Study On A Skills And Learning Statement

Study On A Skills And Learning Statement The purpose of this statement is to summarize and reveal what I have learnt from working on this project and the skills gained from it. This statement is to conduct a self assessment of my research work and to show my strengths and weakness on my findings. The skills and learning statement is also important because it shows how RAP is prepared and it is necessary in order to achieve BSc. (Hons) graduate degree. The SLS is based on four questions: What I learned from the meetings with my Project Mentor, including the presentation that I gave to my Project Mentor. Before I made the decision to work on the research and analysis project, I made sure that I went through the other topics carefully. The main reason for my decision was because, I found that, the research and analysis project was straightforward. I learnt several things from the meetings with my mentor but the most positive of them all was that I realised I am a self-directed learner. The First Meeting Before walking into the first meeting with my project mentor, I made sure that I had with me a pen and a journal. The benefits of a journal are countless but the main reasons that I decided to keep one at hand were so I could write down any questions I may have to ask my mentor and jot down brief notes from discussions or conversations that we would have. From the very first meeting, my mentor introduced and emphasised on self-directed learning. He explained the impact it would have on my development, knowledge and skills and because of this; I decided to find out what my learning style is. Throughout all the meetings, I worked alongside other students; we discussed the importance of time and different ways in which we could use the time we had in meetings usefully. The discussions I had with my mentor were mainly based on my thoughts and ideas. He asked me how I felt about my ideas, how would I incorporate my ideas into my project and if I thought they were of a high-quality. One important issue that I learnt about was time. When I walked in for my first meeting I was a few minutes late and because of this, my mentor started working with another student. I realised from this incident that I would have to manage my ACCA studies. My mentor made clear the importance of time management and how it would affect my report if I did not allocate my time correctly. Because I was not always punctual, I lost a lot of time and a lot of my research ended up being conducted in a small space of time. Another point that my mentor constantly stressed upon throughout the meetings was critical evaluation and critical analysis. To give myself an idea about critical evaluation, I took it upon myself to read material that was critical. Once I had read the material, I read through my own report and found that it needed critical analysis aspects. I found myself modifying it on countless times and was very aggravated when I realised I hadnt referenced it accurately either. I decided to read up on some research books and began adjusting my report. The Second Meeting The second meeting consisted of discussions about my ideas and research. Throughout the meeting my mentor encouraged me talk about my ideas and this helped me make informed judgements. I believe researching information is a lot more beneficial because I felt like I was doing everything myself instead of having handouts and websites in front of me. The Third Meeting By this meeting, I had almost finished my project. I approached my mentor to organize the third meeting. In that meeting, the mentor identified my mistakes and other weaknesses in the report. I asked him how I could remove those mistakes and improve on the weaknesses. When he explained those to me, I noted down the points to ensure my projects was perfect. This helped me to improve the RAP further. The Fourth Meeting The Fourth meeting consisted of a PowerPoint presentation; I was excited about it as I had not done a presentation like that in the past. Before I started preparing the presentation, I checked up online how to use Microsoft PowerPoint and prepared a practise presentation. Overall, I feel like I learned a substantial amount of information from the meetings with my mentor. They provided me with different opportunities to discuss my ideas and thoughts and let me experience something new. The fourth and final meeting ended with my mentor asking me what I would say to prospective students about the research and analysis project. What I would say to prospective students would be that when I started this project, I wasnt very eager about independent learning but by the end of it I found myself appreciating it more and more. I value learning new things and like discussing new ideas with others and from the meetings, I feel a lot more confident and ready to take on other projects. How well I felt I answered the research question? I believe I answered the research question very well however it is important to understand that because I only had secondary data and no primary data, my analysis and evaluation was solely based on that. I do believe though that if I had access to Morrisons intranet and was able to evaluate both customer and employee opinions then my answer