Evaluate the UK tax system in the context of Adam's Canon of Taxation Essay

Evaluate the UK tax system in the context of Adam's Canon of Taxation - Essay Example 2008). In UK today, there exist no published figures on this particular ‘gap’ but statistics from the Tax Justice Network (TJN) indicate that UK’s fifty largest companies have paid an average of 5.7 per cent less corporation tax than ‘expected rates’ from 2000 to 2004 (Wolfgang et al. 2008). This largely depends upon what is ‘expected’ and some of the assumptions made are questionable. For instance, in UK, TJN has associated this with excessive corporate tax allowances given to motivate investment in plant and machinery that in turn result into high levels of deferred taxation (Wolfgang et al. 2008). Today, capital allowances constitute examples of various express tax relief and incentives, which are regarded by most governments as desirable in the context of their economic policies. Recent report findings by the National Audit Office in UK identified that, around 220 of the largest UK 700 companies paid no tax at all in the years 2005 an d 2006, which led to concerns being widely highlighted in the media that there were high levels of corporate tax avoidance (Wolfgang et al. 2008). Therefore, this research paper will largely look at and make evaluation of the UK tax system in the context of Adam’s Canon of Taxation. Background to Adam’s Canon of Taxation Adam Smith is considered the father of modern economics and part of his contribution to the field of economics was presentation of four principles of a good taxation system known as Adam Smith’s Canons of Taxation (Smith and Cannan 1976; Smith and Sutherland 1998). The four principles are as follows: Canon of Equity, in the words of Adam Smith, â€Å"people of every state should pay their share in proportion to their individual abilities, which means that they should pay tax proportion to that income which they respectively get under the government security† (Jain, Kaur, Gupta and Gupta n.d, p.30). The basic assumption of this law is that , people are supposed to pay taxes according their capacity, while equity in this sense means people should demonstrate equality of sacrifice in paying tax. For instance, since the rich people’s marginal utility of money is less than that for the poor, rich people are supposed to pay more amounts in taxes than the poor people (Jain, Kaur, Gupta and Gupta n.d). Therefore the principle of justice is implicated in this doctrine (Nicholson 1928) and in the words of Adam Smith, â€Å"It will be more justified for the rich to contribute to the public expenditure not only what is proportionate to their income but more than that† (Jain and Khanna 2006, p.349). The second canon is that of certainty, where the postulation of this principle is that, there need to be a certainty regarding taxes (Das, 1993). For example, in Smith’s words â€Å"the tax which each individual is bound to pay ought to be certain, and not arbitrary and that time of payment, the manner of payment , the quantity to be paid ought to be clear and plain to the contributor and to every other person† (Jain, Kaur, Gupta and Gupta n.d, p.30). These assumptions show that, in any taxation system, individuals must know how much tax they are supposed to pa

Police Department Roles and Functions Essay Example for Free

Police Department Roles and Functions Essay There are many various functions of police agencies. Patron, traffic, juvenile services, intelligence and undercover, and special operations are just some of the various functions of police agencies. There are many differences between the functions of the police agencies and the federal, state, and the local levels. There are reasons of why you need to have various functions and roles of policing in any community. There are a few various functions of police agencies such as patrol, traffic, juvenile services, intelligence and undercover, and special functions. There are many functions of the patrol and consists of protecting the lives of people and their property, repression of criminal and delinquent behavior, identification, apprehension and conviction of offenders, traffic flow, collision reduction, maintenance of order and public safety. Patrol functions are a major part of policing agencies. Traffic functions consist of identifying potential traffic problems and hazards, arresting offenders, investigation property damage and personal injury automobile accidents, regulating parking on the streets and municipal buildings (Grant Terry, 2008). Traffic functions keep the roads safer and make things flow better for traffic. Juvenile services are there to help juvenile offenders go to counseling and counseling for the juvenile’s families. There are also programs that can help juveniles learn about drugs, alcohol, abuse and gangs. There is a program called (D.A.R.E) Drug Abuse Resistance Education. (GREAT) Gang Resistance Education and Training is another program that is used to inform the youth group about the negative impact of gangs. Intelligence and undercover is where officers go and use a different identification so that they can get closer to suspects or fugitive or get evidence (Grant Terry, 2008). They may have to live in different places and dress as