Summary of Behavioral Genetics :: Science, Technlogy, Psychology

Behavioral Genetics   Ã‚  Ã‚  Ã‚  Ã‚  Behavioral Genetics is a new field of study. The purpose of Behavioral Genetics is to investigate the affects of genetics and environment on individual human behavior. Behavioral Genetics is a quite complex field of study and the path towards the understanding the relation of genetics and environment to individual human behavior is a long and difficult one.   Ã‚  Ã‚  Ã‚  Ã‚  There are instances that support the theory that behavior has a biological basis. Behavior is often reproduced in consecutive generations of a species. Drugs that chemically alter the brain have been shown to also alter the behavior of an individual; furthermore, behaviors such as mental illness have been known to run in families. Many studies have shown many different things.   Ã‚  Ã‚  Ã‚  Ã‚  In fact, Behavioral Genetics is studied in many different fashions. In the traditional fashion, a researcher might use a set of twins to conduct an observation in which the biological and environmental effects are determined and sorted through. In a more complex nature, the presence of the 21st chromosome is associated with mental retardation; however, the brain processes that affect it are not clear yet.   Ã‚  Ã‚  Ã‚  Ã‚  Many researchers have determined that genetics are the cause for many physical behaviors. A growing concentration on genes and behavior has many more considering the belief that genetics is a great factor in determining human behavior. Yet, there are many problems in simply using a blanket correlation between genome and behavior. It is extremely difficult to completely identify all other possible causes for a certain condition and prove that it is caused solely by genetics.   Ã‚  Ã‚  Ã‚  Ã‚  Genes do affect behavior; however, not single genes.

The Death of a Moth Essay -- Literary Analysis, Virginia Woolf

What started out as an ordinary day turned out to be one if the worst tragedies in the history of Bangladesh – the fire at Nimtoli in Dhaka. I sat in shock as I saw the news reports of the tragic incident showing numerous buildings on fire burning mercilessly, people running in havoc with no idea where loved ones are and yet others trapped inside the buildings, screaming, being burned alive. However, nothing seemed to have any effect on the ruthless fire which kept on burning, claiming as many lives as it could, turning a deaf ear to the desperate cries of hundreds of people. The blazing flames simply devoured everything in their path, burning them to ash. It finally subsided in the early hours of dawn, but the damage it left behind was monumental – piles of debris and dead bodies scattered in buildings which were burned charcoal black. As the police and firemen recovered countless bodies from the ruins, I wondered about the strange nature of life and death. In her essay, â€Å"The Death of a Moth†, Virginia Woolf contemplates how life and death are separated by a single thread of â€Å"energy† and how eventually the force of death snaps the thread, overpowering life and proving its superior strength (385). Woolf reflects how life and death are two mutually exclusive forces of nature, yet they are intertwined by the law of nature itself. In the essay, Woolf observes a moth, an â€Å"insignificant creature† at his attempts to â€Å"[enjoy] his meager opportunities† of a particularly vibrant morning bustling with life, energy and activity (385). However the moth is soon faced with a force which Woolf deems to be far superior to life’s energy. It is a force â€Å"which would, had it chosen, have submerged an entire city, not merely a city, but masses of hu... .... They are also echoed by humans in an attempt to delay death. However, as Woolf claims, death indeed is the ultimate destination of all living things. It is how we reach that destination that matters the most. All rational living creatures â€Å"diverge ever more widely from [their] original course of life and to make ever more complicated detours before reaching [their] final aim of death† (Freud 32). Robert Frost in his poem â€Å"Nothing Gold Can Stay† writes: â€Å"Nature’s first green is gold, Her hardest hue to hold.† The fact that life is a â€Å"hue† that we want to hold questions Woolf’s supposed claims; if death is indeed the stronger force of nature and life the weaker, then why do all living beings choose the weaker force? Perhaps there is a force stronger than the force of life and death, one that governs life and death, and that I believe is the force of nature.

