Free Essays on Should Marajuana Be Leaglized

Should cannabis be legalized? I think so. If you agree with me then read this article. If you don’t, then read it anyway. It might teach you a thing, or two, about reality. Cannabis, weed, grass, and marijuana; they are all the same: completely harmless, and completely misunderstood. 260 million people worldwide use it for its potential advantages. Those who don’t use it are missing out. In 1973, the drug was banned from use in Britain, much to the dismay of its users. For twenty-seven years, people have fought for the right to use it as a drug, unsuccessfully. Read on to find out the mistake that we have made. The first point that politicians raise is that cannabis has a worse effect on the user than tobacco in cigarettes. This is also the first point at which they stumble. Cannabis is ten times worse for the lungs when mixed with tobacco, but alone, cannabis does not cause any negative effects such as those of cigarettes. However, a cigarette does not simply contain tobacco. It also contains over 2000 other chemicals, such as tar and nicotine, which affect the body in negative ways. As for alcohol, not only can it affect the body in the long term, but there is also a risk in ‘drink-driving’. Far more people die, at present, under the effect of alcohol and cigarettes than die from cannabis. And, very importantly, both cigarettes and alcohol are addictive, whereas, it is impossible to become physically addicted to cannabis. It is also impossible to over-dose on cannabis, and people who die after taking it, die of their own stupidity. One claim is that, if cannabis were legalized, the tobacco companies would jump at the chance to produce tobacco-based reefers so as to get more young people addicted to smoking tobacco. I feel this is true. However, if someone is buying cigarettes, they are buying them for the pleasurable effects that come with them. If they are buying cannabis, they are buying it for exactly the sa... Free Essays on Should Marajuana Be Leaglized Free Essays on Should Marajuana Be Leaglized Should cannabis be legalized? I think so. If you agree with me then read this article. If you don’t, then read it anyway. It might teach you a thing, or two, about reality. Cannabis, weed, grass, and marijuana; they are all the same: completely harmless, and completely misunderstood. 260 million people worldwide use it for its potential advantages. Those who don’t use it are missing out. In 1973, the drug was banned from use in Britain, much to the dismay of its users. For twenty-seven years, people have fought for the right to use it as a drug, unsuccessfully. Read on to find out the mistake that we have made. The first point that politicians raise is that cannabis has a worse effect on the user than tobacco in cigarettes. This is also the first point at which they stumble. Cannabis is ten times worse for the lungs when mixed with tobacco, but alone, cannabis does not cause any negative effects such as those of cigarettes. However, a cigarette does not simply contain tobacco. It also contains over 2000 other chemicals, such as tar and nicotine, which affect the body in negative ways. As for alcohol, not only can it affect the body in the long term, but there is also a risk in ‘drink-driving’. Far more people die, at present, under the effect of alcohol and cigarettes than die from cannabis. And, very importantly, both cigarettes and alcohol are addictive, whereas, it is impossible to become physically addicted to cannabis. It is also impossible to over-dose on cannabis, and people who die after taking it, die of their own stupidity. One claim is that, if cannabis were legalized, the tobacco companies would jump at the chance to produce tobacco-based reefers so as to get more young people addicted to smoking tobacco. I feel this is true. However, if someone is buying cigarettes, they are buying them for the pleasurable effects that come with them. If they are buying cannabis, they are buying it for exactly the sa...

Let the T-Shirt Speak!

