The Tax Compliance Behavior In Curacao Accounting Essay

Every citizen is considered since day of the month of birth an Income revenue enhancement remunerator. Once you start working, the income revenue enhancement return signifiers must be filed and paid within the period determined. Harmonizing to informations of the Inspectorate of Taxes Curacao, merely 63 % have complied with registering their revenue enhancement returns signifiers within the determined period. In this survey the chief focal point is to happen out why non all income taxpayers file and pay their revenue enhancements on clip. And why they do non register the revenue enhancement return signifiers right. Just like other developing states is the revenue enhancement conformity degree is low on the Island. A bad revenue enhancement conformity behaviour has effects for the Government revenue enhancement grosss and the financial shortage. In order to better the revenue enhancement conformity behaviour, a figure of factors, such as demographic variables, cultural variables, non- compliance attitude, the psychological variables and the revenue enhancement system are identified in the conceptual theoretical account that will be studied to happen out how those factors influence the conformity behaviour. This conceptual theoretical account serves as a point of going for the information to be provided in the ulterior chapters. Literature that has been studied for this research shows that work forces, younger people, married twosomes, freelance workers and people with a high educational background are the 1s that normally evade revenue enhancements. In this survey the ATO theoretical account ( Braithwaite, 2007 ) is used to categorise the local taxpayers ‘ attitude towards conformity. Harmonizing to this research, the bulk of the sample group belongs to the committedness behaviour group, which means that they are willing to the right thing. The sentiments of the personal income taxpayers have been collected through questionnaires dwelling of structured and open-ended inquiries. The consequence of this research shows that 48.0 % of the respondents admit that they do non subject their income revenue enhancement on clip and 52.0 % do it on clip. Merely 9.6 % of the respondents are non cognizant that they have to register and pay their revenue enhancements annually, therefore 90.4 % of the taxpayers of this survey are cognizant that they have to pay their revenue enhancements. This makes it easier for the revenue enhancement section to better the conformity behaviour. In the questionnaire the respondents were besides asked what should be changed in the current revenue enhancement system or construction that could better the conformity and 60.0 % of the respondents answered that the communicating between the revenue enhancement section and the taxpayers should be changed and 81.8 % agreed that the taxpayers should be informe d on a regular basis about revenue enhancement Torahs alterations with workshops on a regular footing. In order to better the revenue enhancement conformity behaviour among the citizens it is recommended that the revenue enhancement section provided the taxpayers with regularly workshops about revenue enhancement Torahs and duties. This will better the communicating every bit good as the conformity behaviour. Another recommendation is to give the revenue enhancement workshops in the linguistic communication that is easy to understand for the local revenue enhancement remunerators.ForewordMy particular thanks go out to my MBA VII group members who motivated and supported each squad member. Besides, I would wish to thank all my friends and co-workers who helped me with the completion of my questionnaire, because without your aid, finalising this research was non possible. And last but non least, my household and close friends for their forbearance and support. Natasja Snijders BScList of TablesList of FiguresTable of abbreviationsCBS: Central Bureau of Statistics Netherlands Antilles KvK: Chamber of Commerce NBC: New revenue enhancement authorization SBAB: Stichting BelastingsaccountantBureau SIAH: The Inspectorate of Taxes SPSS: Statistical bundle for societal scientific discipline.Table of ContentssChapter 1. General IntroductionA §1.1 IntroductionIn the Curacao the revenue enhancement system, to be more specific the personal income revenue enhancement is characterized as a voluntary coverage system. This group of taxpayers is the largest gross beginning for Curacao, because it includes both pay and non pay constituents. In fact, every citizen must register and pay their revenue enhancements at the minute they receive income. Not surprisingly, non everyone does it. Presently there are about 30.000 income revenue enhancement remunerators and to the day of the month of this research merely 73 % of these personal income taxpayers have filed their 2010 income revenue enhancements, harmonizing to recent informations of the revenue enhancement office. This is a popular index of the size of a revenue enhancement spread ; therefore the difference between the Government grosss ( income revenue enhancements ) and what the families really ain and/or earn and what they report and voluntarily pay on a annual footing. Compared to last twelvemonth, the figures indicate that 75 % paid their income revenue enhancements. This per centum indicates that the non-compliance behaviour among income revenue enhancement remunerators needs to be researched and that there is a demand for higher revenue enhancement conformity. Before coming up with schemes how to undertake this revenue enhancement spread, research must be done first to happen out why people are non willing to pay revenue enhancements or why they evade it. Thus the influences on their revenue enhancement behaviour must be studied first. In the following paragraph the background of this survey will be discussed, followed by the research inquiry with its bomber jobs. Next the intents of this research so the restrictions of the survey. Finally in the last paragraph of this chapter the set up of the survey.A §1.2 Background of the surveyHarmonizing to the literature studied of Braithwaite ( 2004 ) , Hasseldine et Al. ( 2007 ) , James and Nobes ( 2003 ) , Slemrod ( 2004 ) , Pronk ( 2004 ) , the Island of Curacao ‘s revenue enhancement systems, where the impression relies on voluntary conformity by taxpayers, is about the same in the United States, the Netherlands, Canada and Australia. All these large states have the same low conformity jobs. Just like these states, the Curacao revenue enhancement bureau performs audits, levy appraisals and punishments and still non every taxpayer files their revenue enhancements on clip or right. As mentioned in the old paragraph, the current revenue enhancement conformity behav iour must be stimulated. Harmonizing to Brown and Mazur ( 2003 ) , the word revenue enhancement conformity is a complex term to specify and it is a multi-faceted step. Theoretically, there are three types of conformity that can be distinguished: payment conformity, describing conformity and filing conformity. In Curacao, the payment and filing conformity play a large function. There are different grounds why taxpayers are non or low revenue enhancement compliant. For illustration harmonizing to Hibbs et Al. ( 2010 ) , The American Journal of Political Science vol 1, † the high revenue enhancement conformity and positive perceptual experiences of financial exchange, see the revenue enhancement system, are possible when the system is just and if it response to the citizen penchants and if the Government delivers personal benefits the taxpayers approve of † ( p.18 – 19 ) . In Curacao for illustration, the current revenue enhancement Torahs and ordinances can non be easy accessed and are non easy to understand for all the taxpayers. All these facts about the current revenue enhancement system could besides act upon the revenue enhancement conformities. This could be the ground for a low conformity behaviour on the island and therefore it is an pressing demand for a revenue enhancement reform. In 2011, the â€Å" Nieuwe Belasting Dienst † ( NBC ) concern program was presented to the Parliament. The NBC is an abbreviation in Dutch for the new revenue enhancement authorization on the island of Curacao. In this concern program, the needed alterations in the revenue enhancement system are written every bit good as the alterations in the construction and services of the revenue enhancement office. This survey will measure if so the NBC will work out the identified non-compliance jobs with the new financial policy program. The proposed revenue enhancement policy plan, which was presented to cardinal authorities functionaries on July 14, 2008, states that the income revenue enhancement is complex and complicated as for the legal portion every bit good as the revenue enhancement declaration itself for most taxpayers. The premiss of the New Tax Authority ( NBC ) is that all cardinal maps of the full revenue enhancement disposal are integrated in one entity. The new revenue enhancement system should be simple and easy to pull off for the taxpayers, less cumbrous and just to them. It is a fact that the service offered at the Tax office and besides the construction of the revenue enhancement system need to be improved in order to excite the revenue enhancement behaviour. As mentioned earlier, all these facts about the current revenue enhancement system and construction could act upon the revenue enhancement conformity. A high degree of voluntary revenue enhancement conformity by taxpayers can be achieved by re-structuring or redesigning this revenue enhancement system. Harmonizing to the NBC-TRA Organization whitepaper papers, there are legion treating methods or plans based on successes in several states, what the NBC could seek to undertake the non-compliance. The output some states have is an norm of 1:15, that means that for every gulden authorized for these methods or plans, 15 guldens have been collected in revenue enhancements. In other words, the conformity degree in Curacao can better. As stated in the beginning of this chapter, merely 63 % of the personal income taxpayers have filed their income revenue enhancements, compared to last twelvemonth ‘s figures. This figure indicates that non everybody who is obligated to register their personal income revenue enhancement return signifiers is following. Not paying or registering the personal income revenue enhancements at all has effects for the Government revenue enhancement grosss. Harmonizing to the NBC financial whitepaper, the proposed reform of Curacao personal income revenue enhancement consists of the undermentioned alterations: tax write-off for occupation related costs to 50 % instead than 75 % ; unreported income of exiles ; revenue enhancement rate lessening on nonexempt income. The aim of the proposed reforms in the NBC is to cut down the income revenue enhancement rates and broaden the revenue enhancement base, while keeping the revenue enhancement burdens to the income taxpayers. The decrease of the income revenue enhancement is one of the major reforms that are proposed in de Fiscal Policy Whitepaper ( 2008 ) . The basic alteration is cut downing the construction of the income revenue enhancement rate, which now ranges from 13 per centum for the lowest bracket to 49.4 per centum for the top. Further, it is proposed the scope from 5 per centum to a top rate of 40 per centum in the short term and in the average term to 38 per centum. Harmonizing to the recommendations of the Fiscal Policy Whitepaper, the high rates of revenue enhancements are the beginning of economic inefficiency ; low investings and they besides discourage revenue enhancement equivocation. This all could lend to hapless revenue enhancement conformity. The last one, hapless revenue enhanc ement conformity is the focal point of this survey. In this survey one of the conceptual theoretical accounts that will be used is the Fischer theoretical account. The Fischer theoretical account indicates that the high revenue enhancement rates are linked to less conformity harmonizing to a survey done by ( Chau,2009 ) . As mentioned earlier, the revenue enhancement bureau dwelling of the receiving systems ‘ office, the Inspectorate of revenue enhancements ( SIAH ) and the Stichting Belastingaccountantsbureau ( SBAB ) , have assorted sorts of schemes to better or excite the conformity behaviour. The different scheme the revenue enhancement bureau uses to better conformity is, for illustration, the SIAH performs the desk audits and is now up-to-date to impose appraisals if the revenue enhancement remunerator does non register or pay its revenue enhancements on clip. It is now besides to make online turnover revenue enhancement filing. The scheme that SBAB uses to better conformity is increasing its desk audits and offers now assistance for exclusive owners who struggle with their clerking. Furthermore, the SBAB now besides provides a guideline or an audit manual so that the revenue enhancement remunerator can be informed about the recommendations and revenue enhancement responsibilities. The rec eiving system ‘s office has changed the payment process to be more customer- friendly. It introduced a one-window policy to better its services for less waiting in lines. The word one-window means that the revenue enhancement remunerator can travel to one teller to pay all relevant revenue enhancements. The revenue enhancement remunerator does non hold to travel to different tellers to pay the different revenue enhancements individually. Although there are some alterations within the revenue enhancement office, the conformity behaviour still needs to be improved. In order to come up with the different schemes, earlier researches will be studied and a conceptual revenue enhancement theoretical account will be used for this thesis to come up with recommendations. As mentioned above, one of the revenue enhancement theoretical accounts which will be tested on the local taxpayers is the Fischer revenue enhancement conformity theoretical account. The Fischer revenue enhancement theoretical account provides a model for understanding the socio economic and psychological constituents that influence the revenue enhancement remunerators ‘ conformity determinations. The Fischer theoretical account is one of the few theoretical accounts which discussed these constituents and could be helpful as get downing point in this thesis point of position of this thesis lies on alteration direction, where the attack is to switch persons and organisations from a current state of affairs to a desired state of affairs. â€Å" This is an organisational procedure aimed at assisting alteration stakeholders to accept and encompass alterations in their concern environment † stated by Kotter ( 2011 ) .A §1.3 Research inquiry and bomber inquiriesThe thesis st atement consists of the undermentioned research inquiry and the sub inquiries:To what extent do the demographic variables, cultural variables and psychological factors, positively act upon the conformity behaviour of the personal income taxpayers on the island of Curacao?The sub inquiries are as follows: Sub inquiry 1. How do the demographic variables such as age, gender and instruction relate to the psychological variables such taxpayers ‘ attitude and perceptual experiences? Sub inquiry 2. What is the impact of the cultural variables, such as societal norms and ethical values on the psychological variables? Sub inquiry 3. What are the influences of the revenue enhancement system on the revenue enhancement conformity behaviour? Sub inquiry 4. How do the non-compliance