The Case for Introducing a Property Tax, Collected at Local Government

I propose that an annual residential property tax be introduced and collected at central government for an introductory period with a view to control being handed over to local government and the revenues generated by the tax to be used solely for local publicly provided goods. But for this to be an efficient and effective method of funding local authorities and not adversely affect the balances of the exchequer there needs to be an overhaul as to how local authorities are currently funded and run. Introducing a property tax will hopefully broaden the tax base and go some way to overhauling how the tax system works in Ireland and how local authorities are funded. Rationale for a residential property tax in Ireland Stability There are many reasons in support of a residential property tax. Firstly, it will provide a stable and less volatile income for the exchequer, as is the case with a transaction such as stamp duty, and generally improve macroeconomic stability. The tax income collected by stamp duty made a huge contribution to the exchequer, but as we can see from Fig 1.1, it tended to fluctuate, making it more difficult to budget long-term and susceptible to market forces, as is the case currently. A â€Å"recurring annual tax is less economically distortionary than the imposition of tax on either income or capital† (TSG 09/07) and a more reliable and stable tax income achieved from a proposed residential property tax would help with investment planning, as an â€Å"over-reliance on expenditure and transaction taxes has resulted in tax revenue dropping more quickly than (nominal) GNP† (Commission on Taxation Report 6:2.2). As we can see from the data contained in the ‘Commission o n Taxation Report 2009’ (Fig 1.1), revenues from sta... ...t such scenarios and ensure the equitable nature of the tax is maintained and â€Å"serious administration and avoidance problems arise when rates differ between jurisdictions† (McDowell 1988). Bibliography Research Papers McDowell, M. 1988. University College Dublin, Department of Political Economy. Financing Local Authorities: The Questionable Viability of a Local Property Tax. Belfield, Dublin 4, Ireland. Gurdgiev, Dr.C. 2009. Trinity College, Dublin. Macroeconomic Case for a Land Value Reform in Ireland. Dublin 2, Ireland. Reports Tax Strategy Group. 2009. Property Taxation. Dublin. Ireland Commission on Taxation. 2009. Report 2009. Dublin, Ireland: Stationary Office Online Resources Collins, S. 2011. Property Tax Brought Forward. The Irish Times, 21st December. Available at: http://www.irishtimes.com/newspaper/breaking/2011/1221/breaking6.html

