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.

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

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

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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.

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US Airways and Government Aid

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US Airways & Government Aid

Article Analysis-Week

Lana Daludado

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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American Educational System

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In the United States American's enjoy the luxuries of free public education, giving everyone the right to higher education. There are several qualities that are unique to the American education system. The system boasts several first-class virtues but at the same time conceals a scant of atrocious aspects beneath its alluring skin. I suppose every rose has its thorns.

In the United States Americans enjoy the opulence of free education and higher education. The public preparatory schools and secondary schools are equipped with fast computers and high-speed access to the internet. Computers and equipment of that nature used in schools are commonly more advanced than those used in a lot of homes, this was not true only a few years ago. Schools in the United States boast talented and intelligent teachers. Many of the teachers in schools actually have obtained a degree in their field of instruction, which is not true for several other countries, especially third world countries. For Students living in rural locations or that have assiduous parents, a school bus transportation system is available for transportation to and from campus. Televisions in classrooms allow students to get in touch with the outside world and get a grasp on the what is going on around them. These are fabulous qualities that should never leave our system of education.

Now, as I mentioned there are a few select downfalls to America's wonderful education system. The first that comes to mind is comfort. Public schools in the United States are not comfortable. I believe that if one is expected to learn and retain information in their head they must enjoy a high level of comfort to do so. If a student is not comfortable how in the world can they be expected to administer all their attention to an instructor. If a student is too busy worrying about his rear falling asleep and going numb on those hard wood chairs that do not bend, swivel, or fit the curvature of the human form by any means, then how can he be expected to absorb instruction. Yes, people do make good grades, but my theory is these people that make good grades either have a callous pain threshold or perhaps they are truly intelligent despite the comfort zone.

Furthermore, even though the education system in this nation is spectacular, there is something I would change about it. I would reform the method of teaching. I firmly believe in hands-on activities. Yes, students should know how to read and write fluently, especially reports and things of that nature. Yet, a more effective approach to teaching would be to engage in as many physical activities as possible having to do with the topic. For example In U.S. government and economics, students could elect judges and hold court; In English, teachers could more frequently have class discussions on literature; in history, students could act out and film important events in order to understand the crucial aspects of history. This change would keep students awake and alert in class and not to mention, dramatically improve test scores and the overall understanding of scholastic material.

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Bard of Bigotry of Merciful Muse: Comments on Shakespear's Portrayal of Shylock and Othello

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Alexander 1

Clint Alexander

English 640

Dr. Boyd

11 December 000

Bard of Bigotry or Merciful Muse

Comments on Shakespeare's Portrayal of Shylock and Othello

Mark Twain, Joseph Conrad and William Shakespeare have all been branded racist at one time or another. In all the above cases, the accuser has failed to read deeply into the text and discover the authors' true intent. An author is affected by his society and invariably constructs stories which reflect the prevailing attitudes of his time so cannot be branded for a thing which he merely transcribes; authors are often simply mirrors to our world. Do we blame the mirror for reflecting a displeasing visage? Some do, and those people not only earn seven years of trouble, but reveal themselves to be mentally unreflective and possessors of hair-trigger sensibilities. Chinua Achebe and Spike Lee are two who misread their respective targets by instilling in them racist attitudes that, under closer scrutiny, disappear into the text and become something else- tolerance and understanding.

A brief mention of the program of racial cleansing which dominated this century will post stark evidence of the extremes with which Shakespeare's work have been applied. The entire nation of Germany, prior to World War I, embarked on a literary crusade of deadly eugenics. Gerwin Strobl, in "The Bard of Eugenics Shakespeare and Racial Activism in the Third Reich," shows us that the Nazis used Shakespeare's plays to justify their program of racial euthanasia. Hans T.K. Gunther, an influential academic figure in 10s Germany and member of the German Shakespeare society, presented a paper to the annual meeting of the society in 17. Titled "Maidens and Matrons in Shakespeare A Practical Perspective," the paper attempted to

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connect Shakespeare to eugenic attitudes "Gunther's address was not merely distasteful, it was in insult to the Society's intellectual tradition, and the individual scholarship of its members"(Strobl 7). We see in genocidal relief the ways in which Shakespeare can and has been interpreted over the years. It is important to note, however, that the German scholars vehemently disagreed with Gunther but were unable to effect any change once the Nazi machine began to roll. While this extreme example shows how Shakespeare can be interpreted by persons willing to forgo reason in an attempt to justify a belief already solidified in their minds, the attitudes in Renaissance England were equally strong, albeit without the accompanying slaughter. I will attempt to show in this essay that Shakespeare was merely representing the prevailing cultural attitudes of racism in England in order to popularize his plays, and that he inscribed within the texts clues with which a careful reader may discern benevolent attitudes towards the Other; we will begin our investigation by revealing the consequences and sources which grew out of and shaped the racial stereotypes of Elizabethan England.

