Wednesday, November 27, 2019

Overview of GPS Essay Example

Overview of GPS Essay GPS stands for Global Positioning System, and is based on satellites and their corresponding ground stations. As the Americans were the first to introduce such a system they named it NAVSTAR with the introduction of such a system for military use the Russians had also introduced a satellite system called GLONASS, usually the American version is referred to as GPS. Satellites in orbit around the earth not just America are arranged carefully so that sufficient satellites can be seen from any point on the planets surface so as to provide an accurate position.The Transit system was the old system which formed the basis on the NAVSTAR project it was developed in the early sixties, but had major flaws in that it was slow, it gave readings every 90 minutes with an accuracy of 250m at the 95% level was very inaccurate especially for military uses. However a new form of positioning system has emerged, known as DGPS (Differential global positioning system) where a more accurate reading is give n. Current new advances are being made for better accuracy positing systems everyday. Transit was switched off at the end of 1996.GPS provides specially coded satellite signals that can be processed in a GPS receiver, enabling the receiver to compute position, velocity and time, basically the coordinates X, Y, Z and time. To get these positions the GPS uses four satellites. Most GPS receivers display five basic sets of information to the user, they are, altitude above sea level, longitude and latitude, speed over ground and heading when moving. Navigation in three dimensions is the primary function of GPS. The main uses of navigation receivers are made for aircraft, ships, ground vehicles, and for hand carrying by individuals for example, teaching surveying techniques to students. GPS is also finding its way into everyday items such as the mobile phone and is probably going to be in most electrical equipment in the near future.The receiver can be classed as one of GPSs three segment s, with this the user can perform various tasks. The receiver can find its distance from the satellite by measuring the time for a signal to reach the receiver from the satellite, and can find its exact three-dimensional position using triangulation. The other segments of GPS are satellite constellation and ground/monitoring network, or can be known as space segment and control segments.The satellite constellation/space segment is 24 satellites in space and were launched 27 years ago in 1978 with the 24th hitting space in 1994. Each one of these satellites sends signals to the GPS receivers on the ground. In each orbital plane of the earth there can be upto four satellites orbiting that plane, the earth has six orbital planes, which in turn means that signals can be received 100% of the time. GPS transmits low powered signals from the satellites with frequency of 1575.42 MHz in the UHF band. Also the satellites are in twelve hour circular orbitsThe orbits are nearly circular and equ ally spaced about the equator at a 60à ¯Ã‚ ¿Ã‚ ½ degree separation with an inclination relative to the equator of nominally 55à ¯Ã‚ ¿Ã‚ ½ degrees. The orbital radius is approximately 26,600 km (i.e., distance from satellite to centre of mass of the earth) Corin Gareth PearceFigure1 http://www.ncgia.ucsb.edu/education/curricula/giscc/units/u017/figures/figure02.gifThe figure on the next page shows how the three segments of GPS work together to give information to the user.Figure 2 GPS SegmentsThe second segment of GPS is the control segment, in this part of GPS the main function is for maintaining the satellites and their proper functioning. The responsibility for this comes down to OCS or operational control segment. This includes station keeping which is basically maintaining the stations in there proper orbital as well as monitoring the subsystems status. As with many computer system there needs to be a main system base, where all the data is transmitted and stored for other us es, in the case of GPS it is at Falcon Air Force Base, Colorado Springs.There is also the ground uplink antenna facility, which provides the means of commanding and controlling the satellites and uploading the navigation messages and other data. There are also sub bases along the line of the equator.Figure 3 The Control SegmentPosition determinationFigure 3 http://www.go.ednet.ns.ca/~larry/gps/gps_talk.html1- Satellites position is determined relative to the Earth.2- Location on Earth is located relative to the satellite.3- THEN the Locations position on the Earth can be determined from the VECTOR sum of the other two measurements. All measurements are done to such a precision that the location on the Earth is known to within 15 m.The diagram above shows the general working of GPS however the position determination on the ground in surveying uses many different techniques.R1 = (Ta-Td) C = ?T CThe formula above is the equation to obtain the measured range, R1. We need range because in order to identify a position fix the principal involves the measurement of distance to three satellites of known position.C represents the velocity of light, ?T is the difference in time from when the satellite transmits a signal to the receiver and another name for this would be delay time. However the delay time, ?T is incorrect. The reason for this is because the time difference is wrong. This can be overcome using four satellites instead of the original number of three. The latter makes the distances calculated pseudo ranges because it recognises error and biasness in time delay, ?T C.So the question arises of, how we calculate exact timing on both clocks? What is meant by clocks, the clock in the satellite and the clock in the receiver. The clocks will need to be perfectly synchronised. It is known as pseudo ranges because a correlation procedure using pseudo random binary codes is used. It works in the following way, there are two types of binary code, P and S code. In this case the S code is used. When the receiver gets a transmission from the satellite, it releases the S code. This is then cross correlated with the satellites code, hence the determination of time delay, ?T can be found because it generated the same code received from the satellite to the receiver.However the pseudo-range is only suitable for navigational purposes a more precise measurement of range is needed for positioning in engineering surveying, for surveying carrier phase ranging is required, whereas with pseudo-range the L1 and L2 bands are modulated to P and S codes. This is the opposite in carrier phase ranging, the measurements depend on the carrier waves themselves. I.e. the observation does not use codes.Another difference about both ranging modes is that when the signal is transmitted from the satellite to the receiver, it is different to that of the original transmission this is because of the relative velocity, this is known as the Doppler Effect. The carrier phase is therefore ever changing according to the signal transmitted signal.Data processingGeoidThe actual surface of the earth cannot be defined in terms of a mathematical shape, it is whats called an oblate spheroid. Another way of evaluating the earths shape is known as a Geoid, which is defined as the equipotent of the earths gravity. I.e. the mean sea level. It uses the mean because of unavoidable forces acting upon the waves of the water which cause the sea level to deviate at time up to 2 meters from the Geoid. This was mentioned by J.B.Listing in 1872 as the geoids inconsistencies. Also the solid earths actual surface is too irregular to be represented by a mathematical relation, the Geoid. However because the Geoid is the surface to which all terrestrial measurements are related, it remains an important part to the surveyor.Figure 4 Geoid DiagramGeodetic heightSurveyors use the common Cartesian co-ordinates of latitude and longitude to define relative positions, however the third el ement of elevation, i.e height is not mentioned. In order to calculate further in-depth findings, elevation is needed. A classic determination method would be by sprit levelling, this is