Business Plan Research Proposal Example | Topics and Well Written Essays - 5250 words

Business Plan - Research Proposal Example The modern concept of marketing holds that the key task of organization is to determine the needs wants and values of the customers and to adopt the organization to delivering the desired satisfaction more effectively and efficiently than its competitors. There are two key elements in this concept. (a) Integrating the marking planning and control with those of other departments (like manufacturing, finance purchase, inventory control, personnel research and development) keeping in view the ultimate goal of customers' satisfaction. It may be noted that the customers expect satisfaction not only in terms of genuine and wholesome products and services but also several other considerations such as prompt and regular supply of production/services reasonable price, availability of efficient after sales service and so on. "Marketing management is the analysis, planning, implementation and control of programmes designed to create, build maintain mutually beneficial exchanges and relationship with target markets for the purpose of achieving organizational goals." 3M Company Learning System is a new generation of microcomputer-aided education device that uses an innovative dot matrix coding technology to combine traditional paper book with microprocessor technology for electronic publishing. The system consists of textbooks printed with dot matrix codes as light background and/or as small icons inserted between texts, an electronic pen with optical sensor, a hand-held device with microprocessor, and a flash memory card stored with digital audio contents of paper textbooks. The dot matrix coding system and the speech processing and comparison was first-time innovation that transforms traditional paper books into digital books. As a breakthrough, the 3M Company has adapted the speech recognition technology into an intelligent speech comparison technology and applied it on a single-board microprocessor-based product. Compared to other products in the current market, 3M Company's paper-based, no-display design and intelligent interaction functions make it much more convenient to use, and offer superior user-machine interaction. 5. SWOT analysis and its success factors in 3M COMPANY 5.1 SWOT analysis Strength within the company are that

Film review for the movie blow Example | Topics and Well Written Essays - 1000 words

Film for the blow - Movie Review Example Later on, he visited his parents, and his mother had called the authorities to come and pick him up. He ended up in prison. However, there was a large question of how George was able to jump bail as he was already sentenced to two years. This is not how this would work ordinarily. Usually, the bail is set for the defendants who are awaiting trial and had not yet been sentenced. Then, after an individual has already been sentenced, they usually begin their incarceration right then and there. It is highly unusual that George was able to walk free after getting his sentence. Sometimes a defendant may be able to walk free after he or she has been convicted before they are sentenced if they post bail. But rarely a defendant gets a sentence and is able to walk onto the street after this. So, this was a peculiarity of the film, and one aspect that did not seem entirely realistic. Another unrealistic issue with the movie is the fact that after George is finally found and begins to serve his time, he is apparently sentenced to 26 months. His original sentence, according to George himself when he came out on the street and encountered Barbara who told George that she was dying, was 24 months. This would mean that even though George had jumped bail and had been hiding from the authorities for the previous two years, he only got two months added onto his sentence. It seems as if jumping bail should have been an additional charge that George would have had to face which would mean that he would have to be sentenced for that charge as well. However, it did not show that George had to stand trial nor be sentenced on his bail-jumping, and he only had to serve two extra months for what should have been considered to be a serious crime. Perhaps, the movie simply did not show that George was re-sentenced or charged with the crime of bail-jumping; it seems that George did not face this extra crime if he did not really have to do too much extra time. There is another scene, later o n, that also inexplicably features George jumping bail after being convicted of a drug-related offense. This was the scene after he and his party gets raided by the FBI. It was unclear exactly why the FBI was even surveilling George at this time as George had long since stopped the drug trade, so this was a question that was also left unanswered. However, George apparently gets convicted once again of distributing drugs, but again he becomes a fugitive. This seems especially unrealistic, considering that George had a history of being a fugitive so he should have been deemed a flight risk during this trial and been denied bail. Whether or not he got bail is not known. However, again he was seemingly able to be on the streets even after a conviction - this is doubly unrealistic. And he again gets a very light sentence – just three years. It is unclear what he was charged with and what he did wrong, but having already been convicted once of distributing drugs and apparently gett ing caught with a kilo of cocaine in his trunk, as he is on the run from another conviction, he would have to serve more than three years. After the previous lenient convictions it is especially mystifying that he finally got a sentence of 60 years for his final conviction. Compared to what he had done before, the conviction for his final act of drug distribution seems overly harsh. There are many similarities

Organizational Structure Of The Multinational Companies