The racist attitudes of Nazism were not a historically isolated event but one which was merely the culmination of a thousand years of anti-Semitism. In our nation today, there is more prejudice directed towards Blacks than there is towards Jews; Elizabethan England was just the opposite. Years of discrimination had preceded Shakespeare and continued long after he was gone. In 10 King Edward I officially expelled the Jewish population from England and were not allowed to reenter until 1656(Meyers ). The two bricks that form the foundation for the especially vehement attitude toward Jews seems to concern Jesus and the absence of a homeland. For Christians, Jews are the people who tortured and killed Jesus, the son of god. While this act may have been preordained, the Jews were responsible for his death. Reflect on this a moment; nowhere in recent history has a human or a group of humans been directly responsible for the death of what is essentially a god. With Jesus being the epitome of goodness, following logic, we

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conclude that his killers must be evil; this leap of logic was, in medieval times, not very strenuous Hyam Maccoby wrote, "Many Chrisitans came to believe Jews had cloven feet and a tail, and that they suffered from an innate bad smell and from diseases of the blood, for which they sought remedies in vampirism"(qtd. in Meyers ).

The fact that Jews had no permanent homeland in which to congregate also added to feelings of anxiety from their host nations. First, history has shown that what is weak often comes to be actively despised. The reason for this, in the case of the Jews, is that they had no military strength to shadow them in their travels to distant lands. Without at least the vague possibility of war with this hypothetical Jewish army, countries and individuals could treat Jews in any manner that they wished. Second, without their own country, Jews were constantly under the suspicion that they would actively seek to supplant the indigenous culture in favor of their own. That many of the Jews were wealthy gave these ideas of revolution at least a small portion of plausibility. Keep in mind also that if a people had the power and inclination to kill a god, the possibilities for mayhem were endless.

In 115 the Fourth Lateran Council of the Roman Catholic church, called by Pope Innocent III, proclaimed an official policy which ordered all Jews to wear distinctive badges. In cities throughout Europe they were forced to live in special areas, called ghettos, and were not permitted to move around freely. During the 1th and 14th centuries several European monarchs confiscated Jewish property and expelled the owners. The Black Death that swept Europe in the 14th century was, by many, blamed on the Jews; "massacres of Jews were common throughout Europe on the charge that Jews had caused the plague by poisoning Christian wells"(Encarta). King Charles VI of France followed Edward's example in 14 and expelled the Jews from his country; Spain in 14 and Portugal in 147, completed the expulsion of the Jews from western Europe.

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By Elizabeth's time England contained a small number of Jews who had ostensibly converted the Christianity. "In many cases, such conversions were merely outward; a class of converts called Marranos (Spanish for "swine") arose, professing Roman Catholocism but adhering to Judaism in secret"(Encarta). It is doubtful that Shakespeare, or any of his contemporaries, had ever encountered a practicing Jew on English soil(Greenblat ), so the stereotypes were free to propagate in the absence of contradictory information. One event examined in detail by William Meyers in his article titled "Shakespeare, Shylock, and the Jews," that solidified antisemitism was the case of Elizabeth's doctor Roderigo Lopez. Lopez was one of the converted Jews and was accused of attempting to poison Elizabeth. The facts, Meyers, points out, are murky on whether or not the doctor was guilty of the crime for many political intrigues were at work at the time. Regardless of his actual guilt, he was hanged on June 7, 154 just in time for the triumphant return of Marlowes 's Jew of Malta.