where the ellipsoidal mathematical numbering comes into play. The ellipsoid is not a physical reality it is merely a concept, it represents the earth having a smooth shape, and the reason for this is because calculations can be done to get the ellipsoid distance and co-ordinates. To convert the ellipsoid height given by the GPS observation into an orthometric elevation, i.e. height is to know the Geoid-ellipsoid difference at that point. H= h-N where h = ellipsoid height N = elevation.The National GridFor over 200 years the agency known as ordnance survey (OS) has been responsible for the mapping of Great Briton. Their construction, lead it to be used during both world wars, for example, in geological surveying. Its modern day use would be in scientific areas and also commercial and industrial sect ors as well as the military.Following on from the OS, the Transverse Mercator project went ahead, i.e. the basis of the National Grid was formed (NG).The NG uses units of meters and is superimposed on almost all amps. The reason being is that it will give the map reader a single-reference systems as well as a number for large scale maps. The figure below shows this, the lines over the United Kingdom are not real. The lines are at right angles (90à ¯Ã‚ ¿Ã‚ ½) to the central meridian. Basically this creates both northing and easting co-ordinates, i.e. x and y values in mathematics.Figure 5 http://www.aditsite.co.uk/assets/images/ukossheets.gifShowing the gird reference for the United Kingdom.GPS MethodsThere are many different GPS field procedures all with varying degrees of accuracies. In navigation, pseudo-range measurements are used. For fields like civil engineering, carrier frequency phase measurements would be suitable where the L1 carrier is 19cm to mm accurate and the navigat ion S-code (C/A) is about 30 mm in accuracy.The problem with carrier phase and pseudo-range measurements is that there are timing and propagation delays. However this can be solved by a few calculations, hence different methods are introduced to eradicate or minimise this disadvantage.To understand this better here are a few general terms explained,L1 and L2These are basically frequencies and are just carriers of codes.P codeThis is short for precise code. Satellite broadcasts have both L1 and L2 frequency broadcasting to the GPS, however because they are different the GPS needs to define which transmission is from which satellite. This is where the P code comes into play.C/A codeThis is much slowly broadcasted to the GPS than the P code, so in turn identification is very simple. This code is repeated every millisecond on the L1 frequency which makes C/A code unique to every L1 frequency.Static positioningThis was the first positing system for GPS surveying and since its introductio n it is still used today. This surveying technique takes around 30 minutes to 2 hours. The reason for this is because the satellite can take multiple readings from different positions which in turn would minimise systematic errors. If this type of field process is to work it needs one or more receiver and 2 or more satellites. The data is then collected and simultaneously processed to the user which then gives a position fix.Also if the user is surveying over large areas, say a few miles, static processing would be a good idea to use, since it is used to determine the length of long baselines and has the advantage of 5-10mm accuracy. For measurements of a shorter range the carrier phase errors can be ignored because of the high accuracy static has incorporated. It works like this, the surveyor with the GPS receiver sets up over a known position with coordinates x,y,z. then using a different receiver the user stands over a position which he/she wants to know.To understand why this pr ocess needs time is because of the cycle ambiguity problem this is where it needs time to solve the integer number of cycles between the satellites. This is one of its drawbacks, in that static processing is to slow but accurate.Rapid staticVery closely related to static positing but with a difference in occupation time, where static takes hours, this method only takes minutes. To achieve a shorter time has something to do with the ambiguity problem discussed above. There are two ways in which the problem can be eradicated, the problem of occupation that is. Often the problems money is thrown to solve it, one way would be is to have very expensive equipment and software, which could calculate equations very rapidly. This is the simple way of solving a problem but expensive. A less expensive approach would be to combine carrier phase with p-code measurements which would then get rid of the least squares solution for ambiguities and the combination of both the measurements would invol ve search routines as the GPS receiver is well capable of doing.Where static positions can take up to two hours, rapid static can reduce this time to around 20 minutes, a technique called wide laning makes this possible. Basically the GPS frequency bands L1 and L2 are put together in a linear combination, when both L1 and L2 are combined, 2 distinct signals arise. One is called narrow lane and the other wide lane. Also one is slower than the other and the wavelengths are different compared to L1 and L2. Ultimately these changes make the resolution much easier and a bigger wavelength increases the spacing of the ambiguity.A major advantage with rapid static is that the user can move around with the GPS receiver and not have to worry about what position the satellite is fixing too. This method is ideal if there are many points to be surveyed.KinematicsThis method of positioning is faster than static. It achieves this by suing the same field process as static where one receiver is in a known position of x,y,z coordinates and at least one receiver moving form point to point. When at a point of unknown coordinates the receiver only stops here for as little as two minutes before moving on to the next location, this is where it differs from static positioning. Another difference is that the data collected, shows not only x,y,z but also vectors between themselves and the original receiver of known coordinates.Re-occupationSimilar to both static and rapid static re-occupation works by going over the survey after a time gap of around two hours. It takes this long because of the satellite and the surveyor with the GPS receiver, the reason for this is when either of the equipment relocates, it alters the geometry to resolve the ambiguities.The techniques used here starts off the same as static positing. The master receiver, i.e. the receiver which has known coordinates of x,y,z is placed in position.The other receiver is then used to find particular unknown points, once c ompleted the cycle is started again and the second GPS receiver does exactly the same as the first time.To combat the problem of ambiguity this method uses the first few readings and the last few readings for which show the difference in receiver/satellite geometry.Stop and go kinematicsAlmost identical to the description above, but as the name suggest, the GPS receiver which determines the unknown position fix stops at that position. Time here can vary from a few seconds to minutes. Once stopped the correction is then made on individual positions unlike before where it was on a trajectory route.The problem of ambiguity is solved at the beginning of the process using various techniques. Another requirement is that for this method to work the moving receiver must maintain lock onto at least 4 GPS satellites or it will not work. This in turn renders it useless in areas where there are tunnels, woods, towns etc. i.e. where signal shading occurs.Traditional kinematicsSurveying the tradi tional way is very simple to the other types of kinematical techniques described above. However in this case the rover, i.e. the moving GPS receiver is constantly moving at a very slow pace. One receiver is stationed over the position of known coordinates. The rover basically moves over the points where the surveyor wants to know the position point. For all this to work lock must be maintained too at least 4 satellites. Traditional kinematics is used for