Zakat Management in Nigeria the Status Quo free essay sample

Considering the position of Nigeria as the 6th Muslim majority country of the world and the incidence of poverty in the country, existence of an effective zakat management is imperative. The amount of public fund that goes into the new zakat institutions also justifies study that provides necessary visibility about their activities. Accordingly, this paper reports the findings from the exploratory phase of a large scale research on zakat management covering the federal capital territory and 15states of Nigeria. To achieve the major aim of describing the modes of zakat management in the country, the methodology counts on field interview, written documents and internet resources. From the study, it is evident that a nationwide zakat institution may not be suitable for Nigeria, a supervisory body will be necessary for uniformity in operation, Fatwa committee should be constituted to address technical issues and government should consider granting of tax relief to zakat payers. We will write a custom essay sample on Zakat Management in Nigeria: the Status Quo or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Given the scope and objective of the current study, it should constitute a significant contribution to zakat management literature and also serve as guide to future researchers Keywords: Zakat management, Fatwa Committee, Tax Relief, Exploratory Phase INTRODUCTION It has long been acknowledged that Zakat institutions across the globe can benefit immensely if information on zakat management among Muslim countries can be effectively shared. There has been increased involvement of government and non-governmental agencies in the establishment of zakat institutions across Muslim and non-Muslim countries. Countries with institutionalized zakat management organs include Saudi Arabia ,Pakistan, Libya, Sudan, Bangladesh, Kuwait, Indonesia, Jordan, Bahrain, Yemen, Malaysia, Brunei, Qatar, south Africa, Canada, and Nigeria . Despite the increasing efforts towards formal zakat institutions in respective countries, there is limited study on the activities of these institutions. Early studies on zakat management in selected countries includes (al-Khui, 1986; Azharuddin, 1988; Imtiazi, 1989; Abdullah, 1991;Mustapha, 1995; Faridi, 1995; Al-Ajeed, 1995; Balogun, 1999; Kafh, 2000 ). Azharuddin, (1988) studied the role of Zakat in modern economy, using Bangladesh as a case of study while Al- Khui (1986) reviewed Libyan Act No 89 of 1971 which related to zakat management in that country. Mustapha (1987) and Ghazali (1991) discussed administration of zakat in Malaysia whereas al-Ajeel (1995) and Mohammed (1995) respectively studied operations of zakat in both Kuwait and Sudan. Kafh (2000) studied zakat management in Pakistan, Kuwait, Jordan and Egypt while Balogun (1999) evaluated zakat collection and distribution in Nigeria. Unlike other studies, the study by Balogun (1999) on zakat collection and distribution in Nigeria was conducted before the revival of formal zakat institution in 1999. Hence, it did not cover the operation of the newly established institutions. Formal zakat management in Nigeria commenced with the declaration of Islamic legal system in Zamfara State. Other states in the northern part of Nigeria embraced this initiative while a number of nongovernmental organizations also embarked on collection and distribution of zakat in the southwestern part of the country. Zakat management experience in Nigeria has lasted for over a decade yet the incidence of poverty is on the increase despite the substantial amount of tax payers’ money is used to fund the operation of these institutions. Past studies on zakat management are either before the re-introduction of formal zakat institutions or are limited to a single institution (Kamaluddin, 1991; Abubakar, 1997; Balogun, 1999; Yusuf, 2002; Aliyu, 2002; Maidugu,2003), therefore, they are incapable of providing global view of zakat management in Nigeria. The current study that describes the operation of zakat nstitutions across the country should not only provide richer insight into zakat management practices in Nigeria but also contribute to existing body of knowledge on zakat management. PRIOR STUDIES ON ZAKAT MANAGEMENT IN NIGERIA Since it was intentionally frustrated by the white men, the re-introduction of formal zakat institution in Nigeria commenced in 1982 after the national conference on za kat held at Bayero University Kano but proper zakat collection did not start until 1987. Research interest in zakat management, however, began after almost a decade following the establishment of Kano State Islamic Council for zakat. Early researchers on this subject were mainly from Economics (Kamaluddin, 1991; Balogun,1999; Wakawa, 1999) but, in recent times, there is increasing interest by researchers from accounting and management (Dogarawa, 2008; Dandago, 2010). The literature can be classified into conceptual (Dandago, 2010; Gidado, 2003; Maidugu, 2002; Dogarawa, 2008; Gusau, 2003) and empirical (Abubakar, 1997; Kamaluddin, 1991; Yusuf, 2002; Aliyu, 2002; Maidugu, 2003). Maidugu (2002) identifies various causes of poverty in Nigeria and discusses the potential of zakat as an effective mechanism to alleviate it. He proposes a scheme adapted from Anwar (1995) which he called zakat investment fund (ZIF). Further, he notes that, although ZIF is capable of lifting poor Muslims to higher economic levels, its effectiveness may be affected by some challenges. Among conceptual studies, Gusau (2003) discusses zakat as one of the Islamic solutions for poverty eradication in Nigeria. In the same group, Gidado (2003) extensively explains the significance of zakat and waqf as Islamic institutions. He further elaborates on the two institutions under Islamic economic system. In his study on possibility of achieving equitable wealth distribution through the institution of zakat, Dogarawa (2008), emphasizes the unique right which Islam confers on the poor. According to him, it is the right on the wealth of the rich that distinguishes zakat from any other forms of assistance given to the poor. He however, cautions that zakat alone may not be able to solve all the socio-economic problems within Islamic social system. He is optimistic that ,if Muslims can manage zakat institutions properly, the role of zakat will be more visible and its effect ill be better felt. Dandago (2010) centers his work on how states that newly adopted Islamic system of government can take advantage of various fiscal policy measures that may help the states in revenue generation as well as controlling cost of governance and ensuring prudent expenditure management. While emphasizing the need for justice to ensure the success of any zakat management, Dandago (2010) warns against any unt oward act as the zakat payers have the right not to pay their due to an unjust government. He, however, raises few controversial issues regarding the use of zakat fund. In his opinion, the government may use the allocation to category â€Å"in the cause of Allah† to finance public goods like education, judiciary, defence, housing, etc. ). Dandago’s position on use of zakat fund is not considered to be universally agreed upon (de Zayas, 2008) and may create mistrust among payers who are against this view and living within the same geographical boundary. In his contribution to the conceptual studies, Dabo (2004) focuses on the framework for legal backing of zakat payment under the convention legal system in a multi-religious country while Dabo (2006) gives an in-depth analysis