The Merchant of Venice written two years later was Shakespeare's attempt to cash in on the anti-Jewish sentiments raging throughout England. The question, however, is whether or not Shakespeare was sympathetic to Jews. Shylock is in only five scenes of the play and does nothing criminal; however, the demand for a pound of flesh from Antonio serves to erect the Jew as a monster. This was Shakespeare intent but, beneath the surface, I assert, the playwright was sympathetic to the plight of the Jews and this shows through in multiple ways. The oft-cited "Hath not a Jew eyes?" speech is the most obvious example. Meyers, in his article, believes it to not be as favorable to Shylock as most assume. When "he makes that speech he is in fact talking to two of the least significant characters in the play, the instantly forgettable Salarino and Salanio that is, nobodies"(4). Meyers contends that if Shylock would have been speaking to one of the more prominent characters, the speech would have been more consequential. He also points to the use of prose rather than poetry as another indication of the possible comic use

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Shakespeare put the speech to. While the above may be true, I think on a deeper level Shakespeare was attempting to cast the Other in a more human light than that class was accustomed to. That he speaks in prose tips the reader off to the commonness with which Shakespeare was attempting to veil the Jew in order to, in an indirect way, make Shylock more like the masses and dispel some of the supernatural that had surrounded the race in general.

The basic conflict stems from the religious differences between Christians and Jews. Christians have long struggled with the fact that half of their religion, the Old Testament, descends directly from Jewish faith. The difference between the two, however, is immense. The Old Testament depicts a vengeful God who rights wrongs by visiting the same on the perpetrator that he delivered on his victim an eye for an eye. The New Testament, in contrast, is based around themes of forgiveness and love turn the other cheek. The irony in this play is that while the Christians may consciously abhor the Old Testament's violence and adhere to Christ's example, they actually engage continually in vengeful acts. Antonio is accused by Shylock-admittedly an unreliable witness yet none dispute his allegations of anti-Christian racist activities

He hath disgraced me, and hindered me half a million; laughed at my losses, mocked my gains, scorned my nation, thwarted my bargains, cooled my friends, heated mine enemies, and what's his reason?- I am a Jew.

(.1.46-)

As depicted in all of the revenge plays, Christians are constantly revenging wrongs, fictitious or real. In The Merchant of Venice, the Jewish vengeful deed is not even carried out; what is, however, is the revenge enacted upon Shylock by the Christians. They take half his money, supposedly a Jew's most prized possession, and force his conversion. So while Shakespeare was, for the sake of his public, reviling Jews in this play, he was, in effect, holding up the hypocrisy

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prevalent in his society in regards to non-Englanders Hamlet was right to revenge the supposed murder of his father but Shylock is hated for seeking the same.

Owing to the sentiments of the time, the common audience most likely only saw Shylock harboring and enacting racist thoughts; however, the other Venetians were guilty of the same. Antonio admits to Shylock that he has spit on him and spurned him(1..15-6). Salanio, after hearing Shylock's "Hath not a Jew eyes?" speech observes Tubal, another Jew, approaching and says derisively, "Here comes another of the tribe. A third cannot be matched unless the devil himself turn Jew"(.1.65-5). This comment suggests that not only are Jews evil, they are more evil than the devil in that the devil would have to sink lower to achieve Jewishness. Portia also demonstrates her prejudice when commenting on the failure of the tawny Morocco to win her hand "A gentle riddance. Draw the curtains, go./ Let all of his complexion choose me so"(.8.78-). Then again, she rejoins the Jew bashing when she arrives at court in the guise of Balthasar and says, "Which is the merchant here, and which is the Jew?"(4.1.16). Both Antonio and Shylock are merchants so her implication here is that while Antonio's identity can be equated with his profession, Shylock cannot escape his heritage, for in the eyes of Christians, he is simply and forever a Jew.

This type of prejudice can be seen at work in today's society when someone seeks to describe a someone else. If the person being described is black, they are first identified by color then other characteristics follow; if describing a Caucasian, that same person will list other characteristics(fat, blond hair, etc.) and then as an afterthought, if even then, mention skin color. Shylock's revenge is less a matter of racism than it is personal; the revenge enacted by the Christians is most decidedly settled on in terms of his race. Shylock wishes to retaliate for abuses inflicted upon him because of his race, regardless of the lineage of Antonio. So, in effect, Shylock's revenge is the purer of the two and actually has more merit. Antonio treated the Jew

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badly due to his religion; Portia, and the other Christians, punished Shylock for a crime he had not even consummated.

Shylock's attitude towards his daughter has also allowed many the interpretive license to reinforce the image of monster. It is reported by Salanio, who we know dislikes Shylock, that following the disappearance of Jessica, Shylock shouts

'My daughter! O, my ducats! O, my daughter!