Corporate Culture and Its Influence on the Development

â€Å"CORPORATE CULTURE AND ITS INFLUENCES ON THE DEVELOPMENT OF MANAGEMENT CONSULTANCY AND BUSINESS SOLUTION JOINT STOCK COMPANY† INTRODUCTION ************ 1. Rationale of the study The term â€Å"Corporate culture† has appeared in the world and become a hot topic of many researches since the late 20th century. When the business environment faces a number of unpredictable changes and challenges resulting from integrity process and economic crisis, enterprises from any size and any country must recognize the important role of corporate culture to their survival.However, corporate culture is truly concerned only in big groups and corporations and some medium-size companies. In Vietnam, the number of enterprises that have a proper strategy to develop their own culture is nearly insignificant. It is the fact that each company has its own culture may be without recognizing and controlling it. In the simplest way we can understand corporate culture as the environment within a company in which all staff and workers communicate and work together.Hence, if we pay a certain attention, we can easily see that corporate culture has a strong affect on the cooperation between all employees, the productivity in particular and the development of the company in general. Moreover, in consulting companies, the reputation plays a key role in the company development for it influences the number of customers trusting in and using their consulting service. However, the reputation of a company is contributed from the professionalism that is reflected through the working environment or, in other word, the corporate culture of the company.Therefore, it is necessary to study corporate culture and its influences in real consulting companies in Vietnam like Management consultancy and business solution Joint stock Company. In conclusion, such researches about corporate culture like the one being conducting in this study somehow will be highly appreciated by businesses. Especia lly in 2013, the economic outlook is considered to be worse than that in 2012. That is the reason why each company has to find out a developing strategy which can make them outstanding from others.Therefore I would like to choose â€Å"Corporate culture and its influences on the development of Management consultancy and business solution Joint stock Company† as my thesis in this study for its huge value and meaning to our economy. 2. Aims of the study The primary aim of this research is to study about the corporate culture of MC&BS JSC and its impacts on the development of the company. Then the author will give some recommendations with the hope that they can help MC&BS JSC find out their comprehensive strategy for further development. 3. Scope of the studyBecause of the limitation of time, this research will not cover all components of the corporate culture. It will just analyze some important and prominent factors which have significant effects (both positive and negative) on the development of MC&BS JSC. More importantly, the research does not look at the corporate culture of MC&BS JSC from the foundation up to now but in the two recent years (in 2011 and in 2012) for the reason that when the economic shows a sign of downturn corporate culture becomes more and more meaningful to the lifespan of its owner. 4. MethodologyData analysis is the most frequently applied method in the study. Besides, the author also conducts surveys by using questionnaires in order to get more information. In concrete, in the first stage lasting two weeks, the researcher collects data from various sources: media, employees and internal files†¦Then, the researcher carries out some surveys to have more specific and precise information in two later weeks. Lastly, in the four following weeks, data analysis method will be adopted to produce final conclusions. 5. Organization of the study The study is divided into three parts:The first part is the introduction dealing with th e rationale, aims, scope, method, organization and significance of the study. The second part is the main part with three chapters: * Chapter 1 is the literature review which provides readers a general review of what corporate culture is, its components, and how it affects the company development. * Chapter 2 refers to the research methodologies. This means that it will describes in detail sources of data, methods applied in the research and their progresses as well as their outputs. * Chapter 3 is the main part of the study which consists of some discussions.This chapter will point out strengths and weaknesses of the current corporate culture in MC&BS JSC. Then, the author will suggest some actions that could be done in MC&BS JSC in order for them to develop a proper corporate culture. The last part is the conclusion that summarizes the content of the paper and gives some suggestions for further study. 6. Significance It is hoped that this research will be a helpful reference paper for the management of MC&BS JSC in specific and for businesses in general to build up their most appropriate corporate culture. Table of Contents INTRODUCTION 1.Rationale of the study1 2. Aims of the study2 3. Scope of the study2 4. Methodology3 5. Organization of the study3 6. Significance4 CHAPTER 1: LITARATURE REVIEW 1. 1 Definition of corporate culture 1. 2 Components of corporate culture 1. 1. 1 Structure and roles 1. 1. 2 Espoused mission and goals 1. 1. 3 Rules, regulations and procedures 1. 1. 4 Formal codes of behavior 1. 1. 5 Informal codes of behavior 1. 3 Influences of corporate culture on the development of a company 1. 1. 1 Influences of a positive culture 1. 1. 2 Influences of a neutral culture 1. 1. 3 Influences of a negative culture . 4 Assessment of a company culture and phases to develop the desired one 1. 1. 1 Criteria to assess a company culture 1. 1. 2 Phases to develop the desired corporate culture CHAPTER 2: RESEARCH METHODOLOGY 2. 1 Study of structure in MC &BS JSC 2. 2 Study of the company rules, regulations and procedures 2. 3 Study of the interactions between management and employees and between employees themselves CHAPTER 3: DISCUSION 3. 1 Strengths of MC&BS JSC’s corporate culture 3. 2 Weaknesses of MC&BS JSC’s corporate culture 3. 3 Recommendations to improve the company’s corporate culture

Computers And Privacy The Cloud - 1296 Words

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The cloud is a computing model where resources are provided on the users demand through the use of the web and all data on the cloud is stored â€Å"off-site†- the cloud is generally a great way to store large chunks of data without filling the memory on your mobile phone or computing device- but surely this will impose some security threats that we should be aware off? (Realtime-IT (online) what exactly is the cloud?) Mobile phones, iPods, computers etc. are all great methods of storage but as soon as youShow MoreRelatedThe Cloud Of Cloud Computing Essay1715 Words   |  7 Pagesis also known as cloud computing. Cloud computing is presently quick turning into the most noteworthy field in the IT world because of its progressive model of computing as a utility. It permits the decision makers to turn their consideration on the business as opposed to their IT Infrastructure. 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