Organizational Structure Of The Multinational Companies To create an effective organizational structure is one of the most important tasks for top managers of any company. If everyone in a company is and knows his duties, if there are rules of interaction between departments, companys activities will remind a tuned mechanism which works with maximum results and minimal costs. Organizational structure is a scheme consisting of units and individual officers of the company, located by levels of importance and responsibility, which contains the relationship between them and the chain of command. Depending on the stage of company development (formation, development, stabilization, crisis) require different approaches to build the organizational structure. It is particularly important to control the situation in transition from one stage to another and at the stage of active growth and development of the company. A competently built organizational structure makes it possible to optimize the strength and number of units, to simplify the interaction between units, to distribute evenly the pressure on staff to avoid duplication of functions and their, to eliminate double and triple subordination, to delimit the scope of leaders, define their powers and area of responsibility, increase productivity. Organizational structure is the basis for building an effective system of governance. Large multinational corporations require an organizational structure that can house the usual business functions finance, marketing, RD, production, etc. as well as those functions required for being successful beyond the domestic market. The most appropriate organizational structure will be determined by the overall global strategy of the firm, the relative size of international operations as compared to domestic operations, and the characteristics of the marketplace in which the firm competes. The four basic organizational structures are: International Division, Global Area, Global Product Division and Matrix. By the end of the 20-ies it became clear the need for new approaches to governance, and that happened because of the sharp size increase of enterprises, the diversification of their activities (multidisciplinary), and the complication of processes in a dynamically changing environment. In this connection began to emerge the international divisional structure, especially in large corporations who have to provide some autonomy to its production units, leaving for leadership the strategy development, scientific research, financial and investment policies, etc. In this type of structures is attempted to combine the centralized coordination and the control of decentralized administration activity. One of the leading companies in soft drinks industry, witch is also a multinational company, is The Coca-Cola Company and their organizational structure is an International Division one. International Division Structure represents a more evolved form of organizational system because of the incorporation of specialized division for acting on foreign markets, and that way it is no limit to export. We can observe that they are more concerned about conducting business in other countries. The key management figures in an organization with divisional structure are no longer the heads of functional units, but the managers leading the production department (division). The organization by division, as a rule, is based on one of the criteria: production (product or service) product specialization; by targeting specific groups of consumers consumer specialization of serviced territory a regional specialty. Some main features of this type of structure are: typically set up when firms initially expand abroad, often when engaging in a home replication strategy; foreign subsidiary managers in the international division are not given sufficient voice relative to the heads of domestic divisions; the silo effect: International division activities are not coordinated with the rest of the firm, which focuses on domestic activities; Firms often phase out this structure after their initial overseas expansion. The main advantages of International Division Structure are: it manages a diversified enterprise with a total staff of hundreds of thousands and geographically remote units; it provides greater flexibility and quicker response to changes on the environment of enterprise. expanding the companies borders, separate offices become profit centers actively working on improving the efficiency and quality of production; and closer connection between production and consumers. The disadvantages of divisional structure are: a large number of levels managing by vertically, between workers and the managers of production units 3 or more levels; between workers and company management 5 or more; a large distance between the office staff structure from the headquarters of the company; the key relationships are vertically, and therefore are common problems for hierarchical structures delays, congestion managers, poor cooperation in addressing issues related to the units, etc.; the duplication of functions at different levels and as a result very high cost of maintaining the management structure; and offices tend to remain linear management structure, with all their shortcomings. In conclusion the dignity of divisional structures outweigh their shortcomings only in periods of fairly stable existence, with an unstable environment, they risk repeating the fate of the dinosaurs. With this structure they may embody most of the ideas of the contemporary quality philosophy. Another example of multinational company structure is the European Aeronautic Defense and Space Company. That company supports a global strategy in treating each product division as a stand-alone entity with full worldwide- as opposed to domestic responsibilities for its activities and is called the Global Product Division Structure. It facilities the global planning and strategy for the product, but is much less responsive for the local to local conditions and differences in consumer behavior and tastes. The main advantages of this type of structure are: the single chain of communication for information about product and technology for divisions on each level; related production and marketing resources are entirely devoted to products offered by each division, thus determine