Monday, October 22, 2012

Frankenstein orThe modern Prometheus

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Frankenstein or

The modern Prometheus

I will be looking at answering the question in this essay why the novel Frankenstein is also referred to as the modern Prometheus. It is wise to point out that there are many different ways in towards the myth of Prometheus has been told and how it has changed over the centuries so I will look at the tale I am most familiar with and try and compare to others that I am not so familiar with and then relate it to the story of Frankenstein.

There are many main similarities to the myth of Prometheus and the main character V Frankenstein but also a huge contrast in there characters and personalities. The first is that both created a new life for Prometheus he created man a sub species as an insult to the Olympians who had imprisoned his fellow titans in Tartars. Man was in the image of the gods and stood up right mocking the Olympians mainly Zeus who gave Prometheus the task. There relationship although affectionate at the beginning of time with Prometheus backing the Olympian gods rather then his fellow Titians and leader his brother Atlas. Although he backed the Olympians there was a split between them from the start with the harsh treatment the Titians suffered and mainly Atlas who was left holding the sky for all time. With Frankenstein creating a new life I believe again to mock the christen god to show he also had the power of creation and to show his intelligence. But the big difference was with Prometheus’s man was a lower form of life Frankenstein was superior to man in many ways starting the monster was 8 foot tall, strong, powerful, could survive in the hashish conditions, very intelligent and emotional.

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The nd similarity is after each of them created life they had to face a punishment after Prometheus created life there are two different stories I will have to relate to. The first is Zeus took offence to the creation of man and giving them fire and created women to punish man the name of the women was Pandora I don’t have to go into detail on the Pandora’s Box myth but just say that she brought evil to the world. I just like to focus on the word modern from the title ‘the modern Prometheus’ to show the different views of ancient and modern times women in Greek and christen mythology was the course of all evil when in Frankenstein women are perfect, nice and saintly. This happens in all the Prometheus myths relating to the creation but the reason why are different some people think for giving man fire others for tricking Zeus when it came to giving a sacrifice to him part of all the food man has to punish man by taking fire of them and Prometheus stealing it again.

What Frankenstein’s punishment was that he lived in fear of his creation what torments it could do to the people around him? Then with the murder of his little brother and the task set to create a partner for the monster was a pushing point to ruin his life and set of to kill the monster leading to his own demise. That’s a big different between Prometheus and Frankenstein is Prometheus loved man his own creation and led to one reason for his ruin wile Frankenstein loathed his creation and led him to his ruin.

The last similarity of the two is knowledge the good and the bad it brought them both. First of in some stories of Prometheus he gave man such wisdom as architecture, astronomy, mathematics, medicine, ect. That’s the positive to knowledge and also Frankenstein did leave a monster that was something brilliant he created with his knowledge. But both suffered greatly from there knowledge Prometheus was entrusted with the name of one of the children of Zeus who would arise and dethrone him witch led to him torture being tied to a rock and every day a eagle would come and eat his liver and every night it would grow back and this happened for centuries some myths say it was for ever but other say that Chiron and Hercules came after a couple of decades and rescued him but that’s another story. But what is known he never reviled the name who would dethrone Zeus and therefore Prometheus is known throughout the ages as a GREAT REBEL AGAINST INJUSTICE AND THE CRUEL AUTHORITY OF TYRANNICAL POWER. A great contrast in character to Frankenstein. Frankenstein on the other hand did suffer great torment but what he created for himself something he had done he had to stop throughout the novel he shows this one sided view toward almost everything he puts his mind to the true ancient Greek hero.





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Everything That Rises Must Converge

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In most cases, a child will adopt the values and beliefs that their parents believe. This could be religion, political views or even characteristics. However, it is also natural for this child to eventually think for himself and question the morals and values he has been brought up to believe. This rebellious stage in his life causes him to search for what he truly thinks about certain topics in the world. Most of the time, he finds his own thoughts and combines them with the beliefs he was taught as a child. In some cases like in “Everything That Rises Must Converge” by Flannery O’Conner, the child questions the parents’ beliefs so much that his new beliefs are the exact opposite. This drastic view change can cause arguments between the parent and the child. In the case of Julian and his mother, the difference in beliefs is so extreme that both parties believe that they are right and the other person is wrong. Each side wants the other side to see how right their beliefs are so badly that they feel the need to shove their beliefs in to each others faces constantly.

Julian’s mother was brought up to believe that Negroes are the lesser class. She lived on a plantation with her Grandfather who owned a few hundred slaves. The thought that Negroes are to be looked down upon is natural to her. This is the way that most people were brought up during her generation. She does not treat these people like dirt. She simply talks down to them and considers them not as well off as the white class. She naturally teaches these values to her son.

Even though Julian was taught that Negroes are the lesser class and should be looked down upon, he stands up against this thought and intentionally goes against it. He makes a point to talk to Negroes to such an extent that it is almost as if Julian believes that Negroes are the lesser class but does not want to be anything like his mother. Because of this he takes on the opposite position just to be different than her. He forces himself to sit with Negroes and strike up a conversation. He wants to find a dark girl to fall in love with just so he can prove that he is nothing like his mother. Unfortunately this tactic is transparent. We can see that he is only trying to be rebellious and not be like his mother. He even goes out of his way to make a point that Negroes are the same as the white class.

Julian admits that he has no reason to hate his mother. She did her very best to raise him. She sent him to college, fed him and clothed him, she even sacrificed filling her teeth so he could have his teeth straightened. He hates the fact that he cannot write her off as a bad mother so he finds a belief of hers that he can stand up against.

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Julian’s mother is stuck in her childhood. She can not and will not see the world as it changes. She like most people in the early 160’s who do not want to change their mindsets. When she finally sees the way the world is changing and how her beliefs of Negroes are out dated, she can no longer handle the world. She does not want to be equal to a Negro and goes out of her way to put these people in their place. Her eyes are closed to the real world and finally when her eyes are pried open to see the world as it is, she is blinded by the light.

Wayne C. Booth’s analysis, “A Rhetorical Reading os O’Connor’s Everything That Rises Must Converge,’” points out that Juilan’s mother is almost innocent in her thoughts. She wants to make things right but still can not see that Negroes are not lesser than white. Julian also does not see this and only interacts with Negroes for shock value. His mother is not the one that has her eyes shut, rather it is Julian who has his eyes shut to the real world. The only time he opens his eyes to the real world is when he pushes his mother too far. It is now too late to make this right and he must live with what he has done for the rest of his life. He is now forced to think for himself instead of thinking the exact opposite of his mother simply to shock her. She is no longer there is shock or rebel against. He must now reconstruct what he thinks about the world and come to his own conclusions. The real question is will Julian continue to go against his mother’s beliefs simply for spite even though she is now longer there or will he finally grow up and think for himself?

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against society’s norm

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“How doth the little crocodile improve his shining tale, and pour the waters of the Nile on every golden scale! How cheerfully he seems to grin, how neatly spread his claws, and welcome little fishes in with gently smiling jaws!” How often do you question the simple things in everyday life? Does your mind wander and take interest in small, seemingly pointless attributes of your day… or do you let the everyday simplicities of life pass by with out ever stopping to wonder if there could be more? The previous excerpt from Alice In Wonderland simulates the feelings and thoughts that Louis L’Amour entertains himself with daily. Every reader should learn from L’Amour and apply new techniques to his or her lifestyle in order to achieve a more vivid and colorful outlook on life. Not only does L’Amour’s open-minded style of living affect everyone he meets, but also opens up many new possibilities of learning. L’Amour’s extreme interest in life dates back to his earlier years. He shows us how he does not allow society to govern the way he lives his life, but discovers new ways to gain the knowledge and respect that his fellow peers have obtained.

According to the pre-reading in Louis L’Amour’s Education Of A Wandering Man, “L’Amour dropped out of high school when he was 15 and wandered around the country, working odd jobs as a lumberjack, elephant handler, and longshoreman.” The background that L’Amour holds clearly shows us how uniquely he chose to live his life. Unlike fellow classmates, L’Amour makes the decision to go against society’s norm, and drop out of school. Not knowing whether one day he will settle down with a steady job, L’Amour’s personality simply cannot let the pressures of society distract him from enjoying the small, unique jobs that unfold before him. However, L’Amour eventually finds the career that not only supports his lifestyle, but also allows him to share his thoughts and feelings with the world. After serving in World War II, L’Amour becomes a writer; publishing over three books a year using this newly discovered love of writing.

L’Amour’s personality is not the only decerning point in his ability to be so very intuitive and open-minded. There are many factors of influence, one of which is L’Amours way of thinking. By definition, the theory of the structure and functions of the mind suggests that the two different sides of the brain control two different “modes” of thinking. It also states that



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A Real Christmas Spirit

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Stars light up the frosty sky in the winter night, with their comforting blinks. Their mere presence is, if nothing else, a subtle proclamation of their watch over us. Their existence becomes all the more clear the farther away from the urban world you get.

The wind’s whisper of cold adds extra value to our homes, campfires and the things that help to keep us warm. Many people drive far away from their homes to enjoy such times in private.

In a cabin high up in the mountains, a group of four friends were gathered in front of a fireplace. The flames, doing all they muster to win the never ending thermometric struggle of heat and cold, were licking the air with the speed and skill of a lesbian hermaphrodite highly aroused and indulged in oral sex.

With the chill pressing in from the outside, and the heat fighting it out on the inside, the atmosphere in the cabin was tense, but yet calm, like absence of birdsong before a thunderstorm.

