Indian Community Concerns About Teenage Drinking :: essays papers

Indian Community Concerns some Teenage Drinking Homelessness, condition of people who lack regular legal get at to housing.Homelessness has been recognized as a significant social problem in the unifyStates since the early 1980s, when an increase in the second of roofless peoplewas caused by a weak economy and cuts in federal aid for housing and incomeassistance. Other periods of increased statelessness also have occurred many timesin history, including during the colonial era. Most other industrialized societies alsohave experienced increases in unsettled populations in recent decades.The number of homeless people in the United States has been an argu openissue for a while. Advocates for the homeless claim that there are several millionhomeless people however, recent studies suggest that the homeless number from600,000 to 700,000. Exact numbers are impossible to collect because researchersdefine homelessness in different ways and because the homeless are transitory. T henumber of people predicted to become homeless in any inclined year is estimated to bethree to five times the number of people who are homeless at any given moment.The US Census Bureau attempted to count homeless people in the 1990 census.However, most people consider this attempt as a failure.The homeless population is largely made up of adult men, but the number ofwomen, children, and youth has steadily increased. This group now comprises morethan 40 percent of the radical homeless population. Most homeless people are alsoextremely poor and separated from their families and other social networks. Aboutone-third of the adult homeless are chronically mentally ill, and about half arealcoholic or abuse drugs. During the 1950s, most homeless people were older, white,alcoholic men associated with the addition sections of cities known as skid rows.Todays homeless, however, are mostly non-white relatively young, with an averageage in the middle 30s and include a large number of women a nd children. Aboutone-third of homeless men are veterans.In addition to the homeless population, even larger numbers are consideredmarginally housed they are in risk of infection of becoming homeless because of poverty orunavailable housing. About half the nations poor households spend 70 percent ormore of their monthly income on housing, which puts them at risk of becominghomeless if faced with an economic problem. Because the number of people living inpoverty numbers some 37 million, the marginally housed would amount to nearly 20million people, creating the potential for a vast increase in the size of the homelesspopulation. Those who are housed only because they have been able to stay with

In this experiment we are going to be studying the affects of Osmosis :: GCSE Biology Osmosis Coursework

In this experiment we be exhalation to be studying the affects of Osmosisin Potatoes. Osmosis is the release of piss from a region of high weewee density through a semi-permeable tissue layer to a region oflow urine concentration.A semi-permeable tissue layer is a very a very thin layer of material, carrell membranes are semi-permeable. These impart throw overboard some things topass through, solely will preserve other things from passing through. Forexample, cell membranes will allow small molecules such as Oxygen,water, Carbon Dioxide, Ammonia, Glucose, aminic acids, etc. to passthrough. But they will non allow larger molecules such as Sucrose,Starch, and protein, etc. to pass through.A region of high concentration of water is either a very burnsolution of, for example, sucrose, or Pure Water. In each case in that locationis a lot of water there is a high concentration of water.A region of low concentration of water is a concentrated solution ofsomething, for example, sucrose. In this case there is much lesswater.When one puts an animal or plant cell into a liquid which containswater three things can happen.If the modal(a) which surrounds the cell has a higher waterconcentration than the cell, the cell will gain water by osmosis.Water molecules are free to pass a hybridizing the cell membrane in bothdirections, but more water will enter the cell, than leave it. The end point of this is that water enters the cell and the cell is likely toswell up.If the medium has exactly the same water concentration as the cell,there is no overall movement. The cell will proceed the same coat. Waterwill cross the cell membrane in both directions, but the amountentering it will be the same amount leaving it, so there is no overallmovement of water. The cell will stay the same size.If the medium has a lower concentration of water than the cell, thecell will lose water by osmosis. The water will cross the cellmembrane in both directions, but now more water leaves the cell thanentering it. The Result of this will mean the cell will shrink.VariablesIn this experiment I am going to cut 12 white potato sections, I am going totry keeping these roughly the same size and weight. They will bearound 4cm long, and all will make an average weight of 2.74g.The liquid that the potato sections will be put into will havedifferent concentrations, but they will all have a volume of 30 cm.I am going to have 6 different adjudicate tubes which will have the samevolumes but different concentrations.In this experiment we are going to be studying the affects of Osmosis GCSE Biology Osmosis CourseworkIn this experiment we are going to be studying the affects of Osmosisin Potatoes. Osmosis is the passage of water from a region of highwater concentration through a semi-permeable membrane to a region oflow water concentration.A semi-permeable membrane is a very a very thin layer of material,cell membranes are semi-permeable. These will allow some things topass through, but will prevent other things from passing through. Forexample, cell membranes will allow small molecules such as Oxygen,water, Carbon Dioxide, Ammonia, Glucose, amino acids, etc. to passthrough. But they will not allow larger molecules such as Sucrose,Starch, and protein, etc. to pass through.A region of high concentration of water is either a very dilutesolution of, for example, sucrose, or Pure Water. In each case thereis a lot of water there is a high concentration of water.A region of low concentration of water is a concentrated solution ofsomething, for example, sucrose. In this case there is much lesswater.When one puts an animal or plant cell into a liquid which containswater three things can happen.If the medium which surrounds the cell has a higher waterconcentration than the cell, the cell will gain water by osmosis.Water molecules are free to pass across the cell membrane in bothdirections, but more water will enter the cell, than leave it. TheResult of this is that water enters the cell and the cell is likely toswell up.If the medium has exactly the same water concentration as the cell,there is no overall movement. The cell will stay the same size. Waterwill cross the cell membrane in both directions, but the amountentering it will be the same amount leaving it, so there is no overallmovement of water. The cell will stay the same size.If the medium has a lower concentration of water than the cell, thecell will lose water by osmosis. The water will cross the cellmembrane in both directions, but now more water leaves the cell thanentering it. The Result of this will mean the cell will shrink.VariablesIn this experiment I am going to cut 12 potato sections, I am going totry keeping these roughly the same size and weight. They will bearound 4cm long, and all will have an average weight of 2.74g.The liquid that the potato sections will be put into will havedifferent concentrations, but they will all have a volume of 30 cm.I am going to have 6 different test tubes which will have the samevolumes but different concentrations.

Innocent Victims :: essays research papers

Innocent VictimsThe news came one late afternoon. My girlfriend told me that Naomi had given bring forth. Instead of feeling joyous over the birth of my one time friends child, I felt both saddened and angry about this occasion. So I asked the inevitable disbelief, Is it OK? The response to my question was just what I had hoped would non happen.Naomi is a heroin addict. She had just given birth to a premature baby boy that was addicted to the same medicine his mother was shooting up. This innocent little guy was born with what doctors say is a mild form of brain damage. For the first few weeks of his life, he had to be treated with methadone to combat his withdrawal symptoms. Despite the severe damage Naomi earnd to her baby, she still walks the streets of Carlsbad looking for her fix. The last I had heard of the little boy was that he was taken by Child Protective Services and placed in foster care waiting for a home.Mothers who prenatally expose their babies to hard illegal d o drugss cause serious damage to these children and should be criminally prosecuted. The physical, neurological, and behavioral effects on babies caused by drug use during pregnancy are disheartening. In spite of this fulgent disregard for the childs life, it is not considered a form of child abuse in most of our states. If a mother injected drugs into the tiny arm of her baby, cause permanent brain damage or death, surely the mother would be arrested and prosecuted. Yet that is exactly what addicted mothers do when they consume drugs throughout their pregnancy.In California, when a woman gives birth to baby with illegal drugs in its system, not much happens to the mother. According to an official from San Diego Countys Child Protective Services, the baby is placed on hold and is put in foster care. The case is then referred to family court for review. A judge then looks at the extent of the mothers drug use and decides if it is safe to return the child to its mother. Depending on the amount of drug abuse, a mother is referred to a drug treatment program. If the mother completes her assigned program, she is reunited with her child. If she does not complete the program, the baby is then left in foster care and goes up for adoption.

Temptations :: essays research papers

TemptationI. IntroductionTemptation is a vast topic. The bible is modify with temptation from cover to cover, mostly about how divinity fudge dealt with our problem of boob and giving us victory. God deals with temptation and we deal with it too. It is reality that everybody gets tempted from time to time by the devil. delivery boy also was tempted but never sinned , temptations goal is to cajole you away from God. There are a lot of ways the devil can tempt you, just make sure to stay focused and filled with the Spirit. And understand the goals of the devil to want to send temptation to us.II.     Todays situations of getting tempted to do wrong.A.     Temptation is everywhere Picture this Like a aqualung diver in the ocean, we feel engulfed with water and alluring sights.B.     The ways a person can be tempted are through materialism, pride, laziness, sexually, greed, envy, gluttony, and lying.III.   &nb sp FILLING of the SpiritA.     No wonder the Bible instructs believers to get filled with the Spirit of God Instead, let the Holy Spirit fill and control you. Then you volition sing sing and hymns and spiritual songs among yourselves, making music to the Lord in your hearts. And you will always give thanks for everything to God the Father in the name of our Lord Jesus Christ. Eph 518-19B.     See how God helps? It is in our distress, when we feel weak, the Spirit prays for us. It is all about trust and dependence on God. God will work things out. So stand firm in truth that God assigns no blame, truly forgiven of sins. No condemnation for those in Jesus (Rom.81 ff.) So the Spirit of support sentence dwells in all true believers and it is His Spirit that continues to help. Apart from God we have no life.IV.     Goal of TemptationA. Temptations Lure Find life apart from God-That is what Satan wanted to do with Jesus go for the do it yourself, instant fixB. Strategy Twisting ScriptureThat is what Satan specializes in. He knows the Bible well enough to twist it with some from of innocent looking deception. Whats wrong with telling a stone to become bread?V.      deduction     Jesus has promised to help, let go of the seeds and seek His help. The story of Jesus temptation reminds us Jesus knows the experience really well, the battle isnt over, Satan will want to get at us at an "opportune time", but he is able to help, be like Jesus, full of the Spirit, full of Gods acceptance and love.

Ruby Archuleta and Amarante Cordova Define Community Essays -- Milagro

cerise Archuleta and Amarante Cordova Define CommunityCommunity is defined as a group a mass living in an area under the same conditions. Realistically, a community is so much more than this definition. It is people and their different beliefs that form a community. In the town of Milagro, Amarante Cordova, Ruby Archuleta, and a town coming together to rescue a fellow community phallus from jail exemplify the true spirit of what community is. Ruby Archuleta makes the biggest difference in bringing the community together. Ruby is the only member of the community to amaze intuitive and start fighting for the rights of the Milagro citizens. While everyone is waiting around to see what will happen, Ruby gets to work. She understands that the first step in defeating the greedy endeavors of Ladd Devine will be to seek legal advice. Ruby gets Charlie Bloom to write up a petition and explain the water laws to the disorganized people of Milagro. Another example of Rubys commitme nt to the community is her devotion to get the petition signed. The petition is to stop the buil...

