Explicar Conjugation in Spanish, Translation, Examples

Food Enthusiasts - Food Enthusiast - 1409 Words

Food Enthusiast One of my cultural identifications that has shaped who I am as a person is the food that I eat. Growing up food was a very big part of my family’s life. My Mom and Dad both loved good food and making good food. A lot of our social times as a family and with extended family were always surrounded around food and it shaped me to possess the cultural identification of a food enthusiast. I learned from a young age to reject a lot of types of foods, my mother was very against most processed or packaged foods. I never ate pop tarts, fruit roll-ups, lucky charms, and many other foods that other children my age considered staples to their diet. The food that we ate was always from fresh organic all natural ingredients, never processed, and always included multiple kinds of fruit or vegetables. A lot of this obsession with home cooked meals with fresh ingredients had to do with remaining healthy. My mother had gone through seeing her brother die from cancer when he was a teenager and watch both of her parent’s fight illness their whole lives. She shared these stories with us and ingrained in our family that eating healthy would prevent us from going through the same tragic situations. By sharing these beliefs and knowledge it became part of our culture that was reinforced daily. Her beliefs played a great role in my enculturation to become a food enthusiast that taught me knowledge about cooking, but also the great value in what we eat and its impact on health.Show MoreRelatedCultural Trends of Water Purification Systems Essay1157 Words   |  5 PagesIndividuals all over the world invest in portable water filters for various reasons. Outdoor enthusiasts, survivalist, and individuals living in third world countries; consider it an emerging necessity. Lifestyle Trends Outdoor Enthusiast: Hunting, fishing, camping, and backpacking are just some of the activities that an outdoor enthusiast revels. There is no particular profile when describing a typical outdoor enthusiast except, that they consider the outdoors their second home. â€Å"They are all genders, agesRead MoreNutritional Supplements For Athletes, Professional Bodybuilders, And Fitness Enthusiasts For More Than 22 Years1531 Words   |  7 PagesProlab Nutrition Inc. is regarded as the producer of high-quality sports supplements to elite athletes, professional bodybuilders, and fitness enthusiasts for more than 22 years. The company boasts about helping pioneered a sport-specific perspective to athletes’ nutrition. The company specializes in scientifically developed single ingredient and formulas products that permit athletes to customize nutrition supplement arrangements to satisfy specific physique and training objectives, as well as,Read MoreThe Problem Of Drug Abuse1331 Words   |  6 Pagesand Mental Hygiene [Graph 1], 2014). As the graph above illustrates, drug abuse is a disease that is often overlooked and if untreated it could turn into a recreational activity for the people using them and eventually increase the number of drug enthusiasts throughout Baltimore. Many teens begin to utilize illegal substances and become attached which causes situations such as dropping out of school, roaming the streets, and hurting the people who care about them. Baltimore can be free from drugs byRead MoreLucozade Sport: Marketing Strategy981 Words   |  4 Pagestarget market. Lucozade used market segmentation to divide the consumers into young females, high income males and sports enthusiasts. Lucozade Sport has been designed to enhance the performance of sportsmen and sportswomen by focusing on replacing salts to rehydrate you while playing sport. Lucozade has realised that they will be focusing on selling Lucozade Sport to sports enthusiasts. When exercising you sweat lots and this leads to a loss in salts and minerals. Lucozade Sport is an isotonic drinkRead MoreEnglish Ib Group 1 Comparison Essay1089 Words   |  5 Pagesconcerns first and third world problems. The first text is an article written for ‘the Observer Food Monthly’ in 2003 by William Leith and has the title ‘Give me an Eau’. The second is an information sheet adapted from UNICEF, written in the same year. The article written by Mr Leith has many compelling factors, the first being its aimed audience. Being written for a foods magazine, it is directed at food lovers, chefs and gourmands. Furthermore, the way it is written (the irony, humour and puns)Read MoreOpen My Own Sports Bar781 Words   |  4 Pageslot of what he talks about can be used in establishing my business. Hayakawa discusses several My goal is to open a sports bar in the Las Vegas area for locals to enjoy without having to go to a casino. The target base will be the local sports enthusiasts ages 25-45 in the local area. Customers will feel as if they are in a stadium with a unique stadium theme. The bar will strive to serve quality appetizers and beverages with outstanding customer service. Every customer will have the opportunityRead MoreThe Need For A Job For American Society1625 Words   |  7 Pagesa fast food restaurant of some sort, waiting for potential consumers in the street corner, illuminated by an infamous neon sign. The temptation to stop by and grab a quick meal is overwhelming, but there is always one jumbled up thought that suggests preparing a meal at home would be wiser. The typical American citizen has to fight a mental battle on deciding where they should take their health and how it will benefit them in the long run. Though most individuals who visit these fast food establishmentsRead MoreB enefits Of Genetically Modified Food Production1491 Words   |  6 PagesModified (GM). Presently, most existing GM foods originate from plants, however, in the future, food may be obtained from GM animals or micro-organisms (Bawa and Anilakumar 2013, p.1036). The subject of GM foods including crops, vegetables and fruit and how safe they are is the cause of many controversial debates globally, however there are several arguments that support the encouragement of genetically modified food production. Enthusiasts of GM foods maintain it will assist to end world hungerRead MoreHealth Concerns And Its Effects On Health Essay1442 Words   |  6 Pagesimportant, because unlike food and drugs, the government will not shoulder this responsibility for you. This policy can be traced back to legislation from just before the turn of the millennium. In 1994, the Food and Drug Administration (FDA) passed a bill that would free the supplement industry in matters of marketing and manufacturing. The Dietary Supplements and Health Education Act (DSHEA) created a liminal category for supplements in which they would be considered as â€Å"neither food nor drugs†(NichterRead MoreDrive-in Business Plan8058 Words   |  33 Pagesserves a variety of grilled and fried foods, as well as healthier alternatives. AutoRama is not the everyday low quality fast food restaurant. AutoRama prides itself in the quality of food, and the cheap prices it is able to offer to the community. AutoRama will differentiate itself from its competitors by providing a whole different experience. The food will be old fashioned, and freshly cooked to order. The parking lot will be filled with auto enthusiasts and their vehicles, while the diner will

Project Scope And Communication Plan †Free Samples for Students

Question: Discuss About The Project Scope And Communication Plan? Answer: Introducation The project goal is to remove nine levels of crossings and rebuilds five stations along Caulfield Dangehong level crossings in Corrigan road, Noble path in Melbourne. The crossing is faced with congestion and unsafe to the users being a busiest train line in the region. The nine level of crossings to be removed include the following roads; Grange, Koornang, Murrumbeena, Poath, Clayton, Centre, Corrigan, Heatherton and Chandler. The new stations to be rebuilt are Carnegie, Hughesdale, Clayton, Noble Park and Murrumbeena. Project acceptance criteria The project design is developed to split the respective project into 160 sizeable and non-complex work packages (Gray and Larson 2013, pp.23). The finished final product is expected to reduce crossing time and create safer to motorists and road users. Project deliverable They are activities to achieve the project goals (Kerzner 2013, pp.2). The deliverables include: Removal of level crossings, construction of elevated tracks, rebuilding of new stations and ensuring safety during construction of the project. Project inclusion and exclusions The project inclusion and exclusion represent project boundary of what will to be done or not (Phillips, 2013, pp.3). The inclusions (to be considered) include: providing protection and safety, providing community information line, and provision of security signs. The exclusion (not considered) includes; no plan for station car Park users, no alternative transports provided. Project constraints The constraints represent the limits this include budget and time (Pinnington, 2014, pp.34). The project team is expecting to start and finish the project within the resources. Project assumptions They represent pre-assumptions to achieve the project. The project assumes that users will use all signage, instruction and will co-operate patiently during project execution. The project assumes that the final product will reduce congestion and bring safety along the busiest train line in Melbourne. The communication plan is created to provide information to project stakeholders. Table 1 shows communication plan matrix. Table 1 Communication plan matrix Communication type Objective of communicating Medium Frequency of communication Audience Owner Deliverable Format Initiation meeting Introduce project goal, scope and deliverables Constitute project team Formal face to face meetings Once Project manager, sponsor and team, community space expert team Project sponsor Minutes Written and soft copies Project team meetings Briefings and initiation planning Face to face and impromptu meetings Twice in a week Project team, manager and experts Project manager Plans, schedules, mails Written and soft copies Design and operation meetings Project implementation, execution and controls Formal board and formal scene meetings Frequently Project experts, project team and victoria government architecture Project manager Minutes, memos, notices Soft and written copies Progress/status meetings Monitoring and status reporting Formal interviews and reports Once in a month Local council, victoria police, office of Victorian government architecture, public transport victoria, Bicycle network Project manager Written reports and notices Soft and hard copies Project evaluation and closure meetings Performance evaluation reporting Surveys and reports Periodic Local council, victoria police, office of Victorian government architecture, public transport victoria, Bicycle network Project manager Written reports and notices Soft and hard copies References Gray, C. and Larson, W., 2013, Project management: managerial process with MS project, Mc Graw Hill. Kerzner, H., 2013.Project management: a systems approach to planning, scheduling, and controlling. John Wiley Sons. Phillips, J., 2013.PMP, Project Management Professional (Certification Study Guides). McGraw-Hill Osborne Media. Pinnington, P., 2014, Project planning and performance, Journal of project management, 32 (2), pp.202-217.

Self Assessment Of An Organization Essay Example For Students

Self Assessment Of An Organization Essay INTRODUCTIONAlthough it’s argued, a manager in the 21st century needs to possess a wide range of skills and attributes, theorist condense this into three skill levels consisting of conceptual, human, and technical skill sets pertinent to managing a department or organization effectively, as to enable people to perform at their best (Daft, 2014). Self-assessment of these skill sets help determine a prospective manager’s current aptitude in these areas and provide focus as to skills one may need to study, increasing the individual aptitude in said area of skills. Individuals and collective strengths play a vital role in the systematic incorporation to measure business inputs and outputs of personnel, and organizations meeting challenges of work value, culture impact, and personal. Self-assessments curve the design and development of strategies and practiced policies, as well as, can define long and short-term goals of an organization with measurable goals. (Daft, 2014)Ind ividuals can learn many things from a self-assessment; an example is if you are an interactive learner or self-directed learner. Strengths and weakness of an individual’s personal style is a goal of these self-assessments to provide direction of growth. Self-assessments can promote desired cognitive development from this self-reflection. Adversely, emotional or social stressors in learning environments or work environments that observed by the individual as a hostile environment, could cause the inner resources of the individual to shut down from the stress, learning no longer will occur and the individual will become ineffective.One study showed just that. â€Å"The present study sought to better understand relationships among neuroticism, negative career thinking, and coping and how the. . tion. It is apparent with my future goal and desire to be an effective manager that the most valuable of these is human skills with the ability to coach, communicate, and share the load in a team environment coupled with ability to listen and build positive relationships. The 21st century has many challenges that await for an individual manager as well as an organization and the more prepared we are to work together as a team embracing these challenges the more success we can bring to our organization together. Mahoney and Kor (2015) â€Å"subscribe to the notion that investments in firm-specific human capital create an important pathway to building and enhancing a firm’s core competencies. We maintain that a stakeholder approach to the governance of investments in firm-specific human capital is likely to be a synergistic, win-win methodology in the long term† (p. 304).