Malaysian Legal History Essay

The Straits Settlements were a group of British territories located in Southeast Asia. Originally established in 1826 as part of the territories controlled by the British East India Company, the Straits Settlements came under direct British control as a crown colony on 1 April 1867. The colony was dissolved in 1946 as part of the British reorganisation of its south-east Asian dependencies following the end of the Second World War. The Straits Settlements consisted of the four individual settlements of Malacca,Penang (also known as Prince of Wales Island), Singapore (with Christmas Island and the Cocos Islands). The island of Labuan, off the coast of Borneo, was also incorporated into the colony with effect from 1 January 1907, becoming a separate settlement within it in 1912. With the exception of Singapore, Christmas Island, and the Cocos Islands, these territories now form part of Malaysia. The Island of Penang in highligh was under the governance of Sultan of kedah however its noted that after the esthablishment of English East India company an agreement was penned by the Ruler of Kedah and the company for penang. Now in judging what is the â€Å"’lex loci† of the island will require answers to two questions as below: i) Was the Island a â€Å"settled† or â€Å"ceded† colony?. ii)Was the law of Kedah to be applied to island of Penang on ground that the island was â€Å"ceded†? For the first 20 years after esthablishment , it was noted that the only law in place was â€Å"Regulations of 1794† or â€Å"nature of law†. On March 1807, the English Crown granted the first charter of justice, which resulted in the esthablishment of Court of Judicature in Penang. The effect of this charter could be seen in Kamoo v Basset, In re Goods of Abdullah and Reg v Willans. The Kamoo v basset (1808) case, notes that the plaintiff a native of Bengal, had agreed to be an employed by the defendent who was an army officer in the Bengal Native Infantary. However upon severe mistreatment by the employer an Police Majistrate complaint was made by the plaintiff. The plaintiff filed and action for assault,battery and false imprisonment against the defendent,claiming damages for $600. The verdict in short noted payment to plaintiff in $150 with cost. In the Goods of Abdullah (1835) is noted the principle issue is whether a Muslim,who died in Penang,device his entire property by means of will? However it was decided that the will of Abdullah being esthablished as a valid instrument. In the case of Fatimah Ors v Logan Ors it was noted that since 1786 , Penang being then a desert and uncultivated island,inhabited except by few intinerant fisherman and without any fixed institution was ceded by the Rajah of Kedah to Captain light,an office of EIC,for and on behalf of the company. This fact was important in this case in view of the platiff’s petition to obtain a decree of the court declaring that the deceased died intestate. Three preliminary question arised in this case which were, i) Wheter the capacity of the deceased to make a will is to be decided by Mohamedan or by English law. The verdict was given as the deceased’s capacity to write a will will be decided by â€Å"lex loci† and not by Mohamedans law. Other Important cases in aspect of the â€Å"lex loci† includes Choa Choon Neoh v Spottiswodde, Isaac Penhas v Tan Soo Eng, Shaik Sahied v Sockalingam Chettiar. Reception of English Law in Malay States. As noted earlier common law and equity was applied in the straits settlements by virtue of the three charter of justice. The charters however did not apply to the Malay states. The introduction of the Resident system in Perak according to the Pangkor Treaty 1874, allowed the introduction of english styled courts by the Sultan and english judges were appointed. It should be noted that beggining with the civil Law Enactment No 3 of 1937,such judicial practise received the official stamp of approvalby legislature. Section 2 (i) of the enactment provides that â€Å"save in so far as other provision has been or may hereafter be mada any written law in force in the federated Malay states,the common law of england,and the rules of equity,as administrated in england at the commencement of this Enactment shall be in force in the Federated Malay states. On case which can be disscussed in terms of â€Å"common law† are the Goverment of Perak v A.R Adams (1914) , which concerns damage to the plantiff’s land by the defendent. The question which was arised was wheter the defendant is exempt from liability on the ground that he was without wilfulness or negligence using his land on the principle that a man must use his own land and not to damnify another. The court found the defendent guilty under all circumstances he is liable for the damage caused. In re the will of Yap Kwan Seng, which the deceased gave direction in his will that his hose and land be held in trust for ever for a family house for ancestral worship and as family burial ground in accordance with chinese customs. The Issue before the court was whether such a custom was valid a not. The arguments made were (1) That the rule against perpetuities does not excist in and should not be adopted in the federated malay states, (2) That even if the rule be applied,the trust are saved from offence agaist it, (3) That having regard to chinese customs the trust should be regarded as religious and charitable and therefore without offence to the rule. During the proceeding of this case it was noted that the rule agaisnt perpetuities has never been applied in the states. However it was concluded that to regard these trust either as trust for religious purposes or as trust concerning or benefitting the community at large or any portion of it,it follow that there is no way to be sa ved or excepted from repugnancy to the rule of perpetuities and are therefore void. In the case of permodalan plantations sdn.bhd v Rachuta sdn.bhd (1985) can be discussed as legal set off which is based on english statute is not included in the expression â€Å"the common law of england†. Only equitable set –off is part of the local law and consequently the court can only deal with and equitable set-off.

