addition to the printing of invoice recording are mandatory for every VAT registered and required separate of taxable invoice and exempted. The VAT proclamation stipulates that VAT registrants should keep records of account for at least 10 years. However, due to lack of tax administrators follow-up and control, lack of awareness among the society and the prevalence of poverty.these rules are not applied perfectly as to the law required many problems faced with getting invoices, using duplicated invoices, lack of consistency in using invoice, most business holds two books ;one for tax Authority and for Banks . usually the understated income holds book for tax Authority and the over stated book would be for Banks, Do not use invoices approved by the Authority, dealing with buyer to issue the lower price in the invoice , also issue fraudulent invoices using invented VAT numbers of their own and collect VAT for their own e.t.c. These will be paralyzing the function of revenue as a whole. In order to solve this problem of invoicing the ERCA gets the expiriance from Latine America to be used the electronical cash registered at retailer on a net work with the SIGTAS. 6.4 controlling of filing and payment According to proclamation No. 285, Article 26/1, every registerd person is required to file VAT return with ERCA for each accounting period and to pay the tax for accounting period by the deadline for filling the VAT return. Article 26/2 , the VAT return for every accounting period shall be filled no later than the last day of the calendar month following the accounting period, where as VAT on taxable imports is collected at Customs and made by C.P.O automatically. The VAT liability is computed based on the invoice credit method in that the registered person will remit the difference between VAT received and VAT paid during transactions conducted during the accounting period. ERCA made a controlling and filing of VAT using computerized system to administer VAT properly authorities use computer programs, namely: Standard Integrated Government Tax Administration System (SIGTAS) and Automated System for Customs Data Management (ASYCUDA). The computer programs are used to maintain taxpayer register and process VAT returns. Detection of non-filers seems to be carried out mainly manually. The authority tries to identify non-filers in collaboration with the Ministry of Trade and Industry. In Ethiopia every trader is required to renew business license annually with the pertinent offices under the Ministry of Trade and Industry or regional governments. To renew business licenses, traders are required to produce evidence from tax authorities that all taxes have been Paid. The tax authorities on their part, before providing the evidence to taxpayers, 6.5, Audit of VAT Auditing is a basic measuring of for effective tax collection, Audit of VAT in our country was very complicated before the introduction of computerized the tax system, due to different fraudulent of using invoice as mentioned in the above invoicing and book keeping requirements. However, the audit case by the audit selection committee. The selection criteria include; credit declaration, nil VAT declaration, non filers, unusual VAT filing and information obtained from third parties and customs decleracion. Based on the above selected criteria would be subject to audit. Most of VAT registrant provides monthly report as credit or nil. This is the effect of tax evasion by the taxpayers. All these problems affect the potential of revenue this would be due to lack of taxpayers awareness, human resources auditor in particular, the number of VAT registrant compare to auditors or the employees in tax authority is very low they cannot cover by the actual current employees in the ERCA. 6.6 Refunds Management The VAT proclamation No. 285/2002 Article 27/1 stated that at least 25% of the value of a a registered persons taxable transaction for the accounting period is taxed at zero rate, the ERCA shall refund the amount of the VAT applied as a credit in excess of the amount of VAT charged for the accounting period within two months after the registered person files an application for refund, accompanied by documentary proof of payment of the excess amount. The second Article 27/2 relates to unused excess credit. For non-zero rated transactions, the amount of VAT applied as a credit in excess of the amount charged for the accounting period is to be carried forward to the next five accounting periods and credit against payments for these periods. The registered person can claim refund if it has still unused excess credit at the end of the five month period. Refund claims are subject to checks and audit by the tax authority. In view of promoting export supplies, the tax authority effects VAT r efund for exporters in 15 days after checking and verifying the documents presented to it. 6.7. Penalties Taxpayers that are not compliant to the VAT law are subject to administrative criminal penalties. According to the VAT proclamation, articles 45-47 administrative penalties are imposed while persons are