would have been in more depth and my data would have also been more reliable. It is important to take into account that if I did have approval to access the companies intranet, to collect primary data, that it would have taken me a lot more time, time that I could not really lose. Moreover, I believe that at the moment my skills of acquiring primary data and conducting primary research are not quite satisfactory. The main source of information that my data was based upon was Morrisons and J Sainsburys plc Annual reports of 2008, 2009 and 2010. In order for me to have answered the question in more depth, I would have needed multiple sources of data from one particular source that would have established my findings to be correct. I believe that with time I will improve my skills however it is important to remember that there will always be limitations when it comes to collecting information. In general, I believe that my answer was reasonable and that my research report was informative. How I demonstrated interpersonal and communication skills during the project work. I demonstrated my interpersonal and communication skills in many different ways during the project work. When writing my report, I made sure that it was clear and concise. I read through it to take care that it had a rational flow of arguments and that it was logical. One important point that I kept it mind was that I only included relevant facts as there was a word count that needed to be adhered to. I found this a little difficult as I had a tendency to write on about unrelated facts that didnt answer the question. When speaking in front of my mentor and fellow students I felt that no-one had any difficulties understanding me and I had no trouble understanding the feedback given by my mentor to me. One problem that I found was that, when asked about my feelings and ideas, I wouldnt express myself effectively, to resolve this issue I started writing questions in my journal so that I could ask my mentor and get the answer that I needed. By doing this, I got the answer that I needed and my ideas and thoughts were cleared as well. From the discussions with my mentor and students, I realised that it is very important to ask the right question as this helps obtain more information for both the other students and myself and helps the mentor understand that everyone understands. Another way in which I demonstrated my interpersonal and communication skills was by showing that I was listening to both my mentor and other students. I believe that by listening and giving everyone a chance to voice their opinions helps build good relationships with others. Listening is all about decoding and receiving information. Through my mentor meetings, I learnt that effective listening not only helps reduce the effect of noise distortion, but it resolve problem by encouraging understanding from someone elses view point. However I did realise that by not showing that I understood verbally may have gave my mentor the idea that I did not understand the answer he gave me, in order to prevent this I started to give him eye contact and replies rather than nodding my head. The PowerPoint presentation was the next stage, I was very excited about it however as it was my first I practised it many a times in front of friends, family and also by myself as I decided to memorise the whole presentation. I realised that this was very difficult later on as I started to forget some points, however I remembered that when I looked through the websites for help that they had recommended speaker notes for referencing. This helped a lot and I was able to give an informative presentation to my mentor. I believe that the other students had no trouble understanding me as I had no trouble understanding them. If any of the students had a problem then we were able to discuss our concerns and help each other. I demonstrated my interpersonal skills by showing respect to the other students and to my mentor. I know I can further improve my skills and by doing this it will benefit my academic studies and employment position. How has undertaking the RAP helped me in my accountancy studies and my employment role? I have found many differences in the reflective and analysis project and my ACCA studies. ACCA is formerly based on lectures and giving an exam which is based on the knowledge acquired on a particular subject. RAP on the other hand only required me to use the knowledge and skills that I had and use them accordingly. By becoming an independent learner I have realised that I can obtain information without attending lectures. As my mentor never instructed me to do anything I was forced to research and use my already acquired skills and knowledge. In my past ACCA studies I was to memorise concepts and ideas and then apply them where necessary but now that I have completed this report I am able to combine my own knowledge and skills with it. This is very important and also a very useful to skill to behold, one which I will be using in future exams. Finally, I believe that the knowledge and skills I have acquired from completing this report will not only help improve my career prospects by opening avenues which were previously outside my realm of opportunity but will also help in my personal life.

