Compaction Characteristics of Municipal Solid Waste

Tamimi Foodservices at SEC

Tamimi Foodservices at SEC Introduction Much consideration has been given to some of the core structures of understanding the buyer behavior, the so-called perceived value and rewarding experience, which are described in detail in service marketing materials and special literature.Advertising We will write a custom essay sample on Tamimi Foodservices at SEC specifically for you for only $16.05 $11/page Learn More However, the future research of their mutual relation is still in demand, although the undeniable importance of these structures has already become a source of many theoretical discussions and brought forth some empirical evidence. A comprehensive approach based on a number of landmark research studies allowed to incorporate perceived value, quality and rewarding experience or satisfaction within a single research framework. Such food qualities as taste, flavor, temperature and texture being the main product of foodservice industry, have been given the most attention and thei r aspects have been considered the key structures for understanding the buyer behavior and were widely explored in service and marketing literature. Tangible and intangible aspects of this industry alike were identified as the main attributes that allow comprehending the perceived value, customers’ behavioral intentions and their levels of satisfaction. The definition of attitude most often includes the general evaluation of a brand or a solo product, while perceived quality usually implies the buyers judgment about organizations overall superiority or advantage; both of these concepts have made significant contributions in marketing and consumer research fields. The reason for significant attention that was aimed at foodservice research was the rise of interest in and concern about service-quality literature, which also led to identifying the quality of service as one of the keystones of the dining experience, and to further understanding of the perceived value, customersâ⠂¬â„¢ behavioral intentions and their levels of satisfaction. The goal of this study is to explore the key features of Tamimi foodservice and their impact on perceived value and satisfaction, as well as the consumer attitude of the SECStaffs. Conceptual background The guidelines for this research framework are presented in Fig. 1.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Figure 1: Concept of Research Framework As can be seen in Figure 1 above, the satisfaction serves as an intermediary agent between the perceived value and buyers attitude while the same framework also encompasses and investigates the impact of differences in locations, the management and Staffbase position differences on the process of attitude formation. This research framework enriches the previous studies on interrelations of perceived value, satisfaction, and quality attributes. Moreover, its adaptatio n allowed the framework to fit the specific environment in the shopping and entertainment centers. As was mentioned above, this study aims to emphasize the key features of Tamimi foodservice and their impact on perceived value and satisfaction, and eventually the consumer attitude. To sum it up, the study suggests that the formation process of consumer attitudes towards Tamimi foodservice is subject to change, depending on the groups and is, in fact, a function of Tamimi foodservice features, including food quality, quality of service, menu, and facilities), perceived value, and satisfaction.

Discussion on Learning Experiment Essay Example | Topics and Well Written Essays - 500 words

Discussion on Learning Experiment - Essay Example However, there were certain theories that did predict that no difference would occur in the aformentioned conditions or target cues. This discussion will outline these thoeries. It will likewise discuss why Cue A in the experiment caused impairments in causal judgement about Cue B relative to the other conditions. One of the thoerists that predicted a noticeable difference between target cues E and G was Kamin. His study proposed that in a blocking experiment, if the US is changed during Stage 2 (e.g., by making it significantly stronger or weaker), then significant new learning can occur about the added element (CS2) of the Compound CS, and strong conditioned responses to CS2 will be expressed in Stage 3. The "surprising" change in the US supports formation of new associations during Stage 2, since CS2 is the "best predictor" of the surprising change in the US. However, Kamin also suggested that this will not be the case when for target cue E. He proposed a difference between the two situations which was not demonstrated in the experiment conducted. With regards to the rational behind the ability of cue A to impair causal judgement relative to target cue B, this can best be explained by refering to the associative learning theory promulgated by Rescorla and Wagner.

Speech Essay Example | Topics and Well Written Essays - 750 words

Speech - Essay Example 1SG Kittles-Joyner epitomizes the phrase moral courage, as she lets nothing stand in the way of what she believes to be right. She acted first and foremost in the best interest of the soldiers, and demonstrated a remarkable tenacity to get missions accomplished. For the past four years, 1SG Kittles-Joyner was in charge of the senior leadership course. During her tenure, 1SG Keyshun Kittles-Joyner won the admiration and respect of the cadre and students of the Academy. Her SLC team supported four ALC mobile training teams and supervised execution of Camp Semaphore for the Fiscal Year 2010. 1SG Kittles-Joyner was also selected as Vice President of the prestigious Fort Gordon Sergeant Audie Murphy Club in consecutive years due to her superior knowledge and leadership abilities. Additionally, she was selected by the Garrison CSM to be the First Sergeant for the Military Police Detachment. However, the Signal Corps needed her more and so she was selected over 27 MSGs to be the Branch Chie f of the senior leadership course, where she oversaw preparation and execution of the 25B, E, S, P, U, and the 25W CMF quality assurance assessments, in which all received an Institution of Excellence rating. She mentored, prepared, and coached five NCOs, one of whom won instructor of the quarter and another Post NCO of the quarter. She also developed a study group program that resulted in five students being inducted into the SAMC; this was the highest number inductees of any unit on Fort Gordon. She was awarded the Bronze Order of Mercury during the Signal Ball for her dedication to soldiers within the Signal Community and assisting seven of the cadres to be selected as Bronze Order Recipients. She was awarded the Presidential Volunteer Award by President Obama and the Appreciation Award from the Georgia National Youth Challenge Academy in recognition of more than 3,000 countless hours of community service supporting Augusta and its surrounding communities through mentoring youth. She received accolades as the guest speaker for several 447th Signal Battalion Graduation ceremonies, Pre-Command Briefs, and also a coin of Excellence from the French Signal Commanding General and the TRADOC CSM during command briefs. Her SLC team was commended by the Inspector General for its management of the Structured Self-Development Program. Her SLC team was also instrumental in returning the Army Physical Fitness Test for Height and Weight back to the NCO Education System. She was selected for the Dean's list at Strayer University in consecutive years for maintaining a GPA average of 3.84. She is also a devoted mother to her son, Tyrome Joyner Jr. 1SG Kittles-Joyner will be joining the 1st SC Army BDE in South Korea, where she will continue to serve others. She will be sorely missed, but it is now time for her to move onto bigger and better things.   Her presence will be missed here at the Academy, and we wish her and her family the very best as she heads out to South Kor ea and her next army adventure. However, as we say goodbye to one great 1SG, we welcome another in the form of 1SG Jiggets. He has come to the RNCOA with an excellent resume. Also, he is no stranger to Fort Gordon, having served as a 1SG for the C Company, 551st Signal Battalion. He, his wife Jennifer, and their son Robert and daughter Sheila will move across post into what I expect will be one of their most rewarding assignments. 1SG Jiggets is known throughout