not registered for VAT where registration is required, when any registered person issued incorrect tax invoices, where invoices are issued without being registered, where there is underpayment and late filing of returns. Administrative fines range from a fine 100 percent of the amount of tax payable and a fine of up to 50,000 Birr. According to articles 48-59 criminal offences are liable to prosecution. A tax offence is a violation of the criminal law of the country and thus is subject to criminal charge and prosecution. Tax evasion, obstruction of tax administration, failure to notify changes in business address and business line, unauthorized VAT collection, improper tax debit and credit notes, aiding or abetting, offence by entities, offence by tax officers, offence by receivers are liable on convection to monetary fine of Birr 1000- 200,000 and imprisonment of not less than 1 year to not more than 15 years depending on the gravity of the offence. 6.8. Cost of Administration In the case of Ethiopia the cost of VAT administration must be proportional with professional standards of like developing countries. The researches indicate in most developing countries cost of administration estimates the range between 1 2% of collection. Actually low collection may not reflect efficiency but rather indicate unused of resources may occurred. In our country the administration costs are: salaries and wages and top-ups to staff deployed to VAT department, the cost of fixed assets and consumables including telephones, faxes, internet, electricity and power, fuel and lubricants etc. Since customs collects duties and taxes in a single administrative document, i.e. the customs declaration, it is very difficult to apportion the cost of administration for VAT all these costs are the total consumable of ERCAs administration cost for VAT (the above costs are only for VAT actually expend ). Therefore when take 2003 2004 FIRA Customs report the total cost of administration for VAT was 9,718,848 birr and total collection of VAT during the year would be 5,234,730,000 birr, so total administration cost was 0.00186 this is under the standard from the point of professional standards sited. ( I think this information is too late, but it can see or indicate the current performance, how ever now a day there are a lot changes to use resources effectively like the deployment of automation, recruitment of employees by allocate more budget how ever, it is not researched, but still it has a limitation) (Source: FIRA and Customs- Administration and Finance, Budget for 2003/2004 fiscal year.) Tax Payers Compliance From any taxpayer that expected they must comply with the laws and regulations of tax and customs duty. How ever as an employee of tax and customs authority the real situation of the taxpayers behavior is not what we are expected them. They are not complying with the tax and customs law. For instance with the fulfillment of the VAT registration requirement, timely reporting with the actual transaction they did, using authorized VAT collection, making true financial statement for tax purpose, providing the correct VAT invoice for any client e.t.c. consider the above issues; most of our taxpayers are not compliance. This would be faced in daily activity during tax and customs assessment and collection. Even there is a positive improvement to comply with law in changing the taxpayers attitude through different way of awareness creation. Strength on VAT administration When ever the VAT administration in Ethiopia has a problem, but there are positive actions are taken off by the Authority to facilitate the tax and customs servies with strong enforcement for non compliance taxpayers. Basically the Authority pursued the reform program in order to achieve the main objectives that are tax policy and administration reform, and customs reform and modernization. From the reforms the tax policy and administration reform have a result during the implementation would be : income tax law that was in force for more than 40 years was replaced in July 2002; VAT was introduced on January 1, 2003 to replace sales tax. Turnover tax was introduced on January 1, 2003 to apply to those taxpayers whose annual turnover is below VAT threshold. Excise tax was rationalized to more accurately reflect the current market situation. National implementation of the TIN network through the installation of communication equipment at FIRA, and City and Regional administrations sites. And taxpayers were registered for TIN. The replacement of the estimated assessment method with the more standard assessment method in order to achieve equity and administrative efficiency in connection with presumptive taxation. Tax collection and audit manuals prepared and put in use. Large Taxpayers Office and VAT Department established. Operational departments are automated as part of the modernization of the FIRA. TIN system interface with the Ethiopian Customs Authority is operational.