complete different people then who they are so that they can  fit in to the environment they are trying to get close to. The last function is the special operations that consist of S.W.A.T and the canine unit. The S.W.A.T stands for special weapons and tactics and they functions are dealing with high risk law enforcement such as hostage situations and arresting people that are armed and dangerous suspects. The canine unit is having a police dog that helps on searches. Searches could be consisting of drug investigations, tracking and searching for victims or suspects, vehicle searches, and searching of buildings (Grant Terry, 2008). The police agency functions differ from the federal, state, and local level. The federal has two main functions that split into a few different functions. The Homeland Security and Department of Justice have many functions. The Homeland Security has the Bureau of Customs and Border protection (CBP) and this helps make sure that people and cargo are crossed borders legally and safely. Bureau of Immigration and Custom Enforcement known as (ICE) works with the smuggling of drugs and weapons. It also helps remove illegal immigrants that should not be across the borders. ICE also helps protect and secure federal buildings. FEMA is the Federal Emergency Management Agency and their goal is to help prevent man-made disasters from destroying cities. FEMA also helps after man-made disasters happen with providing food, water, and shelter to the people that have homes that are destroyed or have no stores that have food remaining for them to eat or drink. Department of Justice has a few functions as well that are to help protect on a higher level than the police agencies. Drug Enforcement Administrators (DEA) deal with enforcing laws that pertain to controlled substances. The Federal Bureau of Investigations (FBI) has many functions. They protect against any kind of terrorist attack against the country, foreign intelligence operations, cyber based attacks, public corruption, and white collar crimes. The Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) deal with the investigations of the trafficking of illegal firearms. The ATF also enforces federal laws that pertain to federal taxes on alcohol and tobacco (Walker Katz, 2011). The federal and the police agencies have many differences. The federal have more of a variety of different functions than the police agencies. The state does not have as many functions as the federal but still have functions that make a difference. The State has some functions that the police agencies also have. The State has different kind of  officers. There are State police and Highway patrol officers that patrol the highways statewide. They also have power to give traffic violations, criminal investigations, and arrest non traffic violators (Walker Katz, 2011). The police agencies also do a lot of patrol just like the state police. The local levels are a lot like the police agencies. They have municipal officers, county police and they hav e sheriffs that patrol city roads. They attend to more serious crimes that are committed in the city. The local level deals with order maintenance problems and emergency services (Walker Katz, 2011). The county police have the same functions as the municipal officers but can operate countywide. The sheriffs have more functions than the municipal officers and the county police. The sheriffs have to go to courts and deal with corrections. When it comes to the community all of the policing agencies are very important. There are many functions and roles that help keep a safe community. If there are limited policing agencies in the community it could raise the rate of crime, accidents, and deaths. With having the functions in the communities it helps make the people of the community feel safer knowing that the policing agencies are out patrolling the streets whether it is by foot, bike, car, or horse. Without having the functions of trafficking there would be more accidents on the roads or highways. If the juvenile services the younger generations may not have the resources to learn about awareness programs for drugs, alcohol, and abuse. They may not have the opportunity to change their lives by attending counseling to help better themselves. Without having undercover officers it would be a little harder to catch suspects before they actually commit a crime. Even though not all cities have the canine unit, the canine unit helps search for things that the human nose cannot detect as well as a dog can. The canine unit is a very big help for searches when victims are missing or are searching for drugs. There are many functions and roles for all police agencies no matter how big or how small the agency is. There are many differences between the police agencies and the federal, state, and local level. But there are also some functions that are the same. Without having functions of all the police agencies there would be more crime and accidents within the cities and states. Having as many functions in all the policing agencies makes this place a safer place for everyone. References Walker, S., Katz, C.M. (2011). The police in America: An introduction (7th ed). Grant, H.B., Terry, K.J. (2008) Law Enforcement in the 21st Century(2nd ed).