chance variables such as income, business and matrimonial position relate to the revenue enhancement conformity behaviour? Sub inquiry 5. To what extent are the psychological variables related to the revenue enhancement conformity behaviour? The replies to these five bomber inquiries will take to the concluding decision and recommendations for the new revenue enhancement system, which will do the new system more effectual, in order to better the conformity behaviour of the taxpayers on the island.A §1.4 Purpose of the surveyIn this survey the accent of the research lies on how to better the revenue enhancement conformity behaviour on the island, and its recommendations must intend a major part to the revenue enhancement disposal office which consists of the undermentioned entities: Servisio di Impuesto Antillas Hulandes ( SIAH ) , the Receivers ‘ Office, Stichting Belastingaccountants Bureau ( SBAB ) and its stakeholders, in order to increase the revenue enhancement grosss and revenue enhancement conformities on the island. The primary aim of this survey is happening out why revenue enhancement remunerators are non ever compliant and besides to reexamine the revenue enhancement conformity theoretical accounts that are used in this thesis, to see if so these theoretical accounts could advance the revenue enhancement conformity. As mentioned earlier, revenue enhancement remunerators are non compliant – they do non pay or declare all their income revenue enhancements – which will take to lower revenue enhancement grosss for the Government. In order to better the authorities revenue enhancement grosss, the ground for a non-compliance revenue enhancement behaviour must be studied first to come with recommendations and schemes that will better and excite the revenue enhancement conformity behaviour. This research involves little concern income earners ( exclusive owner ) who are obligated to register the personal income revenue enhancement return signifiers and the income they received of their concern and personal income taxpayers and the income taxpayer who do non have their ain concern.A §1.5 RestrictionThis survey has some restrictions. To bespeak what will be excluded in this paper, the focal point will be limited to the undermentioned points: Literature before the old ages 1998 is non used ; The corporate income taxpayers ‘ ( net income taxpayers ) will be excluded, merely as all the other revenue enhancements such as: Employee turnover revenue enhancement, Inheritance and Gift Tax ( successie belasting ) that are levied ; The revenue enhancement conformity behaviour of corporations ( NV and BV ) will non be discussed ; The participants in this survey will non be younger than 17 old ages ; Finally, the non – resident income revenue enhancement remunerators are besides excluded in this research.A §1.6 Set up of the thesisThe lineation of this thesis is as follows. In chapter 2 the literature reviewed will be discussed. Besides the different revenue enhancement conformity theoretical accounts, the conceptual manner land the international best patterns of revenue enhancement reforms will be analyzed in this chapter. In chapter 3 the lineation of the methodological analysis will be discussed, therefore how the information will be analyzed. The consequences of the information analyses will be used to better the conformities. The quantitative analysis will be analyzed in this chapter 4, by analyzing the compliant behaviours of income taxpayers, which could be used as recommendation in the last chapter. Finally, in the last chapter of this thesis, chapter 5, the decision is drawn and the range of the rating is based on the fact if the schemes of the revenue enhanceme nt disposal, so will work out the identified non-compliance behaviour. Besides, the recommendations for the revenue enhancement disposal will be presented in order to accommodate their schemes to better the revenue enhancement conformity attitude.Chapter 2 Literature ReviewA §2.1 IntroductionThe first portion of the survey undertakes an extended reappraisal of the bing literature on conformity and moralss in revenue enhancement. This is done to understand why people are non willing to pay or register their revenue enhancements, or what researches have done refering revenue enhancement conformity, or what revenue enhancement theoretical accounts have been used in the old researches. This and comparing bing literature aid structuring the research inquiry of this thesis. Literature about the revenue enhancement system of the Netherlands Antilles, the Netherlands and internationally have besides been studied. Besides diaries available from the electronic hunt engines like Emerald, Google bookman and Ebsco have been used for this research. The 2nd portion reviews the recommendation on best patterns in the part, harmonizing to ( the InterAmerica Development Bank, 2009 ) .Tax turning away and revenue enhancement equivocation are a load for modern societies ( Braithwaite, 2003 ) . It is a challenge for the revenue enhancement disposal all over the part and in the universe, to keep or better the conformity behaviour of taxpayers. The revenue enhancement lesson of the development states is besides a lesson from experience ( Cummings et al. , 2009 ) . â€Å" Tax morale is an intrinsic motive for persons to pay revenue enhancements, which are influenced by cultural norms and values † , harmonizing to Alm and Chandler ( 2012 ) . On July 14, 2008 a reform plan is presented to cardinal authorities functionaries, by Bearingpoint direction and Technology Consultants. This financial reform plan is besides called the Fiscal Policy White paper. The full reform plan has been through empirical observation doing usage of theoretical accounts and databases developed to imitate the impact of alterations in each revenue enhancement jurisprudence. There are non many surveies that explain the behaviour of revenue enhancement conformity of the local taxpayers, so most of the information used for the literature reviewed is from the Fiscal Policy Whitepaper. Further, surveies about this subject are the assorted revenue enhancement conformity surveies done in the states in the part and all over the universe, for illustration, Cummings et Al ( 2001 ) and Hyun ( 2005 ) .The revenue enhancement morale of the development states is besides a lesson from experience ( Cummings et al. , 2009 ) . These lessons must be taken into consid eration when using a new revenue enhancement theoretical account in the financial reform plan. Other literature studied is on revenue enhancement moral and revenue enhancement conformity from the house ‘s position by Alm et Al. ( 2010 ) and Hasseldine ( 2007 ) .All these resources are used to be able to supply comparings with and recommendations for the result of this survey. For this research, the findings of the sub inquiries 1, 2, 3, 4 and 5 will be analyzed and compared with the current revenue enhancement system. The financial reform program will be evaluated to happen out if so the revenue enhancement disposal will work out the revenue enhancement conformity job. Besides, for this job, analyzing the different whitepaper studies from BearingPoint and CIAT ( Centro Interamericano de Administraciones Tributrias ) , which regard topics about the revenue enhancement disposal, the financial policies, revenue enhancement conformity and revenue enhancement reforms in the NBC. This chapter has the undermentioned construction. In the following paragraph the reappraisals of the theoretical revenue enhancement theoretical account are presented to explicate the revenue enhancement conformity behaviour such as the ATO. This is followed by the conceptual theoretical account ( Fischer revenue enhancement conformity theoretical account ) and eventually by the decision in the last paragraph.A §2.2 Tax conformity theoretical accountsThe taxpayers ‘ attitude towards conformity may be influenced by many factors which will finally act upon taxpayers ‘ attitude harmonizing to Barbuta-Misu ( 2011 ) . Those factors which influence revenue enhancement conformity or non-compliance behaviour differ from one state to another and besides from one person to another ( Kirchler, 2007 ) . A more structured manner to understand and better the revenue enhancement conformity behaviour is the usage of a revenue enhancement conformity theoretical account. The first revenue enhancement conformity theoretical account was developed by Allingham and Sandmo in 1972 and subsequently in the 1980s more research workers began to develop multi-period game theoretic theoretical accounts, such as Reiganum and Wilde ( 1985 ) , Greenberg ( 1984 ) , Landberger and Melijson ( 1982 ) . However, in this survey the three major revenue enhancement conformity theoretical accounts such as the Fischer, ATO and BISEP theoretical accounts will be used and compared with the local state of affairs, to come up with recommendations and schemes. The Fischer theoretical account will be used as from the earlier researches done by Chau ( 2009 ) . Before traveling in deepness with the Fischer Model and the other two theoretical accounts, the basic theoretical accounts of taxpayers ‘ conformity or the standard portfolio theoretical account of single conformity implies that conformities is low or seldom falls to a degree predicted by the criterions of theory. Therefore, the two basic theoretical accounts of taxpayers ‘ conformity behaviour are harmonizing to Alm and Mc Chellan ( 2012 ) : The theories of revenue enhancement conformity The standard theory of revenue enhancement conformity, which is based on the work of Allingham and Sandmo ( 1972 ) . The other theoretical accounts that are studied in this paper are the ATO theoretical account and BISEP theoretical account ( Braithwaite, 2007 ) .The Australian Taxation Office ( ATO ) has developed a conformity theoretical account in 1996. The ground for developing this theoretical account was that big companies in Australia did non pay or really small company revenue enhancements. The Australian Taxation Office conformity theoretical account is presented as a pyramid with three characteristics, which will be used to propose regulative schemes. The first characteristic is on the left side of the pyramid, which cab be seen in the figure below where the options are for covering with conformity. At this side of the pyramid are the motivational positions ( BISEP ) .The 2nd characteristic of the pyramid is on the right side. Get downing at the base to the top is the scope from larning, educating and carrying the taxpayer. In between the sides of the pyramid, at the base or front side of the pyramid, all conformity activities are self regulative. If the countenances get higher, the ego ordinance will besides increase. Figure 1 ATO pyramid Braithwaite ( 2007 ) There are different classs and attitudes towards conformities which could be detected with the ATO theoretical account. The 3 degrees into which the conformity is divided are as follows: High attitude to conformity: Have decided non to follow or make non desire to follow ; Medium attitude to conformity: Try to follow, but do non ever win ; Low attitude to conformity: Volition to make the right thing. Further, Braithwaite ( 2007 ) developed a theory that describes 5 behaviours towards conformity. These 5 chief behaviours or attitudes are outlined as follows: 1 Commitment behaviour: willing to make the right thing ; 2 Capture behaviour: attempt to follow, but do non ever win ; Resistance behaviour: do non desire to follow ; 4 Disengagement behaviour: have decided non to follow ; 5 Game participants ‘ behaviour: belong anyplace along the left side of the theoretical account. One of the chief intents of the ATO theoretical account is to ( I ) introduce inducements to better conformity, and ( II ) to implement conformity with more and flexible countenances harmonizing to Braithwaite ( 2003 ) . In other words, this theoretical account determines the appropriate scheme to better the conformity of each class or degree and the influence attitude towards conformity must foremost be understood. Once this is understood, it allows doing better schemes. For illustration, if the bulk of the revenue enhancement conformity is grouped as captured conformity group, so the scheme is to promote the revenue enhancement remunerators by increasing the Numberss of consultative offices or bettering the information about revenue enhancements to the taxpayers. The BISEP theoretical account is closely linked with the ATO theoretical account and it has a motivational position. It helps to understand the different factors that influence the taxpayers ‘ behaviour, such as the concern industry, sociological, economic, and psychological factors. The BISEP conformity theoretical account shows the different external factors that influence taxpayers ‘ attitude towards conformity behaviour. This theoretical account is a structured manner of bettering and understanding the conformity behaviour of taxpayers. This theoretical account addresses the different revenue enhancement determinations that frequently depend on the state of affairs. Indeed, the behaviour of revenue enhancement conformity may be clear about why people pay revenue enhancements, but non why they evade revenue enhancements. Because of that, research workers introduced revenue enhancement morale, for illustration in the conceptual theoretical account, the Fischer theoretical account used by Chau ( 2009 ) .In that model the cultural norms and ethical values determine the revenue enhancement behaviour and this theoretical account will be the conceptual theoretical account of this thesis.A §2.3 Conceptual theoretical accountThe primary aim of this survey is to reexamine the Fischer revenue enhancement conformity theoretical account and happen out if so the effectivity of the revenue enhancement system is affected by complexness of the revenue enhancement system, or by the cultural norms and ethical values. It is besides to happen out if so this theoretical account promotes revenue enhancement conformity. However, foremost of the account and the purpose of this conceptual theoretical account must be discussed. This theoretical account provides a model for understanding the socio-economic ( demographic variables, income degree and beginning ) and psychological constituents ( equals, equity of the revenue enhancement system and civilization ) that influence a taxpayer ‘s conformity determinations. In the old chapter it was mentioned that the SBAB increased its desk audits. That means that if there are more audits, the audit chances and terrible punishments will pro mote conformity. Harmonizing to the Fischer theoretical account theory, nevertheless, is this merely effectual if the punishments that are applied quickly and forcefully. So raising the chance of observing persons that evade their revenue enhancements is an of import factor that affects revenue enhancement conformity. Further, the demographic variables are portion of the socio-economic constituents that influence the conformity behaviour harmonizing to Chau ( 2009 ) .The following theoretical account is the conceptual theoretical account that will be used for this thesis. Disobedience Opportunity: Income Level, Income Beginning, Occupation, Marital Status Psychological variables: Fairness of the Tax System, Peer Influence. Attitude and perceptual experiences Demographic Variables: Age, Gender, EducationTaxpayer ConformityBehaviorTax System/Structure: Complexity of the revenue enhancement system, Probability of Detection and Punishments, Tax Ratess Culture Variables: Social norms & A ; Ethical values Figure 2. Tax conformity conceptual