(before merging the two Authority) Using this in mind the strength way of FIRA, currently ERCA would be perform many activities to improve services delivery and the potential of revenue on VAT administration. Thus are; The reform introduced during FIRA would take as a base to perform effectively and introduced BPR. Make extensive consultation with stake holders, comprehensive taxpayers education program and aggressive advertisement campaign. strongly used of computerized tax and customs system ( SIGTAS, TIN, ASYCUDA ++) Create positive attitude for the tax collector with good payments. Conducted comprehensive trainings on the VAT law, regulation, directives and administration techniques for tax officers drawn from different area of the country. Create strong enforcement unit on VAT 7. Measures were taken to enforce registration: for non compliant 8 Administrative and criminal cases are strongly followed-up 9. Strongly applied deterrent provisions: penalties and prosecution e.t.c, thus would be Taken to improve performance of VAT administration. 9. Basic Weakness 1. Lack of strong and follow up for non complaints 2. Lack of human resources specially VAT auditors 3. Lack of taxpayers awareness. 4. In some lack of ethics . Although VAT was successfully introduced in Ethiopia due to adequate preparations, different challenges have been faced in implementation as I have stated in VAT administration. In general ERCA faced the following challenges in VAT administration still- Resistance against VAT registration, Failure to register due to the prevalence of large informal sector, Low level of tax awareness, Suppression of taxable sales, Failure to issue invoices during transaction, Negotiate with customers during transaction to account VAT or not, Print and use of identical invoices, one registered by the FIRA and the other not, Issuance of fictitious invoices among related persons without actual transaction to overstate input VAT and claim refund, Prevalence of significant number of constant credit filers, nil-filers and non-filers, Non-remittance of VAT collected, Prevalence of missing traders, poor audit and enforcement capacity of the tax authority, and Mal-practices in the administration aspect. Recommendations From the above study I recommended as following: Recruit quality and quantity of human resource to be deployed and Training and development for staffs who will join and who have already joined. All liable businesses registered for VAT in all sectors of the economy must be registered and it needs strong and practical monitoring and controlling system. that fall within the threshold should be identified and an action to be compliant.. Must be apply frequent audit system ,donot delay the auditing. Due to lack of auditor, the auditors must selective based on the size of the business with return of tax from these. Make consistent tax educations for taxpayers in each tax Authority to create awareness. Create ethical tax servants e.t.c All the basic challenges that mentioned must be change and improve with substantial monitoring and controlling effort. Conclusions Ethiopian Government committed to improve the tax harmony in each stage of the tax authority by allocating resources with the efforts of ERCA. The effort which applied is the introduction of tax reform in Ethiopia. The Government introduced the VAT since 2003, mainly to broaden the tax base, and to compensate for revenue loss as a result of duty reduction at customs, to reduce distortions by other indirect taxes, and to encourage trade and investment. With the challenges that already stated, the performance of tax from VAT would be increase. For the increasing of VAT collection the introduction of IT has great role. The implementation of SIGTAS increases revenue collection, Real-time Management of Non-compliers, Facilitation of Assessments and Reassessments, Prompt Calculation of Penalty and Interest, Provision of Better Service to Taxpayers, these are facilitated the collection of VAT progressively. Appreciating the role of IT in VAT administration, during FIRA decided to automate the administration of all taxes in an integrated manner. Thus, the functionalities of VAT SIGTAS were extended to embrace the other taxes and ERCA would be catch-up the system and implemented successfully. SIGTAS all taxes was tested at the Large Taxpayers Office in August 2006. Currently, all tax centers of the FIRA are using SIGTAS all taxes software. The application of SIGTAS has been instrumental in improving the efficiency and effectiveness of the tax administration. And Extensive consultation with stakeholders, comprehensive taxpayer education programmed, aggressive advertisement campaign and an intense registration drive did help the tax authority. Over all the experience of Ethiopia in automating tax administration, including VAT, shows that success in IT implementation is mainly dependent upon: aggressive implementation as per schedule, strict control over procedural issues, active action in case of peculiarities, monitoring and feedback, continuous manpower development, timely provision of hardware and supporting services, and proactive and genuine participation of every member of the tax authority.

