Writing an event Essay Example | Topics and Well Written Essays - 1000 words

Writing an event - Essay Example The intricacies of a busy family life then was the culprit for my entering school almost two months after the official opening of classes. I gathered, they just forgot. I can still remember the fear I have inside with my heart throbbing ferociously. There I was in my crisp new uniform with a heavy bag loaded with books sheepishly creeping in the classroom accompanied by my mother. Her warm hands clasp my cold sweaty palms. There she was, the teacher, smiling and beckoning me to her side. She briefly made a short, rather loud introduction in front of those staring, rather, glaring eyes attached to little children seated in their respective desks. I somehow wondered how in the world did I get an instant desk. And how come they all seem to know each other – whispering to each other (aloud) –when I could hardly recognize any of them? My mother started to bid me goodbye but I refused to get my sweaty hand’s grasp out of her warm palm. No, mommy! Don’t leave me here with these strangers all staring at me like I am some alien from another world – so I thought. With relentless reassurance from Miss Cruz (who started to take my hand off from my mother) and my mom who promised she would stay only outside the classroom where I can still see her and wait until classes are over – did I finally succumb. Anyway, they added, recess is almost near. What is the world does that mean? I wondered. After being seated, a girl right beside my desk, in braids and spectacles, Rebecca, started to talk to me. She asked me what my name was and offered to assist me in the topic they were discussing when my entrance rudely interrupted them. She appeared friendly and her spectacles prevented me from seeing her stare. After that tragic, drastic, nerve-wrecking day, as a naà ¯ve girl of five, I started my academic journey of which until now, several challenging years after, I still

Inquiry Based Project for Literacy Learning Assignment

Inquiry Based Project for Literacy Learning - Assignment Example †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 11 Reference list†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 13 Abstract According to Talay-Ongan, literacy learning is a continuous process that needs consistency to have apt performance. This is especially so when it comes to youngsters that need to grasp enough information in accordance to learning. Therefore, children between the ages of five to eight have to be given ample assistance in coming up with a developed learning. The person in control of their learning, especially teachers are to encompass all developmental approach to students to make a perfect learning practice. This will assist the students at this tender age to amass enough opportunity to make better educational standards. The use of balanced approach to development is a system that has been noted to reflect plausible results to the concerned students. The students end up having a balanced learning experience that institutes greater learning, especially when the children are growing up (Talay-Ongan, 2004). This shows why many students with balanced developments during their initial learning have better performance as compared to students with reduced keenness during their initial learning stages. Therefore, it is a prudent approach to design a succinct development project that could be used with the children at their tender ages. This will assist in amassing enough knowledge that could be used in the course of their learning. In addition to this, appraising the developmental project is a point that will reflect a better approach to educational standards. 1.0 Theoretical Perspectives and Rationale Theoretical perspective and rationales are used to ensure there is better performance in accordance to the learners. They are used to measure the performance and effectiveness of the learning in accordance to the youngsters. In this design, the decision was to engage in reading of different texts during the learning. The language has a variety of phonics used to make a difference between the sounds and the letters. This is the initial stage that should be mastered by children during their early ages of growing. Therefore, there is need to have a reelection of the stated phonics, in every language. Though some languages have the same phonics with different pronunciation, banking on the ostensible language is an appropriate measure. This states why people from different continents spell and read the same word in a totally different pronunciation (Talay-Ongan, 2004). This is basically due to their induction in the phonics of their basic language. It is widely known as a

The Factors Determinant Tax Revenue In Malaysia

The Factors Determinant Tax Revenue In Malaysia INTRODUCTION Malaysia is a federation of 13 States and the Federal Territories of Kuala Lumpur and Labuan. The Federal Constitution contains special provisions regarding sources of revenue that are assigned to the Federal and the State governments. Those that are assigned to the State governments include revenue fom land, forest, mining, entertainment, water supply, bank interests, returns from investments, fines including forfeitures (other than imposed by Federal Courts) and fees for licences and permits (but not licences relating to motor vehicles and registration of businesses). All other revenues, not specifically assigned to the states, are Federal Government revenues. Taxation become crucial economic tools to govern economics for any country, especially to developing countries like Malaysia. With the rapid trend toward globalization and internationalization, the pattern of tax revenues and economic growth accross countries has become a significant concern to economists. Recently, Malaysia has also performed well and shows the similar growth pattern in economy. Therefore, fund collected from taxation used by the government to provide facilities for its population and for the development of the nation. Other than that income tax is one of the surest way to make sure the Government fund is available for spending. Inland Revenue Board (IRB) has play their main role as an agent of Malaysian Government and to provide services in administering, assessing, collecting, and enforcing payment of income tax and other revenue as may be agreed between Government andd the Board. For