of the distributive Justice in Islamic Law as a mechanism for poverty alleviation being part of application of the framework. On the other hand, within limited empirical studies, Kamaluddin (1991), looks at the changes in assets upon which zakat is payable. According to him, a number of new assets have emerged and those that were available at the early stage of Islam have undergone serious transformation. He notes that the changes have created need for new methods of assessment of these assets. His study is directed towards this gap in practice and knowledge. He proposes new accounting measures that will facilitate compliance with the Shariah provisions on zakat. A major finding in the study of Kamaluddin (1991) is the identification of the absence of systematic approach to zakat taxation among Nigerian companies. The major limitation of this study is the focus on only Limited Liability Companies thereby making cross comparison of findings very difficult if not impossible. Considering the study limitation and the scope of the findings, Kamaluddin (1991), recommends that future research should address zakat accounting theory and practice for other forms of business entities, specific accounting and auditing responsibilities of zakat institutions in their supervisory role over corporate entities, expansion of zakatable assets to include fees and salaries, and finally the existing legal environment of corporate enterprises in order to identify areas of amendments to allow for effective implementation of zakat accounting. Abubakar (1997), gives details of the structure of organization of Kano Islamic Council. According to him, the council was managed by committees of trustees, public enlightenment and administrative. He observes the shortage of capable hands for handling of affairs of the council on a permanent basis. Among others, he identifies a very wide gap between the demand for zakat assistance and available fund to meet them. Aliyu (2002), also study Kano state Islamic council for zakat. Unlike Abubakar (1997), he investigates the performance of the council. On the operation of the council, he finds that the council adheres to Shariah in its distribution. He , however, discovers that, zakat collection by the council is not only low but it pattern is also unstable. In a period of 10 years, the institution was only able to raise about N2. 8 million (equivalent of $20,627. 28 at exchange rate of N140 to $1. 0). For improvement of performance of Kano state council for zakat, he recommends that the council should embark on aggressive campaign in the mass media, organize zakat seminars and workshop to gain more insight from research output, expand the members of committees to include active people with different backgrounds, and open more offices in the local governments in the state. While focus of earlier empirical studies was on private zakat institutions as a result of absence of governmental counterparts, Yusuf (2002) study was on pioneer governmental zakat institution that was established upon adoption of Islamic legal system by the Zamfara State government in 1999. He investigates the modalities, problems and prospects of zakat in Zamfara state. According to him, zakat is managed by Zamfara state zakat and endowment board. It has outlets at local government, district and ward levels. The zakat board has a board of trustees dominated by Islamic scholars. The board of trustees is further classified into functional committees including fatwa, verification, market, relief and staff committees. Major findings in the work of Yusuf (2002) include domination of Islamic scholars in the board of trustee, exclusion of salary from assets on which zakat can be paid, over concentration of efforts on zakat from agro based outputs, poor patronage by big time business men and over reliance on government grants. Maidugu (2003), like Yusuf (2002), uses Zamfara state as a case study in his study of relevance of Islamic redistributive schemes to poverty alleviation in Nigeria. Basically, his focus is to provide an empirical support or otherwise to the theoretical intuition that the various Islamic redistributive schemes are capable of solving poverty problem, if carefully translated into public policies. Apart from identifying various Islamic redistributive schemes designed to alleviate poverty, Maidugu (2003), explains the extent to which socio-economic characteristics of the poor are related to their practice of Islamic redistributive schemes and the role of Zamfara state zakat and Endowment board in poverty alleviation program in the state. One major finding of this study is that majority of zakat payers distributed their zakat directly to the poor . He also recognizes the unwillingness of zakat payers to disclose their worth for fear of tax repercussion as one of the limitations of his study. Both the major finding and the unwillingness to disclose wealth have far reaching implications on the survival of formal zakat institutions. Government success on enforcement is contingent upon the degree of monetization of the economy, the extent of informal sector in the country and, of course, the cooperation of the zakat payers. The problem of unwillingness to declare assets can be overcome through workshop and seminars on computation of zakat liability. Willing individuals can personally compute their zakat liability. When knowledge gap is bridged, the remaining factor is the cooperation of zakat payers to pay into formal zakat institution. The need to understand how to gain the cooperation of zakat payers is, therefore, important to survival of zakat institutions. Projecting into the future, Maidugu (2003) suggests four areas of future research. First, a study of similar magnitude should be conducted in other states that have adopted Islamic legal system. Second, a similar study should be conducted in other states that have not adopted Islamic legal system but have considerable Muslim population in the federation. Third, future study should investigate variables that explain households’ participation in the Islamic redistributive schemes of which zakat for the major proportion. Finally, he suggests an elaborate study to understand the relationship between the socio-economic characteristics of households and their practice of Islamic redistributive schemes using a wider sample in order to evolve a general policy guideline that will enhance poverty lleviation in the country. The current study, that discusses the management of zakat institutions in Nigeria, is partly in response to this call. Types and Operational Scope of Zakat Institutions in Nigeria The foundation for the effective revival of organised formal zakat management in Nigeria was laid down in Bayero University, Kano, and Ahmadu Bello University, Zaria, through the ef forts of a number of concerned Muslims. One of such endeavours was the organisation of a National Conference on Zakat held in December 1981 in Kano. Another attempt was a special session by the Fatwa Commission of the Centre of Islamic Legal Studies, Ahmadu Bello University, Zaria which took place in November 1990 at Bagauda Lake Hotel, Kano. A landmark achievement was the establishment of the Kano State Zakat Council in Kano by a number of concerned Muslims in 1982 which became actively involved in zakat collection by 1987. This reawakening process of Zakat consciousness among Nigerian Muslims reached its climax after the declaration of the Shariah legal system in Zamfara state in 1999 as it led to the establishment of the first government zakat institution in Nigeria. Figure 1. Types and Operational Scope of Zakat Institutions in Nigeria Figure 1 depicts the types and operational scope of zakat institutions in contemporary Nigeria. It is the output of exploratory field study involving interviews with informants in the zakat institutions, extensive document search and information retrieved directly from the internet. 