Comparing Qur’anic and Biblical Depictions of Abraham Essay Example

Comparing Qur’anic and Biblical Depictions of Abraham Essay As many as 50 characters who appear in the Holy Bible also appear in the Holy Qur’an. This includes that of Abraham, Issac and Ismael as well. The Qur’an, having appeared seven centuries after the Holy Bible, believed by Muslims to be the more authoritative text. Consequently, there are many differences between the stories of these characters in the two texts, with followers and clerics divided on which account is the more truthful one. This paper will take up the historical character of Abraham (and his extended family) and identify how it is portrayed differently in the two religious scriptures in question. In particular, it will argue that the tone and moral stringency associated with the life of Abraham (and his family) comes across as less lenient in the Holy Bible when compared to that in Holy Qur’an. There are similarities in the two accounts, in that messengers come to Abraham’s abode (on their way to destroying Sodom and Gomorrah) and promise him that by God’s mercy he and his wife will have a child. Upon hearing this, both Abraham and his wife Sarah are taken aback, for they think they are too old to have a child. In Genesis 18:12, Sarah notes â€Å"After I am waxed old shall I have pleasure, my lord being old also?†. Similarly, in Hud 11:17, translated by Abdullah Yusuf Ali, she says â€Å"Alas for me! Shall I bear a child, seeing I am an old woman, and my husband here is an old man? That would indeed be a wonderful thing!†. In both cases, angels answer back to her doubts and assure her that with God’s will she will soon be bearing a son. We will write a custom essay sample on Comparing Qur’anic and Biblical Depictions of Abraham specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Comparing Qur’anic and Biblical Depictions of Abraham specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Comparing Qur’anic and Biblical Depictions of Abraham specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Later in the Biblical narrative, God tries to test Abraham’s faithfulness toward him and orders him to sacrifice his son. Being the faithful follower that he is, Abraham does not hesitate before acting upon his orders. Satiated and impressed by Abraham’s faithfulness and devotion, God intervenes in the nick of time and asks him to stop the sacrifice of his son and instead offers a substitute sacrifice. But while the outline of this story is the same in the two holy texts, they also carry crucial differences. Firstly, in the Genesis, there is no ambiguity as to which of Abraham’s two sons God is referring to. It is quite clear that the person intended for sacrifice is Isaac. In the Holy Qur’an, on the other hand, there is no explicit mention of either son’s name, but there are strong hints that it is Ishmael. Qur’an also has it that this event happened previous to the birth of Isaac. In the Genesis, God communicates with Abraham directly, wher eas in the Qur’an, he appears as a vision. In the Holy Qur’an, Abraham is stated to have told his son that he will be sacrificed. In the Bible, on the other hand, Abraham doesn’t explicitly mention this, but instead tells that â€Å"God will provide the sacrifice†. But what strengthens the thesis, (namely that the tone and moral dogma in the narrative of the life of Abraham is softer in the Qur’an than in the Bible) is the following interpretation of the Qur’anic narrative. â€Å"Quran teaches us that God never advocates evil. See 7:28 and 16:90. It is Satan who advocates evil and vice (24:21). For a father to slaughter his son, is an evil act that cannot and is not from God. It can only come from Satan. The Quran never said that God told Abraham to kill (sacrifice) his son. Instead, the Quran teaches us that Abraham had a dream in which he saw himself slaughtering his son. Abraham believed the dream and thought that the dream was from God (The Quran never said the dream was from God). The choice of the wording in the Quran is crucial. No word was chosen by accident or out of control. Every word and expression was deliberately chosen by God.† (www.submission.org, 2011) In the Holy Qur’an, consistent the the leniency thesis of this essay, Isaac is assigned the status of an Imam – someone who has mystical powers. Supporting evidence for the thesis can also be found in the divergent accounts of Abraham’s relation to his nephew Lot. For example, the Bible says that Lot is a homosexual and that his eccentric indulgences in Sodom and Gomorrah are condemnable acts. In the Qur’an on the other hand, Lot is described as a prophet of the same pedigree as his illustrious uncle Abraham. On the other hand, Bible does not deem him to be of that stature, as he was tormented perpetually by the improper sexual acts he witnessed in Sodom. The evidence for this could be gathered from Genesis (19:1-29). Although, the two accounts do converge in that they state that Abraham prayed and pleaded to God to have mercy on his nephew, the similarities end there. For example, in the Bible, God promises to spare Sodom of its impending destruction, if only ten men of proper conduct could be found there. Upon failing to find these ten men, God goes on to initiate a spell of fiery rain of stones upon the cursed city. In the Qur’annic account, God orders Abraham to not plead for his nephew’s case, as events were already pre-ordained. The fate of Lot’s wife is told differently in the two Holy books. Passage 19:26 of the Genesis has it that upon disobeying God’s orders to not turn around to see the city’s destruction, Lot’s wife will be turned into a pillar of salt. On the other hand, this fate was anticipated by Lot, as he was informed by angels of the same prior to the event. Consistent with the thesis argued in this essay, the Bible says that an incestou s relationship between Lot and his two daughters transpired after the loss of his wife. Passage (19:30-38) of Genesis depicts this event, whereby his two daughters lie beside their father so as to get impregnated by him and carry his seed. In the Qur’an, on the other hand, this occurance is conspicuous by its absence, underscoring the thesis that it underplays sexual digressions and deviations compared to the Holy Bible. Works Cited: God Never Ordered Abraham to Sacrifice his Son, Islamic Scholarly Article, retrieved from on 14th February, 2011. ‘Abdullah Yusuf ‘Ali. The Meaning of the Holy Qur’an. Amana Press 1991 (1st ed. 1946). Robert Alter. The Five Books of Moses: A Translation with Commentary. W.W. Norton Co., 2004.

Longest paragraph in print goes on display - Emphasis

Longest paragraph in print goes on display Longest paragraph in print goes on display If youre struggling to read the latest lengthy management report, it could be worse. Take a look at this. Its the original manuscript scroll for Jack Kerouacs seminal novel, On the Road, which goes on display in Europe for the first time at Birminghams Barber Institute today. Kerouac wrote the novel on sheets of tracing paper and taped them together to form a scroll 120 feet long, in what must be the longest single paragraph in print. (Even the human genome sequence report is broken up into sections on individual chromosomes, although some would argue its not such a good read.) But that didnt stop it inspiring an entire generation to drop out of society and seek an alternative to the nine to five (a burden that the author found too much to bear: he deliberately drank himself to death according to former friends). He reportedly completed it after 20 days of continuous typing, fuelled by nothing stronger than coffee. We wouldnt really recommend Kerouacs somewhat eccentric approach as an example of best practice, so dont try this at home (or the office). For advice on how to write an effective report, better to read ten tips for writing high-impact documents.

Leadership style; Tillman Fertitta (Landry's) Essay

Leadership style; Tillman Fertitta (Landry's) - Essay Example Tillman later married his beautiful wife with whom they have four beautiful children (Bane). Tillman is a man who has achieved fame for his massive wealth that to me I can say he is self made since he did not inherit anything from his parents that propelled him into his current financial state. Tillman had shown that he had entrepreneurial skills at his early stages of life even before graduating from the university when he stated his own firm that majorly dealt with marketing and sales. This to me seemed to be his first step to what would soon enable him venture into business field. Later after graduating he also ventured into other field like construction and developments thus making him build homes. He later in the year 1986 joined the Landry’s as a specialist who oversaw their real estate and at this point is when he ventured foodservices (Bane). After his own personal assessment of the Landry’s he saw potential that lay unexploited and later decided to acquire it by the year 1988 when he bought shares from the Landry’s brother and other investors making him the owner of the Landry’s. This later made him the chairman and CEO of Landry’s Inc which under his management grew to be one America’s leading Hospitality Company. He also later ventured in other fields like entertainment when he bought the Golden Nugget Hotel and Casino thus making his success go beyond the restaurants. Later The Landry’s Inc would be associated with other companies which were also owned by Tillman. This made his properties over more than 33 states be to the tune of 400. Some of his many restaurant chains of companies include McCormick &Schmick’s, Landry’s seafood House, Chart House, Bubba Gump Shrimp Co and Rainforest cafà ©. Also part of his vast family of companies include , Inn at the Ball Pa rk, Grotto, La Griglia, Mortons Steakhouse, Brenners Steakhouse, Kemah Boardwalk, Downtown Aquarium Denver and Houston not forgetting the Towers of Americans in San

The end of Lehman Brothers Essay Example | Topics and Well Written Essays - 1000 words - 2

The end of Lehman Brothers - Essay Example The business used to act as a brokerage firm by taking cotton as payment from its customers. In 1858, the firm opened its first branch in New York City due to the expansion of their operations and trade in the cotton market (â€Å"The Collapse of Lehman Brothers†). The company eventually decided to relocate its headquarters in New York in 1870, and it started its major activity by founding the New York Cotton Exchange. Lehman Brothers operations as an exchange firm in 1899 led to a partnership with Goldman Sachs and company. This was later followed by partnerships with other firms in the twentieth century including joining of the firm by family non-members. In 1969, after the death of Robert Lehman, the company started experiencing challenges in its management because there was no clear successor in the family. These wrangles continued until 1984 when the company was acquired by American Express, and continued with its banking and brokerage operations (â€Å"The Collapse of Lehman Brothers†). From this acquisition, the company acquired other firms over the years up to the year 2001 when it improved its operations and ventured into asset management business. In addition, various circumstances led to the discovery of the historic scandal in Lehman Brothers Inc. Lehman’s collapse was characterized by its involvement in the credit default swaps and sub-prime loan markets; moreover, the mortgage loans are given to American middle-income households at variable rates. In the sub-prime loans market, Lehman Brothers Company sold collateralized debt obligations (CDO’s) to its customers and took short positions, which eroded the value of those securities in the market. It used one of its subsidiaries Goldman Sachs to help other customers to short the mortgage bond market, and this precipitated to the collapse of the sub-prime markets. The company’s actions caused what

Romeo and Juliet Shakespeare Essay Example | Topics and Well Written Essays - 2000 words

Romeo and Juliet Shakespeare - Essay Example It is actually surprising but for many people today, reading Shakespeare's language can actually cause them quite a bit of confusion, and some people get truly frustrated at this because they want to be able to properly understand the works and the motives of Shakespeare in general, however, it should be known that this is an incredibly popular problem, and also that it is one which can be particularly easily fixed. Basically what needs to happen is that the readers of today's world need to be able to develop the skills that are needed for untangling unusual sentence structure and problems of the like - these are actually not as much problems as they are facts; we have been taught to read and write a certain way and so when we go to read or look or convey something that is different - in this case older - than what we were taught with, then we obviously have troubles, but this should really be expected. Anyone and everyone can truly understand how to gain these necessary skills, howe ver it is sure to take more time for some than for others. Also, remember that even those who are skilled with the reading of unusual sentence structures, even they may have trouble or some sort of difficulty with Shakespeare's words. In regards to the matter of how he structured the language of characters of differing status in order to be convey differences, such as differences in regards to gender, class, and political faction, for instance; there are actually many key points that need to be made in regards to how he structured the language of each character. Basically, the language of Shakespeare's poems, like that of poetry as a whole in general, is typically both highly compressed and highly structured, and yet when you finally realize the true point that is being made, it can be surprisingly simple; for instance we can start with Scene One, where the act opens with some of the men of the Capulet clan who are meeting on the street with men of the Montague clan, and then a brawl erupts. During this brawl, citizens begin to join in and fight, and then the heads of the houses of both Capulet and Montague come upon the scene, and then finally the Prince of the City arrives. Basically, particularly in regards to the conversation in this scene, the dramatic purpose that was given by Shakespeare was to introduce the fact that the families are bound together by an ancient blood feud that has grown to a lethal hatred; the way in which he makes each family speak different shows how he purposely structures the language of the different characters in order to show their personal differences; we see from the way the Montague's and the Capulet's speak that they are different. The Montague's are clearly considered as being of lower class and of lesser political faction and dramatic function, especially when compared in place to the Capulet's. As well, there is an enormous difference between the languages of the two genders in Romeo and Juliet; even without the prologue informing who of who is speaking at each time you would easily be able to tell who it was, and what their gender was; Shakespeare's writing is incredibly and autonomous in that he never wavers