Chaucers Canterbury Tales - Comparing The Pardoners Tale and The Nuns

Irony in The Pardoners Tale and The Nun's Priest's Tale    Irony is the general name given to literary techniques that involve surprising, interesting,or amusing contradictions. 1   Two stories that serve as excellent demonstrations of irony are "The Pardoners Tale" and " The Nun's Priest's Tale," both from Chaucer's The Canterbury Tales. Although these two stories are very different, they both use irony to teach a lesson.      Ã‚  Ã‚  Ã‚  Ã‚   Of the stories, "The Pardoners Tale" displays the most irony. First and foremost, the entire telling of the story is ironic, considering just who is the teller.   The Pardoner uses this story to speak out against many social problems, all of which he himself is guilty of.   He preaches about drunkenness, while he is drunk, blasphemy, as he attempts to sell fake religious relics, and greed, when he himself is amazingly greedy. Yet there are also many ironic situations in the story itself.   The irony starts when, in the begining of the story, the three rioters make a pact to "be brothers" and "each defend the others" and "to live and die for one another" in protection from Death, (lines 37-43) and then in going out to fulfill their vow, they end up finding money, and killing each other over it. Even more ironic, is how they end up killing each other.   After finding the money, the men plan to stay with it until it becomes dark and they can safely take it away.   To tide themselves over until then, they send the youngest one out to get food and wine, and while he is away they plan to kill for his share of the money.   Ironically, the youngest one is planning the same thing so he slips poison into the drinks... ...tion.   By teaching this in two very different stories Chaucer makes it very clear that irony is an extremely effective method of teaching a lesson.    Works Cited and Consulted Arrathoon, Leigh A. "The Pardoner's Tale," Chaucer and the Craft of Fiction. Ed. Leigh A. Arrathoon, Rochester, Michigan: Solaris Press, Inc. 1986. 241-318 Beidler, Peter G. "The Nun's Priest's Tale" Chaucer Review Vol: 34, Issue: 4. April 01, 2000. 388-397 Chaucer, Geoffrey. The Canterbury Tales: Riverside Chaucer Third Edition. Ed. Larry D. Benson. Boston: Houghton Mifflin Company,1987. 3-328 Secondary Taavitsainen, Irma. "Personality and styles of Affect in the Canterbury Tales" Chaucer in Perspective. Ed. Geoffrey Lester.Midsomer North, Bath: Sheffield Academic Press Ltd. 1999. 218-232 White, Annie "Irony in Chaucer's Tales,'" 20 Jan. 2001.   

The Tenant :: essays research papers

Seneca Falls. This topic in my opinion closely relates to Anne Bronte’s The Tenant of Wildfell Hall. In 1848, around the same time this novel was published the Seneca Falls women's rights convention took place in the United States. They fought for the woman’s right to vote and overall equality. It was like men and women lived in different worlds they had to obey different rules and standards. Men basically had little rule, while women were very oppressed. They couldn’t make decisions and own property. Bronte certainly flipped the script with this novel showing the empowered female through her protagonist Helen Graham. Helen Graham is a young woman who changes her identity when she flees from her alcoholic husband who's been leading a life of corruption. She enters this nosy town who finds her new face to be quite interesting. Her new neighbor, Gilbert Markham, is terribly fascinated with Helen. At one point I felt that he could be deemed a stalker because she would not give him the time of day and he still persisted. Eventually Helen gives him her diary which pours out the confessions of her previously disastrous life and gives way to hope for a new future and helps both Gilbert and the reader understand the pain of this troubled woman. Helen passionately challenging ideas such as the extreme sheltering of girls, and the extreme exposure of boys, to the harshness of the world. We especially see this when Gilbert Markham argues with Helen over the differential treatment of boys and girls and the implied outcomes. Helen's protective treatment of her son Arthur sparks reaction in Gilbert. Gilbert's response to this is to say that â€Å"†¦and by such means ... you will never render him virtuous†. His outlook is that based on the society in order to prepare boys to be men it is necessary for them to be exposed to the dangers of the world as a means of developing a strong moral character. It is a double standard for females by the view that girls and women must be protected from the harsh realities of the world in order to protect them from moral distress or tainting. It is this contradiction that Helen addresses, challenging the importance of exposure to use as a strengthening of moral character, and the valu e of keeping girls in complete ignorance of the world's vice to prevent their corruption.

Totalitarian Essay

Germany, Italy, and the Soviet Union. The totalitarian regimes of the 1920’s-1930’s. These regimes, although in different areas, shared a common goal; total control. In order to achieve this these regimes would need to gain the support of the people. Adolf Hitler was said, â€Å"Burn into the little man’s soul the proud conviction that though a little worm, he is nonetheless part of a great dragon. † I believe these regimes accomplished Hitler’s goal in this quote by using techniques; some different and some similar. Adolf Hitler of Germany was the leader of the Anti-Semitic Nazi regime.Hitler realized he needed real followers, people who fully believed in his practice. In order to achieve this he used propaganda, rewards, and feelings of national pride. The Nazi regime used posters, movies, books, and other devices to manipulate mold the people’s image to what the regime wanted them to see instead of