Women in india

Objectification of women in India â€Å"You can tell the condition of a Nation by looking at the status of its Women. † Jawaharlal Nehru, Leader of India's Independence movement, and India's first Prime Minister. According to a global poll conducted by Thomson Reuters, India is the â€Å"fourth most dangerous country† in the world for women and the worst country for women among the 620 countries. Today's India offers a lot of opportunities to women, with women having a voice in everyday life, the business world as well as in political life.Nevertheless India is still a male dominated society, where women are ften seen as subordinate and inferior to men. In Ancient India, scholars believe that in ancient India, women enjoyed equal status with men in all aspects of life. Works by ancient Indian grammarians such as PatanJali and Katyayana suggest that women were educated in the early Vedic period. Rigvedic verses suggest that women married at a mature age and were probably free to select their own husbands. So, what happened in the middle age/ Medieval Period of Indian civilization?Indian women's position in society further deteriorated during the medieval period, when Sati, child marriages and a ban on emarriage by widows became part of social life in some communities in India. India's Patriarchal Traditions Dowry Tradition: Much of the discrimination against women arises from India's dowry tradition, where the bride's family gives the groom's family money and/or gifts. Dowries were made illegal in India in 1961, however the law is almost impossible to enforce, and the practice persists for most marriages.Women as a Liability: The Indian constitution grants women equal rights to men, but strong patriarchal traditions persist in many different societal parts, with women's lives shaped by ustoms that are centuries old. Hence, in these strata daughters are often regarded as a liability, and conditioned to believe that they are inferior and subordinate to men, whereas sons might be idolized and celebrated. Discrimination against Women: It should be noted that in a vast country like India – spanning 3. 9 million sq. km, where cultural backgrounds, religions and traditions vary widely – the extend of discrimination against women also varies from one societal stratum to another and from state to state – some areas in India being historically more inclined to gender bias than others. Present scenario Women are becoming unprotected day by day both at their homes and outside. The NCRB (National Crime Record Bureau) states in its report that every hour in India 18 women are raped.There has been recorded 700 per cent phenomenal increase in cases of rape from 1971 data's, whereas in other areas of crime against women this increase is 300 per cent. Evidently, this heinous crime against women reflects the taltering moral and mental state ot men in society . There nas been a marked increase in crimes against women in rece nt years. Every year around 6000 women are prey to dowry deaths. Bride burning is the major means of dowry death. Rural areas are witness to more violations of women's human rights. This is more concerning because more than 70 per cent of Indian population resides in the rural areas.In rural areas women are prey to molestation every 26th minute, rape every 34th minute, sexual abuse every 42nd minute, kidnapping every 43rd minute and dowry death every 93rd minute. While in the educated, urban middle class women's rights continue to improve, there remains a strong bias against gender equality in those societal parts of India, where patriarchal traditions prevail. Consequently, in these strata any inheritance of a deceased husband or father would be passed down to the oldest son, while his wife or daughters would not receive any financial benefit.There are laws in place to ensure legal protection for women's right to inheritance, but the enforcement of the law is challenging, when the woman is refused her right by the family, and when she is not confident or educated enough to claim her right. Bollywood The narratives of Hindi cinema have undoubtedly been male dominated and male centric. Themes have been explored from the male audience's point of view. The heroine is always secondary to the hero. Her role is charted out in context of any male character which is central to the script.It may be the hero, the villain, the father, the boss, an elderly male figure etc. She is devoid of any independent existence and her Journey throughout the film is explored in relation to the male character. This kind of straightjacketing limits the women's role to providing glamour, relief, respite and entertainment. For eg: Priyanka Chopra†s character in Agneepath (2012) is not of any significance to the story as such. It is only to give the audience a reak from the tedious scenes of violence and drama. She is there only as a romantic partner to Hrithik Roshan who is busy in avenging his father's brutal murder.Chronicling the male†s experiences, dreams, stories, revenge, angst, ambitions etc has been the essence of Hindi films. In the action genre of films popularized by the likes of Akshay Kumar, Sunny Deol and Sunil Shetty; the heroine is abruptly placed in the romantic track as a distraction for the viewer from monotonous bouts of violence. It is unusual to witness a strong female character in an action movie even if she indulges in some fghts and punches. Where are the Charlie's Angels of Bollywood (2000) and where can we find a character that Angelina Jolie played in SALT (2010)?Bollywood has so far dished out such female characters that the audience has almost been tamed into accepting women in certain kinds of roles only. Conclusion It is difficult to come to a uniform conclusion on the portrayal of celluloid women. Considering the fact that women in India are not a homogenous group – they belong to different religions, castes, class , and socio-economic status and have different kinds of ambitions and desires as a result of which they lead different lives, it is mproper to conclude that women on Indian silver screen have been portrayed in an identical manner.The portrayal ot course nas to be sensitive to the category to which they belong. For e. g. : An urban middle class woman's story would be entirely different from that of a woman in a village. Films thus have to be responsive towards the context in which they locate women characters. Women characters should possess agency to dismantle the existing power structures as well as be able to negotiate their own position within this structure. It is time that cinema seeks a redefinition of women as objects of male gaze. Women's experiences and dilemmas as points of narration are the need of the hour.Going beyond the stereotypes will do a great help to the cause of women in Indian society. Cinema has to create a separate and independent space for Indian women to he lp them realize their dreams. Cinema's only end is not to entertain. It must begin a quest for social change through entertainment. As a media product, identified to accelerate the process of modernity, cinema should not stick to the ?formula film†6; it should come up with more progressive representations of women. Such portrayals would do Justice to women and their role in the society.