Child Observation Essay

Child Observation Essay Observation of young children allows for a naturalistic insight into child development, which more experimental methods fail to provide. The method of observation also means social workers can develop skills that would usually be difficult to learn, such as observing without taking notes a practice that is applicable in a professional social work role. Trowell and Miles (1996) emphasise the importance of observation as one of the foundational skills developed in social work, relating to the social workers role in making judgements, decisions and juggling the issues of race, gender and sexuality whilst making important decisions regarding peoples welfare. The observation took place across 5 weeks involving 5 different observation sessions, allowing the child to be observed across a variety of different times during the day. The observation study was based upon the Tavistock method emphasising not taking notes, becoming completely absorbed into the observation and placing importance on the observer recognising their own reactions and responses to what behaviours and dynamics may be displayed. The Tavistock model encourages observers to see what there is to be seen and not look for what they think should be there (p. 2, Reid 1999). This encourages the observers use of non-judgemental perception and not creating inferences about situations based on instinct without evidence. Whilst the Tavistock model traditionally uses weekly observation across the first year of a babys birth this observation was across 5 weeks. It would be hugely beneficial from a child development perspective to observe a newborn infant for a year, however I can imagine the process to be very emotional. I found it difficult to complete my goodbyes to the child I was observing, as I had become a relatively constant fixture in the childs life. Also from the process of observation I felt as if I had begun to know the child, as I had watched her intently and picked up upon habits, favourite activities and began to recognise and understand her personality traits. The age of the child being observed was also very different from the Tavistock model, however I feel that observing a child at the age of between 3 and 5 was incredibly useful. Observation of newborn infants can inform social workers of attachment development and the very first milestones. However an older child can start to infor m social workers of the way children interact with other adults, develop speech and how children themselves relate to others and the wider ecological system (Bronfenbrenner 1990) which can help inform practice, especially direct work with children. The use of the Tavistock model also helped me understand the usefulness of not taking notes, and I think it is a skill I have developed and already put into practice when working with children. Due to learning how to perceive what is going on around me and what is occurring for the child I have been able to transfer this to listening to children talk about their home life (specifically in wishes and feelings work) whilst being able to observe the childs body language. I have made it a point to not take notes when talking to a child, so that they feel I am fully focused on their story. The observation took place in an early years class, in a Roman Catholic School in a deprived area of Suffolk. The schools mission statement is to educate young people to meet the challenge of life courageously, to use their abilities to the full and to live the values of Christs gospel and there is an emphasis on a Catholic education, including religious iconography in all classrooms, regular prayers and a prayer garden in the school grounds. Children are also encouraged to take their first holy communion and attend mass regularly. The school itself is recognised as good by Ofsted, and whilst its main student population is from the nearby area and would describe themselves as White British, there are a small, but growing, population of ethnic minorities. This includes Philippines, Korean and Polish and due to the high incident of non-English speaking parents the schools website offers a translate service. The Ofsted report also discusses that the school has a higher than average numb er of pupils with special educational needs. The area is predominately working class, with an increasing problem with unemployment and poverty. Whilst it is well evidenced that children growing up in deprived areas are more at risk of health problems (McLeod and Shanahan 1993) and at greater risk of varying types of abuse (Aber, Bennet, Conley and Li 1997) the child for this study is developing within the considered normal boundaries, is not known to social services, and is white British. I fortunately already had links to the school due to previously completing work experience- I was therefore already known by members of staff, and had already gained their trust that I would behave in a professional manner. I approached the school and the school agreed to the observation study. I was then invited to come in and speak to a potential parent as she brought her child in to school. The teacher had chosen this child as she had no developmental concerns, describing her as average, the child, siblings and other family members were also not known to social services and come from a stable family. I approached the mother as she entered school and explained the project to her, she was interested and expressed no worries or issues with her child being the subject of the child observation. I was very surprised at the ease of permission, as there is a negative stereotype regarding social workers (Gibleman 2004), however when I spoke to the parent of the child she said that she unde rstood that everyone needs to learn. This made me feel positive regarding the observation as I wasnt immediately challenged or questioned and the parent did not ask for any feedback on the child development which I was initially concerned may be asked of me. I completed the observations on a Tuesday at a variety of times. Due to starting at the end of September I started my observation at 9am as C (as the observation subject shall henceforth be known) had only just begun school and was not yet attending full time. As time progressed I was able to complete observations during the afternoons. I chose the observation to focus on as C participated in a range of activities that appeared to demonstrate numerous facets of child development, including imaginary play, shared play, scaffolding (Vygotsky 1978) and cognitive development (Piaget 1964). I chose not to use the first observation I completed, as C cried for the most part of the observation and was very unresponsive to any task the class teacher had set and refused to participate in any activities, instead she remained on the lap of a teaching assistant. Whilst this in itself obviously indicated a great deal regarding development of attachment this essay would then primarily be focused of attachment rather than the other aspects of child development. The observation I have focused on was the second observation I completed, and is therefore still relevantly soon after C had started school, I could therefore begin to make inferences related to Cs first relationships with her peers and could observe how these developed across the following observations. Analysis of Observation: This observation was the second observation in the series of five. I chose it as I felt the child demonstrated a range of facets of development, including participating in shared play, imaginative play and I began to understand more about the childs individual personality. Language development: Language and communication development begins very early, with very young infants using eye contact and changes in the infants behavioural state in order to communicate their needs to adults. These responses begin to become more complex and reciprocal between adult and caregiver and the child begins to learn sounds ultimately developing language, an important tool in communicating to adults (Sheridan, Sharma and Cockerill 2008). The observation and school day began with the children asked to practice phonic sounds; in this observation the letter O. C (the child) used gestures as well as sounds to practice the letter, encouraging C to recognise the sound and value of the letters, however by 4 years and 3 months Cs language development was such that she could already construct sentences, engage with other children and instigate games and jokes (Pecceci 2006) This is evidenced with C asking another child to play the row your boat game. C is demonstrating her grasp of complex sentence structure using relative clauses (Clark 2003). Similar evidence of developed language acquisition is Cs ability to ask grammatically correct questions, for example when she asked for milk C demonstrated that she had developed an understanding of auxiliary verbs. Social and emotional development: Play is a central part of a childs social development including solitary play (mastery play, generative play), constructive play, locomotor and sociodramatic play. C participated in a range of play indicative of gender stereotypes for example playing brides with a friend, pretending to be a kitten again with a friend, all examples of imaginative and co-operative play. Piaget (1965) discusses the importance of peer interactions to the childs moral feelings, values and beliefs. In the above examples C is engaging in play where the two children involved are expressing their interests and desires (i.e. interest in animals and the desire to have a pet kitten) when the same interests do not exist, an disequillibrium occurs (DeVries 1997) and dependent on the value of the relationship, the child may try and re-establish equilibrium, which is why Piaget suggests peer friendships, and ultimately peer play is essential to a childs operational and co-operational development. C participated in a game with three boys, which involved building a structure. C had to work with her peers, this game was more structured and therefore more implicit rules which is how Piaget (1965) explains the development of childhood moral values. Alternatively Vygotsky (1978) believed that the life long process of development is dependent on social interactions and this leads to cognitive development, which is also known as the zone of proximal development. C worked with three other students to work together to build using the wooden planks, C resolved the problem of where to put the planks to build the most sound structure independently problem solving. There is also an emphasis on play leading to the development of an imagination. This can be evidenced in C becoming a kitten, and behaving as a kitten would- licking her hands as paws etc. Vygotsky (1966) argues that all play involves the creation of an imaginary situation, liberating the child from realistic situational constraints, ultimately Vygotsky implies that childhood play and the transition to adult imagination are both rule bound, and this first develops through imaginative play as observed in C. Emotional development, self-regulation and containment largely derive from the quality of the childs early attachments (Bowlby 1969). Cs mother bought C into the classroom and C appeared reluctant to leave her mother, but she was comforted by the teacher and waved goodbye and did not appear to be distressed. This observation was completed at an early stage of the child attending school full time, therefore a certain amount of separation anxiety could be expected. However C was easily comforted by the teacher suggesting C had developed a secure attachment to her mother but was able to leave her without being anxious. This has important implications for Cs future adjustment at school. Granot and Mayseless (2001) suggest that those children with secure attachments adjust to school better than those with disorganised, avoidant or ambivalent attachment styles. Intellectual and cognitive development: Piaget (1957) theory of child cognitive development states that the child constructs and understands the world around them by experiencing discrepancies from what they already know and what they begin to discover. There are four stages of development, which Piaget discusses sensorimotor, pre-operational, concrete operational and formal operational. Due to Cs age (4 years 3 months) Piaget (1957) would describe C as being in the pre-operational stage mentally representing objects and engaging in symbolic play (seen throughout the observation). The pre-operational stage also links to Piaget and Inhelders (1948) stages of drawing. C demonstrated that she was in the later stages of the synthetic incapacity stage of drawing C had drawn a circular, closed figure with limbs but these were not in proportion, C has also not grasped a sense of perspective and the human figure did not fit the background feature in Cs case a bathtub. The synthetic incapacity stage of drawing runs parallel to the pre-operational stage hence why the picture was also in 2D, as C could only draw from her perspective replicating a bathtub from her internal mental representation. However Vygotsky (1966) theory of cognitive development varied from Piagets (1957) and he placed a greater importance on the cultural and social environment of the child being a vital part of the construction of knowledge. Learning through interactions with their peers, and the expectations, beliefs and traditions of their own cultures. Vygotksy (1966) also placed an importance of peer collaboration, as well as adult assistance in promoting the zone of proximal development, also known as the scaffolding process (Wood, Bruner, and Ross 1976). Scaffolding is very much used a teaching strategy and can be seen with C and her classmates. The teacher demonstrated the letter O and asked the children to copy both sound and movement, providing encouragement and reward when the task was done well. In this situation the teacher also split the task of recognising O down first explaining to the children, then asking the children to sound the letter out, before drawing on the whiteboard and asking the children to copy the writing action. C was then asked to draw the letter on a piece of paper, using the technique previously used by the teacher. C did this task well, suggesting the success of the scaffolding technique. In this observation C also began to demonstrate the beginnings of the development of theory of mind. Perner, Lang and Kloo (1999) suggest an intellectual and developmental shift in a child of around 4 years of age, including the acquisition of theory of mind and self-control. In this observation C and another child hid from a boy, they hid behind the shed, and therefore developed the understanding that if they hide from another that he will not know where they are. However Perner Lang, and Kloo (1999) also suggest a link between acquisition of theory of mind and self-control, but in the hide-and-seek game the two girls called the childs name and giggled, suggesting their executive control has not yet fully developed Moral and spiritual development: As previously described the school is a Roman Catholic school, and there is religious iconography in the classroom, including a picture of Mary and Jesus on the wall. The children are expected to pray three times a day as well as attend mass, collective worship and religious assemblies. There is also a greater emphasis on religious education starting from the early years class. Whilst the childs family are not religious, it is important to consider the impact that such a religious education may have on the childs concept of self and their moral, religious and spiritual development. Eriksson (1964) drew attention to the importance of religion and spirituality, emphasising that if successfully resolved at an early stage it can bring about the virtue of hope, transferring over time to mature faith and the ability to believe without evidence that the universe is trustworthy (Roehlkepartain, Benson, King and Wagener 2006). Eriksson (1964) also asserted that religion could provide a transcendent worldview, moral beliefs and behavioural norms. Cs religious development can be witnessed through her joining in the prayer at the end of the lesson time. C knew the words to the prayer and actively demonstrated the actions that accompanied the prayer. Whilst I only witnessed 5 sessions, if following the true Tavistock method, there may be more evidence of how C develops religiously, and whether attending a religious school affects her later outcomes in life as it has previously been suggested that religious schools have better discipline, school harmony and less racial discrimination (Jeynes 2002). Cs moral development was also demonstrated several times during this observation. On several occasions C helped out adults, as well as listening to the teacher and following instructions when asked. C did not demonstrate any behaviour that may have been construed as mean or selfish. The fact that C tidied up when asked would suggest that C has reached the pre-conventional level of moral development (Kohlberg 1971). C is responsive to the rules of the classroom and aware of the consequence of not following instructions. It could also be argued that Cs willingness to help at milk time could be seen as evidence of Kohlbergs stage 3 (1971), with C beginning to participate in good behaviour, to please and be approved by others. However Kohlbergs (1971) theory is considered to be gender biased with females typically scoring lower than males, Gilligan (1982) argues that females and males have differences in moral development. Without doing further observations it is not clear how C may cont inue to develop morally and how she would react to Kohlbergs moral questions. Concept of self: School is an incredibly important arena for a child developing its own concept of self, for it is the first time the child begins to identify itself in relation to a number of characteristics such as gender roles and racial identity. C is beginning to develop an internal model comprising of personality, self-esteem, stability and self-efficacy (Markus and Kitayama 1991). C is marking the beginning of her concept of self, by already demonstrating preferences for the type of play, peer relationships and her interests. She showed an interest in artistic activities such as painting and drawing (also seen in future observations) and mainly playing games with girls, however she did also participate in a game of construction with boys. However many children in early childhood cannot express their concept of self instead seeing the mind, self and free will as physical body parts (Damon and Hart 1982). This lies with children believing that animals, plants and some inanimate objects also possess a mind, whilst this did not occur in this observation; C clearly demonstrated this belief in a future observation believing a soft toy had feelings and thoughts of its own. How the child experiences their world: I felt that during the observation that C had a positive experience. Whilst she was initially reluctant to leave her mother, as soon as the teacher had led her into the classroom C appeared to forget about her separation anxiety and immediately became involved with the class. C appeared to do well at the educational task, and when she was given free time to choose a task she participated in several activities including playing with other children but also drawing on her own. She was very giggly appeared happy during the observation running around and playing. However as Piaget and Vonà ¨che (1929) reveal the difficulties in using the observation method to understand how the child experiences the setting and the culture within the school, as C does not spontaneously communicate her thoughts and feelings about her experience, and rather it is the observer who makes these judgements. Analysis of the observation as a series: Language development: C was the age of 4 years and 3 months when completing the observation, she has therefore begun to manage the concept of language and was beginning to experiment with more complex sentence structure and asking more complex questions. As would be expected of a child between the ages of 4-5 C was also developing her receptive skills and demonstrated an understanding of spatial concepts (McLaughlin 2006). For example the teacher asked C to retrieve the box of beads, which was behind the curtain and next to the green box of letter shapes and C was able to do this. She demonstrated that she could follow step-by-step complex instructions as well as the spatial concepts of behind and next to. However whilst C is developing what would be considered normally she also still has difficulty in pronouncing slightly longer words. For example C was playing a pretend game of hospitals with one child being ill and C playing the nurse, however C had difficulties in pronouncing the word hospital and instead pronounced it hopital. Children between the age of 4 and 5 are still developing their linguistic skills and word distortions do occur, and it is expected that in time C with encouragement from parents and teachers will be able to progress (Owens 2005). Cs continued behaviour continued to be much along the same level as the first observation and I was not surprised at her occasional mistakes, as she is not yet linguistically competent and neither would she be expected to be at the age of 4. Social and emotional development: As already discussed, the quality and nature of Cs early social interactions with her primary caregivers gives a template for future social relationships and is also integral to their general social and emotional development (Fabes, Gaertner and Popp 2006). During this observation and the other observations C appeared to have a very good temperament, disregarding the first observation C remained friendly and happy to be interacting with other children. During the 4th observation C was observed to share her own personal toy she had bought in for show and tell because another child had forgotten theirs, thus suggesting C is becoming socially competent and the beginnings of empathy. Sanson and Hemphill (2004) suggest that temperament has the potential to influence several behaviours including how children interact with peers and adults. This in turn suggests that C is able to self-regulate her own emotions. As Eisenberg Cumberland, Spinrad, Fabes, Shepard, Reiser (2001) suggests, those children who are able to self-regulate are more likely to seek out peer relationships and therefore are recognised as more socially competent. This was evidenced in Cs relationships with the other children in the class. C was observed to share her toys without pressure from adults, and she demonstrated an emergence of the understanding of others wishes and beliefs. Fabes, Gaertner and Popp (2006) also suggest that the development of social competence in school age children can be evidenced through the reciprocal relationships between peers, with positive interactions and the maintenance of social contact. Again during the observations I did not observe a negative interaction between C and another child. However I was only in the classroom for an hour a week, it is very likely that C had not completely developed socially, and is likely to have had negative experiences with some of her classmates. There may also have been the added effect of investigator bias, with the children realising that I was observing and therefore modifying their behaviour. Intellectual and cognitive development: Three of my observations were completed first session of the morning and included the routine of the register and phonics and learning to link the letters with the sounds of the letter and introducing an action to help the children represent this therefore using all aspects of learning (visual, auditory and kinetic). During one of my observations I arrived after lunchtime and before the children were again allowed to choose an activity. The class teacher had planned a numeracy session, with the children sitting on the carpet. The teacher would use an abacus and ask the children to count the beads along with her. I observed C and she participated in the task, and was able to count the beads. The teacher then moved three beads across and asked C how many beads were left to which she was able to respond 7. This is concurrent with Piagets (1980) pre-operational stage described previously. This is also suggested by Gelman and Gellistel (1978) who identified two types of numerical knowledge. The first being numerical reasoning and the second being numerical abstraction. Numerical abstraction ability is the process by which the child can abstract and represent numerical value. I observed C doing this when she was asked to move two beads on the abacus and work out how many were left, again an activity she was able to complete, indicating the development of counting principles and basic numerical abilities. As C was in the very early stages of her school life, there is very much an emphasis on play rather than academic activities, as this begins to be introduced later in the school year, therefore much of the evidence of Cs intellectual and cognitive development arose from the occasional structures activities and her interactions with peers and adults. Moral and spiritual development: Piaget (1965) suggested that moral development was a gradual process, running parallel to the stages of intelligence with each stage characterized by a different process (i.e. the pre-operational stage already discussed). He suggested that children go through a heteronomous stage guided by societies rules and boundaries which can be seen as very much enforced by school. As the child matures this becomes more autonomous as these rules and values become an ingrained part of the child. C is learning the rules of the classroom, and these eventually become fairly implicit (though occasionally children need reminding of the basics). Often I observed the class teacher telling the children to sit still, be quiet and to raise their hand when answering a question. Considering the age of C she did not break rules frequently. Occasionally I observed the teacher warn C if she was giggling and talking to a child sat next to her (not unusual behaviour for a 4-5 year old child) and C would stop the behaviour. There were children in the class who did not respond to verbal warnings and they were either asked to sit on their own in a corner, or as a more severe punishment sent to another class. C was therefore able to see the consequences of other childrens behaviour and realise that this could be applied to herself if she did not follow the rules. Bandura and McDonald (1963) also evidenced the influence of social reinforcement upon a childs moral development. They found childrens moral judgements could be altered using reinforcements and social modelling, much the same as teachers use during lesson time. Concept of self: C continued to display a marked preference for playing with children of the same sex. Whilst she would occasionally join in with boy games such as playing with cars and construction games she demonstrated an overall preference for playing dress-up (she participated in a dress up game in two other observations, including dressing up in an apron and playing out a cooking scene) and taking an interest in animals- expressed through enactment, picking a story about a tiger and through drawing (I observed C drawing a picture of herself walking 3 dogs.) As I found out when observing C, with the exception of her dad, she comes from a predominately female family. She has two older sisters who have also previously been at the school who are twins. Due to the predominately female environment that C has grown up in, it may be her preferences for gendered stereotyped activities may be learned behaviour, with children often learning perceived sex roles from parents and older siblings (Fauls and Smith 1956). Again it is difficult to discuss Cs concept of self, as it is largely based upon my observations. Whilst these observations were largely free of judgements it was difficult for me not to say how C appears to be developing in her concept of self. She appears happy and content during her time at school (excluding the first observation) as she could be quiet she had begun to establish good relationships with other children and appeared to be developing healthy self-esteem and positive self-concept. I felt this was due to her close and supportive relationship with her mother and class teacher both of whom appeared to take an interest in her work, encouraging C when she had done something well. How the child experiences their world: Only during the first observation did I feel that perhaps C might not be enjoying her school experience. During the first observation, conducted in very early September starting at 09:00 C was what could only be described as very distressed when her mum dropped her off in the morning. She clung to her mums skirt and was crying refusing to let go. The teacher took her had and led her in to the classroom and then arranged for her to be sat with a teaching assistant, who had the child on her lap. When C was encouraged to sit with her classmates she refused and began to cry again. This suggested that C was displaying separation anxiety (Bowlby 1973). However as Bowlby (1973) discusses this reaction will largely be due to a new and strange setting, considering it was one of Cs first days at school C was finding herself surrounded my new people without the knowledge that her primary caregiver was there so she could explore whilst having a secure base to which to return. However as I progressed through the observation series C began to settle into her surroundings and the new routine of school life. I observed two more sessions at the beginning of the day and C gradually became less distressed, though she still said goodbye and gave her mother a cuddle, suggesting a continuation of the secure attachment. Process of observing: Experience of being an observer: I initially felt very nervous of the whole project, though I felt this was largely down to the difficulties in securing not only a place to observe but also approaching a parent of a child who was going to be comfortable enough to allow a student social worker to observe. It is widely known that many people, especially parents of small children, have developed judgements of social workers largely due to the portrayal in popular media (Gibelman 2004). Fortunately I have very good links to the school I chose to complete my observations in having already completed work experience a few years ago, therefore there were no problems in securing a placement as they already knew and had built up a level of trust. The early years teacher introduced me to a parent, and I was expecting the mother to ask me lots of questions regarding the observation, whether they would be allowed a copy of my observations etcetera but the mother simply stated that it would be fine and that another of her children in the school had also been previously been involved in a study similar. I must have accidentally expressed my surprise at the ease of getting consent (I also thought that due to the age of the children many parents wou

