Sometimes A Shining Moment :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  In the book Sometimes a Shining Moment: Eliot Wiginton had a student that talked about a teacher who takes time to recognize students as an individual and not just part of a group. The student went on to say â€Å"I had one particular teacher that I would never forget. Once when the teacher gave back an essay I found that she had complimented my essay, the topic, and even me.† I had a teacher that that was just like the teacher that one of the juniors or seniors had. The teacher that I remember the best was my twelfth grade English teacher, Mrs. Oehler was a type of teacher that always involved every one in the class discussion. She took the time to realize me as a individual and not just a student that showed up for her class every day. Every day when I went to class I was excited to be their. We never knew what Mrs. Oehler had up her sleeve, but we knew that we would have a good time.   Ã‚  Ã‚  Ã‚  Ã‚  When I showed up at room 124 on the first day of class I did not know what to expect. You see I never had Mrs. Oehler in my previous three years of high school. I thought she would be a nice person to have as teacher, but I never knew that she would be the best teacher that I ever had. I first noticed that Mrs. Oehler was a special kind of person when she came over to my desk and out of the clear blue she asked me about my story I was writing for her class. I was surprised to here her say â€Å"so Matt how do you like you story so far†. She did not ask any body else in the class, just me. It was those little things that she did that impressed me. She always made time in class for each and every one of us to state our opinion about the days topic.   Ã‚  Ã‚  Ã‚  Ã‚  Some days when we were reading a story she would turn it into a theatrical performance. She always keep us interested in what we were reading, and turned an ordinary assignment that would of been boring with any other teacher into a fun and rewarding experience.   Ã‚  Ã‚  Ã‚  Ã‚  We read the Adromenal Strain a story that dealt with a deadly virus from outer space and the use of the atomic bomb to rid the earth of this deadly infection. Our class was mixed with different emotions about using the atomic bomb. We discussed the effects and devastation that the bomb could bring and

Public Fiscal Administration Essay

Fiscal Institutions and Fiscal Performance shifts emphasis away from narrow economic factors to more broadly defined political and institutional factors that affect government policy and national debt. This collection brings together new theoretical models, empirical evidence, and a series of in-depth case studies to analyze the effect of political institutions, fiscal regulations, and policy decisions on accumulating deficits. It provides a fascinating overview of the political and economic issues involved and highlights the role of budgetary institutions in the formation of budget deficits. While our roundtable considered differences between two states as points of departure, we believe the principles identified in our exchanges apply to other state environments as well. In fact, a major objective of this paper is to encourage other states to consider these questions in light of their own policies and performance. These are the key questions our roundtable participants suggested that any state should ask as it seeks to improve the performance of its higher education institutions in advancing public priorities. 1. To what extent has a state defined the public purposes it expects higher education institutions to help accomplish? Are the purposes a state seeks to achieve through its colleges and universities clearly articulated? Do institutional leaders and policymakers share a common understanding of those purposes? A first step for any state that seeks to improve the performance of its higher education system is to pose and publicly debate a core set of questions concerning that system: What is the rationale that justifies a state’s spending for institutional appropriation, capital construction, or financial aid? Is that rationale clearly defined? Is it consciously examined, debated, and reaffirmed at regular intervals in the arenas of public policy? Or have the arguments that justify a state’s expenditures for higher education become vestiges of a distant past, subject to differing memories and interpretations? A state needs the political will to set the public agenda-to form ulate clear definitions of the public purposes it expects higher education institutions to help attain. As the needs of society itself evolve, the ends a state seeks to achieve through its colleges and universities can also change. For this reason, the question of higher education’s role in advancing the public weal needs to be  revisited periodically. At the same time, a state needs to assess how well the policies and programs currently in place actually achieve their intended goals. In the absence of such periodic reviews, states tend to increase their expectations of higher education institutions-to add new expectations-without considering how the new expectations relate to those in place from an earlier time. States must also work to maintain a balance between the evolution of their own public purposes on the one hand and the evolution of institutional goals on the other. A state that allows unspoken and implicit priorities to prevail over principles that are publicly debated and affirmed effectively accords more autonomy to institutions in pursuing their own directions. Ultimately, states that do not articulate their purposes may find themselves maintaining institutions for reasons that are increasingly vague and ambiguous. 