Islam Essay

Field Study Research Karen Edmonds-Leach Professor Jonathan Pedrone REL212: World Religions-Summer September 4, 2011 Islam: Field Study Research After interviewing a member of the Islamic faith, I came to the realization that there are very many misconceptions about the religion of Islam and that these misconceptions are very hurtful, disrespectful, and inhumane. In this paper, I will first discuss several misconceptions that I had about the Islamic faith. I will then analyze how my prior understanding about the religion was altered through interviewing a member of the Islamic faith. Next, I will discuss my beliefs on misconceptions about other people’s religion being common or not. Lastly, I will recommend steps that can be taken to minimize misconceptions people have about religions that are not their own. I had many misconceptions about Islam before speaking with a member of the religion. The first was that Islam oppresses women. When I thought about women in Islam, I thought of the image of a woman wearing a veil, and other heavy, dark clothing, where no skin would be visible, even in the hot summer months. I thought about how women were forced to stay home, and were not allowed to drive vehicles. I also believed that the Muslim’s God, Allah, was not the same as the God in Christianity, and was a false god. I believed that Muslims worshipped Muhammad, and that Muhammad and Allah were the same thing. I did not think that Muslims believed in Jesus Christ. I also thought that Muslim men all married multiple wives. I thought that polygamy was something that was widely practiced in Islam, and was somewhat of a requirement. For those men who married one wife, I believed that they were merely â€Å"Americanized†. Another misconception I had was that all Muslims were Arabs. Not only did I think they were all Arabs, but I thought that being a Muslim and an Arab was the same thing. Lastly, just as the cross is something like a symbol of Christianity, I believed that the crescent and the star was the symbol of Islam. I had all of these misconceptions about Islam, as many other people who practice religions outside of Islam do, but speaking with a Muslim quickly changed my mind about these harsh misconceptions. Each one of my misconceptions about Islam count toward my overall understanding of the religion. My prior understanding was completely altered through my encounter with the Muslim woman I interviewed. I believed it would be a great idea to talk to a woman about how women are suppressed in Islam. I interviewed a friend of mine, named Kiran Masood. She was born and raised in the Islam religion, and continues to practice it today. She informed me that this is not necessarily the case. She stated that some Muslim countries do have laws that oppress women, but this practice does not come from Islam itself. Masood stated, â€Å"countries that have laws against women created these laws themselves. They may say that their basis is from the Qu’ran, but the Qu’ran does not suggest any oppression women† (Masood). Though this is true, there are some social constructions in Islam, where women and men are given different roles and equity. This is something that all religions accept, and is not a surprise to me in Islam. In addition, another common misconception is that a woman can be forced to marry against her will, and this is not the case at all. Masood informed me that â€Å"no one can force a Muslim girl to marry someone she does not want to marry; her parents may suggest she marry a suitable man, but by no means is this girl forced to marry someone that she may not want to marry† (Masood). I was also informed that divorce is not common, and it is used as a last resort. Masood also quickly refuted my second misconception, that Allah is a different God. â€Å"Allah is not a different God; Allah is simply the Arabic word for God† (Masood) which is something that I was not aware of. Allah is the same God worshipped by Muslims, Jews, and Christians. The one difference in Islam and Christianity is that Muslims believe the God is the one and only. The religion does not accept Jesus as God’s son, and believes that He has no human-like attributions. In Christianity, Jesus is accepted as God’s son and was basically God in flesh when He was on earth. Also, Muslims do not worship Muhammad, as I was lead to believe. Muhammad was chosen to deliver messages, but is not the founder of Islam, and Muslims do not worship him, though they do honor him and respect him, as they do Jesus, Moses, Adam, and Noah (the other prophets of the Word). My third misconception, that all Muslim men marry multiple women, also came to be false. Masood informed me that polygamy, marrying multiple spouses, is not encouraged in Islam, and is not mandatory. She stated, â€Å"In the religion of Islam, marrying multiple women is permissible, but is not something that the religion requires† (Masood). If a man decides to marry multiple women, these women cannot be forced into it, meaning if they do not want to marry a man with other wives, then she does not have to. My fourth misconception was that Muslims and Arabs are the same thing. Masood simply told me that the two are different, but I decided to do more research on the subject. There are about 1. 