Self analysis of RKA Essay Example for Free

Self analysis of RKA Essay In this module I examined mixed media research designs. Exploratory research design involves collection of quantitative data followed by qualitative data. Qualitative data helps to analyze the quantitative. With exploratory research design qualitative data is collected followed by quantitative data. Triangulation / corroboration collect both qualitative and quantitative data together. The data is analyzed together and the results compared. The concept that stood out most was that of action research. Researcher is actively involved in the research process with the objective or view of possible change. I believe that research should be geared towards possible change. I received for the quiz a score of twenty-three. Seven answers were incorrect. These were items two, twelve, twenty, twenty-one, twenty-two, twenty-five and twenty-six. The items I missed related to types of research, dependability, transferability and selection types. With the concept of grounded theory a theory is developed from the data collected (Lodico, Spaulding, Voegtle 2010). In question twenty-five on the quiz Andrew collected qualitative data and develop a theory from the findings. Phenomenological studies explore lived experiences of human subjects (Lodico, Spaulding, Voegtle 2010). Suzie in question two of the quiz; examined experiences of African American students in a high school as they relate to racism. Ethnography research methodology is based on the study of behaviors, opinions and interactions of individuals within a specific setting location or boundary (Lodico, Spaulding, Voegtle 2010). On careful examination these concept are not really too close for me to differentiate. I should be able to apply them now. Conceptual framework involves organizing a body of concepts or ideas that relates to each other (Lodico, Spaulding, Voegtle 2010). Theoretical framework also involves a collection of concepts that are interrelated (Lodico, Spaulding, Voegtle 2010). What  I understand from this is that this framework is based on possible causes and outline variables that be contributes to them. The theoretical framework outlines hypothesis and possible proof. I will continue to review these concepts because they are still not quite clear. Dependability in qualitative study relates to consistency in collection and analysis of data. It relies on the validity credibility and reliability of the data collected and analysis of the data (Lodico, Spaulding, Voegtle 2010). Transferability refers to the ability for the results to be applied in other situations or to a general population (Lodico, Spaulding, Voegtle 2010). In questions twelve and twenty-two of the quiz the focus was on participants background, how and when data was collected and the quality of data collected these address the concept of dependability. This information seems to be clearer now. From examining knowledge gained in this module mixed methods approach seems to be a good choice for in-depth research. Three important concepts were grasped. Qualitative data can be used to analyze quantitative data. Quantitative data can be used to analyze qualitative data. Both qualitative and quantitative data can be collected together and analyzed together based on the nature of the research and research questions. I also noted that research can be based on seeking answers to specific questions or to examine data from which a theory is then developed. I do not have questions for the instructor at this point. I will continue to pay closer attention to the course readings. Reference Lodico, M. G., Spaulding, D. T, Voegtle, K, H. (2010). Methods in Educational Research: from Theory to Practice. San Francisco CA: Jossey-Bass

Extortion of the Jamacian People :: essays research papers

INTRODUCTION According to the 2006 edition of Microsoft Encarta published by Microsoft Corporation terrorism has existed for at least 2000 years and is likely to remain a fixture on political agendas, both locally and internationally for years to come. This practice provides unproblematic means by which the weak can meet head-on with much stronger opponents. It consequently has an enduring application to the alienated and the disenfranchised, the aggrieved and the rancorous, the powerless and the would-be powerful. This word itself brings trepidation and anyone who is dubbed a potential terrorist gives the impression of being hazardous. Terrorism, which is the unofficial or unauthorized use of violence and intimidation in the pursuit of political aims, has been chosen the theme for this portfolio. The topic of this writer will be extortion, which is a form of terrorism, how it affects the lives of Jamaican people and the parts the so-called â€Å"dons† play in this brutal act. This writer is impelled to magnify the main points surrounding this matter and to craft a healthier understanding surrounding the driving force behind people’s pathway of being an extortionist. This writer is determined to release the cages that are infrequently released from around the less discussed areas of this topic. It can be assured that after having a look at this portfolio the reader/readers will have a better understanding of extortion and how it affects the lives of the Jamaican people. I chose this topic because of my love for the ghetto and the pessimistic impact extortion has had on the lives of the ghetto people and also to expand my knowledge on the topic. As a prospective businessperson it give me the opportunity to amplify my knowledge about the possibility of extortion. This writer in exploring the selected topic experienced a lot of challenges: Time – Being a Seventh Day Adventist my Saturdays were off. Therefore the only access to books was in the school library. Due to the structure of my time table a lot of problems were faced in having adequate access to the library facilities at my school. Resources – A lot of effort was being placed on finding information on the topic. This was the most challenging part. I trust that this phase of my study will be very entertaining yet informative to all those who read.