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The two couples in the chalet were mingling in the exhilarating tension of this winter night’s magic. Lulu was, lying with her back against the boasting beast of her boyfriend Spartacus, lost in fantasy. Cuddling as they were, love and sex entwined in the caressing motion of Sparta’s hands stroking Lulu’s body, only vaguely aware of the other couple’s silent but conspicuous acts of love.

Scant’s kisses had already reached his mate’s second pair of lips in full pursuit of clitoral salvation. In exchange for his ventures, Ally was doing everything in her power to drive his partly maimed, and hence his name, biological misshapen to its best potential. Because of Scant’s small handicap, they had both put much effort into oral sex to bring it to a new level. The soft moans of Ally were almost as arousing for Scant as her mouth’s work. Her pulse was quickening with the need for more blood in the lower part of her body and Scant could feel the heartbeats, giving away Ally’s present state, with his tongue. Twirling her sex in soft, circular motions, he knew exactly how to call forth the miracle of nature. Softly entering her with first one finger, then another, never stopping the work of magic deriving from his mouth, he felt her put even more effort into her own practice by sliding his abomination in and out of her mouth, simulating the entering and leaving of her natural, fleshy pit.

Lulu was by this time fully entranced by Sparta’s soft kisses upon her neck, the prophecy of pleasure his hands promised to fulfill with help from the divinity between his legs. She slowly turned her body so that she was facing her persuader. Sparta, in reply, slid down from the neck of the couch to lie down with his lady on top of him. Sparta’s glory was still concealed in his jogging pants, though its presence was as obvious as a fart in church. He took hold of her breasts, naked behind her sweater, and slowly she brought out the sledgehammer in his pants. It was ready to smite love for all it was worth, and Lulu never rejected a possibility of reaching heaven on earth. There was no way she could enfold the biological dream at once, so it had to go step by step, starting with the crown of the majestic prick.

The sound of five, slightly heavy, rhythmic knocks on the bedroom window, threw them all out of their private ecstasy. Ally jumped so sudden at the rapping that Scant’s shame caught her in deep throat, and she started choking. Scant, not bothered by the knocking, responded by digging into her now soaked hole, believing the gurgle and abrupt action to be signals of orgasm. But his thoughts got ripped away when the commotion on the couch nearby gained full momentum.

Lulu’s legs had cramped at the knocking, with Sparta halfway inside her, and the force of gravity instantly took hold of the situation. Slowly, accompanied by the screams and yammering of what could be both pain and delight, Lulu slid down on Sparta’s massive monolith. Sparta could only watch, paralyzed by the sensation of finally feeling the full work of friction upon his gifted member and confused by the ambiguous and shifting yelps and growls from his lover.

Scant was quick to register the jeopardy of Lulu’s future motherhood and jumped up, his own crippled member wringed from Ally’s throat, and came to Lulu’s aid. He slowly worked against gravity and hauled her off the giant. As Sparta left her body, she doubled over and fell to the floor. Sparta acted quickly by trying to catch her, but with little success.

Sparta went down on his knees and took hold of his beauty around her chest and brought her up with him on the couch.

“What the fuck was that?” he exclaimed, with a hint of frustration in his voice.

”How the fuck should I know! One moment I’m on top of the world and the next everyone loses their fucking minds!” Scant wailed, clearly disappointed by the way his pleasures came to a sudden halt.

And again, this time from the kitchen-window, came the sound of knocking. Five rhythmic and short-lived bangs, then silence. Every one of the four people, having moments before been lost in their love for each other, went stiff. The air changed in a matter of seconds from warm and loving to eerie despair; Ally’s heart went from pumping warm blood of joy to fear striking adrenaline; Scant’s dreams of satisfaction were quickly replaced by bafflement and Sparta’s fuming pride dropped dead. Lulu was still lying unconscious on the couch with Sparta.

”Alright everyone, spit it out. Whoever is pulling this prank, I want to let you know it’s not funny. This’s our night, and none of you carry the right to ruin it for me.” Scant said, with a flame born of fury, not of love, igniting his words.

“Don’t try to play smart, Scant. Just because you’re not as lucky as me with your equipment, doesn’t mean you have to be an ass. This is a very immature way of showing your envy for my master sword, dude. Stop the bullshit!” Sparta yelled while standing up, angry with Scant’s accusations. He grabbed another blanket from the couch with which he covered up his naked body.

A new set of five rhythmic knocks sounded, just as unpredictable, just as disturbing. Only this time it didn’t come from a window, but from the wall right behind the couch Lulu was lying on.

Now aware of that no one was pulling anybodies leg, Scant’s anger calmed and Sparta muttered an apology for his own foulness. Lulu, recovering from her shock, sat up on the couch with hear legs spread wide, fresh blood running from between her legs and down on the floor, leaving no doubt as to if the piercing had hurt her or not.

“Lulu!” Sparta exclaimed, seemingly forgetful of the unexplained sounds, and putting his own blanket around her for comfort. Lulu slowly turned her head and looked into his eyes. Then she said, as soft as a child’s prayer on its mom’s grave, “I think I know what it’s like to be fucked by an Indian elephant high on Viagra trying to prove his sexual alignment to his homosexual tribe.”

Her words were lost to Sparta’s ears to the breaking of glass in the kitchen. The three of them hurried to the kitchen. The window was partly shattered and shards of glass were lying everywhere, bidding any careless barefoot welcome.

“Who the hell walks around at this time of night, bullying some lonely cabin in the middle of nowhere? I say we pay him back for his company, and we do it with the currency of physics.” Sparta said, unable to hide a tremble in his voice that gave his uncertainty of the situation away.

“The hell with this guy or whatever’s out there. No one is to screw my night over and walk away from it unhurt! I’m with you. Ally, you stay here and watch the window ok? I don’t want this fucker to get away.”

Ally nodded. A shriek from the living room put speed to Sparta’s and Scant’s thinking.

“Ally, you stay!” yelled Sparta and rushed after the cry with Scant on his heels. Ally stood her ground with a face clearly uncomprehending. This was obviously too much for Ally’s fragile mind. It had been ground and carefully molded by therapists since the butchery of her loving mother and the suicide of the murderer, her father.

What met the eyes of Spartacus and Scant was a sight ready to blast them both into a life in insanity. The creature now sitting on top of Lulu’s naked body was about 4 feet tall. Its tail was wagging like a puppy’s tail at the first taste of whipped cream, its circular, pursed mouth busy sucking out what once was a pair of beautiful eyes. The sounds it made will only compare to those of sexual pleasure, its low moans and deep growls adding sickness to the display of such impossible morbidity. A two feet long arm was stretched out with one finger up in the air, signaling the observers to halt. Its other hand was, with the eagerness that of a boy tearing off the paper on his largest Christmas present, probing the inside of the woman’s stomach through a gut at her navel.

Obviously satisfied with just one of the eyeballs, it set its eyes at the onlookers. From the creation’s mouth hung a trail of flesh that lead to the victim’s empty eye socket. In a single move it grabbed hold around the waist of the dead body and, with legs resembling those of a locust, leaped almost across the whole room and landed at the doorway in a splatter of blood and guts. With a sneering giggle it jumped out the door, leaving the house to its three mesmerized occupants.

What was left of Lulus once wonderful body was a pool of blood with some abdomen ingredients that had been scooped out of it and thrown carelessly about.

Ally’s sudden singing of “Ode to Joy” was what broke the thrall of the witnesses. Their minds banished what they had just seen out of sheer disbelief, and turned around and entered the kitchen. They watched, muted by terror, Ally’s performance.

And she sang “Joy, beautiful spark of the gods, Daughter of Elysium, We enter fire imbibed, Heavenly, thy sanctuary!”

As her shrill voice carried around the room, she sat playing with a lighter meant to give fire to the gas oven. She was baking her toes, one by one, in the moderate heat the fire made. The form of her two smallest toes was already unrecognizable with disfiguration, and the third had already started smoking.

Sparta was the first one to make a move. Still unable to speak, he went forth to take the tool of shaping away from her. She abruptly started screaming and utter profanities over another with such a nerve shattering tone that it sent Sparta back two steps. It was neither Sparta nor Scant that were to silence Ally’s freak show.

Five hammering blows, in the same rhythm as before, were delivered on a wall, opposite the kitchen, in the living room, followed up by an eerie titter and the sound of long nails dragged against the wall. The appalling rip the nails made faded slowly as its maker moved around the chalet. Scant had wet the floor with piss as fear had taken control of his bladder. Ally went back to singing and the redesigning of her toes, but this time her voice was just audible, giving full color to the sound from outside. The grinding noise outside made it’s way all the way around until it nearly reached the window behind Ally’s back. An instant later there were two lurking eyes, set too far apart to be human, and a third, familiar eye, placed on top of the things head. Its eyes rolled back and forth, maybe to try pick out the next victim, perhaps to intimidate its hostages or possibly out of mere curiosity.

Ally stopped singing and turned around.

“Hi… See how pretty feet I have!” she said with a girlish note. But at the display of the charred and deformed toes, the creature’s head vanished from the windowsill.

“Don’t you like it?” she despaired with a cry.

“Ally, get the fuck away from the window!” yelled Sparta, who had by the sight of the creature regained enough wits to speak. But it was too late.

At the end of his last spoken syllable the creature came leaping, with speed betraying the laws of physics, in the window. Its widespread eyes went from one person to the other, its frothing mouth twisting into what looked like a grin.