a quick survey of linear details such as roads, railways, rivers etc.Real time kinematics RTKAs the name suggests, the position of an unknown point can be found in real time, i.e. almost instantaneously. With the other methods described before it never gave the position fixes instantaneously, the surveyor either had to wait for computer calculation or they themselves had to calculate it using raw data.This method uses mobile data communication to transmit information from the reference point to the moving rover. The transmission fro m the reference point sends carrier phase data to the rover, then the on-board computers resolve ambiguities and also solves for differences in coordinates.Uses of GPSOther than surveying GPS can be used for many different purposes and industries. The use of mobile phones is ever increasing and with the latest handsets comes GPS navigation. So for certain agencies in the UK the whereabouts of individuals can be located providing the phone is switched on. Also on a large scale the users of GPS are oil producing companies, so that they can find an appropriate route for oil pipelines and once established maintain its existence, GPS is used for surveying platforms. The reason why GPS is used in this field is to reduce the number of large scale disasters, i.e. tanker spills.Just like the mobile phone, GPS devices in new cars can find there way around new areas, weather it be other countries, cities, towns etc with the help of the map displayed on the GPS receiver.GPS can contribute to sa ving lives, with the recent earthquake in South Asia and mother natures countless events GPS can be used in geo-tectonic research (in earthquake movements). It does this by keeping track of minute shifts in the shape of the earths surface. Overall the introduction of GPS has saved many lives and made peoples everyday lives easier there isnt much criticism about GPS, apart from the expensiveness of the product and the handling and understanding of it to a novice user. But this can be overcome by means of background reading and manuals supplied with the product as well as manual demos.Reference:J.Uben ; W.F.Price, Surveying For EngineersJan Van Sickle, GPS for Land SurveyorsW.Whyte, R Paul, Basic SurveyingN.Short, Lecture Notes, 2004.Personal Achievements during the CourseTeam workAt the beginning of the task, there were 5 members in our team. But differences arose as to who would be a better leader, which resulted in our team having 4 members for the remainder of the surveying course , which became a disadvantage, however we pulled together well and certain tasks were assigned to certain people, which gave reliable and accurate result, an example of this is, that our levelling absolute error was 11mm. Personal I learnt how to listen to instructions, follow surveying procedures and was able to express my opinion of how certain tasks should be carried out and I felt that I was listened too.Surveying TechniquesAt first the task seemed difficult to grasp but I can honestly say that I learnt more about surveying during that week than I would have from books in that amount of time, I believe surveying is easier to learn practically. Basic equipment such as the Scope and the Staff for the levelling exercise from the OBM to our point 1, needed to be read correctly because if these readings were incorrectly recorded here it would result in the whole exercise being in error. I found the levelling exercise to be least difficult from all the tasks because of the understandi ng of the group and equipment.The reason for levelling to point 1 was because it would have being impractical to detail around the library and level off to the Woodcock sports gym. Overall the course allowed me to make friends with different people and I was able to see if I could cope within a surveying working environment, which I think that I did well considering we lost a member of our team early on and had a few discussions about certain objectives we werent agreeing on.Surveying ProceduresThe group walked around the library marking points where the stations should be placed, they had to be in certain spots because the stations needed to be intervisable between each other. In total we had 7 stations around the library and using the theodolite the group took it in turns to measure the angles between stations and distances. Together with angles and distances between surrounding trees, walls etc. what I learnt during this task is that both concentration and use of equipment accura tely needed to done to get accurate answers. I also found that to set the theodolite the user needs to rotate it 360à ¯Ã‚ ¿Ã‚ ½c horizontally and then 360à ¯Ã‚ ¿Ã‚ ½c vertically to get the theodolite to re-set.In surveying as well as the practical field procedures the data needed to be accurately recorded and worked on, I did a lot of checking to see if the data was accurate and I recorded the measurements myself when other group members were carrying out the practical work. I felt communication between the group was constructed effectively.Diary of summer 2005 Surveying CourseThe group on Saturday mourning went out and walked around the library to locate positions which needed to be intervisable between stations, the diagram below shows the general layout of what the team collectively decided would be the final positions of the stations. This task took no long than 2 hours, which we then had a general idea of what to do on Monday.Monday: day1Levelling exercise from the woodcock s ports centre to station1 was conducted by Andrew Baily and Thomas Docker, whilst they were doing this myself and Henry were conducting the levelling between station, shown on the map above. To ensure we did this correctly we did this a few times to see if we could get the same data as before. I believe the group levelling to station 1 did there exercise 4 times again to get accurate readings. The group took it in turns to use the instruments so that everyone would be able to see and learn what exactly was going on. At this point Sarab Jit was the group leader, but I felt and other members felt he did not know what he was doing, but we never said anything. However the levelling exercise was completed on this day, with very accurate results.Tuesday: day2Angles between stations was our second task to be carried out, I felt that if we worked together on this task we would get a better understand of the equipment and reasons why we do certain measurements in particular ways, because it w as mentioned , that the group should split into 2 groups again. In the end my decision was undertaken. Using the theodolite we sighted to station2 from station1 and then extracted the data, and then we sighted to station 1 from station2, to give the distance and angles. We did this throughout the day, but because we did not know how to start off, it took sometime to get going, we called it a day at station5. Events on this day, reduced our team count to 4, Sarab Jit decided that the whole course was not for him and he left the group, Andrew Baily was then allocated group leader.Wednesday: day3Carrying on from yesterday, we managed to finish of the final three stations, which were stations, 5, 6 and 7. We did not have any problems on this day because we knew what we were doing and I made sure that everyone was taking turns in handling the equipment so that they learn. Around the university there were other groups conducting similar exercises, but were falling behind and so we called it a day, because we were ahead of them all. Another reason was because we did not want to rush the detailing of the area, as we knew this would need concentration.Thursday: day4Detailing of the area around the library, here we decided what should be detailed and what should not, because it was not practical to detail every item around the area, we decided to detail large objects, which ranged from pillars to flower beds. The whole day was spent detailing however we did not manage to finish the detailing.Friday: day 5The final day, on this day detailing was completed and the group sat down and looked at the data to see if it looked correct and that there were no major problems or concerns in general about the week.