Fled with a Christian! O, my Christian ducats!

Justice! The law! My ducats and my daughter!

A sealed bag, two sealed bags of ducats,

Of double ducats, stol'n from me by my daughter!

And jewels, two stones, two rich and precious stones,

Stol'n by my daughter! Justice! Find the girl!

She hath the stones upon her, and the ducats!'

(..15-)

Salerio reports that all the Venetian boys follow him and cry, "'His stones, his daughter, and his ducats!'"(..4). While the sources of this information is suspect, if true, really says nothing negative about Shylock. Any of the Christians would have been just as distraught at the theft of a portion of their fortune. In fact, one of the stolen items was the ring Shylock received from his dead wife before they were married; he says, "I had it of Leah when I was a bachelor./ I would not have given it for a wilderness of monkeys"(..101-). His sentimental attachment for the ring goes counter to what the other Christians portray him as and is further evidence for my contention that Shakespeare, while appealing to the general attitude of his centrist audience, instilled pockets of humanity in the Jew. An argument against this view may be raised by citing the comments Shylock makes shortly before about wishing his daughter dead before him with

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the stones in her ears. I would argue that his outburst is just a way to vent his anger and in no way points to his actually wishing it to come true. Look to the pound of flesh that he never exacted from Antonio and we see another dastardly deed promised but unfulfilled, not because he did not have the opportunity, but because he really did not wish to complete the act.

With Shakespeare's portrayal of Shylock, today's audience is afforded a glimpse of the cultural sentiments prevalent in his time. Like all good authors striving for success, he chose topics and depicted characters in a manner which suited the prevailing emotional tide. Shakespeare was a master at producing plays which would appeal to the masses; however, he was also cognizant of the true nature of things and attempted, in his plays, to show that truth to his wider audience. That most did not understand due to being blinded by appearances, is no ones fault but the playgoer and the reader. In Othello we see an even more subtle portrayal of the Other and with it, a more subtle commentary on Elizabethan life.

English colonialism in the 16th century brought an ever-expanding view of the world home. In 146 John Cabot, a Venetian living in Bristol, discovered Newfoundland and Nova Scotia. Sir Francis Drake circumnavigated the glove in 157 while a few years later, Thomas Cavendish did the same(Greenblatt ). "Sir Martin Frobisher explored bleak Baffin Island in search of a Northwest Passage to the Orient; Sir John Davis explored the west coast of Greenland and discovered the Falkland Islands off the coast of Argentina; Sir Walter Ralegh ventured up the Orinoco Delta, in what is now Venezuela, in search of the mythical land of El Dorado"(Greenblatt ). This explosion of exploration, coupled with subjugation of the people and land discovered, promoted a sense of superiority and even a little fear. The fear was that by expanding into these "barbarous" lands and returning with its goods and people, English culture was put into jeopardy.

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West Africans had been introduced to London in 156 and while their exact numbers are uncertain, their population had been growing(Aubrey ). So, even if the sight of a black person on the streets of London was no longer strange by Shakespeare's time, the sight of one on stage was still enough to spark, if nothing else, curiosity. In fact, in 1601, Queen Elizabeth issued a royal proclamation authorizing the "transportation to Spain or Portugal of any 'Negroes and blackamoors… within the realm of England'"(Aubrey 7). That the proclamation does not authorize the use of force to expel the blacks suggests that Elizabeth was merely responding to the unrest she discerned in her subjects regarding the burden their presence placed on a stagnant economy as well as their non-Christian nature. The last was probably the most important due to the religious anxieties the country had been suffering under since their break with the Catholic church and Elizabeth's excommunication. England was a country fully aware of their newfound religious standing and strained to protect it at all cost.

Emily C. Bartels, in her essay "Making More of the Moor Aaron, Othello, and Renaissance Refashioning of Race," points out that "While blackness and Mohammedism were stereotyped as evil, Renaissance representation or the Moor were vague, varied, inconsistent, and contradictory"(44). The term "Moor" came to be assigned to a wide range of Africans and even applied indiscriminately to Indians and the whole Moslem community. The confusion grew out of the navigational tomes circulating in England at the time; the two most prominent being Richard Hakluyt's Principal Navigations(158) and John Leo Africanus's A Geographical Historie of Aftica(translated into English in 1600 by John Pory). Hakluyt contributed to this ambiguity when he described "'cruel Moores" of one account, who detained Europeans 'in miserable servitude,' and the two 'noble' Moors of another account, one 'of the Kings blood,' who were themselves taken to England"(Bartels 44).