excellent production and selling results, for each local market; and the possibility for each division to develop independently of international economic activities. The disadvantages of Global Product Division Structure are: local autonomy are is very limited and the local subsidiaries are treated as cost centers as opposed to profit centers; and communication and coordination difficulties between divisions, that can cause loss of opportunities of cooperation on the foreign market. In conclusion an effective organizational structure shall facilitate working relationships between various entities in the organization and may improve the working efficiency within the organizational units. Organization shall retain a set order and control to enable monitoring the processes. Organization shall support command for coping with a mix of orders and a change of conditions while performing work. Organization shall allow for application of individual skills to enable high flexibility and apply creativity. When a business expands, the chain of command will lengthen and the spans of control will widen. When an organization comes to age, the flexibility will decrease and the creativity will fatigue. Therefore organizational structures shall be altered from time to time to enable recovery. If such alteration is prevented internally, the final escape is to turn down the organization to prepare for a re-launch in an entirely new set up. Incoming search terms for the article: organizational hierarchy of 4 MNCs organisational structures for multinational strategies organizational chart for corporations coca cola organizational structure company structure example coca-cola connection between sales and marketing and production Describe organizational hierarchy of 4 MNCs international division structure vs global area division a small company structure working coca cola careers organisational structure Related post Management Styles for Success Organizational Psychology in Human Resource Management Build an Online Business The Importance Of Archive Storage Tags: communication, company development, departments, domestic market, multinational companies, organization, organizational structure, SHARE THIS POST! This entry was posted by admin on November 14, 2010 at 08:43, and is filled under Organizational. Follow any responses to this post through RSS 2.0. You can leave a response or trackback from your own site. Articles related Organizational Structure of the Multinational Companies on another sites: Organizational Structure of the Multinational Companies PARTNER MESSAGE CorporateCreditConcepts.com is the great company featuring establish corporate credit for business owner. KEYWORDS MNC Organisation Structures, improve organisational performance coca-cola, advertising strategy Coca Cola, the communication system of a multi -national business in order to enhance its efficiency, how a multinational company selects an organizational structure, sample small organisation structure chart, different sales management styles, relevance of organisational structures in mncs, Structure of Export marketing Organisation, what is the most imporant resource within an organisation, Which of the following HR tasks is typically associated with a multinational corporation (MNC), why training is important in international human resources management?, mulit-national company organization structure chart, the division based on hrm process, HR processes organizational structures products strategy brand

Essay --

April Greiman is a contemporary designer who is recognized all across the world. Through her life she is known as the first designer to use computer technology. Her work is signature for her use of different materials, texture, and color. She has also inspired many people, and has been inspired by many professors and artist in her lifetime. She continues today to impress people with her knowledge of graphics, architecture, and environment. April Grieman was born in New York City in 1948. She studied art in Switzerland at Basel School of Design. She then studied at the Kansas City Art Institute. After graduating, she moved back to New York City to work as a freelance artist until 1976. This same year, she moved to Los Angeles, California, where she opened â€Å"Made in Space, Inc.† This became a well-known graphic design studio. In 1980, April Greiman was among the very first graphic designers to fully realize the design potential in the Macintosh Apple computer. She also picked up on Quantel Painbox digital technology. She is one of the most influential graphic designers using the digital media. In 1982, Greiman became the head of the design department at the California Institute of the Arts. In the 1990’s, she wrote and published a book called â€Å"Hybrid Imagery: The Fusion of Technology and Graphic Design.† April Greiman has worked as a designer for the MAK Center for Arts and Architecture in L os Angeles. Since then, April continues to work today for companies such as Espirit, Benetton, Sears, and AOL/ Time- Warner, Microsoft, the US Postal Services, and the architects Frank O. Gehry, RoTo Architects, and others. April Greiman has received numerous awards and distinctions for her work. April works at the border some of the discipli... ...itional photographic images and cutting- edge digital images, including a life-sized self-portrait. These images were various personal images with personal significance. She told her audience to â€Å"think with the heart† and reach her audience emotionally. This was one of the first major commissions that started her successful on going career. Another successful commission was the design for Cerritos Center for the Performing Arts as seen in Figure 2. This was commissioned in 1993 in Southern California. In this project, she worked closely with RoTo Architects. German had been sought- after for her expertise in color, surfaces and materials. She is known for this piece for the materials and color applied to the buildings interiors, exteriors, and campus. With this building she included the design of exterior tiles and other architectural elements and printed pieces.