Sunday, November 24, 2019

The 7 Deadly Workplace Mistakes

The 7 Deadly Workplace Mistakes Workplace mistakes: they happen. More importantly, they happen to everyone, from the CEO down to the most junior employee. It’s just a fact of professional life. However, some workplace mistakes are worse than others. Here are seven of them that are likely within your control, and that you should avoid at all costs. 1. LyingWhether it’s a little white lie about whether or not you responded to an email or a big honking falsehood you tell to cover up a mistake, just don’t do it. Your honesty is a huge part of your workplace reputation. If you’re caught in that lie (or worse, more than one), you’ve given your bosses and colleagues a reason not to believe anything you say.2. Throwing others under the busThe workplace can be a very competitive atmosphere, especially depending on your industry. When things go wrong, it can be tempting to shift the blame to one of your coworkers, so that they get the consequences from a mistake. But really, it’s jus t poor form, and trust me- you’re not pulling it off as subtly as you might think. It might get you out of the hot seat for now, but your boss (and possibly your colleagues) will know that you’re not someone who will take deserved blame along with credit.Just about every professional evaluation survey I’ve ever seen has a question about whether the employee owns up to mistakes and handles them productively. Like dishonesty, deflective blame is something that can really damage your reputation. So when things go wrong, own up to your piece in it, and figure out how you can either help fix it, or prevent it in the future.3. Tooting your own hornThink of it as sportsmanship in the workplace. Nobody likes a bad winner, who rubs their success in everyone’s faces- especially if it comes at the expense of other team members. Feel free to do a mini-victory dance in the privacy of your own desk, but don’t send out a company-wide email announcing your good fo rtune.4. Taking credit for things you didn’t doIf you weren’t the one who stayed up all night on this project, don’t be the one who steps up to accept the laurels when credit and applause come from above. If the idea you floated in the meeting wasn’t exactly your own creation, make sure the person who did come up with it gets the credit. Don’t be like one of those comedians who get busted stealing others’ jokes†¦it’ll just undermine your support when you do have an awesome idea. No one wants to be known as the Milli Vanilli of their office.5. Throwing a tantrumIf things aren’t going your way, don’t let it cause a scene at work. Sometimes you’ll feel like screaming. Sometimes you’ll feel like having it out with a colleague who’s treating you like crap. Always, always find a way to cool off before you handle an emotionally charged situation. You can’t take back things said in anger, and you really don’t want to get a reputation around your office as someone with an unstable temper.6. Talking about how much you hate your job/company/bossOccasionally muttering, â€Å"I hate this place† under your breath at your monitor = fine. Announcing it in a meeting or in front of colleagues = not okay. Letting everyone know how unhappy you are is only going to provoke one response: â€Å"Then why are you still here?† It will also tell your boss and your company that you don’t care anymore, which can work against you when it comes to raises, promotions, etc. If you’re truly unhappy at your job, there are ways to manage that stress- not least of which is looking for a new job. You can do that without announcing your discontent, and avoid any awkwardness that might result.7. Talking about colleagues behind their backsTalking smack about someone is just never gonna end well. I promise this is just as true in the adult workplace as it ever was in high school. Best case, you may be spreading information that might not be true, or might be damaging to someone else or the company. Worst case, it gets back to the subject of the gossip, and you’ve damaged your reputation and at least one working relationship.

Thursday, November 21, 2019

Contemporary Leadership Theory Literature review

Contemporary Leadership Theory - Literature review Example According to the paper findings there is a wide range of leadership theories which have been developed through the years. The theories are classified into seven. The first is the known as the Great Man theories, which are founded on the idea that leaders are extraordinary individuals whose leadership qualities are inborn. The use of the term â€Å"Man† was intentional since it was generally held throughout the early half of the twentieth century that leadership is a male attribute; in fact, William James wrote that the course of history is determined by great men, without whom the masses could not progress. The next group is the trait theories, referring to the focus on traits or qualities that a good leader is thought to possess (though which are not necessarily inborn). The study of â€Å"great men† that preceded this yielded very few commonalities among them, giving rise to the idea that what defines a leader would be the set of admirable characteristics he possessed , such as intelligence, self-confidence, determination and integrity . Behaviourist theories are anchored on the actions of leaders rather than their attributes. Behaviour patterns are studied and categorised to comprise â€Å"leadership styles†. The next school of leadership theories is known as situational leadership. This set of theories views effective leadership not in terms of traits or actions, but the match between these and the situation being addressed. The situational leadership model holds that â€Å"the style of leadership should be mathed ot the level of readiness of the followers†. ... 66). Behaviourist theories, which came next, are anchored on the actions of leaders rather than their attributes. Behaviour patterns are studied and categorised to comprise â€Å"leadership styles†. Behaviourist theorists conceive of leadership in terms of the roles they fulfil, and the manner in which they are expected to fulfil them (Crainer & Dearlove, 2003, p.1). The next school of leadership theories is known as situational leadership. This set of theories views effective leadership not in terms of traits or actions, but the match between these and the situation being addressed. The situational leadership model holds that â€Å"the style of leadership should be mathed ot the level of readiness of the followers† (Hellreigel & Slocum, 2007, p. 221). The model (also known as contingency model) is comprised of three basic components – a set of possible leadership styles, a taxonomy of alternative situations which leaders are likely to encounter, and a stipulatio n of which style constitutes appropriate response to which situation. More recently, the transactional theory of leadership has emerged, focusing on task orientedness and ability to direct groups in a particular way so as to accomplish specific goals. Compliance is ensured through different approaches, such as offering incentives, threatening sanctions, appealing to the group’s sense of duty or selflessness, or prevailing upon their followers’ rational judgment, with the leader having little personal involvement with the group other than driving them to achieve an objective (Martin, et al., 2006, p. 47). Finally, the transformational leadership theory is based on the belief that leadership is not just the sole prerogative of people at the

Wednesday, November 20, 2019

Cross Border Insolvency Essay Example | Topics and Well Written Essays - 1250 words