MME Assignment Example | Topics and Well Written Essays - 2750 words

MME - Assignment Example The private and public sector all have a managing system designed to run the organization’s operations from day to day. As was created at privatization, the British railway industry structure still remains much the same according to the Department of transport (1992: 33). Giving of incentives efficiently to both train operators and privately owned infrastructure providers was a fundamental principle that to some degree still remains and by being made to suffer the financial setbacks of their inefficiencies, this reduced the call on the taxpayer. That is a discipline is meant to be created in any other shareholder company, through take the taxpayers to the companies the risk in which the value of the owners' assets are at stake. The Nation railway in the United Kingdom was run by an executive committee of rail company managers and controlled by the government in the First World War. A decision then had to be made in 1919 on how the railways would be returned to the private sect or. In 1947 in order to provide an economical, efficient, adequate and properly integrated system of inland transport, a British Transport Commission was set up (Department of transport, 1992: 33). ... 63). In the early 90’s the problem the government was trying to solve was a familiar one with that of the national railways, that is how to without unacceptable reductions in the scale of the railway service, reduce the demands on the national taxpayer. The main principle running the British railway was not changed after the 1990’s policy of privation. The main aim of this policy was to maximize the railway sector competition and come up with a low-cost efficient railway sector. The implementation in the beginning did yield results where the customer service, ticketing, time table and traffic improved greatly. However the strategy set soon fell foul as a result of management strategies and styles applied and interference from politics as a result of a change of government right after privatization. The new labour government was not comfortable with privatization of the railway industry. Later Railtrack ran into financial trouble and the government took its opportunity t o acquire the control of the railway industry again. Unfortunately the British railways provision of service declined greatly with no competition and the lack of proper management. For any organization to survive today’s market, it is utmost that they establish an ongoing process of coping with current market demands, with the management level going back to the drawing board to review the company’s vision, lest they become obsolete. Any public sector thinking about carrying out strategic management change, should first understand the type of organization they have in the sector. To understand organization means to look into the level of competencies, look at the