the cruel reality that was really taking place. When people saw these glorified images, it put a good connotation on everything that the Nazi regime was doing and trying to accomplish. The people truly believed the Nazi regime was good because of what was being portrayed.Another way the Nazi regime accomplished their goal was by providing the people with the national pride that had been lost after the First World War. The Nazi’s brought Germany back on top. The Nazi’s liked to make everyone feel accepted and needed. They wanted everyone to feel like they were part of a big family. They even made low class workers with small jobs feel like they were such a big part of society and their job was an honor. The last main way the Nazi’s accomplished their goal was through rewards. The Nazi regime would reward their followers for being loyal and obeying commands.They would find your weaknesses and use them to lure you in. Everyone is naturally going to love someone who rewards them and makes them feel proud. People back then, were almost like dogs. When dogs do something good and you give it a treat, they know they did a good thing and will keep doing it. That’s how people’s minds were programmed into thinking they were doing the right thing. The Nazi regime abused and manipulated people’s emotions in order to achieve their goal. Benito Mussolini, the fascist leader of Italy, organized the Brown Shirts. Mussolini chose to use national pride and force to achieve his goal for total control.Mussolini realized the Italian people needed a country they could believe and take pride in. These people needed a government to make them proud again. So Mussolini portrayed his regime in a way that made the people proud. Mussolini wanted the loyalty to the country to come before anything else in every citizen’s life. Even family was expected to come after loyalty to Italy. For the people that did not see Italy as something to be proud in, Mussolini used force. The Brown Shi rts would make sure you obeyed orders and remained loyal to your government. They would physically beat you into following the rules of the government.Mussolini and his regime focused on using physical techniques to achieve the goal. Joseph Stalin, leader of the Soviet Union created an empire where he was always on top. He let no one even get close enough to take away his power. Stalin’s favorite ways of winning the people’s acceptance was through his use of propaganda, national pride, and force. Stalin wanted to be portrayed to his people as a hero. He demanded and censored all propaganda so that he was constantly shown in a good, heroic light. Stalin even used children in some propaganda to paint a good image for him. Another way Stalin achieved the goal was through force.If you were against the government in any way, you were immediately gone. He would eliminate you. Stalin also was so power hungry, even if you weren’t against the government, he’d pick random people, say they were traitors, and kill them. Which led to the deaths of many people in the Soviet Union. The last way Stalin got support from his people was through his use of national pride. Stalin industrialized the Soviet Union. He created a country that it’s citizens could be proud of. He made sure his people only saw the benefits of industrializing instead of the horrible things he was really doing.Stalin made his country proud, which led his people to support him. Hitler, Mussolini, and Stalin all had one big trait in common. They were all manipulators. They were so good at manipulation that people didn’t even know they were being manipulated. Each regime used it’s own techniques and tactics to gain total control. These all worked for a decent amount of time. But all wound up failing in the end, leading to the downfall of the regimes. Each regime accomplished the goal in the quote by using multiple types of manipulation. Unfortunately, by the tim many citizen’s realized this†¦ It was already too late. Totalitarian Essay Germany, Italy, and the Soviet Union. The totalitarian regimes of the 1920’s-1930’s. These regimes, although in different areas, shared a common goal; total control. In order to achieve this these regimes would need to gain the support of the people. Adolf Hitler was said, â€Å"Burn into the little man’s soul the proud conviction that though a little worm, he is nonetheless part of a great dragon. † I believe these regimes accomplished Hitler’s goal in this quote by using techniques; some different and some similar. Adolf Hitler of Germany was the leader of the Anti-Semitic Nazi regime.Hitler realized he needed real followers, people who fully believed in his practice. In order to achieve this he used propaganda, rewards, and feelings of national pride. The Nazi regime used posters, movies, books, and other devices to manipulate mold the people’s image to what the regime wanted them to see instead of the cruel reality that was really taking place. When people saw these glorified images, it put a good connotation on everything that the Nazi regime was doing and trying to accomplish. The people truly believed the Nazi regime was good because of what was being portrayed.Another way the Nazi regime accomplished their goal was by providing the people with the national pride that had been lost after the First World War. The Nazi’s brought Germany back on top. The Nazi’s liked to make everyone feel accepted and needed. They wanted everyone to feel like they were part of a big family. They even made low class workers with small jobs feel like they were such a big part of society and their job was an honor. The last main way the Nazi’s accomplished their goal was through rewards. The Nazi regime would reward their followers for being loyal and obeying commands.They would find your weaknesses and use them to lure you in. Everyone is naturally going to love someone