Explain why effective communicating in developing positive relationships is important Essay

Explain why effective communicating in developing positive relationships with children, young people and adults is important Effective communication is important with children because it helps them to feel valued. It shows them that their interests and opinions are listened to. When we listen and communicate with children, this gives them more self-confidence and it also helps to increase their self-esteem, both of these being so important for their future. The child we are communicating with needs to feel at ease and be given the opportunity to communicate back with comfort and confidence. Children need to have role models, they need to understand that these people eg.teachers , classroom assistants or school principles must be listened too, respected and obeyed. Communicating clearly with children (either giving orders or simply praising them) helps to establish this, and in return, hopefully you will built trust and respect. This is vital if a child needs to confide in us regarding aspects of their life which may be troubling them. Eg bullying, family life or maybe having negative feeling. As children slowly learn how to respect you, it should help to develop how they communicate with others. It allows them to develop and reach their maximum potential as they learn how to exchange information. Relationship problems can develop when there is a lack of communication, or don’t have the skills to communicate effectively. These skills include:  good listening skills  using the word â€Å"I† eg I would like you to tell me †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. using the child’s name – this makes things more personal  speaking in an even tone  using short sentences  giving short and clear instructions  open body language We can communicate in different ways: -The way we speak – tone of voice, clarity etc -Gestures – pointing, hand movements etc -Body language – arms folded etc -Facial expressions – angry, smiling etx Effective communication is important for the smooth running of any situation.

The Virginian, by Owen Wister - 958 Words

The Virginian The cowboy hero, The Virginian, as portrayed in Owen Wister’s novel was the first of his kind and today is known as the stereotypical mythic cowboy figure which our view of the western frontier are based from. The Virginian was the first full length western novel apart from the short dime novels which marked the final stage in the evolution of the cowboy hero to a national icon. The Virginian was published in 1902 and at that time was wildly popular because of the settlement of the west. The story of the cowboy who had the skill and courage to take control of the untamed frontier enthralled people. The cowboy hero had a few distinguished qualities, he was a self-appointed vigilante, he had a very strict moral code, he†¦show more content†¦The man had thrown something, which turned out to be a bottle.† (66). This little exchange following the stage coach incident with Molly was an example of the intolerance the Virginian had for the mistreatment of women and he stood by his moral code and saved her from any further danger. Finally the western hero’s wit and exceptional skills of perception really brought the most depth and character to the mythic cowboy hero. The wit of a cowboy and his capacity to understand an audience is commonly the point of a challenge as we see in The Virginian. â€Å"Once again I had heard applied to the Virginian that epithet which Steve so freely used. The same words, identical to the letter. But this time they had produced a pistol. When you call me that, SMILE! So I perceived a new example of the old truth, that the letter means nothing until the spirit gives it life.† (21). The Virginian is putting Trampas in his place with the phrase, â€Å"When you call me that, smile!† he orders the action and reins his enemies with his speech as greatly as he does with his physical actions. His speech is held in reserve for only the moments he needs to use it, much like his other abilities. The western hero rarely uses his gun or language as a weapon, but when he does it is powerful, precise and effective. Typically a cowboy is a man of little words but when he does talk he has a way of getting right downShow MoreRelatedThe Virginian by Owen Wister540 Words   |  2 PagesWyoming. The character of the Virginian is introduced in Medicine Bow when on business. While in Medicine Bow he plays cards with a cowboy named Trampas. Trampas accuses the Virginian of cheating to which the Virginian pulls out a gun in the effort to stop the accusations. This causes Trampas to develop a hatred