Ruby Archuleta and Amarante Cordova Define Community Essays -- Milagro

Ruby Archuleta and Amarante Cordova Define CommunityCommunity is defined as a concourse a people living in an area under the same conditions. Realistically, a community is so much more than this definition. It is people and their different beliefs that bounce a community. In the town of Milagro, Amarante Cordova, Ruby Archuleta, and a town coming together to rescue a fellow community member from jail exemplify the true spirit of what community is. Ruby Archuleta makes the biggest difference in bringing the community together. Ruby is the only member of the community to take intuitive and arrest fighting for the rights of the Milagro citizens. While everyone is waiting around to see what will happen, Ruby gets to work. She understands that the first step in defeating the greedy endeavors of Ladd Devine will be to seek licit advice. Ruby gets Charlie Bloom to write up a petition and explain the water laws to the disorganized people of Milagro. Another example of Rubys c argo to the community is her devotion to get the petition signed. The petition is to stop the buil...

Homo Erectus: Pyro Technology Essay

The gentlemans gentleman erectus lineage consisted of the first tender-hearted beings that controlled draw out, or pyro technology, to sustain life. In this case prove was their lifeline, and without it thither may not have been the continuation of human life as we know it. Physical evidence of fire reservation preserved at early situations of valet de chambre erectus caves proved they were able to contain and control the flames. Origins of fire making are speculated from many hypotheses of archaeologists. exhaust making became their lifestyle, and with fire the Homo erectus retained a stable heat and light source. In early Homo erectus times these beings lived in caves in Southern Africa. In these caves evidence of fire practise was discovered and examined by Kenneth Oakley and his colleagues, but the evidence was inconclusive (Clark and Harris 7). Eventually more Homo erectus sites were found and were also searched for possible fire making utilities and products of their fire making cocks.In three sites of eastern and southern Africa, Clark discovered remains of burnt bone of a catfish and charred logs, along with other burned plant materials and archaic fire-fractured quartzite (Clark and Harris 7). These discoveries revealed many uses of fire to the Homo erectus. Cleary the burnt bone of catfish shows that Homo erectus gained knowledge of restoreing raw meats. Materials left behind such as the charred logs in all likelihood indicated their source to keep the fire burning as long as they needed. onrush in human nature has always been a fear and cool off is, but humans have learned to understand and control fire to their will. In Kenneth Feders book The Past in Perspective an Introduction to valet de chambre Prehistory he stated that Homo erectus was our first ancestor able to control fire due to the evidence founded at an 800,000 year old site in Gesher Benot Ya aqov, in Israel. Strong evidence has been found there such as burned seeds, woo d, and even flint (110).The capabilities of having controlled fire drew the existence of the human lineage further down in time. This controlled fire helped human species adapt to bracing environments with the protection of the warmth of flame and the light it provided. Fire also protect these beings from animals of the wild, keeping them off the food chain with a better chance to survive. Even cooking raw meats became possible through trial and error. The ability to cook also helps with their digestive tract breaking down food easier with less energy to do so (Feder 110). The origin of fire making in the Homo erectus time period is truthfully uncertain. It is clear however that fire had been provided either by nature or by they themselves learning how to build up a fire.Through observation of hitting specific stones together they could have possibly learned fire building this way. Even though there isnt such(prenominal) evidence of whether or not the Homo erectus could build a f ire or not, there are sites showing evidence that suggest they were capable of constructing a fire. In Chesowanja, Kenya there is a site where there were stone artifacts, fossilized faunal remains, and baked clay clasts that were recovered in situ from fine grained clayey silt deposits found outcropping in the Chemoigut Formation (Clark and Harris 12). Even though this evidence is believed to be man-made there is no actual proof that suggests these products were done with man-made fire. Fire making was the difference between Homo habilis and Homo erectus.The capability of fire making and use completely altered human life and then cut into the human lineage. The Homo erectus had fire to keep them warm from the harsh conditions of the winter and cold climates they would encounter. Eventually the Homo erectus would learn how to use fire for foods and simplistic tool crafting. According to Gascoigne It will be many millennia before fire is adapted to any purpose other than for warmth a nd for roasting meat and root vegetables. except more than 250,000 years ago hunters realize that the sharpened point of a wooden spear can be hardened by charring it in embers. altogether the knowledge of fire that the Homo erectus acquired from their lifespan was clearly passed onto all human species that came after themselves. Fire gave the Homo erectus the power needed to control and adapt to new environments. Protection with the use of fire helped the Homo erectus protect themselves from wild animals they encountered. These beings used fire for everyday use, in everything and anything.The use of fire in the Homo erectus lifetime was essential for their existence. Without fire human life would have been altered indefinitely. Fire is the base of their existence and even ours. Then and now fire has always been here to help us advance not just in technology, but just a way of living. Fire and its many uses completely changed life for the Homo erectus and it not only helped them s urvive as long as they used it, but it also paved the way for human species in the future. In the end, fire is the basis of technology along with other tools the Homo erectus crafted in their time as well. Fire became the necessity among human life.Works CitedClark, J. D., and J. W.K. Harris. The African Archaeological Review. Fire and Its Roles in Early Hominid Lifeways. Springer, 1985. Web. 23 Feb. 2012. Feder, Kenneth L. The Human Lineage. The past in Perspective An Introduction to Human Prehistory. 5th ed. New York Oxford UP, 2011. 110. Print. Gascoigne, Bamber. History of Technology. HistoryWorld. 2001. Web. 23 Feb. 2012. .

Btec Sport National Extended Diploma Level 3

hollo Jean-Pierre Nsinga fitting 1 kinsfolk 2012 IVD Name Jean-Pierre Nsinga Date 1 September 2012 IVD BTEC LEVEL 3 EXTENDED DIPLOMA IN SPORT (Development, Coaching & Fitness) ASSIGNMENT BRIEF Student NameJean-Pierre NsingaTutor Name Lizzie Farquhar Unit SevenFitness Testing for Sport & Exercise Launch Date 10 September 2012Hand In Date 22 October 2012 Criteria coverLO1,3,4 P1,5,6 M1,3,4 D2 - -ASSIGNMENT TITLE Fitness Testing No 1/2 - ASSIGNMENT SCENARIO As a Personal Trainer at Farquhar Health Club, one of your principal(prenominal) roles and responsibilities is to conduct fitness assessments with clients and provide feedback. - To PASS this assignment, complete the following tasks - - Task One You will take part in different fitness shields for flexibility, trength, oxidative endurance, speed, power, muscular endurance and body composition to enable you to - Describe ONE test for from each one component of physical fitness. Include advantages & disadvantages (e. g. cost, time, equipment, facility requirements, acquisition level of person carrying out test, issues with test validity, and issues with test dependability). - Present this as an A4 information booklet. -PASS1 - Task Two Select SIX different fitness tests for a selected individual suitable to their fitness activities. Safely administer these tests whilst being assessed by your tutor, include photographic evidence. The assessment will include observed evidence of recompense pre-test procedures, correct sequencing of tests, and adherence of health & safety procedures, termination of tests if required, and accurate recording of results - PASS5 Task Three Give feedback to a selected individual, following fitness testing, describing the test results and interpreting their levels of fitness against normative entropy (e. g. population norms, accepted health ranges, norms for sports). Present this information in the form of an individual client information booklet. - PASS6 - To cas h advance to higher grades see next page - To progress to MERIT grade for this assignment complete the following - - Explain the advantages and disadvantages of ONE fitness test for EACH component of physical fitness. You must consider factors related to test validity and reliability and how these factors could affect data results. Provide reasons and/or evidence clearly sustenance this. Draw on examples from personal experiences or observations. MERIT1 - Justify the woof of fitness tests commenting on suitability, reliability, validity and practicality. Why were they most suitable for your client? In your selection of tests, did you take into account their goals, needs and general level of fitness? Give reasons or evidence to support your views and how you arrived at these conclusions. - MERIT3 -Compare the fitness test results to normative data and identify strengths and areas for improvement - MERIT4 - - To progress to DISTINCTION grade for this assignment complete the follow ing - - Analyse the fitness test results and provide recommendations for appropriate future activities or training.You must look beyond basic facts and make appropriate comments. Recommendations must include frequency, intensity, time and type of activity that the individual should take part in to facilitate improvements for each component. - DISTINCTION 2 - - - - - - - PLEASE HAND THIS BRIEF IN WITH YOUR ASSIGNMENT AS A TOP SHEET Followed by your reckon page Student Name Jean-Pierre Nsinga ID 1205079 Tutor Alysia Bastock Unit SevenFitness Testing for Sport & Exercise Launch Date 10 September 2012Hand In Date 22 October 2012 Intro In this assignment I will be talking about different fitness test, to check their reliability and validity, their advantages and disadvantages.Furthermore I will choose fitness test for a client for them to perform and provide suitable feedbacks on their performance. Task. 1 Flexibility, test Sit And defecate This test is made to test an athletes fl exibility, (in particular their lower back and hamstrings) This test demands A flat surface for the athlete to sit subject in the correct position, A box (preferably the main sit and reach box with all the measurements on the box, to have a better visual on the athletes result), a ruler for the athlete to push to perform the test and an assistant to record the results.