Phantom Warriors :: essays research papers

Title: Phantom Warriors ,book 1 Author: Garry A.Linderer Main characters: many LRRP’s LRP’s and Ranger nits in Vietnam   Ã‚  Ã‚  Ã‚  Ã‚  Summary: The book I read was about LRRP’s (long range reconnaissance patrol) , LRP’s (long range patrols) , and Ranger units in Vietnam. The book told stories of several different types of operations in the units most challenging times. The job of a unit of this type was to infiltrate a designated RA( recon area) stealth like as possible with a four to seven man team (sometimes larger). Once on the ground a team would set up an OP ( observation post) and would always try and remain undetected. Because of the small number of size an LRP would always avoid contact with the enemy but , the book proved to me that when confrontation was inevitable the special forces units proved themselves a truly deadly force. I would say at least ninety percent of the time LRP’s would find themselves out numbered in a confrontation. If at all possible they would try and escape but sometimes fighting your way out was the only way. The LRRP Detactchment, 1st Brigade, 101st Airborne Division had a problem like this. Staff Sergeant Papy Lynch and his team where patrolling a high activity area when there team was abutted by fifteen or twenty Viet Cong. Off the bat three men went down two seriously injured and the other shot in the head. There six man team was then a three man team. The two men at camp where busy fending off the invaders while one man that was off doing his â€Å"business† was finding his way back. He too was cought up in the unexpected fire and went down. Staff Sergeant Lynch called in the coordinates and after the ammo and grenades where almost out , air support showed up. Most of the VC where killed or ran away in fear of â€Å"Death from Above†. This was one of the most heroic stories in the book.   Ã‚  Ã‚  Ã‚  Ã‚  Weaknesses: This was a good book. I couldn’t find many weaknesses at all . The one thing I did notice was the similarity in each of the stories. It seamed liked the same thing would happen in a row. The team would usually end up running from a force of

Virtual Organization Employment Law

Globalization and the development of the Internet technology have brought serious changes in our world today. It is as if the other side of the world is just a few seconds away. Countries which previously closed their borders to the international community were forced to open up. People who were previously isolated from the rest of the world are now being brought together by the necessity for survival in this competitive world. The desire for strong trading relations with other countries forced countries to build political alliances with other countries. Corporations need to continuously grow to meet the ever-changing needs of the consumers. Riordan Manufacturing Inc is no exception. Riordan Manufacturing, Inc is currently the leader in the field of plastic injection molding. Its mission is to provide innovative solutions, products and services at a reasonable cost and to develop long-term relationships with its customers. To meet the demands of its world-wide clientele it opened its facilities in San Jose, California, Albany, Georgia, Pontiac, Michigan and Hangzhou, China. These changes, however, which were brought about by globalization also created complexities on the part of the employers insofar as employee management is concerned. The differences in cultural identities and the unique practices of employees are bound to create employee-related problems for the company. With the congregation of different people, each having his own identity, in one single company, tension and conflicts were likewise created. (Diana Ayton-Shankar) Discrimination and sexual harassment issues are also bound to arise which the company is bound to anticipate. Research shows that in a study conducted by the National Organization for Woman, they found that 80% of women surveyed in a wide variety of industries had been sexually harassed. The EEOC now handles some 5,000 new sexual harassment cases annually, double the caseload of only a few years ago. (David J. Bowman) If these concerns will not be addressed by the company, then the company may expose itself to suits. There was a case in San Francisco wherein the jury awarded the amount of more than $7M to a legal secretary harassed by a male partner in a law firm for failing to act swiftly on a sexual harassment complaint. Gerald D. Bloch) Thus, creating a non hostile and friendly working environment should also be one of the top priorities of Riordan Manufacturing, Inc. Discrimination Issues in the Workplace Since the business organization is composed of personnel coming from different countries, there is a possibility that the company may have in its employ Americans and Asians. The possib ility, therefore, of racial discrimination and sexual harassment issues among the employees