Counseling African Americans Essay

Sue and Sue’s Chapter 14 Counseling African Americans spends a great deal of effort exploring cultural particulars and corresponding clinical implications while working with African Americans; factors such as family dynamics, educational orientation, spirituality, and the pressures and stress of racism and marginalization. This offered me perspective through a lens much broader than my own somewhat narrow, predominantly white, and fairly privileged way of relating to the world. Before understanding culturally appropriate interventions, one must have an understanding of the cultural context or the cultural word of an individual. For me, this first means that differences must be noted, either literally in relationship with the African American client or simply as a clinical observation I make on my own. Of course the difference in the two will depend on the client, context, and general relevancy in the moment. In my own experience, noting racial difference aloud with a client has been most helpful in that it gives permission for the potentially â€Å"taboo† topic of race and differences to be considered, brought into the space at a later time, and even into the forefront of consciousness. Apart from the explicit therapeutic relationship, noting difference is a personal reminder that I am no expert on anyone’s experience but my own, I may make mistakes (and probably will), I should steer clear of assumptions, it’s ok to be curious, and to do my homework. Once a general understanding of differences is established, then one can begin to consider appropriate therapeutic interventions. Let’s take the issue of racism and discrimination; the byproduct of these atrocities oftentimes manifests as defense and survival mechanisms in Black Americans. Which can lead to a general mistrust or as it’s stated (by Sue and Sue) a â€Å"healthy cultural paranoia†, as a way of coping. This mistrust can be of individuals, entire races of people, the government, social service providers†¦ With this in mind, it’s important to determine what the client’s feelings and understandings about therapy are. To touch base and explain what kind of therapy I engage in, how it can be helpful to them, and what can be expected of our time together. Hopefully this will help to assuage uneasy feelings of fear of the unknown or mistrust, as well as set up a foundation for a healthy therapeutic alliance. Although Sue and Sue’s Afrocentric perspective can be helpful it can also simultaneously be viewed as reductive. It’s important not to discount individual differences by universalizing traits of African Americans. Self cannot be defined as a unitary concept evolving from a single defining variable, such as race or gender (Williams, 1999). For instance, not all women are nurturing, caring, and relational. Similarly, not all African Americans possess an African ethos of communalism or spirituality. Race, class, sexual orientation, and gender are all complex interactive components that make up the self. To approach a client through the lens of only one of these variables, means potentially silencing a central component of their identity. Additionally, it is also necessary to consider an internal state without regard to the social demands of each variable. Collectively, these considerations can aide to a more holistic view when working with African American clients. Part Two After spending a year in practicum at the SF county jail, I feel as though I’ve had a fairly decent introduction to working with African American females. When I began practicum I had had very little training in diversity or cross-cultural counseling. Turns out that a year in the jail was one large training in diversity and cross-cultural counseling! Now I’m able to pin my personal experience against the readings and gauge my success as a culturally competent therapist. When assessing my strengths, I find that I possess a keen and tremendously empathic understanding of how the stress of racism, sexism, and oppression can manifest in African American women. Oftentimes the byproduct of this stress is what brings the individual to jail. As a clinician, I can confidently say that I am able to enter the therapeutic relationship with a greater capacity for empathy because of this understanding and build a strong alliance as an ally as well as a therapist. I’m not afraid to make mistakes and have no attachment to being â€Å"right†; these qualities will only support me as a clinician. In addition, my upfront demeanor and willingness to self-disclose have had a remarkable impact on the therapeutic relationship. My empathy is strongly with women and their plight of identifying and addressing all the â€Å"isms† that stand between them and equality, wholeness, and health. Frequently, those â€Å"isms† are at the hands of men and I certainly have a bias towards this, and towards men in general. It’s no accident that I spent an entire year of practicum working solely with women; although it wasn’t a conscious choice, I believe on some level I chose not to work with men. I have incredible biases towards men as perpetrators and oppressors and men and their privilege, African American men as well as Caucasian. These biases keep me terrified at the thought of working with male clients. I imagine heaps and heaps of countertransference between male clients and myself; countertransference that is full of pain and rage. I’m not sure that I have much to offer men inside the therapeutic space. I don’t believe this to be my â€Å"final answer†, I just know that I have some work to do around my relationship with men before I make the leap of working with them in such sacred space. Essentially, it all comes down to two core qualities- and they are humility and flexibility; humility in all that I think I know and the flexibility to shift or discard that knowledge. My experience of working with, knowing, and reading about African American culture, difference, and oppression may or may not serve me as a therapist at any given moment. What works for and makes sense in the context of Client A, may not be so for Client B, and vise versa. Although it is crucial to have fundamental knowledge of the legacy of oppression against African American people and to consider factors such as interdependence, collectivism, and emotional vitality as presumed long- standing black personality traits, I must also be able to draw connections between those factors and the individual experience- much like the womanist techniques mentioned in Carmen Braun Williams’ article African American Women, Afrocentrism and Feminism: Implications for Therapy. As a therapist, I am responsible for guiding and supporting the client in making the shift from object to subject; transferring ownership of self from one whose self is externally determined to one who is self- determining (Freire, 1990). And practice practice practice, with an open heart, ears, and mind. References Braun Williams, C. (1999). African American women, afrocentrism and feminism: Implications for therapy. Women & Therapy, Vol. 22(4) 1999. Freire, P. (1990). Pedagogy of the oppressed. New York: Continuum. Sue, D. & Sue, D. (2008). Counseling the culturally diverse: Theory and practice, Chapter 14.