who rewards them and makes them feel proud. People back then, were almost like dogs. When dogs do something good and you give it a treat, they know they did a good thing and will keep doing it. That’s how people’s minds were programmed into thinking they were doing the right thing. The Nazi regime abused and manipulated people’s emotions in order to achieve their goal. Benito Mussolini, the fascist leader of Italy, organized the Brown Shirts. Mussolini chose to use national pride and force to achieve his goal for total control.Mussolini realized the Italian people needed a country they could believe and take pride in. These people needed a government to make them proud again. So Mussolini portrayed his regime in a way that made the people proud. Mussolini wanted the loyalty to the country to come before anything else in every citizen’s life. Even family was expected to come after loyalty to Italy. For the people that did not see Italy as something to be proud in, Mussolini used force. The Brown Shi rts would make sure you obeyed orders and remained loyal to your government. They would physically beat you into following the rules of the government.Mussolini and his regime focused on using physical techniques to achieve the goal. Joseph Stalin, leader of the Soviet Union created an empire where he was always on top. He let no one even get close enough to take away his power. Stalin’s favorite ways of winning the people’s acceptance was through his use of propaganda, national pride, and force. Stalin wanted to be portrayed to his people as a hero. He demanded and censored all propaganda so that he was constantly shown in a good, heroic light. Stalin even used children in some propaganda to paint a good image for him. Another way Stalin achieved the goal was through force.If you were against the government in any way, you were immediately gone. He would eliminate you. Stalin also was so power hungry, even if you weren’t against the government, he’d pick random people, say they were traitors, and kill them. Which led to the deaths of many people in the Soviet Union. The last way Stalin got support from his people was through his use of national pride. Stalin industrialized the Soviet Union. He created a country that it’s citizens could be proud of. He made sure his people only saw the benefits of industrializing instead of the horrible things he was really doing.Stalin made his country proud, which led his people to support him. Hitler, Mussolini, and Stalin all had one big trait in common. They were all manipulators. They were so good at manipulation that people didn’t even know they were being manipulated. Each regime used it’s own techniques and tactics to gain total control. These all worked for a decent amount of time. But all wound up failing in the end, leading to the downfall of the regimes. Each regime accomplished the goal in the quote by using multiple types of manipulation. Unfortunately, by the tim many citizen’s realized this†¦ It was already too late.

Binders Bookstore essays

Binder's Bookstore essays As partners of Binders Bookstore, we have collectively chosen to automate our business. There is a need for our company to be computerized; the manual approach is not cohesive. We need to investigate our needs and evaluate the products available to suit our company. It is imperative to move our bookstore into the technological age due to the high volume of sales, and competition. The management team at Binders will create an information system that will more than double the productivity and revenue. Dont be caught unaware. In todays business world, being on top of things is the name of the game-and online competitive intelligence is the winning play. (Carroll, 2002) Binders Bookstore is at a major crossroads with their business practices. After being in business for 15 years, they need to reevaluate their current situation in regards to office automation. The three owners have chosen to create a business plan to facilitate this process. As a planning tool, the business plan guides you through the various phases of your business. A thoughtful plan will help identify roadblocks and obstacles so that you can avoid them and establish alternatives. (SBA) In the first phrase of planning, Binders identified its background, business needs, purpose, constraints and assumptions. Currently, the second phrase captures the business requirements that include: inventory; customer database and marketing. Binders vision will aid in the success of reaching projected revenue targets while competing with the large retails. We opened Binders 15 years ago with a vision, to provide our local customers an inviting atmosphere and a variety of reading material. We know our customers by name and can always suggest new arrivals. However, our staff of three and our manual cash register can just not keep up with the business any longer. We need to do more than revamp; we need to i...

ship inspection guidelines Essays

ship inspection guidelines Essays ship inspection guidelines Essay ship inspection guidelines Essay Ill SHIP INSPECTION GUIDELINES 1 General These Guidelines have been developed for the use of the Administration in the conduct of ship safety inspection. Inspections shall be carried out during port stays and/or while underway, or 1. 1 while drydocked. 1. 2 Ship inspection shall be conducted upon official request being filed or complaint lodged, and payment of the prescribed fees and charges, unless the inspection is decided moto propio by the Administration, or its deputized agent. The official request for ship inspection should indicate the date, time and place of availability of the ship. If the requested schedule for inspection does not push through, the Administration, or its deputized agent, should advise the shipowner/ operator in writing, within three (3) working days from the requested schedule, that its application is being returned without prejudice to reviving the same upon the availability of the ship. 1. 