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John Leo Africanus was born in the Spanish colony of Grenada and raised a Moslem before being converted to Christianity in Rome-actually being baptized by pope Leo X himself(Bartels 47). He professed to portray Africans in a fine a way as possible; however, his account is as full of contradictions as is Hakluyt's. "Africanus describes Barbary… as 'the most noble an worthie region of all Africa' and its inhabitants as a 'most honest people'" but then goes on to describe the other African groups as barbarians and addicted to vice"(Bartels 47). Africanus' text is further confused by Pory's translation. Pory concentrated on Africanus' accounts that magnified the Otherness of African people and in his introduction and conclusion, Pory makes it "clear his anti-Moslem bias and the use of the text as anti-Moslem propaganda"(Bartels 48). That these two works gained the popularity that they did testifies to the prevailing fears present in England concerning the undesirable influences the Other can bring.

Othello reflects this ambiguous rendering of the Moor in that it disrupts the "expected representations of race"(Smith 178). We have a black Moor in command of an army while we see a Christian inciting jealousy and murder. While it is Othello who actually commits the murder, it is Iago who orchestrates the deed. I believe that Shakespeare consciously chose this representation, as he did with The Merchant of Venice, to draw an audience while at the same time, and often without them realizing, expand their experience to include the Other as just different shades of themselves.

Othello is a character imbued with all the noble characteristics normally(for Elizabethans) associated with the noble Christian hero. Even so, racist comments circulate throughout the play, all directed to the Moor. Iago is the most prominent and malicious racist in the play, but they all show evidence that Othello's color is his defining trait. When the Duke closes the dispute over the love between Othello and Desdemona he says, "If virtue no delighted

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beauty lack,/ Your son-in-law is far more fair than black"(1..88-). The Duke, dependent on the martial skills of Othello, cannot escape the blackness of his skin. While the Duke may respect Othello, we get a sense that he is simply using the Moor for the good of the state. This does not mean that the Duke is racist, for if he was he would not have a Moor as his general; what this does show, however, is the hypocrisy which often accompanies seemingly altruistic acts.

Hypocrisy is also seen in Desdemona's father, Brabanzio. He had often invited Othello to his home to share stories of his adventures. However, this friendship ends when Iago informs him of his daughter's secret actions. Whatever Brabanzio may cite to explain his anger, it seems that he is more concerned with the disobedience of his daughter than with her choice of mates

O heaven, how she got out? O, treason of the blood!

Fathers, from hence trust not your daughters' minds

By what you see them act. Is there not charms

By which the property of youth and maidhood

May be abused? Have you not read, Roderigo,

Of some such thing?

(1..170-4)

Roderigo encourages Brabanzio's idea that his daughter was ensorcelled and from here on his anger is transferred to Othello; so the hypocrisy is formed but not for the reason's we would initially have expected. Brabanzio is not immediately angry at her choice, just that her choice was not his choice. Through the racist nature of Roderigo-fed by Iago- Brabanzio becomes just another tool in the racist machinery.

Iago functions as the foil to the nobleness of Othello. While he may use racism as the driving force behind his accusations and consistent with the multiple undercurrents Shakespeare instilled, Iago actually has other motives in mind. Ian Smith, in "Barbarian Errors Performing

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Race in Early Modern England," suggest several possibilities "a)Is it the job promotion? b)Does he really believe that Othello has been sexually involved with his wife? c) Does he desire Desdemona for himself? d) Does he really suspect Cassio of being involved with Emilia, too? e) Or, is there just sheer hate of Othello?"(181). The textual proof is given by Smith in a footnote and follows in order "a) 1.1.8-; b) 1..68-7 and .1.76-80; c) .1.71-75; d) .1.86-88; and e) 1..50-5"(181). The exact motive is unimportant, what is is the fact that race is not.

Furthering this hypothesis is Peter R. Moore's assertion, in "Shakespeare's Iago and Santiago Matamoros," that the name Iago is of a Spanish root which means Jacob or James(16). "In Hebrew it means the one who supplants or undermines"(16). Further, Iago is of indeterminate racial origins so, as another Other, would presumably not be prone to racism; a clue to this otherness is Iago's statement of "I am not what I am"(1.1.65). Ironically, if true, Iago, generally looked upon as akin to the Elizabethan culture, would actually be one of the monstrous Others England was so afraid of. The racial stereotypes have been switched between Iago and Othello, further complicating the normally white versus everything else posture held by the Elizabethans.