many years, the Inland Revenue Board (IRB) has presumed that its activities promote better tax collection starting from Official Assessment System (OAS) until Self Assessment System (SAS). Malaysia Federal Government revenues are broadly classified as tax revenues, non-tax revenues and non-revenue receipts. Tax revenues include both Direct and Indirect Taxes. Direct taxes are collected by the Inland Revenue Board (IRB) and includes taxes such as income tax on individuals and corporations, petroleum income tax, stamp duty and real property gains tax. While for indirect taxes the responsibility of collection is taken by the Royal Customs and Excise Department. Indirect taxes include import duties, export duties, excise duties, sales tax, service tax and last but not least; goods and services tax (GST) that replace sales tax and service tax. Non-tax revenues of Malaysian Government consists of fees for issue of licences and permits, fees for specific services, proceeds from sale of government assets, rental of government property, bank interests, returns from Government investments (including gains from sales of investments) fines and forfeitures. The non-revenue receipts consist mainly of repayments and reimbursements such as refunds of overpayments in previous years and repayment of loans from the Federal Governments Consolidated Fund (Revenue Account) received from other Federal Government Agencies and State Governments. The trend of tax collection in Malaysia is inconsistent, changing upward and downward depending upon economic conditions. However, over a 30 period, most years show an increasing incremental in total collection. The exceptions are when there is an abnormal economic condition such as financial crisis, war or increase in world oil prices. During the early stages of its development which is in year 1960, Malaysia similar with most developing countries relied heavily on indirect taxes accounted for 76.7% (Kasipillai, 2006). However as the economy developed and with the tax reform less reliance was placed on indirect tax which starting from year 1999 the major contribution to government revenue is come from direct tax (69%). In 2008 the collection of direct tax represents 52% of the Government total revenue (Economic Planning Unit, Ministry of Finance and Bank Negara Malaysia). It is believed that the encouraging growth in Gross Gomestic Product (GDP) in 2009 stood at 23% contribute positively to the national revenue collection (9MP). After brief introduction the remainder of this paper is structured as follow. Chapter 2 provide some sort of literature review regarding all the variables included in this research. Chapter 3 consist of research methodology and design, data collection, theoretical framework, hypothesis statement, and data analysis. Chapter 4 provides data description and result analysis and finally in section 5 gives conclusion and summary of the study. BACKGROUND OF STUDY Tax is the main sources of income for government. Tax is defined as a fee charged (levied) by a government on a product, income, or activity. If tax is levied directly on personal or corporate income, then it is direct tax. If tax is levied on the price of a good or services, then it is called an indirect tax. Malaysia is a very tax friendly country compared than the others. Income tax comparaly low and many taxes which are raised in other countries, do not exist in Malaysia. All earnings of companies and individuals acccumulated in, derived from or remitted to Malaysia are liable to tax. Government will used this tax revenues to fund all spending made by government in order to achieve an economic growth and also to promote a sound of economy. Government will present their budget in Parliament around September each year. Determination of budget is based on estimation of government revenue and spending. An increase in government revenue will increase the allocation for government spending. The tax rate is one of the components in government budget. The government will decide whether to increase or decrease the tax rate or to remain unchage based on the goals of government in each budget every year. Definition Of Terms Gross Domestic Product (GDP) Gross domestic product (GDP) is the market value of all final goods and services produced within a country in a given period of time. It is also define as an economic measurement that monitors the overall income and output of a country. It is a way to interpret the overall prosperity of the economy. It is culculated on an annual basis with quarterly updates. The data produced by GDP is interpreted in number of ways. Some use it to measure the productivity of the country, in that it shows how much product was produced and sold. Others use it to measure the general health of the economy and the standard of living of those living in it. Inflation Rate Inflation rate is a measure of inflation, the rate of increase of a price index. It is the percentage rate of change in price level of time. The rate of decrease in the purchasing power of money is approximately equal. The used of inflation rate is to culculate the real interest rate, as well as real increases in wages. When interest rate are high, fewer people and businesses can afford to borrow and it will usually slows the economy down. Unemployment The definition of unemployment is an economic condition marked by the fact that individuals actively seeking jobs remain unhired. Unemployment is an important measure of the economys strength. A high unemployment rate generally indicates an economy in recession with few job opportunities, while a low unemployment rate points to an economy running at or near full throttle. Openness The meaning of openness has become similar to the notion of free-trade, that is a trade system where all trade distortions are eliminated. Openness also means the extent to which an economy is open to trade, and sometimes also to inflows and outflows of international investment. The openness here means trade openness that consist of imports and exports from a large percentage of GDP. PROBLEM STATEMENT Malaysia is facing budget deficit every year since government expenditure exceed government revenue. If the governments budget are not sufficient, some of the macroeconomic factors cant be achieved. Government cannot reduce unemployment and inflation rate and also cannot increase the economic growth and promote currency stability if