for the Virginian and that’s when their rival began. Throughout the book there is conflict between Trampas and the Virginian eventually leading to the Virginian killing due to a threat thatRead MoreThe Wister s Relationship Between The Virginian And Many Of The Other Characters936 Words   |  4 PagesOwen Wister develops relationships between the Virginian and many of the other characters. By doing this he shows how friendships either form or are never thought of. Some of the relationships are the Judge, Molly, and Trampas. The Virginian’s relationship with the Judge and Molly are good relationships, but the one with Trampas is not. His relationship with the Judge becomes a friendship because the Judge finds him trustworthy. Molly also becomes a friend of the Virginian because he is trustworthyRead MoreAmerican Character - Then and Now2118 Words   |  9 Pagesrole in molding peoples impression of the west, the novel which combined many individual roles of each western into one was probably The Virginian by Own Wister. This novel was so influential in helping to engrave American character in that it incorporated Turners idea of the disappearing frontier, trial and experience, and self-reliance (Cullen 132). Owen Wister had previously worked on another novel with Theodore Roosevelt and Frederic Remington called, Ranch Life and the Hunting Trail. This n ovelRead More american character - then and now Essay2086 Words   |  9 Pagesrole in molding people’s impression of the west, the novel which combined many individual roles of each western into one was probably The Virginian by Own Wister. This novel was so influential in helping to engrave American character in that it incorporated Turner’s idea of the disappearing frontier, trial and experience, and self-reliance (Cullen 132). Owen Wister had previously worked on another novel with Theodore Roosevelt and Frederic Remington called, Ranch Life and the Hunting Trail. This novel

Homelessness What Does Homelessness Mean - 863 Words

Homelessness Kills What does homelessness mean? What causes homelessness? How should we end homelessness? Well, homeless people can have different meaning on how they fit in the words, such as a person without a home or either he or she is abandoned. Homelessness can caused from various situations and each person have different story to tell from their experiences that made them to become a homeless person. Some people can become a homeless person because they are fleeing from homes, their parents abandoned them, or they do not have enough money to pay their houses or rents. One of the main reason that homelessness can happen is normal people and homeless people relationships. Relationships in homeless people can be different on how we act with the people around us. As Gurley wrote, â€Å"We are not one paycheck away from homelessness – we are, instead, one relationship away from homelessness.† As this writer explains that we as simply human beings sometimes scared of b eing near homeless people just because of their smell and how they are addicted to drugs. The second reason is homeless people’s health. Drugs can greatly have an impact on one’s health because it can cause either death or mental illnesses if they are addicted to them. Homeless people did not care anymore whether they want to die or live. They could think that their lives is not important anymore since they have been abandoned, no jobs, and nowhere to live at. National Coalition for the Homeless wrote, â€Å"WithoutShow MoreRelatedHomelessness : Extreme Poverty And The Urban Housing Crisis913 Words   |  4 PagesHomelessness has affected many individuals throughout the United States and the world. On, 2014 the National Alliance to End Homelessness collected that â€Å"578,424 people experiencing homelessness on any given night in the United States (â€Å"Snapshot of Homelessness). Most individuals believe that more individuals are single, but â€Å"216,197 are pe ople in families,† and â€Å"362,163 are individuals,† (â€Å"Snapshot of Homelessness). Homelessness affects everyone, from families to individuals and veterans. In theRead MoreWhy Homelessness Is Worldwide And Social Problem858 Words   |  4 Pagesindividual whose primary residence during the night is a supervised public or private facility that provides temporary living accommodations, and an individual who is a resident in a transitional housing† (â€Å"definition of homelessness,† n.d.). It is important to recognize that homelessness is worldwide and social problem because it is directly affected by large social forces that affects individual’s social life. In a research made by Coalition for the homeless says that in December 2015, there were 60Read