Freelancing: The Financial Issues

Freelancing: The Financial Issues A freelance musician is a professional musician who is self-employed. This might be as a musician, singer/songwriter, session engineer, producer, artist manager, music publisher, music promoter, event manager, or more than one of these. A study in the USA by the National Endowment for the Arts, found that nearly 45% of professional musicians are self-employed.[1] I intend to set myself up as a freelance music producer as I believe that working on a freelance basis will provide autonomy and flexibility over my working life and the freedom to explore and develop different aspects of work that interest me. I hope to work on a wide range of projects with companies across the industry, and make new contacts on each new project that will help to further my career. This paper reviews some of the financial issues that any self-employed person must deal with in the music industry. Freelancing allows you more control of your financial future. For instance, you will not have to hope for the infrequent pay rises that come as an employee. However, on the downside, freelancing also means that you are directly responsible for your income. If you do not work you do not earn any money and your income can be uncertain and unpredictable and may vary considerably from month to month. Freelancers have no set salary, no paid holiday or sick leave, no paid training, and no automatic enrolment in pension or health insurance schemes. Being self-employed also affects your eligibility for unemployment benefits.[2] Freelancers may have less social interaction with workplace colleagues and can risk becoming isolated. They also need to manage the financial issues that would normally be taken care of by an employer. These issues are not difficult to deal with, but they require time and effort, and meticulous record keeping. Budgeting For many musicians, the line between profit and debt is very fine. You need to prepare a budget to ensure that you spend less than you earn.[3] The first step in budgeting is to calculate the costs of meeting your basic needs, that is items such as rent, food, mobile phone, internet and professional expenses. The website of the Savvy musician provides a useful template for monthly budgeting.[4] It is the optional expenses like eating out, buying new clothes and consumer goods that often cause problems unless they are managed carefully. Credit card expenditure needs to be managed particularly carefully, otherwise the monthly bill can come as a shock. Ideally you should pay off the credit card expenses immediately to avoid late payment fees and interest. If you are thinking of making a major purchase, it is wise to ask yourself how long it will take you to earn that money.[5] Ideally, to cope with the risks and uncertainties of freelancing, you should have savings that will cover at least six months of basic expenses. Freelancers also need to consider their retirement. This might seem like an irrelevant distant eventuality, but the sooner you set up a retirement fund, the better. It is essential to take professional advice on your pension options. Income Income from self-employment is known as trading income.[6] Many freelancers are over-optimistic about their likely income, especially when starting out; it is better to err on the side of caution. There are many ways to earn money as a musician.[7] Few musicians rely on one source of employment; the majority juggle numerous different roles. A survey in 2012, by the Future of Music Coalition (which aims to ensure that artists are paid fairly for their work), found that more than half of the professional musicians surveyed earned their money from three or more roles. Only 18% of respondents made their income from a single role.[8] It is sensible to have a range of income sources to draw upon in case circumstances change in one area of your work. So, when planning your business, think creatively about all the ways you might earn money. Brainstorming the options, can lead to some surprising avenues such as teaching, tutoring, selling jingles and ringtones, or playing non-traditional instruments. The Future of Music Coalition has published a list of over 40 possible sources of revenue for musicians.[9] It is also important to remember that, despite recent funding cuts, some organis ations do still provide grants for musicians for specific projects. Some of the sources recommended by the Musicians Union are listed in Appendix 1. You can of course, work both on a freelance basis and as an employee, and many freelancers start in this way, perhaps employed by an orchestra, or a music studio, and gradually building up the freelance side of their work. However, this can involve a fine balancing act, since it is important that you are available for freelance commissions. If you are approached but are not available, then that contact may not ask for your help again. Obviously a key issue is to decide what hourly rate to charge for your services. When you are starting out as a freelancer, this can be hard to gauge. It is advisable to try to get a sense of what the going market rate is in the field in which you intend to work. You may have a rough idea of your worth, but do ask around to check that you are not under or over estimating what you can charge. You may also need to be flexible with your rates. When you are just starting out you may find that you need to take whatever work comes your way, even if this means that you do not always get to use the full range of your professional skills. You may need to accept more menial roles. For example, as a freelance producer, I accept that I may need to carry out some of the tasks that I might expect a session engineer to perform such as setting up the recording studio microphones, consoles, booths, amps, stands, or sound checking for live events. Or I may do the work usually undertaken by a session engineer such as recording, editing and mixing audio. Many freelancers undersell their skills simply to get work and it can be a fine balancing act to get work at a rate that reflects your skills. This does take both experience and confidence and it is something that you will learn after some time in the industry. Contacts and Networking While you may be working for yourself, your work prospects are highly dependent on your network of contacts and on developing good relationships with others in your field. The better your contacts are, the more likely it is that some will be able to push work in your direction. So, keeping your contacts list up to date, and actively seeking new contacts in the fields that you want to work in, is essential. This may involve attending record launches, socialising where those in your field hang out, even helping for free in studios in the hope that you will make useful contacts. Those who succeed independently are often ruthless in their pursuit of good contacts. You need to plant as many seeds as possible in the widest possible range of fields, with the aim of diversifying your sources of work and revenues so that, if for some reason you fail in one field there are other options to pursue in other fields.[10] Be organised Whether you use an accountant, or look after your own books, you must be organised, particularly regarding expenses claims, and must set aside time every week to ensure your books are up to date. You must keep copies of all your receipts, contracts, invoices and correspondence in case the Tax Office (HMRC) require evidence for your accounts. You are also obliged to retain this information for up to 6 years after submission.[11] Ideally your documents should be filed in chronological order, and separated into different types of document. Receipts It is advisable to pay for as many things as possible by cheque or credit card as this gives you a useful double-check on expenses, and provides a receipt in case you lose the original. It is also recommended to have separate bank accounts for your business and personal affairs. If possible, you should also have a different credit card for work-related expenses, so that these are clearly separate from any personal expenditure. It is a good idea to staple any receipts for items paid by credit card onto your credit card statement. Spreadsheets The easiest way to keep track of your expenditure in a way that will help you or your accountant to submit the annual tax return, is to set up a simple Excel spreadsheet (although dedicated financial management programmes are also available). The columns in the spreadsheet might for example, be labelled as follows: Date (expenditure incurred) Item (description of expenditure) Cash} Cheque} How you paid Direct Spending} Debit card} Credit Card} Phone} Internet} Print/post} Subscriptions} Books/Music} Type of Expenditure Computer} Equipment} Wages} Consultancy} Entertaining} Travel/Subsistence} VAT} Accountants} Tax} You then organise your receipts in chronological order and enter the details into the spreadsheet. Invoices should be numbered sequentially and paper copies filed as they are submitted. A similar Excel spreadsheet can help you keep track of when invoices were sent, the amount of VAT and expenses they include and when they were paid. The columns might for example be labelled: Invoice No Date sent Date received Total amount Expenses VAT Total Net Running Annual Total Accountant As your business grows, you may decide to hire an accountant. If you are earning around  £20,000 a year, with  £2,000 annual expenses, you may find your own accountant pays for itself.[12] People who do their own taxes are often unaware of all the deductions that are legitimate, so the money spent on hiring an accountant can pay off.[13] Either way, do seek advice on what expenses are deductible. Contracts It is obviously essential to ensure that you are paid for your work, and are paid fairly. Rather than leaving this to chance, or trusting to the goodwill of your employer, you must have a robust contract for all the work that you undertake. There are many unscrupulous agents and managers in the industry who will exploit those who fail to handle this appropriately. Always get professional advice before signing contracts, as these can contain complex clauses which could reduce your income substantially. Invoicing You should submit your invoices promptly and professionally; otherwise your income could be delayed by your own inefficiency. If your contractor has cash flow problems, then that is their problem. You must not allow your generosity or inexperience to leave you out of pocket. The Musicians Union lists a number of elements that all invoices should include:[14] Business name, logo, (if you have one), address, phone number, email address; Contact name for queries; VAT number (if you are VAT registered); Company Number (if you are trading as a Limited Company); Date of invoice and invoice number (generally sequential by date issued); Engagers name and address; Description of the services date, times and venue etc.; VAT payable; Expenses; Total due; Payment information bank name and address, account name, account number and sort code, plus IAN number and Swift Code (for international payments); Terms For example: Strictly 30 days net. Late Payment of Debts The Musicians Union also provides guidance on the Late Payment of Commercial Debts (Interest) Act 1998. Under this Act, you may be able to claim statutory interest at 8%, and may also be eligible for compensation for late payment. The Unions legal services can help their members to pursue debts.[15] Expenses Keeping track of all your business-related expenses is absolutely crucial; many of these will be either tax-deductible or will need to be claimed back from your engager. This can be laborious, but is well-worth doing accurately as it can save a lot in unnecessary costs. HMRC has many detailed rules regarding items that can be claimed as legitimate business expenses, but essentially anything claimed must be used solely for your business. Legitimate expenses can include computers, data storage, music software, instruments, instrument cases, strings, drumsticks, resin, instrument insurance, repairs and spare parts, manuscripts and sheet music, publicity costs (flyers, badges, T-shirts, posters and photos), hire costs for rehearsal rooms, studios and instruments, audio equipment (such as CD or MP3 players), memberships, coaching, commission paid to agents and managers, solicitors fees, theatrical clothing, stationary, printing and photocopying, postage, business-related phone calls, internet costs, travel and expenses, entertainment and any other related expenses. If you use a distinct area of your home as an office, and use it just for business purposes, you can also claim for a proportion of the total running costs of your home the interest on your mortgage, or your rent, property and contents insurance, and utilities.[16] However, if you also use your home office for another purpose such as a guest room, then the amount that you can claim may be restricted. Some bills, such as phone use, must be apportioned into personal and business use before making a claim. You can also claim for any wages that you pay (e.g. for secretarial help or roadies). However, if you regularly use assistants you may need to sign up to a PAYE scheme which will involve deducting tax and National Insurance Contributions.[17] Many musicians travel extensively and all travel costs can be claimed. If your car is used for both business and pleasure, it is essential to use a mileage logbook to record details of the mileage. If you want to claim part of your car expenses against your tax, it will then be relatively straightforward to work out the proportion of business to private mileage.