3 Ship inspection shall be conducted by the nearest office/unit of the Administration, or its deputized agent, where the ship is available for inspection, notwithstanding where the ship is homeported. It shall, however, be the homeport office/unit which shall issue the ship safety certificates. In cases where the inspection is conducted by an office/unit other than the homeport, the inspection report shall immediately be forwarded to the homeport office/unit to serve as basis for issuance of the ship safety certificates. 1. 4 Inspectors must wear the prescribed identification, uniform, and equipped with the appropriate tools and paraphernalia prescribed for vessel inspection. Inspectors must present a valid order to the owner/operator or the master of the vessel. 1. Prior to the conduct of the actual inspection, there should be a pre-inspection meeting between the inspection team and the master who must be present at all imes during the conduct of the said inspection. 1. 6 All records, data and other relevant information generated as a result of the conduct of the inspection must be processed/evaluated/stored. Initial inspection (l) 2. 1 Prior to the ships registration, an inspect ion shall be undertaken to ensure compliance with the requirements of the PMMRR 1997, as amended, and other relevant rules and regulations, specifically covering the following: 2. . 1 Arrangements, materials and scantlings of the structure; 2. 1. 2 Boilers and other pressure ships; 2. 1. 3 Main and auxiliary machinery; 2. 1. Fire safety systems and appliances and arrangements, navigational equipment, nautical publications, means of embarkation for pilots, etc; 2. 1. 5 Radio installation, including those used in life-saving appliances; 2. 1. 6 Arrangements for the control of discharge of oil and the retention of oil on board; 2. 1. Provision of the lights, shapes, and means of making sound signals and distress signals, as required by the provisions of COLREG; and, 2. 1. 8 Approval of inclining experiment/stability test and certification of loadline. 2. 2 Annual Inspection (A) The annual inspection shall be undertaken to include verification on whether: . 2. 1 All equipment are operat ional and in satisfactory condition for the service for which the ship is intended; 2. 2. 2Alterations have been made to the hull or superstructures which would affect the calculations determining the position of the loadlines; 2. 2. Fittings and appliances for the protection of openings, guard rails, freeing ports and means of access to crews quarters are maintained in satisfactory condition; 2. 2. 4 Ship documents are complete and valid; and 2. 2. 5 Officers and crew are adequate duly certificated. 2. 3 Drydocking Inspection (D) This inspection is undertaken on ship placed on blocks in a drydock or slipway to examine the shell plating, stern frame, rudder, anchors and chain cables, sea inlets and overboard dischargers below waterline together with their valves and the fastening of these valves to the hull. During drydocking inspections, other parts such as tanks, top plating of double bottoms and structures below ceiling, propellers and shafting arrangement are to be examined and thickness gauging on plates and structural members should be carried out. 2. 4 Occasional Inspection (O) An additional inspection to determine overall safety condition of the ship whenever ade, or whether the ship is subject of complaints. 2. 5 Renewal Inspection (R) 2. 5. 1 All equipment are operational and in satisfactory condition for the service for which the ship is intended; 2. 5. Alterations have been made to the hull or loadlines; 2. 5. 3 Fittings and appliances for the protection of openings, guard rails, condition; 2. 5. 4 Ship documents are complete and valid; and 2. 5. 5 Officers and crew are adequate duly certificated. 3 Basic Coverage of Ship Inspections 3. 1 Hull 3. 2 Machinery, equipment and electrical 3. 3 Life-saving, fire-fighting, navigational and communication equipment 3. Vessels officer s and crew documentation 4 Categories of Ship Inspectors: 4. 1 Category A- These are Ship Safety Inspectors possessing the following qualifications: a. icensed Naval Architect Marine Engineers, Mechanical Engineers, Electrical Engineers, Civil Engineers, Master Mariners, Chief Marine Engineers, and other related sciences; b. must have relevant experience; c. SSIS training and/or length of service of at least five years in the field or related to the field of ship inspection; and, d. as designated by the Administrator, upon the recommendation of the Ship Inspection System Committee. 4. Category B- These are Ship Safety Inspectors possessing the following qualifications; a. raduates of relevant technical courses, which include Naval Architecture and Marine Engineering, Mechanical Engineering, Electrical Engineering, etc. ; b. must have relevant experience; relevant experience, SSIS training and/or length of service of at least five (5) years to Category A Ship Safety Inspector upon t he recommendation of the Ship Safety Inspection System (SSIS) Committee. 4. 3 Category C- These are Ship Safety Inspectors which are not licensed to practice relevant technical profession nor graduates of relevant technical courses but possess he following requirements; a. ollege graduate; b. have substantial experience in the conduct of ship safety inspections; c. have attended an SSIS orientation Seminar/Training; and, d. recommended by the SSIS Committee for designation by the Administrator as Category C ship safety inspector 4. 4 Cadet Inspectors These are newly admitted personnel qualified and assigned to do ship safety inspection, as designated by the Administrator upon the recommendation of the SSIS Committee. 