is not remote. In a multi-racial organization, racial discrimination is a pressing issue which must be properly be addressed by the management. Some Managers, consciously or unconsciously prefer white employees over the black employees or Asians, considering that Riordan has facilities in China. In some business organization, the white Americans are given better work opportunities than Black Americans or Asians. In some organizations, most black employees are being hired for rank-and-file positions or they are disqualified for promotion on the simple basis of their color or race. Another issue that the Riordan Manufacturing Inc may encounter is gender discrimination. Although the labor laws expressly prohibit gender discrimination in the workplace, it is still being practiced in several business organizations. For example if Riordan Manufacturing, Inc prefers to hire male applicants over a female applicant though they are similarly qualified for the position, it will be an outright discrimination on the ground of gender discrimination. As mentioned, there is always the possibility that sexual harassment may occur in Riordan Manufacturing Inc. Sexual Harassment is defined by the EEOC as any unwelcome sexual advances, requests for sexual favors, and other verbal or physical conduct of a sexual nature when: a) submission to the conduct is made either explicitly or implicitly as condition of an individual’s employment, or b) submission to or rejection of the conduct by an individual is used as a basis for employment decisions affecting such individual, or c) the conduct has the purpose or effect of unreasonably interfering with an individual's work performance or creating an intimidating, hostile, or offensive working environment. â€Å"Preventing Sexual Harassment: A Fact Sheet For Employees†) State and Federal Statutes on the matter of discrimination are clear. Job treatment which includes the hiring of employees, firing of employees, and promotions of employees, must be based on qualifications and merit and not on race, gender, age, sexual preference, disability. (â€Å"Workplace Harassment and Employment Di scrimination†) In these cases, it is not only the legal duty of every Human Resource Manager but its ethical duty as well to incorporate in its policy manual the rules against discrimination. They must include in their policy manual that the management does not tolerate any form of discrimination in the business organization. It must define the acts that constitute discrimination. The policy manual must likewise include the procedure for filing of complaint against the person who utters discriminatory remarks or practices discrimination in the workplace and the penalty for those who will be found guilty after investigation is conducted. Indeed, communication is a key to avoiding discrimination in the workplace. There must be communication by the employer in the sense that they must inform their employees that discrimination will not be tolerated by the company and that any incident of discrimination will be seriously dealt with. There must also be communication between the offended party in the sense that both parties must be given by the management opportunity to meet so that the offending party may know that the act or remark given is offensive and discriminatory. It is possible that the other person does not have any knowledge or idea that the remark he has just uttered or the act he has just committed is offensive to the sensibilities of another. If despite the fact that he has confronted and communicated his feelings to the other person he still continues making discriminatory acts and remarks, the victim of discrimination must seek assistance from his supervisors. If there is no company policy against discriminatory acts, the victim of discrimination must report and notify immediately his immediate superior, the supervisor or the Human Resource Manager so that this could be acted upon. To strongly implement the policy against discrimination sanctions against those who have proven to commit such acts must be put in place. Among the sanctions that could be imposed are written warning, letter of reprimand, suspension, change of job or class assignment and termination or expulsion. Conclusion I have identified three major discrimination issues that is likely to happen in Riordan Manufacturing, Inc. and explained the manner by which the company may address these issues. Indeed, discrimination issues in the workplace should not be treated as something which ordinarily happens in the workplace. It can be avoided. A friendly, nondiscriminatory, and non-hostile environment is not a utopia. The task therefore of Managers is to anticipate these problems or if it already exists in the workplace the Managers must find solutions to these problems. Indeed, the failure to resolve these issues may lead to serious losses to the employer as it affects the performance of the employee involved.