2. How well do a state’s fiscal appropriation practices align with the mandates of its higher education policies? What combination of policy mandate and incentives is most effective in motivating institutions toward the achievement of public purposes? Providing a rationale and framework for supporting higher education institutions is half the task confronting state policymakers. Through a combination of statutory authority and resource allocation, a state must work to ensure that institutions fulfill the public purposes its policymakers have identified. The authority of educational policy derives from the constitutional power of a state’s elected representatives. While respecting the operational flexibility of higher education institutions, these officials help determine institutional priorities by establishing state policies. Beyond the mandate of policy, however, a state must be willing to appropriate the resources needed to achieve given purposes. A state’s budgetary appropriation to institutions is a most telling statement of public policy with regard to higher education; by the amount and the kind of funding it provides, a state sends an explicit or implicit signal about its priorities for higher education. For reasons beyond its control, a state may sometimes fail to provide sufficient funding for institutions to carry out its public purposes to the extent or at the level of quality it desires. While unforeseen shortfalls in the budget are inevitable in some years, a state that systematically underfunds its higher education system loses some ability to influence institutions in terms of quality or direction. Ultimately, a state and its higher education system need to define what constitutes a reasonable exchange of product for price. While some institutions prefer formula-driven or incremental increases in the funding they receive, public officials have occasionally sought to link a portion of an institution’s funding to the achievement of a particular objective, such as enrollment, retention, or degree completion. A state must exercise caution to ensure that the funding incentives it establishes in fact motivate the behaviors it desires in institutions. The international perspective of our roundtable provided a telling example of the need for policymakers to ensure that the fulfillment of a public purpose falls within the interests of institutions themselves. South Africa, until recently, used the technique of penalizing institutions whose students did not achieve acceptable levels of performance. Rather than spurring institutions to foster heightened achievement in their existing student bodies, this policy often caused higher education institutions to seek higher-achieving students in order to avoid incurring penalty, in effect heightening the barriers to access for many students. The country is now finalizing a new funding system with incentives to institutions that improve the performance of lower-achieving students. Fiscal strategy is not the only means by which a state can influence institutional behavior. If designed carefully, with an awareness of what motivates institutions, however, the alignment of funding with the achievement of public purposes can be an effective means of improving a state’s higher education performance. 3. To what extent do a state’s tuition and financial aid policies contribute to increased higher education participation and completion? The amount of tuition charged at public institutions, in addition to state programs of financial aid and assistance, are central elements of a state’s fiscal policy. It sometimes occurs that a state’s public officials have not formulated an explicit policy regarding tuition, and in such instances, the very lack of specificity constitutes a policy decision. A primary lesson from the AIHEPS research and from experience in many other settings is the importance of need-based programs of financial aid and assistance to foster higher education participation and completion among the most needy. Financial aid is the area in which a state’s higher education policy intersects most substantially with federal programs; the kinds of financial aid a state  makes available in conjunction with Pell Grants and other federal aid programs define the contours of affordability for students in that setting. Both New Jersey and New Mexico exemplify a strong commitment to access, and both take substantial steps to ensure that financial need does not become a barrier to enrolling and completing a degree program in a college or university. In addition to its need-based programs of financial aid, New Mexico’s commitment to access results in a remarkably low tuition at the state’s public institutions of higher education. The experience of many state policy environments makes clear, however, that low tuition in itself does not guarantee access for students. Particularly in sparsely populated settings, where higher education institutions may be a considerable distance from a student’s home, the decision to attend college entails a number of financial commitments that low tuition in itself cannot help a student to meet. Need-based financial aid is a critical element for any state that seeks to enhance the participation of students who have limited financial means. One of the most notable developments during the past several years is the growth in programs that award aid on the basis of academic merit without regard for financial need. Georgia’s merit-based program of financial aid, Helping Outsta nding Pupils Educationally (HOPE), has proven to be a model for similar programs in other states. In New Mexico, the merit-based Lottery Success Scholarship Program has become enormously popular with voters, policymakers, and institutions alike. As with many other aspects of public policy, merit-based programs of financial aid tend to provide greatest benefit to members of the middle class. No elected public official can fail to perceive the political benefit of programs that are popular with the largest block of voters in a state. Merit-based aid programs exemplify a different policy objective from that of providing financial assistance to the most needy. A state’s motivation in providing such aid is to encourage more of its highest-achieving students to remain in the state-first by enrolling in its higher education institutions, and then, ideally, by choosing to live and work in the state after graduation, thus enhancing a state’s educational capital. Merit-based programs have certainly succeeded in attracting more of the highest-achieving students to pursue their baccalaureate degrees in their home state; in doing so, they have relieved many high-achieving, mostly middle-class students and their parents of  substantial costs they might otherwise have incurred in attending institutions out of state. Students of this type tend to have considerable mobility after graduation, however, and it is less clear whether merit-based programs encourage more of them to remain in a state after completing their degrees. Much of the controversy centers on the question of whether a state’s investment in merit-based financial aid occurs at the expense of its commitment to need-based aid. Most of those states that have invested in merit-based programs of aid during the past several years did not have strong historical commitments to need-based aid. In those cases, the introduction of merit-based aid has done no harm to students with greater financial need; in fact, some needy students have benefited because they qualify for the merit-based programs. In states that have begun to blend merit-based with need-based commitments, however, it often appears that the appeal of merit aid has diminished the perception of importance attached to need-based programs. Beyond the obvious political popularity of merit-based aid, a state must ask whether such programs yield a long-term benefit of encouraging more of the best and brightest to remain in the state as workers and citizens. If the answer is no, the question then becomes whether the dollars expended in merit-based programs might be more effectively spent enhancing programs that enable more of those with greatest financial ne ed to attend college. 