Impact Of Promotion Of Investments Act On Malysia free essay sample

The Promotion of Investments Act 1986 liberalized the FDI government after the 1985 recession that allows full foreign ownership in fabrication provided that more than 80 % of the production is exported, while the bulk foreign ownership is allowed if more than half the produced end product is exported Basically the increased inducements under the 1986 Promotion of Investments Act: made Malaysia an even more attractive topographic point for investing Abstractions: Malaysia is a moderately revenue enhancement friendly legal power. There are no one-year wealth revenue enhancements, no estate responsibilities, no gift revenue enhancements, no accrued net incomes revenue enhancement, no federal ( as opposed to national ) income revenue enhancement, no controlled foreign company statute law, no thin capitalisation regulations ( yet ) and no transportation pricing regulations ( although the revenue enhancement governments will use normal transportation pricing rules to associate party minutess ) . Furthermore capital additions revenue enhancement when levied is merely levied in really limited fortunes. The regular rate of corporate income revenue enhancement was 28 % but has late been cut- see below. We will write a custom essay sample on Impact Of Promotion Of Investments Act On Malysia or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In add-on, Malaysia offers a figure of attractive inducements and particular governments, linked from below. Although the October, 2005, Malayan authorities budget stopped short of cutting rates of corporate revenue enhancement, so Prime Minister and Minister of Finance, Datuk Seri Abdullah Ahmad Badawi, detailed a figure of tax-related steps designed to hike economic activity. One of the more important proposals outlined by the Prime Minister was the debut of group alleviation for losingss, a step which is likely to be welcomed by the concern community. This will let houses within a group with a lower limit of 70 % ownership between them to countervail the current twelvemonth losingss of a company against the net incomes of another. By making so, it is hoped that more companies will be encouraged to take portion in bad undertakings necessitating a big initial capital spending. The Prime Minister besides proposed to allure more engineering houses to set up in Malaysia through a broadening of the Multimedia Super Corridor Incentives ( MSC ) , which extended the Investment Tax Allowance Incentive to measure uping houses presently runing outside of the MSC. Small-and moderate-sized houses were besides slated to have a revenue enhancement interruption in the signifier of 50 % cast responsibility remittal on instruments for loans non transcending RM1million ( USD265,250 ) . In September, 2006, so Prime Minister Abdullah Ahmad Badawi announced a bundle of revenue enhancement cuts, including a 2 % corporate revenue enhancement cut and revenue enhancement interruptions for concerns across a figure of economic sectors, as the authorities efforts to hike the state s fight. Postponing his 3rd budget as Prime Minister and Minister of Finance, Abdullah announced that the corporate revenue enhancement rate will be cut to 27 % in 2007, followed by an extra one-percentage-point cut in 2008. The rate for 2009 is 25 % . Although this step will ensue in a important decrease in gross, the authorities is confident that it will hold a positive overall consequence on the economic system, he stated. Although it is Asia s 3rd largest economic system, Malaysia s corporate revenue enhancement rate compares unfavorably to other economic powers in the part, peculiarly Singapore and Hong Kong. The 2008/9 budget conentrated on bettering the revenue enhancement system for Islamic finance, including significant revenue enhancement interruptions for Islamic bonds, or Sukuk. The Finance Act 2008 besides contained farther steps to spread out revenue enhancement inducements including for luxury hotels and environmetally-friendly and energy-saving undertakings. The 2009 budget directed the Inland Revenue Department to explicate new regulations on thin capitalisation. The new regulations, when introduced, will be effectual from January 1, 2009. The March 2009 financial stimulus bundle contained steps that would enable companies in Malaysia to transport back losingss, which was antecedently non permitted. www.lowtax.net Strength: In the mid 1980s when the economic system went through a recession because of the prostration of trade good monetary values and the big financial shortage the authorities adopted the Structural Adjustment Program ( SAP ) promoted by the World Bank and passed the Promotion of Investing Act 1986 to promote foreign investing in assorted sectors of the economic system. hypertext transfer protocol: //www.hks.harvard.edu And although the Government has responded by originating assorted inducements under the Promotion of Investment Act, 1986, loosen uping the policy on foreign equity engagement and giving the confidence that no new NFPEs would be created, a cardinal concern amongst private investors remains and that is the compulsory equity status. Restructuring Tex-lncentiive The aim of wealth re-distribution is an built-in portion of the post-1990 National Economic Policy. However, to accomplish the restructuring aim, the inducement attack should be used in topographic point