Sparta took hold of Scant and dragged them both into the living room that minutes before had been the stage of a brutal murder. He could see the creature now standing next to Ally on the kitchen bench. Its fingers were twirling and its head bobbing in ecstasy of the meal in front of it. Its mouth grew like that of a fish and in one move covered up Ally’s head down to her neck. Ally’s arms and legs started flailing wildly and she fell from her seat at the bench. The thing started gobble its way down her neck, and pushed the body further in with its hands and the tail on its back was once again dancing with joy.



Sparta was drawn back by the sight and slipped in the pool of what was left of his girlfriend. He took a full blow to the back of his head when he hit the floor, and went out cold.

Scant stood unmoving, watching the undoing of his girlfriend. When the creature had munched down half of Ally’s still moving body, it started regurgitating. Slowly, it pushed and dragged out its half consumed meal by means of gagging and its hands. With a gurgle, Ally’s head left the monster’s mouth. Her whole upper body was covered in reeking phlegm that seemed to make its way through her clothes and skin. Her oily hands gained sudden strength and started hitting invisible targets and her mouth, which was slowly melting beneath a thick orange layer of what might be gastric juice, opened to make its last cry for merci, but not a sound escaped her lips, but she did acquire a mouthful of melted flesh and teeth. Seeing its victim choke on facial fluid, the captor got ready with renewed spirit to feast again.

The blood covered living room turned into a blood bath. The creature ferociously gnawed Ally into bits and pieces with its wiry fingers and showered the room with her. Scant was the only one to witness this confetti of insides, brains, skin and blood, but he would not remember it for long.

The creature tore all, but for her legs and arms, of Ally apart. His ripping-frenzy died out, and the creature looked more or less bored with what was left. Its breath was labored with weary and its widespread eyes looked up to scrutinize its next source of entertainment and nutrition.

Its eyes locked on Scant who returned the stair, clearly traumatized. The creature grew to full size, about 8 feet above the ground, by extending its legs. It covered the distance between them in one step. Its chest was only an inch away from Scant, but yet he didn’t make a single move, but for the heave caused by his breathing.

With a single blow, the abhorrer split Scant’s skull in two and before his body fell to the floor, it shot its second arm through Scant’s chest and dragged him up the wall until its face was aligned with his cracked skull. The creature took hold of scants brain and sucked it into its mouth. Instead of devouring the cerebrum, the thing chewed on the brain as to enjoy the sweetness of it. Then, it withdrew the hand holding up the limp body, and in its clutching fingers was Scant’s inside. The organs traced a path to the opening in his body, and as he dropped to the floor, his guts got pulled out of the gaping hole, making a sickening, slurping sound. The beast, its appetite apparently unsated, sucked the bloody entrails in like spaghetti soaked in ketchup, every now and then halting to gobble up a meatball or two.

After finishing its third snack, the creature looked quite refreshed. Its belly had grown twice the size it had started out as, and to judge by the gurgle and burps, it seemed satisfied after all. It wobbled its way to were Sparta was lying, unmoving. It set its plump butt down next to Sparta and put its arms around his waist. Its legs mingled in between and locked around Sparta’s, so that he would not make any move unnoticed by the creature. After openly savoring Sparta’s living body by kissing it with its bloody, circular lips, it was soon sound asleep.

And so they slept, like husband and wife, beneath a sky twinkling with bemused stars this winter’s night. The thick woods covering up the cabin making sure no one will ever hear the screams of agony and torment that would pierce the hush of the wind and beautiful birdsong the next morning, or perhaps week, depending on how much entertainment Sparta would bestow upon Moggat Slimebucket.



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A Better Way to Educate

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What is the goal of education? Are teachers really helping students to achieve this goal? The goal of education is to prepare students to be successful in life, and the job of teachers and educators is to lead the student and challenge him. Since teachers are leaders, they may use different methods to teach students; for example they use the banking concept method or the problem-posing method. Analyzing both methods, I realized that the banking concept is not such a good method because it doesn’t let the student analyze, the student feels oppressed and they develop a fear feeling against the teacher. Problem-posing is a better method because it allows the students to make their own decisions and it gives students freedom to express their creativity. Combining both, banking concept and problem-posing can lead to a better method so students can learn better, and so they can enjoy the process of education.

I studied my elementary school in a really strict catholic school, it was managed by nuns. They taught us applying the banking concept method. There were forty to fifty girls in each homeroom, and it was hard to deal with each one of the students, and they didn’t have the time to get to know each student better. They made us memorize long study guides and questionnaires. The only way to score good grades was memorizing those guides literally. Freire was right when he said “Narration (with the teacher as narrator) leads the students to memorize mechanically the narrated content. Worse yet, it turns them into ‘containers,’ into ‘receptacles’ to be filled by the teacher.” We didn’t analyze at all, we didn’t understand what we were memorizing. It was really hard because I would get nervous or anxious during my tests and since I memorize without understanding it was so easy to forget. It also happens that you just learn for a short period of time, because after a few weeks you forget everything.

The banking concept is a method where teachers know everything, and students don’t know anything at all. Freire made in his essay “The Banking Concept of Education” describes the characteristics of teachers and students in the banking concept, “the teacher teaches and the students are taught; the teacher knows everything and the students know nothing; the teacher thinks and the students are thought about; the teachers talks and the students listen�meekly; the teacher chooses and enforces his choice, and the students comply.” (Page 61). Banking concept makes the teacher job easier, they job is to fill the student mind, and dominate them, they have power and students are weak.

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As I grew up, I and started high school, I realized that banking concept is not the better method to teach and definitely not the best method for students to learn. Memorizing with analyzing is not good, especially when you take classes that involve analysis and problem solving exercises. For example in my philosophy class the teacher made us give our opinions and analyze philosophers theories, he didn’t want us to learn textually what our book said, he wanted us to explain what we think, and relate those theories with the present, after all those years memorizing it was really hard. Philosophy is one of those classes that you need to memorize but also analyze, you need to memorize names, dates and theories, but you need to understand what you memorize.

Problem-posing in my opinion is a better method to teach and Freire prefers this method over banking concept, “Those truly committed to liberation must reject the banking concept in its entirety, adopting instead a concept of women and men as conscious beings, and consciousness as consciousness intent upon de world.” (Page 65). In this quote Freire expresses that the only way that people can become educated is to become thinkers, to really analyze what you read. The real purpose of reading and studying is not just for getting good grades, the purpose is to read and achieve knowledge.

I can still remember how I felt in elementary school, the classroom was so neat and quiet, we could only hear the loud voice of our teacher, and we never dare to interrupt them because we were afraid. The feeling of fear made us insecure. They made us feel inferior because they thought they knew everything and we didn’t .They were always right and we were always wrong; even once my social studies teacher yell at us and said “I’m wise, you are stupid”. We were oppressed, we didn’t have chance to develop our own ideas. We were dominated by our teachers. As a result of this method, we became lazy students. Freire said “The oppressed are regarded as the pathology of healthy society, which must therefore adjust these ‘incompetent and lazy’.” (Page 61). This is a true statement, because instead of researching and being curious, we adapt only to what the teacher said. We lacked in creativity and we lost our critical faculties.

In high school teachers were more opened minded, they were more understanding. Students had freedom to express themselves. As Freire explains, “ The students�no longer docile listeners�are now critical co-investigators in dialogue with the teacher. The teacher presents the material to the students for their consideration, and re-considers her earlier considerations as the students express their own. In high school teachers implement the problem-posing method, and this is a big change in the life of the student, they talk openly with the teachers and students lost that fear feeling, they don’t feel oppressed anymore.



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US Airways and Government Aid

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Article Analysis 1

US Airways & Government Aid

Article Analysis-Week

Lana Daludado

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ECO 60 Economics for Business 1

Group XBSMON10-ECO 60

Franny Chan

October 16, 00

Analysis

What is economics?

Economics is the study of how we, as human beings, manage our needs and wants. We have unlimited wants and needs, but resources are not enough to satisfy our needs. We, therefore, have to make sacrifices once we make a decision on our choices (Colander, 001).

Role of Government

US Airways shows a profit due to government payment. Their first earnings report since they emerged from Chapter 11 bankruptcy protection in March, were in the second quarter because of a $14 million government aid, which helped offset operating losses and expenses (CBS Marketwatch, 00). The airline made some progress by reducing costs and changing its business. US Airways net profit was US$1-million, with revenue totaling $1.78 billion as overall traffic fell. Last year’s quarter, US Airways lost $48 million, with sales of $1.0 billion (CBS Marketwatch, 00). The airline ended the quarter with $ billion in total cash. According to the CEO, David Siegel, the

“airline made great strides against the backdrop of a challenging industry environment”(Swett, C. 00). The cost reductions attained during bankruptcy were valued at $188 million during the quarter. Due to the slow economy, the impact of the war with Iraq and low fares, the airline industry still stands in the worst misfortune. It may take several quarters to earn profitability. US Airways’ liquidity is everything, and is reducing its daily cash outflow considerably. When labor costs fell, the fuel costs rose by percent in the last year’s quarter.

After the /11 terrorist attacks, there has been a 1 percent decrease in (air) traffic. During the war in Iraq, domestic bookings fell 0 percent and international

Analysis

bookings, 40 percent. A weak economy and terrorism fears have made an impact on international travel for big corporations in America. The Business Travel Coalition, an advocacy group based in Radnor, Pa, gave a survey to corporations. The surveys claim corporations are either banning international travel completely or are considering doing so (Benjamin, M., 00). According to US Airways executives, the third and fourth quarters will be “seasonally weaker.” Business travel, which is measured by tickets purchased seven days in advanced before departure, decreased 40 percent from the same quarter last year. Airlines depend on business travelers, by purchasing their tickets close to departure time (Reed, T., 00).