Cross Border Insolvency - Essay Example Within the more advanced legal systems when the latter deals with insolvency and bankruptcy, one usually finds a mechanism which would come in force given certain predetermined circumstances. This mechanism has the scope of actually attempting to minimise the various not so desirable effects, both on the individuals concerned as well as on the business units involved, which a situation of insolvency brings about. It can be said to be a recognition of the fact that a situation of insolvency not only effects the person or company who or which is going through a process of bankruptcy but ultimately effects also the economy as a whole. In fact the amount of bankruptcies currently being undergone within a country is usually taken as an indication of how well that particular economy is faring. In the UK a review Group within the Department of Trade and Industry and HM Treasury opined that the trend seems to favour furthering the rescue culture. Whenever possible emphasis should be laid on the assisting of companies in order that the latter might be placed in a position to as much as possible overcome what may in the ultimate analysis be temporary financial difficulties. It is submitted that in these types of situations, the problem is to assess exactly how temporary is temporary and numerous instances occour when what started off as being temporary resulted in the end of being permanent. In that report the emphasis seemed to be placed on the possible avoidance of liquidation and towards the furthering of a culture of a predisposition towards the preservation of a business unit as a going concern1. Before the coming into force of the 1986 Insolvency Act in the UK, there were three kinds of liquidation procedures, namely members, creditors= and compulsory when the company was insolvent. An alternative rescue mechanism was put in place through the coming into force of The Insolvency Act 1986 called the Voluntary Arrangement procedure. This enabled the companies to enter into a contract with their creditors for the latter to be pay less than their full debts, however it was not so much utilised as it did not allow for the agreeing of a moratorium. The Insolvency Act 2000 introduces a new CVA procedure that includes a moratorium although it should perhaps be mentioned that the new CVA moratorium procedure is only available to companies that satisfy two or more of the requirements for being a small company, as set out in the Companies Act 1985.Another remedy which may be classified as a non-insolvency remedy available to companies is a Scheme of Arrangement under Section 425 of the Companies Act 1985. Such schemes can be complex and have proved to be somewhat difficult to organise. Experience has shown that because of the expense and perhaps other reasons this remedy seems to be used primarily by the larger companies. Individual Voluntary Arrangement (IVA) can be said to be the personal insolvency equivalent of a CVA. In contrast to CVAs, the Insolvency Act 1986 provided a moratorium for those seeking an IVA. However, the Insolvency Act 2000 introduces a simplified procedure for non-traders (i.e. consumer debt cases). In the case the Courts may

Sunday, November 17, 2019

Leadership assessmnet Essay Example | Topics and Well Written Essays - 1750 words

Leadership assessmnet - Essay Example However, in many occasions, the management has failed to achieve these needs, resulting to poor leadership. Through these poor leadership and relations to workers, organizations have not been able to work well towards their set objectives as workers are reluctant to respond as required by the management. Therefore, there is need for this problem to be eradicated for the realization of better performance and development of the organization. Various leaders have different styles of leadership that would help them to achieve their mandates as per the objectives of the organization. These styles of leadership are always based on the strategies developed by these leaders. Based on the approach these leaders may take for the effectiveness of their leadership style, it may have either positive or negative impact to the workers (Hoffman & Shipper, 2012). For instance, although our Chief Executive Officers always have good leadership styles as compared to bad leadership in his management, there are some of the negative impacts of these kinds of leadership styles that affect us negatively. One of the styles that affect us workers negatively is poor response to workers grievances. Within our working premises, workers are required to write an official letter to the Chief Executive Officer on issues that affect workers. This move is important for workers because we have the chance of delivering these letters to his office directly without following any channel but the manager hardly response to these grievances by claiming to have been in some official duties. In the process, we are unable to solve these grievances, hence, affects us negatively. In order for the organizational activities to run as planned, leaders need to ensure that they create good relations between themselves and the workers. Moreover, they must also ensure there are good relations among the workers themselves to enhance better coordination of the organizational

Friday, November 15, 2019

The Grant Corporation Information Technology Essay

The Grant Corporation Information Technology Essay This report studies how to implement human resources information system, problems faced by Director of HR at grant incorporation in order to implement new HRIS and the corrective measures that should have been done to facilitate the change are studied in this case report. The critical success factors and weaknesses in various stages of implementing an HRIS are explored in the paper. The problems are rooted mainly in two factors. One is that HR department lacks knowledge about HRIS and secondly poor communication in the change process. According to (Hammer, 2000) some organizations are not successful in implementing human resource information systems. The system fails because the various software programs are not integrated and information is often missing. Some possible ways to prevent or solve these problems are: 1) consider add-ons, 2) get portal power, 3) integrate the system, 4) hire or host, 5)use what you have, 6) restructure the team, and 7) dont go it alone. The recommendatio ns based on research are provided in this report. The Grant Corporation The following case analysis report includes scenario of change management process at The Grant Corporation. The HRD at Grant Corporation needed to expand to keep up with the growth of organization. Newly hired Director of HR, Julia Woodland suggested implementation of a HRIS system to deal with existing HR issues. But it was not successfully implemented. According to (Mackenzie, 2010), increasingly, the failure to successfully implement information systems have less to do with the hardware or software aspects of the new system and more to do with the skills of the change leader and the people and organizational issues related to the change. The cause of problem that arises at grant incorporation involves lack of leadership, communication, planning, change management, and training. Woodlands Evaluation Julia Woodland executed a successful need analysis and concluded that HRD requires advance technology to perform efficiently and effectively. She proposed the purchase of an integrated payroll/HRIS that will integrate the finance departments system, benefits and 401(k) providers systems, which got approved. Woodland was so overwhelmed with the project; she overlooked the fact that the success requires participation and commitment from all areas of the firm. Human Resource Information Systems: Basics, Applications, and Future Directions (Michael J. Kavanagh Mohan Thite, 2008) states The Eight-Stage Change process(Kotter,1996), the steps are to Create a sense of urgency, recruit powerful change leaders, build a vision and effectively communicate it, remove obstacles, create quick wins, and develop your momentum. If Julia had followed this process, it could have helped her to make the change part of the Grant Corporation. Required Individuals for Change Process In my opinion, top management support is required from beginning, all through the execution evaluation of project along with the people who are going to be affected. In this case IT department, HR department, Payroll would have been included from the initial stage of process. As, employee communication is especially critical when were trying to get others to see and do things differently (Duck, 2001, p.27) Staffing Errors and Their Impact There are three primary activities in an HRIS implementation configuring the HRIS for the firms business processes and policies, interfacing data with other systems and converting historical data into the HRIS, and preparing the organization for the new HRIS. Woodland failed to involve, consult key people from organization in change process, she had unrealistic expectations, that her staff would welcome the new system, there was lack of communication which created distrust among HRD, and which impacted adversely on management commitment resulting in failure of implementation of HRIS. (Lorenzi, 2000) noted that for successful implementation of IT system, effective leadership, planning, change management techniques, communication, and training should be comprehend. Woodland should have considered these factors to achieve her goal. Importance of Cultural Issues Organizational culture is defined as a complex set of shared beliefs, guiding values, behavioral norms, and basic assumptions acquired over time that shape our thinking and behavior; they are part of the social fabric of the organization-its genetic code. As such, culture drives the organization and guides the behavior of everyone in that organization-how they think, feel, and act. In other words, the culture forms a behavior template. (Michael J. Kavanagh Mohan Thite, 2008, p. 192). Woodland would have understood the organizational cultural prior implementing the change. By developing a better understanding of the organizational culture, she could have implemented the strategies regarding change which employees might have embraced. Communication Plan If I had been in Woodland`s position I would have developed a communication plan that would have defined clear and concise roles for employees involved in the change process. Communication is one of the important tools in implementing effective change strategies for success. As (Michael J. Kavanagh Mohan Thite, 2008) defined in the Case for Change: Reason for change, Vision for future, Plan for getting there, Believe change is achievable and clear expectations must be included in communication plan. Having a company meeting to stage the beginning of these new ideas will provide the employees with the information they need to embrace any impending changes that the company is making and to their role in the new vision for the future. Training In this case training would help employees at to cope with organizational change by enabling them understand why it happens, why it is needed and what it means to them and to organization. With proper training employees would feel confident in using HRIS, and training would reduce their concerns, thus encouraging them to be a part of change. User Acceptance The Grant Corporation must involve end users in planning of HRIS project from beginning. According to (Michael J. Kavanagh Mohan Thite, 2008) when users are included in planning, acceptance testing, and switching over to a new HRIS, their commitment, trust increases for the project. Woodland must keep ongoing communication with employees, along with feedback to make HRIS user friendly. Woodland must inform employees regarding decisions made and by asking them to provide input on those decisions to make system accepted by them. Process Reengineering The process reengineering is beneficial as this would allow the company to obtain its full return on investment (ROI). With reengineering they can gain full potential of new system, instead of just automating existing processes. The firm will alter their conservative processes to align themselves with the new technology. (Michael J. Kavanagh Mohan Thite, 2008). Implementation Maintenance and Support HR and IT departments will have to establish a help desk to assist employees with their concerns. They will also need to ensure system is being used correctly. New policies and procedures must be established for the use of electronic data addressing security and privacy concerns. Effectiveness and efficiency of system should be monitored. Ongoing communication and training is vital for proper maintenance and support of the system. CONCLUSION The Grant Corporation case analyzes importance of good technical and organizational skills for successful implementation of an HRIS system. The success of a HRIS system exists in understanding organization culture, ongoing communication along with effective implementation process. Change management is a process by which an organization moves from its current state to some future desired state as defined by its vision. (Michael J. Kavanagh Mohan Thite, 2008, p. 201). REFRENCES: Duck, J. The change monster. New york: Crown Business. Hammer, M. 2002. Recharging your HRMS Workforce. 81(9): 38-41. (2002). Retrieved from http://gspa.nida.ac.th/load.php Lorenzi, N. . (2000). managing change:An overview. Journal of the american medical informatics association, 116-124. Mackenzie, A. (2010). Chapter 8 Course Notes.htm. Michael J. Kavanagh, M. T. (2008). Human Resource Information Systems: Basics, Applications, and Future Directions. SAGE, 2008.