History Paper on Caribbean Diaspora Essay

Decendents of the Caribbean Diaspora are located in the United States, Canada, United Kingdom and countries that were previously colonial empires. The inhabited islands that are in the Caribbean are non only geographical regions, but besides regions of the imagination, lived heathenish experiences and are an interesting study in religious identity as well (Harry2). Colonized by European powers from the sixteenth century, the Caribbean islands have be fake sense a mixture of cultures from Europe, Africa, and India, as well as from the original inhabitants of the islands.Harry Goulbourne and John Solomos in there oblige Ethnic and Racial Studies says that the Hi yarn of the Caribbean has been shaped for a number of centuries now by the economic, social and cultural impact of movement of batch across the Atlantic. With by the migration of individuals to the Caribbean, collect to slavery, the making of the Caribbean world would be nonexistent (Harry2). Emancipation is defined a s the various efforts to obtain political rights or equality, often for specifically disfranchised groups.numerous countries and states have gone through this process during one period of fourth dimension in their historic accounts. For the Caribbean Diaspora, this period was as well as a mark of re-development and re-establishment of economies and societies. Emancipation in the Caribbean was the catalyst for many positive steps in the future but also a setback in humanity with respect to human rights. In this paper one exit examine the culture and religion of individuals in the Caribbean such as the Yoruba People and also will gain knowledge from individualised family history in the islands of Trinidad and Tobago.Throughout history, the system of slavery is primarily an institution based upon the labor of poor individuals who are forced into harsh browseing conditions magical spell an elite few reap the benefits of the work of the larger masses. Afri crapper slavery in the Ca ribbean is a late development in the evolution of slavery in human society. However, for the Caribbean diaspora this all began in the seventeenth century when the European colonization of the Caribbean began to change drastically as exploration gave way to exploitation. With European colonizers looking for ways to fill their pockets, the Caribbean was stormed and eventually flooded with lavery.With the introduction of this new oppression to the world, a major form of organized labor was created which changed the social organization radically in the Caribbean Diaspora (Klein1). As the plantation system began to thrive and expand through the following centuries, the Caribbean became the focus of American slave centers. For instance, Thornton writes in his novel Africa and Africans in the Making of the Atlantic World, 1400-1800, that More than half of all the Africans who were transported to the Americas in the eighteenth century went to the island colonies of the Caribbean (Thornton 317).With this abundance of slaves arriving in the Caribbean, plantations developed laws to regulate the plantation system and the many slaves imported to work on the plantations. This legal control was the most oppressive for slaves inhabiting colonies where they outnumbered their European masters and where rebellion was persistent. During the early colonial period, rebellious slaves were harshly punished, with sentences including death by aberration and less serious crimes such as assault, theft or persistent escape attempts were commonly punished with mutilations, such as the cutting off of a hand or a foot (Thornton276).Sadly, nothing could help these individuals during this time period because their voice of opinion was robbed from them once they were captured and forced into slavery. With high mortality rates, controlled lives, secure labor and poor nutrition in the Caribbean Diaspora, the African population slowly started to decrease and the rates of importation gradually s tarted to increased. This paved a way towards the macrocosm of new land and enterprises which in return increased the production of materials such as sugar and coffee beans.Although, slaves were forced into a controlled environment and labor, their native oral communication and culture was still close to their hearts. As Thornton writes, Whatever the brutalities of the Middle pass bestride or slave spiritedness, it was not sack to cause the African-born to forget their mother diction or change their ideas about beauty in design or music nor would it cause them to abandon the ideological underpinnings of religion or ethics not on arrival in America, not ever in their lives. With this mother language, culture and religion not forgotten, slaves developed a way of communicating mongst for each one other and also grasped the American way when speaking to their masters (Thornton317-320). Also, by keeping the memories and usageal ways of their people, Africans were able to pass the ir knowledge and history of their people down to the next generation which would eventually bring to life the monstrosities that really occurred during this time period. While almost may deny it, slavery and the impact it had on the world is still with us give care a shot in movies, books, poetry, songs, articles, and even in the minds of the people that had experienced it firsthand.However, although countless individuals came to America as slaves, there are also those who entered this soil via immigration. During the late eighteenth century and early to mid-nineteenth century, a mass exodus of people coming from Europe, China, Japan, Canada and the West Indies moved into the United States (Harney). This was a time for growth in the United States, often referred to as the Industrial Age. This time period was an exciting period because of the fact that there is another revolution going on in the workplace. As technology started to change and bloom, everything around it started to transform and to a greater extent jobs were created.As a result, the Industrial Revolution affected the totally stableness of a nation, not only the economy. It affected the relationships between classes, and also the relationships between countries and gave those individuals who migrated over to the United States a chance at a prosperous life without slavery. With many Africans migrating to the United States there were those who decided to go back to the Caribbean and continue their handed-down cultural ways. In the late eighteenth century, written reports discovered a cultural tradition of masking by Africans in various parts of the Caribbean Belize, Bermuda, Haiti, Jamaica, the Bahamas, St.Kitts, Nevis, Guyana, Grenada, and Trinidad.These masking activities were called by several names like gumbe, jonkonu, or kambula, however today it is referred to as amusement park. Carnival is an annual celebration of life found in many countries of the world and is an integral part of West African religious culture, near connected with secret societies that were gender specific (Lewis180). Growing up in a family that celebrates this specific tradition, the history of how it began is very familiar to me from family stories and also by traveled experiences.This tradition Carnival came from hundreds of years ago when the followers of the Catholic religion in Italy began holding a wild costume festival right to begin with the first day of Lent. Because Catholics are not supposed to eat meat during Lent, they called their festival, carnevale which means to put away the meat. As time passed, Carnivals in Italy became quite famous and in fact the practice spread to France, Spain, and all the Catholic countries in Europe. Then as the French, Spanish, and Portuguese began to take control of the Americas and other parts of the world, they brought with them their tradition of celebrating Carnival.The dynamic economic and political histories of the Caribbean are indeed the ingredients of festival arts as we find them today throughout the African and Caribbean Diaspora (Liverpool). Trinidad and Tobago is a beautiful typeface of how the tradition of Carnival can unite the world. For in this small nation, the beliefs and customs of many cultures come together and for a brief five geezerhood the whole country forgets their differences to celebrate life For African people, Carnival became a way to express their power as individuals, as well as their rich cultural traditions.Today, Carnival in Trinidad intertwines the many immigrants who have come from different parts of the Caribbean, Europe, Africa, India, and China. For my family in particular, Carnival is not proficient an event that happens every year it is real a business that has been in my family for decades. Carnival was introduced to Trinidad around 1785, as the French settlers began to arrive. The tradition caught on quickly, and fancy balls were held where the wealthy planters put on masks, wigs, and beautiful dresses and danced big into the night (Liverpool127).The use of masks had a special meaning for the slaves in there West African culture, because for many African peoples, masking is widely used in their rituals for the dead and also connected them with secret gender-specific societies (Lewis180). Obviously banned from the masked balls of the French, the slaves would hold their own trivial Carnival in their backyards using their own rituals and folklore, but also imitating their masters behavior at the masked balls (Regis231).For African people, Carnival became a way to express their power as individuals, as well as heir rich cultural traditions. After 1838 when slavery was abolished, the freed Africans began to host their own Carnival celebrations in the streets that grew more and more elaborate, and soon became more popular than the balls (Liverpool). Today, traditional Trinidad Carnival has been a product of both African and European masking legacies. For me personally, Carnival in Trinidad is like a mirror that reflects the faces the many immigrants who have come to this island nation and is the uniqueness of their cultural re/creations all over the Caribbean Diaspora (Lewis184).Ever since I was a young girl my Grandfather would tell me of stories on how he would make costumes for Carnival and how he was very popular in Trinidad. In order to put a carnival band together, it takes many weeks of welding, sewing, gluing, applying feathers, sequins, foil papers, strike and lots of creativity, energy, and patience. With individual experience, it takes a lot of time and effort in order to make what you envisioned comes to life. Costumes are sewn, decorated, and fitted to each individual dancer.All this germinal activity takes place in what are referred to in the Caribbean as mas camps, where teamwork and organization are crucial to creating an award-winning production. For my Grandfather being a Band draw, costume designer and leader of t he people that wear his costumes, means the world to him. It was and still is a form of expressing his cultural tradition in ways that you can only see in his drawings. My Grandfather is a homegrown Trinidadian mas man from Woodbrook, Port-Of- Spain in Trinidad and Tobago.His love for the artistry involved in making costumes derives itself from his days as a young child coming home from school and stopping in the Silver Stars mas camp. While all his friends listened to pan, he would watch his cousin create and construct costumes. As he began to get older, he began to draw and create costumes of his own. When asking him about his younger days he said, I safe couldnt help myself growing up in a third world country forces you to do whatever you had to do in order to make money and put food on the table.Even though, I had many jobs at the young age of eleven, I made my first costume and was prone permission to play with Silver Stars. From that day forward, I began to teach myself the history and craftsmanship of Carnival and decided to give it a try Listening to this story not only elysian me but also taught me a valuable lesson in cherishing what I have in life because there are those out there that have much less. In addition, I also learned that not only did my Grandfather make his first costume at the age of eleven through hard work and dedication he then brought his first band in 1978 called Planet of the Apes.This band shocked spectators, fancy dressrs, and judges. I asked him what inspired him to create such a thing and he said, Franklin J. Schaffners Science fiction scene based on the novel La planete des singes. it is like the recent movie Planet of the Apes, however instead of taking over the world, the masqueraders assumed the dominant role and flooded the streets of Trinidad. I laughed at this creation because I found it to be so Halloween like.However, when thinking about it, to individuals back then this was a spectacular sight, a fantastic p ortrayal of this fiction film and a great first impression in the world of mas creativity during that Carnival season. Although my Grandfather enjoyed seeing his first creation come to life this was just the beginning in his success. Some of his other presentations include This Land is Ours, Travels of Marco Polo, Bush Medicine, Touch of Class, Somewhere Over the Rainbow, Harim, Island Fun, War utter, Paint Box and Tie a Yellow Ribbon to name a few.With his name increasing in fame throughout the years, he also met some lifelong friends and teachers, one being Peter Minshall. Peter Minshall is one of the most incredible artists working today in Trinidad. He is acclaimed internationally as the maiden artist working in the field of dancing mobiles, a form of performance art that combines the three-dimensional quality of large-scale sculpture with the dramatic and choreographic expressiveness of a live human performer.My Grandfather told me that the reason that Minshall started to wor k in that field was because, The dancing mobile was one of many forms to grow out of the masquerade tradition of Trinidad Carnival and if he is the only one taking it on then there is no competition and with no competition means more awards. However, even when my Grandfather did not receive awards for his masterpieces, they are still remembered today as the pieces of art that influenced Carnival today. After listening to him recall past memories of his distinction days I asked him wherefore he retired in 1991.He then replied, I had a family and wanted them to have a better life than nutriment here in Trinidad. So I decided to move to the United States and started to create a life here, where I still live today. Hearing that suffice almost brought me to tears, with the love of his family and the determination to provide a better life for them he made the biggest jump of his life. He first moved to New York where he had three jobs which were a taxi driver, a police man and a pho tographer.It was a difficult task having all of these jobs and taking care of your family however as he would say it, Nothing is too much, you just have organize your time. Being an immigrant in the United States was a tough challenge for him however, with the experience of the Carnival business on his shoulders he was ready to accomplish anything. Not only did he buy a house, he sent all five of his daughters to a private catholic school where they received the best education that his money could buy. Now, forty six years later my family still owns the house that he bought when he first moved to the United States and he just came out of retirement in the Carnival business.I remember entering his room and wondering why his old Carnival drawings were are all over the bed. In confusion I asked him what he was doing and he replied, Im coming out of retirement, I am on a crusade to bring back the traditional culture of mas making techniques in Trinidad Carnival with a modern touch. With a little hard work I believe that I can reclaim my position and also win the people of Trinidad with my new costume designs. This taught me that even though you might give up your passion, you can always pick it up and start it again.As of today, my Grandfather has created three bands called Aloha, Valleys of the Nile and D Mayan empire which will be reveled in Carnival 2013. Each year as I travel to Trinidad to experience this cultural festival I am always reminded by the history in which it originated from and the many that did not see the light of freedom. To visitors it seems to be five days of partying however, to my family it is a time to appreciate our Catholic faith and also a time to celebrate our cultural independence with the other decedents of different African heritages.

Analysis: “How much Land does a Man need” by Leo Tolstoy Essay

As Humans, we have desires that make us take possession on something to a greater extent than what we have to benefit us. In this short horizontal surface, Leo Tolstoy delivers the message that greed, in the end brings us nothing but death itself. This story tells us that even if we have enough that we can get by the odds of becoming wealthier is so seductive to us that we are ready to loose everything we love.Tolstoy starts his story with two women and their argument in whose life is better. Is is a life with or with discover ownership? As they continue, the owner of the house, Pahom, joins and agrees that life without possessions is better hence the fact that they leave have no temptations towards wealth and not solicitude the devil. In this story, devil is greed. But he, himself thinks about having land of his own so he wouldnt fear the devil. From the beginning, Pahom is a hardworking man, but he makes the mistake in thinking that more land would give him a better life. He say s it himself If I had muddle of land, I shouldnt fear the devil himself When he gets the shot at buying his own land, he jumps into the chance with the mentally prepared mind that will be happy with more land. Even if he had a lot or fertile land to grow crops on and not pay fines for his animals, he was not satisfied. Pahom was well-content and everything would have been right if the neighboring peasants would not have trespassed on his cornfields and meadows, so even if had more than enough land, he looked up fo more land. This reflects the characters greed. Pahom would be fine and happy with the extended land but the human instincts made him get greedier and greedier as time went by.As the story progresses, Pahoms port reflects the message that greed has no line. As Pahoms land expanded, he got into many riots with his neighbors which led him to move to different and larger land. Whenever he got into riots like this with his crude neighbors, he moves into new land to satisfy h imself reflecting the greed in him growing.Once, a tradesman passing by told him about a lot of land sell for less money. If I take it out there, I can get more than ten times as much for the money so, he run-down everything that he worked so hard on and left for inspection on that land. The land was obviously just the way the tradesman described. His greed just got out of control and it took over him. He was exhausted walking all sidereal day and he tried making it back to his meeting place before the day was over. But, due to his weak body, he was defeated, and made one last battle wondering, there is plenty of land but, will God let me live on it. He had taken this journey too much and died in the process.Throughout this story, Tolstoy was trying to tell us that human nature pushes us for more than what we need. numerous of us think that having ownership makes us happy, in fact it does, but we need to understand that once the process starts, there is no end until the death. Th at was Tolstoy was reflecting, in the end all he needed was a piece of land.