2 billion Muslims in the world. Muslims reside in a variety of places, including Nigeria, the Philippines, and of course, the United States. Muslims also represent many races, cultures, and nationalities. About 18% of Muslims live in the Arab world, primarily in Indonesia (Isseroff). This is far from 100% of Muslims. Lastly, I believed that the crescent and star was the symbol of Islam, which is not the case. In the days of the Prophet Mohammed, Muslims did not have a symbol; instead, they used solid-colored flags. The Turks in fact introduced the crescent as a symbol. It was adopted due to the Ottoman Empire’s conquest of Constantinople. In turn, all of my beliefs about Islam turned out to be false. In fact, some of them turned out to be the complete opposite. I believe that misconceptions about other people’s religion are extremely common. No matter what religion someone practices, they always have certain beliefs about other people’s religions. This is not to say that people disrespect other people’s religions, but they simply have their own beliefs towards them. Most times, we do not know anything about other people’s religions. We are so set in our own mindset that the religion we practice is the only correct religion; that we fail to learn anything about other religions in the world. Because we lack knowledge of other religions, we use stereotypes and misconceptions to justify why we do not agree with the other religions’ practices. Even those who do not practice any religion, I believe they use stereotypes and misconceptions about all religions, because those people are so fixed in their own belief that no religion is true, and that they all are false. It is important for people of all religions to have an understanding of others’ religions, because sometimes, people have a lot more in common than they think they do. For example, I thought that my own religion, Christianity, was completely different from Islam, but in reality, the two religions share many similarities. I was surprised at the information I learned from Kiran Masood, and it was a shock that Islam has a lot of parallels to Christianity. Every religion has certain misconceptions. In this paper, I analyzed the misconceptions of Islam, but Christianity and other religions have misconceptions as well. We always are so quick to judge others that are different from us, but instead we should be interested in learning new things about other religions. The purpose of this is not to persuade someone to convert to a different religion, but to just be enlightened and educated about the different religions that exist in our society. One step that could be taken to minimize misconceptions people have about religions not their own is for people to let their guards down and to be more accepting to people’s differences. Not everyone will have the same beliefs, but instead of stereotyping and discriminating against other religions, we can learn from each other. Just having knowledge of new things is prideful, and is an asset that we all should have. If we take the time to learn about other people’s beliefs, these misconceptions would not exist. We should educate ourselves, instead of jumping to conclusions. One way I like to think about this is that I do not like when people of different religions criticize and stereotype against my own religion, Christianity. I wish that people would not be so quick to speak negatively about Christianity, because most times, they do not know what they are truly talking about. They jump to conclusions, and did not take the time to learn the truth behind Christianity. Because I have such strong feelings about this, I should in turn not treat other religions this way, since I know how it feels. I should take the time to educate myself about different religions. Though it will not cause me to convert from Christianity, just having basic knowledge about other religions can help me make a better judgment on certain topics. No one can make judgments or participate in a debate if they have not done research on the subject. Interviewing my friend Kiran Masood gave me a lot of enlightenment. I learned so much about the religion of Islam that I did not previously know. Though we have known each other for a while, I never thought to learn more about the religion she practices. I found it to be a rewarding experience, and learning about different religions is something that I will continue to practice. It is important for us to understand that we all have differences, whether it is race, culture, ethnic background, economic status, or religion. Amongst all these differences are many similarities between us. Instead of always focusing on the differences that separate us, we should look at the similarities that bring us together. Our differences make us special, and our similarities give us things in common. Learning about people’s differences is important because it is what makes that person unique. Though we all have a variety of differences, one thing we have in common is we all are human beings with feelings and beliefs. We should all value our beliefs, and be open to learning about others’ beliefs as well. References Isseroff, A. (n. d. ). A Concise History of Islam and the Arabs. Middle East: MidEastWeb. Retrieved September 1, 2011, from http://www. mideastweb. org/islamhistory. htm. Fisher, M. P. , & Adler, J. A. (2011). Living Religions (8th ed. ). Upper Saddle River, N. J. : Pearson Prentice Hall.