they cannot reach a sufficient budget to cover all the expenditure. Tax is the main component of government revenue that will use to finance all the government expenditure to stabilize the economy. The expenditure here means the used of governments revenue for the development and operational expenditure that will bring an economic growth. This study is undertaken to discover factors determinant of tax revenue which are independent variables namely Gross Domestic Product (GDP), inflation rate, unemployment and openness (trade) on dependent variable which is tax revenue. It tries to grasp those variables volatility impact on tax revenue in a given economic environment and horizon. Besides, this study was brought up to strenghten tho prove of previous similar study. However, due to the changing environmentof the economy, past researchers cannot be deem a suitable for current application. There is a need to revise the findings from the previous researchers, so it is consistent with current economic situation. The horizon of the research will cover from 1995 to the ending 2009. From this, all the indpendent variables are important towards dependent variable. Therefore the problem statement for this study is which variables that have strongly positive significant relationship towards tax revenue? RESEARCH QUESTION In order to realize the factors determining tax revenue, this question must be taken into consideration. The question is: What is the relationship between GDP and tax revenue? What is the relationship between Inflation rate and tax revenue? What is the relationship between Unemployment and tax revenue? What is the relationship between Openness and tax revenue? This question must be taken into consideration because the questions will answer the overall study and to make sure whether the problem lies within this factor or the others factor. OBJECTIVES OF STUDY General objectives The general objective of this study is to identify the factors determine tax revenue in Malaysia from year 1990 to 2009 which is 20 years. Specific objectives To know what are the factors that will increase or reduce the total tax revenue collected by government. To determine whether growth in GDP significantly affect tax revenue collected by government. To determine whether inflation in Malaysia significantly affect tax revenue collected by government. To determine whether unemployment in Malaysia significantly affect tax revenue collected by government. To determine whether the degree of openness in Malaysia significantly affect total tax revenue collected by the government. SIGNIFICANCE OF STUDY This research study can help the researcher to determine the most significant independent variables to the dependent variable. From this study, it can help the relevant parties to know which variables can give influence to the tax revenue collected government. The findings from this research can provide the information to the other researcher for future research that is similar or related with this study. SCOPE OF STUDY The scope of study is as follow: This study focus on factors determining tax revenue collected by government. The data will be collected from 1990 to 2009 which is twenty years in yearly. Four variables are choosen which are GDP, inflation rate, unemployment, and openness. Software that used as a regression tool is Statistical Package for Social Science (SPSS) 16.0. LIMITATIONS OF STUDY Cost Cost also becomes one of the limitations in doing this research because the researcher needs to bear all the cost and expenses in completing this research without getting any sponsorship. The cost that incurred such as stationeries expenses, photocopying, printing, transportation expenses and others are fully support by the researcher. Choice of Variables Choice of variables is the other limitation of the study. There have many variables that are determinants tax revenue and the researcher need to choose the exact variables so that it is suitable with the dependent variable. The variables that are choosen in this study are GDP, inflation rate, unemployment, and openness. Data Collection Data collection is one of the limitation of the study. The data covered a period of twenty years which is from 1990 to 2009 in yearly. Besides that, there have difficulties while choosing the exact journal and literature review that are strongly support all the variables. Accuracy of Data Accuracy also become a limitation of the study. Researcher used secondary sources in conducting this stdudy to collect data. The secondary sources such as annual reports, books, article, journal that the researcher found from internet and library. So, the accuracy of data depend from all the secondary sources that found in various materials. It means that, the researcher trying to maintain the originality and quality of the journal but the data needed depend on the materials. CHAPTER TWO 2.0 LITERATURE REVIEWS The amount of literature that directly deals with an analysis of factors that determine tax revenue collected by government in Malaysia is fairly limited. Minea and Villieu (2009), in their research show theoretically that a tighter monetary policy should induce the government to improve institutional quality in order to limit the erosion of tax revenue. The model developed by them exhibits two interesting results. First, by finding an inverse relationship between the level of effort and the inflation target, the authors show that the lower the inflation target is, the higher the governments effort in enhancing the quality of its institutions will be. In other words, by setting a lower inflation target, the supra-authority encourages the fiscal authority to intensify its effort to implement a more efficient tax-collecting administration in order to recoup the loss of seigniorage revenue due to a tighter monetary policy. Effectively, a decrease in the inflation target reduces the interval in which governments effort is minimal and increases the interval in which the effort in improving institutional quality is maximal. To conclude, it i s important to note that the incentive of the government to improve the collection of tax revenue could be nonetheless diminished by a significant decrease of inflation rate. Huang and Wei (2006) extended the model developed by modifying the principal-agent setup and by incorporating an indicator of financial development and social welfare function. They