theoretical account Fischer et Al. ( 1992 ) . The first parts of the Fischer Model are the socio-economic constituents, which consist of the followers: demographic variables cultural variables and non-compliance chance ( Income beginning ) revenue enhancement construction The 2nd portion of the theoretical account ( treating ) consists of the psychological constituents: equal influences, like the attitude of the taxpayers and perceptual experiences equity of the revenue enhancement system The factors that determine the effectivity of the revenue enhancement system construction of any state include chance of sensing, punishment, revenue enhancement rate and complexness of revenue enhancement system ( Fischer et al. , 1992 ) . Empirical groundss have linked these factors to compliance behavior harmonizing to Alm ( 2005 ) ; Chan et Al. ( 2000 ) ; Deskin and McKee ( 2004 ) ; Martinez-Vazquez and Rider ( 2005 ) ; O'Bryan ( 2000 ) and have besides demonstrated it. The â€Å" Tax equity seems to affect at least two different dimensions ( Jackson and Milliron, 1986 ) : the first relates to the benefits one receives for the revenue enhancement given ; the 2nd dimension involves the sensed equity of the taxpayers ‘ load in mention to that of other persons. This 2nd dimension relates to taxpayers ‘ perceptual experiences of the perpendicular equity of the revenue enhancement system. If a taxpayer were to experience that they pay more than their just portion of revenue enhancement when comparing themselves to affluent taxpayers, they are more likely to see paying revenue enhancement as a load than a taxpayer non concerned about these issues. † harmonizing to Barbuta-Misu ( 2011, p. 75 ) .A §2.4 Demographic constituentsGender is portion of the demographic constituent and has influence on the conformity behaviour harmonizing to the earlier research done by Chau ( 2009 ) .Females are more revenue enhancement compliant than males. O n the other manus, the survey by Houston and Tran ( 2001 ) shows that more adult females than work forces evade revenue enhancement. Another variable that is portion of the demographic constituent is age. Harmonizing to old research, age has influences on revenue enhancement conformity behaviour. Younger taxpayers are less complaint and the factor for knowing evaders is higher harmonizing to Ritsema et Al. ( 2003 ) .This group is besides willing to take hazards and is less afraid for countenances. Education is besides a demographic variable. Survey shows that those with more financial cognition are considered to hold a more positive attitude than those with lower fiscal cognition harmonizing to Groenland and Veldhoven ( 1983 ) . Chan et Al. ( 2000 ) finds that the higher the instruction, the higher the revenue enhancement conformity is, but in add-on to that, the survey of Richardson ( 2006 ) finds that the general instruction degree significantly related is to the grade of revenue enhancement equivocation. In the survey of Torgler et Al. ( 2007 ) shows that married people evade revenue enhancements significantly more than singles. Further, Torgler and Schneider ( 2002 ) that married twosomes have a stronger societal web and hold higher revenue enhancement morale than singles.A §2.5 Cultural variablesSocial norms and ethical beliefs have influences on conformity harmonizing to Blanthorne and Kaplan ( 2008 ) and are besides taken into consideration in the Fischer revenue enhancement conformity theoretical account. Harmonizing to the Fischer ‘s theoretical account, the revenue enhancement system construction is considered as major determiner of revenue enhancement conformity behaviour and the revenue enhancement gross mobilisation in a state depends on the effectivity and efficiency of the revenue enhancement system ( Fischer et al. , 1992 ) . Hyun ( 2005 ) explains in his survey that revenue enhancement civilization is hard to mensurate, because revenue enhancement civilization has non been conceptually organized yet, so there are different looks what revenue enhancement civilization consists of. In the instance survey of Torgler and Schneider ( 2002 ) they observed Switzerland, Belgium and Spain to happen out if cultural differences and assortment have an impact on revenue enhancement lesson within each state. They argued that for each state, pride and trust in the legal system have a positive impact on revenue enhancement lesson. What is besides singular in their survey is that in Spain, contrary to Switzerland, more liberty does non take to more support for Government revenue enhancement. In another fluctuation of cultural statement, Pryadilnikov ( 2009 ) argued that negative attitudes held toward revenue enhancement conformity by the Russian citizens were mirrored by the negative attitudes that were held towards the revenue enhancement officers. Therefore in other words, this revenue enhancement job lies besides on the revenue enhancement functionaries who are responsible for the revenue enhancement aggregation. Pryadilnikov besides states that the revenue enhancement conformity job does non so much related to the cultural or regional factors, but to the incapacity that is afflicting the Russian province and the failing of the revenue enhancement decision maker to undertake challenges of revenue enhancement aggregation in a big and diversified economic system.A §2.6 Current revenue enhancement systemThe revenue enhancement system is based on a figure of revenue enhancement Torahs. Some of these Torahs are dating back many old ages. The current revenue enhancement system of Curacao is from before the disintegration on October 10th, 2010, and still is complicated. For illustration, the current revenue enhancement Torahs and ordinances can non be easy accessible and are non easy to understand. Furthermore, the taxpayer is obliged to supply the revenue enhancement Inspector with the necessary revenue enhan cement information. Just like the employees have the same duties in regard of the paysheet revenue enhancement. The freelance individual or broad profession besides have the duty to subject histories and paperss to provide all information to the revenue enhancement Inspector, which may be of import for the finding of revenue enhancement liability of 3rd parties. On the other manus, the revenue enhancement jurisprudence allows some attorneies, notaries, members of medical professions to decline information on the footing of their professional secretiveness regulations harmonizing to Spenke and de Vries ( 2011 ) . They besides stated that revenue enhancement functionaries may non print or go through on any information sing taxpayer personal businesss. This revenue enhancement construction and the disobedience chance are factors identified in the conceptual theoretical account, which have direct influence on taxpayers ‘ conformity behaviour. Besides, the best patterns in the part show that in states such as Peru, Colombia and Jamaica, that there is a comparatively high degree of non-compliance ( Bird and Jantscher, 1992 ) . Several other Latin American states, such as Mexico, use different methods of roll uping revenue enhancements, observing unregistered taxpayers and revenue enhancement evaders. In the survey of Hyun ( 2005 ) , in which two developed states, Korea and Japan with the same cultural facet, near geographical location and similar historical background, but with different revenue enhancement conformity attitude were studied, defines that the revenue enhancement policy about the revenue enhancement information revelation plays a important function in the taxpayers ‘ conformity. For case, in Korea, there is n o formal information available about the size of revenue enhancement equivocation after revenue enhancement audit by the revenue enhancement governments available, but in Japan there is a complete revenue enhancement information revelation policy. Thus private information about revenue enhancements for the group rich of persons or concerns can be released to the populace under their legal footing. Harmonizing to this survey of Hyun ( 2005 ) , the revenue enhancement conformity behaviour in Japan is better than in Korea, because they do non desire their names publicized for revenue enhancement equivocation. Another comment of the same research worker is that if the people distrust the Government, they will easy rip off the revenue enhancement. Harmonizing to Lu et al. , ( 2009 ) , the services offered ( frontline service forces ) and the service requested by taxpayers besides influence the revenue enhancement conformity behaviour. In the survey of Barbuta-Misu ( 2011 ) is explained t hat judging the equity of the revenue enhancement system, requires comprehensive cognition and right reading of the revenue enhancement Torahs. She besides states that complex revenue enhancement rate constructions are non absolutely understood by taxpayers and that lead to lower revenue enhancement conformity.A §2.7 Non-compliance chanceThe non-compliance chances are the economic factors that influence the revenue enhancement conformity. In this class the income degree, income beginning and business are related to the attitudes toward revenue enhancements. Harmonizing to Barbuta-Misu ( 2011 ) research, because of the degree of existent income, freelance taxpayers have more possibilities to avoid revenue enhancements than employed taxpayers. Yet, the freelance taxpayers have more chances for revenue enhancement equivocation and those chances might farther increase with the figure of different income beginnings. Another survey done by Kirchler et Al. ( 2007 ) is that in their resea rch the participants were less compliant when they reported income earned by low attempt, compared to the taxpayers that reported difficult earned income. Harmonizing to the Fischer theoretical account, the income degree, income beginning and business affect the taxpayer straight. Get downing first with the degree of income, this is one of the economic factors which influence taxpayers ‘ conformity straight. In their survey Housten and Tran ( 2001 ) indicate that taxpayers from a lower income group tend to hold lower revenue enhancement conformity compared to the revenue enhancement remunerators with a higher income who have high revenue enhancement conformity. They under report their revenue enhancements or over claiming their disbursals, because they have to pay higher revenue enhancements. In the survey of Barbuta – Misu ( 2011 ) besides indicates that Another factor is the income beginning. In this same survey that is mentioned above, the revenue enhancement equivoc ation among taxpayers who are freelance ( exclusive owners ) taxpayers is higher than non-sole owners ( employees ) . Another survey done by Richardson ( 2006 ) indicates that the income beginning is an of import factor ; it reports that the income beginning is linked to revenue enhancement equivocation. Largely, the income beginning that is non subjected to keep backing revenue enhancements has influence on the revenue enhancement behaviour. The type of business is besides considered as an influence factor for revenue enhancement conformity. In add-on to the income beginning, the business harmonizing to the TCMP information indicates that the exclusive owners involved in gross revenues such as in shops and eating houses, are the 1s who under-reports their revenue enhancements. Besides in the Fischer ‘s theoretical account, beginning of income, degree of income and business are factors impacting the relationship between disobedience chance and revenue enhancement conformity be haviour. The direct relationship between conformity behaviour and the revenue enhancement system construction, taxpayers ‘ attitude, disobedience chance are non reported in this survey as findings on such relationships that had been reported in other old surveies Chan et Al ( 2000 ) as a consequence these variables served as control variables similar to what was done by ( Chau and Leung, 2010 ) .A §2.8 Psychological influencesIn the research of Chau and Leung ( 2009 ) they considered that the taxpayers ‘ attitudes and perceptual experiences have influenced the non-compliance behaviour. They argued that the equal influence, like that of friends, relations and co-workers, reflects on the single outlooks in relation to O.K.ing or disapproving the non-compliance attitude. The equity of the revenue enhancement system besides discussed by Chau and Leung ( 2009 ) plays a important function for increasing the in non-compliance behaviour ; like for case the benefits the taxpaye r receives from the Government compared to the revenue enhancements they paid. If the taxpayers believe that the revenue enhancement system is unjust, or if they do non cognize how the Government spends their revenue enhancement money, they are more likely to be non-compliant.A §2.9 DecisionAll the literature studied refering the thesis outlines the relevancy of regulations to understand revenue enhancement morale and shows that the same revenue enhancement regulations can hold different revenue enhancement effects. In this thesis the Fischer theoretical account will be applied on the revenue enhancement system and services offered by the revenue enhancement office of the island and the result will be compared. The Fischer revenue enhancement theoretical account provides a model for understanding the influences of the socio-economic and psychological constituents on taxpayers ‘ conformity determination. The basic theoretical account of Fischer serves as a point of going for the analyses of revenue enhancement conformity behaviour in the ulterior chapters. Furthermore the accent of the research lies on how to better the conformity behaviour in the new revenue enhancement system. These are some of the non-economic factors for conformity: age, gender, income, equals and penalty. These factors have indirect influences on the non-compliant behaviour of the taxpayer. In the ulterior chapters these dealingss are discussed. The conceptual theoretical theoretical account of revenue enhancement conformity suggests the revenue enhancement disposal has the ability to act upon taxpayer behaviour through the responses and interaction. Thus the first major happening from literature reappraisal is that the civilization and other powerful environmental factors, societal norms and ethical values, affect the taxpayers ‘ conformity. Yet, there is still much to larn about the taxpayers ‘ motive. The 2nd survey investigates the equity of the revenue enhancement system, taking into consideration the effectual factors of the revenue enhancement reforms in the NBC, which impact the revenue enhancement conformities harmonizing the different whitepaper studies from BearingPoint ( 2008 ) and CIAT ( Centro Interamericano de Administraciones Tributrias ) that are studied. Existing research documents that focus on single non-compliance on the island are non available ; there is small research on corporate revenue enhancement non-compliance, so greater attending should be paid in this paper to income revenue enhancement conformity on the Island.Chapter 3 MethodologyA §3.1 IntroductionIn this chapter the methodological analysiss that will be applied are based on a combination of a qualitative analysis and quantitative analysis research method. This thesis is by and large more a quantitative analysis research, because more field and desk research is done to roll up more elaborate infor mation about revenue enhancement conformity behaviour of the local income revenue enhancement remunerators. This is done by a study for which the taxpayers have indiscriminately been selected, to happen out what motivates them non to pay or register the revenue enhancements