15 states of the federation and the federal capital territory were visited for the purpose of the exploratory study. More specifically, the visit covered Zamfara state, Kano state, Sokoto state, Bauchi state, Gombe state, Jigawa state, Yobe state, Bornu state, Niger state, Kaduna state, Oyo state, Osun state, Lagos state, Kwara state and Abuja, the federal capital territory. The arrangement of zakat management in Nigeria comprises of governmental and nongovernmental institutional structures. Governmental structure is made up of fully fledged independent zakat institutions and dependent zakat committees backed by laws passed in the individual states. Independent government institutions have various names. They are identified as either committees or boards or commissions or trusts. Typically, the scope of operations of independent zakat institutions extends across the state in which such institutions operate. Examples of independent institutions with coverage across a given state are Zamfara State Zakat and the Endowment Board and Kano State Zakat and Hubsi Commission. There are, however, exceptional situations where the scope of activities of an independent zakat committee is limited to a single emirate or local government. This exceptional category typifies an independent government zakat committee. For example, in Jigawa State, there are four emirate based zakat management committees operating as independent zakat institutions. A leading example in this category is Dutse Emirate Zakat Committee. Unlike these two forms of independent government zakat institutions discussed, typical dependent government zakat institutions are established by law but operate under the umbrella of another organisation. Examples of this form of institutions are the like of zakat structures we have in Kaduna and Bauchi states. The Kaduna State Zakat Management Organisation operates as a unit within the Kaduna State Bureau for Religious Affairs (Islamic Matters) while the Bauchi State Zakat Department operates as a department in Bauchi State Shariah Commission. All these different forms vary greatly in sizes. On the one hand, the category of independent boards with a state wide operational scope has a full staff complement in a relatively independent office block. Independent boards of zakat usually have a board of trustees comprising of voluntary or ceremonial members. Composition of these trustees varies from one state to the other depending on the focus and perceptions of the boards of zakat institutions. There are boards of trustees that are dominated by Islamic scholars whereas there are others where the composition reflects the representation of people from all sectors in the state. On the other hand, a typical independent zakat committee often has one or two senior administrative officers with two or three supporting staff operating from two to four rooms used as offices. In this type of arrangement, that is, independent zakat committees, the boards of trustees oversee all aspects of zakat management while administrative staff provide only supporting roles. Consequently, the board of trustees is usually re-grouped into sub committees such as zakat collection committees and zakat disbursement committees. Although the use of various types of sub-committees is found in independent zakat boards, the major difference is the active involvement of the staff of independent boards in the sub committees as opposed to the taff of dependent zakat organisations whose role is relatively passive possibly because of the shortage of man power. Dependent zakat committees are rudimentary in nature. It is difficult to identify this form of committee with a specific pattern. In Bauchi, for instance, the zakat department, which represents the category of dependent committees, is headed by one of the commissioners under the Bauchi State Shariah Commission. There is no board of trustee but an advisory body comprising of most of the commissioners. Effectively, the commissioner of zakat plays a major role in this body while other commissioners provide necessary support. In contrast to the experience in Bauchi, currently, the Kaduna State Zakat Management Organisation (proposed as, Kaduna State Zakat Management Organisation and Awqaf Board), has only one senior administrative officer assisted by junior staff but with no advisory body. The simple setting in Kaduna State, based on the proposal made to the permanent secretary bureau for religious affairs in respect of Islamic matters, appears to be the preparatory ground for a fully fledged independent zakat institution. Like government zakat institutions, there are three forms of zakat organisations categorized as non-government zakat institutions. They include independent registered foundations, dependent registered zakat committees and dependent unregistered zakat committees. Independent registered zakat bodies mostly go by the name ‘foundation’ such as Zakat and Sadaqa Foundation and Al-Habibiyyah Zakat foundation. In contrast to governmental institutions, this category of zakat organ often has board of trustees made up members from diverse fields and drawn from different geographical locations and they focus wealth other than agricultural products. In terms of scope of operation, they are relatively small compared to government zakat institutions. The degree of intensiveness of operation, however, varies. In the case of Al-Habibiyyah Zakat Foundation, it operates from a modest office with few staff and operations are limited to Abuja; a part of the federal capital territory. On the contrary, the Zakat and Sadaqah Foundation is a highly ambitious organisation. It has its corporate office in the central business area of Lagos state as well as offices in five other states including the federal capital territory, Abuja. Due to infrastructural limitations, the operation of the foundation is often imited to the immediate environment of the foundation but not the remote areas of the state of operation. Dependent registered zakat bodies, as the name implies, are institutions registered specifically for charitable activities but also engage in management of zakat funds. At the moment, the only example of dependent registered zakat institutions is the Muslim Welfare Fund (MUWELF). It is grouped as dependent because zakat management is o nly one of the charitable activities of MUWELF, and is handled by a zakat unit within the body. MUWELF operates only in Lagos State. In addition, there are also dependent unregistered zakat committees that operate as zakat fund managers but lack the backing of the law. They operate under the umbrella of a registered Islamic organisations such as An-Sarudeen Society of Nigeria, Nasrul- Lahi- Fatih- Society (NASFAT) and Muslim communities within a registered institution such as the Muslim community of Obafemi Awolowo University, Ile- Ife, Nigeria. Typical dependent unregistered zakat bodies often have standing committees but their operation, at best, is on an ad-hoc basis. Usually when Ramadan is approaching, such committees swing into action. They commence compilation of names of prospective zakat payers while waiting for beneficiaries to show up. SIGNIFICANT FINDINGS FROM THE FROM THE STUDY Although the present paper does not report the entire findings from the