Tuesday, November 12, 2019

Sphere :: essays research papers

Sphere   Ã‚  Ã‚  Ã‚  Ã‚  Sphere, by Michael Crichton (Ballantine Books, New York, 1987) is an exciting and unpredictable novel. The transformations between the introduction, rising action, climax and ending are almost perfect.   Ã‚  Ã‚  Ã‚  Ã‚  As the wire snagged something, the crew laying the wire on the bottom of the Pacific realized there was a problem; there were no shipwrecks on the chart. The military got a hold of this information and were sent to investigate. They put together a group of people ranging from a mathematician to a psychologist. They called in Norman Johnson to lead the team; he was a psychologist who had dealt with many disasters in his years. He comes in to comfort eyewitnesses who can’t deal with the sight and helps victims and family members deal with the loss of friends and family.   Ã‚  Ã‚  Ã‚  Ã‚  Norman was called one day and told there was an emergency and that they wanted him to come in and work. He suspected that it was another plane crash; he knew he was wrong when he was loaded onto a military helicopter. He flew over the Pacific Ocean for what seemed like days. Hours and hours of blue water was ended with a speck of a ship that turned into a whole fleet of military vessels. He knew that this was no ordinary plane crash. The introduction of the book is very grabbing, it makes you want to keep reading on until you finish. As the rising action starts to take off you feel as if you were in the same world as Norman, Beth, and Harry, the three main characters. You start to feel claustrophobic as you read about how confining the underwater habitat is. They battle with giant squid, thousands of jellyfish and squid eggs, and so on. The eeriest part is when they go to board the giant spacecraft. They arrived at what they thought was an entrance point and located some type of control panel.   Ã‚  Ã‚  Ã‚  Ã‚  By now they had determined by the size, shape, hull strength, and how think the coral was covering I, that it was that we didn’t have the technology at this time to build a vessel like this, and that it has been there for a very long time. Therefore they determined that it was some sort of alien spacecraft. They open what they thought was the control panel and it was all in English! Barnes, the captain, pushed the â€Å"Open† button and a door opened, they walked in and the door closed.

Sunday, November 10, 2019

Laptops in School Essay

Power on the new paper of the future. Students should be able to have a laptop for schoolwork instead of carrying a binder and using paper for everything they are assigned to do. First of all, homework would be more fun to do on a laptop. Students would be able to put more detail into their work as well as show their personality because of all the features and applications within a computer. Paper assignments on worksheets and bookwork don’t provide this opportunity. This would be fun as students would to be able to create, answer questions, and study if students had the access a computer brings. Secondly, students will find that turning in homework on time is easier with a laptop than traditional paper assignments. A college student said,† Using laptops will help students with their grades. † Once a student completes the assignment, he or she can simply email it to the teacher. Students will not have the excuse of losing the assignment, forgetting it or having a dog eat the homework. Using paper means cutting down trees. Laptops should be a student’s friend. Statistics prove a third point. Statistics show that using laptops in school increases students’ grades. Going more in depth in assignments is what students will do if they have laptops. Also, students have a better chance of turning in their work and therefore grades will improve. Teachers and parents continue to complain that grades drop because students are lazy and don’t remember to turn in homework when it is due. Statistics also show that today’s teens are so involved in every aspect of technology, they would embrace the opportunity to simply use their skills with computers and homework. A student at Brigham Young University who uses his laptop daily, said, â€Å" Laptops are required in college. When using laptops, assignments can be graded quickly because of automated grading done by the computer. Turning in homework through a computer would allow quicker feedback to students. The quick feedback would allow a teacher to see what students are struggling with. Plus, a laptop is better than using paper. Paper is a waste of trees. † About 144,000 trees get cut down each day. Cutting down trees is what is done to get paper. The less trees we have, the less oxygen we have. Finally, laptops will reduce that cutting down of trees in the future predicting a longer life for the earth. In college it is required for students to have laptops. So why not start using laptops now? Most of the work we do in middle school and high school is for college and life after college. The laptop will become a student’s best friend, mentor, helper, and environment saver.