Who Has Been the Biggest Influence in My Life

As such, I am charged with the constitutional duty, which I am resolved to carry out, of serving the interests of the members of all groups of our people and doing justice to every man. It is in this spirit that I now come before you. For in administering the affairs of this nation, you and I share the common responsibility of providing the leadership, the guidance and the service that a democratic government owes to the people.You and I must provide for their enjoyment of those basic requisites for decent living and of those adequate opportunities for the attainment of material prosperity and spiritual fulfillment. Only thus will they be able to stand in dignity and freedom in the community of nations. We assume our joint responsibilities at a time when the Nation is faced with many serious problems. The eyes of the world are focused on us, anxious to see how this new Government will face the difficulties confronting it.Our performance will be judged not only by our own people but a lso by the other nations of the world, not only by the present but also by posterity. Because of the impelling and serious problems facing the country today, I should like to depart from the traditional practice of my illustrious predecessors of delivering an all-embracing State of the Nation message. I shall not burden you now with all the details usually embodied in such a message, especially those related to the customary and routinary activities of the government.While it is recognized that such functions deserve equal and proper attention, I believe it would be more in keeping with the exigencies of the moment to submit, at the proper time and in the hour of need, such special messages to Congress on these matters as may be warranted by circumstances. In the interest of priority of purpose, therefore, I beg leave to submit for the consideration of this Congress only the most paramount problems of the Nation which, in my considered opinion, require immediate and preferential att ention. STATEMENT OF OUR MISSIONIn my inaugural address, I set forth the goals of our Administration in the coming years, as follows— 1. The solution of the problem of corruption; 2. The attainment of self-sufficiency in the staple food of our people, namely, rice and corn; 3. The creation of conditions that will provide more income to our people—income for those who have none and more income for those whose earnings are inadequate for their elemental needs; 4. The establishment of practices that will strengthen the moral fiber of our nation and reintroduce those values that would invigorate our democracy; and 5.The launching of a bold but well-formulated socio-economic program that shall place the country on the road to prosperity for all our people. This five-fold mission may be carried out by resolving two major problems, namely—the need for moral regeneration and the problem of economic growth. Democracy on Trial In the accomplishment of our mission, we have chosen the freedom of democracy as the context for the solution of our problems. Democracy is truly on trial along with us in our social and economic travails.By our success or failure in leading the Nation from the abyss of want to the plateau of abundance, not only ourselves but also our way of life will be judged. If we falter, we shall fail democracy as well as our people and thus bolster communism’s boast that it is a superior political system. But if we succeed in laying a dynamic and permanent base for justice and prosperity in this country, we shall vindicate not only ourselves but democracy itself. Therefore, I first invite your attention to the decadent state of our public morality.Our efforts to achieve the goal of economic and social fulfillment will be more effective and the results we obtain more permanent only if we can suffuse them with a pervasive moral regeneration. At my inauguration, I stated that I would seek to strengthen the nation’s moral fiber through formal modes of reform, enforcement of the laws and the exercise of the tremendous persuasive power of the Presidency in setting the personal example of honesty, uprightness and simple living.The enforcement of the law is solely the responsibility of the Executive Department, but I invite all to join the Executive in wielding the potent power of moral example, and I particularly urge the Congress to assist in conceiving those reforms that will contribute to a moral renaissance of our people. Let me, however, add that it is wasted effort to steep the young in virtue and morality only to let them realize as they grow up that their elders are neither moral nor virtuous.We -must, therefore, see to it that the practices allowed by law in government and business, in the professions and labor unions, in field and factory—in every area of national endeavor—conform as much as possible with the moral and the ethical. Such practices can be sustained and upheld only if we can at the same time create a sthrong public opinion that will actively approve them and vigilantly condemn the contrary. In our actions, we should not be guided only by what is legal. We must go beyond legality into the demands of morality. Our acts must not only be legal but must be moral as well.