overall study, a number of significant findings were made during the exploratory phase. First, there is absence of national supervisory body to regulate the activities of zakat institutions; as a consequence, it leaves the standard setting in these organizations to the whims and caprices of the trustees of individual zakat management entity. Although, the independent zakat institutions have board of trustees, it is unclear if they will be able to provide the required guide and exercise appropriate controls to ensure that these institutions are not distracted from the objectives for which they were established. Within a given state, fragments of zakat institutions exist, at least, there is a state with four emirate based zakat committees. Such arrangement constitutes a serious drain on available zakat fund as a good percentage of zakat collections will be used for sitting allowances of the various boards of trustees in all the committees within the state. Unless there is a single supervisory body for zakat management in such state, uniformity in operations will be difficult if not impossible. Accounting records of all zakat institutions run by government reflect over dependency on public funds. This, however, is not the case with nongovernmental zakat institutions that rely only on zakat and other donations from individuals. Reporting practice also follow the dictates of law which is not comprehensive enough to demonstrate the levy of transparency that can promote public trust. Poor zakat collection by governmental institutions is traceable to preference of reasonable percentage of wealthy individuals to distribute their zakat direct to the poor, differences in political ideology, strict adherence to the Islamic school of thought that prohibits zakat on salary and poor data management. Difference in political parties impinges zakat collections in states where the ruling parties and the wealthy people are in the opposing political camps. Zakat institutions are viewed as a mean to score political points by this category of wealthy people. The fact that zakat institution should be managed by a government that uphold Sharia makes it imperative to put in place mechanism that will eliminate threat which political alignment pose against effective zakat management. Payment of zakat on salary is not supported by all schools Islamic jurisprudence. On this basis, zakat is not collected on salary and professional fees by zakat institutions in the north whereas zakat is collected of these forms of income in the southwest. This disparity in the application of Shariah portends administrative bottle neck if zakat is to be collected at National level. Besides, it will, definitely, deny the institutions a very important and reliable source of revenue that can be used to fulfill the purpose of poverty alleviation for which these organisations are established. Interestingly, these institutions concentrate on farmers majority of whom cannot be considered as rich. It is not impossible that most of them pay zakat out of religious zealousness not because they are rich. Problem of poor database management cut across the two types of zakat institutions. There are cases where zakat payers pay directly to their banks or where individuals prefer not to disclose their identities. Updated records of zakat payers and zakat recipients are essential for good database management and planning. According to Qadarawi (1999), proper database management is inevitable for efficient service delivery by zakat institutions. Since good data management is essential for long term sustainability of these institutions necessary strategies should be put in place to address it. Muslims who pay zakat in states where Islamic laws used are not given allowance against tax liabilities. This is within the power of these states. In countries where social justice is taken very seriously, government grant tax reliefs in respect of donations made by citizens to a number of charitable organisations to ensure sustained income for charitable activities. Also, in multi-religious societies of Singapore and Malaysia, amount paid as zakat by Muslims are set against their tax liabilities to ensure that Muslims are not unfairly treated despite differences in faiths of the citizens. If such relief is introduced, it may promote proper record keeping culture in these institutions and may encourage more individuals to pay zakat. Another important finding is the dual-chairmanship of an individual in two zakat institutions. Integrity of the person concern and the respect of people he commanded were given to justify the occupation of chairmanship in two institutions own by different states. Scholars have argued that multiple directorship enriches decision making potentials of such directors holding such appointment. However, it is not clear if an important issue such as zakat management was not given skin-deep attention when an individual serves as chairman of two zakat institutions. Similarly, cases exist where the boards of trustees are made up of mainly Islamic scholars. For effective corporate governance, it been recommended that boards with members form diverse background are most suitable for charitable institutions. According to them, such combination will give room for better deliberation and richer decisions. The domination of board by Islamic scholars may be antithetical to the realization of the envisage objectives of diverse board. There is no doubt that presence of experts in Islamic knowledge will ensure injection of ideas that will guarantee Shariah compliance by these institutions. It is equally not untrue that exclusion of experts from other fields will deny the organisations the benefit of rich managerial experience which may be vital for the organisations to meet the dynamics of the changing world. Conclusion and Recommendations This paper has discussed the status of zakat management in Nigeria. More specifically, it focused on the various arrangements for zakat collection and distribution and findings from the study. From the preceding discussion, if appropriate steps are not taken to effect desire changes in the current practices, it may be difficult to realize the full potential of zakat as an Islamic institution for poverty alleviation in Nigeria. There is a need for national supervisory board to set standards and to monitor compliance as it is done in other jurisdictions. This board should be able to resolve problems associated with types of reports to be prepared for public accountability, board development practices for zakat institutions and the requirements which organisations must fulfill before they are authorized to collect and distribute zakat. An establishment of effective Fatwa committee is also imperative to streamline possible disagreement that may arise due to differences in school of Islamic thought. Fragmentation of zakat institutions for whatever reason may not be in the best interest of zakat recipients. Nigeria is made up of a number of states with varying social, cultural and economic characteristics. It is unclear if a single model of zakat institution may suit the circumstances of Nigerian Muslim. For instance, in states that are implementing Shariah legal system, a single governmental model should be appropriate provided it is structured in a way that it can gain the trust of zakat payers in the state. Public opinion poll may be carried out to ascertain the acceptable form of zakat institution rather than imposing a particular type. In other states, nongovernmental agencies can be formed to manage zakat collection and distribution since Muslims may not feel comfortable with zakat institution that is run by a government that is perceived to be hostile against Islam. This is pertinent as the trust of public also applies to this type of institutions. It is important for government to consider ways of implementing rebate to zakat payers to encourage more people to pay into zakat institutions rather than distributing their zakat direct to the needy. For effective implementation of rebates for zakat there is a need for data harmonization between zakat institutions and the tax authority. This requires an in-depth study and, in my estimation, it is, indeed, a good area for further research. References Abdullah, Taufik. (1991). 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Marks Spencer Essays