or what their societal norms are and how their ethical behaviour and beliefs are about revenue enhancement equivocation. Besides the socioeconomic background of each participant will be analyzed. In exhibit 1, the questionnaire is presented ; it is used for this portion of the information analysis. To get better cognition of the subject for this research, a sum of 4 interviews are held with different revenue enhancement experts, refering the revenue enhancement conformity. These interviews consist of open-ended inquiries ( narrative information ) , that are answered by the respondents. For this research the descriptive research type is used harmonizing to Zikmund ( 2003, pp 54 ) . It means that † descriptive research seeks to find the reply to who, what, when and how inquiries † . The instruments used for finishing the descriptive research are questionnaires, structured interviews and secondary informations available from the academic diaries from several databases like Ebsco and Emerald and how the conceptual theoretical account is interpreted in the current state of affairs of the local income taxpayers. For the processing and analyzing of the primary informations, generated through the study, the SPSS package is used. The set-up of this chapter is as follows: in the following paragraph, the process of garnering information ; followed by the account of the choice of the participants in paragraph 3.3 ; the instruments used for the collection of the informations in paragraph 3.4 and the cogency in paragraph 3.5. In paragraph 3.6 the representativeness will be discussed as will the decision in the last paragraph.A §3.2 ProcedureThe processs for the informations aggregation stage are as follows: foremost the generating of primary informations by studies, utilizing questionnaires. This is done by reaching the letter writers personally, by phone or electronic mail. Before get downing with the questionnaire, merely as mentioned above, a pilot survey had been done to look into if the questionnaire had been formulated right. For the pilot survey 5 respondents were used for a try-out ( pre-testing stage ) to minimise mistakes due to improper design of the questionnaire or to larn if the questionnaire was e xcessively long. After that phase the informations aggregation process started. When the information was collected, all information was classified and analyzed and the research inquiries were answered based on statistical methods. The 2nd method to garner the information is to interact with an interviewer. There is a list with structured inquiries to be asked. This gathered information consists of narrative informations and observations. The readying of the questionnaire appropriate for this survey is done with open-ended inquiries, refering revenue enhancement conformities. The revenue enhancement experts were interviewed about their revenue enhancement conformity points of position and so the questionnaire was formulated. All interviews taken were one-on-one. Another method used to garner information about the conformity behaviour is the usage of research articles and diaries on the cyberspace. Harmonizing to the findings, the conformity behaviour and features of the taxpayers will be analyzed. All the preliminary informations were computerized through informations coding procedure for analysis. The SPSS plan was used for the informations cryptography procedure for this research analysis.A §3.3 ParticipantsThe population of the survey is the income taxpayers in Curacao. As of January 1st 2010 the figure of taxpayers has been 142,180 harmonizing to the recent nose count informations of Central Bureau of Statistics Netherlands Antilles ( CBS ) . The sample size is determined utilizing a tabular array to find it and is carried out in a period of 2 or 3 hebdomads, in order to show how the latest taxpayers ‘ attitude influences revenue enhancement conformity. The sample size of the mark population is 150, with a assurance interval of 8 and the assurance degree of 95 % . The participants are the income taxpayers who may besides hold their ain little concern and may be between the ages of 18 and 65 old ages. These participants will be chosen indiscriminately and are divided into 12 different age groups. The questionnaire will be taken at the revenue enhancement office waiting hall in order to research the group that complies with its revenue enhancement responsibilities. This group decidedly files and pays its revenue enhancements. Possibly non right or on clip, but at least this group could be categorized as the group, harmonizing to the ATO theoretical account, as the â€Å" low attitude † class group, therefore the group that is willing to make the right thing. Another location where the research workers will near their participants is in Marshe , the local market place, where sellers come to sell their goods. All respondents involved for this research will stay anon. and are selected indiscriminately. To acquire at least 150 completed questionnaires, respondents will besides be selected by telephone. The Inspectorate of revenue enhancements provides a list with all phone Numberss of all exclusive owners registered at the revenue enhancement office. Every 8 th income taxpayer on the list will be called, until 150 respondents have reached. In order to reply the research inquiry and the other 5sub inquiries, 4 interviews were conducted with experts in the field of revenue enhancements. The interviews are with the caput of Inspectorate of revenue enhancements Mrs. Jamila Isenia, and with the caput of Fiscal Affairs, Mrs. Clarion Taylor. From the SBAB, Mr. Reijmie de Leeuw, the squad leader of the auditing section who is in charge of choosing the audits. Mr. Edsel Jansen, caput of the aggregation section Receivers office was interviewed. The interviews were held face-to-face or by phone or electronic mail, utilizing open-ended inquiries. All inquiries were prepared in front, so the interviews were structured. In exhibit 2 the inquiry list used for the interviews will be attached.A §3.4 InstrumentsFor this portion of the thesis the conceptual theoretical account that is mentioned in chapter two, is closely linked with the instruments that are used for the informations aggregation. In this instance a structured questionna ire is distributed to the income taxpayers. As shown in table 1 below, a sum of 150 study instruments were distributed. Location Sum distributed Tax office ( waiting hall ) 50 Plaza ( Marshe ) 50 Phone ( each 8thperson on the list ) 50 Entire 150 Table 1 Survey Source and chance status. This study contains a wide scope of steps, such as demographic steps, societal norms, conformity steps and the revenue enhancement civilization steps. The questionnaire consists of Likert graduated table comprising of 5 responses, closed-ended and eventuality ( nominal and ordinal graduated table ) inquiries. The questionnaire was divided into the undermentioned subdivisions harmonizing to the conceptual theoretical account: Disobedience Opportunity. Q 4, Q5 & A ; Q34Taxpayer ConformityBehaviorQ6 boulder clay Q 15, Q17 & A ; Q 18 Tax System/Structure Complexity of the revenue enhancement system. Q 16, Q 24 boulder clay Q 28 & A ; Q 33 Culture Variables. Q 19 – Q21 & A ; Q32 Demographic Variables. Q 1 boulder clay Q 3 Psychological Variables Q 22 & A ; Q23, Q 29 boulder clay Q31 Figure 3. Questionnaire measurings related to the conceptual theoretical account. In the tabular array below the steps of each independent variable harmonizing to the conceptual theoretical account are presented with the type of measurement graduated table. Independent Variables Questions Scale Type Demographic profile indexs Q 1 boulder clay Q 3 Nominal graduated table and Ordinal Scale Non-compliance chance step Q4, Q5 & A ; Q 34 Nominal Scale Conformity step Q 6 boulder clay Q 15, Q17 & A ; Q 18 Nominal Scale Ethical and societal norms step Q 19 boulder clay 21 & A ; Q32 Interval Scale & A ; Ordinal Scale Psychological step Q 22, Q 23, Q 29 boulder clay Q 31 Interval Scale Understanding of the revenue enhancement system step Q 24 & A ; Q 33 Interval Scale Tax structure/rewarding step Q16, Q 25 boulder clay Q 28 Interval Scale & A ; Ordinal Scale Table 2 Variables steps of the participants The open-ended inquiries gave the respondents the chance to dig more into the replies. The inquiry signifier used for this study is attached in exhibit 1.The questionnaire was pre-tested for mensurating cogency, representativeness and pertinence before its concluding usage. For the qualitative analysis, the instruments that will be used for this portion are informations and statistics obtained from the SIAH, CBS and the Chamber of Commerce ( KvK ) . Another instrument used is the questionnaire list with unfastened inquiries used for the interviews.A §3.5 ValidityTo find the cogency of the information in this research, all the research articles are compared to other similar surveies. These surveies about revenue enhancement conformity behaviour will assist to find the cogency of the overall information about the research inquiry. First of all, before roll uping the information, the questionnaire must be approved by the thesis wise man. The questionnaire is divided into five differen t parts conform the conceptual theoretical account. In the undermentioned four tabular arraies, the inquiries and related literature are presented. The set-up of the questionnaire is as follows:QPartMeasurementSubjectLiterature1 I Demographic factors Gender Wenzel M. , 2007, Gerxhani K. , 2007. 2 Age Census CBS, 2011. 3 Educational degree Census CBS, 2011. 4 Two Non-compliance chance Marital Status Torgler et al 2007, Torgler B. , and Schneider F. , 2007 5 Occupation Gerxhani K. , 2007, Hasseldine et Al. 2007. Table 3 Demographic factors and non-compliance chance measuring In the tabular array above the demographic and non-compliance chances are presented together. Monthly income is besides an index of the non-compliance chance, but in this questionnaire, this conformity index ( income ) is placed as the last inquiry. Harmonizing to O ‘ Rourke ( 2002 ) , that income is a extremely sensitive topic and is related to many behaviours and sentiments. That is the ground why it is placed at the terminal of the questionnaire and non at the beginning of it. The following tabular array shows how the taxpayer ‘s conformity attitude is measured. In this portion the inquiries are given in 12statements. These statements cover issues that are expected to correlate with revenue enhancement conformity. The respondents have to bespeak whether each statement is true or false.QPartMeasurementSubjectLiterature6 Three Tax conformity attitude Voluntary conformity class Feld, L. and Frey, B. , 2007 7 Reason for non-compliance Braitwait et al. , 2007 8 Conformity attitude Braitwait et al. , 2007 9 Reason for non-compliance Trivedi, V. , Shehata, M. , Mestelman, S. , 2005. 10 Intentional non-compliance behaviour Trivedi, V. , Shehata, M. , Mestelman, S. , 2005. 11 Recognition of good moralss Gerxhani, K. , 2007 12 Taxpayers honoring Trivedi, V. , Shehata, M. , Mestelman, S. , 2005. 13 Attitude towards revenue enhancements Gerxhani K. , 2007 14 Unintentional non-compliance behaviour Trivedi, V. , Shehata, M. , Mestelman, S. , 2005. 15 Reason for full conformity toward revenue enhancement duties Torgler et al 2007, Torgler B. , and Schneider F. , 2007 16 Tax system Punishments towards non-compliance behaviour Trivedi, V. , Shehata, M. , Mestelman, S. , 2005. 17 Three Tax conformity attitude Unintentional non-compliance behaviour Trivedi, V. , Shehata, M. , Mestelman, S. , 2005. 18 Reason for non-compliance Hasseldine et Al. 2007. Table 4 Reasons for non revenue enhancement conformity behaviour. This portion of the questionnaire consists of three statements that are related to self under coverage and revenue enhancement equivocation. The steps of under describing moralss are shown below.QPartMeasurementSubjectLiterature19 Four Social norms Guilty feelings towards non-compliance Blanthore and Kaplan, 2008 20 Ethical norms Under describing feelings towards non-compliance Blanthore and Kaplan, 2008 21 Ethical values Wenzel M. , 2007 Table 5 Ethical and societal norms steps.QPartMeasurementSubjectLiterature22 Volt Psychological constituents Peer influences Chau and Leung, 2009 23 Feelingss towards the revenue enhancement governments Field and Frey, 2007 24 Six Tax system Complexity of revenue enhancement Torahs Shahroodi, S. , 2010 25 Tax Efficiency Service offered Shahroodi, S. , 2010 26 Wagess and Incentives Feld, and Frey, 2007 27 Punishments and penalty Hyun, J. , 2005 28 Tax information Wenzel, M. , 2007 29 Psychological constituents Attitude towards Government Shahroodi S. , 2010 30 Trust in the legal system Hyun, J. , 2005 31 Payment Facilities Gerxhani, K. , 2007 32 Cultural variable Ethical norms Wenzel, M. , 2007 33 Recommended alterations Torgler et al 2007, 34 Non-compliance chance Income O'Rourke, D. , 2002. Table 6 The measuring of the independent variables. Dependability and cogency are indispensable tools in a thesis. The dependability of the questionnaire is that the variable scope is the same as the one used in the nose count done by the CBS. All the Likert -type graduated table inquiries will be replaced with other similar inquiries, in the study. Therefore to mensurate the beliefs about underreporting or revenue enhancement equivocation by the taxpayers, some of the inquiries are coded in contrary. That is one of the trials that the study is valid and dependable. Finally, the representativeness trial is done to mensurate the dependability of the replies. The replies of each of the 5 instruments will be measured by the Cronbach ‘s alpha tool, which is a numerical coefficient of dependability. The scope of each instrument that will be measured must be at least between 0.7 and 1.0. Every inquiry with the result that is below 0.7 will be excluded. Thus for all the independent variable, all the responses will be tested with a Cron bach ‘s Alpha tool with at least a value of 0.7 boulder clay 1. To mensurate the Cronbach ‘s Alpha or internal consistence the undermentioned consequences are calculated for each independent variable.Independent VariableCronbach ‘s AlphaNumber of inquiriesCultural variables 0.806 4 Psychological variables 0.616 5 Tax system 0.165 8 Table 7 Overall dependability statistics test As the consequences in the above tabular array show, the overall alpha for cultural variables is 0.806. The result is above 0.7 and has a really good strength of association, harmonizing the regulation of Cronbach ‘s alpha coefficient size ( Hair et al. , 2003 ) . The psychological variable is 0.616 and there is a moderate strength of association. The internal consistence of the revenue enhancement system variable is 0.165 the result and is below 0.7. These inquiries should be excluded from the questionnaire. However, these inquiries are indispensable to mensurate the revenue enhancement system variables and will stay in this research. The demographic and non-compliance chance variables are non tested, because merely 1 inquiry of the questionnaire measures the variable and the minimal figure of inquiries in a graduated table to mensurate should be at least 3. To analyse the sub inquiries mentioned in chapter 2, the correlativities of these are applied. The correlativity applied is the spearman rank order correlativity because the informations used in the questionnaire are dwelling of ordinal graduated table steps. Another trial that is used for this research is the analysis of the chi-square trial for goodness of tantrum, which allows proving for significance. The chi-square trial is