Low-Cost Computers for the Developing World Essay

Introduction The tax in all ages of the main themes that ran researchers because of their Close contact conditions peoples, and that in terms of political, economic and social, Taxes are link material that binds the individual government, one of the most important tools used by governments in drawing its financial, economic and social terms used tax revenue first in the financing of programs of public expenditure that has become increasing in moment . Taxes working to raise the economic efficiencies when the exploitation of economic resources and guidance these resources to better use and to achieve social justice in the distribution of income and achieve economic stability where justice is no longer only socially, but became a vital requirement in achieving national security in the community as well. Thus the state with individuals involved in achieving these goals and to achieve security inside and outside, but some taxpayers, and who want to provide services directly in the performance of their pay tax, as expected consumer benefit directly from having to purchase a good or service ignored , so the nature of the relationship between the state (IRS) and citizens (in charge) and they get rid of the legal obligation to pay their taxes partially or completely and using a number of methods and techniques fraudulent by refraining from paid the public treasury, and that means tax fraud . So we look at this study the issue of evasion in value added tax and known shortened VAT, and is a general tax levied on businesses that produce and distribute goods and services, and is the VAT tax on consumption because Stoic final it is the consumer, despite the fact that collected is the producer or distributor. Where the subject will be studied theoretically and problem will be identified and the objectives and methodology and the study sample. Objectives study This study aims to achieve the following objectives : – Get free professions and trades that are subject to VAT. – study the legal texts of the relevant laws in liberal professions and link them to the collection tax . – Get nature and forms of evasion in VAT the self-employed . – Get the underlying causes of evasion in VAT the self-employed .. – Develop appropriate mechanism to deal with tax evasion to the self-employed . Problem Statement Is the increase of the rate of value added tax (VAT), the nature of the political system and double taxation would lead to VAT fraud ?! The relevance of the study The importance of this study lies in the need to educate self-employed seriousness evasion in vat and the consequent negative effects on the financial activity of the State, and comes through definition of this category duties tax and rid them of the issue of inheritance Social which prevailed between groups of Palestinian society, including self-employed before the advent of the Palestinian Authority, where he was in charge of the Palestinian is evasion of taxes national action, because the tax revenue goes to illicit destinations . Literature review According to Smith and Stephen (2007) ,they resorted to some of european experiences of European countries. This study aimed to reviews what is known about the exposure of the VAT to revenue losses through noncompliance, with a particular focus on fraud and evasion,and considers what can be done in respons. And they are follow the methodology to eliminate fraud in the VAT, by used More radical measures within the context of a system that preserves zero-rating include , The use of ‘reverse charging’, by which liability in a business-to-business (B2B) transaction is placed on the buyer rather than the seller. This would deal effectively with the carousel fraud, and by ending the gradual cumulation of VAT payments through various stages of production and distribution and instead collecting all VAT revenue at the final sale, the system is exposed to substantially greater risks of revenue loss through unreported sales to final consumers , With a retail sales tax all tax revenue is lost if a sale to final consumers somehow goes unreported, while with a VAT the losses are limited to the difference between the VAT due on the final sale and the VAT already collected at earlier stages. Smith said that have argued that a longer-run and durable solution to the problem of missing trader fraud requires a fundamental redesign of the VAT treatment of international transactions and this Systematic reform that eliminates the root cause of missing trader fraud would be a much more appealing long-term strategy than the combination of resource-intensive enforcement operations and ad hoc ‘fixes’ such as extended reverse charging, which may provide temporary relief. The study of Richard(2011) , focused on a technological methods in the fight against tax fraud.This study aimed to fighting tax fraud (vat) bye using a technological method of this . So there is a three leading technology-based solutions will be considered here: the Real Time VAT (RTvat ) the VAT Locator Number ( VLN) system and the Digital VAT (D-VAT), There are important differences among them, but generally, the RTvat focuses on securing the tax, the VLN focuses on securely tracing the supply, and the D-VAT certifies that the correct tax is charged collected, and remitted. Richard have reached some conclusions