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I had just gotten hired by the New York City Fire Department, I was working the morning shift when a call when out for a fire in a taxpayer with possible people trapped. Since I was on the ladder company our primary job was to find the possible trapped victims. We got on the road and immediately could smell the smoke, then dispatch came over radio and said police are on location reporting a 10-75,which is a working fire, and could see visible people trapped. Captain Merk yelled to the back â€Å"prepare to go in.† We arrived on scene and we could here people yelling about someone trapped on the 2nd floor. My partner and I entered structure thru the back and proceeded up the stairs. We made our way thru the hallway checking every door we came upon. We got to the end of the hallway and could hear someone screaming and coughing from the last door on the left hand side. We made our way into the room and my partner and I started searching for the victim. Over the radio we could hea r the battalion chief calling for the 2nd alarm; the fire was getting worse. We kept searching our area but couldn’t hear the screaming or coughing anymore as we sped up our search we made our way into the bathroom and there she was laying on the floor by the window. My partner and I picked her up and started making our way out of the building. We made it to the bottom of the stairs when the floor started to give way. We fell to the ground and I could feel something pop in my knee. As we regained our composer we stood up with the victim and made our way to the front of the buildings where EMS was waiting. The Emt’s took her, put her on oxygen, put her on the stretcher, and loaded her in the ambulance. I told the Ems supervisor that when I fell I felt something pop in my knee. He told me to get in the ambulance that was about to leave. I got into the back with the girl I had just rescue†¦how ironic. On our way to the hospital the girl had started to regain consciou sness and started to come back around. Of course she was scared and didn’t know what was going on.