4. What role does the state interface agency-typically either a higher education governing or coordinating board-play to ensure that a state’s higher education institutions contribute effectively to the achievement of public purposes? To what extent is institutional mission a factor in determining the responsibilities of institutions in fulfilling public purposes? Nearly every state in the United States has one or more agencies that serve as intermediaries between a state’s lawmakers and its higher education institutions. The level of authority vested in a state interface agency varies: some states have a governing board with regulatory authority over public institutions, others a coordinating board that serves in primarily steering and oversight capacities. The notable exception to this rule is the four-year sector in Michigan, which has no formal interface agency. Michigan’s public universities rely on a council of presidents to achieve a unified approach in de aling with the state’s lawmakers. While presidents of four-year universities stand in accord on many issues, each  institution appeals individually to the Legislature and governor in the state’s budget process, and the amount of funding each institution receives is a direct function of its historical allocation, modestly adjusted by lobbying efforts. A state higher education interface agency can help reduce the inherent competition among public colleges and universities. In addition, an effective governing or coordinating board can play a vital role in making a state’s system of higher education more efficient, more successful, and more accountable in terms of educational performance. The interface agency itself must be accountable both to the public purposes a state has defined and to the needs of higher education institutions within the system it serves. An effective interface agency can encourage collaboration among institutions; it can work in behalf of all colleges and universities to influence s tate government; and it can gather and provide information that documents changes in performance. One of the key roles a governing or coordinating board plays is that of providing information that influences decision making both in state government and in individual institutions. The information disseminated by an interface agency can contribute substantially to the effectiveness of the state’s higher education system, helping to sustain the interest of institutional leaders and policymakers in performance. The periodic distribution of comparative data helps sharpen and renew public officials’ understanding of the purposes a state seeks to achieve through its higher education institutions, while also reminding institutional leaders of the criteria that measure an institution’s performance. Indeed, the international perspective of the AIHEPS project makes clear that the presence or absence of information in a given environment is itself a policy issue. One of the major differences between higher education environments in the United States and Mexico is the availability of information for evaluative or strategic purposes. In Mexico, the scarcity of information and the fact that most data are controlled by institutions often impede the work of improving the performance of higher education systems. While the gathering and distribution of information are important functions of an interface agency, these roles in themselves will not ensure improvement in the performance of a state’s higher education system. An interface agency cannot be effective if it is a political weakling; it needs some measure of authority to motivate the behavior of  institutions toward desired ends, whether in the form of incentives or simply the consistent support of sensible decisions by the governor and Legislature. Certainly, the amount of resources available to an interface agency is an important part of the equation; no statewide board can hope to be effective if it lacks sufficient funding and staff. Ideally, the effectiveness of an interface agency rests on its power to influence elected policymakers and to craft policies and incentives that make the achievement of a state’s policy goals fall within the self-interest of institutions themselves. The interface agency often plays a central role in devising appropriate measures of institutional accountability that help to ensure compliance with a state’s policy objectives for higher education. Even though expenditures for higher education now constitute a smaller share of state budgets, state support of higher education has grown in real dollars during the past two decades, and public officials naturally seek to ensure that the dollars invested yield discernible results. In some settings, a state’s drive for institutional accountability has led to confrontations over such matters as faculty productivity or the assessment of student learning. The interface agency plays a critical role in any successful effort to conjoin public officials’ press for accountability with higher education’s traditions of autonomy in the means of fulfilling its educational mission. An interface agency can help create accountability measures that provide a meaningful index of progress in meeting a state’s goals for higher education. It can also ensure that credible reports of performance reach legislators and the general public on a timely basis. A state governing or co ordinating board is by definition an agency that provides both support of and guidance to institutions as they pursue their individual strategic goals. Governing boards of individual colleges and universities can easily become captives of an institution’s own ambitions, advocating those particular interests even at the expense of achieving broader state policy objectives. While affording institutions some measure of protection from the fluctuations of state politics, the interface agency helps ensure that individual institutions evolve in directions that are consistent with state policy goals. One of the issues an interface agency can help address is the degree to which institutional mission should be a factor in the question of accountability to a state’s public purposes.  