[18] Motoring expenses cover road tax, insurance, petrol, servicing, maintenance, spare parts, subscriptions to motoring organisations, interest on loans for buying a vehicle, vehicle rental, and garage leasing. Instead of recording all your motoring expenses separately, it can be simpler just to claim Authorised Mileage Rates (AMRs). Currently the HMRC allowance for use of your own car or van, is 45p per mile for the first 10,000 miles. Any mileage over this in one year can only be claimed at 25p a mile. Motorbike rates are 24p per mile, and the rate for travel by bicycle is 20p a mile. To use this scheme, business mileage must be logged separately, but you cannot claim any other motoring expenses apart from parking fees, road tolls and the congestion charge.[19] The AMRs scheme is only applicable if your turnover is below the VAT registration threshold[20],  £83,000 a year (from 1 April 2016).[21] You must stick with one or the other scheme. Airfares and taxi, bus and train fares are all claimable, as are accommodation and subsistence costs (food and drinks). However, it is advisable to be modest in what you claim as any expenses can be scrutinised by HMRC. Collecting Royalties The world of music licensing and royalties is highly complicated, and the literature is full of stories about expensive legal disputes between artists, writers, recording companies, publishers, and internet companies. So, you may need to take legal advice if your income is dependent on collecting royalties. The system is also changing in response to demands from the industry, so you need to keep a careful watch on new legislation, particularly in the digital field. There are several types of royalties: Public Performance royalties are paid to songwriters and publishers by anyone who publicly performs their music on radio and television, live performances, retail outlets or over a service like Spotify or Pandora. Mechanical royalties are paid to songwriters and artists for CD or DVD sales, and when music is streamed on-demand (e.g. Spotify).[22] Print royalties are generated from sheet music for writers or publishers only. These royalties are typically bundled with performance rights royalties. Songwriters and recording artists usually assign their rights to a third party to manage, instead of trying to track a songs use and seeking payment independently. Song copyrights are often assigned to a music publisher, while master recording copyrights are assigned to a record label. Musicians and artists receive royalties in various ways according to their field. Many royalties are paid through membership of a collection society. In the UK, these are: PRS for Music, represents songwriters, composers and music publishers. It licenses the use of members compositions and lyrics and if a members music has been performed or broadcast, it collects and pays out the licence fees. In 2012 it collected music royalties of  £641.8m.[23] MCPS (Mechanical Copyright Protection Society), collects licence fees on behalf of writers and publishers when their music is sold. PPL cover royalties from recorded music when it is broadcast or played in public. While PRS for Music charge a  £50 joining fee, there is no charge for PPL at present. Royalties from PRS are paid quarterly while those from PPL are paid on an annual basis. In relation to radio and TV broadcasts and live performances, the royalties are calculated exactly. However, for background music (as in say, shopping precincts), payments are based on survey data. It is advisable to join a collecting society if your music has been recorded, broadcast, performed live or played in public.[24] The licensing and royalties system is highly complicated and contains many middle-men all of whom take their share of the profits from music. It also has several specific problems that artists should be aware of. These include bad contracts for example those that contain clauses that reduce royalties due to breakage fees, which may have been reasonable when most music was distributed on vinyl, but are still included in contracts in the age of CDs. Grant of rights clauses mean that a contract can affect your revenue even beyond the end of a contract period. Similarly, a Controlled Composition Clause limits the amount of mechanical royalties the company is required to pay for records it releases, and holds the artist responsible for the excess. Its main purpose of is to NOT pay artists the statutory rate and to NOT increase royalties as costs of living increases; basically, to thwart copyright law.[25] This shows the importance of taking good legal advice on contracts. Sole Trader or Limited Company Working as a sole trader is the more straighforward way to commence your business, and allows you to focus on getting the business going without having to worry about the extra administration that comes with operating as a limited company. The process of setting up a limited company is more complex, and brings additional financial and administrative responsibilities such as appointing directors, registering with Companies House, completing company accounts and an annual return, and dealing with Corporation Tax. However, a limited company brings several benefits over sole trading. This is the main reason why after trading for a couple of years, and perhaps earning at least  £30,000 per year, many freelancers set up as a limited company.[26] The cost of setting up a company is minimal, and it is possible to handle much of the paperwork yourself to minimise accountants fees. You may not bother with an accountant if you are a sole trader with a small turnover, but most limited companies use accountants. Their charges for preparing the annual accounts for a company are normally a little higher than for sole traders.[27] Tax and National Insurance Contributions (NICs) Most freelancers set up a limited company to reduce the amount of tax that they pay. The profits of a limited company are subject to Small Profits Corporation Tax rate, which is currently 20%, on a turnover of  £300,000 or less per year. Income tax rates are currently: 0% on earnings up to  £11,000, 20% between  £11,001 and  £43,000, 40% between  £43,001 and  £150,000 and 45% over  £150,000.[28] Therefore the direct tax advantages of trading as a limited company only come into play when your earnings are over  £43,000. However, since salaries and not dividends are subject to NICs, many company directors opt to draw a small salary and to take most their income as a dividend. In this way NI contributions are minimised, which is the main reason why the limited company is more tax efficient than the sole trader route. Company directors must complete an annual self-assessment tax return, just like freelancers. The company also pays tax, but separately from its directors. This tax must be paid before any profits are allocated to shareholders, and within 9 months after the end of the period for which the corporation tax returns have been produced.[29] National Insurance (NI) Self-employed individuals pay Class 2 and Class 4 NICs. Class 2 NICs are  £2.80 per week, (except for those with low earnings). Class 4 NICs apply to annual profits, and are payable at 9% on profits between  £8,060 and  £43,000 per year, and 2% on any profits above this threshold.[30] Limited companies and their employees pay Class 1 NICs on salaries above  £155 per week. Thereafter, the company pays NICs at 13.8% of salaries, and employees pay NICs at 12% on salaries up to  £827 per week (2% above this threshold).[31] Limited Liability Under law, limited companies are deemed to be separate entities from their owners. This means that the company bank account, any assets and any tenders or contracts are just the business of the company and are totally separate from the interests of the companys shareholders. If you run a limited company therefore, your personal assets, such as your house, are protected against company debts. Sole traders do not have this protection from financial claims, and may therefore decide to take out professional liability insurance (if appropriate to the risks they face). Funding As a limited company is a distinct entity from its owner, banks can look more favourably on applications for loans than they would for sole traders.[32] Professional Many larger firms, prefer to deal with limited companies rather than sole traders. So, trading as a company can open access to a range of clients that might be reluctant to engage sole traders. Having a limited company can also bestow a more professional image; being able to introduce yourself as a Director, can mean that your clients accord you more respect.[33] Company Name When your company is registered with Companies House, its name is legally protected, and cannot be used by anyone else. Sole traders have no such protection. Shareholders Because a limited company can issue shares, you are able to sell a stake in your company, or transfer the ownership of shares. This can be an advantage if you wish to raise capital or retire. Pension Employees pensions are tax-deductible in limited companies; another tax benefit that sole traders do not enjoy.[34] Taxes A major burden as a freelancer is being responsible for your own taxes. It is your responsibility to declare your income and pay tax on it. As a self-employed musician, instead of paying tax through a PAYE scheme (as an employee would), you must complete a Self-Assessment form every year, to inform HMRC about your income, and calculate how much tax you owe.[35] If you are newly self-employed, you will need to register using use form CWF1. Most HMRC registrations can now be done online on their website.[36] HMRC will then confirm your registration and give you a Unique Taxpayers Reference (UTR). The UTR should be quoted on all correspondence and on all payments made. The tax return should disclose your taxable income for the relevant tax year. Tax Returns should usually be filed with HMRC by 31 October (for returns filed by paper) or 31 January (for electronic submission) following the end of the year of assessment. For example, for the tax year ended 5 April 2016, a paper return must reach the HMRC by 31 October 2016, while the deadline for online filing is 31 January 2017. Fixed penalties are automatically enforced for failure to submit by these dates. [37] A tax year starts on 6 April and ends on the following 5 April. For the first tax year of self-employment, taxes do not have to be paid until 31 January following the end of that year. Subsequent payments will normally be made in two instalments, in January and July each year. Payments can be made by Direct Debit, Bank Giro, online banking etc.[38] You must also keep records on any other sources of income such as: bank interest, dividends, P45s/ P60s from pension providers or employers, any benefits like the State Pension or Job Seekers Allowance, any assets you have sold, and income from any land or property in the UK or overseas. [39] As noted above, the advantage of being self-employed is that you can deduct your business-related expenses. Be sure to keep good records on everything that you spend. Organize this into a spreadsheet and keep the back-up receipts that document your expenses. [40] VAT It is not compulsory to register for VAT until your turnover, exceeds  £83,000 a year (from 1 April 2016).[41] However, you can register voluntarily no matter what your turnover is, and if you do so, you can then claim back the VAT you were charged on telephones, instruments, etc. However, this does mean that you will also have to charge VAT on all your fees (every gig, music lesson, arrangement, etc.) and handle the additional paperwork. You should seek the advice of an accountant on the benefits and pitfalls of VAT registration before deciding. Failing to register for VAT at the appropriate time, can lead to a late registration fine. Although, if your income varies and only exceeds the threshold for a short time, you can notify HMRC and obtain their prior agreement not to have to register for VAT.[42] Once you have registered for VAT, it will become chargeable at 20% on all your invoices. VAT can also be recovered on most business expenditure, subject to various rules. To recover VAT on purchases and expenses, the items must be used directly for your business and you must keep a VAT receipt as evidence, (a credit card slip is not sufficient). Items that could be used for both business and personal purposes, e.g. home telephone calls, must be apportioned and only a proportion of the VAT recovered. [43] National Insurance Contributions(NICs) As noted earlier, freelancers are responsible for their own Class 2 and Class 4 NICs. Even those who are employed, and paying Class 1 contributions must pay Class 2 and Class 4 contributions on their freelance earnings. The rates are dependent on profit levels. You must inform the Social Security office that you are in business by registering as self-employed. If you fail to do this within three months of becoming self-employed you will incur a penalty, the amount of which is based on the contributions missed and the reasons for registering late. The easiest way to pay Class 2 National Insurance Contributions every month is by direct debit to the National Insurance Contributions Office. The Class 2 rate is  £2.80 per week. Self-employed people who earn less than the threshold of  £5,965 can be exempt under the Small Profits Threshold, although they may wish to preserve their state benefit entitlements by continuing to pay the contributions. [44] The rate for Class 4 contributions is currently 9% of self-employed profits between  £8,060 and  £43,000 per annum, with a further 2% payable on all profits above this threshold.[45] Conclusion Most musicians, whether they are working as a singer/songwriter, session engineer, producer, artist manager, music publisher, music promoter, or event manager have little choice but to operate as freelancers today. There are simply not enough opportunities for full time salaried work in the industry to meet the potential demand. Employers have come to rely on the flexibility and low overheads that a pool of self-employed musicians can offer them. This is not necessarily a bad thing. It does mean that work is uncertain and unpredictable, but it brings musicians the freed

