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Before reading the article and after reading the article, I still feel like U.S. tax system is not fair. The rich is still getting richer because they are not paying their share of taxes and the poor are getting poor because of the tax bracket we all fall in. After reading the article, I was shock with the numbers that I was reading. The poorest is fifth of the population with the average of annual income of $15,400 pays 4.5 percent in federal taxes. The middle class with income of $56,300 pays 13.9 percent. The top fifth income is $207,200 pays 25.1 percent and the richest 1 percent income is $1,259,700 and they only pays 31.1 percent to the federal government, there are something wrong with this picture. I guess I am little confused with the legislation by letting this happen. In the article the Congressional Budget Office (C.B.O) took this data in 2004 and since then it really hasn’t changed any and here we are in the year of 2013. (Mankiw, 2007)
In order for me to discuss this form I had to find out the meaning of positive versus normative economics. It means that the economics is both positive and normative. Positive means what is and normative is what it ought to be. Positive economics does not judge but normative uses facts and the information offer a value of judgment even if the event is desirable or undesirable. There is so much fighting among our leaders, they cannot get no kind of bill passed for the tax payers. President Obama is trying to have a bill passed so the millionaires and the billionaires have to pay higher taxes while the middle class does not have to pay higher taxes, but they cannot see that. It is really hurting the economics. For the low class and the middle class, most of our money is going towards taxes. So how can we continue to put money back into the economy when we do not have the money and the resources to do it? Sometime I wonder how other countries think about the United States the way do business when the government cannot agree on nothing. They couldn’t even come together with the segregation, now people are losing their jobs; government is going to be furlong. I work at Lockheed Martin a defense company and we don’t even know what lies ahead for us. With this being said, I don’t think they will ever pass a tax bill that will help us, I realize you cannot please everyone, but our leaders need to come up with something that will make sense. President Obama was even trying to raise the minimum wages and that didn’t pass in the legislation. The minimum wages here in Texas is $ 7.25. If a person is making minimum wages, majority of their money in going towards taxes. The taxes here in Texas is currently 6.25% on the local municipalities and the taxes can be as high as 8.25%. (Board, 2011), (Avalara, 2013)
If I could advise the President I would tell him to keep on pushing for the middle class and the lower classes so could get a tax break and continue to try and swain his fellow men and women to increase the tax on the rich. With most of our money is going towards taxes, the economy will never grow. President Obama please does not bow down.
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The fairness of taxes paid by the middle class has been a bee in my bonnet for many years. As a single person it seemed that an awful large chunk of my weekly pay went towards taxes paid. In exchange I usually had to pay a sum into the state or federal government at tax time. As later years went by it was evident that we were now in the upper middle class. The dependents are on their own, the only deduction now is mortgage interest and many items have been cast off the deduction list. We were now instructed by out Accountant that one of us had better start putting more of our income in the form of retirement funds. It was explained I absolutely do not agree with the article in the way it states that we pay about thirteen point nine percent; it is still very close to thirty percent. Oh we could change our W-4 and pay less out I realize that the very rich who make their money in capital gains may be paying Tax reform in this country would be a wonderful and proactive step. The majority of people in this country truly feel that they have been taxed to the limit, while people with incomes of two It is pretty obvious that Americans have had it with those who do not pay their Most businesses tend to specialize in a particular area. Even large corporations that have interests in multiple arenas generally separate those interests divisionally. In most cases it would be considerably inefficient for one business to handle every step of the development of a product from the harvesting and transformation of raw materials to the creation of the finished product. For this reason, business entities interact with one another in a mutually beneficial arrangement where each entity accomplishes its own specific function on a path that ultimately leads to a consumer product. This constitutes a mechanism called a supply chain. Every step along the way adds value to the product in some way, but also adds costs in the form of materials and labor. Supply chain management is an important part of controlling these costs, maintaining product consistency and quality, and foreseeing supply related problems and having contingencies in the event of a problem. Companies can take significant steps to effectively manage their supply chains. It is important to maintain good communication with suppliers so as not to be taken by surprise by foreseeable changes in supply. Forecasting sales accurately can go a long way to ensure that you are prepared from a supply chain perspective (Carter, 2011). As was mentioned earlier, companies tend to specialize in certain areas. One of these areas is supply chain management itself. Many companies use third-party firms to handle their supply chains for them. According to one of these firms, only about 12 percent of the companies they surveyed feel that they are managing their global supply chains effectively (Bain & Co., 2013). These outside firms specializing in supply chain management can take a broader approach and bring a wealth of experience to a business’s supply chain management operations. Procurement is a process within the supply chain that is usually outside of a business’s main area operations, that is unless the business is a supply chain based firm. It is important to follow a process so that things are not missed and mistakes are not made in the course of procurement. These steps may be slightly different based on the business, and may also be different based on the source, but they generally follow the following framework (Purchasing Insight, 2013): 1. Define a business need – To identify the requirement and business necessity for the procurement 2. Develop a strategy – So as not to go into the procurement blind, a strategy should be made ahead of time and followed 3. Evaluate and choose supplier – Costs are important, but quality and reliability should not be overlooked 4. Negotiation and contract award – An agreement should be reached between the business and the supplier 5. Induction and Integration – The procurement is complete and your business puts the procured item into use. References Bain & Company. (2013). Supply Chain Management. Retrieved April 17, 2013 fromhttp://www.bain.com/consulting-services/performance-improvement/supply-chain-management.aspx Carter, N. (2011, Jun 21). 