Marks Spencer Essays Marks Spencer Paper Marks Spencer Paper Essay Topic: Marketing Marketers use PEST analysis in order to investigate the outside environment in which an organization is operating. PEST stands for: * Political factors affect the activity of the business. Political developments are generally out of the control of an organization, but it needs to forecast and anticipate change and then react accordingly. The development of the European Union has provided both opportunities and threats to British organizations. Its recent enlargement meant the market for British products expanded by 45 million customers. * Economic influences look at how the performance of the economy impacts on organizations. All economies go through cycles of prosperity, recession and recovery. The business cycle is especially important because of its direct effect on consumer and business spending. During times of prosperity, both consumers and business customers buy more goods and services. * Social environment describes the characteristics of society, the people who live in that society and their values and beliefs. The first area of study tends to focus on the population demographics revealing information about size, gender, ethnic groups, income levels, educational attainment, occupations and family structure. This information is very useful to marketers in predicting the size of markets for many products from food to clothe. * Technological developments affect many organizations. Growing ownership of computers and the influence of the Internet is allowing people to buy virtually anything without having to leave their homes. Mobile phones are also now being used for advertisements. Political Factors MS: Political factors affect MS in a lot of ways. Some of those ways are explained below: The Sex Discrimination Act 1975 makes it illegal for anyone to be directly or indirectly discriminated against or harassed on their grounds of gender. It applies to all aspects of employment, training, treatment at work, dismissal and redundancy. There are some expectations such as acting and live in jobs, but however these are rare. Marks Spencer follows the Sex Discrimination Law in order no to get sued. However if MS choose not to follow this act they will get sued which will mean they will have more expenses in the business. Also if MS also get sued they will be in the newspapers probably all around the world which means MS will then end up loosing their customers as well as publicity which will also go into their expenses. The Disability Discrimination Act 1995 protects people with disability against discrimination in employment, when obtaining goods and services, buying/renting land or property and gaining access to business premises. Employers must make reasonable adjustments to the workplace to enable a disabled person to do the job. Public bodies must have policies and action plans to tackle discrimination and no employer must treat a disabled person less favourably than able bodied people without justification. Discrimination is not divided into direct or indirect but is based on the grounds that less favourable treatment cannot be justified. Marks Spencer must follow the Disability Discrimination Law. The things that MS do to follow this law are they have lifts in all of their stores if the stores have stairs, they have lowered cash tills which is easier for the disabled person to reach, they also have electric wheel chairs which are good for the disabled people if they can not walk. If MS did not follow this law they would get sued and loose profit from the business. National Minimum Wage Act 1998 the minimum wage in the UK is  £5.73 for all adult workers. MS are paying most of their staffs the minimum wage  £5.73 per hour The mandate trade union proclaim on Tuesday, 24 February 2009 that they have made and agreement with MS for a new pay deal which is above the terms of the national wage agreement. Normally Marks Spencers staffs receives 5.73 per hour but it depends on how old they, if they are 22 years then they will receive that amount if below the age then they will receive less. Although a complex retail environment and call from employers groups for an extended pay pause, MS agreed to increase staffs wages above the current rates of pay to 6.7%. Mandate Assistant General Secretary, Gerry Light said, This deal is significant both in terms of Marks and Spencers recognition of the contribution from its staff members and also in terms of the local partnership process which can work successfully, even in difficult economic times, between employers and trade unions. The deal will see the implementation of the first phase (3.5%) of Towards 2016 paid to all staff from 1 January 2009 which means Marks and Spencer staff will not see a three month pay freeze as was negotiated in the National Wage Agreement and will instead see their pay increased ahead of schedule. The National Minimum Wage Act 1998 creates a minimum wage across the United Kingdom, currently  £5.73 per hour for adults. It was a flagship policy of the Labour Party in the UK during its 1997 election campaign and is still pronounced today in New Labour Party circulars as an outstanding gain for at least 1.5 million people. The national minimum wage (NMW) took effect on 1 April 1999. No national minimum wage existed prior to this date, although there were a variety of systems of wage controls focussed on specific industries. Part of the reason for Labours minimum wage policy was the decline of trade union membership over recent decades (weakening employees bargaining power), as well as a recognition that the employees most vulnerable to low pay (especially in service industries) were rarely unionised in the first place. The minimum wage was opposed by the opposition Conservative Party, including the Conservatives current leader, David Cameron. all employers must pay a minimum hourly wage to workers over the age of 18 regardless of where they work the size of the firm or the workers occupation. From the 1st October 2004 the national minimum wage was extended to workers aged 16 and 17 but this does not include apprentices aged 16-18. Apprentices aged 19 and above qualify for the minimum wage after the first twelve months of their apprenticeship. Marks Spencer pay all of the workers at least the minimum wage and even more for other workers. It is good for Marks and Spencer that the minimum wage isnt so big because they dont have to over pay their workers. However if the minimum wage keeps increasing then MS might have to cut jobs which means their sales and profits will be lower. Economic Factors MS: Economic factors affect MS in a lot of different ways. Some of those ways are explained below: Costs of credit (borrowing): Cost of borrowing influence MS in a good and bad way because they have to borrow money to expand