As a result from the U.S. government aid, the six major airlines federal tax refunds added to more than $1.6 billion this year, and these airlines will receive over half of $. billion in prorated refunds of federal security fees (Bond, D. 00). Since last year, there has been a 40 percent increase in fuel costs. US Airways flying capacity reduced to 1 percent, operating expenses fell more than 16 percent in the quarter, and US Airways unit costs decreased 11.4 percent (Reed, T., 00). By comparing last year to this year’s business travel revenue, prices have decreased, while revenue increased. When airfares dropped, the movement along the demand curve increased the quantity demanded for revenue. The demand for revenue has shifted to the right, a shift in the demand curve, increasing the revenue of business travel.

Analysis 4

Reference

Benjamin, M. (00, April 7). Bracing for Turbulence. U.S. News and World Report,

40(14), p. Retrieved October 1, 00, from EBSCOhost database.

Bond, D. (00, June 16). Liquid but Leveraged. Aviation Week & Space Technology,

158(4), 54,,1. Retrieved October 1, 00, from EBSCOhost database.

CBS Marketwatch, (00, July 8). US Airways posts profit with government help. The

America’s Intelligence Wire, pNA. Retrieved October 1, 00, from InfoTrac OneFile database.

Colander, D. (001). Macroeconomics (Rev. custom 4th Ed., University of Phoenix).

Boston McGraw-Hill Irwin.

Field, D. (00, June 1). Regional revolution goes up a gear. Flight International, 1.

Retrieved October 1, 00, from InfoTrac OneFile database.

Reed, T. (00, July 8). US Airways shows a profit due to government payment. Knight

Ridder/Tribune News Service, pK671. Retrieved October 1, 00, from InfoTrac OneFile database.

Swett, C. (00, July ). U.S. government aid creates ‘profit’. The America’s

Intelligence Wire, pNA. Retrieved October 1, 00, from Info

Trac OneFile database.



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Top 7 Myths Of Affiliate Programs

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Top 7 Affiliate Marketing Myths

Previously Top 5 Affiliate Myths

1. Affiliate Marketing is Easy to do than Product

Marketing. Look around many of the so called affiliate

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marketers. All they try to do is to sell,sell and sell the affiliate

product whereas the visitor will easily identify the

game and wont play to your rules.

.Affiliate Marketing is cutting and pasting the ads

the merchants provide and voila sales start to happen.

No. The visitor is sick and tired of seeing the same

ads everywhere and off he goes.

. You dont need a website to be an affiliate. While it

is true that you really dont need a website, it always

helps to have your own website so that you can try to

capture the email address. Either you get the sale or

at least his email address to follow-up. No website, and

there is no way to get in touch with your visitor ever

again.

4. You dont need to own the product you promote. It may

be true for some very big ticket items, normally for

info products, it is better you own the product and try

to presell rather than selling the product.

5. Its free to be an Affiliate Marketer. Its free to

join as an affiliate and if you are not going to invest

your time and effort you may as well start doing

something else worthwhile.

I would add this one

6. Affiliate Marketing is all about chasing people and trying to sell to them.

Wrong! There are many passive ways to sell. Better still, if you would like to invest a bit of effort and time to build a site with interesting contents, you can turn the way around - they actively search for your site and what you promote. In fact, you can earn money with your site using Google Adsense without joining a single affiliate program! Thinking that building a site is too hard for you? You can do it using a site name registration, site developing, site building and promoting system without knowing or learning HTML!

7.Affiliate Programs Dont Make Money

There are people who make lots of money with websites they dont own or operate. I would lke to give just one name as example.

Rosalind Gardener

I would like to be there too soon

After signing a couple of Affiliate programs and trying to send traffic, many come to conclusion that Aff programs dont pay and they are off to doing something else.

Dont commit this mistake. I have done it and left several hundred dollars on the table. Try to find out the conversion rate. If you can find out how many buyers you get for say 100, 1000 visitors, you will be able to find out the conversion rate. Anything above 1% isvery good conversion rate.

May be you should use, SIMA. Duncan will be able to help you. I have not yet used it, but it is recieving rave reviews all across.

Or you should go for a paid Tracking program which runs on its own server. I have very good experience with hypertracker and I would suggest anyone to try it. They even give a 15 day F^ree trial.

Once you have a clear idea, you can continue to promote it or choose a better program.

Please note that this sample paper on Top 7 Myths Of Affiliate Programs is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on Top 7 Myths Of Affiliate Programs, we are here to assist you. Your cheap custom college paper on Top 7 Myths Of Affiliate Programs will be written from scratch, so you do not have to worry about its originality.

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The Analysis of Business Environment--Sage Group Plc in the UK and UFSoft Co., Ltd in ChinaAuthor: Jinqiao Zheng,2003

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Part 1 Background

The Business environment consists of a microenvironment and macro-environment. The microenvironment comprises the forces close to company and affect its ability to serve the customers, such as suppliers, competitors, labour market, financial institutions, and etc. The macro-environment ¡°can provide and overall picture of the variety of forces at work around an organization¡±, they conclude political, economic, social-culture, technological, and legal influences (PESTEL)( Johnson and Scholes, 00, 14). Those forces affect a wide variety business and influence not only local and national sources but also from international development.

Actually, microenvironment and macro-environment become intertwined and have repercussion each other. For example, IT development converted the whole society greatly, not only the type of doing business has been changed dramatically, but approaches of management within the business in every level have been more different comparison with traditional ways. Moreover, the change provides more business opportunities, in the same time, it is inevitable to follow more threats in the business. So it is vital importance to realise the complex business environment and cope with all sort of challenges in order to satisfy the customers and maintain businesses successfully.

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My report focus on two companies, which are in software industry--- Sage Group Plc ( UK ) and UFSoft Co., Ltd (China) (Appendix 1). By evaluating different business environment which they are respectively surviving in, through PESTES business analysis, trying to identify some different approaches which they carried out in volatile and dynamic business world.

Part PESTLE Analysis

1. The Political Environment

The political environment has an effect on business activity, from political system and its institutions and processes, to specific issues related with the government environment in the working of the economy and effect of the market (Worthington & Britton, 000, 8). The factors, which the political environment consist of, such as government stability, taxation policy, foreign trade regulations, social welfare policies and the government activities and pressure group, both directly and indirectly, not only influence, but limit various organizations. In many developed economies, legislation affecting business has increased steadily over the years. Legislation has been enacted for a number of reasons. From a market¡¯s standpoint, the first reason is to make companies unfair in marketing competition. The second is to protect consumers¡¯ benefits from their consumption behaviour. The third is to protect the interests of society against unrestrained business operation. Regulations are designed to ensure that organizations have to be responsible for the social cost of their production or products.

The UK¡¯s, as a developed country, political environment is sophisticated and stable, and its legislation encourages competition in the marketplace. As a developing economy, Chinese legislation is being still reformed. Plenty of blank spaces need to be legislated, to do so, more marketing behaviors can obey the corresponding legal. At present, the Chinese government is accelerating to issue and review its legislation. For example, there are around 000 articles of regulation to be revised in recent years in order to meet the needs of the market economy (CPCC news, 00).

Looking at the wider international picture, there are many tapes of constitutions in different country. Hence, the degrees of political influences on business vary from country to country, political impacts are external forces that companies can¡¯t control. Wherever companies are, they are strongly affected by the natures of the political environment.

1.1 Sage Group Plc

--Development of Small and Medium Enterprises (SMEs)

Sage set up their mission through successful practice, they confirmed ¡°to be the leading supplier of business management software solutions and related products and services to the small and medium-sized business community worldwide¡± (Sage,.Web site, 00). So far, they are providing products and services to million SMEs sized businesses worldwide.

Obviously, the quality and quantity of SMEs will influence Sage¡¯s marketing strategy strongly. Positive policy of encouraging development from the government may create more opportunities for SMEs, so that Sage will obtain a larger business space. However, if the policies lead SMEs to comedown, Sage would decrease market share and get poor performance. For example, once American and British economy become recession because of possible war against Iraq, probably, some SMEs will bankrupt. Consequently, some of customers will be lost from the market. The influence will be determined by the governmental decision making.

--Taxation Policy

Taxation Policy is focused by software industry. It impacts development of Sage. The government gives some tax exception to them, they will survive better than they were. For instance, one of main reasons which software industry developed in America in the latest decades, one of most important reasons is that the government administered a serial of priorities to stimulate its progress.

--Anti-Piracy policy

Anti-Piracy policy from the government and business software alliance will influence the business performance heavily. Illegal copy in America and EU was very serious, UK and EU Software Industry suffered largest financial loss (BSA, 00).

1. UFSoft Co., Plc

--Protecting private possession

Before 17, there were few private businesses in China. UFSoft became number one software producer, they experienced a tough development process. So far, they owned over half billion asset and around 50% management software market share. The shareholders of company focus on the policy to protect private possession very much. They wish the government keeps a constant economic polity and encourages private businesses extending quickly. To ease polarized gap between rich and poor people, by improving social welfare, not ¡°killing rich to save poor¡± policy.

--Entering WTO

China has entered the World Trade Organization in late 001, and the wider availability of consumer credit combined to propel demand( Financial time, 00).