of licensing. lt ; [ solution ] To do the proposition attractive to all parties, the FMM proposes a Restructuring Tax Incentive be given in the signifier of a decrease of 10 % in the corporate revenue enhancement rate from 35 % to 25 % for any company with a bumiputera equity per centum of at least 30 % . This inducement would appeal to investors both in new industries every bit good as bing Malayan companies. Furthermore, if more companies do take up the inducement, it will speed up the restructuring exercising. hypertext transfer protocol: //mgv.mim.edu.my INVESTMENT INCENTIVE ACT Abstraction: Since independency and later after the execution of the NEP ( 1971 ) , the authorities has made serious attempts to deconcentrate the fabrication activities. This is because industrial instability has an of import relation to the instability of family monthly income, poorness and unemployment. Under British colonialism, Peninsular Malaysia was the chief provider of Sn and gum elastic to the universe. Economic activities focused more on the primary sector. However, since independency ( 1957 ) , the authorities has started to advance the secondary sector ( fabrication and building ) as a beginning of growing besides export trade goods ( Sn, gum elastic and oil thenar ) . In 1958, the Pioneer Industries Ordinance was introduced to increase private sector investing. In order to advance the less developed provinces ( or territories ) , the authorities introduced the construct of a development country under the Investment Incentive Act, 1968. Industries that were located in these countries would be granted extra inducements. The development countries covered the full provinces of Perlis, Terengganu, Malacca, Sabah, Sarawak and the comparatively less developed territories of Kedah ( excepting Kuala Muda territory ) , Pahang ( excepting Kuantan territory ) and sou-east of Johor. Benefit: re-distribute the industrial activities from more concentrated countries in the more developed provinces, the figure of bing industrial estates increased quickly from none in 1970 to 105 in 2002 Failing: merely covered the said provinces. Did non include cover provinces of Malacca, Kedah and Perlis ( located in the West Coast of Peninsular Malaysia ) because the extra inducements were merely given to the industries located in the East-Coast Corridor chiefly to give it more of a comparative advantage. Although the figure of bing industrial estates in the less developed provinces increased, the size ( hectare ) of the industrial estates were comparatively little. This is because most of the industries located in the less developed provinces were Small Medium Industry ( SMI ) and labour intensifier. About 41 % of the industrial estates in less developed countries were more than 200 hectares, while 11 % industrial estates in more developed provinces were more than 200 hectares. Tendencies showed diminishing end product and labor by the part for the period 1970-1999. This tendency shows that diminishing end product and labor contributed by the southern part. It contradicted the a uthorities policy to increase end product and labor contributed by the northern and eastern parts. Although the authorities redistribution policy has increased fabrication end product and labor in the northern part, a greater per centum addition came from the province of Penang and non from the provinces of Kedah and Perlis ( the less developed provinces ) . In the eastern part ( all provinces in the eastern part were categorized as less developed provinces ) , the end product part was comparatively little, at merely 0.3 % , while labour part did non increase but decreased approximately 1.4 % . Government policy was besides intended of diminishing end product and labor contributed by the cardinal and southern parts. However, the policy merely succeeded in the cardinal part. In the southern part, end product and labour part continued to increase. States that have recorded a immense lessening in their end product and labour part to the Malayan sum were Selangor and Perak, while provinces that recorded an of import addition in end product and labour part to the Malayan sum were Pulau Pinang ( 7.4 % ) and Johor ( 5.1 % ) . This state of affairs showed that several inducements under the federal and province authorities were non successful in their end to increase fabrication activities in the less developed provinces. Pulau Pinang and Johor were non placed under any position of Development Area or under Location Incentive Scheme every bit good as East Coast Corridor or any other inducements under SEDC but the fabrication end product and labour part was increasing and still comparatively high. Although the territory of Mersing ( in sou-east Johor ) was placed under the position Development Area and under Location Incentive Scheme and presently under East-Coast corridor , Mersing industrial country merely contributed less tha n 2 % to entire fabrication end product and labor. An investing inducement plays an of import function in increasing fabrication activities in Malaysia. Investment inducements in Malaysia started with the Investment Incentive Act, 1968 which was replaced by the Investment Incentive Act, 1972. Further inducements were given under the publicity of the Investments Incentive Act, 1986, which was introduced as a replacing of the Investment Incentive Act 1972. The most evident consequence from the authorities