Aimee Mann Lyrics and Gendered Language Patterns :: Free Essays Online

Aimee Mann Lyrics and Gendered Language Patterns Paul Thomas Anderson claims that many of the characters for his film Magnolia[1] were inspired by Aimee Mann lyrics and from knowing Aimee as a personal friend. As the film unfolds, the main theme of connectivity between the characters becomes apparent. If they are not connected in a physical way, they each are in a symbolic way linked as they deal with the necessity of love. Several times it is spoken in the film how someone has love to give, but does not know how to show it. The character Claudia, which Anderson said was played â€Å"with a true sense of Aimee Mann insanity†[2], is so desperate for love and to be needed; yet when Jim offers his love to her, she is so terrified that she runs from it. Here Anderson decides to not only refer to Aimee Mann, but actually has Claudia state to Jim a lyric from Aimee’s song â€Å"Deathly†: â€Å"Now that I’ve met you would you object to never seeing me again?†[3] As Claudia runs from the rest aurant it is clear that being needed in a relationship distresses her, the same emotion Aimee[4] reveals in her song lyric. As Anderson uses a song lyric as text in the film’s dialogue, the question of how lyrics can be looked at in terms of conversational content is raised. In showing how men and women speak differently Tannen cites many kinds of examples in You Just Don’t Understand. Not only does she look at experimental and observational studies, she also includes excerpts from plays and short stories to show that speech patterns carry over into artistic expression[5]. Lyrics then can be examined in this same manner though they are a different type of conversation. If a play is two or more characters conversing with one another on stage, a song lyric can be viewed as one side of a story of dialogue. It does not become any less conversational because of this, but is a different way to interpret a relationship. Deborah Tannen has achieved scholarly and public praise for her conclusions about how women and men differ in conversational styles. You Just Don’t Understand[6] clarifies stylistic differences in how the two sexes communicate with each other.