Mental model mind set wk

This great idea is a big money maker for the company. Even though we are bout change we know there will be employees that will have doubts and concerns of this change, we are willing to take risks. A person's mental model/ mindset can be also known as ideas, beliefs, images, and verbal descriptions that we voluntarily or involuntarily form our own familiarities. Mental Models screens us to have facts and ideas that contest or disregard our intensely held views and offer internal steadiness in a world of constant transformation.Mental models are created over so many years of experience and colonization. Mental models are tough to transform if they become threatened in the mind (Wind, Crook, & Gunter, 2005, preface). Bud and Vernon has been with the business for many years. They have a mental mindset that is impossible to change. Mental models like them are known to be set in their ways. Bud and Version's behavior has made great impact on the company, so they are well respected and the y are also a great assess to the company.It may be difficult to get Vernon to agree to the expansion and to try getting Bud to be on board with competing with other business. Changing mental model/mindsets is constantly needed in an organization today. Subconsciously, it is a very difficult thing to do. Like Bud and Vernon, people must be eager to change their mental mindset for betterment of the company, even if there are risks involved. Taking certain phases to change can be a large enhancement on the quality of your performance.Understanding boundaries and authority of mental models should be the first steps our team should take at changing the mental mindsets of Vernon and bud so they could receive the proper information that they may come on board with the team. The second step the team should take is testing the relevance of mental models compared to the changing surroundings meaning o create new models. Introducing Bud and Vernon to this second phase can show them how brand n ew ideas can change the company compared to what they are already familiar with.Reshaping the framework, the thinking of others and by surpassing interferences to change is the third phase to changing a mental mindset. If we can get Bud and Vernon to identify their uncertainties of why they think the way they do then this would be valuable to the team. The fourth phase to changing a mental mindset is changing your perception by functioning swiftly on the new-fangled models, not stopping to irking out a method for valuing and supporting your models (Wind, Crook, & Gunter, 2005, preface).This should have Bud and Vernon to realize the limitations that they may have because of not accepting change can make them see how a new mindset can mean success for the company. Not having an open mind toward certain concerns can put boundaries and limitations on a person's mental mindset. Mental models mindsets can be impacted by Education also. Mental model mindsets are shape by our education and it also practices groundwork that outlines view of the world (Jacobs, 2013). New mental models are more tolerable to Other people if they are more educated than to people who not.If we educated Bud and Vernon on the new money bearing opportunities on incomes and the shipping production, this would undoubtedly be a great influence on their mindset. Training is more like education too. An employee receiving training may feel very important to the company. Training can enhance an employee's abilities in places that they are already good in. There are other extra services that impacts mental mindsets. Personal experiences and being influenced by others are extra services. Personal experiences can be tough to defeat because it can mold a person's personality.This makes AAA Transportation difficult to reason with. Even though Bud and Vernon could be exaggerated with a strong influential like this, so the team is working continuously to see to them overpowering the force. The most commonly used mental mindsets that guides my decision making are being able to unceasingly investigating and smearing a method for evaluating and reinforcing the mindsets of our models. Our team is allowed to learn to adapt and understand the changing environment by using this mindset.

MBA sem 1 Essay

Parts of vision statement 1. The core values are those things very close to your heart that you will not give up at any cost. It can be integrity (for example, I will never cheat on the taxes I have to pay) or quality (I will never use a lower quality wood), etc. Usually we say that you should have only 4 to 6 core values. Of course, personal values and business values may differ. For example, love may be a very important personal value but it may not be so relevant in your business of furniture though it can be relevant if you were having a home for the aged. 2. Core purpose is the purpose of the organization, for example, to make furniture. This is something that you want to achieve within the framework of our core values. It gives the achievement orientation to the business and therefore the focus. When we get an opportunity to expand or sell off and if we are in a decision dilemma, this acts as another light house. we can provide u Fall 2013 fully solved assignment in rs 500/sem . you can make 5 installment of 100-100 rupees†¦ that’s proof we are not fake. and we have different set of assignment for many student so. smu mba assignment Fall/summer season 2013 sem (I , II , III , IV) in only 500/ sem ( 6 sub) or 100/ question paper. we provide unique assignment. our assignment provide you good marks. call us 08273413412 , 08791490301 or mail us on computeroperator4@gmail.com web- www.aapkiseva.blogspot.in www.assignmenthelpforall.blogspot.in (b) Differentiate between ‘process’ and ‘tasks’ (Parts of vision statement, Difference between process and tasks) Answer: Processes Process is a set of logical activities