5. Qualifications for Ship Inspectors Inspectors shall be designated as Category A Ship Safety Inspector, Category B 5. Ship Safety Inspector, Category C Ship Safety Inspector, and Cadet Ship Safety Inspector. 5. 2 The Administrator may designate any inspector by reaso n of relevant experience, Ship Inspection training and/or length of service of at least five years related to ship safety inspection upon the recommendation of the SSIS Committee. 5. 3 All newly admitted personnel may be qualified and assigned to do ship safety inspection if so designated by the Administrator upon the recommendation of the SSIS Committee. 5. 4 Minimum Qualification Requirements 5. 4. Education Personnel participating in ship inspection must have a minimum educational ualification in accordance with the following: (a) a qualification from a marine or nautical institution to include experience in ship operations; or (b) a qualification from a technical institution with a degree majoring in naval architecture and marine engineering, mechanical engineering, electrical engineering, civil engineering or other related physical science; (c) R. A. 1080 Civil eligibility; and (e) he or she should be proficient in the agreed language of the inspection. . 4. 2 Training Personne l performing ship inspection shall receive formal training conducted by the Administration, or a nationally/internationally recognized organization in the field of ship inspection and certification, to ensure adequate knowledge, competence and skills with respect to at least: (a) understanding of ship inspection; (b) mandatory rules and regulations; (c) applicable codes, guidelines and standards recommended by IMO, Classification Societies and Maritime Industry Organizations; and (d) Ship inspection system and techniques. Such knowledge, competence and skills should be demonstrated through written and/or oral examinations or other acceptable criteria. 5. 4. 3 Work Experience Personnel performing ship inspection must have work experience related to either classification or statutory certification surveys, technical and operational aspects of ship safety management or a combination of the three. a) Ship Inspection Experience of Category B Ship Safety Inspectors Personnel performing ship inspection, under this category should either be an inspector who has fulfilled the requirements of an equivalent national standard or shall have acquired, as a minimum, the inspection experience indicated below: (i) for initial or renewal inspection, inspectors should have participated in at least hree (3) initial or renewal inspection of ship under the supervision of a senior inspector; and (it) for periodical or additional inspection, inspectors should have participated in at least two (2) periodical or additional ins pection of a ship under the supervision of a senior inspector. (b) Ship Inspection Experience of Category A Ship Safety Inspectors Personnel performing ship inspection, as category A ship safety inspectors, are to have participated as a qualified Category B ship safety inspector in the initial or renewal inspection of the following size/type of ships, as a minimum, and are to have ndergone training as Category A ship safety inspector. Total gt high speed craft Passenger ships Cargo ships Tankers others 61 Code of Conduct and Ethical Standards Ship Inspectors shall officially pledge to adopt and abide by the following code of conduct and ethical standards: (i) To ensure compliance with applicable international and national safety and marine environment protection rules and regulation; (it) To continuously seek to enhance his knowledge and skills to enable him to perform his duties competently and confidently with the highest integrity; (iii) To treat the shipowner/operator or his epresentatives with dignity and respect; (v) To conduct the ship inspection with an aspiration to contribute to the improvement of the maritime safety of the ship; (v) To endeavor to treat all inspection documents confidential; (vi) To, in the exercise of his functions as ship inspector, observe utmost prudence so that normal operations of the ship can be carried out. (vii) To safeguard personal integrity and therefore observe Republic Act No. 6713; (viii) To be punctual in the conduct of ship inspection; (ix) To, in dealing with his co-inspectors, regard them with esteem and deference; nd, (x) To unselfishly share whatever knowledge/information with his co-inspectors with the view to improve the maritime safety condition in the Philippines. 7 Ship Inspection Objectives and Responsibilities 7. Ship Inspection Objectives (i) Ensuring that all ships/vessels are maintained in safe operating conditions; and, (ii) Ensuring that all ships/vessels comply with the requirements of national and applicable international maritime safety standards. 7. 2 Lead Ship Inspectors Responsibilities (i) To prepare inspection program and schedule; (it) To lead the opening meeting; (iii) To supervise the conduct of inspection; v) To evaluate the report submitted by the ship inspectors; and (v) To lead the the inspection. 7. 3 Ship Inspectors Responsibilities (i) To conduct inspection as assigned by the Lead ship inspector; (it) To make and submit inspection report to the Lead Ship Inspector 8. Ship Inspection Procedures Inspections shall be carried out during port stays and/or while underway, or while drydocked. 8. 1 Pre-lnspection. 8. 1. Prior to the actual conduct of the inspection, the Lead Ship Inspector shall undertake the following preparatory tasks: (a) Ensure that members of the Inspection Team are in proper uniform and possess roper identification and authority to inspect the ship; (b) Ascertain the availability of inspection tools and equipment to be used; (c) Obtain necessary documents needed including checklist, a copy of ship specifications, pictures and plans, where applicable; (d) Confirm inspection time and location with ship operators or their representatives; (e) Hold pre-boarding meeting to coordinate the inspection work to be performed by each member of the team and to set a target completion time; and, (f) Inspector/lnspection Team to meet the Master on board the ship. 8. 