conclude that, conditionally to the cost of institutional reforms, pursue a low inflation target encourages the government to increase the performance of its tax collection system. Therefore the adoption of Inflation Targeting in emerging countries is expected to exert a positive effect on tax revenue collection. Indeed, empirical literature has provided evidence that tax revenue is negatively affected by inflation, the so-called Olivera-Tanzi effect (Tanzi, 1992). This inverse relationship is usually explained by the fact that the real value of tax revenue is erode by inflation, since it exists for some tax categories a time-lag between the date of imposition and the effective collection of these taxes. Therefore, by theoretically maintaining inflation at low levels, and therefore by increasing the real value of tax revenue, Inflation Targeting may attenuate the governments tax collection effort. Lucotte (2010), used a methodology suggested by Dehejia and Wahba (1999) which consists of dropping treated observations whose the propensity score is higher than the maximum or smaller than the minimum in the control group. The result shows that the estimated average treatment effect on treated (ATT) are all found to be positive and statistically significant. This suggests that, on average, Inflation Targeting has a quantitatively large and statistically significant impact on increasing public revenue in emerging market economies. This result largely support their hypothesis that the adoption of Inflation Targeting may encourage the government to improve the collection of tax revenue. Clausing (2007), analyze the impact of the size and the profitability of the corporate sector on revenues from corporate tax. The result of her regression analysis confirm that the share of the value added of the corporate sector, profit level GDP per capita and GDP growth have a positive impact on revenues from corporate tax, whereas the unemployment level has a negative impact. Kubatova and Rihova (years of study are not stated), found that all of their examined factors (GDP growth, inflation and unemployment) were statistically significant. Along with the growth of GDP comes the growth of revenues from corporate tax. Inflation also has a similar effect. Conversely, higher unemployment leads to a decrease of the revenues from corporate tax. Qazi (2010), in his paper attempts to search the determinants of tax buoyancy of 25 developing countries. He found that growth in import and manufacturing sectors have positive and significant impact on tax buoyancy which shows with the increase in growth of import sector tax revenue collection increases through import duties, tariff, sales tax on import stage and withholding income tax at import stage. Saeed, Ahmad and Akhtar (2010), have studied the impact of corruption index on the tax revenues over 27 developing countries and use annual data for the 2002 à ¢Ã¢â€š ¬Ã¢â‚¬Å" 2006 periods found that GDP per capita is positive but it is significance at 12 percent level. The coefficient of the ratio of exports and imports (openness) to GDP is positive but not significance at even 10 percent level. CHAPTER THREE 3.0 RESEARCH METHODOLOGY AND DESIGN RESEARCH DESIGN 3.1.1 Purpose of Study The purpose of this study is to determine the factors determinant tax revenue in Malaysia namely Gross Domestic Product (GDP), inflation rate, unemployment and openness. 3.1.2 Research Interference Most of the data used in this study are obtained from the secondary sources from various resources that have been analyzed. The data are collected from an internet resources. 3.1.2.1 Accuracy and Data Reliability Multiple regression analysis and a correlation research design are selected as the method of this study in order to investigate the variables that are associated with the problem. Two random variables are positively correlated if high values of one are likely to be associated with high values of the other and negatively correlated if high values of one are likely to be associated with low values of the other known as correlation. A statistical method used with one dependent variable and more than one independent variable known as multiple regression analysis. Thus, the accuracy and the data reliability of the data may partly depend on the published materials. 3.1.3 Study Setting Secondary data from various resources have been analyzed. Research here is a field study where it is non contrive setting with minimial interference. 3.2 DATA COLLECTION In completing this study, data is the most important thing needed. From the data collected, the researcher can make analysis and interpret the output to find out the result. Secondary Data It refer to the data collected by someone for some other purposes. The sources include census reports, organizational records, surveys and annual reports. This secondary data used by the researcher to gain the idea and information to develop the literature review and complete this study. 3.2.1.1 Internet and website Google Search The major sources that the researcher choose to find and gather journal that related with this study. This website are useful to the reasercher because help the researcher to gain the information about this study. 3.2.1.2 Library Research The researcher find the journal and books through the library reserach. Some of the information from journals and published materials can be used as references to the researcher to get a better picture of the situation. THEORETICAL FRAMEWORK INDEPENDENT VARIABLES GDP Tax Revenue Inflation Rate DEPENDENT VARIABLE Unemployment Openness Figure 1.0: Theoretical Framework Based on the figure 1.0 above, it shows the relationship between the dependent variable which is Tax Revenue and the independent variables that includes Gross Domestic Product (GDP), Inflation Rate, Unemployment and Openness (trade). All these independent variables will be test to determine the relationship among these independent variables and dependent variables. 3.3.1 Priory Relationship 1. GDP and Tax Revenue : if GDP increase, the total tax revenue collected by government will also increase. This two variable have a positive relationship. 2. Inflation Rate and Tax Revenue : if an inflation rate increase, the total tax revenue collected by government will decrease. This two variable have a negative relationship. 