that lead to some final or interim output. For example, taking pieces of wood, making it smooth, cutting it, making grooves, connecting them, finishing them, and polishing them are processes to create a table. These have to be done in some logical sequence. This is what a process is. Let us now look at we can provide u Fall 2013 fully solved assignment in rs 500/sem . you can make 5 installment of 100-100 rupees†¦ that’s proof we are not fake. and we have different set of assignment for many student so. smu mba assignment Fall/summer season 2013 sem (I , II , III , IV) in only 500/ sem ( 6 sub) or 100/ question paper. we provide unique assignment. our assignment provide you good marks. call us 08273413412 , 08791490301 or mail us on computeroperator4@gmail.com web- www.aapkiseva.blogspot.in www.assignmenthelpforall.blogspot.in Q2. Planning is called as the cornerstone of management. Define planning and describe the importance of planning. Explain the types of planning. (Definition of planning, Importance of planning, Types of planning) 2,3,5 Answer: Definition and Importance of Planning Planning can be defined as a basic management function which enables one to select the purpose of the business, and how the resources should be mustered to achieve that purpose to include using the available resources optimally to do that. Planning implies goal setting for the organization keeping in mind the constraints, opportunities, and threats as much as what the person or business which is planning wants to do. Thus, a plan is a blueprint for goal achievement, a blue print that specifies the necessary resource allocations, schedules, tasks, and other actions to achieve the purpose. A goal is a desired future state that the organization attempts to reach. Goals are important because an organization exists for a purpose, and goals define and state that purpose. Goals specify future ends; plans we can provide u Fall 2013 fully solved assignment in rs 500/sem . you can make 5 installment of 100-100 rupees†¦ that’s proof we are not f ake. and we have different set of assignment for many student so. smu mba assignment Fall/summer season 2013 sem (I , II , III , IV) in only 500/ sem ( 6 sub) or 100/ question paper. we provide unique assignment. our assignment provide you good marks. call us 08273413412 , 08791490301 or mail us on computeroperator4@gmail.com web- www.aapkiseva.blogspot.in www.assignmenthelpforall.blogspot.in Q3. What is meant by ‘span of control’? Differentiate between narrow span of control and wide span of control. What are the factors that influence the span of control? (Meaning of ‘span of control’ ,Difference between narrow span of control and wide span of control, Factors that influence the span of control) 2,3,5 Answer: Span of control The number of subordinates that a manager or supervisor can directly control. This number varies with the type of work: complex, variable work reduces it to six, whereas routine, fixed work increases it to twenty or more. we can provide u Fall 2013 fully solved assignment in rs 500/sem . you can make 5 installment of 100-100 rupees†¦ that’s proof we are not fake. and we have different set of assignment for many student so. smu mba assignment Fall/summer season 2013 sem (I , II , III , IV) in only 500/ sem ( 6 sub) or 100/ question paper. we provide unique assignment. our assignment provide you good marks. call us 08273413412 , 08791490301 or mail us on computeroperator4@gmail.com web- www.aapkiseva.blogspot.in www.assignmenthelpforall.blogspot.in Q4 Define Organizational behavior. What are the various approaches to Organizational behavior? (Definition of OB, Approaches to OB) 2, 8 Answer: Definition of OB: OB can be defined as a systematic study that investigates the impact of individuals, groups and organizational factors on productivity to include effectiveness and efficiency, absentee, turnover, organizational citizenship behavior and job satisfaction. ? By systematic study we mean looking at relationships and attempting to attribute causes and effects, and drawing conclusions based on scientific evidence. ? By productivity we mean a performance measure that includes both effectiveness (achievement of goals) and efficiency (ratio on output versus input required to achieve it). ? By absenteeism we mean failure to report to work especially without informing. ? we can provide u Fall 2013 fully solved assignment in rs 500 /sem . you can make 5 installment of 100-100 rupees†¦ that’s proof we are not fake. and we have different set of assignment for many student so. smu mba assignment Fall/summer season 2013 sem (I , II , III , IV) in only 500/ sem ( 6 sub) or 100/ question paper. we provide unique assignment. our assignment provide you good marks. call us 08273413412 , 08791490301 or ? mail us on computeroperator4@gmail.com ? web- www.aapkiseva.blogspot.in ? www.assignmenthelpforall.blogspot.in a whole is to function effectively. Q5. Perception is the way we see and interpret things. Explain the importance of such ‘perception’. What are the factors affecting perception? (Importance of perception, Factors affecting perception) 4,6 Answer: Importance of perception Perception is perhaps the most important aspect of OB that we use in our daily life and in management. The importance of perception is: ? While creating vision for an organization, our perception of the future and the way things should be is a deciding factor. ? While making strategy, out perception of the opportunities and threats make us see the same situation differently. ? Perception gives the impetus to seek more information to make more rational decisions e.g., the perception of Rakhi on the situation of the bakery in trouble, made her travel and talk to the employees to gain more information. If she had perceived what the manager did was right or that it is too small a thing to intervene, she would not have made the effort to find out