however the bad way is that they have to pay back interest rates in return Marks Spencer has to be careful with the amount of money that they borrow from the bank. The reason for this is because when you borrow money from the bank you have to pay them interests because the bank is sacrificing their ability to use that money. Marks Spencer has to be careful not to borrow more than they actually need because interest repayments may rise causing MS more expenses which at the end of the day for them is profit that could be made. Competitive pressures: Competition affects MS in a bad way because they have to fight in order to sell their products. Competition is one of the biggest influence to MS. Marks Spencer competes against businesses such as Tesco and Asda for market share by making their products high quality and healthy as well as having good prices on them. Marks Spencer has many different ways that they could beat the competition. However they are already beating the competition because their main competitor is Waitrose and MS is more popular and has better prices than Waitrose products. This is a good for MS because they are one of the healthiest retailers in the UK and have competitive prices. Energy prices: Energy prices are an important cost of MS and are a bad impact because MS has more costs to pay. This is because MS stores use electricity for light, cash machines, heating and air conditioning. When energy prices increase MS then have to figure out ways how to use less electricity whether that would be installing solar panels in their store or something else. This has a big impact on MS because their business costs increase which means that they have to raise costs of their products in order to retain their profits. Social factors MS: Social factors affect MS in a lot of different ways. Some of those ways are explained below: Ageing population: The number of older people in the UK is increasing all the time. This has a good impact on MS because their target market will increase in age meaning more sales. This means that MS must produce things such as clothes for older people. However this is a good affect on MS because this will increase their profits more due to the amount of people that are going to buy their products is increasing. The old people will also eat healthy foods and MS food is really healthy if not the healthiest out of all the different food organisations in the UK such as Tesco and Asda. Hosting a major sporting and cultural events: Marks Spencer Celebrity culture: Celebrity culture is a good impact on MS because a lot people want to become celebrities. If they can not become celebrities they try to dress and live like celebrities. This is why Marks Spencer has to pay celebrities such as Twiggy to advertise their products to customers in positive ways. When MS use celebrities to advertise their products customers will buy them more because they will think that they will look like the celebrity that is advertising those products. It costs MS a lot of money to employ celebrities in order to advertise their products however it is like an investment for MS because their sales will increase on the products that they will advertise. Technological factors: Technological factors affect MS in a lot of different ways. Some of those ways are. Internet: Internet is a good impact for MS because they are able to sell their products online. MS have a website which is www.marksandspencer.co.uk in their website you can everything online and get it delivered straight to your home. This means that MS is able to expand their business to those who can not leave their home but want to use MS products. Internet has made a good opportunity for MS to expand their business globally.

Tapping into the Christian Market

Tapping into the Christian Market Tapping into the Christian Market Tapping into the Christian Market By Guest Author This is a guest post by Barbara Youree. If you want to write for Daily Writing Tips check the guidelines here. If your goal is to be published somewhere- anywhere- to build up credits that will open the door to larger publications, the religious market is a good place to begin. Study the market Determine what publishers are looking for and where you will fit in. Many religious/spiritual magazines are limited to a single denomination, whereas others attract a general audience. All religious publications operate according to a particular slant- from conservative to liberal. Some are family oriented. Others focus on world events with a peace/justice theme. Studying Writers’ Market and leafing through magazines in a library or bookstore are good ways to begin. Find a publication that looks like a comfortable fit for you. My focus here is on magazines, but the same principles apply to books, on-line writing, flyers, and tracts. Content Most magazines reserve their articles on theology for recognized religious leaders such as professional ministers, priests, rabbis or others, but almost all have plenty of space for other writers. Many editors seek first-person stories about faith or personal spiritual experiences. These can be your own, or those of someone you know or have interviewed. Some to consider: Angels on Earth and Alive Now! Additionally, most religious magazines accept articles on travel, child rearing, finance, health and other topics of general interest. In such articles there is no need to mention God or make any religious reference at all. The writer simply needs to keep the tone clean and family friendly. Some examples are Mature Living and Parents Teens. A few, including Christian Century and Sojourners accept poetry. Avoid â€Å"religious† language You may be surprised to learn that the quickest path to rejection of a piece for the religious market is the use of religious terminology. Even denominational magazines hope â€Å"non-churched† people will read their articles. Instead of â€Å"washed in the blood of the lamb,† say something like, â€Å"awareness of a higher being.† Rather than she â€Å"loved her neighbor as herself,† tell how she always asked people about their concerns and offered to pet-sit for the elderly person during his hospital stay. Keep the wording as broad and as inclusive as possible. For most publications, use the word spiritual rather than religious, God rather than Jesus, and scriptures rather than Bible. Like love, religion is difficult to write about without using clichà ©s or maudlin sentimentality. Editors of religious publications appreciate articles on spirituality that are fresh and insightful, written in lively, non-churchy English. If you can offer that, opportunities abound. Barbara Youree has written extensively for the religious market. In addition to numerous magazine articles, she has authored four historical Christian romances and six children’s books about missionary children and their friendship with their peers in foreign countries. Courageous Journey, Walking the Lost Boys Path from the Sudan to America is her latest nonfiction book. She makes her home in Rogers Arkansas. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Freelance Writing category, check our popular posts, or choose a related post below:How Many Tenses in English?Broadcast vs Broadcasted as Past FormConversational Email

Sociology Essay Example | Topics and Well Written Essays - 250 words - 29