Finally, we have Othello himself. It would be easy to do as the Nazis have done and interpret the Moor's actions as indicative of racial inadequacy in non-European races(specifically, in Germany's case, non-Aryan races). After all, Othello was unassisted when he murdered his innocent, white wife. However, the real villain of the play is, of course, Iago. Aubrey points out that the language of childbearing recurs in the play and portends ominous events or acts as a metaphor for the mind's production of evil thoughts(). For Iago this "birthing" of evil deeds seems to come naturally to him "Let us be conjunctive in our revenge against him; if thou canst cuckold him, thou dost thyself a pleasure, me a sport. There are many events in the womb of time, which will be delivered"(1..56-). In Act Three, Iago transfers

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this birth metaphor to Othello's mind; however, in contrast to Iago, the birthing process for Othello is painful "I have a pain upon my forehead here"(..88). The pain suggests horns growing out of the forehead of a cuckold; however, we can also imagine it to be the gestation of the evil "seed" Iago has planted in Othello's mind. The pain grows in him as he contemplates the murder of Desdemona in Act Five

Therefore confess thee freely of thy sin,

For to deny each article with oath

Cannot remove nor choke the strong conception

That I do groan withal. Thou art to die.

(5..58-61)

"For Othello to contemplate murder," says Aubrey, "is for his mental womb to labor painfully to give birth to its deformed 'child'; his monstrous conception will issue forth as horrifying action"(5). So we see that, contrary to the racial stereotypes common in England, Othello, a barbarian, is unused to evil thoughts while Iago, supposedly a Christian, is wholly comfortable thinking and enacting those same thoughts.

In the final scene of the play, we see that not only is Othello aware of these stereotypes, but he buys into them. In his final long speech to the persons gathered in his room, he reminds them that he did the state some service and that he did the murderous deed not for want of love, but for the excess. Just before he strikes himself he recalls his earlier story of killing the Turk

And say besides that in Aleppo once,

Where a malignant and a turbaned Turk

Beat a Venetian and traduced the state,

I took by th' throat the circumcised dog

And smote him thus. (5..61-5)

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The first telling was to reinforce his allegiance to his adopted country; the second was in recognition of his fall from honor and back to the stereotypical barbarianism and cruelty of the Other. The tragedy is not simply the mass of bodies strewn about, as many Englanders would suppose, but rests also in the tragic fall of an honorable man by the machinations of people who are stereotypically considered more noble than any "tawny Moor."

What I hope was clear in this paper is the subtle use of theme and characterization which Shakespeare underscored these two plays. While there were many more points that could have been raised, these few should be enough to point out the playwright's temperament in regards to the Other. Conversely, there may also be many points critics may draw out which would seem to disprove my argument by citing examples where Shylock and Othello act according to Renaissance stereotypes. Those critics, however, would only succeed in strengthening my initial argument that Shakespeare, with a close ear to the prevailing cultural winds, presented the public with subject matter and characters they would be drawn to; at the same time, he inserted periodic clues which lead a careful reader to a conclusion different from simply stating that Shakespeare was racist. What is clear is that while Shakespeare may have been completely conversant with racist language and sentiments, he himself felt sympathy for the Other and realized that they were not very different from his countrymen.

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Works Cited

Aubrey, James R. "Race and the spectacle of the monstrous in 'Othello'." CLIO (1) 1-

Bartels, Emily C. "Making More of the Moor Aaron, Othello, and Renaissance Refashionings of

Race." Shakespeare Quarterly 41 (Winter 10) 4-454.

Greenblatt, Stephen. General Introduction. The Norton Shakespeare. By William Shakespeare.

Ed. Stephen Greenblatt, Walter Cohen, Jean E. Howard and Katharine Eisaman Maus.

New York W.W. Norton & Company, 17. 1-74.

"Jews in the Western Hemisphere." Microsoft Encarta Encyclopedia. CD-ROM. 000 ed.

Microsoft Corporation 1-1.

Meyers, William. "Shakespeare, Shylock, and the Jews." Commentary 101 (16) -8.