Successful degree completion, for example, is a goal that has meaning to every higher education institution. But should every institution be held equally accountable to a single graduation rate? Because institutions with different missions may serve different kinds of student populations, holding every institution equally accountable to a particular measure may prove neither efficient nor desirable. At the same time, institutional mission can easily come to reflect an institution’s aspiration to grow in directions that do not meet the greatest public need. Just as a state’s expectations of higher education change over time, mission often becomes a moving target, changing to accommodate the institution’s internally driven goals-such as implementing more selective undergraduate admissions, establishing graduate programs, or expanding sponsored research programs-even if those purposes are fulfilled elsewhere in a state’s higher education system. The interface agency plays a critical role in facilitating a sustained interaction between a state’s policymakers and its higher education institutions. In so doing, it helps ensure the continued strength and adaptability of policies to which all institutions are held accountable. No higher education institution that benefits from public funding should get an automatic â€Å"pass† on its obligation to help fulfill the public agenda, but a state should not expect every institution to achieve particular purposes in the same way. Finally, it is fitting that a state should seek to hold institutions accountable for the â€Å"what† but certainly not the â€Å"how† of achieving public purposes. 5. What steps has a state taken to build the infrastructure and encourage higher education institutions to collaborate-with one another, with K-12 schools, with business and industry-in order to foster the goal of improved preparation as well as economic development? State policymakers play a key role in creating an environment that fosters collaboration between higher education institutions and other agents in areas that effect economic and civic vitality. As major stakeholders, colleges and universities contribute to and depend on the educational and economic well-being of a state’s population. The development of more concerted partnerships between these institutions and K-12 schools is a key element in improving students’ preparation for higher education study-and ultimately in increasing the number of students who pursue postsecondary education. By the same token, higher education’s partnerships with business and industry can contribute  substantially to th e benefits that a higher education confers. States in attractive geographic locations with fair climates can reap an educational and economic advantage simply because they draw many of the best and brightest from other settings. States that do not enjoy this advantage, however, must develop strategies to encourage higher education institutions to work with schools and other agencies, helping to maximize both college participation and the economic benefits higher education provides to a state’s population. Colleges and universities have the capacity to improve both measures by working in conjunction with a state’s primary and secondary schools as their principal supplier of students, as well as with business leaders, who employ substantial numbers of their graduates. A state’s most promising strategy in fostering collaboration is to create a framework and statewide incentives that help coordinate local initiatives. In this, as in other dimensions of achieving a state’s public purposes, the levers of policy can help make collaboration with other stakeholders seem to be in the best interests of higher education institutions themselves. Part of a state’s challenge in promoting collaboration between higher education and K-12 institutions is to overcome substantial cultural barriers that exist between the two domains. Finally, the incentives a state creates for increased collaboration must be built on both sides, so that public schools and higher education institutions find their own interests served by working together. In general, it is community colleges as well as comprehensive universities with strong commitments to training teachers that are most highly attuned to the challenges of K-12 schools, and to the evolving set of skills that business and industry leaders seek in their workforce. It is also true that the more numerous the expectations a state places on its higher education institutions, the easier it becomes for institutions to escape responsibility for those goals they find less conducive to their own ambitions. States must create conditions that make it compelling for higher education institutions to work with K-12 schools in improving students’ preparation for college. Equally important is a state’s role in fostering institutional partnerships with business and industry to help maximize the benefits that higher education confers to a state’s residents. If institutions choose not to participate in the achievement of such purposes, states must devise means of encou raging compliance. A state that lacks the  means or the will to define and pursue its public priorities effectively accords its public institutions open license to pursue goals of their own choosing, with minimal regard to a state’s public purposes.

Literature Review A Research Essay - 1741 Words

In order to better understand the topic of a discussion, a literature review is conducted. The literature review enables the researcher to look at different publications and researches, and to compare and contrast some of the major findings, outcomes, opinions, concepts, and ideas in order to better understand the topic or phenomenon under research. Through literature review, it is possible to better understand a given phenomenon and to positively deal with personal biases, inconsistencies, and irregularities. By looking at a wide array of sources, the researcher can familiarize herself with new findings, processes, observations, and perspectives, leading to a more accurate, reliable, valid, and authentic research process. Literature review plays an important role in aiding a researcher to achieve better outcomes by arranging his study in line with current trends. The literature review also gives the researcher some ideas about what to expect in their personal researches so that they can be better prepared for the study. 2.2 Technological Developments and Social Networking Sites When Hartshorne, Ajjan, and Cao (2016) conducted their study, they observed that there has been a significant increase in the number of social networking websites today. 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Can You Trust The Law Police Brutality And Socioeconomic...