industrial inducement is in footings of the Investment Incentive Act, 1986. Before the 1986 Act, approximately 37 % to 47 % of sanctioned undertakings were the consequence of investing inducements given by the authorities. This sum increased quickly after the 1986 Act, for case, in 1990, the sum increased to approximately 58 % . However, it decreased in 1997 due to the economic downswing. Most of the industries that received this inducement were the export-oriented industries located in the more developed provinces particularly in Sel angor, Penang, and Johor. Location inducements were less effectual, undertakings approved under this inducement were little compared to other inducements and merely accounted for less than 3 % of the sanctioned fabrication undertakings with inducements. INCOME TAX ACT, 1967 Self Assessment System The Self Assessment System ( SAS ) for single taxpayers was implemented in the twelvemonth of appraisal 2004. The SAS for a taxpayer who has employment income is based on the constructs of pay-as-you-earn ( PAYE ) , self assess, and file. While taxpayers with statutory income follow the constructs of wage, self assess, and file. Under the PAYE system, each taxpayer will hold a amount of money deducted from his or her monthly wage. This tax write-off made by the employer will be paid to the IRB. After having the Income Tax Return Form, taxpayers need to declare their income, claim for disbursals, tax write-offs, and release that are allowed, and calculate themselves the sum of income revenue enhancement payable in the signifier. Taxpayers are besides required to supply relevant back uping information sing all the claims made. The self computation of the income revenue enhancement is deemed accurate until the Income Tax Return Form is selected for confirmation or auditing, or the taxpayer entreaties for an assessment accommodation. Assessment Notice will non be issued as practiced before. The Income Tax Return Form submitted by the taxpayers will be recognised as an Assessment Notice which is presumed to hold been presented to taxpayers on the day of the month the taxpayers submit the Return Form to IRB. Assessment Notice will merely be issued in three fortunes merely ( IRB, 2002b ) . First, when there is an extra or tax write-off in appraisal. Second, an estimated appraisal is made when a taxpayer fails to subject the Income Tax Return Form within the stipulated period. Third, in the instance where a taxpayer was originally non apt for revenue enhancement payment, was subsequently taxed due to extra income declared, or due to adjustment made by the taxpayer, or IRB, an Assessment Notice will be served. Tax Conformity Surveies on revenue enhancement conformity have been carried out since the 60 s. It has been studied exhaustively by faculty members, professionals and authorities bureaus particularly in the United States and other western states ( Siti Mariam, 1994 ) . Research on revenue enhancement conformity can be done in assorted Fieldss such as accounting, economic sciences, condemnable jurisprudence, psychological science, and sociology ( Fischer, et al. , 1992 ) . Alm ( 1991 ) defined revenue enhancement conformity as the coverage of all incomes and paying of all revenue enhancements by carry throughing the commissariats of Torahs, ordinances and tribunal opinions. Another definition of revenue enhancement conformity is a individual s act of make fulling the Income Tax Form, declaring all nonexempt income accurately, and pay outing all collectible revenue enhancements within the stipulated period without holding to wait for follow-up actions from the authorization ( Singh, 2003 ) . Roth et Al. ( 1989 ) , explained that taxpayers need to fix all the relevant information in the Income Tax Form within the period given, and the signifier must describe accurate revenue enhancement liability in conformity with the demands of Torahs, ordinances, and tribunal opinions. Those who fail to adhere to taxation Torahs deliberately or otherwise shall be considered as holding committed an offense. Jackson and Milliron ( 1986 ) listed 14 chief factors that have influenced revenue enhancement conformity as discussed by assorted research workers. These factors are age, gender, instruction, income, business or position, equals or other taxpayers influence, moralss, legal countenance, complexness, relationship with revenue enhancement authorization ( IRS ) , income beginnings, perceived equity of the revenue enhancement system, possibility of being audited and revenue enhancement rate. Assorted research workers have listed factors that influenced revenue enhancement conformity such as demographic, income, conformity cost, and revenue enhancement agents ( Mohani, 2003 ) , in add-on to moral or ethical factors ( Singh, 2003 ; Kasipillai et al. , 2003 ) . Other research workers ( Sour, 2002 ; Keller, 1997 ; Trivedi, 1997 ; Hamm, 1995 ; Chang et al. , 1987 ) listed enforcement component factors ( such as punishment, audit, and revenue enhancement rates ) as holding a great influence on revenue enhancement conformity behavior. Tax conformity behavior of a taxpayer normally differ from the conformity behavior estimated in economic science theoretical accounts. Taxpayers are greatly influenced by other taxpayers. Besides, the rate and quality of audit will besides act upon revenue enhancement conformity behavior of a taxpayer ( Trivedi, 1997 ) . Failure