Moore, Peter R. "Shakespeare's Iago and Santiago Matamoros." Notes and Queries 4 (16)

Smith, Ian. "Barbarian Errors Performing Race in Early Modern England." Shakespeare

Quarterly 4 (18) 168-186.

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Anorexia Nervosa can be defined in many different ways. One definition is the relentless pursuit of thinness. (Anred-Definitions 1). It can lead to extreme loss of weight, hormonal disturbances or even death (Jeffrey R.M. Kunz, MD 77). Anorexics have an overwhelming fear of fat. Other underlying psychological problems are often hidden because of their preoccupation with food and weight. Most will not admit that their excessive weight loss or restrictive eating is a problem. The term Anorexia can be deceiving because it literally means loss of appetite. In an anorexic person, hunger is felt but it is ignored.

Many things contribute to why an individual gets this disorder. The cause lies in a combination of the social, environmental, and biological attributes, or family dysfunction of each victim (Anorexia-cause 1). Self-esteem plays a major part in the disease. Victims often feel as though they are not good enough, that they are scrutinized by others for their appearance, and that things would get better if they could just lose weight (Anorexia-cause 1). They also feel as though they deserve nothing good and that they are less important than everyone else. Others often see many victims as compassionate, warm, giving, sensitive, and intelligent. Because of their low self-esteem they cannot see the good qualities they have in themselves. Others suggest that anorexia may be a physical disorder caused by a deficiency of a crucial chemical imbalance in the brain. (causes-anorexia 1).

One percent of female adolescents have anorexia and about fifty percent of people who have been anorexic develop bulimia or bulimic patterns. (ANRED-Statistics 1). In 16, all victims of eating disorders reached onset to the illness prior to the age of 0. (Eating Disorders, Anorexia, Bulimia-The Statistics 1). Only five to ten percent of people with anorexia and bulimia are male (ANRED-Statistics 1). This difference could be because of our society. Men are supposed to be big and strong where as women should be tiny and thin. Anorexia is mostly found in teens and people in their early twenties, but there have been reports ranging from six to seventy six. Anorexia studies have shown the mortality rate to be as high as 0%, the highest of all mental disorders (Anorexia-Symptoms & Stats).

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Even from the beginning Bezos knew what he wanted, and he stuck with his mission and made the right moves. Bezos took a very different path than traditional book selling in physical bookstores and he developed on-line stores. He wanted to be the biggest in the market and worked very hard to make that happen. Bezos has been consistent with his strategies such as not changing his on-line commerce idea.

In addition to that, Bezos realized that by opening the company to the international markets, revenue could be increased. In order to serve global customers, the company opened customer service centers to serve over 150 countries. As a result Amazon does 4% of sales overseas.

Bezos knows that a skilled work force is vital for the success of a business, so he pays extra attention during the hiring and training process of his managers and employees. He believes that in order to keep growing they need skilled people at Amazon. Especially for top management, he gets personally involved in the hiring process.

According to Bezos, start-up companies especially should build a strong management team and make sure that they have the chance to think creatively. They need to think about how to improve things and come up with new features for customers. One example of this creative thinking is the option for a customer to create a personalized store. By answering some questions designed to gather information about a person's interests, the customer provides this information to Amazon. Then, the virtual store is automatically created so that only products and services most likely to be of interest to the customer are presented. Further, Bezos and his team realized that to grow more they had to move into services. They saw how successful Ebay was, and they realized that they already had a large customer base. So, they decided to go into the on-line auction business, which has been a very successful service provided by Amazon.

Communication skills are vital at Amazon. The managerial team, employees, and the customers are always interacting with each other. This allows them to share their information and wishes. If there is any new idea, it can be evaluated by the Amazon team. Also by communicating with customers it makes it easier to understand and respond to their needs and as a result it makes Amazon continue to grow. It is a win-win situation.

Being in communication, especially with customers, helped Bezos to see better what could be done to maintain customer satisfaction. This is why he was a pioneer in introducing new ways to improve the shopping experience such as one-circle shopping, product review information, purchase circles, e-mail alerts, recommendations, and wish lists.

Bezos with his employees are always ready to make changes to improve Amazon's services and customer satisfaction. This is necessary, especially in this very competitive environment. Competitors such as Barnes & Noble and Wal-Mart, who are also trying to get a share of the on-line retail market, keep the Amazon team busy. However, the leadership and managerial skills of Jeff Bezos has made Amazon the leader in this space, and people believe it will remain a leader in the market. This image makes customers feel more secure and makes them even more willing to shop at Amazon.