More Homelessness in america Essay1369 Words   |  6 Pages Homelessness in America nbsp;nbsp;nbsp;nbsp;nbsp;Here in Tahoe, we are lucky enough to experience a great quality of life, and only a few have to face the horrible life of poverty and homelessness. However, nationwide, even right outside the basin, homelessness is a growing epidemic across the country. There are many ways one can become homeless; for the most part poverty. There are also different concentrations of homeless in different types of terrain, such as urban or suburban areas. LastRead MoreHomelessness in America Essay1172 Words   |  5 Pagesthe Bush Administration consisting of $528.5 billion for homeless programs (Romeo 1). The problem of homelessness and extreme poverty is not a new occurrence; but in past years more extreme measures have been taken to combat the issue as more people become homeless. Expensive social programs and housing developments for the homeless have been created to help battle the increasing issue. Homelessness is an expensive problem that will never end; furthermore, the condition of homeless people in AmericaRead MoreIs Homelessness The United States?1384 Words   |  6 PagesWeek 3 white What is meant by homelessness in the United States? Homelessness is something that can be temporary or chronic. It is when an individual or family does not have and cannot afford a suitable place to live long term. Things like staying in a shelter, one room facilities (motel) or staying with a family member or friend does not mean you are not homeless. If you cannot afford suitable long term accommodations yourself, then you are considered homeless. When you are referring to youthRead MoreHomelessness in America Essay1414 Words   |  6 PagesHomelessness in America Here in Tahoe, we are lucky enough to experience a great quality of life, and only a few have to face the horrible life of poverty and homelessness. However, nationwide, even right outside the basin, homelessness is a growing epidemic across the country. There are many ways one can become homeless; for the most part poverty. There are also different concentrations of homeless in different types of terrain, such as urban or suburban areas. Last, there is the ever- growingRead MoreResearch. According To Somerville (2013), Homelessness1653 Words   |  7 PagesAccording to Somerville (2013), homelessness is a multidimensional concept where it is more than an individual not having a roof over their head. It is where there person is deprived of a number of different necessities. One necessity is physiological which means that the person may be lacking bodily comfort or warmth. Another necessity comes from an emotional standpoint which in this case would be the lacking of love and/or joy . The territorial necessity is lacking in homelessness as well and that is whenRead More Homelessness in America Essay608 Words   |  3 Pages Homelessness is not something that was created over night; it has existed for a long time; often we choose not to see the homeless, or bother with them, so we look the other way.  Ã‚  Ã‚   Homelessness is not prejudice toward race, creed, or religion--it has no boundaries; all homeless people should not be stereotyped as being drug abusers or the mentally ill that have been released from mental hospitals. Homelessness is not a disease that a person can catch from bodily contact, but it certainlyRead MoreWhy Homelessness Is Worldwide And Social Problem866 Words   |  4 Pagesindividual whose primary residence during the night is a supervised public or private facility that provides temporary living accommodations, and an individual who is a resident in a transitional housing† (â€Å"definition of homelessness,† n.d .). It is important to recognize that homelessness is worldwide and social problem because it is directly affected by large social forces that affects individual’s social life. In a research made by Coalition for the homeless says that in December 2015, there were 60Read MoreEssay on Solving Homelessness1416 Words   |  6 PagesSolving Homelessness Nationwide homelessness is a growing epidemic across the country. There are many ways an individual can become homeless, for the most part it is poverty. There are also different concentrations of homeless in different types of environments, such as urban or suburban areas. Last, there is the ever-growing homeless population, and how much money it costs us for others to live in poverty. A way we can help find the solution to this problem, is to know the facts about this lingering

Case Study The Panera Bread Company - 1891 Words