Can You Trust The Law: police brutality and socioeconomic status Cesar V. Trevino Sharyland High School Abstract [The abstract should be one paragraph of between 150 and 250 words. It is not indented. Section titles, such as the word Abstract above, are not considered headings so they don’t use bold heading format. Instead, use the Section Title style. This style automatically starts your section on a new page, so you don’t have to add page breaks. Note that all of the styles for this template are available on the Home tab of the ribbon, in the Styles gallery.] Keywords: [Click here to add keywords.] Can You Trust The Law: police brutality and socioeconomic status Introduction To protect and to serve. The motto and job of all police officers in the United States in America. The police force is meant to uphold the law, but occasionally the men and women in blue stray from the straight and narrow path. Police brutality has caused many to lose faith in the police department especially the lower class citizens. The lack of protection and representation for the lower class citizens has made them an easy target for police brutality and has made them very wary of trusting law enforcement in general. To keep law and order in the united states, the police need to be held accountable and punished for any abuse that occurs to citizens especially lower class ones. But are they actually choosing who to abuse based on their socioeconomic status? Literature review In a studyShow MoreRelatedThe Issue Of Police Misconduct Essay2179 Words   |  9 PagesPolice Misconduct Police has the power to put anyone in Prison especially if they are not committing anything seriously. One of the reason is because Colored citizens don’t have higher class, meaning on poverty, no wealthy jobs etc. meaning that they would do crime. 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Global Cultural Business Analysis- Colombia - 4804 Words

GLOBAL BUSINESS CULTRUAL ANALYSIS - COLUMBIA Morgan Williamson BUSI604_B16 – INTERNATIONAL BUSINESS Dr. Preacher Abstract This paper allows the opportunity to take an in depth look into the culture of the country of Columbia and how the culture affects business within the country and how it ultimately compares and contrasts with The United States. The research is broken down into four areas: The major elements and dimensions of culture in Columbia; how these elements and dimensions are integrated by locals conducting business in Columbia; a comparison of culture and business of Columbia and The United States; and finally implications for US businesses that wish to conduct business in Columbia. It is the author’s desire that this†¦show more content†¦Columbia has a high uncertainty avoidance score (UA), which means they are seeking to avoid ambiguity as a nation. UAA is also reflected in religion. (Columbia-Geert Hofstede). Language and Communication The official language in Columbia is Spanish. All Columbians speak Spanish except the indigenous populations. The upper social classes speak English in the major cities, but it is not commonly used nor understood well. Outside urban areas, Spanish is the only mode of communication. Columbia also has over 200 indigenous languages and dialects. Religion The dominant religion in Columbia is Roman Catholic, with over 95% of the population practicing Catholicism. The Spanish began the conversion to Roman Catholic in the sixteenth century and institutionalization of Catholicism was a high priority. Until 1991, the Columbian constitution designated the Roman Catholic Church as the state church. Afterwards, two articles were added to provide freedom of worship. The overwhelming Catholic belief correlates with the high uncertainty avoidance score and the belief in only one truth. The church has historically been influential over personal affairs such as marriage and family life, education, social welfare, and union organization. At the beginning of Columbia’s independence, the only bank in existence was run by the church, which made loans to estate owners.Show MoreRelatedCorporate Image And Sustainability : An Organization1955 Words   |  8 Pagesimage and sustainability rest greatly on the manner in which they respond a nd manage allegations of legal, social and ethical misbehavior. The reputation of an organization is a primary feature of its ability to operate and function successfully in a global context. When accused of ethical impropriety, it is not uncommon for an organization to errect a stance of denial, excuses, and justifications. 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Amendments in Australian Accounting Standards

Question: Describe about the Amendments in Australian Accounting Standards. Answer: Formulation of financial statements is done by considering guidelines of IFRS (international financial reporting standards) and AASB (Australian Accounting Standards) is not an easy job. Each year amendments are done in these standards for the purpose of enhancement of relevance and better presentation (Phan, Joshi Mascitelli, 2016). The changes in accounting standards have been described here with the guidance of AASB with a certain important aspect of interim reporting. The effect of change on presentation of financial statements has also been a part of it. Identification of changes and developments In accordance with the guidelines issued by IASB and AASB following standards has been amended between quarters of May-July 2016: AASB/IFRS Name Changes and developments AASB 16 Leases This amendment had made significant changes in lessee accounting requirements and minor modification in lessor accounting (Sugahara Watty, 2016). Further consequential amendments are done in 26 other standards. AASB 107 Disclosure initiative standards As per this modification, the company will require representing changing liabilities taking place through both changes i.e. cash and non-cash flow. The objective of this modification is to portray true financial position. AASB 13 Accounting Standards Fair Value Disclosures of Not-for-Profit Public Sector Entities In this standard depreciated replacement cost is replace by Measure