Friday, November 8, 2019

The world summit Essays

The world summit Essays The world summit Essay The world summit Essay The world summit is an event that takes place once every year and is an event where all the world leaders get together and discuss what is wrong with our planet. They then discuss how to make it better. The broadsheet article is slightly biased against America, as it says, police manhandled protestors. This is using the word manhandled meaning that they disapprove and may favour the opinion of the protestors. The tabloid article is not biased towards or against any of the sides at the world summit. I do think that the broadsheet is not unfair to be biased against America because, as it states in their article, America is the worlds number one polluter, yet they are not doing much about it. This is a proved, certifies fact and although the article contains many facts, it also has quite a few opinions as well. When they start with the sentence, the earth summit ended amid chaos and acrimony, they make it sound as if it is much worse than it actually is. Also, when it mentions how the police manhandled protestors, it could have just said something like , removed, or ushered out, but they chose to write manhandled which is much more aggressive, therefore being what they think really happened as opposed to what did happen. Also, it says in the second paragraph, Kofi Annan, the united national secretary general was left insisting that the $50 million (i 33 million) summit wad not a failure. They could have left the facts about the summits cost out of it but they kept it in to emphasize how much of a ridiculous amount of money was spent on it and how it was a failure. In fact, it seems it was a failure. Although they spent so much money on it, they only reached two firm targets; to reduce the number of people without access to sanitation by half by 2015 and setting up marine reserves by 2012. Others such as banning toxic chemicals and protecting fish stocks, have been heavily qualified. Other promises in the final agreement are repeats of previous declarations or represent a weakening of earlier deals. The headline or title of the article is, US critics jeer Powell as summit ends on discord. This sums up the way the protestors acted and how they did a mass walkout about the way they disapproved of what Powell was saying. Also they mention that summit ends in discord, which means that they sort of agree that it was a waste of time and that not enough was done at this years world summit because although there was something done, it was not enough, therefore agreeing with the protestors that it was a complete and utter waste of time and money. The sub-heading reads, Powells speech makes clear that Bush has written off the planet and has abdicated world leadership. The speech obviously does not actually say this in these words, it is just summing up what it is basically saying, it is merely unfortunate that this message is coming across, although this may be the broadsheet newspaper twisting what Powells speech says to make it to be what they want to hear, This is by far changing the truth but then keeping all the basic facts in place.