3. Unemployment and Tax Revenue : if unemployment increase, the total tax revenue collected by government will decrease. This two variable have a negative relationship. 4. Openness and Tax Revenue : if the degree of openness increase, the total tax revenue collected by government will also increase. This two variable have a positive relationship. HYPOTHESIS STATEMENT The purpose of the hypothesis statement is to illustrates which of the hypothesis is most affect the dependent variable. The hypothesis are: H0 : GDP is not statistically significant to affect tax revenue in Malaysia H1 : GDP is statistically significant to affect tax revenue in Malaysia. H0 : Inflation is not statistically significant to affect tax revenue in Malaysia H1 : Inflation is indeed statistically significant to affect tax revenue in Malaysia. H0 : Unemployment is not statistically significant to affect tax revenue in Malaysia. H1 : Unemployment is indeed statistically significant to affect tax Revenue in Malaysia. H0 : Openness is not statistically significant to affect tax revenue in Malaysia. H1 : Openness is indeed statistically significant to affect tax revenue in Malaysia. DATA ANALYSIS In this study, the data analysis need to be explained clearly. The data also consists of independent variable and dependent variable which is GDP, inflation rate, unemployment and openness . Pearson coefficient of correlation is used to the extent of relationship among different variables. All the data has been analyzed by using Statistical package Science for Social (SPSS) program. The data will be examine by: Beta analysia (Coefficient) To find out the relationship between independent variables and dependent variable. Does the relationship exist or not. Coefficient of Determination (R-squared) To know how well the independent variables explain the variation of the dependent variable in the regression. T-Statistic Identify significant relationship of each independent variable with the dependent variable F-Statistic Testing the significance of the overall independent variables with the dependent variable Standard Error of Estimation (See) The objective is to identify whether a particular variableis significant at a certain level of confidence. Multiple Regression Analysis TR = f ( GDP, Inf, Un, Op )This technique will focus on a relationship between a dependent variable and one or more independent variable. The regression analysis help the researcher to understand how the typical value of the dependent variable changes when any one of the independent variable is varied, while the other independent variables are held fixed. TR = a + b1 GDP + b2 Inf + b3 Un + b4 Op + Ɇº Where: TR = Tax Revenue GDP = Gross Domestic Product Inf = Inflation Rate Un = Unemployment Op = Openness The dependent variable in the above equation is tax revenue while the independent variables are GDP, inflation rate, unemployment and openness. Beta Analysis (Coefficient) Beta analysis is a measurement used in order to find out the relationship between independent variables and dependent variable does exist or not. Therefore, if the result is positive that means the independent variables can explain the changes in the dependent variable. Coefficient of Determination (R ²) The coefficient of determination is a statistic that will give information the goodness of fit of model. It is a statistical measure of how well the regression line approximates the real data points. Is a descriptive measure between zero and one, indicating how good one term is at predicting another. The value of coefficient of determination is shown below: Range of R ² Strength of relationship No relationship with dependent variable 0.1 to 0.5 Weak relationship between independent variables and dependent variable 0.6 to 0.9 Dependent variable is strongly explained by independent variables 1 Dependent variable ia perfectly explained by Independent variables T-Statistic T-statistic is used to determine whether the significance between the dependent variable and the independent variables exists or not. If the computed T-stat is greater than book T-value, the independent variable is statistically significant or vice-versa. In order to get book T-value, the degree of freedom should be culculated at a 95% confidence interval. The degree of freedom can be calculated as follow: Degree of freedom = n à ¢Ã¢â€š ¬Ã¢â‚¬Å" k à ¢Ã¢â€š ¬Ã¢â‚¬Å" 1 Where: k = Number of Independent Variable n = Number of Observation The results for T-statistic: Accept H1, reject H0 If the computed t-statistic is greater than the book T-value at a 95% confidence interval. Reject H1, accept H0 If the computed t-statistic is lower than the book T-value at a 95% confidence interval. F-Statistic F-test is an overall test of the null hypothesis that group means on the dependent variable do not differ. It is used when comparing statistical models that have been fit to a data set, in order to identify the model that best fit the popultaion from which the data were sampled. F-test mainly arise when the models have been fit to the data using least squares. In order to get book F-value, it should be culculated at a 5% significant level. Formula for book F-value is as follow: Book F-value = FÃŽÂ ± (k à ¢Ã¢â€š ¬Ã¢â‚¬Å" 1, n à ¢Ã¢â€š ¬Ã¢â‚¬Å" k) Where: ÃŽÂ ± = Significant level (5%) k = Number of Independent Variable n = Number of Observation k à ¢Ã¢â€š ¬Ã¢â‚¬Å" 1 = Numerator n à ¢Ã¢â€š ¬Ã¢â‚¬Å" k = Denominator The result for F-Statistics: Accept H1, reject H0 If the computed F-Statistic is greater than the book F-value at 5% significant level. Reject H1, accept H0 If the computed F-Statistic is lower than the book F-value at 5% significant level. 3.5.6 Standard Error of Estimation (See) It is a measure of the dispersion of tthe data points from the regression line. Its objective is to identify whether a particular variable is significant at a certain level of confidence. Standard error can be measured in two ways: Using T-stat See = b t-stat Degree of freedom Df = n à ¢Ã¢â€š ¬Ã¢â‚¬Å" k à ¢Ã¢â€š ¬Ã¢â‚¬Å" 1 It is also useful in determining the range in which the dependent variable will point to a specified probability. CHAPTER FOUR 4.0 DATA DESCRIPTION AND ANALYSIS This chapter focuses on the data description and result analysis. All the data collected in this study were processed using Microsoft Office Excel and the SPSS program. Microsoft Office Excel was used to describe the performance of dependent variable and independent variables. SPSS program was used to analyze the data from the correlation and regression analysis. The method was used to analyze the data was Multiple Regression Correlation Analysis. A multiple regression analysis involves more than one independent variable. The process of evaluating is the same with simple regression, but in order to derive the estimated regression, a computer is employed due to the complex nature of data and time required. The presentation of findings is made to examine the relationship among independent variables (GDP, inflation, unemployment and openness) and dependent variable (tax revenue). This study used Multiple Regression Method Analysis which is the interpretation of Regression Analysis includes Beta Analysis (Coefficient), Coefficient of determination (R-Squared), T-statistics and F-statistics. 