in value in use. The objective of this modification is to ensure presentation of assets at fair value. AASB 10, AASB 124 AASB 1049 Extending Related Party Disclosures to Not-for-Profit Public Sector Entities According to amendments role of State government has been enhanced to ensure that organisation is making proper use of resources without giving undue advantages to the relatives (Chartered accountants Australia, 2016). For this aspect, they are required to provide viable disclosures. Further, comparative disclosures are not required. AASB/IFRS 2 Classification and measurement of share-based transactions. These changes have been done to resolve implementation issues raised by stakeholders. On the basis of proposed changes, companies are required to do accounting for vesting and non-vesting conditions (Pacter, 2016). Further, they are required to give effect to net settlement feature by considering their tax obligations. Along with this, modification in terms should be accounted in the relevant period. Major changes have taken place in above-cited standards. Companies listed on Australian stock Exchange are required to comply these norms for better presentation of financial statement and to ensure accuracy in provided information (El-Firjani Faraj, 2016). Potential sources Amendments to these standards are issued on websites of Financial Reporting Council and AASB. These changes are not directly applicable to the companies as initially it is proposed or directed by these regulatory bodies (Cordery Simpkins, 2016). Notices regarding the application of these standards are issued to Australian Stock exchange and large accounting firms. Professional publications are provided in In the Black (CPA) and Acuity (CAANZ) by citing complete information of the amended standards. In order to assist corporate entities for applicability of modified provisions in financial statements articles are published in newspapers and journals by covering its impact and the necessity for applicability. In this manner, a complete chain is developing for the applicability of accounting standards. According to above report, it could be said that new standards will enhance the relevance of auditors report principally by explaining the main areas of audit relating to the format of presentation of financial statements. References Books and Journals Chartered accountants Australia. (2016). New and amending AASB standards. [Online]. Available through https://www.charteredaccountants.com.au/Industry-Topics/Reporting/Current-issues/Convergence/News-and-updates/New-and-amending-AASB-standards. [Accessed on 23rd August 2016]. Cordery, C. J., Simpkins, K. (2016). Financial reporting standards for the public sector: New Zealand's 21st-century experience. Public Money Management, 36(3), 209-218. El-Firjani, E. R., Faraj, S. M. (2016). International Accounting Standards: Adoption, Implementation and Challenges. Economics and Political Implications of International Financial Reporting Standards, 231. Pacter, P., (2016). Global Accounting Standards-From Vision to Reality.The CPA Journal.84(1). p.6. Phan, D. H. T., Joshi, M., Mascitelli, B. (2016). Are Vietnamese Accounting Academics and Practitioners Ready for International Financial Reporting Standards (IFRS)?. Economics and Political Implications of International Financial Reporting Standards, 27. Sugahara, S., Watty, K. (2016). Global convergence of accounting education: an exploratory study of the perceptions of accounting academics in Australia and Japan. Asian Review of Accounting, 24(3).

Wealth Management Centre and International Relations

Question: Discuss about the Wealth Management Centre and International Relations. Answer: Introduction In case of Singapore, withholding tax is a mechanism that has been used by the government of Singapore to collect income tax from the nonresident corporate who are functioning in the country. In the country, it is the responsibility of the receiver to pay the amount of tax. However, as provided in the law, the payer is responsible to withhold the amount of tax on behalf of the receiver and deposit the same to the government. However, as per the tax authorities of the Singapore, the amount of tax is likely to be withholding only in the case of the nonresident. The payer is not supposed to make any deduction in relation to the payment that is being made to a resident. Thus, it is important to determine the residential status of the corporate well in advance to make any deduction in relation to withholding tax (HussainandManaf 2016). Purpose of Withholding tax Numerous payments are matter to withholding tax. The Section 12 (6) of Singapore Income tax act, it is stated that any amount of interest, commission and technical fees that has been paid to the non-resident by a resident of the country in relation to any loan or indebtedness or under any arrangement is subject to withholding tax. The main source of the income should lie within the country itself, the payer is expected to deduct withholding tax on the amount that has been paid in to the nonresident (Tinget al. 2016). However, if the activities such as loan or indebtedness has been carried out by the nonresident outside Singapore, then in that case, the same will not fall under the purview of section 12 (6). In this case, the payer is expected to deduct withholding tax at the rate of 15% from the amount that has been paid in to the non-resident. As per section 12(7) of Singapore Income tax act states that any payment that has been made in relation to royalty or any other amount that has been paid in relation to acquire right to use a movable asset/property which has been deemed to be sourced in Singapore, will be eligible for withholding tax by the resident. In this case, the payer is expected to deduct withholding tax at the rate of 10% from the amount that has been paid in to the non-resident (BraunerandBaez Moreno 2015). As per section 12 (7) (b) of the Singapore Income tax act, any payment that has been made by the resident in relation to any kind of technical or scientific knowhow which has been sourced in Singapore to the non-resident would be