5 Tips for Managing a Global Supply Chain. Retrieved April 17, 2013 from http://www.inc.com/guides/201106/managing-a-global-supply-chain.html Purchasing Insight. (2013). The Procurement Process. Retrieved April 17, 2013 fromhttp://purchasinginsight.com/resources/the-procurement-process/ Heres a respoonse from this guy to what you wrote
While researching for this discussion board I was surprised to find that although the principles of supply chain management were around for quite a while, (presumably around the advent of the assembly line and before) supply chain management as an emphasized concept that was treated more scientifically has only really been around since the 80’s. That seems to suggest a link between technology and supply chain management that has become even more obvious with e-commerce. You touched on the mutual benefit between members of the supply chain, and I think that’s an important point. The more each link in the supply chain participates in the management and maintenance of that chain the more they stand to benefit. One thing that you brought up that I had not considered was how complex the procurement process must become for a company like Amazon. Not only does Amazon have an enormous number of suppliers from which it draws, but it does not have much of a say in which supplier is used for a given transaction. This must make it difficult to anticipate the volume each supplier will be faced with. Your post was really thought provoking. Thanks for a great read.
Supply Chain ManagementSupply chain management is the “management of material and information flow in a supply chain to provide the highest degree of customer satisfaction at the lowest possible cost” (Supply Chain Management, n.d.). When it comes to a supply chain in today’s environment the operative work is operate lean. This is the concept of creating production techniques to reduce the cost of production while speeding up delivery. This is making more with less and accomplishing it faster without impacting the quality or amount produced (Strategies To Run a Lean Supply Chain, 2007). Lean supply chain techniques were created and proofed by Toyota Production System (TPS). The purpose was to illuminate waste in any form whether that waste is material, time, less motion on their production line, transit of goods on the conveyor belt, or poor systems. The even looked at the raw materials from their suppliers to effectively measure waste produce from the suppliers delivered materials. TPS directed their lean efforts on the supply portion of their business first by correcting these things and then initiated a continued evaluation process. The determined that the value of their product is defined by the customer’s perception and not the companies production cost. A second principle is there needs to be a continuous supply chain and the information that supports it. They determined “product should be pulled by the customer, not pushed by the company” (Supply Chain Management, n.d.). It is easy to see that TPS continually interacts with every aspect of their supply chain and continually evaluate it for efficiencies. So now we can look at the steps that occur during the procurement process and the types of procurement that occur in business-to-business (B2B) e-commerce environments Business-to-business (B2B) E-commerceThe B2B procurement process when it comes to e-commerce is a moving target. If we discuss procurement in a big picture we are talking about supply management broken up into pieces such as materials management, and logistics. It is the “buying process of companies of services and goods” (Procurement Process, n.d). The two forms of procurement discussed in my research are operative and strategic. The strategic is the business estimation of the demand, order placement, and the choice of suppliers. The operative procurements at the picks up at the end of the strategic procurement process and finishes with payment, accounting, receiving the stock, and monitoring orders placed.(Procurement Process, n.d). There are five steps in the procurement process. You first define the business needs and requirements. This involves your stakeholders. You then develop a procurement strategy. In this step you establish timeline requirements and approach to the procurements. Next you evaluate your suppliers and select the right supplier based on necessity and cost. The fourth step is to negotiate your suppliers’ costs then award the contract. The last step is induction and integration. The final step ensures the supplier can meet your demand, and deliver on the agreed upon contract base on your performance expectations. One type of procurement is e-procurement. E- procurement are electronically performed methods of procurement and there are three types of e-procurement. The first type of e-procurement is electronic data interchange. This is where the buyer and vendor have a well defined way of conducting purchases. This could be done with quotes, how confirmations are made, data inventories, and order methods. Keeping in mind this is automated so this is not by phone or email but by internet transactions or automated means. The second e-procurement method is online. This method required an intermediary to the suppliers and buyer. This process could have costs of its own. This could require third party software or purchasing through online marketplaces like EBay. The third method is a mixture of EDI and Online marketplaces (Procurement Process, n.d). ReferencesLaudon, K., & Traver, C. (2012). E-commerce: Business. technology. society. (8th ed., p. 11). Upper Saddle River, New Jersey: Prentice Hall. Procurement Process. (n.d). Retrieved April 17, 2013, fromhttp://en.ecommercewiki.info/logistics/procurement_process Strategies To Run a Lean Supply Chain. (2007). Retrieved April 17, 2013, fromhttp://www.accountingweb.com/sites/default/files/lean_supply_chain.pdf Supply Chain Management. (n.d.). Retrieved April 17, 2013, fromhttp://www.businessdictionary.com/definition/supply-chain-management-SCM.html |
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