4.1 DATA DESCRIPTION Dependent Variable Figure 1 Independent Variables Figure 2 Gross Domestic Product is the value at current prices of the total annual output of final goods and services produced in a country. .. Figure 3 Inflation rate is the percentage annual increase in the general price level, commonly measured by the consumer price index (CPI) or some comparable price index. . Figure 4 Unemployment rate is Figure 5 Openness is 4.2 INTERPRETATION OF DATA AND FINDINGS 4.2.1 Research Analysis From the data obtained, it shows the result of regression output as stated in Table 1 as follows: Table 1 Variables Constant GDP Inflation Unemployment Openness Beta Analysis -144980.369 13.481 1657.557 5860.522 -572.845 T-statistics 8.284 5.562 3.435 2.643 7.017 R-squared : 0.990 F-statistics : 358.696 Standard error of estimation : 6122.50419 4.2.2 Regression Equation From the result obtained, we can derive the regression linear function as follows: General function: TR = f ( GDP, Inf, Un, Op ) Multiple Regression Equation: TR = a + b1 GDP + b2 Inf + b3 Un + b4 Op + Ɇº TR = à ¢Ã¢â€š ¬Ã¢â‚¬Å" 144980.369 + 13.481 GDP + 1657.557 Inf + 5860.522 Un à ¢Ã¢â€š ¬Ã¢â‚¬Å" 572.845 Op + Ɇº 4.3 RESULT OF FINDINGS 4.4.1 Beta Analysis (Coefficient) Beta analysis is a measurement used in order to find out whether a relationship exists between the independent variables and the dependent variable. Table 2: The result of beta analysis Variables Beta Analysis GDP 13.481 Inflation 1657.557 Unemployment 5860.522 Openness -572.845 Beta analysis for Gross Domestic Product (GDP) From the results obtained, it shows that when GDP increase by 1 unit, tax revenue will increase by 13.481 units. The increase in GDP will raised the total tax revenue collected by government. It shows that this two variable have a positive relationship and consistent with the economic theory. This is because .. Beta analysis for Inflation From the results obtained, it shows that an increase of 1 unit in inflation can

The Crusades Essay -- essays research papers

After the death of Charlemagne in 814 and the eventual collapse of his empire, Europe was under attack and on the defensive. Nomadic people from Asia pillaged eastern and central Europe until the 10th century. Beginning about 800, several centuries of Viking raids disrupted life in northern Europe and even threatened Mediterranean cities. But the greatest threat came from the forces of Islam. Eventually these threats became real. Battles broke out and these battles turned to wars spanning from 1095 to 1229; all this over one city, Jerusalem, on country, Israel, one land, the Holy Land. Islamic forces had already conquered North Africa, the eastern shores of the Mediterranean, and most of Spain by the 8th century. They also established bases in Italy, greatly reduced the size and power of the Byzantine Empire, and took over its capital, Constantinople. Islam was spreading even faster than the Islamic army was conquering. The five pillars of Islam appealed to many, as did the Koran and the founder of Islam, Muhammad. Eventually, Islam posed a threat of a rival culture and religion which seemed appealing and unstoppable. By the 11th century the balance of power began to swing toward the West. The church became more centralized and stronger from a reform movement to end the practice of kings installing important clergy, such as bishops, in office. Popes were able to effectively unite European popular support behind them. This greatly contributed to the popular appeal of the first Crusades. Europe's population was growing, its urban life was beginning to revive, and bot h long distance and local trade were gradually increasing. European human and economic resources could now support new enterprises on the scale of the Crusades. A growing population created more wealth therefore meant a greater demand for goods from elsewhere. Thus worldly interests coincided with religious feelings about the Holy Land and so the crusades began. Pope Urban II, in a speech at Clermont in France in November 1095, called for a great Christian expedition to free Jerusalem from the Turks, a new Muslim power that had recently begun actively harassing peaceful Christian pilgrims traveling to Jerusalem. These factors were genuine causes, and at the same time, useful justifications for the pope's call for a Crusade. As a result, Urban's speech appealed to thousands of people of all classes... ...cceed, however, in wrestling from Saladin control of a chain of cities along the Mediterranean coast. By October 1192, when Richard finally left the Holy Land, the Latin Kingdom had been reconstituted. Smaller than the original kingdom and considerably weaker militarily and economically, the second kingdom lasted for another century. In conclusion, the crusades were a very important part of European history that really affects the world. These people fought for what they believed in and, maybe, if they had not fought for what they believed in, we would practice Islam instead of Christianity. Though many people lost their lives and times were tough, balance of power was up for grabs, and it went on for so long, the crusades were fought over the Holy Land to preserve and protect the aspects of each side's religion. These first three crusades show, the best, how important they were to everyone and how they could have affected the world today. In the end I tried to summarize but also try to give points that most people did not know about the crusades that make them significant, important, and needed to understand how these people can fight over something like this land, The Holy Land.