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Should there be an Individual Flat Tax?The Pro Side

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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.

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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The Rural Health Clinic Services Act of 177 authorized the first Medicare coverage of PA services. Since 177, a wealth of reform has revolutionized coverage of PA services. Medicaid currently reimburses all medical services rendered by PA's at either an equal or slightly lower rate than that paid to physicians. Private insurers cover PA services for the most part, as long as they are part of the supervising physician's bill or a part of a global surgery fee. Additionally, TRICARE reimburses all medically necessary services rendered by PA's at 85% of the Physician rate and 65% of the physician's fee when the PA is the first assist in surgery. When it comes to Medicare, the Balanced Budget Act of 17 (BBA) has provided PA's with the most expansive coverage to date (Third, 1).

Over the past twenty years Congress expanded Medicare Part B payment to cover services rendered by PA's only in hospitals, nursing facilities, rural Health Professional Shortage Areas (rHPSA), and surgery as first assist. Since the enactment of the BBA on January 1, 18, PA coverage has been expanded even further. Some important changes to Medicare coverage resulting from the BBA involve the removal of practice location restrictions, increased reimbursement rates, independent contractor arrangements, and the issuance of provider numbers. The removal of the restrictions on the type of areas and settings in which PA's can serve and still be covered by Medicare is one change authorized by the BBA that has made a large impact on the PA profession. PA's can now practice in all settings, i.e. hospitals, nursing facilities, homes, offices, clinics, and surgical first assisting, and still be reimbursed by Medicare. Another change in Medicare reimbursement is the new fee schedule for PA's. In all settings, PA's are now reimbursed at 85% of the physician fee schedule. In some settings, this is an increase. Prior to the BBA, PA services in the hospital setting were reimbursed at 75% and PA services as surgical first assist were reimbursed at 65%. Under the BBA, PA's can now opt to select a W- or an independent contractor employment arrangement, however payment is only made to the PA's employer regardless of the employee arrangement(Expanded, 1-). An additional change in Medicare policy is the new requirement that PAs who serve Medicare patients have a provider identification number (PIN). Services can now be billed separately under the PAs own PIN (Moore, 1). Lastly, Medicare altered some of their billing requirements. Prior to 18, PAs were directed to use modifier codes to discriminate services rendered in hospitals, nursing facilities, and rHPSA. This is no longer a Medicare requirement. The only time PAs must use a modifier code is when they first assist in surgery (Expanded, 1-).

An important billing issue that remained unchanged by the BBA is the ability of PAs to bill "incident to". Medicare considers services rendered "incident to" as "services furnished as an integral although incidental part of a physician's personal professional services" (Third, ). A PA can bill "incident to" if the following conditions apply the service must be medically necessary, it must be usually performed in a physicians office, and it must be within the PAs scope of practice; the physician should be on-site when the service is rendered, and the physician must personally see the patient on the patient's first visit; and the PA can not be an independent contractor (Third, ). The benefit of billing "incident to" is that if all of the above requirements are met, Medicare will reimburse the service rendered at 100% of the physician fee schedule. Usually billing "incident to" is advantageous because it generates more revenue for the practice. Not only is more revenue in general a good thing, it will also make the PA a more valuable member of the practice because he/she can generate the same monetary gains for the practice as another physician could, while employing a PA costs the practice less than hiring another physician.

The AAPA is very attentive to the current reimbursement issues facing today's PAs. Although over the past two decades the PA profession has had many victories when it comes to reimbursement, the profession still has compensation concerns. A noteworthy reimbursement issue tackled by the AAPA in the 00 was the elimination of split billing by Medicare. Previous to October 5, 00, PAs and their supervising physicians had to bill separately for evaluation and management (E/M) services provided by both clinicians on the same day. The new policy allows the physician and PA to share visits made to the same patient with the combined work covered at 100% of the fee schedule. The new procedure does not extend to hospital procedures. The clinician who does the majority of the procedure is the individual whose name and number should be billed (Medicare, 1). Additionally, the Academy was successful in making it easier for PAs to enroll with Medicare and they have created a web-based education program on reimbursement issue for PAs available at www.aapa.org/gandp/reimburs-issues.html (Crane, ).

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