Research Paper Taxation Essay

Wage is the fixed amount of compensation for service rendered covering a fixed period of time, usually hours, or fixed amount of work. It is usually a compensation given to skilled and unskilled labor. Commission is usually a wage given to skilled and unskilled labor. Commission is usually a wage given to a salesperson based on the amount of his sales. This amount is usually added to basic salary. Bonus is given to simulate employees to work more efficiently and effectively (Valencia & Roxas, 2009) To make sure that employees comply with BIR regulation and local government laws, companies must include crucial employee and company information in their payroll systems. Setting up and running the different components that comprise a payroll system requires due diligence and adequate knowledge of tax legislation. Employee’s benefits In Philippine Accounting Standards (PAS) 19, paragraph 7 states that employees benefits are all forms of consideration given by an entity in exchange of services rendered by employees. These benefits may be paid directly to the employee’s or to their dependents, such as their children or spouses. These can be settled by payment in cash in form goods and services. Paragraph 4 of PSAS 19 enumerates the following four classes: (a) short term employee benefits; (b) post-employment benefits; (c) other term employee benefits; and, (d) termination. Employee information During the new hire process, companies must collect information such as medical insurance and W-2 forms to determine what should be deducted from an employee’s paycheck. These forms also provide employers which crucial information, such as the employee’s Social Security number and their withholding amount for government tax purposes. The systems must also track and process changes made to the employee’s tax exemption status, pensions, insurance plans or retirement funds. Salary information As part of the new hire process, payroll systems include a component that designates which employees are full time, part time and contractors. Classifying worker in a payroll system is important since the government levies high penalties on companies that categorize employees incorrectly. Applicable taxes and deductions The National internal Revenue Code (R. A 8424) requires the employer to withhold portion of the salaries earned by employees that will at least approximate an income tax due of the earner relative to the income earned. The monthly or semi-monthly withholding s taxable could be obtained from the BIR to serve as guide as to what amount to be withheld from the salary of the employee (http://www. ehow. com/list_6725482_components-payroll-system. html, 17 July 2010). In preparing a payroll, certain government mandated contributions needed to be deducted from the gross play of each employee. These include withholding taxes, PAG-IBIG, SSS (Social Security System) and PhilHealth contributions. Withholding taxes is remitted to BIR while PAG-IBIG is remitted to Home Development and Mutual Fund (HDMF) (Cabrera, Ledesma & Lupisan, 2009). Other payroll withholdings include employee contributions to benefits, retirement accounts, and charities, these are determined by the employee during the fringe benefits selection process offered by their employer and must be taken into account as well as any employer matches when reporting payroll . Methods of Payroll Computation A payroll system involves everything that has to do with the payment of employees and the filing of employment taxes. This includes keeping track of hours, calculating wages, withholding taxes and other deductions, thus appropriate methods must be applied in the computation to achieve a desirable output. More and more aspects of payroll are being handled electronically. Methods include direct paycheck deposit, debit cards, payroll and non-payroll, use Web-based information system to allow employees access, with a secure password, to their individual payroll records including pay stubs, an earnings record and in some cases, employer information, such as the company manual or health insurance plan overview (Banning, 2008) Giove (1993) stated the seven methods for computing payroll: Hourly Rate Plan Employees paid on an hourly rate plan receive a fixed amount for each hour they work. An employee’s regular earnings are equal to the employee’s hourly rate multiplied by the number of hours worked during the payroll period. Salary Plan Salaried employees receive a fixed amount for each payroll period, whether weekly, biweekly, semimonthly, or monthly. If an employee on the salary plan works less than the regular hours during a payroll period, the employer may deduct for the time lost, although in most cases the employer does not make such a deduction. Regular earnings would be determined by multiplying that hourly rate by the actual number of hours the employee worked during the payroll period. Overtime Pay All employees in all establishments and undertakings whether for profit or not are entitled to overtime pay for work rendered beyond eight (8) hours. But this does not apply to managerial employees, field personnel, and members of the family of the employer who are dependent on him for support, domestic helpers, person in the personal service of another, and workers who are paid by results. Employees in the government are also entitled to overtime pay but they are governed by Civil Service laws and rules. Only employees in the private sector are covered by the Labor Code. Guaranteed Wage It is a written agreement to pay an employee a guaranteed minimum amount regardless of the hours worked, with an extra half-hour premium for hours over 40. Piece – Rate Plan It is a compensation plan whereby employee earnings depend on the units produced. Commission Plan Sales commission plans vary greatly from company to company but are generally based on the sales made during payroll period. Combination Plan This is a compensation method whereby employees receive a fixed amount of salary for each payroll period plus an extra amount for production (piece-work) or sales (commission). Timekeeping Records Accurate timekeeping is an essential part of an efficient payroll system. Every business must have an orderly method of recording the hours employees worked during the payroll period. The time records show the date and the time the workweek starts, the number of hours worked each day, and the total hours worked during the week. Time records are filed after the payroll is prepared and, in accordance with the requirements of the law, retained up to three years. The most common methods of timekeeping use a time clock with timecards or a time sheet. There are two primary reasons to maintain accurate payroll records. First, is the collection of the data necessary to compute the compensation for each employee for each payroll period. Second, provision of information needed to complete the various government report-federal and state- required of all employees. All business