After then, more international software providers desire to occupy a place in Chinese marketing. So far, SAP¡¢ORACLE etc software producer grants have entered the Chinese market and became main competitors with UFSoft, clearly, UFSoft have to cope with a serious competition in the coming years..



--Special priority in tax policy to the software industry

The government issued a serial of priority tax policy in order to stimulate the industry accelerating growth. Particularly, the software companies, which are situated in recognized high-tech areas can only pay % income and profit tax, such as zhongguan village high-tech district in Beijing, which is location UFSoft headquarter is.

--Keeping close relationship with the government is crucial for UFSoft.

In spite of they are private business, however it is easy to be intervened as well as the government think that they are too aggressive. The company has to spend more time maintaining the relationship with the government and suffering the bureaucracy and corruption from the governors.

. The Economic Environment

Butel, L.et al.(1,10) state, ¡°The economic environment of an organization, whether in the public or the private sector, includes the macroeconomy of the country and as well as the industrial sector environment of the organization itself¡± There are many indicators to measure a nation¡¯s economy. Such as gross domestic product (GDP), household disposable income, unemployment, etc. We can explain them by the trade cycle. The consumption of most goods and services tends to increase during prosperity and to decline during recession.

In the UK, the businesses compete in the free market. In the last five years, a recession influenced the increase of economy. However, IT and high-tech had a strong growth, increasing demand put upward supply of software industry. In spite of the amount of SMEs increased slowly (001,.8m; 000,.78m; 1,.7m), (SMEs, 00), its transformation inside still provided larger market to Sage, even including USA and EU market.



Market economy has been forming in China, both demand and supply are in sharp increase in recent years. The emerging huge market provides plenty of business opportunity, most companies are undergoing large changes. Although the Chinese economy was influenced by the Asia recession in 18, it still keep high growth rate. Let us look at the economic figures in 001 below (GolbalEDGE, 00)

Items China UK

GDP purchasing power parity $5.56 trillion $1.47 trillion

GDP real growth rate 7.% .4%

GDP per capital $4,00 $4,700

Industrial production growth rate .% -1.6%

Inflation rate (consumer prices) 0.8% 1.8%

Figures show us, in spite of the economic gap is very big, such as GDP (per capital), UK is nearly 6 times than China, , however the two growth rate offer us a future sight of China economy. The inflation is reasonable, only 0.8%.

.1 Sage group plc

As an international firm, not only the domestic economic environment influences Sage¡¯s business operation, but the international economic environment impacts on it.

In 10s, new economy which has been growing fast stimulate shareholders asking a high expectation to Sage. Under the economic circulation, Sage changed their maketing strategy and aimed at American and European market. By the merge and acquisition local software companies, turnover and operation profit increased quickly. For example, its turnover increased by 60% in 1. So far, Sage became a world class PC-based accounting software company in the world.

. UFSoft Co,. Ltd

In the end of 10s, recession in Asia influenced the Chinese economy. Most of enterprises was coping with surviving, and lack of ability to improve management system. Consequently, software industry fell down low valley so the cost per unit raised a lot and result poor financial performance.

After the recession, the demand was stimulated by attractive economy. They carried out successful marketing promotion and got an excellent return. Nevertheless, at that moment, competition was very serious and threats from the competitors challenged the UFSoft.

. The Social Environment

Society is changing at an increasingly rapid rate. Changes in population demographics, income distribution, social mobility, etc, have profound implications for business organizations (Palmer, Hartley, 00,78). There are three forces in the social environment related to organizations¡¯ activities.

--Population demographics. Changing of population size and growth trends, changing age structure of population, and rising number of educated people affect recruitment, training, and redeployment and promotion policies of organizations.

In the UK, the proportion of old people are increasing. In China, the huge population has become a burden to the government. However it gave the market particular needs and opportunities.

--Culture and subculture. It is crucial for a company to appreciate the value of society. In particular, when a company plans to do business in other country that is quite different with its own.

--Lifestyle changes. Software product change people¡¯s lifestyle. In businesses, employees desire to get rid off from heavy daily working in financial department. Demand for accounting software made the market expansion, and wide range application of management software became possibility. However, in the UK and China, people¡¯s lifestyle are in different level. It effects business budgeting on management software with slight difference.

--Consumer movement. Nowadays, there are a lot of groups and organizations seeking to protect the right of consumers in the UK. Chinese customers have started to be concerned about their rights since 10s.

.1Sage Group Plc

--Family composition. There are over 5500 employees around world, most of them are in western countries. Sage have to face such a fact, which more and more employees divorced and became single parent. The phenomena influenced employees concentrating their job as a whole.

--Local communicates. They built up Student Relationship Development( SRD) and have been keeping close connection with colleges and universities, offering a opened practice for students and teachers who are interested in communicate with Sage ( Sage Website, 00)

--Effect of culture on business. Sage understood the buyer behavior, one way which they promote the products is through Partner with accountants. By research, they found that most of the customers used to get advice from its accountancy before making decision to buy accounting software. Because they trust their accountants to help them purchase, install and use the most appropriate financial software for their business.

Sage has branches in other European countries,

Headquater is situated in small town.

. UFSoft CO,.Ltd

--Corruption culture. UFSoft has fit in with all kinds of corruptions, which are universal in the Chinese culture. Usually, the corruption and the use of bribes are endemic in the local culture and essential for UFSoft business success.

--Understanding process of buyer behaviour. UFSoft has occupied over 50% management software market now by their reputation. However, 10s, it was the most effective approach to promote software products through the local government¡¯s power. By partner with accountants like Sage, UFSoft would fail in their businesses.

--Providing integrated management software product. In China, a growing number of companies became financial richer, but time is poor. They want to improve management effectively and efficiency. Considering about this, UFSoft launched ERP( Enterprises Resources Planing) and have become the largest ERP provider in China so far.

--The spirit of company and training. There are over 000 employees in the UFSoft, at present. It is vital to reserve the high quality employees through understanding the spirit of company and necessary training. Those have been necessary condition which the employees require to UFSoft.

4. The Technological Environment

Palmer, Hartley (00,418) point out ¡°The business environment is at present moving through a dynamic and turbulent phase driven by technological change, globalization, and increasingly competitive markets.¡± Nowadays, businessmen should make clear the degree that new technology influences on their businesses, because the environment is always changing and throwing out challenges. For instance, product life cycles are becoming shorter than it was. Most of high-tech companies must concern with development in the technology environment that lead to product innovation and obsolescence. New technologies can create new markets and opportunities and develop new goods and services to be offered to consumers, meanwhile, the business will be given more threats from the dramatically change.

In western country, such as UK, the technological innovations require more investment in research and development in large companies, especially in the software industry. Many companies are transforming organizations to the digital economy, they try to improve their businesses through information technology.

In China, technology has changed dramatically. Not just due to the new economy coming, also due to its poor past. Hence, the effect of technology developed rather than the western countries. Most companies are busy at renovating their equipment and chasing new technology. Particularly in recent year, more and more product ¡° Made in China¡± are being spread around the world. Obviously, they have to suffer more problems, and as possible as to increase productivity and quality, and enable business process reengineering by applying new technology.

4.1 Sage Group Plc.

--More complex and flexible customer business. As a software provider, Sage has to fit to individual need from their customers and maintain the business successfully. For example, in 00, many customers choose to upgrade the current system to the most recent version release and meet the need of business development.

--Selling on line. The Internet and IT accelerate selling software product on line to be possible. Whenever and whenever, it is possible to chose the software products from the Sage. New technology can lead to sell product without limitation.

--Overseas investment. Sage¡¯s overseas investments will be a main part of its profits in the future. The Internet and IT make a possible a global economy. The customers can chose the most appropriate software and service for their organizations. This will bring opportunities to Sage in the global markets. Sage has been investing in European countries and US since the end of 10s, such as France, Germany.

4.UFSoft Co,. Ltd

--Government and industry focus on. The Chinese government has focused on accounting information technology since the middle of 10s. They called on the enterprises improve accounting information system, and increasing productivity effectively and efficiency. The approach, actually, provided enormous business chance to UFSoft ( Sina, 00).

--New discoveries and development. In fact, Microsoft technology solved basic problem in accounting application software, such as spreadsheet technique. Before this, financial software didn¡¯t have uniform platform, it was very difficult to cope with the complicated business transactions by antique technology.

--Research and development. In the middle of 10s, the Chinese government had a budget on software industry R&D, however, the funds trended falling. Thus effecting very much decline of the industry. Some of the software companies had to switch its business dimension.

UFSoft invested near 10% of revenue on expenditure of R&D in 00. Their purpose is to follow technology change closely. So far, they keep plenty of best software designers, such as ERP specialists, who will create huge profit for the company in the coming years.

5. The Legal Environment

Understanding the legal environment will help us to identify the key legal challenges and opportunities facing business organizations, particularly the relationship with customers, suppliers, employees and intermediaries (Palmer and Hartley,00, 1).

There are some general main laws influencing organizations¡¯ activities.

1.Company Law and security Law. At present, in the UK, according to Company¡¯s Act 185, a company may be incorporated in one of three forms limited by shares, limited by guarantee, unlimited. The Company Law defines the different responsibilities of different types of companies. Chinese Company Law was established after 181, later it is adjusted regularly. Security Law is vital to public limited company in China, such as UFSoft..

.Contract Law. The Contract Law is very essential to protect suppliers, buyers, as well employees and financiers. Conflicts often are occured between suppliers and buyers because of ambiguous contracts in China. We have to note that different country¡¯s differentia of the Contract Laws. Therefore, international company often find they have to cope with the different items.

