My Assignment Essay Example for Free

My Assignment Essay According to Wikipedia, custom is defined by an authority or agency in a country responsible for collecting and safeguarding customs duties and for controlling the flow of goods including animals, transports, personal effects and hazardous items in and out of a country. Other definition of custom is practice or rule of conduct established in a particular community, locality, or trade, by long usage and obligatory on those within its scope. A valid custom must be certain, reasonable, not contrary to statute law, and of immemorial antiquity. It is also called custom and usage. Malaysia which once known as Tanah Melayu has implemented the collection of tax since before the colonial era. The one responsible on that era to collect the tax known as Shahbandar and the one who become their chief is Penghulu Bendahari. Upon with the colonial era, Straits Settlement (Negeri-Negeri Selat) was formed. There were three straits in the Straits Settlement; Malacca, Penang and Temasik (Singapore). Each straits consist of Governor who has the authority to collect the tax. They were lead by General Council located at Calcutta which control by Board of Control of British East India Company. Even though the Straits Settlement has been formed, the previous tax used by Pembesar Melayu still used such as Tax Farming. With the formation of Federation of Malaya on 1948, Customs and Excise department also establish for the whole Malay Peninsula. The formation of the customs union Federation of Malaya 1948 was suggested by Sir Cecil Clementi. The suggestion was made on the Head of Rulers Conference which also known as Durbar on 1931 at Seri Menanti, Negeri Sembilan. According to Custom Ordinance 1952, those who involve with The Federal Council are responsible for issuing all regulations relating to customs matters. Upon reaching the independence days on August 1957 and the formation of Malaysia, the Customs and Excise department were restructured many times to make the regulation was tally with the developing Malaysia. In Malaysia, custom department was known as Royal Malaysian Custom. Each department or organization in government or private sector has its own mission and vision. The vision of Royal Malaysian Custom is to make Malaysian Customs services world class in 2015. Royal Malaysian Custom got three main missions. First and foremost is to drive economic growth. Second is protects national security and public welfare through revenue collection services. Third is facilitates the trade and industrial and ensuring adherence to the laws through efficient and effective means. The article state that the custom has increased and upgrade the scanner machine located at the country gate. They did this to ensure that their officer can increase the performance via high technology machine. The custom done this because of the increase of smuggling activity happen in our country. Recently, the smuggling activity has increased. As a normal citizen, I observe that this thing happen due to government has increase the price of some items without telling to the citizen. Thus, the normal citizen demand on the low price items has increased greater. Smuggler who wants to make the profit will use this opportunity to distribute their items. What is smuggle item? Smuggle item is an item which were brought into the country illegally and not paying the duty. Usually the item also did not follow the standard rate of a certain item. For example is smuggle phone. Are the phones either is safe to be used and has the safety warranty or any others. Another example is nicotine and tar ratio in a cigarette. Usually the ratio in the smuggle cigarette not following the standard that is state by the ministry of health. Proposal to Improve Custom 1. In my opinion, what custom has done was a great worked. This is because they will prevent smuggling from occur and prevent a person or company that trying to evade from paying tax and create an equal right among all importer. A research has been done by Richard James from Goldman Sachs Group Inc. According to the statistic that was done by him, our country was listed as the top country that smuggling cigarettes. James said that on year 2009, the percentage of cigarette smuggle is 37 percent and is expected to increase as the legal