based on technological solutions developed that The RTvat is applied to all transactions in a VAT system. It changes the underpinnings of the VAT, moving it from an invoice system to a settlement system. The withholdingand-remit element of a VATsystem has been effectively removed and VLN also applies to all transactions in a VAT system but leaves the basic structure of the V AT untouched. It simply adds an encrypted tracer code to every invoice. As Borselli’s stydy that aimed to firstly, it outlines the fraudulent VAT schemes that pose the most serious threat to the functioning of the VAT system, and evaluates the effectiveness of the strategies adopted to combat and prevent that type of fraud. Secondly, it comments on the costs and benefits of more far-reaching measures to be implemented in the near future at EU and national level.He follow the mechanisms that fighting taxation fraud as , A hybrid reverse charge mechanism would also give rise to other issues. Firstly, it would lead to a substantial increase of VAT refund claims by taxable persons, who pay VAT to their suppliers (on their inputs not exceeding the threshold value), where their output transactions are subject to the reverse charge mechanism. Secondly, treating identical transactions differently for VAT purposes reduces the effectiveness, of anti-fraud measures , increases the complexity of the management of the VAT system and requires a tough control system in order to protect Member States from adverse effects. Where it was concluded that the need to maximize the effectiveness of the strategy to combat VAT fraud cannot be separated from a broad view on the functioning of the VAT system as a whole. Available mechanisms interact, require a high degree of adaptation to the economic and legal context and must be a constant of the Member States’ regulatory framework. This means that there is not asingle road† to a more efficient VAT system and that it is inappropriate for Member States to simply copy and transpose the measures taken by other Member States into their national legislation. In 2011 , Kaspar Lind , faocused in his aticls on the issues of ï ¬  scal fraud, closing of transactions, and good faith , and to analyse Estonian legislation and the practice of the Supreme Court and its development in the past 10 years, and to compare it to the practice of the European Court of Justice. Given that fiscal frauds are a serious problem, According to that , the payment for goods or services would take place through the bank, and the bank would divide the payment into two parts (the price of the goods or services and the amount of tax), of which the amount of VAT would be paid directly to the tax authority. With the second scheme, a central database is created for invoices taxed with VAT that the tax authority can monitor in real time. Thirdly, separate VAT databases are used that are very easy for the tax authority to access in order to check invoices. Certiï ¬ cation is seen as a fourth solution. Aside from the reverse charge, the ï ¬ rst solution is considered the most effective;however, it would require a substantial transformation of the existing system. The other three models might improve supervision but do not directly ensure a better receipt of taxes. He said † Although they can draw general conclusions on how to act with regard to the VAT system, due diligence may depend greatly on each country’s legal order and practice. As a result, it is very difï ¬ cult for entrepreneurs to operate in different European Union Member States. Often entrepreneurs can learn of the exact content of their due diligence only in the course of judicial proceedings, but that might entail tax liability† In recent years ,The European Union’s VAT system has become vulnerable to organised fraud schemes , so there is an schemes studied by Fabrizio Borselli. This article shows that need to maximise the effectiveness of anti-VAT-fraud strategy cannot be separated from a broad view of the problem and of the functioning of the VAT system as a whole. A drastic change in the VAT system might provide a robust defence against fraud but produce uncertain effects. The study showed the most important policies established by the member states to fight fraud by developing early-warning systems for sectors and transactions at risk. Since missing traders need to enter the market before committing the fraud (i.e. to obtain a VAT identification number, unless they hijack another trader’s VAT number), a sound system of preventive risk analysis is essential for effective antifraud action. Many EU Member States use advanced software for risk analysis and electronic databases containing macro and micro data on traders, including the economic sector in which they operate, their financial situation and ownership, their payments, declarations and refunds of VAT . As pointed Bouresli that Policy initiatives could be initially limited to certain sectors and companies, with wider structural measures implemented afterwards, taking advantage of further developments in IT and harmonisation of the EU legal framework. New types of fraud are technology-intensive: technology itself appears to offer some of the best answers. According to Dr. Konstantin Pashev (2006) , Adopted the Bulgarian experience in identifying the types and modus operandi of VAT frauds with a focus on