more information. ? we can provide u Fall 2013 fully solved assignment in rs 500/sem . you can make 5 installment of 100-100 rupees†¦ that’s proof we are not fake. and we have different set of assignment for m any student so. smu mba assignment Fall/summer season 2013 sem (I , II , III , IV) in only 500/ sem ( 6 sub) or 100/ question paper. we provide unique assignment. our assignment provide you good marks. call us 08273413412 , 08791490301 or ? mail us on computeroperator4@gmail.com ? web- www.aapkiseva.blogspot.in ? www.assignmenthelpforall.blogspot.in Q6. Give the definition and importance of ‘motivation’. Describe Maslow’s hierarchy of needs theory. (Definition of motivation, Importance of motivation, Maslow’s hierarchy of needs theory) 2,3,5 Answer: Definition and Importance of Motivation Motivation is â€Å"the process that account for an individual’s intensity, direction, and persistence of effort toward attaining a goal.† (Robbins, 2003) Intensity is concerned with how hard a person tries. This is the element most of us focus on when we talk about motivation. Directionis the orientation that benefits the organization. And persistence is a measure of how long a person can maintain his/her effort. Motivated individuals stay with a task long enough to achieve their goal. Motivation is important to an individual because: ? Motivation helps to achieve personal goals. ? Motivation gives job satisfaction. ? Motivation helps in self-development of individual. ? An individual would always gain by working with a dynamic team. Collins, James C. and Jerry I. Porras. Built to Last: Successful Habits of Visionary Companies. First Paperback Edition. New York: Harper-Collins, 1997. 219-239.

Domestic Violence And Its Effects On Children - 1929 Words

Domestic violence is a dilemma that affects every family member, including the children. Two previous studies have shown that child abuse, domestic violence, and both in combination increase a child’s risk for internalizing and externalizing negative behavioral outcomes and that the belief that some children may have that they are capable of controlling a domestic violence situation may actually trigger them into adopting traumatic behavioral symptoms. The goal of this study is to focus on children in New York and determine the specific ways that they are mentally and behaviorally affected by exposure to domestic violence by measuring the amount of times that they have acted out violently. This study will juxtapose those who are greatly†¦show more content†¦The research in this study will solely be descriptive since some of the research questions look for answers that describe the â€Å"who, what, where, when, and how† of the issue at hand. Literature Review In the work, â€Å"The Effects of Child Abuse and Exposure to Domestic Violence on Adolescent Internalizing and Externalizing Behavior Problems†, researchers conducted a study in order to examine the effects of child abuse and domestic violence exposure on children’s ability to internalize and externalize certain behaviors as a result. The researchers argued that exposure to domestic violence will increase a child’s likelihood of internalizing and externalizing certain behaviors. They also argued that children exposed to both child abuse and domestic violence, or both at the same time, will elevate their likelihood of internalizing and externalizing the negative behaviors more than those who exposed to just one of the environments or none at all (Moylan et. al. 2009: 55). The information collected in the research study was determined by the type of research conducted, the methods of data collection, and the characteristics of the sample of the s tudy. In this work, the study was conducted by using the descriptive research method since it was designed to provide information about the social dilemma of domestic violence and its effects on children. Face-to-face interviews and individually administered

Ace With No Sleeve - 916 Words

There are some important factors that determine success. Time management, self-awareness, and emotional intelligence are just a few. Victor Hugo once said, â€Å"He who every morning plans the transactions of that day and follows that plan carries a thread that will guide him through the labyrinth of the most busy life.† (Goodreads Inc., 2014) Organization comes from prioritizing. This skill is one that easily eludes people. Sew the seeds of success early, plan to be sucessful. We must work the field - in college, in personal relationships, at work, and everywhere else - to reap what we sow. We need a plan. Time management plans are really life management plans. Our daily lives can easily get too hectic to control. If we make a plan and stick to it, we can overcome most stress. Stress is a reaction that comes from the unknown. If you plan, it makes you more involved and in turn, more invested. Keep to the plan. That way, if life throws you off, you can deal with the issues a nd continue on. The main idea of the article The Sucessful Persons Guide to Time Management (Fetsch, Ph.D. Flashman, Ph.D., 1984), the University of Kentucky says, There is enough time! We just have to make it, which means scheduling, planning, and paying attention. You can fit everything into your life, including leisure time. If youre busy, it is even more important to schedule your time. In the article, The Successful Persons Guide to Time Management, Dorothy Cudaback, a family life extensionShow MoreRelatedSignificance of the Use of Mathematics in the Texas Holdem Poker Game906 Words   |  4 Pageswhat distinguishes experts from the amateurs. Introduction: Each poker deck has fifty-two cards, each designated by one of four suits (clubs, diamonds, hearts and spades) and one of thirteen ranks (the numbers two through ten, Jack, Queen, King, and Ace). 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Business Tourism- Main Characteristics , Benfits and...