cigarette price was announced increase by the government. The smuggler today also has come with many creative and unimaginable methods to smuggle their goods. For example is what stated by www.harian –metro-online.com. There was a smuggler who dug a whole between a bunch of 15 piece of footwear. Thus, custom effort to upgrade the scanning machine was a great idea to prevent from a new way of smuggling that the smuggler keeps improving it. All of this activity happen due to what is stated before, that is due to government has increase the price towards several item. To prevent this from occurring again, I think government should decide properly before making decision on increasing the price of items. For example, the price of the smoke was increased because the government think that by increasing the smoke price, a smoker citizen will decrease thus create a healthy citizen. But what is expected by the government was wrong. A heavy smoker made the smoke as their habit. Even there is a slogan made by them. The slogan is â€Å"smoke is like their second life† or â€Å"we cannot live without smoke†. Thus, to continue their habit, they intend to find a smoke which has lower price. The lower price smoke is surely the smuggle smoke. And the smuggle smoke contain higher nicotine and tar which did not follow the ratio of both ingredient that is allowed by the ministry of health under the poison act 1952 and food act 1983 control of tobacco product (amendment) regulation 2008. This indicates that smuggle smoke is more dangerous compare to prohibited smoke. 2. One of custom general objective is to prevent loss of revenue. As we all know the tax collected by the custom is one the country revenue. The revenue will be used to develop the country. It also gives benefit to the citizen if the country developed well. Thus, by more smuggling activity occurs, it causes lot of country revenue loss. It is equal to a hard for the government to develop the country. To prevent or reducing the activity, Malaysian Custom can implement what has been done by the Singapore Customs (SC). SC has made â€Å"joint media released by Singapore Customs (SC) and Immigration and Checkpoints Authority (ICA)†. On these joint, the SC manage to arrested many smuggling attempt. One of the attempts is happen on 11 April 2009 at Tuas Checkpoint. The smuggler foiled a smuggling attempt using bricks to conceal illegal cigarettes. They done the operation as soon as they receive the information that there will be Malaysia-registered prime mover would be smuggling duty-unpaid cigarettes into Singapore. As the first line of defence towards the smuggling activity on Singapore region, ICA has intercepted the vehicle that is believed to be the smuggler. As the result, they found a total of 20,970 packets of cigarettes hidden beneath the floorboard of the centre column of the trailer. Officers had to drill and pry open the centre column of the trailer’s floorboard to expose the smuggled cigarettes. All the content in the vehicle was seized and the driver was arrested and punished using the Singapore Law. On the contrary, Malaysia first line of defence from smuggling activity is the custom itself. Thus, the custom can create a division for the immigration and check point authority to make the work flow more ease and efficient. They also must act fast as soon as they received the information. The custom must execute the law strictly. They must tighten up the security checks on the cargo or vehicles to prevent attempts to smuggle things. This is to prevent the loss of country revenue which helps the country to develop. Besides, custom side must aware with new techniques used by smuggler to smuggle things as they somehow will try to find a new way to smuggle their things. 3. As addition, I think the custom also can send their officer regularly to make exercise on checking cargo or goods pass the custom. This will ensure that they can do a full check on the cargo or goods fast and efficient without wasting time. This also can increase the quality of the custom and make the other country respect our custom. Besides, the custom also must select their officer carefully so that there will be no bribe case happen during the process of checking and pass the custom. This is to ensure that our custom not look down by the smuggler and other country custom.