eligible for withholding tax (Dyrenget al. 2015). Application of Withholding tax The section 12(7) (c) of the Singapore Income Tax Act provides that any payments that have been paid for the management or assistance in trade, business and profession is known as management fees. If the source of the management fees is in Singapore and the payments are made to a nonresident then it is mandated that the tax should be withheld. The rules relating to payment to related parties has been clarified in the year 1977 (Gandhiet al. 2016). It is stated that if the payment is made to parties that are related as well as unrelated parties as the management fees then in this case the section 12(7) (c) will not be applicable. For this there are two conditions that must be full filled, the first condition is that the expenditure is made at the arms length, the service is provided outside of Singapore and it was not the intention to avoid tax in Singapore. The withholding tax in this case that is applicable is 17% (Caruana-Galiziaand and Caruana-Galizia 2016). The section 12(7) (d) of the Singapore Income Tax Assessment Act stated that rent or other payments related to the use of movable property is taken to be sourced from Singapore. If the moveable property is of a resident of Singapore or the expense is deductible from the income of a taxpayer of Singapore (Johannesenand Zucman 2014). It is important to make a distinction between the rent that is received from the use of movable property and that of immovable property. The withholding tax is applied on rent received from the movable property but not immovable property. The other expenditure that is subject to withholding tax is of different types. The payments that are made to directors that are nonresidents are subject to withholding tax. The withholding tax rate of 20% is applicable in this case. The payments that have been made for the purchase of real property to a nonresident trader of property are subject to withholding tax (Kwan et al. 2016). The payments that have been made to professionals that are nonresident are subject to withholding tax. This includes coaches, consultants, trainers and others. The payments that have been made to public entertainers that are not residents of Singapore are subject to withholding tax (Foster 2014).The real estate investment trust distribution is subject to withholding tax. The withholding tax is also applicable for the withdrawals by the nonresidents from the supplementary retirement scheme. This application of withholding taxes can be explained with the help of examples. If an entity in Singapore obtains loan from foreign bank and the entity has to pay interest on that loan. In such a situation the withholding tax is required to be deducted at the time of making payment. The organization in Singapore some time pays royalty income then in such case the withholding tax should be deducted. There are few companies that are required to hire consultants then in such case withholding tax are required to be deducted from their income. Consequences of defaulting withholding tax payments If the taxpayer makes a default in making the payment of the withholding tax, then in that case he will be eligible for the penalties that will be imposed on him by virtue of section 45 of the SITA. As per section 45 (1), the amount that has been deducted by the person will be treated as debt to the government. If the person fails to make the payment of the tax amount, then in that case, the tax amount will be recovered from the person in the manner provided in section 89 of the act (Morita 2015). Further, if the payer fails to deduct the amount of withholding tax, then as per section 45 (1), the tax amount will be recovered from him. As per the income tax act, if the person fails to make the payment of the withholding tax to the government, then in that case, he would be liable to pay a penalty equivalent of three times of the amount of tax. In addition to this a fine of not exceeding $10,000 or a n imprisonment of a period not exceeding three years or even both. On the other hand, it is expected from the resident to make a timely payment of the tax amount. If the person fails to make the payment within the due date, he would be eligible for interest which may range maximum to 20% (Nooret al. 2016). Exemptions on withholding tax There are certain payments that if being made in by the resident to the non-resident, no withholding tax will be deducted. Specified software payments: As per the provision of tax laws, the software payments will be covered under the royalty section and thus will be eligible for withholding tax. However, few specified payments are being exempted from withholding taxation (Araki and Claus 2014). These expenses are software related to shrink-wrap, softwaredownloadableby end-users, softwares that are bundled with hardware and the right or use of scientist, industrial, technical knowledge and the digitized goods by the end users. Further, any payment that has been made to the non-resident in relation to satellite of space will be exempt from the purview of withholding tax. Any payment that has been by the non-resident by the resident for the use of international submarine cable capacity, including expenditure for Indefeasible Rights of Use withinFebruary 2003 to February 2013, will be exempt from the concept of withholding tax (Masui 2016). Any payment that has been made apart from the above specified period will be subject to withholding tax at the rate of 15%. As per the tax laws, the person who has deducted the withholding tax on behalf of the nonresident, is required to pay off the amount by 15th of the month after the date on that the payment has been made to the nonresident (Austin 2015). Case Law (ACC v Comptroller of Income Tax [2010] SGHC 316) As per the case law, the SG Co. was a company incorporated in Singapore and has overseas subsidiaries which carry out the business of leasing the aircraft. The amount of rent was fixed and thus in order to protect themselves from the interest rate fluctuations risk the company entered into IRS transactions (Wiedemannand Finke 2015). The