Production and Inventory, Material Requirements Planning

Production and Inventory, Material Requirements Planning Free Online Research Papers Since before the Industrial Revolution there had been a need for a better inventory control system. In times before, people would use a system of either ordering their materials beforehand or by ordering their materials as needed. The problem with this was either there would be too much inventory or too little inventory to meet the demand needed. Large quantities of inventory can be very costly for purposes of warehousing and deterioration of the material (e.g. food spoilage, animal infestation, etc). Secondly, the cost of waiting for inventory as in a pull system can be costly as well. The loss of customers for the wait of the final product can be very detrimental to the business as well as the supplier of raw material. Thirdly there is the matter of taxes. The cost of keeping inventory over the next fiscal year is considered an asset and therefore taxable. Furthermore, there was no way of linking the various structures within the organization. But as the internet grows in popularity every day, so too does electronic commerce. Electronic commerce, simply put, is the exchange of money for goods and services via electronic means. In other words, electronic commerce is usually when you purchase something off of the internet. Electronic commerce is often referred to as e-commerce, or e-business. Before controlled inventory and e-commerce, in order to purchase something, the purchaser would have to negotiate with the supplier. Then the purchaser would have to go to the accounting department (assuming that the authority was given to the purchaser to buy the material) to procure the money for the transaction. Then the accountant would send an order to the receiving warehouse. The receiving warehouse would make sure there was room, and then go to the mail department. The process goes on and on and therefore would create a huge amount of paperwork to accompany each transaction within an organization. So until the 1950s and 1960s, the technology did not exist to be able to eliminate such problems with inventory like this. So in the 1970s a new system was introduced called MRP. Material requirements planning (MRP) is a computerized inventory control and production planning system. This model integrates production, purchasing, and inventory management of interrelated products. The MRP model was based upon three distinct principles: the dependence of demand, the netting of inventory and the expected receipt of open orders such as on-hand inventory, and time phasing (i.e. lead times). These three items are very important to the proper use of an MRP system. They are the foundations for the implementation of the MRP system. For example, the dependence upon demand is very important in the MRP model. Demand is varied in any type of business, but with a surplus of available inventory to meet the demand it would eliminate the loss of customers. Also, the use of an MRP model helps to determine w would link the various departments so that interaction between the organizations departments would become necessary. Externally, (SCM, or supply chain management) the company would have to begin to see their suppliers, distributors, and retailers as partners instead of separate entities. By doing this, an organization would not only be able to access inventory easier, but they would be able to track their shipments easier. With the use of this model, companies can begin to eliminate unneeded time and money that would not be considered value-added processes. The major problems with these two models are that it takes a lot of organization internally and externally. For example, if a supplier is not willing to share their trade secrets or is unwilling to go through the process of incorporating an ERP system into their productions, then the system may not work effectively. Another problem with this model is that it would require extensive training of managers and employees in every functional area. The third principle is what helps to try and decrease lead times. Lead time, the time it takes to finished good to reach a customer from the raw material supplier to the retailer, emphasizes the practice of keeping a relatively short wait for a customers goods. The MRP model also uses three inputs to implement the entire strategy. The first input is the master production schedule (MPS). The MPS thus becomes the stepping-stone for which the entire MRP model is based. The next input is the Bill of Materials (BOM). The BOM is a means of simplifying the requisitioning process where a large number of frequently needed line items are involved. The third input is the file that contains information on inventories, open orders, and lead times so that the quantity and timing of orders can be calculated. The third input is very important because it puts the entire process on a time constraint. Thus limiting the amount of time used in the production of the final product, this is an important aspect for any company. Thus in the 1980s the need for a new inventory control system were in order. MRP-2 (Material Resource Planning) was first introduced in the 1980s and variations of it are still used today. MRP-2 included expansion into incorporation as such things as demand, supply, accounting, cash-flow analysis, forecasting, production planning, capacity planning, purchasing, and other areas of the inventory control system. All of these things proved invaluable to the MRP-2 system because it compensated for many areas that the first MRP model neglected. Furthermore, the idea of feedback was introduced to the MRP-2 to help forecast the demand of consumers. Research Papers on Production and Inventory, Material Requirements PlanningRiordan Manufacturing Production PlanThe Project Managment Office SystemDefinition of Export QuotasBionic Assembly System: A New Concept of SelfIncorporating Risk and Uncertainty Factor in CapitalAnalysis of Ebay Expanding into AsiaOpen Architechture a white paperPETSTEL analysis of IndiaQuebec and CanadaGenetic Engineering