The Tax Compliance Behavior In Curacao Accounting Essay

Every citizen is considered since day of the month of birth an Income revenue enhancement remunerator. Once you start working, the income revenue enhancement return signifiers must be filed and paid within the period determined. Harmonizing to informations of the Inspectorate of Taxes Curacao, merely 63 % have complied with registering their revenue enhancement returns signifiers within the determined period. In this survey the chief focal point is to happen out why non all income taxpayers file and pay their revenue enhancements on clip. And why they do non register the revenue enhancement return signifiers right. Just like other developing states is the revenue enhancement conformity degree is low on the Island. A bad revenue enhancement conformity behaviour has effects for the Government revenue enhancement grosss and the financial shortage. In order to better the revenue enhancement conformity behaviour, a figure of factors, such as demographic variables, cultural variables, non- compliance attitude, the psychological variables and the revenue enhancement system are identified in the conceptual theoretical account that will be studied to happen out how those factors influence the conformity behaviour. This conceptual theoretical account serves as a point of going for the information to be provided in the ulterior chapters. Literature that has been studied for this research shows that work forces, younger people, married twosomes, freelance workers and people with a high educational background are the 1s that normally evade revenue enhancements. In this survey the ATO theoretical account ( Braithwaite, 2007 ) is used to categorise the local taxpayers ‘ attitude towards conformity. Harmonizing to this research, the bulk of the sample group belongs to the committedness behaviour group, which means that they are willing to the right thing. The sentiments of the personal income taxpayers have been collected through questionnaires dwelling of structured and open-ended inquiries. The consequence of this research shows that 48.0 % of the respondents admit that they do non subject their income revenue enhancement on clip and 52.0 % do it on clip. Merely 9.6 % of the respondents are non cognizant that they have to register and pay their revenue enhancements annually, therefore 90.4 % of the taxpayers of this survey are cognizant that they have to pay their revenue enhancements. This makes it easier for the revenue enhancement section to better the conformity behaviour. In the questionnaire the respondents were besides asked what should be changed in the current revenue enhancement system or construction that could better the conformity and 60.0 % of the respondents answered that the communicating between the revenue enhancement section and the taxpayers should be changed and 81.8 % agreed that the taxpayers should be informe d on a regular basis about revenue enhancement Torahs alterations with workshops on a regular footing. In order to better the revenue enhancement conformity behaviour among the citizens it is recommended that the revenue enhancement section provided the taxpayers with regularly workshops about revenue enhancement Torahs and duties. This will better the communicating every bit good as the conformity behaviour. Another recommendation is to give the revenue enhancement workshops in the linguistic communication that is easy to understand for the local revenue enhancement remunerators.ForewordMy particular thanks go out to my MBA VII group members who motivated and supported each squad member. Besides, I would wish to thank all my friends and co-workers who helped me with the completion of my questionnaire, because without your aid, finalising this research was non possible. And last but non least, my household and close friends for their forbearance and support. Natasja Snijders BScList of TablesList of FiguresTable of abbreviationsCBS: Central Bureau of Statistics Netherlands Antilles KvK: Chamber of Commerce NBC: New revenue enhancement authorization SBAB: Stichting BelastingsaccountantBureau SIAH: The Inspectorate of Taxes SPSS: Statistical bundle for societal scientific discipline.Table of ContentssChapter 1. General IntroductionA §1.1 IntroductionIn the Curacao the revenue enhancement system, to be more specific the personal income revenue enhancement is characterized as a voluntary coverage system. This group of taxpayers is the largest gross beginning for Curacao, because it includes both pay and non pay constituents. In fact, every citizen must register and pay their revenue enhancements at the minute they receive income. Not surprisingly, non everyone does it. Presently there are about 30.000 income revenue enhancement remunerators and to the day of the month of this research merely 73 % of these personal income taxpayers have filed their 2010 income revenue enhancements, harmonizing to recent informations of the revenue enhancement office. This is a popular index of the size of a revenue enhancement spread ; therefore the difference between the Government grosss ( income revenue enhancements ) and what the families really ain and/or earn and what they report and voluntarily pay on a annual footing. Compared to last twelvemonth, the figures indicate that 75 % paid their income revenue enhancements. This per centum indicates that the non-compliance behaviour among income revenue enhancement remunerators needs to be researched and that there is a demand for higher revenue enhancement conformity. Before coming up with schemes how to undertake this revenue enhancement spread, research must be done first to happen out why people are non willing to pay revenue enhancements or why they evade it. Thus the influences on their revenue enhancement behaviour must be studied first. In the following paragraph the background of this survey will be discussed, followed by the research inquiry with its bomber jobs. Next the intents of this research so the restrictions of the survey. Finally in the last paragraph of this chapter the set up of the survey.A §1.2 Background of the surveyHarmonizing to the literature studied of Braithwaite ( 2004 ) , Hasseldine et Al. ( 2007 ) , James and Nobes ( 2003 ) , Slemrod ( 2004 ) , Pronk ( 2004 ) , the Island of Curacao ‘s revenue enhancement systems, where the impression relies on voluntary conformity by taxpayers, is about the same in the United States, the Netherlands, Canada and Australia. All these large states have the same low conformity jobs. Just like these states, the Curacao revenue enhancement bureau performs audits, levy appraisals and punishments and still non every taxpayer files their revenue enhancements on clip or right. As mentioned in the old paragraph, the current revenue enhancement conformity behav iour must be stimulated. Harmonizing to Brown and Mazur ( 2003 ) , the word revenue enhancement conformity is a complex term to specify and it is a multi-faceted step. Theoretically, there are three types of conformity that can be distinguished: payment conformity, describing conformity and filing conformity. In Curacao, the payment and filing conformity play a large function. There are different grounds why taxpayers are non or low revenue enhancement compliant. For illustration harmonizing to Hibbs et Al. ( 2010 ) , The American Journal of Political Science vol 1, † the high revenue enhancement conformity and positive perceptual experiences of financial exchange, see the revenue enhancement system, are possible when the system is just and if it response to the citizen penchants and if the Government delivers personal benefits the taxpayers approve of † ( p.18 – 19 ) . In Curacao for illustration, the current revenue enhancement Torahs and ordinances can non be easy accessed and are non easy to understand for all the taxpayers. All these facts about the current revenue enhancement system could besides act upon the revenue enhancement conformities. This could be the ground for a low conformity behaviour on the island and therefore it is an pressing demand for a revenue enhancement reform. In 2011, the â€Å" Nieuwe Belasting Dienst † ( NBC ) concern program was presented to the Parliament. The NBC is an abbreviation in Dutch for the new revenue enhancement authorization on the island of Curacao. In this concern program, the needed alterations in the revenue enhancement system are written every bit good as the alterations in the construction and services of the revenue enhancement office. This survey will measure if so the NBC will work out the identified non-compliance jobs with the new financial policy program. The proposed revenue enhancement policy plan, which was presented to cardinal authorities functionaries on July 14, 2008, states that the income revenue enhancement is complex and complicated as for the legal portion every bit good as the revenue enhancement declaration itself for most taxpayers. The premiss of the New Tax Authority ( NBC ) is that all cardinal maps of the full revenue enhancement disposal are integrated in one entity. The new revenue enhancement system should be simple and easy to pull off for the taxpayers, less cumbrous and just to them. It is a fact that the service offered at the Tax office and besides the construction of the revenue enhancement system need to be improved in order to excite the revenue enhancement behaviour. As mentioned earlier, all these facts about the current revenue enhancement system and construction could act upon the revenue enhancement conformity. A high degree of voluntary revenue enhancement conformity by taxpayers can be achieved by re-structuring or redesigning this revenue enhancement system. Harmonizing to the NBC-TRA Organization whitepaper papers, there are legion treating methods or plans based on successes in several states, what the NBC could seek to undertake the non-compliance. The output some states have is an norm of 1:15, that means that for every gulden authorized for these methods or plans, 15 guldens have been collected in revenue enhancements. In other words, the conformity degree in Curacao can better. As stated in the beginning of this chapter, merely 63 % of the personal income taxpayers have filed their income revenue enhancements, compared to last twelvemonth ‘s figures. This figure indicates that non everybody who is obligated to register their personal income revenue enhancement return signifiers is following. Not paying or registering the personal income revenue enhancements at all has effects for the Government revenue enhancement grosss. Harmonizing to the NBC financial whitepaper, the proposed reform of Curacao personal income revenue enhancement consists of the undermentioned alterations: tax write-off for occupation related costs to 50 % instead than 75 % ; unreported income of exiles ; revenue enhancement rate lessening on nonexempt income. The aim of the proposed reforms in the NBC is to cut down the income revenue enhancement rates and broaden the revenue enhancement base, while keeping the revenue enhancement burdens to the income taxpayers. The decrease of the income revenue enhancement is one of the major reforms that are proposed in de Fiscal Policy Whitepaper ( 2008 ) . The basic alteration is cut downing the construction of the income revenue enhancement rate, which now ranges from 13 per centum for the lowest bracket to 49.4 per centum for the top. Further, it is proposed the scope from 5 per centum to a top rate of 40 per centum in the short term and in the average term to 38 per centum. Harmonizing to the recommendations of the Fiscal Policy Whitepaper, the high rates of revenue enhancements are the beginning of economic inefficiency ; low investings and they besides discourage revenue enhancement equivocation. This all could lend to hapless revenue enhancement conformity. The last one, hapless revenue enhanc ement conformity is the focal point of this survey. In this survey one of the conceptual theoretical accounts that will be used is the Fischer theoretical account. The Fischer theoretical account indicates that the high revenue enhancement rates are linked to less conformity harmonizing to a survey done by ( Chau,2009 ) . As mentioned earlier, the revenue enhancement bureau dwelling of the receiving systems ‘ office, the Inspectorate of revenue enhancements ( SIAH ) and the Stichting Belastingaccountantsbureau ( SBAB ) , have assorted sorts of schemes to better or excite the conformity behaviour. The different scheme the revenue enhancement bureau uses to better conformity is, for illustration, the SIAH performs the desk audits and is now up-to-date to impose appraisals if the revenue enhancement remunerator does non register or pay its revenue enhancements on clip. It is now besides to make online turnover revenue enhancement filing. The scheme that SBAB uses to better conformity is increasing its desk audits and offers now assistance for exclusive owners who struggle with their clerking. Furthermore, the SBAB now besides provides a guideline or an audit manual so that the revenue enhancement remunerator can be informed about the recommendations and revenue enhancement responsibilities. The rec eiving system ‘s office has changed the payment process to be more customer- friendly. It introduced a one-window policy to better its services for less waiting in lines. The word one-window means that the revenue enhancement remunerator can travel to one teller to pay all relevant revenue enhancements. The revenue enhancement remunerator does non hold to travel to different tellers to pay the different revenue enhancements individually. Although there are some alterations within the revenue enhancement office, the conformity behaviour still needs to be improved. In order to come up with the different schemes, earlier researches will be studied and a conceptual revenue enhancement theoretical account will be used for this thesis to come up with recommendations. As mentioned above, one of the revenue enhancement theoretical accounts which will be tested on the local taxpayers is the Fischer revenue enhancement conformity theoretical account. The Fischer revenue enhancement theoretical account provides a model for understanding the socio economic and psychological constituents that influence the revenue enhancement remunerators ‘ conformity determinations. The Fischer theoretical account is one of the few theoretical accounts which discussed these constituents and could be helpful as get downing point in this thesis point of position of this thesis lies on alteration direction, where the attack is to switch persons and organisations from a current state of affairs to a desired state of affairs. â€Å" This is an organisational procedure aimed at assisting alteration stakeholders to accept and encompass alterations in their concern environment † stated by Kotter ( 2011 ) .A §1.3 Research inquiry and bomber inquiriesThe thesis st atement consists of the undermentioned research inquiry and the sub inquiries:To what extent do the demographic variables, cultural variables and psychological factors, positively act upon the conformity behaviour of the personal income taxpayers on the island of Curacao?The sub inquiries are as follows: Sub inquiry 1. How do the demographic variables such as age, gender and instruction relate to the psychological variables such taxpayers ‘ attitude and perceptual experiences? Sub inquiry 2. What is the impact of the cultural variables, such as societal norms and ethical values on the psychological variables? Sub inquiry 3. What are the influences of the revenue enhancement system on the revenue enhancement conformity behaviour? Sub inquiry 4. How do the non-compliance