Brooklyn Cop

Brooklyn Cop – Analysis and Evaluation Worksheet Stanza One 1. Look at lines 1 – 4. Do you think that this is a stereotypical image of a policeman? Choose two quotes, and explain why they make you feel this way. (3) Stereotypical – â€Å"built like a gorilla† = he is big and strong / â€Å".. but less timid† = brave Non-stereotypical – â€Å"two hieroglyphs in his face that mean trouble† = he is looking for trouble (1 mark for each quote and linked opinion) 2. Quote the line that shows that the divide between civilization and violence is only ever paper-thin. (1) â€Å"he walks the sidewalk and the thin tissue over violence† (1 mark) 1. What technique is this? 1) Metaphor (1 mark) 3. Consider what you learn about the cop at home. Quote a line that shows the difference between his personality at work, and that at home. Explain your answer fully, including how you feel about the character. (3) Whilst at work, he is fearless and sa vage. But he loves his wife and is afraid that he might be killed in the line of duty (1 mark) – â€Å".. when he said ‘see you babe’ to his wife, he hoped it, he truly hoped it† (1 mark). This makes us feel sorry for him because his love for his wife means he is vulnerable. (1 mark) 4. The poet changes from saying the cop is â€Å"like a gorilla† to being â€Å"a gorilla†.Explain fully how the techniques have changed, and why you think the poet does this. (2) The poet uses a simile at the start of the poem, but towards the end of stanza one he changes the comparison to being a metaphor (1 mark). This strengthens the image and emphasises the savage, bestial and primitive nature of the cop. (1 mark) Stanza Two 1. Think about the place names in the poem – what kind of area is he policing? (2) The poet mentions â€Å"Phoebe’s Whamburger† and â€Å"Louie’s Place† – these sound like they might be mafia din ers or places where gangsters might hang out. (2 marks for any suitable ideas with evidence) 2.Explain how the word â€Å"plunge† is effective. Include comment on connotation and denotation of the word as well as the structure. (3) â€Å"Plunge† means to fall quickly (1 mark). It has connotations of falling, uncontrollably, perhaps from a great height into something terrible (1 mark). . The poem highlights the word so that the physical structure of the poem almost mirrors the idea of falling through the â€Å"thin tissue† into violence. (1 mark). 3. How does stanza two remind us of the themes of the poem? (1) Stanza two reiterates the theme of violence, and shows how quickly the cop could be thrust from safety into chaos. 1 mark for anything describing how violence is always present in the cop’s world) Stanza Three 1. What do you notice about the structure of this stanza? (1) The whole stanza is written as a rhetorical question. (1 mark) 2. Explain the si gnificance of â€Å"gorilla with a nightstick† (2) The cop is described as a gorilla, which has connotations of being primitive and savage. It is significant that he has chosen a nightstick, because stereotypical police would have a gun. The Brooklyn Cop has a nightstick, perhaps because he enjoys being able to use it to violently beat up criminals. 1 mark) The poet may also intend it to be a phallic symbol, to emphasise the masculinity of the cop. (1 mark) 3. Show how the poet tries to get us to sympathise with the cop (4) MacCaig tries to get us to feel sorry for the cop by reminding us that his â€Å"home is a place he might, this time, never get back to. † This is perhaps the only place he is happy and safe and so we sympathise with his dangerous life. (2 marks) The poet also asks â€Å"who would be him†, which makes the reader consider how hard it would be to live the life the cop does. (2 marks) (1 mark for each quote,1 mark for each reasonable explanation )Stanza Four 1. Who is the poet referring to as â€Å"victims†, and why do you think they are referred to as such? (2) The poet refers to criminals who are caught by the cop as â€Å"victims† (1 mark), perhaps because the cop serves his own kind of violent justice. (1 mark) Overall 1. Why do you think the Brooklyn Cop remains anonymous? (1) I think that not knowing his name emphasises how isolated he is from society, and makes the readers sympathise more with him (1 mark) 2. How successful do you think this poem is in conveying a complex picture of the cop? (4) MacCaig is successful because he presents us with a realistic character.On one hand, he is almost a comic book superhero: he is â€Å"built like a gorilla† – huge and strong, as he bravely â€Å"walks the sidewalks and the thin tissue over violence† to keep us safe. On the other hand, he has a vicious, violent streak. He likes brutalising people, and the line â€Å"two hieroglyphs in his fa ce that mean trouble† suggests he seeks out fights. Yet at the same time, he is tender with his wife, calling her â€Å"honey† and his fear that his â€Å"home is a place he might, this time, never get back to† tells us that he is vulnerable. (two marks each for suitable quote plus explanation)