Let the T-Shirt Speak! Everyone loves cool T-Shirts! And the more personal it is, the better it looks on you. You want it to be unique, unlike those boring brand T-Shirts bought on sale. So, if you do not want to shop and buy, you need to create one. However, figuring out how to design the perfect T-Shirt that adequately reflects your character and preferences is no simple task. Fortunately , in this article we’re going to give you some tips to help you on your journey to T-realization. Enjoy! Think Anthropomorphically What animal are you? What’s your â€Å"totem† animal? What animal or critter speaks for who you are or could stand for your cause? What animal would make the perfect mascot on your T-Shirts? Now, once you figure out the animal it’s time to give it a little personality through its body language and facial expression. While it definitely takes some finesse, furry brand icons can work magic with T-shirts without having to say or do much. Think about it. Approach it Like a Marketer Not only do you want to like your t-shirt, but it wouldn’t hurt if others found it pleasant as well. That is unless your goal is to be a walking eye-sore (more on this in a sec). Of course T-Shirts are T-Shirts are T-Shirts, but there are a few essentials to keep in mind: Fit: If they fit well, they look better (unless someone’s rocking a huge beer gut or something). Don’t get so lost in the aesthetic phase you forget that if it doesn’t fit, the design doesn’t matter. Placement: Where you place words and graphics means everything, and no, it doesn’t have to be in the typical spots. Be creative! There are no rules when it comes to placement. Fabric: It makes huge difference! Play with as many options as possible to see what will compliment your statement or t-approach the best. It’s not from afar that people fall in love with T-Shirts, but up close and personal. Use Minimalism to Make Grand Statements Absolutely no one really likes loud T-Shirts. Those are the kind of shirts we wear in the privacy of our own dorm rooms, or to the lake or something. When the T-Shirt matters, it should speak eloquently and elegantly without really saying much. Get it? Keep statements tight and graphics under control. It’s Not All about YOU! The way we view ourselves and our T-shirts fades away in comparison to how others view us and our T-Shirts, right? Besides, once out and about they’re a part of the landscape and people will be subjected to them whether they like it or not. At the end of the day it’s about the human being inside the gentle folds and stitching that matters. Think about it before you print something outlandish or gaudy. Again, minimalism always makes the grandest statements both in word and in terms of graphics. Keep your eye on the ball and remember that if the T-Shirt sucks, you aren’t going to look cool in it either most likely. Humor and Tact Should be Subtle Irony and silence are the keys to humor. Irony is often soft-spoken and incredibly easy to grasp. That’s why it’s so freaking hard to create fictional irony! Think about the little quips and advertising slogans that seared themselves into your mind over the years. What do most of them have in common? They’re creative and often ironic ways of presenting or looking at certain information. Subtlety. Tact. Humor. These are the types of slogans and sayings that people can choose to get behind and wear literally on their sleeves. It’s about making people do two things: think and smile. We’re Not in the 60’s Color. It can be your best friend or your fierce enemy. It can attract the eyes or shun them. It can engage the mind or completely turn it off. It can dazzle and confuse. You must walk a fine line between choosing a color that works by itself given the style of the shirt, and a color that works with the wording and graphic design. No one said it would be easy. However, following these tips will lead you to creating the formula of your best and most personal T-Shirt, unique and one of its kind. The practice will save your backside. Good luck with your Ts!

Binge Drinking In College Students Research Paper

Binge Drinking In College Students - Research Paper Example The blood- alcohol content in her body during the time of death was 0.52. This was six times more than the legal adult intoxication limit as per the law in California. The girl measured 5 feet 2 inches in height. She weighed about 100 pounds. According to the toxicology report the girl had drank an equivalent of one pint of whiskey in an hour to get to this blood –alcohol content rate. There were more such reports of alcohol related deaths from different campuses in the country during the last three years. These incidents and the series of research reports and surveys that followed prompted this investigation after much pre investigative research .The pre investigative research showed that the issue is wide spread in the United States and it is beyond race and gender among the young school / college students. Thus focusing on gender or race for this investigation seemed meaningless. But still, the investigation included more whites than other races almost at the percentage of 80-20, because the whites are in majority and because the issue is not a racially culture specific .More males were included in the investigation than females as of course males indulged in alcohol abuses more than the females, may be as a part of macho freedom and macho power evidently present in a male dominated society. Most of the youngsters included in the investigation indicated that it is the subculture that exists in the campuses in the United States that leads to alcohol abuses .When fresh students reach the campus, most of them away from home for the first time, they are very cordially invited for free beer parties. The ready availability of cheap alcohol especially beer is another factor that traps students into this drinking sub-culture in the campuses. Availability of cheap alcohol, according to students included in the investigation, tempts them to drink in private settings like dorms and fraternity parties. Alcohol