chance variables such as income, business and matrimonial position relate to the revenue enhancement conformity behaviour? Sub inquiry 5. To what extent are the psychological variables related to the revenue enhancement conformity behaviour? The replies to these five bomber inquiries will take to the concluding decision and recommendations for the new revenue enhancement system, which will do the new system more effectual, in order to better the conformity behaviour of the taxpayers on the island.A §1.4 Purpose of the surveyIn this survey the accent of the research lies on how to better the revenue enhancement conformity behaviour on the island, and its recommendations must intend a major part to the revenue enhancement disposal office which consists of the undermentioned entities: Servisio di Impuesto Antillas Hulandes ( SIAH ) , the Receivers ‘ Office, Stichting Belastingaccountants Bureau ( SBAB ) and its stakeholders, in order to increase the revenue enhancement grosss and revenue enhancement conformities on the island. The primary aim of this survey is happening out why revenue enhancement remunerators are non ever compliant and besides to reexamine the revenue enhancement conformity theoretical accounts that are used in this thesis, to see if so these theoretical accounts could advance the revenue enhancement conformity. As mentioned earlier, revenue enhancement remunerators are non compliant – they do non pay or declare all their income revenue enhancements – which will take to lower revenue enhancement grosss for the Government. In order to better the authorities revenue enhancement grosss, the ground for a non-compliance revenue enhancement behaviour must be studied first to come with recommendations and schemes that will better and excite the revenue enhancement conformity behaviour. This research involves little concern income earners ( exclusive owner ) who are obligated to register the personal income revenue enhancement return signifiers and the income they received of their concern and personal income taxpayers and the income taxpayer who do non have their ain concern.A §1.5 RestrictionThis survey has some restrictions. To bespeak what will be excluded in this paper, the focal point will be limited to the undermentioned points: Literature before the old ages 1998 is non used ; The corporate income taxpayers ‘ ( net income taxpayers ) will be excluded, merely as all the other revenue enhancements such as: Employee turnover revenue enhancement, Inheritance and Gift Tax ( successie belasting ) that are levied ; The revenue enhancement conformity behaviour of corporations ( NV and BV ) will non be discussed ; The participants in this survey will non be younger than 17 old ages ; Finally, the non – resident income revenue enhancement remunerators are besides excluded in this research.A §1.6 Set up of the thesisThe lineation of this thesis is as follows. In chapter 2 the literature reviewed will be discussed. Besides the different revenue enhancement conformity theoretical accounts, the conceptual manner land the international best patterns of revenue enhancement reforms will be analyzed in this chapter. In chapter 3 the lineation of the methodological analysis will be discussed, therefore how the information will be analyzed. The consequences of the information analyses will be used to better the conformities. The quantitative analysis will be analyzed in this chapter 4, by analyzing the compliant behaviours of income taxpayers, which could be used as recommendation in the last chapter. Finally, in the last chapter of this thesis, chapter 5, the decision is drawn and the range of the rating is based on the fact if the schemes of the revenue enhanceme nt disposal, so will work out the identified non-compliance behaviour. Besides, the recommendations for the revenue enhancement disposal will be presented in order to accommodate their schemes to better the revenue enhancement conformity attitude.Chapter 2 Literature ReviewA §2.1 IntroductionThe first portion of the survey undertakes an extended reappraisal of the bing literature on conformity and moralss in revenue enhancement. This is done to understand why people are non willing to pay or register their revenue enhancements, or what researches have done refering revenue enhancement conformity, or what revenue enhancement theoretical accounts have been used in the old researches. This and comparing bing literature aid structuring the research inquiry of this thesis. Literature about the revenue enhancement system of the Netherlands Antilles, the Netherlands and internationally have besides been studied. Besides diaries available from the electronic hunt engines like Emerald, Google bookman and Ebsco have been used for this research. The 2nd portion reviews the recommendation on best patterns in the part, harmonizing to ( the InterAmerica Development Bank, 2009 ) .Tax turning away and revenue enhancement equivocation are a load for modern societies ( Braithwaite, 2003 ) . It is a challenge for the revenue enhancement disposal all over the part and in the universe, to keep or better the conformity behaviour of taxpayers. The revenue enhancement lesson of the development states is besides a lesson from experience ( Cummings et al. , 2009 ) . â€Å" Tax morale is an intrinsic motive for persons to pay revenue enhancements, which are influenced by cultural norms and values † , harmonizing to Alm and Chandler ( 2012 ) . On July 14, 2008 a reform plan is presented to cardinal authorities functionaries, by Bearingpoint direction and Technology Consultants. This financial reform plan is besides called the Fiscal Policy White paper. The full reform plan has been through empirical observation doing usage of theoretical accounts and databases developed to imitate the impact of alterations in each revenue enhancement jurisprudence. There are non many surveies that explain the behaviour of revenue enhancement conformity of the local taxpayers, so most of the information used for the literature reviewed is from the Fiscal Policy Whitepaper. Further, surveies about this subject are the assorted revenue enhancement conformity surveies done in the states in the part and all over the universe, for illustration, Cummings et Al ( 2001 ) and Hyun ( 2005 ) .The revenue enhancement morale of the development states is besides a lesson from experience ( Cummings et al. , 2009 ) . These lessons must be taken into consid eration when using a new revenue enhancement theoretical account in the financial reform plan. Other literature studied is on revenue enhancement moral and revenue enhancement conformity from the house ‘s position by Alm et Al. ( 2010 ) and Hasseldine ( 2007 ) .All these resources are used to be able to supply comparings with and recommendations for the result of this survey. For this research, the findings of the sub inquiries 1, 2, 3, 4 and 5 will be analyzed and compared with the current revenue enhancement system. The financial reform program will be evaluated to happen out if so the revenue enhancement disposal will work out the revenue enhancement conformity job. Besides, for this job, analyzing the different whitepaper studies from BearingPoint and CIAT ( Centro Interamericano de Administraciones Tributrias ) , which regard topics about the revenue enhancement disposal, the financial policies, revenue enhancement conformity and revenue enhancement reforms in the NBC. This chapter has the undermentioned construction. In the following paragraph the reappraisals of the theoretical revenue enhancement theoretical account are presented to explicate the revenue enhancement conformity behaviour such as the ATO. This is followed by the conceptual theoretical account ( Fischer revenue enhancement conformity theoretical account ) and eventually by the decision in the last paragraph.A §2.2 Tax conformity theoretical accountsThe taxpayers ‘ attitude towards conformity may be influenced by many factors which will finally act upon taxpayers ‘ attitude harmonizing to Barbuta-Misu ( 2011 ) . Those factors which influence revenue enhancement conformity or non-compliance behaviour differ from one state to another and besides from one person to another ( Kirchler, 2007 ) . A more structured manner to understand and better the revenue enhancement conformity behaviour is the usage of a revenue enhancement conformity theoretical account. The first revenue enhancement conformity theoretical account was developed by Allingham and Sandmo in 1972 and subsequently in the 1980s more research workers began to develop multi-period game theoretic theoretical accounts, such as Reiganum and Wilde ( 1985 ) , Greenberg ( 1984 ) , Landberger and Melijson ( 1982 ) . However, in this survey the three major revenue enhancement conformity theoretical accounts such as the Fischer, ATO and BISEP theoretical accounts will be used and compared with the local state of affairs, to come up with recommendations and schemes. The Fischer theoretical account will be used as from the earlier researches done by Chau ( 2009 ) . Before traveling in deepness with the Fischer Model and the other two theoretical accounts, the basic theoretical accounts of taxpayers ‘ conformity or the standard portfolio theoretical account of single conformity implies that conformities is low or seldom falls to a degree predicted by the criterions of theory. Therefore, the two basic theoretical accounts of taxpayers ‘ conformity behaviour are harmonizing to Alm and Mc Chellan ( 2012 ) : The theories of revenue enhancement conformity The standard theory of revenue enhancement conformity, which is based on the work of Allingham and Sandmo ( 1972 ) . The other theoretical accounts that are studied in this paper are the ATO theoretical account and BISEP theoretical account ( Braithwaite, 2007 ) .The Australian Taxation Office ( ATO ) has developed a conformity theoretical account in 1996. The ground for developing this theoretical account was that big companies in Australia did non pay or really small company revenue enhancements. The Australian Taxation Office conformity theoretical account is presented as a pyramid with three characteristics, which will be used to propose regulative schemes. The first characteristic is on the left side of the pyramid, which cab be seen in the figure below where the options are for covering with conformity. At this side of the pyramid are the motivational positions ( BISEP ) .The 2nd characteristic of the pyramid is on the right side. Get downing at the base to the top is the scope from larning, educating and carrying the taxpayer. In between the sides of the pyramid, at the base or front side of the pyramid, all conformity activities are self regulative. If the countenances get higher, the ego ordinance will besides increase. Figure 1 ATO pyramid Braithwaite ( 2007 ) There are different classs and attitudes towards conformities which could be detected with the ATO theoretical account. The 3 degrees into which the conformity is divided are as follows: High attitude to conformity: Have decided non to follow or make non desire to follow ; Medium attitude to conformity: Try to follow, but do non ever win ; Low attitude to conformity: Volition to make the right thing. Further, Braithwaite ( 2007 ) developed a theory that describes 5 behaviours towards conformity. These 5 chief behaviours or attitudes are outlined as follows: 1 Commitment behaviour: willing to make the right thing ; 2 Capture behaviour: attempt to follow, but do non ever win ; Resistance behaviour: do non desire to follow ; 4 Disengagement behaviour: have decided non to follow ; 5 Game participants ‘ behaviour: belong anyplace along the left side of the theoretical account. One of the chief intents of the ATO theoretical account is to ( I ) introduce inducements to better conformity, and ( II ) to implement conformity with more and flexible countenances harmonizing to Braithwaite ( 2003 ) . In other words, this theoretical account determines the appropriate scheme to better the conformity of each class or degree and the influence attitude towards conformity must foremost be understood. Once this is understood, it allows doing better schemes. For illustration, if the bulk of the revenue enhancement conformity is grouped as captured conformity group, so the scheme is to promote the revenue enhancement remunerators by increasing the Numberss of consultative offices or bettering the information about revenue enhancements to the taxpayers. The BISEP theoretical account is closely linked with the ATO theoretical account and it has a motivational position. It helps to understand the different factors that influence the taxpayers ‘ behaviour, such as the concern industry, sociological, economic, and psychological factors. The BISEP conformity theoretical account shows the different external factors that influence taxpayers ‘ attitude towards conformity behaviour. This theoretical account is a structured manner of bettering and understanding the conformity behaviour of taxpayers. This theoretical account addresses the different revenue enhancement determinations that frequently depend on the state of affairs. Indeed, the behaviour of revenue enhancement conformity may be clear about why people pay revenue enhancements, but non why they evade revenue enhancements. Because of that, research workers introduced revenue enhancement morale, for illustration in the conceptual theoretical account, the Fischer theoretical account used by Chau ( 2009 ) .In that model the cultural norms and ethical values determine the revenue enhancement behaviour and this theoretical account will be the conceptual theoretical account of this thesis.A §2.3 Conceptual theoretical accountThe primary aim of this survey is to reexamine the Fischer revenue enhancement conformity theoretical account and happen out if so the effectivity of the revenue enhancement system is affected by complexness of the revenue enhancement system, or by the cultural norms and ethical values. It is besides to happen out if so this theoretical account promotes revenue enhancement conformity. However, foremost of the account and the purpose of this conceptual theoretical account must be discussed. This theoretical account provides a model for understanding the socio-economic ( demographic variables, income degree and beginning ) and psychological constituents ( equals, equity of the revenue enhancement system and civilization ) that influence a taxpayer ‘s conformity determinations. In the old chapter it was mentioned that the SBAB increased its desk audits. That means that if there are more audits, the audit chances and terrible punishments will pro mote conformity. Harmonizing to the Fischer theoretical account theory, nevertheless, is this merely effectual if the punishments that are applied quickly and forcefully. So raising the chance of observing persons that evade their revenue enhancements is an of import factor that affects revenue enhancement conformity. Further, the demographic variables are portion of the socio-economic constituents that influence the conformity behaviour harmonizing to Chau ( 2009 ) .The following theoretical account is the conceptual theoretical account that will be used for this thesis. Disobedience Opportunity: Income Level, Income Beginning, Occupation, Marital Status Psychological variables: Fairness of the Tax System, Peer Influence. Attitude and perceptual experiences Demographic Variables: Age, Gender, EducationTaxpayer ConformityBehaviorTax System/Structure: Complexity of the revenue enhancement system, Probability of Detection and Punishments, Tax Ratess Culture Variables: Social norms & A ; Ethical values Figure 2. Tax conformity conceptual