.Employment Law. The relationship between employers and employees is very important for organizations¡¯ long-term development. The law requires firms to provide protection to their employees in term of training, working hours, health and safety, contract of employment and so on. Although the details in the UK¡¯s law and in the Chinese law are different, both are concerned about employee¡¯s rights.

4.Law and the Internet. The development of the Internet doesnt change the principle of the law, however it would make something unclear to deal with sometimes, such as unlawful copying of download from Internet which effluents business strongly. The EU countries have begun to introduce into national legislation a 1 on electronic signatures((Palmer and Hartley,00, ).

5.1 Sage Group Plc

As an international company, Sage has frequently met such legal issues.

--Company Law. Sage has implemented its strategy of expanding by acquisition across EU and US (Financial Time,00). Almost every subject, Sage has to focus on the law in different country very much, importantly, they built up good relationship with lawyers and got a serial of successful mergence and acquisition.

--Contract Law. It is very important to cooperate with accountancy, developers and resellers. Meanwhile, to confirm the right and responsibility explicitly between Sage and them is crucial in the collaboration.

Copyright protect. Illegal copy was very serious in EU and US, in spite of piracy and unlawful download is eased, Sage still cope with may hard work.

5.UFSoft Co,. Ltd

Changes in the legal environment require UFSoft to change its policies.

--Security Law. In 00, Sage has being listed in stock exchange market, at one time, it was reformed to public limited company, and since then, it is restricted by Security Law. In the corporation governance, they realized that they are more different than they were.

--Employment law. In China, there are not real union which represent employee¡¯s benefit in every industry, so that employee concern about contract with employer. In practice, it is frequent to have a conflict between the labour and capitalist. Sage has to carry out the issue prudently.

Part Recommendation

UFSoft and Sage are have their competitive advantage in the business environment. However, Both of them still have a lot work to deal with and achieve their high business goal.

--UFSoft should have more focus on SMEs. In China, SMES, particularly in manufacturing, is in a rapid growth(001,.8m; 000,.5m)( China Statistics,00). It will be a huge management software market for UFSoft. The strategy of developing SMES market would create a broader marketing offering.

--In the supercompetitive global market, Sage should have a stronger competitive strategy to maintain their business. For example, rival from microsoft recently in US market is Challenging Sage. In order to cope with the threat, they should restructure operations in America as soon as possible.

Part 4 Conclusion

Generally speaking, changes on the business environments influence organizations¡¯ activities significantly. These changes can create uncertainty, threats and opportunities for organizations.

Through the PESTLE analysis, we know although UFSoft and Sage are in different countries, to survive in the markets, both have to react to the dynamic environments and try enhancing their market share substantially.





Appendix 1

About two companies

In the report, I will analyse two companies, both of them are in software industry--- Sage Group Plc( in the UK )and UFSoft Co., Ltd(in China). They are emerging software companies, which list on London and Shanghai stock market. In essence, they are very successful in its business, however they have distinctive strategy and implementation to cope with the complex business environment. That is main aspect which I¡¯m interested in.

As a local software company, UFSoft has over 60% market share in financial software and % ERP(Enterprise Resource Planing) in China (UFSoft,00). They are targeting at international software market and has ambition to become one of top software providers in the world before 010.

Sage is a UK based global software company, it is number 1 maker in accountant software in the world (CNNmoney,000). They provided management software and related products and services to million small and medium sized businesses worldwide.

( China Statistics,00)

Bibliograph

Business Software Alliance (00) Business Software Alliance online. Available fromhttp//www.bsa.org/uk/press/newsreleases/

Butel, L. et al (1,10) Business Functions. Oxford, Blackwell Publishers

China People¡¯s Congress Conference (00) China People¡¯s Congress Conference News online. Available from http//www.npcnews.com.cn

Financial time (00) Sage in the hot seat, FT on line. Available from http//news.ft.com/home/uk/

FinanceSina, (00), Reviewing Financial software in China. Available from http//finance.sina.com.cn/

GlobalEDGE, (00) Globa Business Knowledge on line. Available from http//globaledge.msu.edu/ibrd/CountryStats.asp

Johnson,G, Scholes,K (00) Exploring Corporate Strategy 6th ed. London, Prentice Hall.

Palmer, A, Hartley, B (00) The Business Environment.4th ed. Maidenhead, McGraw-Hill Education.

Small Business Service (00) Small Business Service Online. Available from http//www.sbs.gov.uk/

UFSoft wabsite,(00) UFSoft Become Number Software Provider in China Market. Available from http//www.UFSoft.com.cn/

Worthington, I. Briton,C (000) The Business Environment. th ed. London, FT Prentice Hall.

Please note that this sample paper on The Analysis of Business Environment--Sage Group Plc in the UK and UFSoft Co., Ltd in ChinaAuthor: Jinqiao Zheng,2003 is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on The Analysis of Business Environment--Sage Group Plc in the UK and UFSoft Co., Ltd in ChinaAuthor: Jinqiao Zheng,2003, we are here to assist you. Your cheap custom college paper on The Analysis of Business Environment--Sage Group Plc in the UK and UFSoft Co., Ltd in ChinaAuthor: Jinqiao Zheng,2003 will be written from scratch, so you do not have to worry about its originality.

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Should there be an Individual Flat Tax?The Pro Side

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Introduction

While there are a number of different ways to debate the appropriateness of an income tax system, most academicians would agree that there are four broad categories that encompass the basic principles of a good tax system � fairness, ease, minimal interference and conduciveness to economic growth, and adequacy.

Is the tax fair? Fairness at the basic level suggests that all people who are in similar circumstances should pay similar taxes. Under this principle of ‘equal treatment of equals’, one would expect families with the same ability to pay to have the same tax liability. Though not everyone will agree on the definition of fairness, most Americans will accept as fair the principle that the poor pay nothing, the middle class something, and the rich the highest percentage.

Is the tax easy to comply with and to administer? Whether a tax system is easy to comply with and easy to administer is a matter of subjectivity. In judging a system against this principle, however, one should examine the costs of compliance by taxpayers (out of pocket expenses such as tax preparation fees and legal fees as well as time spent on compliance) and the government’s costs of administering the system. Complexity in a tax system has a tendency to feed upon itself, making efforts to produce a simpler and more equitable tax system even more complex. First, a progressive personal income tax structure complicates the collection process. Second, many IRS regulations exist solely to combat tax evasion and avoidance. As an example, one need only look at the cost of complying with IRA distribution reporting regulations put in place to assure that distributions are properly reported in income. Third, complexity arises from efforts to influence economic and social behavior. The charitable contribution deduction is an example.

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Does the tax interfere as little as possible with private economic decisions and is it conducive to economic growth? In theory a good tax system is one where goods and services would be allocated in exactly the same manner with or without taxes. However, from a practical standpoint, the best one could hope to achieve is a minimal interference with economic transactions.

Does the tax produce adequate revenues? Deciding whom to tax, what to tax, and how much to tax requires social as well as economic judgments. Acceptance of tax increases depends not only on the government’s current need for finance, but also on public values and opinions. The current status of the income tax system as our major source of federal revenue reflects the American commitment to taxation in general as the preferential (and fairest) funding method available.

History of the U.S. Income Tax

Prior to 186, the federal government relied primarily on tariffs to finance its expenditures. This reliance on tariffs served two goals � first, to protect U.S. manufacturers from foreign competition and second, to



impose little or no burden on U.S. farmers, who were largely self-sufficient from their own production. Tariffs did, however, impose a burden on consumers who purchased significant foreign goods and services.

Beginning with the Civil War, wars have been a key element in shaping the U.S. income tax system.

On July 1, 186, Abraham Lincoln signed into law an income tax to finance the Civil War. Income between $600 and $10,000 ($10,00 and $17,400 in comparable 00 dollars) was taxed at %, and income over $10,000 at 5%. This early income tax lasted only ten years; in 187, under the Grant administration, it was repealed due to significant government surpluses. In 184, at the insistence of the Democratic Party, the income tax was reinstated in order to offset expected tariff decreases from the 184 Tariff Act. One year later, the Supreme Court struck down the income tax for not being apportioned among the states as required by the Constitution.

In 11, the Sixteenth Amendment to the Constitution was ratified, allowing Congress to tax income from whatever source derived. In October of that year Congress reenacted the income tax with a top rate of 7%. Secretary of the Treasury Andrew Mellon was successful in reducing the top rate down to 5% when he left office in 1.

While World War I secured the income tax as a part of our society, World War II served to extend the tax to the masses. The income tax levied in 11 applied to fewer than 400,000 Americans. During World War II, the tax was extended to middle-income Americans, and top rates reached 4%. Following World War II, income tax rates declined, but that trend came to an abrupt halt with legislation in 150 and 151 to finance the Korean War.

During the Kennedy administration, the use of tax cuts to stimulate the economy became commonplace, and was used to stimulate a lagging economy in 164, 171, 175, and 181. Ironically, however, the 181 tax cut was followed a year later by the largest peacetime tax increase to date. Tax increases were enacted in 184, 10, and 1 to help combat huge federal deficits. During this period, tax code ‘missions’ became more numerous, adding to the complexity of the system. In an effort to simplify the system, Congress enacted the Tax Reform Act of 184, which expanded tax coverage, reduced rates, and simplified filing for low-income taxpayers. However, any simplification gains from the Tax Reform Act were quickly eroded by the enactment of the earned income credit for low-income families. In 00, Congress passed a sweeping tax reduction act in an effort to provide economic stimulus to a floundering U.S. economy. The results of that tax reduction package remain to be seen.