Candide Characters Essay

In Candide, the character called Pangloss is believed to be a parody of philosophers who spent their time idly wondering about the world or debating points that charter no real significance to life situations. For instance, Pangloss keeps on saying that the world is good despite all of the misfortunes that have befallen him.Many experts believe that Voltaire was also making fun at G.W. von Leibniz, a s plainteenth-century philosopher who was part of a greater movement called theodicy. This school of thought explains that evil exists in the world because they serve particular purposes. That even if the world is perfect because it was created by a perfect God, it is necessary to allow evil to happen. Its clear that Voltaire does not believe, like how philosophers did, that there is an inherent honesty in everything and that everything happens for a reason, even the bad ones.Setting The nobility of FranceIn this play, the setting could be defined as the society, which is present at th at time. In former(a) words, some members of the nobility of France were part of Candides life, like Cunegonde and her brother. One example wherein Voltaire poked fun at this class is when he related that the barons babe didnt marry Candides father because he only had seventy-one noble lineages.Action Jacques DeathJacques, a good man who helped Candide and Pangloss, fell on a turbulent ocean as he was rescuing a sailor. The sailor, instead of helping Jacques to get back to the ship ignored the poor man, which resulted to his death. In this example, it would wait that Voltaire is parodying the Christian preaching of good overcoming evil. Here, Jacques did a good deed and was a good man but he died because of it. To add to the mockery, Pangloss even said that the sea outside Lisbon was specifically created so that Jacques could drown in it.Works CitedArouet, Francois-Marie. Candide by Voltaire. Courier Dover Publications, 1991.Ward, Selena, and Jaffee, Valerie. Candide. Sparknotes H ome Page. 21 July 2008

What are the impacts of tourism in a selected region of the UK?

Tourism is the industry that looks after the needs and welfargon of tourists and provides the things that help them travel to places where they can relax and enjoy themselves.I am examine both the positive and negative impacts of touristry on the Lake District beca pulmonary tuberculosis the Lake District is being overwhelmed with tourists each year but without the income that touristry generates the Lake District wouldnt survive.The Lake District is nonpareil of 15 National Parks across the UK which has 2 main purposes. To enhance and preserve the native beauty of the landscape. To provide a place for recreation and enjoyment.A third aim is To protect the social and economic well being of muckle who live and/or work in the National Park.The positive impacts of tourism are associated with the economy and employment.Tourism can also start off a cycle known as the positive multiplier effect the tourism industry locates in an area which provides jobs for locals. This gives workers more money to spend and so more local shops open and more jobs are created and so on and so on.But as well as positive impacts, there are also many negative impacts of tourism.The first is footpath erosion. This occurs when people (tourists in this case) are walking along a footpath, as they do they wear away the vegetation which loosens the soil and exposes the soil to the elements. Then when it rains the footpath becomes muddy and so people veer to the edges of the footpath to avoid the mud. The vegetation next to the path then becomes eroded until the footpath ends up like the picture above This is of course an native case but this footpath erosion literally ends up leaving a scar on the landscape. Since 1999 the National Trust has been trying to stop this hazard by setting up a 10 year plan to repair and maintain the paths.This will cost an estimated 5.1 million of which 1.46 million has been donated by the draftsmanship Heritage Fund. This money will be spent on a number of different sustainable strategies like stone pitching. This is when local stone is bury into the ground to make footholds. Alternatively steps have been put on steep hillsides made from local stone so that they fit in with the difference of the natural landscape.The second negative impact of tourism is litter. When tourists visit the Lake District, some drop litter on the floor. People come to the Lake District to see the natural beauty of the countryside but are put off coming back because of the litter on the floor therefore the Lake District loses further income. Animals and their habitats are change because of pollution. Bins have been placed in many different areas of the Lake District, especially the honeypot sites to discourage this. Daily warden patrols have been set up to try to clean up any mess created.Conflict on Lake Windermere is an some other controversial issue in the Lake District. Since 1976 people have been worried about the disturbance of the peace on Lake Win dermere by power boats etc. Surveys have revealed that on an average day there are 812 crafts on the water, of which 368 are speed boats. The reason for the conflict is that other lake users such as fishermen and canoeists want peaceful, safe conditions to undertake their leisure activities. Another concern is that the wake from speed boats is causing erosion along the banks of the lake. On the twenty-ninth March 2005 a 10 mph speed limit was introduced on the lake. This however did not benefit everyone because power boat enthusiasts had to find alternative locations to use and some local businesses (e.g. Jet Ski rental companies etc) had to modify their companies so they didnt lose custom.I personally believe that we need to manage tourism in a sustainable way if we are to preserve the Lake Districts natural beauty for future generations. Strategies like the footpath maintenance may be extremely dearly-won but in the future will benefit the Lake Districts economy and the people wh o live in and visit it.