Penera Bread Company Case study Analysis Company’s Background The Panera Bread company was started in 1981 as Au Bon Pain Co., Inc. Established by Louis Kane, and Ron Shaich, the organization thrived along the east shore of the United States and universally all through the 1990s and turned into the predominant administrator inside the pastry shop bistro classification. Units were opened in the mall, shopping centres, and airport throughout the 1980s and 1990s. In 1993, Au Bon Pain Co., Inc. bought Saint Louis Bread Company ®, a chain of 20 pastry shop bistros situated in the St. Louis range. Near 1993 and 1997 normal unit volumes expanded by 75%. At last, the idea s name was renamed to Panera Bread in 1997 in every market outside St.†¦show more content†¦In 2016, there are 2,024 bistros in 46 states, British Columbia, and Ontario working under the Panera Bread, Saint Louis Bread Co. and Paradise Bakery and Cafà © names, selling fresh, authentic artisan bread. In 2016, co. ranked #4 in Fast Casual s Top 100. Panera Bread’s Strategy Panera Bread’s strategy is â€Å"to give premium quality bakery and cafà © experience to urban and suburban dwellers†. The company’s breads and baked products were a major basis for making them unique from its competitors. Prior to bringing that concept, owners did cross market survey and came to conclusion that people like quick service meal and high-class dining experience. Upper board members believed that success depends upon â€Å"being better than the guys across the street†. SWOT Analysis SWOT investigation is a procedure that recognizes an association s Strength, weakness, opportunity, and threat. Company’s Strength †¢ Word of mouth communication †¢ Capable and efficient customer services †¢ Offering price at affordable price †¢ Distinctive menu †¢ High quality fresh food cooked every day †¢ Artisan and specialty bread baked daily †¢ Bakery and cafà ©Ã¢â‚¬â„¢s designing was pleasing and inviting Company’s Weakness †¢ Other rivals have more popular name (Applebee’s, Starbucks, Mcd) †¢ Insufficient layouts †¢ Leased Land †¢ Long waiting time for customers Company’s Opportunity †¢ Open more outlets-Currently operating in United States, Canada and District of B.C and Ontario. †¢ MenuShow MoreRelatedPanera Bread Company Case Study1075 Words   |  5 PagesCase 8: Panera Bread Company 1. Panera Bread’s strategy is to make great bread broadly available to consumers across the US. The vision was to provide consumers with a high quality, authentic, fresh-dough artisan bakery and upscale quick-service dining experience. The following key elements comprise the Panera Bread strategy: a. Capitalize on market potential by opening both company-owned and franchised Panera Bread locations as quickly as possible. Management planned to expand theRead MorePanera Bread Company Case Study1302 Words   |  6 Pages Introduction Panera Bread Company is a healthy up and coming business that is only continuing to grow. However, with the following recommendation Panera Bread could become and even bigger success and see more expansion. With everything from culturally diverse foods, larger dining areas, and customer survey programs Panera Bread Company can out run its competitors and stay on top for years to come. Mission Statement Panera Bread Company has not done a very well job of living up to their mission statementRead MoreCase Study : Panera Bread Company1663 Words   |  7 PagesCase 8: Panera Bread Company (2010): Still Rising Fortunes? Case Analysis Executive Summary Synopsis of the Case By 2010, Panera Bread Company (PBC) stood ahead of the crowd; once a pioneer in the fast casual concept of dining, the organization has now far surpassed its competition (Vincelette Fogarty, 2010). Enduring economic challenges that only strengthened the organizations position as industry leaders while competitors struggled to exist, Panera’s co-founder and majority shareholder RonaldRead MoreThe Panera Bread Company: A Case Study2046 Words   |  9 PagesPanera Bread Company Background The Panera Bread Company began in 1981 as Au Bon Pain Co., Inc. Founded by Ron Shaich and Louis Kane, the company thrived along the east coast of the United States and internationally throughout the 1980’s and 1990’s and became the dominant operator within the bakery-cafà © category. In the early 1990’s, Saint Louis Bread company, a chain of 20 bakery-cafes were acquired by the Au Bon Pain Co. Following this purchase, the company redesigned the newly acquired companyRead MoreCase Study: Panera Bread Company Essays1267 Words   |  6 PagesAccording to the Panera Bread website (2011), the company mission is simply â€Å"A loaf of bread in every arm.