BUSINESS TOURISM MANAGEMENT EA [pic] INDIVIDUAL REPORT Business tourism can be defined as a convention, in the sense of a meeting, is a gathering of individuals who meet at an arranged place and time in order to discuss or engage in some common interest. Business tourism industry is growing rapidly worldwide.Business tourism is having its own features which define it from the other types of tourism, and I would mention it in order to explain the importance of the industry. This report is showing the importance of business tourism in the modern world, its benefits and advantages comparing to the other types of tourism and highlighting all the challenges and problems the industry is facing these days.First, i†¦show more content†¦The business tourism sector provides an excellent opportunity for previously disadvantaged enterprises to play a role in the provision of services to them across the value There is a large and very lucrative domestic market which is the responsibility of the regional and local tourism authorities . There is a strong and correlative relation between the national economy of the countries and business tourism. Because this sector usually would promote national industry, enhance communication channels and upgrade quality of manpower in different economic sectors, such as agriculture sector, petroleum sector, communication sector, tourism sector, education and training sector, health sector, vocational associations, etc. Business tourism is able to gain many economic fruits for the interest of the national economy. It is considered a key driver for temporary and permanent jobs. Many governments in the world list business tourism outputs within gross domestic products as well as while analyzing the cost output of public investment in the sector. The sector generates a large number of permanent and temporary jobs in the field of events supply chain, organization and management in addition to accompanied services. Many countries rely on business tourism for the provision of employments to their citizens. For example, the

Corporate Tax Theories Literature Review

Question: Discuss about theCorporate Tax Theoriesfor Literature Review. Answer: Introduction Taxes are involuntary charges levied on individuals or institutions, enforced by government entities for the purposes of generating revenues to finance government activities. Most government entities have set revenue authorities that ensure tax compliance by individuals and companies. Legal dictionary (2013), state that levies charged to corporates and individuals are as an exchange of government protection to tax payers life and property. This paper reviews pieces of literature and empirical studies studied on corporate tax with attempts of understanding corporate taxes. The reviews of literature cover the classical, dual and fiscal transparency systems of taxation. Classical Theory of Taxation Under the classical theory of taxation, corporates are termed as separate legal entities from its owners. This definition demystifies the corporates requirement for double taxation from the corporate entity and its owners. According to Harberger (1962), the classical system propagates corporates discernment as it confines business concepts and shareholders financing from the corporate systems to incorporate systems resulting to a negative effect on a countrys economy. King (1974, 1977) in his literature he demonstrated the old properties of the classical tax system as a tax that restricts dividends, accrued debt interest expenses and capital gains as deductions. The classical system translates the revenues from corporates and debt and equity gains as avenues of tax. As for multinationals, the foreign corporates do not accumulate corporate tax where foreign income is credited or the company receives a tax exempt by the domestic country. Empirical studies have shown negative effects of the classical system of taxation. Gravelle (1991), stated the effects of classical taxation being significant macroeconomic resulting to lower Gross National Product. There have been a number of trials identified from the classical systems of taxation i.e. biases to profit retention, debt preferences to equity and low investments related to double taxation. The primary variables used in research and practice to representing the financial performance construct are the accounting measures. These measures rely on financial information reported in income statements, balance sheets, and statements of cash flows. Accounting measures can be further subcategorized into profitability measures, growth measures, leverage, liquidity, and cash flow measures, and efficiency measures. Normally for commercial and manufacturing entities profitability measures include values and ratios that incorporate net income or a component of net income such as operating income or earnings before taxes are used. To illustrate the classical system of taxation, assume a corporate that has a profit before dividends payout and tax of $500, in a state that levies 30% tax on corporate institutions and the remaining earnings are recited as the shareholders' earnings taxable at 16%. The companys net profits after tax before dividends payout will result to $350. This will tr anslate to the shareholders' earnings account accruing an income tax of $63. The effective rate of tax is 43%. This means that the company is subjected to 27% over taxation. Illustration: Classical System of Taxation; Income Statement Classical System Imputed System