Wednesday, November 6, 2019

Cmo llenar bien la planilla DS-261 para green card

Cmo llenar bien la planilla DS-261 para green card En la tramitacià ³n de las tarjetas de residencia que se hacen a travà ©s del Centro Nacional de visas (NVC, por sus siglas en inglà ©s), la planilla DS-261 sirve para designar agente con el que la administracià ³n se va a comunicar. En este mismo formulario DS-261 tambià ©n se designa la direccià ³n de dicho agente, es decir, al lugar donde el NVC enviar las comunicaciones.   En este artà ­culo se explica cundo procede este formulario y en que casos no es necesario. Asimismo, quà © personas pueden ser nombradas como agentes. Tambià ©n se dan importantes consejos sobre como llenarlo y en quà © momento se debe enviar y adà ³nde. Cundo se debe completar el DS-261 Primero hay que esperar a recibir notificacià ³n de que la solicitud de peticià ³n de green card ha sido aprobada, lo cual ya se comunicà ³ mediante el documento conocido como NOA2. Adems, es necesario esperar a que llegue la fecha de prioridad en todos los casos de peticiones de green card dentro de categorà ­as sujetos a mximos por aà ±o fiscal. En estos casos lo aconsejable es consultar todos los meses el Boletà ­n de Visas que publica el Departamento de Estado. Quià ©n puede ser designado como agente La ley permite varias opciones, como por ejemplo, el beneficiario para el que se solicita la tarjeta de residencia, el solicitante, un abogado o incluso un familiar o amigo de confianza. Cundo no es necesario designar a un agente   En 3 casos no es necesario: En primer lugar, en los casos de tarjeta de residencia por adopcià ³n. En segundo lugar, en los casos de peticià ³n para uno mismo. Destacar que esos casos son la excepcià ³n, ya   que en la mayorà ­a de los casos las peticiones las realiza un solicitante que puede ser una empresa o un familiar y a favor de un beneficiario.   Y en tercer lugar, cuando se tiene un abogado que ya envià ³ al Servicio de Inmigracià ³n y Ciudadanà ­a (USCIS, por sus siglas en inglà ©s) el formulario G-28, en el que aparece como agente. Cà ³mo llenar la planilla DS-261  (en inglà ©s Choice of Address and Agent) Se llena electrà ³nicamente, para ello  ir a la pgina de internet del Departamento de Estado. Estos son los pasos a seguir: En la là ­nea justo encima de donde pone (Last Name) escribir el apellido (o apellidos)Donde pone (First Name) corresponde el nombre de pilaDonde pone (MI) escribir la inicial del segundo nombre, si se tiene.Por ejemplo, una persona que se llama  Carolina Elvira Vzquez Fernndez tendrà ­a que escribir Vzquez Fernndez   Carolina   E. A continuacià ³n hay cuatro opciones y se  pide que marcar  con una x el cuadradito lo que corresponda al caso. Asà ­: En primer lugar, si se quiere que un abogado o un agente reciba todas las comunicaciones relativas a tu caso, marca la primera opcià ³n, que comienza con las palabras I Appoint. Si esta es la  opcià ³n debe escribirse su nombre completo (name of the person), su nà ºmero de telà ©fono (telephone number), su direccià ³n (street address), su direccià ³n de correo electrà ³nico (email address), su ciudad (city), estado o provincia (state/province), el cà ³digo postal (postal code) y el paà ­s (country). Este abogado o agente puede estar en Estados Unidos o en el extranjero. En segundo lugar, si se quiere  que otra persona que no es el abogado reciba las comunicaciones sobre el caso, entonces marcar con una x la segunda opcià ³n, que es la que empieza con las palabras I do not appoint. En este caso se puede elegir la direccià ³n del solicitante, beneficiario, amigo o familiar. La que resulte ms conveniente sobre todo pensando en cul tiene un servicio de correos ms confiable y quià ©n no piensa mudarse en los siguientes meses.   Donde pone street address hay la opcià ³n de incluir in care of. Esto es porque toda la correspondencia se va a enviar a  nombre del beneficiaroi, pero si en el buzà ³n est el nombre de otra persona, debe incluirse la expresià ³n de In care of y el nombre de esa persona.   En tercer lugar, si ya se ha  recibido tu tarjeta de residencia, por la razà ³n que sea, entonces marcar la tercera opcià ³n, que comienza con I have already legally immigrated to the U.S. Si ese es el caso, incluir el nà ºmero de Alien Registration Number. Por à ºtimo, si ya no se desea emigrar a Estados Unidos, marcar la opcià ³n cuarta, la que dice: I no longer wish to apply for an immigrant visa. Finalmente, firma y fecha el documento, poniendo el mes, dà ­a y aà ±o, en ese orden. Si no se envà ­a el formulario DS-261 en el plazo de 1 aà ±o, el NVC entiende que se ha abandonado la peticià ³n. Consejos a tener en cuenta al completar el formulario En primer lugar, destacar que imprescindible completar el formulario en el idioma inglà ©s. Adems, no se pueden utilizar signos o letras que no existen en esa lengua, por ejemplo, la  ¨Ãƒ ±Ã‚ ¨. Tambià ©n es importante decir que es importante guardar cada poco el formulario segà ºn se va completando, para ello hacer click en la opcià ³n de Save. Si durante ms de 20 minutos no se est activo en la pgina, el sistema se desconecta automticamente, perdià ©ndose todo lo que no haya sido expresamente guardado. Por à ºltimo, mencionar que mentir en un documento migratorio se considera un fraude de ley. Y, si es descubierto, tiene importantes consecuencias para este trmite y cualquier otro.  ¿Dà ³nde se tiene que enviar el formulario DS-261? Darle a submit. Es posible  comunicarse con el Centro Nacional de Visas, si fuera necesario. La à ºnica excepcià ³n son los casos de tarjetas de residencia que se han obtenido al ganar el sorteo de la loterà ­a de visas de la diversidad. En estos casos, comunicarse con el KCC.  ¿Quà © pasa a continuacià ³n? Una vez que el NVC recibe la planilla DS-261, enviar a la direccià ³n que se le dijo en esa planilla una factura para procesar la visa de inmigrante para el esposo que vive fuera de Estados Unidos.   Una vez que se recibe el pago, se recibirn ms instrucciones sobre los documentos a enviar y planillas a llenar y que hay que enviar al NVC como, por ejemplo, la declaracià ³n de sostenimiento econà ³mico, tambià ©n conocido en inglà ©s como affidavit of support. Finalmente se desarrollar una entrevista en un consulado o embajada de los Estados Unidos. Ahà ­ se decidir si se aprueba la visa de inmigrante, que puede negarse por mà ºltiples causas. Si se aprueba, se puede ingresar a Estados Unidos en los siguientes seis meses. El paso por el control migratorio convertir la visa de inmigrante en una tarjeta de residencia, es decir, la green card. Este es un artà ­culo informativo. No es asesorà ­a legal.

Sunday, November 3, 2019

Research paper Example | Topics and Well Written Essays - 1250 words - 28

Research Paper Example Ms. Skeeter’s has brought up by black women all her childhood. She yearns to find out where her beloved maiden, Constantine- a black maiden, went. Later on, Ms. Skitter learns of what became of Constantine. Her maiden gave birth out of wedlock, to Lulabelle whose skin color was indistinguishable from the whites although both parents were of Black origin. Because of this, neither the white nor the black community would readily accept Lulabelle. To avoid a lot of dual segregation, Constantine gave up her child for adoption when she was four years old. When she grows up, she is reunited with her mother. (AmySharps 15). While Skeeter’s was in college, Lulabelle visited her along with her mother in Jackson. Later on, she came for the party being held at Skeeter’s house. However, soon Charlotte Phelan fired Constantine after discovering who Lulabelle was to her. Having nowhere to turn to, Constantine moved to Chicago. This is the last time Skeeter’s saw Constantine. The Help refers to a community of black people who spent their lives caring for children of the upper class white households (Council and others 2012 pg. 5). The children of these black people were in the custody of other people who are not even their relatives; they were isolated at an early age to pave way for their parents to serve the white families. The help spent most of their time dressing, feeding and playing with white children. However, these children grew up not better than their parents did; they assumed the oppressive role just like their folks oppressing the blacks, the very people who raised them up. Aibileen spends her lifetime taking care of Mae Mobley, Miss Elizabeth Leefolt’s child. Aibileen lost her son and it is ironical that she spends time caring for a child who is not her own, she takes time to heal the wound and accept the gap created by the demise of her only child while serving Leefolt’s family (AmySharps 21). The conditions here

Friday, November 1, 2019

Taxation Direct and Indirect taxes Essay Example | Topics and Well Written Essays - 2500 words

Taxation Direct and Indirect taxes - Essay Example There are a number of different terms for taxation and indeed taxation takes on many special sub categories. For example there are capital gains tax   which according to Reynolds (1999) represents a special tax placed on capital gains which are profits recognized from the sale of assets purchased at a lower price such as properties, commodities etc. A second example would be a corporate tax which is a specialized tax placed directly on a corporation or other such business entity (Depending on the jurisdiction). A third example would be an inheritance tax which can be any sort of taxes levied after the death of an individual. Tariffs often form an important element of taxation as it represents a specialized tax levied on the importation of goods or the movement of goods through a nation’s borders (this may hold special significance in an increasingly globalized economy). A last example of a specialized tax is called a toll which is some sort of fee levied for the right to tra vel on a maintained road or waterway, in this regard the income received from such a tax would typically be used to maintain the condition of the passageway.   What is important to keep in mind is that any particular jurisdiction may have any number of direct, indirect or specialized tax used in any combination to suit the needs of the local citizenry. In this regard taxation can be tailored to meet the specialized needs of a particular area. According to Smith (1776) it is the case that every state ought to contribute towards supporting.