Sociology - Essay Example t perspective, this development is good because robots make the production process more efficient thereby making goods more readily available and cheaper because they can now be produced in scale with lesser cost. From the conflict theorist however, this is not at all good because it will displace the jobs of humans by machines which are cheaper and easier to maintain. This can be gleaned in the comparison in the Philips assembly line in Drachten where robots dominated the factory requiring only few personnel while the same company also has a plant in China manned by thousands of employees doing the same thing. By this comparison, it showed the stark conflict of how robots in inimical to worker’s interest because it replaces them. This was highlighted by an article’s comment wherein it is said that humans are like animals which gives him headache to maintain stressing that human beings are also prone to conflict. For the symbolic interactionist however, there is a way that the two entity can exist in mutually beneficial interaction. It starts with a premise that human beings will not lose its place in our manufacturing plants and warehouses only that their interaction with work will be evolve such as their transfer to jobs that requires problem solving and creativity which robots cannot do such as those jobs in design. Markoff, J. â€Å"Skilled Work without the Worker†. August 18, 2012. Retrieved from http://www.nytimes.com/2012/08/19/business/new-wave-of-adept-robots-is-changing-global-industry.html?pagewanted=1&_r=3. Retrieved on February 01,

Euthanasia in Australia Essay Example | Topics and Well Written Essays - 1750 words

Euthanasia in Australia - Essay Example Presently, in Queensland, the only two laws that deal with end of life are Advance Health Directive and the Power of Attorney Act 1998. In fact, both the laws are insufficient to seek the help of others for assistance. Compared to other states in Australia, Queensland has more restrictions on the use of Advance Health Directive, which result in hindering individual freedom to healthcare. While other states use Advance Health Directive to overcome the restrictive statutory regime, Queensland uses the statutory regime to restrict the freedom under Advance Health Directive. Thus, Queensland authorities are more orthodox about the sanctity of human life than other states are. However, the mere fact is that through the amendment to the Queensland Criminal Code 1899, the territory has unofficially allowed room for euthanasia. It becomes evident that the existing laws in Queensland show double standard. On the one hand, it stands totally against the right to end ones own life unlike other s tates in Australia. This is evident from the fact that it has imposed greater restrictions on Advance Health Directive. On the other hand, it introduced amendments to Criminal Code to help health practitioners escape prosecution by allowing palliative care to the extent of foreseeable death but not intended death. However, the mere fact is that these rules and regulations are not water-tight. In other words, there arise a lot of legal issues associated with the present day stance of the authorities in this regard. It becomes evident that the Criminal Code of 1899 as amended in 2003 gives room for euthanasia on one hand, and punishes the ones who help in the same on the other. The Advance Health Directive and statutory regime- a failed purpose Admittedly, the only purpose of Advance Health Directive (AHD) is to allow individuals to decide their future course of treatment if they are incapable of taking independent decisions in future. As Willmott (2007) points out, unlike other state s, Queensland has more rules and regulations regarding the applicability of AHD. The Power of Attorney Act (1998) (QLD) declares that in order to proceed with the AHD to remove life-sustaining measures; one of the four conditions should be met: the patient has a terminal illness from which death is certain; the patient is in a vegetative state; the patient is permanently unconscious; or the patient has such an illness or injury from which patient is highly unlikely to recover. Thus, the Queensland regulation evidently kills an adult’s right to self-determination as the legislation shows more attachment towards the medical principle of sanctity of life. Davis (2009) argues that a look into the English law proves that the right to self-determination is given more importance than the principle of sanctity of life. In the case, Bland was in a vegetative state and the court allowed removal of life-supporting treatments to facilitate his death (ibid). However, in Queensland, an adu lt can fill advance health directive but it will operate only if it is in harmony with the common law. That means, in Queensland, for an advance health directive to operate, it should meet criteria like a sufficiently poor state of health, lack of prospects of recovery, and consistency with good medical practice. However, in other states, it is irrelevant to consider the fact that the adult would have lived for an extended period of time and made a full recovery if life-sustaining measures were given. In other words, if there is a valid AHD, the medical practitioner would not legally be allowed to provide such good medical practices which could prolong or save the life of the patient. Another important limitation, according to Willmott et al (2006) is that in Queensland, self-determination

Two Poets and Two Cultures :: Culture Poetry Literature Essays

Two Poets and Two Cultures Two poets from two different sides of the planet whose cultures are just as far apart exchange letters that are themed on single words. The first trick, the word, is based on a memorized arbitrary pairing between a sound and a meaning. [S. Pinker pg.2] A word is a simple concept when thought about at first. A word is an arbitrary sound used to represent some random thing. Memorize what each arbitrary sound and the random thing it stands for and that should be all there is to fill your mental lexical database. Words are the building blocks to sentences, but before you're ready to build a sentence there are few rules you must memorize. Then the movie "Letters not about love" should have been simple. State a word then state its meaning. For example, 'Dog' four-legged mammal that barks (incessantly if it lives next to me) and chases cats. End of statement, well except there is so much more. These poets and poets in general act like scavengers in a dark corner of a basement rummaging around in the clutter and finding treasure buried there. The treasure they are finding is some stray meaning for a thought. Bakhtin's statement "Language does not move through uncluttered space." is a true representation of this. Each time someone utters something it must move past your lexical database of meanings. This stray representation can add a dimension to a word like the strokes of paint from a paintbrush. Poets use this clutter like clay to mold an image of something in our minds; some of the things they overturn in this basement of clutter will mean nothing to some and everything to others. When Arkadii Dragomoshchenko wrote of his Grandmother and how he felt free of fear about her tight lips, her dark eyes, all of the different ways he described her, were words that really filled in the picture of who his grandmother was. Some of these 'words' weren't so far out of the ordinary but free of fear, there is some clutter overturned here. I immediately get the feeling of safety when I think free of free. My feelings of being free of fear came from somewhere else, I remember as a child, late at night I would have scary thoughts before falling asleep, then I could hear my father walking around downstairs, this filled me with a feeling of safety, free of fear, the scary thoughts wouldn't be so scary anymore.