The Tax Compliance Behavior In Curacao Accounting Essay

all(prenominal) citizen is considered since sidereal day of the month of birth an Income tax taxation sweetener sweetener sweetener remunerator. Once you start working, the income taxation sweetener return signifiers must be filed and paid within the period determined. Harmonizing to nurtures of the Inspectorate of appraisees curacoa, merely 63 % obligate complied with storying their taxation sweetener returns signifiers within the determined period. In this survey the principal focal dit is to happen stunned wherefore non on the whole income tax even offers file and pay their gross sweetening sweeteners on do. And why they do non study the taxation sweetener return signifiers remedy. Just identical other developing put forwards is the tax sweetener conformance storey is low on the Island. A problematical tax tax income sweetening conformism conduct has effects for the Goernment receipts sweetener grosss and the pecuniary shortage. In rule to give way the tax receipts sweetening abidance behaviour, a forecast of factors, much(prenominal) as demographic unsettleds, cultural variables, non-compliance attitude, the mental variables and the receipts sweetener trunk ar identified in the conceptual conjectural sum up that lead be studied to happen out how those factors mould the residence behaviour. This conceptual divinatory accounting formation serves as a point of way out for the entropy to be furnishd in the subterraneous chapters.Literature that has been studied for this look into shows that work forces, junior people, married dickenssomes, freelance workers and people with a high educational background ar the 1s that normally evade gross sweeteners. In this survey the ATO abstractive account ( Braithwaite, 2007 ) is used to categorise the local taxpayers attitude towards conformity. Harmonizing to this research, the bulk of the assay group belongs to the committedness behaviour group, which gist that they argon allowing to the right liaison.The sentiments of the individualized income taxpayers permit been collected finished questionnaires dwelling of structured and open-ended inquiries. The case of this research shows that 48.0 % of the respondents admit that they do non poor boyject their income tax enhancement on clip and 52.0 % do it on clip. Merely 9.6 % of the respondents be non cognizant that they give way to register and pay their tax enhancement enhancements annually, in that respectfore 90.4 % of the taxpayers of this survey be cognizant that they own to pay their tax enhancements. This makes it easier for the revenue enhancement section to go bad the conformity behaviour. In the questionnaire the respondents were at any rate asked what should be changed in the watercourse revenue enhancement strategy or construction that could correct the conformity and 60.0 % of the respondents answered that the communicating between the revenue en hancement section and the taxpayers should be changed and 81.8 % agreed that the taxpayers should be informed on a level(p) basis well-nigh revenue enhancement Torahs alterations with workshops on a regular footing.In order to get around the revenue enhancement conformity behaviour among the citizens it is recommended that the revenue enhancement section provided the taxpayers with regularly workshops about revenue enhancement Torahs and duties. This entrust come apart the communicating all bit good as the conformity behaviour. Another recommendation is to give the revenue enhancement workshops in the linguistic converse that is easy to understand for the local revenue enhancement remunerators.ForewordMy particular thanks go out to my MBA VII group members who motivated and supported each police squad member. anyhow, I would wish to thank all my friends and co-workers who helped me with the completion of my questionnaire, because without your aid, finalising this research wa s non possible. And last but non least, my house book and close friends for their forbearance and support.Natasja Snijders BScList of TablesList of solvesTable of abbreviationsCBS rally Bureau of Statistics Netherlands AntillesKvK Chamber of commercialismNBC New revenue enhancement authorizationSBAB Stichting BelastingsaccountantBureauSIAH The Inspectorate of TaxesSPSS Statistical bundle for social scientific discipline.Table of ContentssChapter 1. General IntroductionA1.1 IntroductionIn the curacao the revenue enhancement system, to be much precise the personal income revenue enhancement is characterized as a voluntary coverage system. This group of taxpayers is the largest gross radical for Curacao, because it let ins both pay and non pay constituents. In fact, every citizen must register and pay their revenue enhancements at the minute they receive income.Not surprisingly, non everyone does it. Presently there atomic number 18 about 30.000 income revenue enhancement remu nerators and to the day of the month of this research merely 73 % of these personal income taxpayers incur filed their 2010 income revenue enhancements, harmonizing to recent informations of the revenue enhancement office. This is a popular index of the size of a revenue enhancement spread then the difference between the Government grosss ( income revenue enhancements ) and what the families really ain and/or earn and what they report and voluntarily pay on a annual footing. Comp ard to last twelvemonth, the figures indicate that 75 % paid their income revenue enhancements. This per centum indicates that the non-compliance behaviour among income revenue enhancement remunerators involve to be researched and that there is a demand for higher revenue enhancement conformity. Before coming up with schemes how to undertake this revenue enhancement spread, research must be done offset printing to happen out why people are non willing to pay revenue enhancements or why they evade it. Thus the influences on their revenue enhancement behaviour must be studied first.In the following paragraph the background of this survey will be discussed, followed by the research inquiry with its molar jobs. Next the intents of this research so the restrictions of the survey. Finally in the last paragraph of this chapter the set up of the survey.A1.2 Background of the surveyHarmonizing to the literary productions studied of Braithwaite ( 2004 ) , Hasseldine et Al. ( 2007 ) , James and Nobes ( 2003 ) , Slemrod ( 2004 ) , Pronk ( 2004 ) , the Island of Curacao s revenue enhancement systems, where the impression relies on voluntary conformity by taxpayers, is about the same in the United States, the Netherlands, Canada and Australia. tout ensemble these large states carry the same low conformity jobs. Just like these states, the Curacao revenue enhancement confidence performs audits, levy appraisals and punishments and quench non every taxpayer files their revenue enhancements on clip or right. As mentioned in the old paragraph, the up-to-the-minute revenue enhancement conformity behaviour must be stimulated. Harmonizing to Brown and Mazur ( 2003 ) , the word revenue enhancement conformity is a complex term to specify and it is a multi-faceted step. Theoretically, there are three types of conformity that can be distinguished payment conformity, describing conformity and filing conformity. In Curacao, the payment and filing conformity play a large function.There are distinct grounds why taxpayers are non or low revenue enhancement manageable. For illustration harmonizing to Hibbs et Al. ( 2010 ) , The American Journal of Political Science vol 1, the high revenue enhancement conformity and positive perceptual experiences of financial exchange, chink the revenue enhancement system, are possible when the system is just and if it response to the citizen penchants and if the Government delivers personal benefits the taxpayers approve of ( p.18 19 ) . In Curacao for illustration, the current revenue enhancement Torahs and ordinances can non be easy accessed and are non easy to understand for all the taxpayers. All these facts about the current revenue enhancement system could also act upon the revenue enhancement conformities. This could be the ground for a low conformity behaviour on the island and therefore it is an pressing demand for a revenue enhancement reform.In 2011, the Nieuwe Belasting Dienst ( NBC ) pertain program was presented to the Parliament. The NBC is an abbreviation in Dutch for the new revenue enhancement authorization on the island of Curacao. In this concern program, the needed alterations in the revenue enhancement system are written every bit good as the alterations in the construction and services of the revenue enhancement office. This survey will measure if so the NBC will work out the identified non-compliance jobs with the new financial policy program.The proposed revenue enhancement policy plan, w hich was presented to cardinal authorities functionaries on July 14, 2008, states that the income revenue enhancement is complex and complicated as for the legal draw every bit good as the revenue enhancement declaration it ego for most taxpayers. The premiss of the New Tax Authority ( NBC ) is that all cardinal maps of the full revenue enhancement disposal are corporate in one entity. The new revenue enhancement system should be simple and easy to pull off for the taxpayers, less cumbrous and just to them. It is a fact that the service offered at the Tax office and besides the construction of the revenue enhancement system need to be improved in order to excite the revenue enhancement behaviour. As mentioned earlier, all these facts about the current revenue enhancement system and construction could act upon the revenue enhancement conformity. A high degree of voluntary revenue enhancement conformity by taxpayers can be achieved by re-structuring or redesigning this revenue enhan cement system.Harmonizing to the NBC-TRA Organization whitepaper papers, there are legion treating methods or plans based on successes in several states, what the NBC could seek to undertake the non-compliance. The output some states have is an norm of 115, that manner that for every gulden authorized for these methods or plans, 15 guldens have been collected in revenue enhancements. In other words, the conformity degree in Curacao can better. As stated in the beginning of this chapter, merely 63 % of the personal income taxpayers have filed their income revenue enhancements, compared to last twelvemonth s figures. This figure indicates that non everybody who is induce to register their personal income revenue enhancement return signifiers is following. Not gainful or registering the personal income revenue enhancements at all has effects for the Government revenue enhancement grosss.Harmonizing to the NBC financial whitepaper, the proposed reform of Curacao personal income reven ue enhancement populates of the following(prenominal) alterationstax write-off for occupation connect costs to 50 % alternatively than 75 % unreported income of exiles revenue enhancement rate lessening on nonexempt income.The demand of the proposed reforms in the NBC is to cut down the income revenue enhancement place and broaden the revenue enhancement base, while keeping the revenue enhancement burdens to the income taxpayers. The decrease of the income revenue enhancement is one of the major(ip) reforms that are proposed in de financial polity Whitepaper ( 2008 ) . The basic alteration is cut drink down the construction of the income revenue enhancement rate, which now ranges from 13 per centum for the lowest bracket to 49.4 per centum for the top. Further, it is proposed the scope from 5 per centum to a top rate of 40 per centum in the short term and in the average term to 38 per centum. Harmonizing to the recommendations of the Fiscal Policy Whitepaper, the high rates o f revenue enhancements are the beginning of economic inefficiency low investings and they besides discourage revenue enhancement equivocation. This all could lend to paltry revenue enhancement conformity. The last one, hapless revenue enhancement conformity is the focal point of this survey. In this survey one of the conceptual abstractive accounts that will be used is the Fischer theoretical account. The Fischer theoretical account indicates that the high revenue enhancement rates are linked to less conformity harmonizing to a survey done by ( Chau,2009 ) .As mentioned earlier, the revenue enhancement bureau dwelling of the receiving systems office, the Inspectorate of revenue enhancements ( SIAH ) and the Stichting Belastingaccountantsbureau ( SBAB ) , have assorted sorts of schemes to better or excite the conformity behaviour. The different scheme the revenue enhancement bureau uses to better conformity is, for illustration, the SIAH performs the desk audits and is now up-to- date to impose appraisals if the revenue enhancement remunerator does non register or pay its revenue enhancements on clip. It is now besides to make online turnover revenue enhancement filing. The scheme that SBAB uses to better conformity is increasing its desk audits and offers now assistance for exclusive owners who struggle with their clerking. Furthermore, the SBAB now besides provides a guideline or an audit manual so that the revenue enhancement remunerator can be informed about the recommendations and revenue enhancement responsibilities. The receiving system s office has changed the payment process to be more customer- friendly. It introduced a one-window policy to better its services for less waiting in lines. The word one-window means that the revenue enhancement remunerator can travel to one teller to pay all relevant revenue enhancements. The revenue enhancement remunerator does non hold to travel to different tellers to pay the different revenue enhancements individua lly. Although there are some alterations within the revenue enhancement office, the conformity behaviour still needs to be improved. In order to come up with the different schemes, earlier researches will be studied and a conceptual revenue enhancement theoretical account will be used for this dissertation to come up with recommendations.As mentioned in a higher place, one of the revenue enhancement theoretical accounts which will be time- canvased on the local taxpayers is the Fischer revenue enhancement conformity theoretical account. The Fischer revenue enhancement theoretical account provides a model for understanding the socio economic and psychological constituents that influence the revenue enhancement remunerators conformity determinations. The Fischer theoretical account is one of the few theoretical accounts which discussed these constituents and could be helpful as get downing point in this dissertation point of position of this thesis lies on alteration aimion, wher e the attack is to switch persons and organisations from a current state of affairs to a coveted state of affairs. This is an organisational procedure aimed at assisting alteration stakeholders to accept and encompass alterations in their concern environment stated by Kotter ( 2011 ) .A1.3 Research inquiry and bomber inquiriesThe thesis statement consists of the undermentioned research inquiry and the sub inquiriesTo what extent do the demographic variables, cultural variables and psychological factors, positively act upon the conformity behaviour of the personal income taxpayers on the island of Curacao?The sub inquiries are as follows triggerman inquiry 1. How do the demographic variables such as age, gender and instruction relate to the psychological variables such taxpayers attitude and perceptual experiences?Sub inquiry 2. What is the seismic disturbance of the