† (para 7). Panera Bread Company is a bakery-cafà © that serves specialty sandwiches, gourmet soups, and sweet treats. The founders of Panera, Shaich and Kane, have consistently developed the company around a strategy of growth. The Shaich and Kane initially operated Au Bon Pain; a bakery served large urban areas. Seeking to extend into other markets, the pair obtained St. Louis Bread Company, seeing theRead MorePanera Bread Strategy Essay1230 Words   |  5 PagesRunning head: PANERA BREAD CASE Title: Panera Bread Strategy Ron Johnson March 1, 2009 Southwestern College Professional Studies Abstract This case study is about Panera Bread Company and its strategy it wishes to employ to become the best brand name of fresh bread in the United States. Panera Bread’s use of a broad differentiation strategy has helped their profitability and growth and rivals have found it hard to compete with the competitiveness of Panera Bread. A SWOT analysis will revealRead MorePanera Bread Company Swot Analysis Essay1501 Words   |  7 PagesStrengths of the Organization This case study identified many strengths Panera Bread has including those dating back to Au Bon Pain Company; however, this section will only identify those strengths associated with the current position of Panera Bread Company. First and foremost is customer service. The company has been awarded with two major customer service awards including the J.D. Power and Associates’ restaurant satisfaction study which ‘‘ranked Panera Bread highest among quick-service restaurantsRead MoreEssay on Panera Bread Company1279 Words   |  6 Pagesï » ¿ Analysis of Panera Bread Companys Leadership A company must have sound leadership to be successful in today’s global market. There are many types of leadership styles that one can perform such as transformational and visionary. However, there is not any one style of leadership that is greater than the other. True leaders, no matter what style they choose, have the initiative and drive to out-perform the competition. Today’s business market has forced leaders to become changeRead MorePanera Bread Case Study998 Words   |  4 PagesPanera Bread Company is a national bakery-cafe with 1,504 locations across the US and Canada. This case study provides information regarding the past performance, current analysis, stock valuation, market evaluation, and industry comparison. In this analysis and case study, we hope you, the reader, will gain usable insight on Panera Bread and its value. We will give a recommendation to our readers according to our given information. Panera Bread is a chain of bakery-cafe quick service restaurantsRead MorePanera Bread case study966 Words   |  4 Pagesï » ¿Case Study Panera Bread Synopsis Panera Bread is a casual made-to-order fast food restaurant that offers specialty breads, sandwiches, tossed salads and soups. Established in 1981, with 1,562 company owned and franchised locations, Panera Bread has moved into the forefront of the restaurant business, and has strategically penetrated the market while acquiring a robust amount of loyal customers. Most of the restaurants offer the choice of indoor and outdoor dining. A fireplace inside the

Withholding Taxes in the Service of BEPS

Questions: 1. The operations of S45 of SITA, its rationale for implementation and other relevant sections pursuant to withholding tax? 2. The tax treatments of any 3 payments such as interest, royalties or technical assistance fees? 3. The consequences of defaulting withholding tax payments? 4. Exemptions if any? 5. Provide evidence of any press release of real cases of withholding tax in Singapore and to what extent it is effective? 6. Proper referencing is essential. Otherwise marks will be penalised? Answers: Introduction In this report, an attempt is made to discuss the provisions of withholding taxes of Singapore. The report aims to discuss the purpose, application, exemption and critical evaluation of the withholding taxation system. The Singapore Income Tax Act provides the relevant provisions that governs the application of the withholding tax. The main aim of this report is to gain an understanding of the withholding tax system as applicable in Singapore. 