Healthcare in the US Essay Example

Healthcare in the US Essay Example Healthcare in the US Paper Healthcare in the US Paper Essay Topic: In the Us According to an article written by Utresky,   the US spends more of its GDP on healthcare than any other developed nation. In 2001, the US spent 13.9% of its GDP on healthcare, compared with 7.8% for Japan, 9.4% for Canada, and 7.6% for the United Kingdom. In the United States, the healthcare system is not fully-publicly funded but is a mix of public and private funding. Certain publicly funded health care programs help to provide for the elderly, disabled, military service families and veterans, children, and the poor. US has several types of privately and publicly funded health insurance plans that provide healthcare services. The US Census Bureau reports that in 2003, 60.4% of the population was covered by employment-based health insurance, 26.6% was covered by government-based insurance, while 15.6% had no health insurance at all. However the federal law ensures public access to emergency services regardless of ability to pay but a system of universal health care has not been implemented. Furthermore, Utresky points out that â€Å"the cost of care is the greatest patient concern, particularly for the elderly. Medicare (the program for patients over 65 and those on disability) has limitations and does not, in its basic form, cover prescription drugs. The United States along with South Africa is one of the few industrialized nations without universal coverage. There is currently an ongoing debate on the need to achieve universal coverage as well as the best methods for improving the U.S. health care system†. Healthcare in Japan In the Japanese health care system, according to Ward Piccolo, healthcare services, including free screening examinations for particular diseases, prenatal care, and infectious disease control, are provided by national and local governments. Unlike the US, payment for personal medical services is offered through a universal health care insurance system that provides relative equality of access, with fees set by a government committee. People without insurance through employers can participate in a national health insurance program administered by local governments. Since 1973, all elderly persons have been covered by government-sponsored insurance. Costs covered in part or in full by health insurance include in- and out-patient care, home care, and dental care; prescription drugs; long-term care expenses; home nursing expenses for the elderly; prosthetics; and cash benefits for childbirth. Ward Piccolo believes that like most industrialized countries, Japan is planning for fundamental reforms in their current healthcare system, including a review of the current drug pricing system, the system for covering medical fees, methods of evaluating medical technologies, and the ideal combination of fee-for-service and fixed-fee payment systems. : Ward, J., Piccolo, C., Healthcare in Japan. August 11, 2007 from medhunters.com/articles/healthcareInJapan.html Uretsky, S., Healthcare in the United States. August11, 2007 from medhunters.com/articles/healthcareInTheUsa.html

Habit 3 Put First Things First

Habit 3 Put First Things First Introduction Highly effective people are known to focus on discovering opportunities around them. They then utilize these opportunities to their advantage keenly taking into consideration their principles and values. They do this in order to achieve personal or organizational goals (Hergenhahn, 2005).Advertising We will write a custom essay sample on Habit 3 Put First Things First specifically for you for only $16.05 $11/page Learn More The decisions they make are centered and focused on already defined mission statements. For one to benefit fully from concepts of Habit 2 Put First Things First, one needs to have thoroughly understood and internalized Habit 1 and Habit 2. Habit 1 focuses on the individual’s character development (pro-activity). It is through the character that one develops in this stage that he or she is able to refrain from activities that do not contribute towards the achievement of the defined goals. Habit 2 begins with â€Å"an e nd† in mind. Stephen Covey (2004) emphasizes on creating a clear vision of one’s objective. This has to start with analyzing one’s current situation in order to know one’s position. It is by so doing that one is able to come up with a personal or organizational constitution. The latter draws clear guidelines and regulations towards achieving the short term and long term goals. The said goals converge to form the mission statement. The purpose of this study is to critically analyze the ideas and concepts of Habit 3 Put First Things First. The study reveals how this habit may be applied in the real world through use of practical examples. A look at the 2 X 2 matrix, delegation and recommendations will help to exemplify better the concepts of Habit 3 Put First Things First. The 2 X 2 Matrix Highly effective people recognize the activities that are important to them and those that are not important (Gazzaniga, 2010). With the use of 2 X 2 Matrix, Stephen Covey (2004) classifies the day to day activities into four categories; -Pressing matters 1 Urgent -Projects Important -Deadline driven activities Prevention Not Urgent 2 -Relationship building Implementing systems -Planning and preparations -Improving professional knowledge -Emails 3 Telephone Calls. Not Important Interruptions; a colleague walking in to the office Unplanned meeting Trivial 4 Busy Work Unproductive activities 1. Important and urgent are classified as Quadrant 1. 2. Important and not urgent are classified as Quadrant 2. 3. Urgent and not important are classified as Quadrant 3. 4. Not important and not urgent are classified as Quadrant 4. For effective management, Quadrant 1 activities should be given preference. All tasks should be evaluated to determine the important activities and their urgencies. It is good to deal with all important and urgent matters first. Deadline driven projects should be given priority too. Crisis matters and pressing problems sho uld be considered first as well.Advertising Looking for essay on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More To manage your life effectively based on the principles and values outlined in your mission statement, you have to focus on activities of Quadrant 2 especially the important activities which are not urgent. This works a long way towards improving your production capacity. For example, instead of embarking on planning each day at a time, it could be ideal for you to focus on weekly activities that are inline with the accomplishment of your personal goals and roles. For instance, a person who intends to reduce 10 kilograms of his or her body weight in one month can come up with a whole week schedule that outlines the activities he or she will undertake each day in order to reduce the desired weight. In the weekly plan, he or she can specify the diet to take each day taking into consideration the amount of calori es his or her body requires and adjust his or her meals to suit the required calories. He or she can also plan for the exercises to undertake each day of the week. He or she may allocate two days for jogging and three days for indoor gym activities. Another important aspect of Quadrant 2 involves preparation. A student who wishes to excel in his or her exams must do certain things that may enhance the chances of academic excellence for the particular student. This would involve studying all the course materials exhaustively and ensuring that he or she has covered the entire syllabus. He or she should embark on thorough revision of the entire course work. He or she can engage other students in discussions on the different topics in the course outline. A review of past exams would help him or her in understanding how the questions in the exams are set. The same case would apply to an engineer who wishes to be highly effective in his career. The engineer may consider enrolling for an a dvanced course in his profession. This would help him or her sharpen his professional skills and knowledge. He or she would also actively participate in seminars and workshops with an aim of boosting his or her professional attributes. Sometimes people engage themselves in activities that take a lot of their time. Those activities may not be necessarily important to the fulfillment of their goals. These are activities of Quadrant 3 which comprise urgent activities but which may not be very important or necessary. These activities are portrayed as urgent because they involve other people who may be important to people’s lives like friends and relatives. Activities of Quadrant 3 may have nothing to do with the realization of people’s personal goals. Sometimes these activities may be depicted as important. They may persuade many people to put more time and energy on them. They may not be as important as perceived. For example, in an office setup, a colleague may come to y our office to make an acquaintance. A small discussion may ensue and without both of you noticing, a substantial amount of time may eventually be wasted which would have otherwise been spent working towards the accomplishment of your organizational goals. Telephone calls may be other forms of distractions.Advertising We will write a custom essay sample on Habit 3 Put First Things First specifically for you for only $16.05 $11/page Learn More Your callers make take a lot of your time by engaging you in conversations that may not have a productive impact on your work. It is important to know the purpose of the telephone call and assess whether it is worth giving your time to at that particular moment. It is from that point that you would be able to decide whether to take that call, postpone or ignore it. Though the internet is the greatest information tool, it has been misused in most organizations hindering the latter from achieving their goals. In certain c ases, you may find employees busy on the computers creating the impression that they are doing something substantial towards execution of the company’s mission. On the other hand, those employees may be busy chatting with their friends through the various social sites, responding to emails from their friends or surfing in the internet for materials of their personal interests. All these things are not essential in a person’s life that is why Covey (2004) classifies them as not important. They have very little significance to the attainment of the mission of any given company. Some small issues may arise in an organization prompting concerned managers to call for the so called â€Å"urgent meetings†. In such circumstances, the meeting agendas may not be carefully drawn and the parties participating in the said meetings may not be taken into consideration. Such meetings may not be adequately prepared for by all parties eventually leading to wastage of time by the concerned parties. These meetings may not add any value towards the fulfillment of the company’s mission. Quadrant 4 illustrates activities that are not important as well as not urgent. Certain people may give excuses of being busy with the intention of avoiding certain duties or activities given to them by their respective organizations. One may be surprised to find out that these people may not be as busy as they may portray to be. A closer examination on the lives of the said people may reveal that they may be engaged in activities that are not so important like watching movies, reading newspapers and novels. Ideally, it is important to reduce the time taken on these activities and concentrate more on the activities that would lead one to being highly effective in realizing either one’s personal or organizational goals and objectives. Delegation A highly effective person ought to understand that it is not possible to accomplish all the activities that will help him or her achieve the intended goals. It is therefore important that one identifies the specific activities to work on in achieving one’s goals. One needs to realize the strengths and weaknesses of the people that one plans to work with. By so doing, one would be capable of understanding the abilities of different people. When delegating, it is important to avoid telling the persons concerned what to do. It is imperative let them know the vision and goals to attain. Let them understand the desired values. Let them realize and appreciate your principles.Advertising Looking for essay on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More A person whose goal is to cut 10 kilograms of body weight in one month can delegate his or her diet planning to a professional nutritionist. If the person is a vegetarian, he can inform the nutritionist beforehand. By so doing, he would be letting the nutritionist know his values and principles. This way, he or she would have simply delegated some part his or her goal to a professional who can better handle the given assignment. Recommendation Proper time management is the key towards being highly effective for any one. With good time management, one may be able to effectively employ and implement Habit 3 Put First Things First. Conclusion Proper scheduling of one’s activities is the foundation towards implementing Habit 3 put first things first (Palmer Woolfe, 1999). Quite often, unexpected activities may arise and may have to be dealt with. A highly effective person should create a means of adapting to the unexpected activities when they arise. References Covey, S. R. (200 4). The 7 Habits of Highly Effective People. New York, USA: Free Press A Division of Simon and Schuster, Inc. Gazzaniga, M. (2010). Psychological Science. New York, USA: W.W. Norton Company. Hergenhahn, B.R. (2005). An introduction to the history of psychology. Belmont, USA: Thomson Wadsworth. Palmer, S. M., Woolfe, R. (1999). Integrative and eclectic counselling and psychotherapy. London, UK: Sage Publications.