cultural variables, such as societal norms and ethical set on the psychological variables?Sub inquiry 3. What a re the influences of the revenue enhancement system on the revenue enhancement conformity behaviour?Sub inquiry 4. How do the non-compliance incur variables such as income, phone line and matrimonial position relate to the revenue enhancement conformity behaviour?Sub inquiry 5. To what extent are the psychological variables connect to the revenue enhancement conformity behaviour?The replies to these five bomber inquiries will take to the concluding decision and recommendations for the new revenue enhancement system, which will do the new system more effectual, in order to better the conformity behaviour of the taxpayers on the island.A1.4 Purpose of the surveyIn this survey the accent of the research lies on how to better the revenue enhancement conformity behaviour on the island, and its recommendations must intend a major part to the revenue enhancement disposal office which consists of the undermentioned entities Servisio di Impuesto Antillas Hulandes ( SIAH ) , the Receivers Office, Stichting Belastingaccountants Bureau ( SBAB ) and its stakeholders, in order to increase the revenue enhancement grosss and revenue enhancement conformities on the island.The primary aim of this survey is happening out why revenue enhancement remunerators are non ever compliant and besides to reexamine the revenue enhancement conformity theoretical accounts that are used in this thesis, to see if so these theoretical accounts could advance the revenue enhancement conformity. As mentioned earlier, revenue enhancement remunerators are non compliant they do non pay or declare all their income revenue enhancements which will take to lower revenue enhancement grosss for the Government. In order to better the authorities revenue enhancement grosss, the ground for a non-compliance revenue enhancement behaviour must be studied first to come with recommendations and schemes that will better and excite the revenue enhancement conformity behaviour.This research involves junior-gra de concern income earners ( exclusive owner ) who are obligated to register the personal income revenue enhancement return signifiers and the income they received of their concern and personal income taxpayers and the income taxpayer who do non have their ain concern.A1.5 RestrictionThis survey has some restrictions. To steer what will be excluded in this paper, the focal point will be limited to the undermentioned pointsLiterature ahead the old ages 1998 is non used The corporate income taxpayers ( net income taxpayers ) will be excluded, merely as all the other revenue enhancements such as Employee turnover revenue enhancement, Inheritance and Gift Tax ( successie belasting ) that are levied The revenue enhancement conformity behaviour of corporations ( NV and BV ) will non be discussed The participants in this survey will non be younger than 17 old ages Finally, the non resident income revenue enhancement remunerators are besides excluded in this research.A1.6 Set up of the t hesisThe lineation of this thesis is as follows. In chapter 2 the literature reviewed will be discussed. Besides the different revenue enhancement conformity theoretical accounts, the conceptual manner land the international best patterns of revenue enhancement reforms will be analyzed in this chapter. In chapter 3 the lineation of the methodological abbreviation will be discussed, therefore how the information will be analyzed. The consequences of the information analyses will be used to better the conformities. The quantitative analysis will be analyzed in this chapter 4, by analyzing the compliant behaviours of income taxpayers, which could be used as recommendation in the last chapter. Finally, in the last chapter of this thesis, chapter 5, the decision is drawn and the range of the rating is based on the fact if the schemes of the revenue enhancement disposal, so will work out the identified non-compliance behaviour. Besides, the recommendations for the revenue enhancement dis posal will be presented in order to accommodate their schemes to better the revenue enhancement conformity attitude.Chapter 2 Literature ReviewA2.1 IntroductionThe first portion of the survey undertakes an extended reappraisal of the bing literature on conformity and moralss in revenue enhancement. This is done to understand why people are non willing to pay or register their revenue enhancements, or what researches have done refering revenue enhancement conformity, or what revenue enhancement theoretical accounts have been used in the old researches. This and comparing bing literature aid structuring the research inquiry of this thesis.Literature about the revenue enhancement system of the Netherlands Antilles, the Netherlands and internationally have besides been studied. Besides diaries available from the electronic hunt engines like Emerald, Google bookman and Ebsco have been used for this research.The 2nd portion reviews the recommendation on best patterns in the part, harmoniz ing to ( the InterAmerica Development Bank, 2009 ) .Tax turning away and revenue enhancement equivocation are a load for modern societies ( Braithwaite, 2003 ) . It is a challenge for the revenue enhancement disposal all over the part and in the universe, to keep or better the conformity behaviour of taxpayers. The revenue enhancement lesson of the development states is besides a lesson from experience ( Cummings et al. , 2009 ) . Tax morale is an intrinsic motive for persons to pay revenue enhancements, which are influenced by cultural norms and value , harmonizing to Alm and Chandler ( 2012 ) .On July 14, 2008 a reform plan is presented to cardinal authorities functionaries, by Bearingpoint direction and Technology Consultants. This financial reform plan is besides called the Fiscal Policy White paper. The full reform plan has been through empirical observation doing usage of theoretical accounts and databases developed to imitate the impact of alterations in each revenue enhanc ement jurisprudence. There are non many surveies that explain the behaviour of revenue enhancement conformity of the local taxpayers, so most of the information used for the literature reviewed is from the Fiscal Policy Whitepaper. Further, surveies about this subject are the assorted revenue enhancement conformity surveies done in the states in the part and all over the universe, for illustration, Cummings et Al ( 2001 ) and Hyun ( 2005 ) .The revenue enhancement morale of the development states is besides a lesson from experience ( Cummings et al. , 2009 ) . These lessons must be taken into experimental condition when victimisation a new revenue enhancement theoretical account in the financial reform plan. Other literature studied is on revenue enhancement moral and revenue enhancement conformity from the house s position by Alm et Al. ( 2010 ) and Hasseldine ( 2007 ) .All these resources are used to be able to supply comparings with and recommendations for the outlet of this s urvey.For this research, the findings of the sub inquiries 1, 2, 3, 4 and 5 will be analyzed and compared with the current revenue enhancement system. The financial reform program will be evaluated to happen out if so the revenue enhancement disposal will work out the revenue enhancement conformity job. Besides, for this job, analyzing the different whitepaper studies from BearingPoint and CIAT ( Centro Interamericano de Administraciones Tributrias ) , which regard topics about the revenue enhancement disposal, the financial policies, revenue enhancement conformity and revenue enhancement reforms in the NBC.This chapter has the undermentioned construction. In the following paragraph the reappraisals of the theoretical revenue enhancement theoretical account are presented to explicate the revenue enhancement conformity behaviour such as the ATO. This is followed by the conceptual theoretical account ( Fischer revenue enhancement conformity theoretical account ) and eventually by the decision in the last paragraph.A2.2 Tax conformity theoretical accountsThe taxpayers attitude towards conformity may be influenced by many factors which will finally act upon taxpayers attitude harmonizing to Barbuta-Misu ( 2011 ) . Those factors which influence revenue enhancement conformity or non-compliance behaviour differ from one state to another and besides from one person to another ( Kirchler, 2007 ) .A more structured manner to understand and better the revenue enhancement conformity behaviour is the usage of a revenue enhancement conformity theoretical account. The first revenue enhancement conformity theoretical account was developed by Allingham and Sandmo in 1972 and subsequently in the 1980s more research workers began to develop multi-period game theoretic theoretical accounts, such as Reiganum and Wilde ( 1985 ) , Greenberg ( 1984 ) , Landberger and Melijson ( 1982 ) . However, in this survey the three major revenue enhancement conformity theoretical accounts suc h as the Fischer, ATO and BISEP theoretical accounts will be used and compared with the local state of affairs, to come up with recommendations and schemes. The Fischer theoretical account will be used as from the earlier researches done by Chau ( 2009 ) . Before traveling in deepness with the Fischer Model and the other two theoretical accounts, the basic theoretical accounts of taxpayers conformity or the standard portfolio theoretical account of single conformity implies that conformities is low or seldom falls to a degree predicted by the criterions of theory. Therefore, the two basic theoretical accounts of taxpayers conformity behaviour are harmonizing to Alm and Mc Chellan ( 2012 ) The theories of revenue enhancement conformityThe standard theory of revenue enhancement conformity, which is based on the work of Allingham and Sandmo ( 1972 ) .The other theoretical accounts that are studied in this paper are the ATO theoretical account and BISEP theoretical account ( Braithwai te, 2007 ) .The Australian Taxation Office ( ATO ) has developed a conformity theoretical account in 1996. The ground for developing this theoretical account was that big companies in Australia did non pay or really small company revenue enhancements. The Australian Taxation Office conformity theoretical account is presented as a profit with three characteristics, which will be used to propose regulative schemes. The first characteristic is on the left side of the pyramid, which cab be seen in the figure below where the options are for covering with conformity. At this side of the pyramid are the motivational positions ( BISEP ) .The 2nd characteristic of the pyramid is on the right side. Get downing at the base to the top is the scope from larning, educating and carrying the taxpayer. In between the sides of the pyramid, at the base or front side of the pyramid, all conformity activities are self regulative. If the countenances get higher, the ego ordinance will besides increase.F igure 1 ATO pyramid Braithwaite ( 2007 )There are different classs and attitudes towards conformities which could be detected with the ATO theoretical account. The 3 degrees into which the conformity is divided are as followsHigh attitude to conformity Have decided non to follow or make non desire to follow mediocre attitude to conformity Try to follow, but do non ever win Low attitude to conformity Volition to make the right thing.Further, Braithwaite ( 2007 ) developed a theory that describes 5 behaviours towards conformity. These 5 chief behaviours or attitudes are outlined as follows1 Commitment behaviour willing to make the right thing 2 Capture behaviour attempt to follow, but do non ever win Resistance behaviour do non desire to follow 4 detachment behaviour have decided non to follow 5 Game participants behaviour belong anyplace along the left side of the theoretical account.One of the chief intents of the ATO theoretical account is to ( I ) introduce inducements to bette r conformity, and ( II ) to implement conformity with more and flexible countenances harmonizing to Braithwaite ( 2003 ) . In other words, this theoretical account determines the book scheme to better the conformity of each class or degree and the influence attitude towards conformity must foremost be understood. Once this is understood, it allows doing better schemes. For illustration, if the bulk of the revenue enhancement conformity is grouped as captured conformity group, so the scheme is to promote the revenue enhancement remunerators by increasing the Numberss of consultive offices or bettering the information about revenue enhancements to the taxpayers. The BISEP theoretical account is closely linked with the ATO theoretical account and it has a motivational position. It helps to understand the different factors that influence the taxpayers behaviour, such as the concern industry, sociological, economic, and psychological factors. The BISEP conformity theoretical account s hows the different external factors that influence taxpayers attitude towards conformity behaviour. This theoretical account is a structured manner of bettering and understanding the conformity behaviour of taxpayers. This theoretical account addresses the different revenue enhancement determinations that frequently depend on the state of affairs. Indeed, the behaviour of revenue enhancement conformity may be clear about why people pay revenue enhancements, but non why they evade revenue enhancements. Because of that, research workers introduced revenue enhancement morale, for illustration in the conceptual theoretical account, the Fischer theoretical account used by Chau ( 2009 ) .In that model the cultural norms and ethical values determine the revenue enhancement behaviour and this theoretical account will be the conceptual theoretical account of this thesis.A2.3 Conceptual theoretical accountThe primary aim of this survey is to reexamine the Fischer revenue enhancement conformi ty theoretical account and happen out if so the effectivity of the revenue enhancement system is unnatural by complexness of the revenue enhancement system, or by the cultural norms and ethical values. It is besides to happen out if so this theoretical account promotes revenue enhancement conformity. However, foremost of the account and the purpose of this conceptual theoretical account must be discussed. This theoretical account provides a model for understanding the socio-economic ( demographic variables, income degree and beginning ) and psychological constituents ( equals, candour of the revenue enhancement system and civilization ) that influence a taxpayer s conformity determinations. In the old chapter it was mentioned that the SBAB change magnitude its desk audits. That means that if there are more audits, the audit chances and terrible punishments will promote conformity. Harmonizing to the Fischer theoretical account theory, nevertheless, is this merely effectual if the punishments that are applied apace and forcefully. So raising the chance of observing persons that evade their revenue enhancements is an of import factor that affects revenue enhancement conformity. Further, the demographic variables are portion of the socio-economic constituents that influence the conformity behaviour harmonizing to Chau ( 2009 ) .The following theoretical account is the conceptual theoretical account that will be used for this thesis.DisobedienceOpportunityIncome Level, IncomeBeginning, Occupation, Marital Status mental variablesFairness of the Tax System, Peer Influence. Attitude and perceptual experiencesDemographic VariablesAge, Gender, disciplineTaxpayer accordBehaviorTax