theoretical account Fischer et Al. ( 1992 ) . The first parts of the Fischer Model are the socio-economic constituents, which consist of the followers: demographic variables cultural variables and non-compliance chance ( Income beginning ) revenue enhancement construction The 2nd portion of the theoretical account ( treating ) consists of the psychological constituents: equal influences, like the attitude of the taxpayers and perceptual experiences equity of the revenue enhancement system The factors that determine the effectivity of the revenue enhancement system construction of any state include chance of sensing, punishment, revenue enhancement rate and complexness of revenue enhancement system ( Fischer et al. , 1992 ) . Empirical groundss have linked these factors to compliance behavior harmonizing to Alm ( 2005 ) ; Chan et Al. ( 2000 ) ; Deskin and McKee ( 2004 ) ; Martinez-Vazquez and Rider ( 2005 ) ; O'Bryan ( 2000 ) and have besides demonstrated it. The â€Å" Tax equity seems to affect at least two different dimensions ( Jackson and Milliron, 1986 ) : the first relates to the benefits one receives for the revenue enhancement given ; the 2nd dimension involves the sensed equity of the taxpayers ‘ load in mention to that of other persons. This 2nd dimension relates to taxpayers ‘ perceptual experiences of the perpendicular equity of the revenue enhancement system. If a taxpayer were to experience that they pay more than their just portion of revenue enhancement when comparing themselves to affluent taxpayers, they are more likely to see paying revenue enhancement as a load than a taxpayer non concerned about these issues. † harmonizing to Barbuta-Misu ( 2011, p. 75 ) .A §2.4 Demographic constituentsGender is portion of the demographic constituent and has influence on the conformity behaviour harmonizing to the earlier research done by Chau ( 2009 ) .Females are more revenue enhancement compliant than males. O n the other manus, the survey by Houston and Tran ( 2001 ) shows that more adult females than work forces evade revenue enhancement. Another variable that is portion of the demographic constituent is age. Harmonizing to old research, age has influences on revenue enhancement conformity behaviour. Younger taxpayers are less complaint and the factor for knowing evaders is higher harmonizing to Ritsema et Al. ( 2003 ) .This group is besides willing to take hazards and is less afraid for countenances. Education is besides a demographic variable. Survey shows that those with more financial cognition are considered to hold a more positive attitude than those with lower fiscal cognition harmonizing to Groenland and Veldhoven ( 1983 ) . Chan et Al. ( 2000 ) finds that the higher the instruction, the higher the revenue enhancement conformity is, but in add-on to that, the survey of Richardson ( 2006 ) finds that the general instruction degree significantly related is to the grade of revenue enhancement equivocation. In the survey of Torgler et Al. ( 2007 ) shows that married people evade revenue enhancements significantly more than singles. Further, Torgler and Schneider ( 2002 ) that married twosomes have a stronger societal web and hold higher revenue enhancement morale than singles.A §2.5 Cultural variablesSocial norms and ethical beliefs have influences on conformity harmonizing to Blanthorne and Kaplan ( 2008 ) and are besides taken into consideration in the Fischer revenue enhancement conformity theoretical account. Harmonizing to the Fischer ‘s theoretical account, the revenue enhancement system construction is considered as major determiner of revenue enhancement conformity behaviour and the revenue enhancement gross mobilisation in a state depends on the effectivity and efficiency of the revenue enhancement system ( Fischer et al. , 1992 ) . Hyun ( 2005 ) explains in his survey that revenue enhancement civilization is hard to mensurate, because revenue enhancement civilization has non been conceptually organized yet, so there are different looks what revenue enhancement civilization consists of. In the instance survey of Torgler and Schneider ( 2002 ) they observed Switzerland, Belgium and Spain to happen out if cultural differences and assortment have an impact on revenue enhancement lesson within each state. They argued that for each state, pride and trust in the legal system have a positive impact on revenue enhancement lesson. What is besides singular in their survey is that in Spain, contrary to Switzerland, more liberty does non take to more support for Government revenue enhancement. In another fluctuation of cultural statement, Pryadilnikov ( 2009 ) argued that negative attitudes held toward revenue enhancement conformity by the Russian citizens were mirrored by the negative attitudes that were held towards the revenue enhancement officers. Therefore in other words, this revenue enhancement job lies besides on the revenue enhancement functionaries who are responsible for the revenue enhancement aggregation. Pryadilnikov besides states that the revenue enhancement conformity job does non so much related to the cultural or regional factors, but to the incapacity that is afflicting the Russian province and the failing of the revenue enhancement decision maker to undertake challenges of revenue enhancement aggregation in a big and diversified economic system.A §2.6 Current revenue enhancement systemThe revenue enhancement system is based on a figure of revenue enhancement Torahs. Some of these Torahs are dating back many old ages. The current revenue enhancement system of Curacao is from before the disintegration on October 10th, 2010, and still is complicated. For illustration, the current revenue enhancement Torahs and ordinances can non be easy accessible and are non easy to understand. Furthermore, the taxpayer is obliged to supply the revenue enhancement Inspector with the necessary revenue enhan cement information. Just like the employees have the same duties in regard of the paysheet revenue enhancement. The freelance individual or broad profession besides have the duty to subject histories and paperss to provide all information to the revenue enhancement Inspector, which may be of import for the finding of revenue enhancement liability of 3rd parties. On the other manus, the revenue enhancement jurisprudence allows some attorneies, notaries, members of medical professions to decline information on the footing of their professional secretiveness regulations harmonizing to Spenke and de Vries ( 2011 ) . They besides stated that revenue enhancement functionaries may non print or go through on any information sing taxpayer personal businesss. This revenue enhancement construction and the disobedience chance are factors identified in the conceptual theoretical account, which have direct influence on taxpayers ‘ conformity behaviour. Besides, the best patterns in the part show that in states such as Peru, Colombia and Jamaica, that there is a comparatively high degree of non-compliance ( Bird and Jantscher, 1992 ) . Several other Latin American states, such as Mexico, use different methods of roll uping revenue enhancements, observing unregistered taxpayers and revenue enhancement evaders. In the survey of Hyun ( 2005 ) , in which two developed states, Korea and Japan with the same cultural facet, near geographical location and similar historical background, but with different revenue enhancement conformity attitude were studied, defines that the revenue enhancement policy about the revenue enhancement information revelation plays a important function in the taxpayers ‘ conformity. For case, in Korea, there is n o formal information available about the size of revenue enhancement equivocation after revenue enhancement audit by the revenue enhancement governments available, but in Japan there is a complete revenue enhancement information revelation policy. Thus private information about revenue enhancements for the group rich of persons or concerns can be released to the populace under their legal footing. Harmonizing to this survey of Hyun ( 2005 ) , the revenue enhancement conformity behaviour in Japan is better than in Korea, because they do non desire their names publicized for revenue enhancement equivocation. Another comment of the same research worker is that if the people distrust the Government, they will easy rip off the revenue enhancement. Harmonizing to Lu et al. , ( 2009 ) , the services offered ( frontline service forces ) and the service requested by taxpayers besides influence the revenue enhancement conformity behaviour. In the survey of Barbuta-Misu ( 2011 ) is explained t hat judging the equity of the revenue enhancement system, requires comprehensive cognition and right reading of the revenue enhancement Torahs. She besides states that complex revenue enhancement rate constructions are non absolutely understood by taxpayers and that lead to lower revenue enhancement conformity.A §2.7 Non-compliance chanceThe non-compliance chances are the economic factors that influence the revenue enhancement conformity. In this class the income degree, income beginning and business are related to the attitudes toward revenue enhancements. Harmonizing to Barbuta-Misu ( 2011 ) research, because of the degree of existent income, freelance taxpayers have more possibilities to avoid revenue enhancements than employed taxpayers. Yet, the freelance taxpayers have more chances for revenue enhancement equivocation and those chances might farther increase with the figure of different income beginnings. Another survey done by Kirchler et Al. ( 2007 ) is that in their resea rch the participants were less compliant when they reported income earned by low attempt, compared to the taxpayers that reported difficult earned income. Harmonizing to the Fischer theoretical account, the income degree, income beginning and business affect the taxpayer straight. Get downing first with the degree of income, this is one of the economic factors which influence taxpayers ‘ conformity straight. In their survey Housten and Tran ( 2001 ) indicate that taxpayers from a lower income group tend to hold lower revenue enhancement conformity compared to the revenue enhancement remunerators with a higher income who have high revenue enhancement conformity. They under report their revenue enhancements or over claiming their disbursals, because they have to pay higher revenue enhancements. In the survey of Barbuta – Misu ( 2011 ) besides indicates that Another factor is the income beginning. In this same survey that is mentioned above, the revenue enhancement equivoc ation among taxpayers who are freelance ( exclusive owners ) taxpayers is higher than non-sole owners ( employees ) . Another survey done by Richardson ( 2006 ) indicates that the income beginning is an of import factor ; it reports that the income beginning is linked to revenue enhancement equivocation. Largely, the income beginning that is non subjected to keep backing revenue enhancements has influence on the revenue enhancement behaviour. The type of business is besides considered as an influence factor for revenue enhancement conformity. In add-on to the income beginning, the business harmonizing to the TCMP information indicates that the exclusive owners involved in gross revenues such as in shops and eating houses, are the 1s who under-reports their revenue enhancements. Besides in the Fischer ‘s theoretical account, beginning of income, degree of income and business are factors impacting the relationship between disobedience chance and revenue enhancement conformity be haviour. The direct relationship between conformity behaviour and the revenue enhancement system construction, taxpayers ‘ attitude, disobedience chance are non reported in this survey as findings on such relationships that had been reported in other old surveies Chan et Al ( 2000 ) as a consequence these variables served as control variables similar to what was done by ( Chau and Leung, 2010 ) .A §2.8 Psychological influencesIn the research of Chau and Leung ( 2009 ) they considered that the taxpayers ‘ attitudes and perceptual experiences have influenced the non-compliance behaviour. They argued that the equal influence, like that of friends, relations and co-workers, reflects on the single outlooks in relation to O.K.ing or disapproving the non-compliance attitude. The equity of the revenue enhancement system besides discussed by Chau and Leung ( 2009 ) plays a important function for increasing the in non-compliance behaviour ; like for case the benefits the taxpaye r receives from the Government compared to the revenue enhancements they paid. If the taxpayers believe that the revenue enhancement system is unjust, or if they do non cognize how the Government spends their revenue enhancement money, they are more likely to be non-compliant.A §2.9 DecisionAll the literature studied refering the thesis outlines the relevancy of regulations to understand revenue enhancement morale and shows that the same revenue enhancement regulations can hold different revenue enhancement effects. In this thesis the Fischer theoretical account will be applied on the revenue enhancement system and services offered by the revenue enhancement office of the island and the result will be compared. The Fischer revenue enhancement theoretical account provides a model for understanding the influences of the socio-economic and psychological constituents on taxpayers ‘ conformity determination. The basic theoretical account of Fischer serves as a point of going for the analyses of revenue enhancement conformity behaviour in the ulterior chapters. Furthermore the accent of the research lies on how to better the conformity behaviour in the new revenue enhancement system. These are some of the non-economic factors for conformity: age, gender, income, equals and penalty. These factors have indirect influences on the non-compliant behaviour of the taxpayer. In the ulterior chapters these dealingss are discussed. The conceptual theoretical theoretical account of revenue enhancement conformity suggests the revenue enhancement disposal has the ability to act upon taxpayer behaviour through the responses and interaction. Thus the first major happening from literature reappraisal is that the civilization and other powerful environmental factors, societal norms and ethical values, affect the taxpayers ‘ conformity. Yet, there is still much to larn about the taxpayers ‘ motive. The 2nd survey investigates the equity of the revenue enhancement system, taking into consideration the effectual factors of the revenue enhancement reforms in the NBC, which impact the revenue enhancement conformities harmonizing the different whitepaper studies from BearingPoint ( 2008 ) and CIAT ( Centro Interamericano de Administraciones Tributrias ) that are studied. Existing research documents that focus on single non-compliance on the island are non available ; there is small research on corporate revenue enhancement non-compliance, so greater attending should be paid in this paper to income revenue enhancement conformity on the Island.Chapter 3 MethodologyA §3.1 IntroductionIn this chapter the methodological analysiss that will be applied are based on a combination of a qualitative analysis and quantitative analysis research method. This thesis is by and large more a quantitative analysis research, because more field and desk research is done to roll up more elaborate infor mation about revenue enhancement conformity behaviour of the local income revenue enhancement remunerators. This is done by a study for which the taxpayers have indiscriminately been selected, to happen out what motivates them non to pay or register the revenue