enterprise both large and small are required by law to withhold certain amounts from employees’ pay for taxes, to make payment to government agencies by specific deadlines, and submit reports on official forms. (McQuaig & Bille, 2008). Other Aspects of Payroll Accounting System Payroll Register The payroll register summarizes employee earnings and deduction information in a journal entry that is inserted into the general ledger for accounting and general research purposes. Payroll registers are also used to create tax report. These documents are prepared by payroll staff or generated using payroll computer system. Payroll Services The meteoric success of payroll services is not accidental, but rather a reflection of the business community’s willingness to outsource the tedious and complex task of payroll accounting to outside specialists. The upside of outsourcing payroll is that payroll services ensure that the company complies with laws pertaining to payroll. That is a big deal considering the time investment it would take the payroll officer to stay current on payroll-related legislation. Another big plus is that payroll services are responsible for keeping track of each employee’s accumulated earning, tax withholding, and other information needed to issue W-2 forms at the end of the year. They also stay on top of things like direct deposits, salary adjustment, quarterly tax payments and all of the other details that can be distraction from the important job of leading the company (http://Gaebler. com/payroll-services, 8 Aug, 2010). In-house Payroll If contracting a payroll service does not sound like a good fit for a business, the management also has the option of doing it in-house. But if the management plans on saving money by personally administering the payroll, having more alternatives will be a better idea. Even if the company only has a few employees, dealing with payroll-related details can be a waste of time. Instead, designating the job to an employee who can give it the time it requires so precious time can be dedicated to other things (http://Gaebler. com/in-house-payroll, 8 Aug, 2010). Whoever ends up doing payroll in the company will be happy to know that there is a lot of software out there to help them. In fact, most accounting software solutions have payroll modules. Start by assessing the capability of their current accounting software program. If it does not have a built-in payroll function, chances are it is available from the manufacturer as an add-on. If it is not, then the company needed to decide whether to change accounting to one that does or attempt to find a payroll program that is compatible with the current system. Either way, it is worth the time to find a computerized system that meets the company’s needs rather than trying to do it the old-fashioned way. Internal Control A district’s accounting and payroll functions are critical for the maintenance of a solid financial foundation. Accurate and timely financial reports are crucial to administration and board decision-making. Payroll must be accurate, as it represents the district’s largest budgeted expenditure. Internal controls must safeguard the district’s assets from misappropriation. Payroll processing is an error prone activity. If organizations have just one or two employees it may seem relatively easy to compute salaries outstanding, taxes etc, but as small business starts adding employees they find spending more and more time in computation of salaries including variable pay. Errors are common in the full and final settlement and increases when employees join in the middle of a term as the processes are manual (http://ezinearticles. om/? expert=Mikael Anderson, 4 Aug, 2010). Waterhouse (2010) said in one of his studies that the objective of internal controls for payroll is to ensure that payroll disbursements are properly recorded and that related legal requirements (such as payroll tax deposits) are complied with. Segregation of duties is an effective internal control. The bank reconciliation clerk reconciles the bank accounts and is not involved in processing or approving items for payment. A payroll administrator, supervisor, specialist and six clerks perform the payroll function. The Human Resources Department (HRD) enters employee data into a database share by Personnel and Payroll and sets the rate of pay. The software system controls the ability of individuals to change information based on their access to the system. This prevents unauthorized individuals from changing this information (http://window. state. tx. us, 6 Aug, 2010). Gelinas, Sutton and Hunton (2005) included in their study some of the procedures that can be used to prevent or detect schemes. First is the direct deposit of payroll to eliminate alteration, forgery and theft of paper check. Second, is checking for duplicate names, addresses, and Social Security number in the employee data, finally is comparing actual to budgeted payroll. Expense Accounts are often an area of fraud and abuse. This include: (a) using legitimate documentation from personal expense for the business expenses; (b) overstating expenses by altering receipts; (c) submitting fictitious expenses by submitting copies of invoices. Such abuses can be minimized by formulating reasonable policies that compensate employees for their out-of-pocket expenses. Copies of invoices should only be accepted in extreme circumstances. Finally, expense account activities should be monitored on a regular basis to detect unusual patterns (Gelinas, Sutton & Hunton, 2005). Payroll Fraud Connection Payroll, similar to cash disbursements, is an area ripe with fraud potential. After all, large organizations will make thousands of payments to employees for payroll and expenses account reimbursement every payroll period. Firth (2006) expresses that Payroll Fraud is an important issue that needs to be addressed by both Finance and Payroll professionals. Some of the key activities need to be considered include: improving the quality of master file data, reviewing the end to end payroll process, and reviewing the people that are performing each step in the payroll function. It is worth remembering that improving each of these areas will not only reduce the risk of payroll fraud, it will also result in many other business improvements right across the organization. Here are some of the types of payroll frauds, along with the median loss for each to an employer: (a) Ghost Employee, employees do not actually work for the company but receives paychecks. These can be recently departed employees or made-up persons; (b) Falsified hours and salary, employees exaggerate the time that they work or are able to increase the salary in their employee date; (c) Commission Schemes, employees falsify the sales on which commissions are based or increase the commission rate in their employee date; and, (d) False worker’s compensation claims, employees fake injuries to collect disability payments (Gelinas, Sutton & Hunton 2005).