Dividend Exempt System Profit Before Dividends Tax 500 500 500 Corporate Tax- 30% 150 150 150 Profit Before Dividends After Tax 350 350 350 Dividend Income 350 350 350 Income Tax Rate - 16% Before Imputation 63 63 63 Imputed Tax - (2/5)*Dividend Income 140 Dividend Exempt (20%) 70 Dividend Income - (Dividend Income + Imputed Tax) 203 133 Income Tax Rate 32 21 Net Income Tax 63 31 42 Total Taxable pay 213 181 192 Effective Tax Rate 43% 36% 38% Over Taxation 27% 20% 22% The effects of double taxation necessitated the invention and adoption of imputation system. The system was to eliminate the distortions accounted by double taxation from the classical system by refunding corporate levies through credit validations on dividend payments. This was done through from tax reforms Acts. Literature reviews on effects of the adoption of dividend imputation tax reforms showed positive impacts on the economy. According to Belamy (1994), there was a positive correlation between tax credits and growth in shareholders dividends. Empirical results shared by Heming (1994) showed statistically dividend imputation resulted to higher payout ratios. A comparative study done to distinguish between the effects of classical system and imputation system adopted in the United States of America and Australia carried out by Bhavish J, Mark S, and Roberts B (2013), concluded that minimizing double taxation can be done through dividend imputation. The difference cited in the E uropean journal of finance Buckle (1995) between the classical and imputation system was the cost of capital, the journal stated: cost of capital under the classical tax system is gross of personal taxes whereas the cost of capital under the imputation system is net of personal taxes. An imputation system is achieved by requiring the shareholders to gross up the net dividends with attributable tax. Using the above illustration, the dividend income is grossed up to $203 with an assumption of 40% dividend imputation. This translates to a net income tax of $31 and a total taxable pay of $181 as opposed to $213. The effective rate of taxation is hence 36% leading to an over taxation of 20%. The other invention was the dividend exemption method, where the dividend income is fully or partially tax exempted. According to Vann (1986), the dividend exempt method facilitates shareholders in preventing double taxation. Using the same illustration as an example, assuming the dividend exemption was 20% then the taxable pay will be equal to $192 translating to an effective tax rate of 38% hence an over taxation of 22%. Split rate system and dividend deduction methods were also used similarly to the dividend exemption method. Dual System Of Taxation Peter B (2010), defined a dual system of taxation as a system that separates taxation of labor income from capital income. Dual income combines labor and transfers income tax with mild capital income tax. The mild capital income tax is a flat tax rate aligned capital income. The genesis of the dual corporate tax was to provide tax relief to small pressed legal entities with an added advantage of collecting taxes even from loss-making companies. The capital income entails proceeds received from assets, financial instruments, rent, and capital gains, accrued interests on savings whereas the non-capital income includes proceeds from pension and transfers from the government. According to Richard (2010), dual income tax seeks to levy wages and labor income attributable to businesses at a progressive tax rate and capital income at a determined flat rate. Noor (2014) stated that the impact of the dual system on corporates is profits distribution to shareholders to retained earnings. Nielse n and Sorensen (1997), argued that dual system equalizes tax treatment for human and non-human intensive investments. Assume a potential tax payer has an income of $100 and initiates an investment program as a consultant which earns him $210 implying a tax rate of 30% on the income will still yield a return of capital of 10%. This means that income tax does not reduce the return on human capital investments and offers a fair tax treatment. Under the dual system, criticism has been raised that it usually a contrast to taxation principle ability of pay as labor is taxed heavily. In some countries like Germany, taxation is seen as a factor of human capital mobility as their citizen attempt to escape from tax burdens. Using Germany as an example, the taxable earnings income is taxed in a linear progressive rate given by a tax schedule whereas the other income is taxed at fixed rate of 25%. Debt income is usually taxed under the capital income. Dual taxation distinguishes income into 3 t ypes; income from employment, business activities and capital investments. Dual taxation system has been embraced in Nordic countries. According to Oliver (1977), the system has brought about improvement in compliance in dividends withholding and payment of interest. The research from the countries has revealed equity within countries is a fruit of dual taxation. Fiscal Transparency The complexity in tax systems has led to companies being able to set up easily multifarious networks of companies that are tax harbors and avoid by channeling the taxes into profits. The complex networks created prohibits the tax assessors in determining the number of tax requirements and also the paid taxes. With this reasons in mind inventions of fiscal transparency system, erupted as the government attempted to have corporates