Environment Essay Example | Topics and Well Written Essays - 1750 words - 1

Environment - Essay Example The remedy of such issues needs responsible and careful use of scientific principles. Therefore, it is essential for the engineer to address issues in a professional manner that will ensure there are minimal or no effects towards the environment (Brown, 2002). The purpose of this paper is to show the role of engineers in maintain a healthy environment suitable for the living of human beings. The paper will tackle how engineers are working hand in hand with environmentalist to make sure that their activities do not affect the ecology. Additionally, the paper will look at the role of engineers in recycling waste products that have the potential of being re-used and how they are trying to substitute the use of organic materials with plastics. For another thing, the role of engineers in developing the old methods of engineering that had environmental and health effects to new methods that are safe will be taken into account. Lastly, the paper is going to tackle on renewable sources of energy that can be used so as to save energy and meet the needs of the accruing world population in the years to come. Dumping of chemical wastes in the water, soil and air directly lead to the pollution of rivers and air, and automotive and industrial smoke. Urban development and housing have numerous ecological consequences; the process of building a house consumes energy and raw materials, and the subsequent expansions affect the extensive environment. The energy necessities of housing contribute extensively to global warming. The Generation of dangerous gases and other waste materials, and the release of harmful materials from the different stages of nuclear fuel phases results in global warming (Bell, 2011). Environmentalists and engineers need to work in harmony more than in the ancient times. Ecologists and other ecological scientists must work together with the engineers so as to define the necessities of significant environmental processes and conditions

Doctrine of consideration Article Example | Topics and Well Written Essays - 3500 words

Doctrine of consideration - Article Example As a matter of positive law, the doctrine of consideration crystallized in the reign of Elizabeth I into a number of rules which are still clearly recognizable by the modern common lawyer. First, if a person received a benefit at the hands of the 11romise for which he promised to pay, the benefit was a sufficient consideration: in effect, the promise here was bought and paid for. Second, if the 11romise acted to his detriment in reliance on the promise, so that the non-fulfilment of the promise would cause him actual pecuniary loss, the detriment was a sufficient consideration. ... ions that created debts; In popular etymology this was the very essence of the idea of contract, actus contra actum; With the shift towards liability based on promises, at least on the surface, it was by no means obvious that the same theory should apply, and there developed an alternative formulation of the criteria that marked off binding promises from non-binding ones; by the second half of the sixteenth century this had come to be known as 'consideration' (Ibbetson, 1999, 141). In order to understand its nature and development, it is essential to look at it on two levels, the formal and the substantial. In formal terms, 'it is difficult to talk of any doctrine of 'consideration' before about 1560; While it seems clear that lawyers before this time had the idea that there was some additional factor that was needed to make promises binding, there was no consistent way of describing it; The sources reveal a variety of terms: consideration, causa, recompense, quid pro quo. As the act ion of assumpsit became established, consideration emerged as the term that described the necessary feature. At a straightforward linguistic level, 'consideration' meant little more than 'reason' or 'motive', so that the consideration for a promise can be seen as the reason for which it was made while the standard definition of it found by the early seventeenth century underlines this: 'A cause or occasion meritorious requiring mutual recompense, in fact or in law. Substantively speaking, though, such a definition of consideration seriously misrepresents its meaning' (Ibbetson, 1999, 142) The earliest example of a case in which there is an express averment of consideration is Newman v. Gylbert (1549). The plaintiff declared on a payment of five shillings and also averred that the defendant