Is the Current Income Tax System a ‘Good’ System?

Clearly, the majority of Americans have issues with one or more aspects of the current income tax system. Following is an analysis of the current system using the four basic principles discussed earlier.

Fairness. A majority of Americans (67% according to a recent NBC News poll) believe the current system is unfair. As discussed above, fairness in the basic sense suggests that all taxpayers in similar circumstances should pay similar taxes. The numerous tax breaks throughout the current tax code make it commonplace for families with equal incomes to have very different tax liabilities in a given year. Many will argue that these tax breaks contribute to fairness since income is not always a reliable indicator of one’s ability to pay. For example, given the personal exemptions and medical expense deductions, a family of four with a chronically ill child will pay less in tax than a healthy family of four earning the same gross wages. Conversely, some tax breaks appear to contribute to a lack of fairness in one’s tax liability. Take for example two taxpayers with exactly the same income, one derived 100% from wages and one derived 100% from sales of investments. Are they in the same circumstances? Under our current tax code, the taxpayer with capital gains will have a much smaller tax liability than the wage earner. Taxpayers who choose to own a home have the mortgage interest deduction available to them, while renters do not. Theoretically, the lessor will pass his tax break through to the lessee; however, the perception of unfairness persists. The best known violation of the principle of equal treatment for equals is the marriage penalty, which penalizes couples for being married.

Ease of Compliance and Administration. Consider the following statistics In 11, the initial tax code was 14 pages; today the code and regulations together consist of 7.1 million words and 101,000 pages. The IRS currently has an annual budget of almost $8 billion and about 101,000 employees, almost one employee per ,000 citizens. The average estimated preparation time for Form 1040 and related Schedules A, B and D is 0 hours. If you have a business investment and file Schedule C, add another 10 hours. Last year, the IRS processed and compared over 1 billion information returns (W-, 10, 108) against taxpayer income tax returns. The current income tax code contains five separate conflicting definitions of a child, ranging in age from 1 to 4. In 17, Money Magazine invented a tax scenario of moderate, but not difficult, complexity and asked a number of professional tax return preparers to compute a tax liability. The forty-six responses they received back each had a different answer, ranging from $4,40 to $68,1 (the correct answer was $5,64). Not one professional preparer turned in an error-free return. Former Internal Revenue Service (the “IRS”) Commissioner Charles Rossotti has been quoted as saying “the cost of taxpayer compliance with this code is [more than] $80 billion per year, more than eight times the costs of the IRS budget. The size and complexity in itself can be a source of disrespect for the law.” For millions of lower-income Americans, however, compliance costs are relatively minimal. Forty-two percent of all taxpayers file a single page tax return, whether 1040A or 1040EZ, and spend, on average, less than ten hours per year on income tax matters. Despite this percentage, most Americans continue to resent the tax code for its complexity due to the widespread perception that only the rich, through accountants and lawyers, can take advantage of the various tax breaks, shelters, and loopholes in the code.

Minimal Interference with Economic Transactions and Conduciveness to Economic Growth. Our current tax system is inherently non-neutral since it changes taxpayers’ incentives to engage in various activities. Three particular examples follow. First, an argument can be made that a progressive tax disincentivizes workers who are successful in their efforts to earn more money by taxing higher incomes at a higher rate. To the extent the workers reduce their efforts in response, the economy as a whole suffers slower growth. Second, there is little doubt that the tax code influences the choice and composition of taxpayer investment portfolios. A taxpayer in the 5% tax bracket, when faced with a choice between a corporate bond earning 8% and a tax-free municipal bond earning 6% would choose the municipal bond, ceteris paribus. Third, the marriage penalty discourages entrance into the workforce. A study by William Gale of the Brookings Institution found that married women are less inclined than single women to enter the workforce because they are faced with higher taxes.

Adequate Revenues. Adequacy of the current system is in the eye of the beholder. Given the current size of the U.S. deficit, most Americans would either argue that the tax system is inadequate or that government spending is excessive, or both. As the above history of our income tax system shows, tax rates have generally been increased to finance wars. This year will break precedence with the past, as the administration and Congress have elected to combat the slow U.S. economy with a large-scale tax reduction even in the face of huge deficit spending resulting from the Iraq War.

Other Issues. Other issues often cited as reasons for the need to replace our existing tax system include the straying from American values, the undue influence of lobbyists on Congress, and the lack of enduring principles. From the very beginning of taxation in the U.S., taxes were designed with one eye toward morals and American values. Alexander Hamilton, the first Treasury Secretary, suggested early taxes be imposed “more as a measure of social discipline than as a source of revenue”. Many Americans today argue that the current tax code promotes immorality, and cite the fact that a man and a woman with dual incomes will pay less tax by living together than by getting married. Political Action Committees (“PACs”) and other interest groups continually lobby Congress for favorable tax treatment for their constituents; treatments that exacerbate the tax code’s complexity and lack of fairness. In 15, for example, members of the Congressional tax writing committees comprised only 10% of Congress, but received over 5% of PAC money contributed. Finally, opponents of the current tax system cite a lack of enduring principles as a major objection to the system. To be effective, the tax code should be stable and reliable, not subject to revision and rewriting every year.

Alternative Tax Systems

The major tax systems available to replace the current graduated income tax system are a consumption tax and a flat income tax. Alternatively, the current income tax system could be modified to better fit the four principles of a good tax system.

Consumption taxes fall into two broad categories � retail sales taxes/value added taxes (“VAT”) and personal consumption (expenditures) taxes. Like state sales taxes, a national retail sales tax would add a surcharge to the cost of retail goods and services. A ‘pure’ sales tax would exclude all production inputs (goods and services purchased by businesses to produce their products) and would tax all sales of goods and services to the consumer. In practice, most states exempt ‘necessities’ such as food and medicine to ease the burden on the low-income taxpayer. Robert McIntyre of the Citizens for Tax Justice estimates that if goods and services typically state-tax-exempt are excluded from the national sales tax, a sales tax rate of 56% would be required to replace the current level of income tax revenues. The VAT, a close cousin of the retail sales tax, is currently levied in over one hundred countries around the world. The base taxed by the VAT and by the retail sales tax is exactly the same; the primary difference is that the retail sales tax collects the tax at the retail stage, where the VAT collects the tax piece by piece along the production process.

The most widely circulated proposal for a personal consumption tax is the Unlimited Savings Allowance (“USA”) Tax, originally sponsored by Senators Sam Nunn, Pete Domenici and Bob Kerrey. Under a pure personal consumption tax all income is included in the individual tax base, and there is an unlimited deduction for net additions to savings and investment accounts (sort of an unlimited, unrestricted Individual Retirement Account). The USA Tax plan is a modified personal consumption tax in that deductions for home mortgage interest, charitable contributions, and Social Security contributions are retained, along with a annual percentage allowance for withdrawal of past savings. The USA Tax then taxes the net expenditure at graduated rates of 0%, 1%, 7%, and 40%.

Under a consumption tax, on the positive side, individuals would no longer be required to file tax returns (except for the USA Tax) and significant dollars would be saved in tax preparation and advice. Assuming the system is implemented and administered effectively, all individuals would pay the same rate for the same goods or services; that is, equal treatment of equals. Savings would be encouraged under a consumption tax.

On the negative side, administration of sales tax/VAT plans would be high because of the need for sales tax verification. As the rate increases, the potential for under-the-counter, off-the-books sales becomes greater. A national sales tax would likely be regressive, even with exemptions for necessities. As a percentage of annual income, consumption decreases as income increases. In addition, since most low-income families today pay little or no income tax, a consumption tax would hit the low-income taxpayer harder. The USA Tax will likely create a host of potential tax avoidance schemes centered around the incentive to inflate savings amounts and not to report withdrawals. A Treasury Department study of the USA Tax concluded that the plan would require “a more extensive system of information reporting and monitoring than does an income tax”. Finally, since economic growth is directly proportional to consumption, any system which may curb consumption would likely lead to some type of slowdown in the economy.

As discussed above, the current graduated income tax system fails each of the principles of a good tax system, except perhaps for the adequacy test. Reforming the current system simply is not practical in the political environment in which we live today. Major revisions to the tax code have been enacted no less than ten times since the original tax was adopted in 11, and countless other minor revisions and ‘corrections’ have been adopted. The 186 Tax Reform Act, Congress’ serious attempt at tax reform and simplification, has been almost totally eroded by subsequent changes, such as the Earned Income Credit. There are a number of advocates in Congress today pushing for tax reform; and yet, each proposal stops short of the level of reform needed to assure that the system meets the four principles necessary for a good system. For example, several proposals to eliminate tax preferences retain the charitable contribution deduction because “the effect on charitable organizations would be devastating”.

Recommendations for A Flat Tax System

Unlike our current tax system that requires thousands of pages of code to decipher, a flat tax scenario can be explained in a matter of pages. Over the years, though many different flat tax scenarios have been proposed, the primary goals of each scenario remain relatively the same � to promote freedom, fairness, and economic opportunity for Americans. Several members of the House of Representatives, including House Majority Leader Dick Armey, co-sponsored an ideal flat tax scenario. Their scenario, referred to as the Armey-Shelby flat tax, gives consideration to sources of income and family composition, and is indexed for inflation. Their version of the flat tax, which promotes equity among all classes and encourages saving as well as consumption, is discussed further below.