John Stuart Mills On Liberty Essays -- essays research papers

John Stuart Mill's On Liberty Imagine going through life not questioning anything that anyone tells you. Anything that is said to be true you would just agree with and not question the statement for yourself. Imagine how blindly you would go through life not finding anything out for yourself. A good example of this is something that just happened to me today. I have always been told that the population of the United States is 240 million and I have been told that for the longest time, even recently within the last month. I was always under this assumption and never questioned it. In my sociology class, my teacher told me that it is now 260 million and has been for quite some time. I took it upon myself to look up the census information on the Internet and found out that indeed, the population is 260 million. Without ever questioning the â€Å"truth† about the population, I never would have obtained the real truth. John Stuart Mill illustrates this point in his book, On Liberty and I will discuss how he mak es these certain points.   Ã‚  Ã‚  Ã‚  Ã‚  Mill claims that we may not interfere with a person’s liberty unless her or his acting freely will bring harm to others. In addition, he claims that the root cause for most of our errors in action and thought is â€Å"the fatal tendency of mankind to leave off thinking about a thing when it is no longer doubtful.† This statement is part of Mill’s initial argument promoting total freedom of both thought and discussion. The statem...

The Essence of Internal Control

A statement on policy and procedures Issues as they relate to managements views and lord flings with regard to MOB A-123 audits. Writing position papers on justification of actions taken has raised some questions about control. There seems to be a shift in the mind set of managers now that Section 404 of Sox's (documentation) has really kicked in with compliance performance of the financial managers responsibility or in others words , who has or had authority ,command, and control of the process.The cause and effect of policy often goes against the procedures that are written to enforce the objectives of the policy. This is the standard loop hole in the blame game of shifting responsibility to the weakest component In the chain of custody process. In researching this Issue a new term has been developing in my statement writings, reciprocal responsibility. This reinforces the checks and balance that Is Intended to be In place at the out set.Most players In this game like this idea but there's not enough wiggle room for them. What they really want is assurance that the process is the root cause and not the policy. Managers enforce policy. Policy and procedures must be reciprocal to be effective and efficient. Most of the regulations allow for this sort of dialog to take place and encourage it, which is why Serbians-Solely is so board in its overall concept.Section 404 barely consist of a whole paragraph Thus allowing for broad interpretation for unknown circumstances yet to be considered (lessons learned) have successfully brought together adversarial components of major operational programs to bring clarity, understanding, and appreciation of each opposing inherent view of responsibility, objectives, and concerns that cause conflict In Information flow. By Its very nature, program management Is very personal and control Is a major part of that activity.Most people are reluctant to surrender that control; if it is perceived to be critical to their status in terms of command and control, even if it is not required. No one wants to be at the bottom of the pecking order in the chain of command. In risk management, some managers take on needless risk Just to maintain control†¦ This must be explained to managers, that one does not need to own something to control it. Depending on the function, ownership does not define control†¦ Authority is the overriding criteria for control. Internal Controls only work well in the environment that they were designed for†.Just as in the physical law of nature, the adjustments to correct a problem can be Just as disastrous even with proper controls. ‘The operation was a success, but the patient died'. Internal Controls have hit the wall of slightly criteria on the subject of materially to meet the level of reasonableness of the consideration given. And expectation of the outcome. â€Å"To support the conclusion, that the market will and can correct itself. With the proper internal control s is a fair assumption. As with policy and procedures they too household be capable of self adjusting to the demands of the process.But too much too soon is critical mass for any system to continue to function as intended. The Law of Diminishing Returns takes over and this is what happens when controls are not built to withstand the limitless aggression of greed. † There should be a certain amount of flexibility built-in to standards of control to allow for the occasional exception to the rules, but this should only be applied when not approving the event causes more harm than good. Standards must change to remain standards Donald J. White CAFE/SOX November 28, 2012