Goods and Services Tax Analysis

Goods and Services Tax Analysis INTRODUCTION 1.1Research Background In recent months there are a lot of issues about many retailers especially the traditional retailer want to quit from their business. Their main reason is the launch of the Goods and Services Tax (GST). They are not really aware about GST that be announced in the Malaysia Budget 2014. The aware that we mean here are understanding of the GST. Most of the retailer alert that there will be GST launched in 1 April 2015. The involve supplies chain people like manufacture, wholesaler, and retailer were giving a lead time of 14 months to get ready. There are a lot of GST seminars are held in the 14 month. But it not really effective due to the level of education, from mouth to mouth it causes the information incomplete or become wrong information. GST was first announced in the 2005 Budget for implementation in 2007. However, in February 2006 the Malaysian Government announced that GST would be deferred as more time was needed to get feedback from the public. GST was tabled for first reading in 2009 for proposed implementation in 2011. The bill was supposed to be presented for second reading in 2010 but was withdrawn. However too many retailer did not aware of GST because they did not know how to use the system. The retailer get an order to register GST from Custom Malaysia but they not know the procedure to proceed the GST. The guide from the website did not help the retailer who does not know to use the technology. The retailer also cannot decide the value of income per year exceed RM500, 000 required to register or not because tax will be pay from the consumer. GST is a multi-stage consumption tax on goods and services whereby each point of supply in a production chain is potentially taxable up to the retail stage of distribution. At the same time suppliers are entitled to refunds of GST incurred on business inputs. The basic fundamental of GST Malaysia is its self-policing features which allow the retailer to claim their Input tax credit by way of automatic deduction in their accounting system. Still the VAT arrangement at the Centre and the State had lacks. The CENVAT does not consist of several central taxes such as extra charge, additional excise duty, etc. It also does not capture the value-additions in the distributive occupation below the manufacturing level. The State level VAT does not include some taxes such as luxury tax, entertainment tax, etc. Goods and Services Tax (GST) to replace the existing multiple tax structures of Centre and State taxes is not only desirable but imperative in the emerging economic environment. Increasingly, services are used or consumed in production and distribution of goods and vice versa. This involves taxation of goods and services in an integrated manner as the blurring of line of demarcation between goods and services has made separate taxation of goods and services untenable. Malaysia imposed the GST on April 1 and it is mandatory for businesses that have a turnover of more than RM500, 000 to register with the government. The government expects to collect RM23.2 billion a year from GST. Malaysia has the lowest GST rate in Southeast Asia at 6 per cent while the Philippines has the highest at 12 per cent. 1.2Problem Statement Implementation of GST in a country can be broadly considered from three major perspectives: 1. Government on the setting of GST policies and rulings as well as studies on associated impact on economy, political and other tax systems 2. Customs and Excise on the setting of specific guidelines for different type of businesses, setting of an appropriate Information Systems solutions to handle GST claims and reporting and setting of the appropriate documentations and forms. 3. Businesses on what businesses need to do to make sure that their business is GST compliant. This research paper focuses on GST implementation from business perspective, with particular reference to retailers, with specific aim to examine their awareness as to what need to be done in order to be GST compliant. Awareness contributes not only towards readiness but also potential support for the new tax system. Businesses are unlikely to accept or support a change in the tax system without being made aware of the implications it has on their businesses. According to Bhupinder Singh, the executive director of Ernst Young (Utusan Malaysia, 2005), low awareness of GST implementation especially among the retailers could create mess when it is first introduced. After the implement the Malaysian hard to accept new system of tax been introduced. Under GST regime, businesses bear no additional tax as long as they are registered for GST. Any tax paid on purchases may be claimed back against tax collected on sales. However, the process of collecting and recording tax, documenting it, offsetting it and keeping all records in order to comply with GST requirements for GST registered businesses could be a tedious and expensive process for small and medium sized businesses. GST implementation in April 2015 will not only give the direct effect on the cash flow of the retailer and businesses, it also needs every company to change their practice in the accounting system and business processes. Businesses must be prepared to have good accounting records and trained personnel and proper software to ensure success. From estimates there are at least 500,000 retailers in Malaysia that contribute significantly to Malaysian economy (MYOB, 2005). At present, not much is known about the impact GST will have on this sector. We feel that it is important that level of awareness is ascertained to gauge the impact GST may have on the retailers as the implementation time comes closer. 1.3Research Objectives This study will be focused on the factors that influencing the level of awareness of GST’s implementation impact among retailers: i.To study the relationship between knowledge and the level of awareness of GST among retailers. ii.To study the relationship between resources and the level of awareness of GST among retailers. iii.To study the relationship between attitudes and the level of awareness of GST among retailers. iv.To study the relationship between channels and the level of awareness of GST among retailers. 