the abuse of tax credit. It analyses the elements of tax design permissive of such abuses and discusses the possible solutions in the light of the international and domestic experience and the capacity of the tax administration , Where indicated dr. Pashev the mechanics of organized fraud by fictitious export and the missing (insolvent) trader fraud. In the case of fake exports, the exporter carries the transaction on paper, applying the zero VAT rate on exports and claiming tax credit on the inputs, while actually selling the products on the domestic market without sales invoices, i.e. without paying VAT. A safer version would use real exports, but would overstate the quantities exported . The study concludes that the possible solutions should be sought along the lines of optimizing risk management and the principle of joint liability rather than through tighter controls at entry and on the conduct of business. the theoretical framework and methodology of the study : VAT(Value-Added Tax) is a tax that’s charged on most goods and services that VAT-registered businesses provide in the UK. It’s also charged on goods and some services that are imported from countries outside. Whereas VAT fraud is a scheme through which businesses avoid paying VAT and even claim refunds for VAT they never pay. Such businesses actualize their criminal intents using different established methods. Thus, different types of VAT fraud can be identified, which governments of VAT-administering countries have spent huge amounts of money to investigate and checkmate. review by looking at the literature review of the value-added tax in particular and some of the variables that affect them in general, including income tax, inflation, and the nature of the political system in the country. Since each variable has a direct relationship in its impact on the value-added tax. Independent Variables :- Inflation Rate of income The natural of political system Dependent Variable VAT Fraud In economics, inflation is a rise in the general level of prices of goods and services in an economy over a period of time , When the general price level rises, each unit of currency buys fewer goods and services. Consequently, inflation also reflects an erosion in the purchasing power of money – a loss of real value in the internal medium of exchange and unit of account within the economy as the inï ¬â€šation rate rises, the money demand becomes increasingly interest elasticity, as in Cagan’s model, and credit is increasingly used to avoid inï ¬â€šation, instead of using leisure; this implies that velocity rises at a faster rate, and the growth rate falls at a decreasing rate. Politics system tells you how a society must be set up and how one should act within a society. Except for hermits, this comes up a lot. As for the relationship between the nature of the political system and tax fraud interpreted as the lack of confidence in public spending policy , no doubt that the way to spend the proceed of tax impact on the psyche of financiers overhead costs, as if mony spend in the faces of the benefit of binding it feels comfortable and reassuring , he may give tax willingly , Which makes the system vulnerable to deception and fraud . As for the rate of income is defined as follows , a tax that governments impose on financial income generated by all entities within their jurisdiction. By law, businesses and individuals must file an income tax return every year to determine whether they owe any taxes or are eligible for a tax refund. Income tax is a key source of funds that the government uses to fund its activities and serve the public. Hypotheses There’s a relationship between VAT fraud and inflation .   Since there is a relationship between the level of income and tax fraud. There is a relationship between the political system and investors went to tax evasion, as it depends on the policies directed by the state. The population and the sample of the study Since I will talk about the VAT fraud in private sector, the population is the Palestinian private sector companies, and the study sample will be a number of these companies. Data collection The data were collected from two resources of data: Secondary data* Which is the data that developed for the purpose other than helping to solve the problem on hand? Some of these data are books, journals, articles, website, and internet it’s considered as a useful sources of information for historical background, and theoretical framework. Primary data* Among the choices for collecting the primary data such as: observations, survey questionnaires, and interviews .Taking into account the research problem the survey questionnaire is the best alternative for this research . Bibliography and Reference List Smith, Stephen.2007. VAT fraud and evasion, VAT Fraud and Evasion: What Do We Know, and What Can be Done? 10 Ainsworth, Richard.2011. VAT Fraud and Technological Solutions. Tax Analysis,19. Borselli, Fabrizio.2008. Pragmatic Policies to Tackle VAT Fraud in the European Union, International VAT monitor, 10 Lind, k, 2011.VAT fraud and the fighting against IT In Estonia, JURIDICAL INTERNATIONAL .P.152-160. Borselli, F,and 2011.organised vat fraud : features, magnitude , policy perspectives, RePEc-Research paper in economics . # p 43 Pashev, Konstantin, 2006.fighting VAT fraud: the Bulgarian Experience. #p. 20