Under the Armey-Shelby scenario, double taxation of income is eliminated. Income becomes taxable only at its source, unlike the current system in which income derived from investments is taxed once when the income is received in the form of wages, retirement benefits, noncash compensation, profits from business activities, or winnings, and again when interest or dividends are earned on the original income. It is this feature that will promote savings by eliminating the penalty for investment. At the same time, consumption will also increase because taxpayers will retain a larger share of their wealth, increasing disposable income, rather than passing it on to the government.

Once income is categorized as an originating source, that income is taxed at a flat rate of 17% rather than the current marginal tax brackets that range from 10% to 5%. Taxes would thus be levied equitably on all taxpayer income derived from wages, retirement benefits, noncash compensation, profits from business activities, and winnings. This single all-inclusive rate eliminates the need for tax tables or the computation of the alternative minimum tax.

Allowances similar to current personal exemptions are made for the composition of the family under the Armey-Shelby scenario. Each taxpayer within a family is provided an allowance of $1,00; each dependent is provided an allowance of $5,00. Therefore, a family of four with dual wage earning spouses would receive an allowance equal to $5,00. The standardized $1,00 wage earner allowance eliminates one of the primary inequities of the current tax code - the marriage penalty. To allow for a transition period following the death of a spouse, surviving spouses are provided an allowance for their deceased spouse for three tax years following the spouse’s death. A head of household is provided an allowance of $15,700.

Computation of the total tax liability would be a simple process. Income derived from an originating source would be subtotaled, and family allowances would be computed and subtracted from the income subtotal to arrive at taxable income. Taxable income would be multiplied by the 17% tax rate to determine the tax liability. Payments withheld from employees and any estimated taxes paid would be subtracted from the tax liability to determine the additional tax or refund due. Under this straightforward set of computations, a family of four that earns income of less than $5,00 would pay no taxes. Families with similar compositions would pay similar taxes on income above the $5,00 threshold, and regardless of the amount of income earned above the threshold, the tax rate would remain constant at 17%.

The examples below show that, as income increases, the effective tax rate under our current system also increases, but remains constant under the flat tax system.

Example 1 � The Jones’

The Jones Family consists of husband and wife, John and Mary, and their two children, Bobby and Peggy. The Jones’ have a combined income of $61,000, which includes $1,000 in dividend income.

Under the current tax system, the Jones’ would be subject to taxes totaling $4,8, assuming a standard deduction of $7,850, personal exemptions of $1,000, and a child tax credit of $1,00. The effective tax rate on $41,150 of taxable income is 10.67%.

Under the proposed flat tax system, the Jones’ taxable income would be $4,800 after subtracting their allowance of $5,00 and eliminating the $1,000 in dividend income. Their total tax bill would be $4,16. The effective tax rate on $4,800 of taxable income is 17%.

Example � The Smiths

The Smith Family consists of husband and wife, Bob and Sue, and their two children, Mike and Sara. The Smiths have a combined income of $15,000, which includes $,000 in dividend income.

Under the current tax system, the Smiths would be subject to taxes totaling $1,77, assuming a standard deduction of $7,850, personal exemptions of $1,000, and a child tax credit of $450. The effective tax rate on $105,150 of taxable income is 0.67%.

Under the proposed flat tax system, the Smith’s taxable income would be $86,800 after subtracting their allowance of $5,00 and eliminating the $,000 in dividend income. Their total tax bill would be $14,756. The effective tax rate on $86,800 of taxable income is 17%.

Example � The Thompsons

The Thompson Family consists of husband and wife, Larry and Barbara, and their two children, Fred and George. The Thompsons have a combined income of $00,000, which includes $10,000 in dividend income.

Under the current tax system, the Thompsons would be subject to taxes totaling $44,866, assuming a standard deduction of $7,850, personal exemptions of $1,000, and no child tax credit. The effective tax rate on $180,150 of taxable income is 4.0%.

Under the proposed flat tax system, the Thompson’s taxable income would be $154,800 after subtracting their allowance of $5,00 and eliminating the $10,000 in dividend income. Their total tax bill would be $6,16. The effective tax rate on $154,800 of taxable income is 17%.

Why the Flat Tax System is Preferable to the Current System

Advantages of the flat tax system over the current tax system are numerous. These advantages, discussed below, include simplicity, cost reduction for the taxpayer and the government, increased fairness, and taxpayer privacy.

Simplicity. The proposed flat tax scenario would prove to be a simpler and more efficient tax system than the current system. The tax return to be used under this scenario would consist of a form the size of a postcard, with a line for income, the allowances based on family composition, a subtotal of taxable income, and total tax due based on the flat 17% tax rate. As the form would be much simpler than the current forms used to compute taxes, the time needed to prepare a return would be dramatically reduced from hours to minutes. No longer will time be spent searching for the correct forms and accompanying schedules, or through the mountains of receipts required to reduce tax burden by an additional $5. Record keeping would also be unnecessary since the only requirements would be statements of income. Simplification of the tax return would significantly reduce the cost of income tax enforcement. The IRS time currently required to audit and review selected returns would virtually be eliminated, decreasing the necessary manpower needed to support the current tax system.

Taxpayer Cost Reduction. In 16, taxpayers spent an estimated $5 billion to comply with the current tax system a figure that came close to surpassing the entire defense budget for that year. As shown in the Money Magazine survey described earlier, the current tax system’s complexity and the subtle nuances of the Internal Revenue Code make it nearly impossible for a taxpayer to file a tax return correctly. Professional help and advice that is essential for many taxpayers during the annual filing process does not come cheaply. These costs are evidenced by the sheer size of the tax preparation industry, and its steady growth over the years. If the current system were replaced by a flat tax system, taxpayers would be afforded the opportunity to spend tax preparation fees on improving their quality of life rather than on making sure that they are not overpaying their taxes.

Government Cost Reduction. Of the Internal Revenue Service’s 00 budget of almost $10 billion, more than one-third, or $.8 billion, was used for enforcement and compliance. With the introduction of the proposed flat tax system, these monies could be used to serve better purposes. The funds that could be cut from the Internal Revenue Service’s budget would be put to better use improving social welfare systems such as education, healthcare, and social security. Reallocating budgeted IRS dollars will improve the overall growth and health of the nation.

Many opponents of the flat tax system have suggested that the flat tax system would not be able to generate the same level of revenues as does the current tax system. This is simply not true. By some estimates, government revenues would actually increase by 1.8 percent annually. According to the National Center for Policy Analysis, “the increase in government revenues is driven by the increases in the majority of sectors in the economy and accompanying increases in employment of labor, capital and land.” Taxpayers who are allowed to keep more of their income will be incentivized to earn more since marginal increases in income will not be offset by an increased tax rate. As discussed earlier, one of the barriers to married women entering the workforce is the marginal tax rate. This effect will have a positive outcome on the growth of the economy. In addition, the magnitude and associated costs of the Internal Revenue Service would be downsized in a flat tax environment.

Fairness. Arguably the largest complaint about the current tax system is that it is highly unfair � specifically, taxpayers are not treated equally with regard to their respective tax burdens. Under a flat tax system, equality would be realized immediately. Since all originating source income would be taxed at the same rate, taxpayers would pay the same amount of tax regardless of the amount that he was willing to pay for professional advice or lobbyist influence. The need to seek loopholes or invent tax avoidance schemes would disappear. Unlike the current tax system, the simplicity of the flat tax system provides a tax code that is clear and concise with no room for interpretation, making tax avoidance nearly impossible. Another frequent taxpayer complaint is related to the perception of the Internal Revenue Service’s unchecked authority. In reality that is not the case, but taxpayers often feel that they are at a disadvantage due to the overwhelmingly complicated Internal Revenue Code. The taxpayer lacks trust in the Internal Revenue Service, and its integrity has been compromised by its own inability to decipher the Internal Revenue Code successfully. With the passage of the flat tax, the lengthy tax code and the confusion and complexity that surround it would be eliminated, thereby improving the perceived fairness, trust, and integrity of the Internal Revenue Service and the tax system as a whole.

Privacy. Another benefit derived from a flat tax system would be increased taxpayer privacy. Over the past few years, significant privacy concerns have surfaced. The ease and availability of private information about consumers is staggering, allowing identity theft as well as providing companies with excessive amounts of information about their clients and non-clients. The alarming level of consumer concern for their privacy resulted in the passage of Regulation P, designed to curb the selling and exchange of consumer information. Consumers in general are at a point where they prefer not to release any more personal information than is absolutely necessary. The information contained a single tax return under our current system provides a wealth of personal knowledge about the consumer, including sources of investment income, assets owned, home ownership, medical expenses, and occupation. Taxpayer returns are seen by countless Internal Revenue Service employees. Under a flat tax system, the majority of this personal information would be eliminated from the filed return.

Summary

The above arguments clearly show that our current graduated income system fails to meet the tests of a good tax system. 67% of Americans believe the system is unfair. shown above that the current A national retail sales tax is an unproven alternative, and is likely to be an administrative nightmare at the rates necessary to replace the current income tax system. A VAT, while a proven alternative, is similar to the sales tax in that both forms of consumption tax will likely lead to a radical shift in the tax burden from the wealthy to the low-income taxpayer. Given the premise that Americans accept as fair the principle that the poor pay nothing, the middle class something, and the rich the highest percentage, the sales tax and VAT alternatives are not likely to be acceptable to the American public at large. The personal consumption tax (the USA plan) will likely be more complicated than the current income tax system, which also is not likely to be acceptable to the American public. Reforming the current graduated income tax system is not a practical alternative given today’s political environment and the nature of special interest deductions and preferences.



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