1.4Research Questions The research question will be developed for this study are: i.Is there a relationship between knowledge and the level of awareness of GST among retailers? ii.Is there a relationship between resources and the level of awareness of GST among retailers? iii.Is there a relationship between attitudes and the level of awareness of GST among retailers? iv.Is there a relationship between channels and the level of awareness of GST among retailers? 1.5Research Hypothesis Four hypotheses have been developed for this study based on dependent and independent variables as given below: Hypothesis 1 Ho:There is no significant relationship between knowledge and the level of awareness of GST among retailers. H1:There is a significant relationship between knowledge and the level of awareness of GST among retailers. Hypothesis 2 Ho:There is no significant relationship between resources and the level of awareness of GST among retailers. H1:There is a significant relationship between resources and the level of awareness of GST among retailers. Hypothesis 3 Ho:There is no significant relationship between attitudes and the level of awareness of GST among retailers. H1:There is a significant relationship between attitudes and the level of awareness of GST among retailers. Hypothesis 4 Ho:There is no significant relationship between channels and the level of awareness of GST among retailers. H1:There is a significant relationship between channels and the level of awareness of GST among retailers. 1.6Significance of the Study Since the study is about Good and Services Tax (GST) that will implement in April 2015. The retailers have heard about Good and Services Tax (GST) but the retailers not know, â€Å"How’s the procedure?† â€Å"What functions it is?† â€Å"These kinds of questions always faced by people especially who lived at rural area. Therefore, with this research it can help the retailer know what the advantages and disadvantage for Good and Services Tax. This research also can provide the clear view and direction to them when they want to doing in future to attract their customers. It also determine the effective of the government to implement GST in case to improve the economic and development of country. The significant of the study focus on many category which are for the researchers and the retailer: Researchers For doing this research, the researchers can get more sustain in the term of knowledge and skills. This study also helps the future researcher use as a guideline or reference to get information by understanding and duplicating the research to further study in identifying other critical factors. The Retailers Retailers who ran the business entity around Kota Bharu had gained the most benefits from this study. Based on the result of this study, the retailers were able to understand in details about effectiveness of Good and Services Tax and also how the retailer aware about this issues. Besides that the retailers able to make accurate decision about which type of product that will bear a tax and exclude tax. At the end of this research, the retailers can optimize their sales with the guide been provided by the government. The government also provide a course for the retailer to understand the basic of calculation taxed been charged. 2.0GST Implementation in Other Country Goods and Services Tax (GST) is a consumption tax established on the value-added concept. GST, also recognized as the value added tax (VAT) in several countries, is a multi-stage consumption tax on goods and services (http://gst.customs.gov.my, 2013). GST is imposed on goods and services at every manufacture and supply stages in the supply chain as well as importation of goods and services (http://www.treasury.gov.my, 2013). In Malaysia, GST will replace the present consumption tax comprising the sales tax and the service tax (SST). Implementation wise, GST shall be prosecuted and charged on the taxable supply of goods and services made in the course or furtherance of business in Malaysia by a taxable person and it is also can be charged based on the importation of goods and services (http://gst.customs.gov.my, 2013). GST is proven to be a better tax system and could spur economic growth as well as increase competitiveness in global market (http://www.treasury.gov.my, 2013). The proposed GST structure in India is similar to that of Canada. Some of the problems that they faced during implementation of GST are discussed here. GST is the form of indirect tax because the tax collection from the government is not directly obtained from the taxpayers. The consumers pay the taxes for the government through the sellers.Besides, experience of Australia has also been covered. Malaysian taxation system is generally divided into two direct taxes and indirect taxes. Four components i.e. customs duties, excise duty, sales tax and service tax are consists by Indirect taxes are administered by the Royal Malaysian Custom Department (RMCD). Direct taxes such as income tax, petroleum income tax, real property gains tax, and stamp duty. Taxation is a vital economic tool because it can be employed to regulate the economy, to revitalize economic growth through the granting of fiscal incentives as a principal aim of implementing tax policies and to provide funds for developmen t projects (JeyapalanKasipillai, 2005). Each of the countries has economic purposes due to the implementation of GST. For example, in New Zealand the usage of GST is unlikely being a useful stabilization tool for monetary policy (Iris Claus, B. S., 2008). The empirical study shows that using GST as a monetary policy tool in New Zealand case has shown that it leads to a larger adjustment in the policy instruments and fluctuations in the real economy and inflation. 