deduce statements of corporate taxes paid in a way of tax amateurs would understand. Under this system, companies are treated as intermediaries of shareholders in income collection. A taxation system comparable to that of a partnership is used where the shareholders are granted profits. The system disintegrates the notion of companies bear legal and separate entity from its owners. According to Amilcare (1903), the tax transparency is a mitigant of fiscal illusion. James (1960), termed fiscal illusion a logical misconception of government expenditure and rev enue policy. Understanding of fiscal transparency, terminologies like fiscal expenditure, accountability should be understood. According to international accepted principles, fiscal accountability is defined as a state being responsible for its public funds to the public. Campos (1996), fiscal accountability consists of three main agendas i.e. overall control, financial discipline in compliance with the budgetary process, strategic resource allocations with a prioritized approach and cost effective and efficient programs. Fiscal transparency requires dependable governments fiscal policy and forecasts, detailed information on its operations and budgets and behavioral aspects of the mandated officials of the state. Shende and Benet (2004), stated the IMF transparency principles as; government structures and responsibilities clarity, comprehensive information on state financials, budgets disclosures and audit scrutiny. For example, the U.S treasury normally publicizes its estimated tax expenditure, other examples are GAO who publish their expenditures in public domain. In Germany, we see subsidies report that entails the governments tax provisions and estimates. Efforts have been seen primarily by governments in fostering transparency in government budgets. For example, governments have created websites that show state spending. Other measures that have been used is the application of learning tools for budgetary process. Countries like San Francisco allow citizens to participate in the budgetary processes by enabling a forum where citizens give ideas through proposals of government spending. The government enjoys fiscal transparency by understanding the countrys tax burdens, fees and costs related to licenses. Strategies embraced in the uplifting transparency of the revenues is having one level government using the revenue instruments, limiting the number of channels used in each government, increasing property taxes as opposed to sales taxes, increasing citizen education and adopting a taxpayers receipt. According to Collier and Venables (2010), involving the public in fiscal capacity leads to fiscal transparency. Besley and Persson (2009) , showed that legal and fiscal capacity contributes to countries wealth. This means that lack of fiscal transparency results in a low generation of investments and hence low revenues related to tax. The transparency in government fiscal results to low levels of corruption as state fellows are conscious of their jobs. In both low and high-income countries, taxes incentives are seen to foster tax revenue collection. Stanely (1985) stated that To understand the tax expenditure of a country, then tax incentives must be analyzed. The revenues obtained from tax are functions of tax expenditure. Building Blocks that have been used to foster the transparency and accountability is tax structures, tax expenditure projections, integration of projections of tax in the budgetary process and auditing tax expenditure. The primary goal of any government is the provision of the essential goods and services to the citizens. Corporations have however encountered eminent doubts on their reliability, integrity or obligation to public affairs perpetuated by poor corporate governance. The neglect of use of accounting information has also been an ongoing concern with deficiencies noted in budgeting and budgetary control systems. Efficient management control system has then been recommended with state corporations adopting the budgeting processes. The adoption of the budgeting process has been sighted as a key instrument in increasing the financial stands within organizations. Reviews of literature on the salient issues about the budgeting process and performance measurements and the performa nce in the firms; studied from theories and past empirical studies perspective has shown the significance of budgets and the positive effects on improving performance in institutions. Tax experts have therefore a big role to play in ensuring the fiscal policy is aligned to transparency and accountability principles. In addition, the tax experts should recognize tax expenditures and comprehend the building blocks of ensuring a fiscal policy that propagates transparency and accountability. Conclusion The classical theory of taxation is reviewed as the ancient model of taxation where the classical system that propagates discrimination against corporates. Empirical studies have shown negative effects of the classical system of taxation related to double taxation as it harbors capital investments. Inventions to counter classical taxation have erupted dividend imputation and exemptions. Under the dual taxation, labor income and capital income are separated in the taxation model where capital income is levied at a flat rate and labor income is levied at a progressive rate. The fiscal transparency dictates any government economic flourishment. 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