enhancements or what their societal norms are and how their ethical behaviour and beliefs are about revenue enhancement equivocation. Besides the socioeconomic background of each participant will be analyzed. In exhibit 1, the questionnaire is presented ; it is used for this portion of the information analysis. To get better cognition of the subject for this research, a sum of 4 interviews are held with different revenue enhancement experts, refering the revenue enhancement conformity. These interviews consist of open-ended inquiries ( narrative information ) , that are answered by the respondents. For this research the descriptive research type is used harmonizing to Zikmund ( 2003, pp 54 ) . It means that † descriptive research seeks to find the reply to who, what, when and how inquiries † . The instruments used for finishing the descriptive research are questionnaires, structured interviews and secondary informations available from the academic diaries from several databases like Ebsco and Emerald and how the conceptual theoretical account is interpreted in the current state of affairs of the local income taxpayers. For the processing and analyzing of the primary informations, generated through the study, the SPSS package is used. The set-up of this chapter is as follows: in the following paragraph, the process of garnering information ; followed by the account of the choice of the participants in paragraph 3.3 ; the instruments used for the collection of the informations in paragraph 3.4 and the cogency in paragraph 3.5. In paragraph 3.6 the representativeness will be discussed as will the decision in the last paragraph.A §3.2 ProcedureThe processs for the informations aggregation stage are as follows: foremost the generating of primary informations by studies, utilizing questionnaires. This is done by reaching the letter writers personally, by phone or electronic mail. Before get downing with the questionnaire, merely as mentioned above, a pilot survey had been done to look into if the questionnaire had been formulated right. For the pilot survey 5 respondents were used for a try-out ( pre-testing stage ) to minimise mistakes due to improper design of the questionnaire or to larn if the questionnaire was e xcessively long. After that phase the informations aggregation process started. When the information was collected, all information was classified and analyzed and the research inquiries were answered based on statistical methods. The 2nd method to garner the information is to interact with an interviewer. There is a list with structured inquiries to be asked. This gathered information consists of narrative informations and observations. The readying of the questionnaire appropriate for this survey is done with open-ended inquiries, refering revenue enhancement conformities. The revenue enhancement experts were interviewed about their revenue enhancement conformity points of position and so the questionnaire was formulated. All interviews taken were one-on-one. Another method used to garner information about the conformity behaviour is the usage of research articles and diaries on the cyberspace. Harmonizing to the findings, the conformity behaviour and features of the taxpayers will be analyzed. All the preliminary informations were computerized through informations coding procedure for analysis. The SPSS plan was used for the informations cryptography procedure for this research analysis.A §3.3 ParticipantsThe population of the survey is the income taxpayers in Curacao. As of January 1st 2010 the figure of taxpayers has been 142,180 harmonizing to the recent nose count informations of Central Bureau of Statistics Netherlands Antilles ( CBS ) . The sample size is determined utilizing a tabular array to find it and is carried out in a period of 2 or 3 hebdomads, in order to show how the latest taxpayers ‘ attitude influences revenue enhancement conformity. The sample size of the mark population is 150, with a assurance interval of 8 and the assurance degree of 95 % . The participants are the income taxpayers who may besides hold their ain little concern and may be between the ages of 18 and 65 old ages. These participants will be chosen indiscriminately and are divided into 12 different age groups. The questionnaire will be taken at the revenue enhancement office waiting hall in order to research the group that complies with its revenue enhancement responsibilities. This group decidedly files and pays its revenue enhancements. Possibly non right or on clip, but at least this group could be categorized as the group, harmonizing to the ATO theoretical account, as the â€Å" low attitude † class group, therefore the group that is willing to make the right thing. Another location where the research workers will near their participants is in Marshe , the local market place, where sellers come to sell their goods. All respondents involved for this research will stay anon. and are selected indiscriminately. To acquire at least 150 completed questionnaires, respondents will besides be selected by telephone. The Inspectorate of revenue enhancements provides a list with all phone Numberss of all exclusive owners registered at the revenue enhancement office. Every 8 th income taxpayer on the list will be called, until 150 respondents have reached. In order to reply the research inquiry and the other 5sub inquiries, 4 interviews were conducted with experts in the field of revenue enhancements. The interviews are with the caput of Inspectorate of revenue enhancements Mrs. Jamila Isenia, and with the caput of Fiscal Affairs, Mrs. Clarion Taylor. From the SBAB, Mr. Reijmie de Leeuw, the squad leader of the auditing section who is in charge of choosing the audits. Mr. Edsel Jansen, caput of the aggregation section Receivers office was interviewed. The interviews were held face-to-face or by phone or electronic mail, utilizing open-ended inquiries. All inquiries were prepared in front, so the interviews were structured. In exhibit 2 the inquiry list used for the interviews will be attached.A §3.4 InstrumentsFor this portion of the thesis the conceptual theoretical account that is mentioned in chapter two, is closely linked with the instruments that are used for the informations aggregation. In this instance a structured questionna ire is distributed to the income taxpayers. As shown in table 1 below, a sum of 150 study instruments were distributed. Location Sum distributed Tax office ( waiting hall ) 50 Plaza ( Marshe ) 50 Phone ( each 8thperson on the list ) 50 Entire 150 Table 1 Survey Source and chance status. This study contains a wide scope of steps, such as demographic steps, societal norms, conformity steps and the revenue enhancement civilization steps. The questionnaire consists of Likert graduated table comprising of 5 responses, closed-ended and eventuality ( nominal and ordinal graduated table ) inquiries. The questionnaire was divided into the undermentioned subdivisions harmonizing to the conceptual theoretical account: Disobedience Opportunity. Q 4, Q5 & A ; Q34Taxpayer ConformityBehaviorQ6 boulder clay Q 15, Q17 & A ; Q 18 Tax System/Structure Complexity of the revenue enhancement system. Q 16, Q 24 boulder clay Q 28 & A ; Q 33 Culture Variables. Q 19 – Q21 & A ; Q32 Demographic Variables. Q 1 boulder clay Q 3 Psychological Variables Q 22 & A ; Q23, Q 29 boulder clay Q31 Figure 3. Questionnaire measurings related to the conceptual theoretical account. In the tabular array below the steps of each independent variable harmonizing to the conceptual theoretical account are presented with the type of measurement graduated table. Independent Variables Questions Scale Type Demographic profile indexs Q 1 boulder clay Q 3 Nominal graduated table and Ordinal Scale Non-compliance chance step Q4, Q5 & A ; Q 34 Nominal Scale Conformity step Q 6 boulder clay Q 15, Q17 & A ; Q 18 Nominal Scale Ethical and societal norms step Q 19 boulder clay 21 & A ; Q32 Interval Scale & A ; Ordinal Scale Psychological step Q 22, Q 23, Q 29 boulder clay Q 31 Interval Scale Understanding of the revenue enhancement system step Q 24 & A ; Q 33 Interval Scale Tax structure/rewarding step Q16, Q 25 boulder clay Q 28 Interval Scale & A ; Ordinal Scale Table 2 Variables steps of the participants The open-ended inquiries gave the respondents the chance to dig more into the replies. The inquiry signifier used for this study is attached in exhibit 1.The questionnaire was pre-tested for mensurating cogency, representativeness and pertinence before its concluding usage. For the qualitative analysis, the instruments that will be used for this portion are informations and statistics obtained from the SIAH, CBS and the Chamber of Commerce ( KvK ) . Another instrument used is the questionnaire list with unfastened inquiries used for the interviews.A §3.5 ValidityTo find the cogency of the information in this research, all the research articles are compared to other similar surveies. These surveies about revenue enhancement conformity behaviour will assist to find the cogency of the overall information about the research inquiry. First of all, before roll uping the information, the questionnaire must be approved by the thesis wise man. The questionnaire is divided into five differen t parts conform the conceptual theoretical account. In the undermentioned four tabular arraies, the inquiries and related literature are presented. The set-up of the questionnaire is as follows:QPartMeasurementSubjectLiterature1 I Demographic factors Gender Wenzel M. , 2007, Gerxhani K. , 2007. 2 Age Census CBS, 2011. 3 Educational degree Census CBS, 2011. 4 Two Non-compliance chance Marital Status Torgler et al 2007, Torgler B. , and Schneider F. , 2007 5 Occupation Gerxhani K. , 2007, Hasseldine et Al. 2007. Table 3 Demographic factors and non-compliance chance measuring In the tabular array above the demographic and non-compliance chances are presented together. Monthly income is besides an index of the non-compliance chance, but in this questionnaire, this conformity index ( income ) is placed as the last inquiry. Harmonizing to O ‘ Rourke ( 2002 ) , that income is a extremely sensitive topic and is related to many behaviours and sentiments. That is the ground why it is placed at the terminal of the questionnaire and non at the beginning of it. The following tabular array shows how the taxpayer ‘s conformity attitude is measured. In this portion the inquiries are given in 12statements. These statements cover issues that are expected to correlate with revenue enhancement conformity. The respondents have to bespeak whether each statement is true or false.QPartMeasurementSubjectLiterature6 Three Tax conformity attitude Voluntary conformity class Feld, L. and Frey, B. , 2007 7 Reason for non-compliance Braitwait et al. , 2007 8 Conformity attitude Braitwait et al. , 2007 9 Reason for non-compliance Trivedi, V. , Shehata, M. , Mestelman, S. , 2005. 10 Intentional non-compliance behaviour Trivedi, V. , Shehata, M. , Mestelman, S. , 2005. 11 Recognition of good moralss Gerxhani, K. , 2007 12 Taxpayers honoring Trivedi, V. , Shehata, M. , Mestelman, S. , 2005. 13 Attitude towards revenue enhancements Gerxhani K. , 2007 14 Unintentional non-compliance behaviour Trivedi, V. , Shehata, M. , Mestelman, S. , 2005. 15 Reason for full conformity toward revenue enhancement duties Torgler et al 2007, Torgler B. , and Schneider F. , 2007 16 Tax system Punishments towards non-compliance behaviour Trivedi, V. , Shehata, M. , Mestelman, S. , 2005. 17 Three Tax conformity attitude Unintentional non-compliance behaviour Trivedi, V. , Shehata, M. , Mestelman, S. , 2005. 18 Reason for non-compliance Hasseldine et Al. 2007. Table 4 Reasons for non revenue enhancement conformity behaviour. This portion of the questionnaire consists of three statements that are related to self under coverage and revenue enhancement equivocation. The steps of under describing moralss are shown below.QPartMeasurementSubjectLiterature19 Four Social norms Guilty feelings towards non-compliance Blanthore and Kaplan, 2008 20 Ethical norms Under describing feelings towards non-compliance Blanthore and Kaplan, 2008 21 Ethical values Wenzel M. , 2007 Table 5 Ethical and societal norms steps.QPartMeasurementSubjectLiterature22 Volt Psychological constituents Peer influences Chau and Leung, 2009 23 Feelingss towards the revenue enhancement governments Field and Frey, 2007 24 Six Tax system Complexity of revenue enhancement Torahs Shahroodi, S. , 2010 25 Tax Efficiency Service offered Shahroodi, S. , 2010 26 Wagess and Incentives Feld, and Frey, 2007 27 Punishments and penalty Hyun, J. , 2005 28 Tax information Wenzel, M. , 2007 29 Psychological constituents Attitude towards Government Shahroodi S. , 2010 30 Trust in the legal system Hyun, J. , 2005 31 Payment Facilities Gerxhani, K. , 2007 32 Cultural variable Ethical norms Wenzel, M. , 2007 33 Recommended alterations Torgler et al 2007, 34 Non-compliance chance Income O'Rourke, D. , 2002. Table 6 The measuring of the independent variables. Dependability and cogency are indispensable tools in a thesis. The dependability of the questionnaire is that the variable scope is the same as the one used in the nose count done by the CBS. All the Likert -type graduated table inquiries will be replaced with other similar inquiries, in the study. Therefore to mensurate the beliefs about underreporting or revenue enhancement equivocation by the taxpayers, some of the inquiries are coded in contrary. That is one of the trials that the study is valid and dependable. Finally, the representativeness trial is done to mensurate the dependability of the replies. The replies of each of the 5 instruments will be measured by the Cronbach ‘s alpha tool, which is a numerical coefficient of dependability. The scope of each instrument that will be measured must be at least between 0.7 and 1.0. Every inquiry with the result that is below 0.7 will be excluded. Thus for all the independent variable, all the responses will be tested with a Cron bach ‘s Alpha tool with at least a value of 0.7 boulder clay 1. To mensurate the Cronbach ‘s Alpha or internal consistence the undermentioned consequences are calculated for each independent variable.Independent VariableCronbach ‘s AlphaNumber of inquiriesCultural variables 0.806 4 Psychological variables 0.616 5 Tax system 0.165 8 Table 7 Overall dependability statistics test As the consequences in the above tabular array show, the overall alpha for cultural variables is 0.806. The result is above 0.7 and has a really good strength of association, harmonizing the regulation of Cronbach ‘s alpha coefficient size ( Hair et al. , 2003 ) . The psychological variable is 0.616 and there is a moderate strength of association. The internal consistence of the revenue enhancement system variable is 0.165 the result and is below 0.7. These inquiries should be excluded from the questionnaire. However, these inquiries are indispensable to mensurate the revenue enhancement system variables and will stay in this research. The demographic and non-compliance chance variables are non tested, because merely 1 inquiry of the questionnaire measures the variable and the minimal figure of inquiries in a graduated table to mensurate should be at least 3. To analyse the sub inquiries mentioned in chapter 2, the correlativities of these are applied. The correlativity applied is the spearman rank order correlativity because the informations used in the questionnaire are dwelling of ordinal graduated table steps. Another trial that is used for this research is the analysis of the chi-square trial for goodness of tantrum, which allows proving for significance. The chi-square trial is