Outline the main values issues presented to a social worker by one of the case example given

Outline the main values issues presented to a social worker by one of the case example given, with reference to the CCETSW statement of Social Work values. Discuss how you would attempt to resolve the issues in line with the CCETSW value position. Case Study: Ethel, Alan, Marion In this essay I will be outlining the importance of social work values, by looking at the social work values. I will be focusing on the value issues within the case study which are relavent to the CCETSW's statement of values, to understand and integerate the values of social work. In the assignment I will try to resolve the arising value issues in the accordance of CCETSW's statement values as a social worker. In this assignment by using the term' social work' it will be refering myself. In   The meanings â€Å"value† are divers and varied. ‘Values' are a combination of our beliefs, views on which we act upon. Initially, all individuals have some personal values. A social worker has social work values, which are linked with his/her duties and responsibilities. Therefore, the agency also imposes some values on social workers. In some terms social worker's personal values can conflict or compete with others' values. As â€Å"Values are concerned what's good and desireable†(Loenberg and Dolgoff 1992, quoted in Meyer and Mattain, 1995:p.51). The social work is a well know agency and institute, which provides help, support and advice to those people who are deprived, vulnerable and needy such as poor, elderly, women, children etc. The social work services are reliable, confidential, and equally availiable to all individuals and groups. However, the social work is highly criticised to use their power wrongly, for example removeing children and adults from home. On other hand, the occurance of neglegence and abuse in the residential care. We should not forget that it is individual's act and it is not a fault of all members of institution. Thus to pervent abuse and misuseing of power, a social worker should practice on the basis of CCETSW's values, rules and regulations and use them as a guidence. Ethel is 93 years old, which is a fragile age. She may be discriminated and oppressed because of her age as statistics show Family and society: As often seen in our society, people's views about old people are negative. For example they labelled them as ‘burden' ‘ clumsy' ‘rages' ‘slow and lazy' ‘useless' ‘fussy' ‘childish'and even ‘mad'. Ethel's son, Alan, passed comments † but that's old woman for you, isn't it†? On the other hand, Alan's wife Marion is reluctant to answer the questions and burst into tears. Alan pays little attention which makes you think Marion is depressed for some reason. Which require assessment and communication to evaluate the situation. â€Å"It is also important to â€Å"identify, analyse and take action to counter discrimination, racism and disadvantages, inequality and injustice, using strategies appropriate to role and context; and practice in a manner that does not stigmatised or disadvantage either individuals, groups or communities. (CCETSW 1995;P18) Physical and emotional concerns: Ethel is fit and healthy for her age but she is may be at risk, (perhaps she is not). But she had bruises and burnt the kettle. In my opinion it is important to assess the situation, circumstances, knowledge of available and existing resources and assistance which is ‘concerned with the enhancement of human well being†, (BASW 1986) â€Å"Social workers have a responsibility to relieve and prevent hardship and suffering.† (CCETSW 1996) and â€Å"communication to promote opportunities for children, adults, families at risk or in need to function, participate and develop†. (CCETSW 1996; p: 16) Choices and options: It is necessary to know about Ethel's concerns. Social work gives clients ‘respect', ‘options', and choices. The options for client (from available resources) to choose from such as residential homes, care worker, health visitors, community nurse, age concern and others. As ‘choices available to users are often limited.' (Nocon, A. et al 1996p: 51) Although ‘case worker have a correspondent duty to respect that right, recognise that need' (Biestek, P.et al 1950, principle 6) ‘respect their clients as individuals and will seek to ensure that their dignity, individuality, rights and responsibilities shall be safeguarded.'(BASW 1986; 10:ii) â€Å"Regardless of whether they are provided in the home or out side the home,†(Lowy, L.1979; p: 429) ‘However only 5% living in any institution: most elderly people prefer to live with or near their families. Because of lack of community resources Many people are forced out of their homes, but not because the family wishes to be get rid of the older members. (Lowy, L. 1979;p: 65) Partnership: It is essential to communicate with the client, family, friends, or other person or authorities (if involve) to work in partnership. In this case Ethal's son, daughter-in-law or other family, care manager and friends at the day centre and GP (to find out if she have had any sort of injuries or bruises before). Emotional and Health issues: It is stated that Ethel is being confused on occasions, and her short- term memory is poor but she can recall her memories from the past, which is clearly a rough and difficult existence. It also has been acknowledged that she was a victim of domestic violence. She used to get beaten by her drunken husband. A programme, broadcasted by Channel 2, showed that 87% of domestic violence victims are women. According to Unison 1 October 1997, new domestic violence legislation in England and Wales came into force under the Family Law Act. While there remain loopholes in the Act. It does not make the civil law simpler and clearer, allow greater protection to more individuals and strengthen the use of powers of arrest. Despite this, a victim can live in trauma of fear and it also psychologically effects the personal abilities and qualities. It can affect victims for a long- term and blunt their abilities to operate their lives with confidence. And they can see it as a norm of their life, may be Ethel have accepted it as norm that's why she is not unhappy. In our society, people are hesitate to talk about it, or discus about it in the public or with friends which leave them isolated, alone, scared and helpless. It also develops a sort of sense of guilt. The longer you live in that situation the worst outcomes could be. Ethel described, as she was a victim of domestic violence, is she still a victim? Counselling could be a good solution for her if she requires it. But if she is still a victim of domestic violence (Statistics show that if a woman is being beaten by her husband then it could be possible that it can carry on by her son as he see himself ‘Dominate or head') then there is a need of ‘family therapy'. Non-judgemental: We can't make judgements about others but for assessment we should consider each and every possibility and chances of risk and inequality. We are concern that personal help (individually and collectively) is offered within an acceptable personal and cultural context to increase the range of choices open to them and power to make decision, including the participation of client in ensuring and defining that the services are appropriate for them. (BASW 1986; 10) Access to resource: (care, finance, support, and Accessibility) Ethel' home looks tidy but are there adequate support, resources and care available? Ethel's family is living in a rented property and the house is in need of repair. Possibly, the land- lord can arrange to repair the property under the Tenancy Rights. May be Local Authorities can help to provide easy access to and out of home. One more issue, which clicks me, is why Alan took the electricity off! Was it due to financial problems or are they neglecting Ethel. If Ethel needs to get up at night for her needs or she is not having enough sleep then her GP can advice her. Mostly it has seen that the sleeping of the elderly people do change and also getting confused or short-term memory are related to old age. Lowy argues that chronological ageing alone does not account for such changes but, instead, that they are connected with a number of other life's circumstances. (1979; p: 65) â€Å"Persuading and cajoling of clients can range from the ‘informal' admission to a psychiatric hospitals to the gentle pressure on an elderly to enter residential care† ( Thomas, & et al.) On the opposite, Tony Novak and Chris Jones (BASW 1993;p: 196) argue that â€Å"social workers have found themselves with even few resources to meet the needs of more desperate clients. At the same time social worker has faced increasing criticism and ridicule, not only from the media but also from the state itself, which has challenged its legitimacy and sense of identity†.