Lessons from the Fog of War Essay

The War in Afghanistan was launched on October 7, 2001 by the United States and the United Kingdom in response to the September 11, 2001 Al Qaeda attacks. It marked the beginning of President George Bush’s Great War against Terrorism. The Iraqi War refers to the United States-led invasion of Iraq which began on March 20, 2003. The invasion was prompted by the common belief amongst the US-led coalition that Saddam Hussein had managed to achieve nuclear and chemical warfare capability that could fall into the hands of terrorists. In both the cases the United States and its allies have got bogged down in situations where it they can neither afford to pull out nor up the ante and charge forward. Robert McNamara who was the Secretary of Defense under President John F Kennedy and President Lyndon Johnson speaks about his experiences of war and the lessons he learnt from them during his eventful career in the award-winning documentary The Fog of War. The very title of the documentary is a statement on the nature of war which McNamara says is â€Å"so complex that it is beyond the capability of the human mind to fully comprehend it. † In the documentary, McNamara basically speaks about his experiences of the Cuban missile crisis and the Vietnamese War of the 1960s and 1970s. McNamara believes that the United States was able to avoid a war that would probably have turned nuclear and could still manage to get the Soviet missiles off Cuban soil primarily because it could empathize with its enemy. The United States was able to appreciate the exact political situation Nikita Khrushchev was in when the confrontation between the Soviet Union and the United States came to a head. In the face of his party hardliners Khrushchev needed a face-saving excuse to get out of Cuba and avoid a possible nuclear war. In the case of Vietnam, however, this was not possible as the United States did not know the Vietnamese well enough to be able to empathize with them. The situations in Iraq and Afghanistan are also similar to Vietnam. Did the United States and it allies care to know the Iraqis or the Afghans well enough to be able to empathize with them? In the case of Saddam Hussein, the United States failed to appreciate the political circumstances that guided the actions of the dictator and clubbed him together with the perpetrators of the 9/11 attacks. In doing so, they have created a situation which could have very well turned advantageous for the terrorists. The situation in Iraq is now quite the perfect breeding grounds for terrorists who see the United States and its allies as the enemy that wants to destroy them and their religion. In Afghanistan too, despite all claims that the United States may make, for the Afghan the every American represents an enemy who has bombed their homes and killed their near and dear ones. Referring to his tenure in Ford, McNamara gives the example of their effort to analyze accident data to device ways and means to provide safety to people in cars. Once they were able to get the accurate data, McNamara and his colleagues found that problems in packaging people in cars were the main cause of fatalities in accidents, and could come up with simple safety devices such as the seat belt which resulted in the saving of more than 20,000 lives every year in the United States alone. The importance of getting the data, and the accurate data, is quite evident in the case of Iraq and Saddam Hussein. Both the United States and the United Kingdom failed to obtain accurate data in the case of Iraq and also in the case of Afghanistan to a certain extent. With accurate data not being available, things were bound to go wrong. The very next lesson that McNamara speaks of in the documentary becomes immediately applicable in the case of both Iraq and Afghanistan – the fact that what we see believe in and see can often both be wrong. McNamara cites the example of the supposed torpedo attacks by North Vietnamese patrol boats on the US destroyer Maddox on August 2, 1964 and again on the Maddox and its sister ships on August 4, 1964. The August 2 attack was real enough, but President Johnson and the United States did not believe it to be true and chose to ignore it; the August 4 attacks were most probably conjured up by predisposed and stressed minds, but were taken to be real enough by the United State’s administration to launch attacks on North Vietnam. The dictum that we see what we choose to believe in is exemplified in the case of Afghanistan and Iraq. The United States believed that Iraq had manufactured nuclear weapons and that both Afghanistan and Iraq supported Islamic terrorists, and literally saw what they believed in. These attitudes precipitated both the Iraq and Afghanistan wars. The failure to find Saddam Hussein’s stockpile of nuclear arsenal proved the belief long, albeit too late. The deteriorating conditions in Iraq and Afghanistan and the continued resistance of the people have also made it clear that the populations under seize hate the occupation forces not because Iraqis and Afghans are terrorists but because they perceive the Americans as aggressors. And more and more of the occupied people turn towards the terrorists. Thousands of people have died from both sides of these wars. McNamara however feels proportionality should be a guideline of war. That raises the question whether the destruction of the Iraqi and Afghan societies and deaths of the thousands of American soldiers on the battlefield can be justified proportionally by the objectives that these wars hope to achieve. The end of global terrorism would demand a heavy price, but is this the right price to pay? McNamara says that one has to engage in evil in order to do good, the deaths and destruction in Iraq and Afghanistan could very well be the necessary evil to achieve the good of ridding the world of terrorism and making it a far more safer and secure place for the future generations. Yet human nature will never change, and McNamara admits that every general makes mistakes in wars. So are Afghanistan and Iraq mistakes, or they still shrouded in the fog of war?