The Success Of The 1980s - 1672 Words

The 1980s are pretty interesting to look back upon in terms of what happened to the music industry. The decade cradled the beginnings of electronic music and produced the first commercial compact discs (CDs). At the very least all rock bands were expected to house a vocalist who could sing notes into the stratosphere or a virtuosic guitar player who could play at inhuman speeds. Michael Jackson was reborn as the King of Pop, and Madonna would follow him in her own right. There was a lot of dancing, a lot of leather, and a lot of Aquanet. This was pop culture, but the most interesting thing about the 80s didn’t happen until 1991, because as far as I’m concerned that’s when everything â€Å"80s† met the guillotine. In 1991 Nirvana released their breakthrough album Nevermind closely preceded by the album’s defining hit single â€Å"Smells Like Teen Spirit.† The mainstream music audience wouldn’t have heard anything like Nevermind up to the point in time when it was released on September 24, 1991. It created a schism in pop culture between decades. Frontman Kurt Cobain was the main creative engine for Nevermind and the majority of Nirvana’s catalog until the band met its end in 1994 due Cobain’s death. Understanding Cobain’s tendencies as a writer of music, and where they may have come from, is crucial to understanding why Nevermind is so different from what came before it. On more than one occasion Cobain cited The Beatles, and bands in, or stemming from, the punk rock genre as majorShow MoreRelatedThe Success Of The 1980s1491 Words   |  6 PagesThe 1980s was an exciting time in the history of computer science. A variety of companies were competing in the computer market, including Apple, IBM and Microsoft. At the time, Apple owned 20% of the PC market, but the direction of the company went downhill after Steve Jobs was forced out of the company in 1985 over the commercial failure of the Apple Macintosh PC (Entrepreneur, 2012). The company had made enough mistakes that computer retailers had lost all faith in Macintosh (Kroenke, UsingRead MoreThe Success Of The 1980 S1648 Words   |  7 PagesIntroduction The 1980’s were a period of many different innovations, studies, misfortunes, and explorations in the United States. This was a decade full of outspoken, optimistic and assertive Americans, this was a time for change. It was really a period that kind of refreshed the US and created a more confident country. There were many people that were trying to find a voice for themselves and realizing that people have a voice and it should be used and heard. Not only were thingsRead MoreEssay about Starbucks863 Words   |  4 Pagesis over 10 years old and Starbucks has changed since then. 1. In the early 1980’s, how did Howard Schultz view the possibilities for the fledgling specialty coffee market? What were the most important factors in shaping his perspective and its success? 2. By 1987, Schultz bought Starbucks from its original founders. It has grown from six stores to over 3300 locations. What were the critical drivers of Starbucks success? 3. Why did Schultz think he successfully import the Italian coffee bar conceptRead MoreThe Theory Of Motivation And Failure1703 Words   |  7 Pages Classic work by Weiner (1985, 2010) identified the theory of motivation and the importance of understanding the causal dimensions in relation to achievement, success and failure. Weiner (1985, 2010) identified three attribution dimensions: internal/ external locus, stability and controllability. These are distinguished further into: effort- internal, unstable, controllable; ability- internal, stable, uncontrollable; task difficulty- external, stable, uncontrollable; and luck- external, unstableRead MoreTo What Extent Were the Moscow Olympic Games of 1980 Affected by Cold War Tensions?1624 Words   |  7 Pagespurpose of this study is to analyze extensively the role that Cold War tensions played in the 1980 Moscow Olympic Games. The analysis seeks to understand the effect that politics, have on the organization, implementation and eventually success of sporting events such as the Olympics. In order to do so, the analysis will address the events leading up to, during and after the Mos cow Olympic Games of 1980. The Soviet invasion of Afghanistan in 1979 will be addressed to help place the games into perspectiveRead MoreLincoln Assignment Essay749 Words   |  3 Pagesand prosper for so long in such a difficult commodity industry that forced out other giants such as General Electric, Westinghouse, and BOC? What is the source of Lincoln’s outstanding and enduring success? 2. Given this outstanding success, why did the internationalization thrust of the late 1980s and early 1990s fail? 3. What is your evaluation of the company’s internationalization strategy under Tony Massaro’s leadership? Is it likely to be more successful that the previous offshore initiativesRead MoreUfc Essay1479 Words   |  6 Pagesin order to â€Å"cover administrative costs and an annual grant from the Lottery Board.† Funding allowed the NZFC to â€Å"encourage and also to participate and assist in the making, promotion, distribution, and exhibitions of films.† This enhanced their success of promoting NZ films in the NZFI. Also, the law has required the NZFC to have NZ content in their films â€Å"which could be determined by the ‘subject’ of the film, the shooting locations, site of technical facilities and the ‘nationalities and placesRead MoreDoes Developmental Generativity Predict Substance Use? Middle Aged Adults? Essay1597 Words   |  7 PagesDoes Developmental Generativity Predict Substance Use in Middle Aged Adults? Erikson’s (1968, 1980, 1982) psychosocial stages of development provide a framework for the different stages of development throughout the human lifespan. These stages of development begin at birth and continue until death, and separate the lifespan into eight stages based on chronological age. Within these eight different aging stages are corresponding psychosocial stages. Each of these psychosocial stages representRead MoreEconomic Crisis977 Words   |  4 Pagesfor development projects throughout the city. The actions of the ACC, along with Mayor Richard Caliguiri (1977-1988), were responsible, at least in part, for a â€Å"torrent of private investment in the central business district† that came during the 1980s. Both the ACC and the Mayor’s Development Council (MDC) helped launch a public-private investment partnership initiative called Strategy 21 (1985). Along with several other multi-million-dollar construction projects, the Strategy 21 coalitio n securedRead MoreThe 1980 Miracle on Ice1308 Words   |  6 PagesThe most memorable moment in hockey history came thirty-four years ago with the 1980 Miracle on Ice. The Americans defeating the dominant Soviet team at the Olympics was not only an important triumph for USA Hockey, but for the entire nation. Contrary to popular belief, the underdog win was not only the result of a miracle; it was also the result of a hard-working team led by Coach Herb Brooks. With increasingly negative views on the position of the United States in the Cold War, the Miracle on Ice