Purpose of the Investigation Research Paper Example | Topics and Well Written Essays - 750 words

Purpose of the Investigation - Research Paper Example One could only work on probabilities and hope that the decisions made come out successful. For that reason, it is always good to conduct research on the issues at hand, analyses such data, find a concrete solution before a decision is made based on the outcome of the process. Failure to follow a logical process in decision making leads to regrets during implementation of such decisions when they fail (Crotty, 1998). Various methods could be used in researching and analyzing contract information. One of the analysis techniques is the content analysis. This is the examination of written or recorded information systematically through breaking down the sentences, identifying and eventually analyzing the relations of words, sense, sentences, characters, concepts and or common themes from such records. It is a critical examination as opposed to just describing content. Purpose of analyzing such content is to gain a clear insight into the precise and fully focused problem of research or bas ed on topic at hand. It also helps examine trends, see patterns and establish consistency required (Weber, 1990). Research keeps one informed on the current trends as compared to what has been in use in the past. It helps one see what is actually on the ground and find ways of integrating the decisions with the realities on the ground. Many people do their investigations in boardrooms and for that reason fail to have a true picture of what is actually happening on the ground (Ewing, Tarantino, & Parnell, March 2006). The disagreement with the contractor is a serious thing whenever a project is being carried out. This is because what was expressed on paper and in contract might be quite different from that which is happening on the site and thus make the contractor feel duped. For that reason, it is important that the manager of such a contract goes ahead to research and find where the problem is before making any decision. When evaluation of research data and findings has been done, then a decision could be made based on various solutions suggested (Onwuegbuzie, 2003). The purpose of this study is to establish the cause of the problems that led to the disagreement between the management and the contractor on the ongoing project of reservoir construction. The main issue here has been the fact that the location of the reservoir is located on hard granite rocks which need expertise and heavy machinery to blast them before construction can begin. This was not indicated in the original documents and the contract. Given the fact that the community and the hospital are posed to gain heavily from this project, a mutual solution needs to be found (Della-Piana, Low, & Lyman, 2005). The rationale for this research is based on the fact that one of the major objectives of BAMC is to be responsive to the public in terms of community needs. The contractor selected is one of the most credible one in the prequalified list and losing him would mean compromising on the quality o f the reservoir. A good reservoir will also ensure that both BAMC and the community are served well without interruption of water supply (Creswell, 2002). Resolution of the existing problem would require that all the stakeholders assemble to find a lasting solution to the problem at hand. This would require that the following options be considered: Subcontract the project by seeking an engineering firm that would be engaged in the blasting of the granite rocks to ensure that they are