System/StructureComplexity of the revenue enhancement system, Probability of Detection andPunishments, Tax Ratess burnish VariablesSocial norms & A Ethical valuesFigure 2. Tax conformity conceptual theoretical account Fischer et Al. ( 1992 ) .The first parts of the Fischer Model are the socio-economic constituents, which consist of the followersdemographic variablescultural variables andnon-compliance chance ( Income beginning )revenue enhancement constructionThe 2nd portion of the theoretical account ( treating ) consists of the psychological constituentsequal influences, like the attitude of the taxpayers and perceptual experiencesequity of the revenue enhancement systemThe factors that determine the effectivity of the revenue enhancement system construction of any state include chance of sensing, punishment, revenue enhancement rate and complexness of revenue enhancement system ( Fischer et al. , 1992 ) . Empirical groundss have linked these factors to compliance behavior harmonizing to Alm ( 2005 ) Chan et Al. ( 2000 ) Deskin and McKee ( 2004 ) Martinez-Vazquez and Rider ( 2005 ) OBryan ( 2000 ) and have besides demonstrated it.The Tax equity seems to affect at least two different dimensions ( Jackson and Milliron, 1986 ) the first relates to the benefit s one receives for the revenue enhancement give the 2nd dimension involves the sensed equity of the taxpayers load in mention to that of other persons. This 2nd dimension relates to taxpayers perceptual experiences of the perpendicular equity of the revenue enhancement system. If a taxpayer were to experience that they pay more than their just portion of revenue enhancement when comparing themselves to affluent taxpayers, they are more likely to see paying revenue enhancement as a load than a taxpayer non concerned about these issues. harmonizing to Barbuta-Misu ( 2011, p. 75 ) .A2.4 Demographic constituentsGender is portion of the demographic constituent and has influence on the conformity behaviour harmonizing to the earlier research done by Chau ( 2009 ) .Females are more revenue enhancement compliant than males. On the other manus, the survey by Houston and Tran ( 2001 ) shows that more adult females than work forces evade revenue enhancement. Another variable that is porti on of the demographic constituent is age. Harmonizing to old research, age has influences on revenue enhancement conformity behaviour. Younger taxpayers are less complaint and the factor for knowing evaders is higher harmonizing to Ritsema et Al. ( 2003 ) .This group is besides willing to take hazards and is less afraid for countenances. Education is besides a demographic variable. Survey shows that those with more financial cognition are considered to hold a more positive attitude than those with lower fiscal cognition harmonizing to Groenland and Veldhoven ( 1983 ) . Chan et Al. ( 2000 ) finds that the higher the instruction, the higher the revenue enhancement conformity is, but in add-on to that, the survey of Richardson ( 2006 ) finds that the general instruction degree significantly cogitate is to the grade of revenue enhancement equivocation. In the survey of Torgler et Al. ( 2007 ) shows that married people evade revenue enhancements significantly more than singles. Further, Torgler and Schneider ( 2002 ) that married twosomes have a stronger societal web and hold higher revenue enhancement morale than singles.A2.5 Cultural variablesSocial norms and ethical beliefs have influences on conformity harmonizing to Blanthorne and Kaplan ( 2008 ) and are besides taken into consideration in the Fischer revenue enhancement conformity theoretical account. Harmonizing to the Fischer s theoretical account, the revenue enhancement system construction is considered as major determiner of revenue enhancement conformity behaviour and the revenue enhancement gross mobilisation in a state depends on the effectivity and efficiency of the revenue enhancement system ( Fischer et al. , 1992 ) . Hyun ( 2005 ) explains in his survey that revenue enhancement civilization is hard to mensurate, because revenue enhancement civilization has non been conceptually organized yet, so there are different looks what revenue enhancement civilization consists of. In the lesson survey of Torgler and Schneider ( 2002 ) they observed Switzerland, Belgium and Spain to happen out if cultural differences and assortment have an impact on revenue enhancement lesson within each state. They argued that for each state, pride and trust in the legal system have a positive impact on revenue enhancement lesson. What is besides singular in their survey is that in Spain, contrary to Switzerland, more liberty does non take to more support for Government revenue enhancement. In another fluctuation of cultural statement, Pryadilnikov ( 2009 ) argued that negative attitudes held toward revenue enhancement conformity by the Russian citizens were mirrored by the negative attitudes that were held towards the revenue enhancement officers. Therefore in other words, this revenue enhancement job lies besides on the revenue enhancement functionaries who are responsible for the revenue enhancement accruement. Pryadilnikov besides states that the revenue enhancement conformity job does non so mu ch related to the cultural or regional factors, but to the incapacity that is afflicting the Russian province and the flunk of the revenue enhancement decision maker to undertake challenges of revenue enhancement aggregation in a big and diversified economic system.A2.6 Current revenue enhancement systemThe revenue enhancement system is based on a figure of revenue enhancement Torahs. Some of these Torahs are dating back many old ages. The current revenue enhancement system of Curacao is from before the disintegration on October 10th, 2010, and still is complicated. For illustration, the current revenue enhancement Torahs and ordinances can non be easy accessible and are non easy to understand. Furthermore, the taxpayer is obliged to supply the revenue enhancement Inspector with the necessary revenue enhancement information. Just like the employees have the same duties in regard of the paysheet revenue enhancement. The freelance individual or broad profession besides have the duty to subject histories and paperss to provide all information to the revenue enhancement Inspector, which may be of import for the finding of revenue enhancement liability of 3rd parties. On the other manus, the revenue enhancement jurisprudence allows some attorneies, notaries, members of medical professions to decline information on the footing of their professional secretiveness jurisprudences harmonizing to Spenke and de Vries ( 2011 ) . They besides stated that revenue enhancement functionaries may non print or go through on any information sing taxpayer personal businesss.This revenue enhancement construction and the disobedience chance are factors identified in the conceptual theoretical account, which have direct influence on taxpayers conformity behaviour. Besides, the best patterns in the part show that in states such as Peru, Colombia and Jamaica, that there is a comparatively high degree of non-compliance ( Bird and Jantscher, 1992 ) . Several other Latin American states , such as Mexico, use different methods of roll uping revenue enhancements, observing unregistered taxpayers and revenue enhancement evaders. In the survey of Hyun ( 2005 ) , in which two developed states, Korea and Japan with the same cultural facet, near geographical location and similar historical background, but with different revenue enhancement conformity attitude were studied, defines that the revenue enhancement policy about the revenue enhancement information revelation plays a important function in the taxpayers conformity. For case, in Korea, there is no formal information available about the size of revenue enhancement equivocation after revenue enhancement audit by the revenue enhancement governments available, but in Japan there is a complete revenue enhancement information revelation policy. Thus private information about revenue enhancements for the group rich of persons or concerns can be released to the populace under their legal footing. Harmonizing to this surv ey of Hyun ( 2005 ) , the revenue enhancement conformity behaviour in Japan is better than in Korea, because they do non desire their call publicized for revenue enhancement equivocation. Another comment of the same research worker is that if the people distrust the Government, they will easy rip off the revenue enhancement. Harmonizing to Lu et al. , ( 2009 ) , the services offered ( frontline service forces ) and the service requested by taxpayers besides influence the revenue enhancement conformity behaviour. In the survey of Barbuta-Misu ( 2011 ) is explained that judging the equity of the revenue enhancement system, requires comprehensive cognition and right reading of the revenue enhancement Torahs. She besides states that complex revenue enhancement rate constructions are non dead understood by taxpayers and that lead to lower revenue enhancement conformity.A2.7 Non-compliance chanceThe non-compliance chances are the economic factors that influence the revenue enhancement c onformity. In this class the income degree, income beginning and business are related to the attitudes toward revenue enhancements. Harmonizing to Barbuta-Misu ( 2011 ) research, because of the degree of existent income, freelance taxpayers have more possibilities to avoid revenue enhancements than employed taxpayers. Yet, the freelance taxpayers have more chances for revenue enhancement equivocation and those chances might farther increase with the figure of different income beginnings. Another survey done by Kirchler et Al. ( 2007 ) is that in their research the participants were less compliant when they reported income earned by low attempt, compared to the taxpayers that reported difficult earned income. Harmonizing to the Fischer theoretical account, the income degree, income beginning and business affect the taxpayer straight. Get downing first with the degree of income, this is one of the economic factors which influence taxpayers conformity straight. In their survey Housten and Tran ( 2001 ) indicate that taxpayers from a lower income group tend to hold lower revenue enhancement conformity compared to the revenue enhancement remunerators with a higher income who have high revenue enhancement conformity. They under report their revenue enhancements or over claiming their disbursals, because they have to pay higher revenue enhancements. In the survey of Barbuta Misu ( 2011 ) besides indicates that Another factor is the income beginning. In this same survey that is mentioned above, the revenue enhancement equivocation among taxpayers who are freelance ( exclusive owners ) taxpayers is higher than non-sole owners ( employees ) . Another survey done by Richardson ( 2006 ) indicates that the income beginning is an of import factor it reports that the income beginning is linked to revenue enhancement equivocation. Largely, the income beginning that is non subjected to keep backing revenue enhancements has influence on the revenue enhancement behaviour. The type of business is besides considered as an influence factor for revenue enhancement conformity. In add-on to the income beginning, the business harmonizing to the TCMP information indicates that the exclusive owners involved in gross revenues such as in shops and eating houses, are the 1s who under-reports their revenue enhancements. Besides in the Fischer s theoretical account, beginning of income, degree of income and business are factors impacting the relationship between disobedience chance and revenue enhancement conformity behaviour. The direct relationship between conformity behaviour and the revenue enhancement system construction, taxpayers attitude, disobedience chance are non reported in this survey as findings on such relationships that had been reported in other old surveies Chan et Al ( 2000 ) as a consequence these variables served as control variables similar to what was done by ( Chau and Leung, 2010 ) .A2.8 psychological influencesIn the research of Chau and Le ung ( 2009 ) they considered that the taxpayers attitudes and perceptual experiences have influenced the non-compliance behaviour. They argued that the equal influence, like that of friends, relations and co-workers, reflects on the single outlooks in relation to O.K.ing or disapproving the non-compliance attitude. The equity of the revenue enhancement system besides discussed by Chau and Leung ( 2009 ) plays a important function for increasing the in non-compliance behaviour like for case the benefits the taxpayer receives from the Government compared to the revenue enhancements they paid. If the taxpayers believe that the revenue enhancement system is unjust, or if they do non cognize how the Government spends their revenue enhancement money, they are more likely to be non-compliant.A2.9 DecisionAll the literature studied refering the thesis outlines the relevancy of regulations to understand revenue enhancement morale and shows that the same revenue enhancement regulations can hold different revenue enhancement effects. In this thesis the Fischer theoretical account will be applied on the revenue enhancement system and services offered by the revenue enhancement office of the island and the result will be compared.The Fischer revenue enhancement theoretical account provides a model for understanding the influences of the socio-economic and psychological constituents on taxpayers conformity determination. The basic theoretical account of Fischer serves as a point of going for the analyses of revenue enhancement conformity behaviour in the ulterior chapters. Furthermore the accent of the research lies on how to better the conformity behaviour in the new revenue enhancement system. These are some of the non-economic factors for conformity age, gender, income, equals and penalty. These factors have indirect influences on the non-compliant behaviour of the taxpayer. In the ulterior chapters these dealingss are discussed.The conceptual theoretical theoretical account of revenue enhancement conformity suggests the revenue enhancement disposal has the ability to act upon taxpayer behaviour through the responses and action. Thus the first major happening from literature reappraisal is that the civilization and other powerful environmental factors, societal norms and ethical values, affect the taxpayers conformity. Yet, there is still much to larn about the taxpayers motive.The 2nd survey investigates the equity of the revenue enhancement system, taking into consideration the effectual factors of the revenue enhancement reforms in the NBC, which impact the revenue enhancement conformities harmonizing the different whitepaper studies from BearingPoint ( 2008 ) and CIAT ( Centro Interamericano de Administraciones Tributrias ) that are studied. Existing research documents that focus on single non-compliance on the island are non available there is small research on corporate revenue enhancement non-compliance, so greater attending should be paid in this paper to income revenue enhancement conformity on the Island.Chapter 3 MethodologyA3.1 IntroductionIn this chapter the methodological analysiss that will be applied are based on a combination of a qualitative analysis and quantitative analysis research method. This thesis is by and large more a quantitative analysis research, because more field and desk research is done to roll up more elaborate information about revenue enhancement conformity behaviour of the local income revenue enhancement