Gastritis and Its Consequence

Gastritis is an inflammation of the lining of the stomach, and has many possible causes. [1]The main acute causes are excessive alcohol consumption or prolonged use ofnonsteroidal anti-inflammatory drugs (also known as NSAIDs) such as aspirin or ibuprofen. Sometimes gastritis develops after major surgery, traumatic injury, burns, or severe infections. Gastritis may also occur in those who have had weight loss surgery resulting in the banding or reconstruction of the digestive tract. Chronic causes are infection with bacteria, primarily Helicobacter pylori, chronic bile reflux, and stress; certain autoimmune disorders can cause gastritis as well. The most common symptom is abdominal upset or pain. Other symptoms are indigestion, abdominal bloating, nausea, and vomiting andpernicious anemia. Some may have a feeling of fullness or burning in the upper abdomen. A gastroscopy, blood test, complete blood count test, or a stool test may be used to diagnose gastritis. Treatment includes taking antacids or other medicines, such as proton pump inhibitors or antibiotics, and avoiding hot or spicy foods. For those with pernicious anemia, B12 injections are given, but more often oral B12 supplements are recommended. Many people with gastritis experience no symptoms at all. However, upper central abdominal pain is the most common symptom; the pain may be dull, vague, burning, aching, gnawing, sore, or sharp. Pain is usually located in the upper central portion of the abdomen, but it may occur anywhere from the upper left portion of the abdomen around to the back. Other signs and symptoms may include: †¢ Nausea Vomiting (if present, may be clear, green or yellow, blood-streaked, or completely bloody, depending on the severity of the stomach inflammation) †¢ Belching (if present, usually does not relieve the pain much) †¢ Bloating †¢ Early satiety Loss of appetite †¢ Unexplained weight loss Acute Erosive gastritis is a gastric mucosal erosion caused by damage to mucosal defenses. Alcohol consumption does not cause chronic gastritis. It does, however, erode the mu cosal lining of the stomach; low doses of alcohol stimulate hydrochloric acid secretion. High doses of alcohol do not stimulate secretion of acid. NSAIDs inhibit cyclooxygenase-1, or COX-1, an enzyme responsible for the biosynthesis of eicosanoids in the stomach, which increases the possibility of peptic ulcers forming.. Also, NSAIDs, such as aspirin, reduce a substance that protects the stomach called prostaglandin. These drugs used in a short period are not typically dangerous. However, regular use can lead to gastritis. Chronic Chronic gastritis refers to a wide range of problems of the gastric tissues. The immune system makes proteins and antibodies that fight infections in the body to maintain a homeostatic condition. In some disorders the body targets the stomach as if it were a foreign protein or pathogen; it makes antibodies against, severely damages, and may even destroy the stomach or its lining. In some cases bile, normally used to aid digestion in the small intestine, will enter through the pyloric valve of the stomach if it has been removed during surgery or does not work properly, also leading to gastritis. Gastritis may also be caused by other medical conditions, including HIV/AIDS, Crohn's disease, certain connective tissue disorders, and liver or kidney failure. [10] Diagnosis Often, a diagnosis can be made based on the patient's description of his or her symptoms, but other methods which may be used to verify gastritis include: †¢ Blood tests: †¢ Blood cell count †¢ Presence of H. pylori †¢ Pregnancy †¢ Liver, kidney, gallbladder, or pancreas functions †¢ Urinalysis †¢ Stool sample, to look for blood in the stool †¢ X-rays †¢ ECGs †¢ Endoscopy, to check for stomach lining inflammation and mucous erosion †¢ Stomach biopsy, to test for gastritis and other conditions Treatement Over-the-counter antacids in liquid or tablet form are a common treatment for mild gastritis. Antacids neutralize stomach acid and can provide fast pain relief. When antacids do not provide enough relief, medications such as cimetidine, ranitidine, nizatidine orfamotidine that help reduce the amount of acid the stomach produces are often prescribed. [15] An even more effective way to limit stomach acid production is to shut down the acid â€Å"pumps† within acid-secreting stomach cells. Proton pump inhibitors reduce acid by blocking the action of these small pumps. [15] This class of medications includes omeprazole, lansoprazole, rabeprazole, andesomeprazole. Proton pump inhibitors also appear to inhibit H. pylori activity. Cytoprotective agents are designed to help protect the tissues that line the stomach and small intestine. They include the medications sucralfate and misoprostol. If NSAIDs are being taken regularly, one of these medications to protect the stomach may also be taken. Another cytoprotective agent is bismuth subsalicylate. Many people also drink milk to relieve symptoms, however the high calcium levels actually stimulate release of gastric acid from parietal cells, ultimately worsening symptoms. In addition to protecting the lining of stomach and intestines, bismuth preparations appear to inhibit H. pylori activity as well. Several regimens are used to treat H. pylori infection. Most use a combination of two antibiotics and a proton pump inhibitor. Sometimes bismuth is also added to the regimen. The antibiotic aids in destroying the bacteria, and the acid blocker or proton pump inhibitor relieves pain and nausea, heals inflammation, and may increase the antibiotic's effectiveness.

MY BONDAGE AND MY FREEDOM essays

MY BONDAGE AND MY FREEDOM essays The book My Bondage And My Freedom, one of Frederick Douglasss many biographies, attempts to put into perspective his views and experiences on slavery. Born in the year 1817, Frederick Douglass lived not with his mother and father like the white children of that era would, but with his grandparents. Living with them it was a long time before he knew himself to be a slave. As he began to mature in age and understanding he began to realize that the house and land he had grown to love, belonged not to his loving grandparents but to one his grandmother always referred to as Old Master. Understanding this also brought the knowledge that his grandmother, himself and all the other children around belonged not to themselves as freemen but to Old Master. Even through all this, still did he not realize what it meant to be a slave until around the age of seven or eight when he was carried to Old Masters plantation where he was to begin the labors expected of him. At the change of scene he was introduced to brothers and sisters he hadnt before met or seen. He was expected to treat them as long lost relatives he had once again discovered but to do this he would have had to know about their existence and spent time with them before now. His brothers and sisters did their best to help him get adjusted to the way of life he was now expected to live in but he was still a child and real labors werent to be thrown on his shoulders for a while longer. Although he was the property of Old Master throughout his life he would call many people master. At around the age of ten he was sent to Baltimore to live with a relative of Old Master, Master Hugh Auld. For the first time, he was living in a big city and got to see the differences between city slaves and country slaves. City Slaves had life a bit easier because not everyone in the city owned slaves...