Nurse’s Song by William Blake Essay

Compare and contrast the two versions of â€Å"Nurse’s Song†, showing how Blake illustrates the concepts of Innocence and Experience The Blakean concept of â€Å"Innocence† is focused on purity, vulnerability, trust and harmony – often illuminated through the use of children. For â€Å"Experience† the crux is on remorse, regrets and the general loss of innocence. In the two versions of â€Å"Nurse’s Song† children are used to bring out both the innocent and experienced side of the nurse. In the â€Å"Innocence† version of the poem, a repeated word pattern is used. It is reminiscent of children’s chants and nursery rhymes because of the buoyant, song-like rhythm. â€Å"Come, come leave off play†, â€Å"No, no let us play†, â€Å"Well, well go and play†. This emphasises the childlike, infantile tone of the poem bringing out the innocent, simplistic nature. It also shines a juvenile light on the nurse, which to a reader in an experienced state of mind, gives off a forced, unrealistic innocence. The use of sound in the â€Å"Innocence† version of â€Å"Nurse’s Song† is very apparent. It relates to the sounds made by the children, heard by the nurse; â€Å"laughing is heard on the hill,† this paints a pleasant picture, an unmistakeably happy image for the reader. It puts the rest of the poem into an idyllic, dreamlike context, giving a slightly surreal edge to the verses that follow. The final line â€Å"And all the hills ecchoed†, could be seen as a use of pathetic fallacy in that the children are laughing and shouting, and the hills ‘echo’ them – everything in this idealistic world is content and perfect, a utopia of purity, trust and openness. â€Å"The little ones leaped & shouted & laugh’d†, this list is presented in a puerile fashion, further illustrating the concept of innocence in the nurse herself. By using â€Å"&† instead of a comma, it makes the reader feel as if the nurse has a childlike perspective on the scene, as her narration uses basic, one-dimensional lexis giving an unsophisticated and uncomplicated view of the world. The harmonious relationship between the children and the nurse makes her seem straightforward and pure, and also inexperienced in her trust in the children. When the children refuse her request to go home to bed, she simply allows them to carry on in their own way â€Å"Well, well, go & play till the light fades away† showing her faith in the reliability of the children and simultaneously giving her an air of naivety, and reinforcing her innocence in that she is clearly open to receiving the pleasures of life. It also shows how unworldly she is, how she is blissfully unaware of the dangers around and simply concerned that the children should be in bed when the day turns to night. In the â€Å"Experience† version of â€Å"Nurse’s Song† the reader feels a distinctly bitter tone given off by the nurse. An underlying message of a bad childhood, or a disturbing youth is given off when she says â€Å"The days of my youth rise fresh in my mind, / My face turns green and pale†. To some this could imply a feeling of jealousy in the nurse, green being an indication of envy – showing the nurse envying the children’s innocence and happiness. However, I think it is simply a device to show how their purity and their inexperience are nauseating to the nurse; how it reminds her of her childhood, and how she has lost that youth and vulnerability and is sickened by her current self. In the second stanza of the â€Å"Experience† version, the first two lines are the same, although they seem somewhat more ominous because of the context. â€Å"Then come home my children, the sun is gone down / And the dews of night arise;† Also there are no speech marks around these phrases, unlike the â€Å"Innocence† version. It means that it is not direct speech from the nurse to the children, but rather an insight into the thoughts of the nurse – disguised and dark – leaving the reader with a nervous energy given off by the eerie mannerisms of the nurse. A contrast between the two poems is in the second line of the first stanza. In â€Å"Innocence† it says â€Å"and laughing is heard on the hill,† but in â€Å"Experience† it says â€Å"and whisp’rings are in the dale.† The obvious difference is between the â€Å"laughing† and the â€Å"whisp’rings†. Laughter is a sound of happiness and gaiety, but whispering has an air of secrecy, deceit and isolation. This is an obvious contrast in the levels of communication between the two states, the honest and open laughter in â€Å"Innocence† almost an antithesis to the guarded, furtive whispering. Another difference between the two is that in â€Å"Innocence† the laughter is taking place â€Å"on the hill† – an exposed place, safe and high above everything, easily seen and obvious to all. But in â€Å"Experience† the whispering is taking place â€Å"in the dale.† This is a hidden place, dark and difficult to see for the nurse – secretive. This subtle difference changes the tone completely between the two poems. â€Å"Your spring & your day are wasted in play, / And your winter and night in disguise.† These final two lines of the poem, I feel, are the most bitter and disparaging of all. Some may say that the seasons of â€Å"spring† and â€Å"winter† are metaphorical, for the â€Å"winter of your life† – the darker days, the older, more experienced times; the â€Å"spring† representing youth, purity and innocence. As though the nurse is saying that when you have the capacity to embrace the gift of â€Å"innocence†, your naivety and inexperience stop you from truly realising what you have and it is then â€Å"wasted in play†; frittered away in the menial enjoyment of life. But once that innocence is lost, you enter the winter of your life, â€Å"in disguise† – hiding from those that remind you of your innocence, and those that can see your experience. However another interpretation could be that literally in the daytime, during the spring and winter and at night you are always wasting your time; so no matter what you do time is passing by and you are gradually moving from a state of innocence to experience. That time is squandered in useless, unhelpful ways. The nurse’s bitterness is expressed in her realisation of this desecration of such a precious thing. It seems premeditated and as though she has reminisced over her youthful times and understood her mistakes; as if she has discovered how she’s capitulated to the ideals of â€Å"experience† and is unable to return to her candid, childlike self. I feel that overall, the message given by the â€Å"Experience† poem is one of bitterness, remorse and resentment. The darker tone of the poem gives it a deeper meaning – to embrace every second or to become a character like the nurse in this version: cheated in life and cynical about others. However, the playful, childlike â€Å"Innocence† version is far less evocative and conceives a simpler idea, to laugh and play â€Å"till the light fades away and the dew of night arise†.