2.1Resources 2.1.1Cost Start-up Start-up Compliance Costs Estimates the issue of how much businesses spent in preparing for a GST is problematical as various studies have made varying cost estimates. In estimating start-up compliance costs, uniformity in calculations is important to attain comparative reliability. According Pope (2000) the reliability of GST start-up cost estimates presented by different groups may be questionable because of their treatment of the joint cost problem and also a failure to differentiate between start-up and recurrent costs. Unfortunately, there are no reliable studies internationally on GST start-up compliance costs, although the literature has long recognized start-up costs and learning curve costs from a theoretical viewpoint (for a useful review see Pope 2000c). However, the methodology for estimating taxation recurrent compliance costs affords some useful insights; see, for example, Sandford et al (1989) Pope (2000a) Tran-Nam et al (2000). This literature confirms that overhead costs, such as office accommodation, lighting, heating, computer equipment, are difficult to allocate where they are jointly used in normal business activities and tax compliance work. This principle extends to GST compliance costs where a computer and its associated software is used, say, half for GST compliance work and half for management purposes. If the purchase or upgrade was made because of the GST, it could be argued that this purchase would not otherwise have been made, particularly in the case of small business. Related to the joint cost issue is the depreciation of computer hardware and software used for GST compliance. Strictly speaking, in principle, the compliance costs of a new computer system to operate a new tax should be spread over a period rather than be considered a cost solely at the time incurred (Sandford et al 1989). Unfortunately, this principle is difficult to adopt in practice. 2.2Attitudes First research from Shiva Raman S (June 2010) with title Migration to GST: Preparedness and level of Knowledge, Understanding, Application and Skills of Human Resources in the Government and the Industry which questionnaires were used to collect data from middle level tax officials, tax department staff, trade and industry, professionals and general public. Opinionnaires are used to amount the attitude and the acceptance of the respondents. It generally employs the skills by which the degree of the agreement to a matter can be traced. In this article, the attitude was found that given negative attitude of staff towards training. Attitude is a major concern cited by all most all the officials. Supporting the employees to achieve the objectives of GST is one of the most challenging tasks during the transition. Officials are more concerned about the attitude of grass root level staffs that are unknowing and unwilling towards training programs. Implementing Goods and Services Tax in Malaysia is the research from Lim Kim-Hwa (2013). It is impossible to make GST a liberal tax as long as we want to raise the same amount of revenue. GST is a returning tax. The implementation of an ill-thought out welfare system is likely to lead to inflation, abuse, wastage and possibly accentuate a dependency culture. Although cash handouts can be a quick fix and might be a politically perception move, this might not be conducive in driving economic growth led by innovation, knowledge and entrepreneurship. Although these measures are aimed at changing the profit-centred attitude and corrupt practices of the businesses, sustained implementation of these in an era of high inflation will result in the withdrawal of labor and capital from the production of these goods. This is because unprofitable businesses are unsustainable in the long run, and capital and labor might be rearranged to the production of other profitable goods which are not subjec t to price controls. Third research from Adesina Olugoke Oladipupo and Famous Prince Izedonmi (2013) with title Public Perception and Attitude towards Value Added Tax (VAT) in Nigeria. The analysis of results showed that most of the respondents have poor knowledge of VAT law in Nigeria, regardless of their level of literacy, and that there was no significant difference in the amount of knowledge of VAT law among the three groups of respondents used for the study. Obtainable of the total of 2700 taxpayers engaged in the study only 1467 taxpayers responded. Public attitude towards tax matters has often been negative. Taxation was to a large level considered as an instrument of domination manipulated by the ruling class over the subjects. 2.3Knowledge The knowledge base will involve, at its core, a repository of GST issues identified by agencies and the suggested resolution applicable to those issues. †¢ Reduction in the need for agencies to re-learn lessons already addressed by other agencies, providing efficiencies in compliance activities; †¢ A build-up of GST knowledge within the government sector to assist with compliance as well as ongoing management of the GST; †¢ increase the likelihood that GST compliance issues are addressed with consistency across agencies; The knowledge as a source of jobs and income, they have gained an important position in the economic development agenda. Hereby, clusterization policies have been conceived as a framework to induce the growth and to optimize resources used to support them. Creating clusters could help to overcome RD, production, and marketing obstacles, and allow them to compete with large companies in distant foreign markets. It increase the likelihood that agencies will consider the significant issues facing their business. Otherwise knowledge may suffer in business decisions and as whole the economy of the country in turn. The direct taxes are influencing income earners but indirect taxes are influencing every common citizen of the country and have great social impact. Cost accountants as experts in the Indirect taxes can take lead and disseminate the knowledge of taxation across the country. Understanding the forthcoming GST tax regime and Direct Tax Code; Cost accountants have very vital role to play which will facilitate the better tax administration. 3.1 Introduction This chapter will address the overall procedures and how the survey will be conducted. This chapter consists of research design, research framework, research hypothesis, research methods, subject and sample, research instrument, data analysis, and conclusion for this chapter. 3.2 Research Framework The figure 3.1 shows the level of knowledge of GST among retailer research framework in this study. The framework summarized the relationship between independent variables and dependent variable. There are four independent variables which is knowledge, attitudes, resources, and channel has been used. The dependent variable is the awareness of GST among retailer in Kota Bharu Kelantan. 3.3Research Design