2 Pre-lnspection while on Drydock. 8. 2. In case of drydocking inspection, on the date of the drydock and when the hull has been scraped and hosed down with fresh water, the ship inspectors shall be present in the conduct of the thickness gauging using the Shell Expansion Plan submitted by the Shipowner. 8. 2. 2 A conference between the shipowner, shipbuilder and the Administrations inspectors shall be undertaken to discuss the scope of inspection work. 8. 2. 3 The shipowner, shipbuilder and the ship inspectors shall agree and acknowledge the scope of inspection work to be undertaken. It should be understood however, that the agreements made should be in compliance with the PMMRR 1997 and other related rules and regulations. survey shall be conducted by the ship inspectors to determine full compliance with the agreement during the pre-survey/inspection. Inspection shall be conducted prior to hull preservation. 8. 2. 5 The Administration is not prevented from conducting any validation/verification inspection during the actual repair works. 8. 2. 6 Only after full compliance with the agreement at the full satisfaction of the attending ship inspector shall the ship be ready for the necessary hull preservation prior to undocking. 8. 2. When a major repair on the machinery has been performed, such as but not imited to, withdrawal of the tail shaft, repair of the rudder, propeller, a sea trial must be conducted in the presence of the attending ship inspector. 8. 3 Inspection Proper. 8. 3. 1 Upon boarding the ship, an opening meeting with the Ship Master shall be called. The Lead Ship Inspector shall introduce the members of the inspection team and inform the Ship Master the purpose for which the inspection shall be conducted. The Lead Ship Inspector shall inform the Ship Master of the areas to be covered by the inspection. Prior to the conduct of the actual inspection, there should be a pre- nspection meeting between the inspection team and the master who must be present at all times during the conduct of the said inspection. 8. 3. The inspections to be conducted shall cover the following, in accordance with the ship inspection procedure. (a) Verification of ship documents; (b) Hull and Deck Machinery condition; (c) Assessment of Ship machinery, steering and propulsion system; (d) Assessment of life-saving appliances, fire protection fire safety system, navigational, electrical and communications equipment, oil pollution prevention equipment and system, cargo andling appliances; and, (e) Verification of compliance with minimum safe manning requir ements, i. e. , officers, deck and engine watchkeepers and their pertinent documents. 8. 4 Field Action and Reporting 8. 4. Field action of the Inspection Team (a) A closing meeting with the Ship Master shall be called to present the details of the findings/results of the inspection. The Ship Master, or his representative, shall be required to sign the inspection report to confirm that he is in agreement with the are found, the Ship Inspection Team shall accomplish the Notice of Deficiency Form NODE) indicating the nature of deficiencies and the time within which the corrective actions shall be undertaken. A copy of the NODF shall be furnished only to the Ship Master who shall acknowledge receipt thereof. (c) In support of the findings, the Ship Inspection Team shall gather sufficient evidence including visual materials. d) Only after the conduct of the above procedures and/or after issuance of the corresponding shipyard certificate of drydocking at the full satisfaction of the Admi nistration and after compliance with other safety requirements/regulations, shall the necessary certificates be issued. 8. 4. 2 Inspection Reports The Ship Inspection Team shall submit the inspection report on hull, machinery, safety/communication equipment and crew/officers documentation within 24 hours, or the next working day upon arrival at the official station. 8. 5 Underwater Inspection Underwater inspection shall be carried out strictly in accordance with the following conditions (in addition to relevant regulations issued by the Administration): 8. 5. In areas duly designated by MARINA; 8. 5. 2 Only by accredited underwater marine surveying company under supervision by MARINA inspectors; 8. 5. 3 Water visibility should not be less than 80 percent. and 8. 5. Underwater inspection in lieu of drydocking shall be in accordance with generally accepted rules on underwater survey. 8. 6 Assignment of Inspector/lnspection Team 8. 6. 1 Assignment of Inspector The assignment of inspect ors shall be in accordance with the following: Size/Type of Ship Number of Inspectors Category of Inspectors Category A 5000 gt and above 3 1600 gt and below 5000 gt 2 500 gt and below 1600 gt below 500 Category B or C 8. 6. The selection/rotation of inspectors for vessel inspection assignments shall be based on the following: a) Recognition of the inspectors specialization vis-a-vis the vessel to be inspected; b) As a general rule, the inspector shall not be assigned to the same vessel at any given time except when there are serious deficiencies which require subsequent verification; c) Sequential assignments shall be encouraged for the purpose of saving time and cost. In no case shall an inspector be allowed to inspect more than two vessels at any given time. d) Assignment of inspector shall be made at least a day prior to the scheduled date of inspection. 8. 6. 3 The Ship Safety Inspector shall sign the Inspection Report and make the proper recommendation regarding the issuance o f the safety certificates.