1. Withholding tax purpose In Singapore, a board under Ministry of Finance known as the Internal Revenue Authority of Singapore (IRAS) is responsible for collection of personal tax, corporate tax, goods and services tax etc. There are various tax laws that are applicable in Singapore that includes Stamp duties Act, Income Tax Act, Property Tax Act, Goods and Services Tax Act. The amount of tax payable by a taxpayer is dependent on the residential status of the payer. Therefore, the Singapore Master Tax guide (34th Edition) states that it is necessary to determine the residential status for calculating the liability of the taxpayer. It provides that an individual is regarded as resident if any of the three criterias are satisfied by the taxpayer (Hasegawa Kiyota, 2015). The first criteria states that if an individual resides in Singapore then such individual is regarded as a resident taxpayer. The second criteria states that if an individual is physically present in Singapore for 183 days or more then such ind ividual is regarded as resident for the purpose of tax. The third criteria states that if an individual is employed in Singapore then such individual will be regarded as resident for the purpose of tax. In case of companies if the management and control of the company is in Singapore, then such companies are regarded as resident. In case of resident taxpayer they are taxed using a progressive basis whereas the nonresidents are taxed using a flat rate (Teck Oei, 2016). The system of withholding is applied on payments made to nonresident employees, partners or business. The companies are bound by law to deduct from payments made to nonresidents a certain percentage of income under Part XII of Tax deducted at source. This deducted amount from the income is known as withholding tax and it is required to be deposited with IRAS (Haberly Wjcik, 2014). The system of withholding tax is an effective way of collecting tax from the nonresidents. In the withholding tax system, the burden of tax falls on the nonresidents whereas the reporting and payment responsibility is shifted to the resident taxpayer. The system of withholding tax is developed in a manner to ensure that nonresident is unable to avoid their due taxes. Based on the above discussion it can be said that the main purpose of withholding tax is to collect taxes from the nonresidents in a timely and effective manner so that the revenue of the government is safeguarded (Hussain Manaf, 2016). 2. Payment subject to withholding tax In Singapore, there are certain types of payments that are made by the residents to the nonresidents that are subject to withholding taxes. The discussion of this payments including the applicability, tax rates and an example is provided in this section of the report. The withholding tax are deducted from payments made under section 45 of the SITA relating to the interest, fees and commission. The withholding tax rate of 15% is applied only if the relevant transaction is assumed to be conducted in Singapore. It can be explained with the help of an example if an entity in Singapore obtains loan from an international institution and the interest is paid on that loan. Then in such case, the resident entity is required to deduct withholding tax at the time of making the payment of interest (Ting et al., 2016). The management fees are the payments made for the management or providing assistance in management of business or business as per section 12(7)(c ) of the SITA. The withholding taxes are applicable for management fees that are paid to nonresident. In case of management fees, the withholding tax rate is taken as the 17% or the prevailing corporate tax rate. It should be noted that the withholding tax should be computed after considering the provisions relating to the double taxation agreements. This could be explained with the help of an example if an entity in Singapore hires a management consultant from abroad then at the time of making payments the withholding taxes are deducted (Brauner Baez Moreno, 2015). The rent that are paid to nonresident for providing movable property are subject to withholding taxes. In this case, the withholding tax rate of 15% is applied on the payments made as rent to nonresidents. For example, an entity in Singapore may movable property from nonresident providers. Then in such case the rent that have been paid for the movable property to resident taxpayer are subject to withholding taxes (Dyreng et al., 2015). 3. Withholding tax exemption The withholding tax are applied to payments that have been made to nonresidents. However, there are certain types of payments that are exempted from the withholding taxes the details of which are provided in this section of the report. The payments that are made for software are regarded as the royalty payments. The withholding tax of 10% is deducted from the payments made to nonresidents (She Li, 2017). It should be noted that there are certain softwares that are exempted from withholding taxes like software that are bundled with the hardware, shrink wrap, software that are downloaded and used by the end users etc. The dividend payments that are paid to nonresidents are not subject to withholding taxes. The payments made to nonresidents for submarine cable capacity are exempted from the withholding taxes (Caruana-Galizia Caruana-Galizia, 2016). 