SG Co was not deducting any tax on the IRS payments that has been made to the subsidiaries and the receipts that have been made from the bank were not in the tax bracket for the SG Co. in Singapore. The Comptroller did not accept this action of the company and he asked company to pay the withholding tax for the IRS payments. Later on, the high court decided that being the payment that has been made by the company was not in connection with any loan or indebtedness. Thus, there is no requirement of deduction of withholding tax. Critical analysis of the effectiveness of withholding tax Based on the above discussion, the concept of withholding tax has been a revenue generating exercise for the Singapore government. In Singapore, the outflows of overseas transactions are relatively on a higher side. In that case, the withholding tax has been provided a great platform which can be used by the government for collecting tax.In the current scenario, the withholding tax has been the area which has not been taken up seriously by the individuals as well by some of the corporate. In that the government has imposed heavy penalties in this case, as result of which the corporate and individuals operating in Singapore should be aware of the tax law obligation. Being in case of withholding tax, the entire burden falls on the nonresident, he should be very well aware of the legal obligations and the exemptions that would be applicable in this case. At times where the income is not eligible for the withholding tax, the nonresident should be aware about that and should be filling th e tax return to claim refund for the amount that has been deducted in his or her name. All this process has been done with an intention to stream line the tax collection process, reduce the yearend tax burden on the nonresident, and maintain the cash flow position of the nonresident. There are certain opportunities to make improvements in the withholding tax system in order to help nonresident tax payers and making the system more effective.The improvements can be made in the system so to ensure that the Form C is completed accurately. The system should be developed so that proper documentation can be maintained and penalties can be avoided. Further steps can be taken to reduce the tax liability of thoseresident taxpayers that have to pay withholding tax on behalf of the nonresidents in certain circumstances. The information system should be improved so that the taxpayers can have informations about treaties so that they can reduce their tax liability. The above-mentioned improvements if implemented will increase the effectiveness of section 45 of SITA or the withholding tax system. Conclusion Based on the above discussion it can be concluded that the withholding tax plays an important role in the economy of Singapore. On criticalevaluation, it can be seen that the system of withholding tax has helped in increasing the revenue of the government. Therefore, it can be concluded that the information relating to withholding tax should be shared to the resident and nonresident taxpayers for proper implementation of the system. References ACCA Global, 2012, Understanding withholding tax rules in Singapore, Viewed on 20th Jan 2017, and Retrieved from https://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/sa_apr11_f6sgp_withholding.pdf Araki, S. and Claus, I., 2014.A Comparative Analysis on Tax Administration in Asia and the Pacific. Asian Development Bank. Austin, I.P., 2015. Becoming a Wealth Management Centre and International Relations Implications: The Singapore Policy Approach and Global and Regional Responses.Japanese Journal of Political Science,16(4), p.532. Brauner, Y. and Baez Moreno, A., 2015. Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy. Caruana-Galizia, P. and Caruana-Galizia, M., 2016. Offshore financial activity and tax policy: evidence from a leaked data set.Journal of Public Policy,36(03), pp.457-488. Dyreng, S.D., Lindsey, B.P., Markle, K.S. and Shackelford, D.A., 2015. The effect of tax and nontax country characteristics on the global equity supply chains of US multinationals.Journal of Accounting and Economics,59(2), pp.182-202. Foster, M., 2014.Withholding tax on services: a square peg in a round hole?: an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes(Doctoral dissertation, University of Cape Town). Gandhi, R.H., Trivedi, U., Chandak, G. and Calvin, J., 2016. Changes to India-Mauritius Tax Treaty Affect Investors.Journal of Taxation of Investments,34(1). Hussain, H. and Manaf, N.A.A., 2016. Revisiting the Public Ruling Relating to Withholding Tax for Better Compliance. IRAS.Gov, Withholding Tax Rates, Viewed on 20th Jan 2017, and Retrieved from https://www.iras.gov.sg/irashome/Other-Taxes/Withholding-tax/Non-resident-companies/Withholding-Tax-Rates/ Johannesen, N. and Zucman, G., 2014. The end of bank secrecy? An evaluation of the G20 tax haven crackdown.American Economic Journal: Economic Policy,6(1), pp.65-91. Kwan, C.Y., Bali, A.S. and Asher, M.G., 2016. Organization and Reporting of Public Financial Accounts: Insights and Policy Implications from the Singapore Budget.Australian Journal of Public Administration,75(4), pp.409-423. Masui, Y., 2016. Interaction between Tax Treaties and Domestic Law in JapanThe Role of a Coordinating Statute. Morita, K., 2015. Advance Tax Payments And Tax Evasion: A Note.The Singapore Economic Review,60(05), p.1450050. Noor, R.M., Kasim, N., Dangi, M.R.M. and Kadir, Z.A., 2016. Policy and Compliance Issues of Tax System for Shariah Equities, Islamic Finance and Zakat Reporting in Malaysia. InContemporary Issues and Development in the Global Halal Industry(pp. 445-455). Springer Singapore. PWC.com, 2010, ACC v Comptroller of Income Tax, Viewed on 20th Jan 2017, and Retrieved from https://www.pwc.com/sg/en/tax-bulletin/assets/taxbulletin201011.pdf Ting, A., Faccio, T. and Kadet, J.M., 2016. Effects of Australia's MAAL and DPT on Internet-Based Businesses. Wiedemann, V. and Finke, K., 2015.Taxing investments in the Asia-Pacific region: The importance of cross-border taxation and tax incentives(No. 15-014). ZEW Discussion Papers.