Challenging experience Essay Example | Topics and Well Written Essays - 500 words

Challenging experience - Essay Example The first problem was how the curriculum was presented to the students. These students came to camp expecting to have exciting experiences in the outdoors. The curriculum I was instructed to present was nearly all classroom activities. It had been borrowed from a local school district. The students grew bored quickly with the outlined activities. They said that it felt just like school. They grew restless, talkative and defiant at times as a result of their boredom and disappointment. The second problem centered on the different ability levels of my group of ten students. Some were obviously very academically inclined while others were more interested in just being in the outdoors. There wass also a wide range of cognitive abilities from 5th to 8th grade, so after only one day I could see that spanning this difference was going to be a challenge. The evening of my first day at camp, I met with the director to discuss some changes in approach to teaching the curriculum. I suggested th at much of the classroom instruction could be delivered in a more meaningful way through activities outdoors. I knew this would allow my energetic students more time and freedom to engage in active learning. I also received permission to differentiate the activities based on student ability and maturity. I did this so everyone would be able to participate in ability appropriate activities.

Residential social care work Essay Example | Topics and Well Written Essays - 2000 words

Residential social care work - Essay Example â€Å"The aim of social work is to enhance citizens’ ability to take care of themselves and to promote their participation in the social process. This can vary from helping one client to get a secure income, or organizing material security to providing information and organizing a social network. It can also mean that the social worker, reviewing her clients’ affairs, comes to the conclusion that there is something structurally amiss at the workplace and that something must fundamentally change in the company’s organization if systematic absenteeism is to be further prevented. The aim is always to help clients to help themselves, to develop new prospects for the future or to simply accept a reality that is difficult to alter.† (p. 141) In order for a social worker to be successful in her career, her broad knowledge of various organizational and networking systems that provide support and services to their clients must be matched with her own vast understanding of how a person’s mind and emotions operate especially in times of crisis. Most of the time, counseling sessions are conducted with her client, or members of her client’s family. Here, the social worker’s communication skills are put to the test. â€Å"In conversations with the professional, clients speak out about their pains and sorrows, and about their hope and beliefs.† (Van Nijnatten, 2006, p.133) It becomes an avenue where both the social worker and the client brainstorm on ways to express these emotions so they construct new meanings and new perspectives. Coming from an objective frame of mind, the social worker helps the client distance himself to the concern at hand and explains that such overwhelming emotions that the cl ient is undergoing are normal and can cite cases of others who have survived through the same. Then ways to resolve the problem are discussed. With children, social workers take on a more critical role, as they adjust

The Google Boys Essay Example | Topics and Well Written Essays - 500 words

The Google Boys - Essay Example However, soon the fellows found a common topic of interest, and by January 1996, the 24-year-old Larry and 23-yar-old Sergey had started collaboration on their first search engine called BackRub, which could analyze the â€Å"back links† pointing to a given website. The friends were limited in cash and had to borrow computers for their network. BackRub became popular in the campus. The work on the new technology was continued. Larry and Sergey bought a terabyte of disks at bargain price to build their computer housing. The Google’s first data center was in Larry’s dorm room. Having set up a business office, they started looking for potential partners. However, the new technology was not known and many companies, including Yahoo, refused a wonderful chance to get hold of it for almost no money. So Larry and Sergey decided to promote their engine themselves. All they needed was money. It was Andy Bechtolsheim, one of the founders of Sun Microsystems, and then a friend of a faculty member, who gave his blessing and a check for $100,000 to a new company, Google Inc. Sergey tells that they met Andy very early one morning on the porch at a Stanford faculty member’s home in Palo Alto. â€Å"We gave him a quick demo. He had to run off somewhere, so he said, ‘Instead of us discussing all the details, why dont I just write you a check? It was made out to Google Inc.†. While such a company didn’t exist it was impossible to deposit the check. So for a couple of weeks Sergey, who was, obviously, the business organizer, set up a firm, locating funders among family, friends and acquaintances. As a result, the initial investment made almost $1 million. Google Inc. opened in September 1998, in a friend’s garage in Melno Park, California. The new company had a staff of three, with Craig Silverstein, now Google’s director of

Becoming A Master Student Term Paper Example | Topics and Well Written Essays - 250 words

Becoming A Master Student - Term Paper Example The book contains both study and life skills for the students to learn. The students can use these skills to invent their own ways of being successful in the Master studies. One of the most useful lessons in the book is the learning styles inventory. The author has explained a whole range of learning styles and has left upon the students to choose their styles from among them as they match their individualistic needs. The author has explained it with the example of a cell phone. A user can learn how to operate a new cell phone in numerous ways. He/she can either just start playing with the keys to know their respective functions, he/she can use the knowledge of the past cell phone and try that on the new one to see how the new set compares with the old one, he/she can use the user’s manual as a guide to learn the use of phone or else, he/she may consult someone who already posses the very phone. Likewise, students can discover their own learning preferences and check out vario us styles to see what best works for them. After the learning styles inventory, the reader is supposed to complete an exercise so that the concepts thus gained become ingrained in mind. Then, the author discusses the multiple intelligences and the VAK system.

Postoperative Nausea and Vomiting Essay Example | Topics and Well Written Essays - 2750 words

Postoperative Nausea and Vomiting - Essay Example Clinically, however, there is a serious need to control PONV since undertreated, PONV may lead to life-threatening complications, such as, wound dehiscence, pulmonary aspiration of gastric contents, bleeding, dehydration, and even electrolyte imbalances if continued unabated. Rapid advances in surgical techniques have brought in a paradigm shift in approach to surgical practice, where the order of the day is minimal access and rapid discharge from the hospital, and day care surgeries are rapidly replacing the convention surgical practice of prolonged hospital stay. Even very mild PONV may result in delayed hospital discharge, decreased patient satisfaction, and increased use of resources including medical and surgical care, intravenous fluids, drugs, and other supplies. PONV is the major cause of unanticipated admission to hospital following day-case surgery (Gan, 2006), and from these angles, prevention and management is of utmost importance, and for the reason given above, the nurs es must implement the management strategies that consider evidence from research. Nurses have responsibilities to prevent and relieve postoperative nausea and vomiting. ... Most of the nursing practice for management of PONV goes by traditional practice, not by evidence. Classically a majority of PONV is caused by the effects anesthetic agents on the brain and other related perioperative factors. With the advent of newer pharmacologic agents that are used to induce anesthesia, it is now important to update knowledge on the management of PONV. There is a huge body of literature of PONV management that covers pharmacological, dietary, and behavioral interventions that may culminate into an updated development of assessment and management guidelines (Eberhart et al., 2004). Moreover, it will open an opportunity to identify the gaps in knowledge, so further research can be carried out. Therefore it was decided that a literature review will be undertaken to find out evidence from published research literature in the current time to examine evidence and rationale for nursing practices in PONV, and the findings will be presented in an organized manner so these can be utilized as a guideline in the practice. Strategy of Literature Review To build a scientific basis of evidence, a comprehensive literature search was undertaken and then evaluated. For the purpose of the review of literature to support the rationale, need, and continuation of the project, the author conducted an exhaustive literature search. Electronic databases accessed for information included: CINHAL, Medline and Pubmed along with the Google Scholar internet search engine. Moreover MEDLINE, EMBASE, and CINAHL and Cochrane databases were searched to identify relevant literature on prevention and management of Postoperative nausea and vomiting. UMI Proquest Digital Dissertations, ISI Web of Science, Cambridge Scientific Abstracts,