4. Consequences for default The withholding taxes are applied based on the provisions of the relevant laws. If there is a failure to deduct withholding taxes from payments made to nonresidents then a penalty is imposed for such failures. The withholding taxes that are deducted are the debt to the government as per section 45(1) of the SITA. The section 45(3) of the SITA states that if a resident fails to deduct withholding taxes from payments made to nonresidents as per section 45(1). Then in such cases, the taxes that are due from the nonresidents are recovered from the resident taxpayers (Johannesen Zucman, 2014). The resident taxpayer is required to submit a form 137 to IRS after withholding taxes from the nonresident. It is considered as a crime if the resident taxpayer fails to submit the form or remit the amount that are deducted from the nonresidents. In this case, the penalty is imposed as three times of the amount of withholding taxes. The taxpayer is also required to pay a fine of $10000.00 or is subject to imprisonment of maximum three years. The withholding taxes deducted should deposited with the IRS within the due dates in case of any failure a penalty of maximum 20% of tax is imposed (Issa Stull, 2014). 5. Relevant case law In Singapore, the significant case related to withholding taxes is ACC V Comptroller of Income Tax (2010). This is a significant case because it was the first case to test the assertion of the comptroller that no taxpayer can challenge withholding tax. It was argued by the comptroller that the withholding tax is a mechanism for collecting taxes from the nonresidents and the taxpayer is only required to act as a collecting agent for the revenue department. In income tax, there is an opportunity to appeal against the assessment. However, as the withholding tax is a collecting mechanism so comptroller argued that no opportunity is provided for making an appeal (Kwan et al., 2016). In this case, the observation made by the court is that an agreement for interest swap does not give rise to the payment of interest. It was held by the court that the letter of demand issued by the court is an opinion and does not have any legal affects. The court further held that the responsibility of commissioner is the assessment and collection of taxes as per the income tax acts. It was concluded that the commissioner does not have the authority to make a provision of the law binding to the taxpayer (Braun Weichenrieder, 2014). 6. Effectiveness of withholding tax The entities and individuals constantly overlook the area of withholding taxes. This can be seen from the mistakes that have been made in the application of the withholding taxes. There is significant penalty that is imposed on noncompliance of the provisions of the withholding taxes. It is therefore necessary that an individual should be aware of the provisions of the withholding taxes so that any unnecessary costs can be avoided. The nonresidents mainly pay the withholding taxes so proper steps should be taken so that that awareness of the provisions can be spread among the nonresidents. The critical evaluation of the withholding tax system provides that it has helped the government to collect taxes from the nonresidents in an effective manner. The revenue loss of the government has reduced, as the residents are required to pay the taxes if the nonresident avoid paying the taxes (Lai et al., 2016). Based on the above discussion it can be said that the withholding tax system has been applied in an effective manner thereby improving the collection of taxes. However, the government should respond appropriately to ensure that nonresidents accurately complete the Form C. In order to avoid noncompliance it is suggested that assistance should be provided for marinating appropriate records. It is recommended that the tax liability of a resident taxpayer should be reduced if the resident taxpayer has pay the withholding tax (Koenig, 2014). Conclusion The discussion of the above report highlights that withholding taxes has helped the Singapore government to increase revenue. It is advised that the government should take more steps to spread the awareness relating to the various provisions of the withholding taxes. Reference Braun, J., Weichenrieder, A. (2014).Does Exchange of Information between Tax Authorities Influence Foreign Direct Investment into Tax Havens?. Mimeo. Braun, J., Weichenrieder, A. J. (2015). Does Exchange of Information between Tax Authorities Influence Multinationals Use of Tax Havens?. Brauner, Y., Baez Moreno, A. (2015). Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy. 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