Flowcharting :: GCSE Business Marketing Coursework

Flowcharting A flowchart is a planning tool that uses graphics or symbols to illustrate the steps of a particular process. In a business organization "flowcharting, also known as logic or flow diagramming, is an invaluable tool for understanding the inner workings of, and relation- ships between, business processes." (Harrington, 86) There are four basic flowcharts, each having a specific function and they include: block diagrams, ANSI standard flowchart, functional flowchart, and geographical flowchart. Understanding and applying flowcharts normally will improve the quality of a company's product or service. The most common type of flowchart is a block diagram, also known as a block flow diagram. "Block diagrams provide a quick overview of a process, not a detailed analysis. Normally they are prepared first to document the magnitude of the process; then another type of flowchart is used to analyze the process in detail." (Harrington, 92) Block diagrams use elongated circles to depict the beginning and the end of a flowchart, and all activities in between are represented by rectangles with lines and arrows connecting each activity. Of the four basic flowcharts, the block diagram is the easiest to understand and use. As previously stated, a block diagram is a flowchart that is used as a starting point. Applying the ANSI standard flowchart makes a perfect follow-up flowchart that provides greater detail using additional symbols. A rectangle is used to indicate a change of operation. A diamond is used to indicate that a decision is to be made. The movement or transportation of property is indicated by a fat arrow while a slim arrow denotes the movement from one process to another. An elongated circle depicts the beginning and the end of a process. The amount of detail involved with the ANSI standard flowchart accurately depicts the sequence of events of a specific business process. Another type of flowchart is a functional flowchart. "A functional flowchart identifies how vertically oriented functional departments affect a process flowing horizontally across an organization." (Harrington 101) For example, the hiring process might begin with a manager realizing the need for another employee so his request would then be submitted to the controller to evaluate the budget. The controller would then ask the personnel department to conduct interviews to search for an employee to hire. Using either standard or block flowchart symbols works effectively with a functional flowchart.