Profession of Arms Essay Example for Free

Profession of Arms Essay Characterizing the Army as a profession is a widely debated issue. Some attest that the military employs a small cadre of professionals, yet this does not qualify the entire vocation as a profession. Others are not so kind and paint a picture of mindless robots simply following orders. The debate rages because it is fundamentally difficult to find an absolute definition for a profession. This troublesome task is further exasperated because the trust of the public ultimately certifies a profession. Nevertheless, the principle characteristic that remains constant to all professions is that they possess a guiding ethic that controls the effective application of their expertise. 1 The Army constitutes a profession because it possesses an ethical framework that is intrinsically present within the institution. As it relates to a professional ethic, all professions possess a code that governs the moral, ethical and legal activities of their members. For example, The American Medical Associations Code of Medical Ethics holds to the Oath of Hippocrates.2 This oath is Western civilization’s expression of the ideal conduct of a physician.3 Lawyers also take an oath of office that anchors them to the ethical practice of their craft. This code of ethics provides parameters for lawyers on how they should conduct their affairs and matters ranging from client confidentiality to conflict of interest.4 Similarly, all members of the United States Army swear or affirm an oath upon initial entry. The Oath of Enlistment or the Oath of Office marks the beginning of each Soldier’s military service and their commitment to a higher ethic. This oath is the bedrock of the Soldier’s moral and legal principles. The Army Values, the Soldier’s Creed and the Warrior Ethos exemplify the pinnacle of the Army’s organizational ethic. Some might argue that many organizations have a similar ethic, yet they are not a professio n. Why are athletic teams that incorporate and enforce team rules, not considered professions? Another issue concerning the Army professions ethical barometer stems from comments made by senior Army officials like General Maxwell Taylor, the fifth Chairman of the Joint Chiefs of Staff. According to him, as long as a man performed his duty he  was fine. â€Å"For [GEN] Taylor, a good [S]oldier, even a good [O]fficer, could be a bad man.†5 What these dissentions fail to consider is that the Army, or any profession, does not singularly apply its ethic to the daily living of its members. Concerning the members of an athletic organization, it must be understood that one does not ethically hit, pass or throw a ball. Athletes do not apply ethical guidelines in the performances of their sports. Conversely, GEN Taylor fails to realize how private character affects the ability to command troops. One cannot compartmentalize the ethic of professionals into private and public sectors. Professionals apply their ethic to the application of their craft on behalf of the society they s erve. 6 Soldiers, like all members within a profession, must exercise their ethic in the execution of their work, not just in their private lives. Although, a universal criterion to qualify a particular vocation as a profession is difficult to quantify, the possession of a guiding ethic is common to all professional definitions. The Army is a profession because throughout its ranks it has continued to operate within the ethical framework it has set forth for itself. The Army, as a profession, demonstrates not only that it possesses ethical cannon, but is committed to operating by it. The Army Values, the Soldier’s Creed and the Warrior Ethos are the natural outpouring of these ethical cannon. Regardless of these facts, it remains unique to a profession that they cannot simply declare themselves a profession.7 The public reserves the right to determine so. Americans will only continue to regard the Army as a profession based on our effective and ethical application of landpower.8 Des pite many ethical failings, the American people recognize that the Army possesses the courage to hold its members ethically accountable and therefore legitimize itself as a profession of arms. Bibliography Pbs.org,. NOVA | The Hippocratic Oath Today. Last modified 2014. Accessed September 12, 2014. http://www.pbs.org/wgbh/nova/body/hippocratic-oath-today.html. Robinson, Paul. Ethics Training And Development In The Military. Ebook. 1st ed., 2007. Accessed September 11, 2014. http://strategicstudiesinstitute.army.mil/pubs/parameters/Articles/07spring/robinson.pdf. Training and Doctrine Command, â€Å"An Army White Paper: The Profession of Arms,† 8 December 2010, 2. http://www.benning.army.mil/armor/content/PDF/Profession%20of%20Arms%20White%20Paper%208%20Dec%2010.pdf U.S. Department of the Army. The Army Profession. Army Doctrine and Training Publications 1. Washington, DC: U.S. Department of the Army, June 13, 2013. Accessed September 11, 2014. http://armypubs.army.mil/doctrine/DR_pubs/dr_a/pdf/adrp1.pdf. YourDictionary.com,. Code Of Ethics Examples. Last modified 2014. Accessed September 11, 2014. http://examples.yourdictionary.com/code-of-ethics-examples.html.

The play, An Inspector Calls is written by J.B Priestley Essay Example for Free

The play, An Inspector Calls is written by J.B Priestley Essay The play, An Inspector Calls is written by J. B Priestley. It was written in 1945 and set in 1912, just before World War One. The play is all set in the Birling household in Bromley. In the play the Birlings and Gerald Croft are celebrating the engagement of Sheila Birling and Gerald. The are all celebrating in a self-satisfied way. Arthur Birling is telling Eric and Gerald about every man should be for himself and that everyone should look out for themselves and their families. There is a knock on the door and Inspector Goole bears the news of a young woman who died in an infirmary from drinking disinfectant. The Inspector slowly implicates all of the Birlings and Gerald into the suicide of the girl, Eva Smith. Mr. Birling fired Eva from her job, as she wanted a small pay-rise. Sheila got Eva fired from a job in Milwards by using her social power just because she was jealous of her. Gerald had met her and gave her a place to stay, but had then left her after a while. Eric had met her in a pub and then made love to her and got her pregnant; he then stole money from his father, Arthur to help support her. Mrs. Birling then turned Eva down from her help community and made sure no one else listened to Evas story. The Inspector made everyone confess to what they had done to contribute to Evas death. After the Inspector left, Arthur and Gerald realised that the Inspector wasnt really an Inspector. They all thought they were in the clear when the phone rang and the real police said there was a girl dead in an infirmary, and that the police were on there way to the Birling household for an interview. At that point the play ends. The structure is that it consists of three acts and it is set in real time, so the time it takes for story to unfold is the same time it takes the audience to watch the play. It also has a unity of place and action, so it is all in the same place (the Birling household) and so is the action. I think it is set like this to give the audience help in understanding the morality of the play, which is We are all members of one body, we are all responsible for each other. Priestleys main aims about responsibility is that he is saying everyone is responsible for everyone else, and that you cannot just care about yourself, the opposite of what Arthur Birling thinks. He demonstrates this by slowly making all the characters partly responsible for Evas death, and as a whole all the characters drove Eva to her death. So Priestley is teaching the characters a lesson as well as the audience watching. At the beginning of the play Priestley makes Arthur say a man has to mind his own business and look after himself but after the play the Inspector comes in Priestley contradicts what Arthur said by making all the characters partly responsible for Evas death. Priestley sets the play in real time so both the audience and characters can experience the feelings and emotions of the play at the same time. In the play, Priestley has made Arthur a man who believes in only looking out for yourself and your family only. Arthur makes out to be a man who can do as he pleases just because of his social and business position. Priestley also makes Arthur say things like -the Titanic- she sails next week-forty-six thousand eight hundred tons-New York in five days-and every luxury-and unsinkable Priestley made Arthur say this knowing full well that the Titanic was sinkable and did sink! I think Priestley is trying to make out about how wrong Arthur is on many aspects of life and that he is also wrong in thinking every man for himself.

Has Technology Ruined Family Life?

Has Technology Ruined Family Life? Technology ranges from computers/tablets/phones to the content laced within these devices. Everyone is constantly distracted by their chosen device and even get flustered when asked to put it away. A person spends up to 20 hours on Facebook per week and many of them let other people’s comments affect them – negatively and positively. While simultaneously making our lives easier, technology is rapidly isolating people from the real world. In a sense, technology has ruined family life. Before technology, families would sit around the dinner table to eat or even play games together which is a huge contrast from what they do nowadays. It is a rare occurrence for families to be in the same room while eating and families playing games together is virtually unheard of. Technology does however create a feeling of security as you know where your family is due to phone calls and texts. But what if the family member you’re trying to contact doesn’t answer? You start imagining the worst case scenarios. You panic. You panic so much that you continually bombard them with texts and calls. In reality, they’re busy and can’t answer or just don’t want to. Are children so engrossed in technology that they are missing out on childhood adventures? A number of parents have to coerce their children to go out and play. When I was a kid, I would barely ever be in the house. My parents had to force me to stay in the house to spend time with my family. Technology has a negative affect on children in many different aspects. Children who watch excessive amounts of TV and play too many video games are allegedly more likely to do poorly at school. Reputedly, technology increases the chances of behavioural problems. Many kids are losing sleep due to their minds being overactive and unable to rapidly shut down once they have stopped playing games. Believe it or not, technology is extremely dangerous. The number of people who text while driving is alarmingly high and the number of fatalities this has cause is atrocious. Texting while driving causes 1,600,000 accidents per year and 330,000 injuries per year. Even texting while walking is a danger some people actually think that it is worse than texting while driving. People are so distracted that they may walk into walls, fall down the stairs or step into traffic. A study says the number of people who were killed rose from 4,109 to 4,432 in 2011 as a result of texting while walking. Consequently, people who get distracted by their phone end up walking past where they were meant to be going or step into traffic and end up visiting AE. The content on the internet actually has the capability to ruin people’s lives. Many people are naà ¯ve to the dangers of the internet and believe that they are perfectly safe when signing up for sites such as Facebook, Twitter and Instagram. People record their lives rather than actually living them. All the photos posted and status updates mean that pretty much everyone knows what is going on in your life. Who needs privacy? Sites like this are also making child grooming more and more common. Many children are oblivious to the fact they are being groomed in the first place, they only realise once it has gone too far. Numerous amounts of people put their personal details on these sites without a second thought then become hysteric when someone they don’t know contacts them. The worst of them all are dating sites. They’re impersonal and a nightmare. How do you know who you’re really talking to? Do you honestly believe that everything you read is the truth ? Dating sites create an air of apprehension and uncertainty as you don’t actually know who you’re going to meet, it could be anyone. Technology has completely changed morning routines. People are checking their phone before they even move from their beds. Once they actually make it out of their beds, they get ready for the day but they’ve always got their phone in eyesight. Many teens end up being late for school or work because they’re too distracted by their devices which results in them having less time to get ready. The majority of them have to post a ‘selfie’ before they leave the house which takes them at least 10 minutes due to the fact that they take multiple pictures then skim through them picking and choosing which ones they like and which ones they don’t. Many older people post a status complaining about work before they leave and then worry that someone from their work will actually see it so they delete it or they waste time going through their friends to make sure no one from their work is on the list. What’s the point in wasting their time doing that when the y could just not post anything in the first place? Technology makes us ungrateful and competitive. The majority of people purchase a new device but never think that it is that great. If a page doesn’t load we snap and whinge about how horrific the device is. As new devices come out, we expect them to be more extravagant and pleasing. We want them to exceed expectations and when they don’t, we are outraged. We post pictures of our lives on Facebook, Twitter and Instagram to update people on what we’re doing but get envious when we see that people are engaging in activities more fascinating than ours. Technology can ruin our relationships with friends and even family. Even though it is easier to connect with loved ones who are in a different country, our jealousy overpowers any other feeling when we see how great their life is in the sun while we’re stuck in the rain. Technology has made our lives easier but as a consequence it has made us lazy. Who needs to get out of bed and get dressed when you can lie there all day and watch Netflix? Many people are missing out on social occasions because they spend all day watching the latest TV series or films. With all the gaming gadgets that are available nowadays, many people are barely ever stepping out of their houses unless it’s unavoidable. Likewise people are googling everything. â€Å"How to tie a tie† gets over 500,000 searches per month and more than 1,000 people even search â€Å"how to boil water.† To conclude, technology has changed many aspects of our lives both negatively and positively but the negatives definitely outweigh the positives. We have all become isolated, lazy and oblivious to the dangers we face when using these devices. Everywhere we go, technology surrounds us. We can’t escape it, but should we embrace it all the time? I think not. Bibliography http://www.theguardian.com/lifeandstyle/2013/jan/19/tim-too-much-technology http://www.thewire.com/technology/2012/08/technology-doesn’t-ruin-our-lives-we-do/55300/ http://www.telegraph.co.uk/technology/mobile-phones/10336750/Mobile-phones-destroying-peoples-private-lives.html