The Confession and Crime Assignment Example | Topics and Well Written Essays - 500 words

The Confession and Crime - Assignment Example Han and his wife lived peacefully as described by the Chinese stagehand. Similarly, Kuzmich lived well with people even though they took advantage of him. He is a humble man who thinks everyone around him lives a good life until they start borrowing from him. Second Topic Sentence: Both Han and Kuzmich did not get along in their respective marriages. It seems that there was nothing so intimate between the two main characters and their wives. Threats of divorce were all over. Specific Support: Han feels that the child is not his and that he married his wife when she was already pregnant. On the other hand, Kuzmich is thought of being a thief simply because his friends and his wife think that he steals from his workplace. Specific Support: Han cannot take decisive action towards his wife and the overwhelming hatred towards her is the possible cause of her murder. Kuzmich too cannot openly tell his friends that he does not have the amount of money they think he has. He goes ahead to steal just to please his greedy friends. Specific Support: Han selfishly thinks that his wife is unfaithful and that he can live without him. Kuzmich also looks forward to living a good life just like his friends despite earning a little income. Conclusion with a Clincher: Han and Kuzmich have had a tragic ending because of the people around them and the circumstances around them. Han’s crime was provoked by his own feeling and attitude towards his wife. Also, Kuzmich’s friends seem to have influenced him in stealing the money from the cash box.  

Social Security Act of 1935 Essay Example | Topics and Well Written Essays - 750 words

Social Security Act of 1935 - Essay Example The wages paid to the workers varied to a great margin, meaning that some of these workers were oppressed by the lack of a system to harmonize wages (Martin & Weaver, 2005). In particular, older workers suffered the most as they were subjected to very low wages, while their younger counterparts were receiving better payments. Apart from the glaring differences in wage payment, the workers were also faced with challenges such as probable loss of wages due to deaths, retirements, and disabilities (Martin & Weaver, 2005). All these factors combined, called for the establishment of a social system that would cushion the workers against loss of income. The strongest facilitator for the creation and enactment of the Act, however, was the great depression which occurred in 1929, a time during which a lot of families suffered economically, and in turn, socially (Martin & Weaver, 2005). The 1935 Social Security Act was enacted for the purpose of enabling the federal government, in collaboration with state governments to provide social welfare to needy groups. These groups included aged people, people with disabilities, expectant mothers and children, victims of industrial accidents, and the unemployed (Martin & Weaver, 2005). For these services to be actualized there was need for the creation of a social security board which would be tasked with making plans for the roll-out of these benefits, and managing funds involved in the process. Once established, the program provided monthly benefits to people aged 65 years and older who had were no longer engaged in regular employment (Martin & Weaver, 2005). The retirees were paid benefits according to the average wages they had been earning prior to retirement. Later on in 1939, Martin & Weaver (2005) write that the retirement program was extended to cover the retiree’s dependents, meaning the wife, who had to be at least 65 years old, and children. The program was not only concerned with the welfare of the aged