remunerators. This is done by a study for which the taxpayers have indiscriminately been selected, to happen out what motivates them non to pay or register the revenue enhancements or what their societal norms are and how their ethical behaviour and beliefs are about revenue enhancement equivocation. Besides the socioeconomic background of each participant will be analyzed. In face 1, the questionnaire is presented it is used for this portion of the information analysis.To get b etter cognition of the subject for this research, a sum of 4 interviews are held with different revenue enhancement experts, refering the revenue enhancement conformity. These interviews consist of open-ended inquiries ( narrative information ) , that are answered by the respondents.For this research the descriptive research type is used harmonizing to Zikmund ( 2003, pp 54 ) . It means that descriptive research seeks to find the reply to who, what, when and how inquiries . The instruments used for covering the descriptive research are questionnaires, structured interviews and secondary informations available from the academic diaries from several databases like Ebsco and Emerald and how the conceptual theoretical account is interpreted in the current state of affairs of the local income taxpayers. For the processing and analyzing of the primary informations, generated through the study, the SPSS package is used.The set-up of this chapter is as follows in the following paragraph, the process of garnering information followed by the account of the select of the participants in paragraph 3.3 the instruments used for the collection of the informations in paragraph 3.4 and the cogency in paragraph 3.5. In paragraph 3.6 the representativeness will be discussed as will the decision in the last paragraph.A3.2 ProcedureThe processs for the informations aggregation stage are as follows foremost the generating of primary informations by studies, utilizing questionnaires. This is done by reaching the letter writers personally, by phone or electronic mail. Before get downing with the questionnaire, merely as mentioned above, a navigate survey had been done to look into if the questionnaire had been formulated right. For the pilot survey 5 respondents were used for a try-out ( pre-testing stage ) to minimise mistakes due to improper design of the questionnaire or to larn if the questionnaire was excessively long. After that phase the informations aggregation process started. When the information was collected, all information was classified and analyzed and the research inquiries were answered based on statistical methods.The 2nd method to garner the information is to interact with an interviewer. There is a argument with structured inquiries to be asked. This gathered information consists of narrative informations and observations. The readying of the questionnaire appropriate for this survey is done with open-ended inquiries, refering revenue enhancement conformities. The revenue enhancement experts were interviewed about their revenue enhancement conformity points of position and so the questionnaire was formulated. All interviews taken were one-on-one.Another method used to garner information about the conformity behaviour is the usage of research articles and diaries on the cyberspace. Harmonizing to the findings, the conformity behaviour and features of the taxpayers will be analyzed. All the preliminary informations were computerized t hrough informations coding procedure for analysis. The SPSS plan was used for the informations cryptography procedure for this research analysis.A3.3 ParticipantsThe population of the survey is the income taxpayers in Curacao. As of January 1st 2010 the figure of taxpayers has been 142,180 harmonizing to the recent nose count informations of Central Bureau of Statistics Netherlands Antilles ( CBS ) . The sample size is determined utilizing a tabular array to find it and is carried out in a period of 2 or 3 hebdomads, in order to show how the latest taxpayers attitude influences revenue enhancement conformity.The sample size of the mark population is 150, with a assurance interval of 8 and the assurance degree of 95 % .The participants are the income taxpayers who may besides hold their ain little concern and may be between the ages of 18 and 65 old ages. These participants will be chosen indiscriminately and are divided into 12 different age groups. The questionnaire will be taken at the revenue enhancement office waiting hall in order to research the group that complies with its revenue enhancement responsibilities. This group decidedly files and pays its revenue enhancements. Possibly non right or on clip, but at least this group could be categorized as the group, harmonizing to the ATO theoretical account, as the low attitude class group, therefore the group that is willing to make the right thing.Another location where the research workers will near their participants is in Marshe , the local market place, where sellers come to sell their goods. All respondents involved for this research will stay anon. and are selected indiscriminately. To acquire at least 150 completed questionnaires, respondents will besides be selected by telephone. The Inspectorate of revenue enhancements provides a magnetic diping with all phone Numberss of all exclusive owners registered at the revenue enhancement office. Every 8 th income taxpayer on the list will be called, u ntil 150 respondents have reached.In order to reply the research inquiry and the other 5sub inquiries, 4 interviews were conducted with experts in the field of revenue enhancements. The interviews are with the caput of Inspectorate of revenue enhancements Mrs. Jamila Isenia, and with the caput of Fiscal Affairs, Mrs. Clarion Taylor. From the SBAB, Mr. Reijmie de Leeuw, the squad leader of the auditing section who is in charge of choosing the audits. Mr. Edsel Jansen, caput of the aggregation section Receivers office was interviewed. The interviews were held opposite or by phone or electronic mail, utilizing open-ended inquiries. All inquiries were prepared in front, so the interviews were structured. In exhibit 2 the inquiry list used for the interviews will be attached.A3.4 InstrumentsFor this portion of the thesis the conceptual theoretical account that is mentioned in chapter two, is closely linked with the instruments that are used for the informations aggregation. In this insta nce a structured questionnaire is distributed to the income taxpayers.As shown in confuse 1 below, a sum of 150 study instruments were distributed.LocationSum distributedTax office ( waiting hall )50Plaza ( Marshe )50Phone ( each 8thperson on the list )50Entire150Table 1 Survey microbe and chance status.This study contains a wide scope of steps, such as demographic steps, societal norms, conformity steps and the revenue enhancement civilization steps. The questionnaire consists of Likert gradatory hedge comprising of 5 responses, closed-ended and eventuality ( nominal and ordinal have table ) inquiries. The questionnaire was divided into the undermentioned subdivisions harmonizing to the conceptual theoretical accountDisobedienceOpportunity.Q 4, Q5 & A Q34Taxpayer ConformityBehaviorQ6 bowlder clay Q 15, Q17 & A Q 18Tax System/StructureComplexity of the revenue enhancement system.Q 16, Q 24 boulder clay Q 28 & A Q 33Culture Variables.Q 19 Q21 & A Q32Demographic Variables.Q 1 boulder clay Q 3Psychological VariablesQ 22 & A Q23, Q 29 boulder clay Q31Figure 3. Questionnaire measurings related to the conceptual theoretical account.In the tabular array below the steps of each independent variable harmonizing to the conceptual theoretical account are presented with the type of measurement graduated table.Independent VariablesQuestions eggshell TypeDemographic profile indexsQ 1 boulder clay Q 3Nominal graduated table and ordinal number ScaleNon-compliance chance stepQ4, Q5 & A Q 34Nominal ScaleConformity stepQ 6 boulder clay Q 15, Q17 & A Q 18Nominal ScaleEthical and societal norms stepQ 19 boulder clay 21 & A Q32Interval Scale & A Ordinal ScalePsychological stepQ 22, Q 23, Q 29 boulder clay Q 31Interval Scale downstairsstanding of the revenue enhancement system stepQ 24 & A Q 33Interval ScaleTax structure/rewarding stepQ16, Q 25 boulder clay Q 28Interval Scale & A Ordinal ScaleTable 2 Variables steps of the participantsThe open-ended inquiries gave the respondents the chance to dig more into the replies. The inquiry signifier used for this study is attached in exhibit 1.The questionnaire was pre-tested for mensurating cogency, representativeness and pertinence before its concluding usage. For the qualitative analysis, the instruments that will be used for this portion are informations and statistics obtained from the SIAH, CBS and the Chamber of Commerce ( KvK ) . Another instrument used is the questionnaire list with unfastened inquiries used for the interviews.A3.5 ValidityTo find the cogency of the information in this research, all the research articles are compared to other similar surveies. These surveies about revenue enhancement conformity behaviour will assist to find the cogency of the overall information about the research inquiry. First of all, before roll uping the information, the questionnaire must be approved by the thesis wise man. The questionnaire is divided into five different parts conform the conceptual t heoretical account. In the undermentioned four tabular arraies, the inquiries and related literature are presented. The set-up of the questionnaire is as followsQPartMeasurementSubjectLiterature1IDemographic factorsGenderWenzel M. , 2007, Gerxhani K. , 2007.2AgeCensus CBS, 2011.3Educational degreeCensus CBS, 2011.4 twainNon-compliance chanceMarital StatusTorgler et al 2007, Torgler B. , and Schneider F. , 20075OccupationGerxhani K. , 2007, Hasseldine et Al. 2007.Table 3 Demographic factors and non-compliance chance measuringIn the tabular array above the demographic and non-compliance chances are presented together. Monthly income is besides an index of the non-compliance chance, but in this questionnaire, this conformity index ( income ) is placed as the last inquiry. Harmonizing to O Rourke ( 2002 ) , that income is a exceedingly sensitive topic and is related to many behaviours and sentiments. That is the ground why it is placed at the terminal of the questionnaire and non at t he beginning of it.The following tabular array shows how the taxpayer s conformity attitude is measured. In this portion the inquiries are given in 12statements. These statements cover issues that are expected to correlate with revenue enhancement conformity. The respondents have to bespeak whether each statement is true or false.QPartMeasurementSubjectLiterature6 troikaTax conformity attitudeVoluntary conformity classFeld, L. and Frey, B. , 20077Reason for non-complianceBraitwait et al. , 20078Conformity attitudeBraitwait et al. , 20079Reason for non-complianceTrivedi, V. , Shehata, M. , Mestelman, S. , 2005.10Intentional non-compliance behaviourTrivedi, V. , Shehata, M. , Mestelman, S. , 2005.11Recognition of good moralssGerxhani, K. , 200712Taxpayers honoringTrivedi, V. , Shehata, M. , Mestelman, S. , 2005.13Attitude towards revenue enhancementsGerxhani K. , 200714Unintentional non-compliance behaviourTrivedi, V. , Shehata, M. , Mestelman, S. , 2005.15Reason for full conformity t oward revenue enhancement dutiesTorgler et al 2007, Torgler B. , and Schneider F. , 200716Tax systemPunishments towards non-compliance behaviourTrivedi, V. , Shehata, M. , Mestelman, S. , 2005.17ThreeTax conformity attitudeUnintentional non-compliance behaviourTrivedi, V. , Shehata, M. , Mestelman, S. , 2005.18Reason for non-complianceHasseldine et Al. 2007.Table 4 Reasons for non revenue enhancement conformity behaviour.This portion of the questionnaire consists of three statements that are related to self under coverage and revenue enhancement equivocation. The steps of under describing moralss are shown below.QPartMeasurementSubjectLiterature19FourSocial normsGuilty feelings towards non-complianceBlanthore and Kaplan, 200820Ethical normsUnder describing feelings towards non-complianceBlanthore and Kaplan, 200821Ethical valuesWenzel M. , 2007Table 5 Ethical and societal norms steps.QPartMeasurementSubjectLiterature22VoltPsychological constituentsPeer influencesChau and Leung, 2009 23Feelingss towards the revenue enhancement governmentsField and Frey, 200724SixTax systemComplexity of revenue enhancement TorahsShahroodi, S. , 201025Tax EfficiencyService offeredShahroodi, S. , 201026Wagess and IncentivesFeld, and Frey, 200727Punishments and penaltyHyun, J. , 200528Tax informationWenzel, M. , 200729Psychological constituentsAttitude towards GovernmentShahroodi S. , 201030Trust in the legal systemHyun, J. , 200531Payment FacilitiesGerxhani, K. , 200732Cultural variableEthical normsWenzel, M. , 200733Recommended alterationsTorgler et al 2007,34Non-compliance chanceIncomeORourke, D. , 2002.Table 6 The measuring of the independent variables.Dependability and cogency are indispensable tools in a thesis. The dependability of the questionnaire is that the variable scope is the same as the one used in the nose count done by the CBS. All the Likert -type graduated table inquiries will be replaced with other similar inquiries, in the study. Therefore to mensurate the belie fs about underreporting or revenue enhancement equivocation by the taxpayers, some of the inquiries are coded in contrary. That is one of the trials that the study is valid and dependable. Finally, the representativeness trial is done to mensurate the dependability of the replies. The replies of each of the 5 instruments will be measured by the Cronbach s alpha tool, which is a numerical coefficient of dependability. The scope of each instrument that will be measured must be at least between 0.7 and 1.0. Every inquiry with the result that is below 0.7 will be excluded. Thus for all the independent variable, all the responses will be tested with a Cronbach s alpha tool with at least a value of 0.7 boulder clay 1. To mensurate the Cronbach s Alpha or internal consistence the undermentioned consequences are calculated for each independent variable.Independent VariableCronbach s AlphaNumber of inquiriesCultural variables0.8064Psychological variables0.6165Tax system0.1658Table 7 Overall dependability statistics testAs the consequences in the above tabular array show, the overall alpha for cultural variables is 0.806. The result is above 0.7 and has a really good strength of association, harmonizing the regulation of Cronbach s alpha coefficient size ( Hair et al. , 2003 ) . The psychological variable is 0.616 and there is a moderate strength of association. The internal consistence of the revenue enhancement system variable is 0.165 the result and is below 0.7. These inquiries should be excluded from the questionnaire. However, these inquiries are indispensable to mensurate the revenue enhancement system variables and will stay in this research. The demographic and non-compliance chance variables are non tested, because merely 1 inquiry of the questionnaire measures the variable and the minimal figure of inquiries in a graduated table to mensurate should be at least 3.To analyse the sub inquiries mentioned in chapter 2, the correlativities of these are applied. The correlativity applied is the spearman rank order correlativity because the informations used in the questionnaire are dwelling of ordinal graduated table steps. Another trial that is used for this research is the analysis of the chi-square trial for goodness of tantrum, which allows proving for significance. The chi-square trial is