in returning the Income Tax Return Form has been a serious job in Malaysia. Each twelvemonth, around 30 per centum of the Income Tax Return Form sent to taxpayers were non returned back to the IRB ( IRB, 2002 ) , as shown in Table 1. Tax conformity job is besides serious in other states. For case, of the 117 million Income Tax Forms returned in the US in April 1995, 8.3 per centum had non accurately declared their revenue enhancement liabilities. In add-on, 7 million, or 5.6 per centum did non return the Income Tax Form ( Hamm, 1995 ) . Conformity and Prevention In order to raise the rate of conformity among taxpayers, a scope of bar steps have been implemented by IRB, such as revenue enhancement audit, concern nose count and probes ( IRB, 2002 ) . The revenue enhancement audit programme which comprises of field audit and desk audit has played a important function under the SAS to promote voluntary conformity among taxpayers. Field audit involves the scrutiny of concern records at the taxpayer s premiss, while desk audit involves the reviews of records at the IRBM office. For illustration, in 2001, a sum of 1,604 instances have been audited which contributed to RM51.25 million in revenue enhancements and punishments. IRB has besides focussed on revenue enhancement base expansion programme through concern nose count activities. The chief intents of these activities are to place new taxpayers, gather extra information about bing taxpayers, look into Scheduler Tax Deduction ( STD ) and Instalment Payment Scheme execution provide advice about record maintaining, history readying and revenue enhancement ordinances that need to be followed, and propose instances to be audited. Enforcement programme, through probe and surveillance, is the most effectual manner to control revenue enhancement equivocation activities. In 2001, there were 784 solved instances, an addition of 76 instances from the old twelvemonth. This has resulted in the aggregation of revenue enhancements and punishments amounting to RM397.26 million ( IRB, 2002 ) . Solution TO CURB THIS PROBLEM i? Cognition The influence of cognition on conformity behavior has been proven in assorted researches. Groenland A ; Veldhoven ( 1983 ) categorised cognition in this context into two facets, viz. knowledge through common or formal instruction normally received by people and cognition towards the chance to hedge revenue enhancement. The degree of instruction received by taxpayers is an of import factor that contributes to the understanding about revenue enhancement particularly sing the Torahs and ordinances of revenue enhancement ( Eriksen A ; Fallan, 1996 ) . As one of the factors in revenue enhancement conformity, cognition has a really close relationship with taxpayers ability to understand the Torahs and ordinances of revenue enhancement, and their ability to follow ( Singh, 2003 ) . Knowledge as one of the factors in conformity is related to the taxpayers ability to understand revenue enhancement Torahs, and their willingness to follow ( Viswanathan, 1992 ) . The facet of cognition that relates to conformity is the general apprehension about revenue enhancement ordinances and information pertaining to the chance to hedge revenue enhancement ( Tan A ; Chin-Fatt, 2000 ; Eriksen A ; Fallan, 1996 ; Harris, 1989 ) . A inquiry that has been raised by old research workers ( Singh, 2003 ; Tan A ; Chin-Fatt, 2000 ; Eriksen A ; Fallan, 1996 ; Harris, 1989 ; Groenland A ; Veldhoven, 1983 ) is whether sweetening in the cognition will impel revenue enhancement equivocation. Attitude towards revenue enhancement conformity can be improved through the sweetening of revenue enhancement cognition ( Eriksen A ; Fallan, 1996 ) . When a taxpayer has a positive attitude towards revenue enhancement, this will cut down his or her disposition to hedge revenue enhancement payment. With the passage from OAS to SAS, cognition has been conceded as a important factor to heighten Malayan taxpayers apprehension of the new system, which in bend will assist implement it swimmingly. Taxation cognition is necessary to increase public consciousness particularly in countries refering revenue enhancement Torahs, the function of revenue enhancement in national development, and particularly to explicate how and where the money collected is spent by the authorities ( Mohani, 2003 ) . More significantly, it is necessary that current and future taxpayers are exposed to the functions that they could play in developing the state. This exposure could be given through seminars, duologue Sessionss, or coaction with the Ministry of Education to present the topic of Taxation at secondary schools. Findingss Tax Knowledge Level Mentioning to Postpone 5 below, the survey found that there was a difference in the degree of revenue enhancement cognition for both groups of respondents based on gender. Tax cognition for the experimental group was gained officially through the class that they attended at Masters degree in local public universities. On the other manus, revenue enhancement cognition for the control group was acquired through day-to-day activities or their experience as taxpayers since they had neer been exposed to a formal revenue enhancement class. For the experimental group, the difference in cognition mark between genders reflected female respondents ( average = 42.44 ) as holding more revenue enhancement cognition compared with male respondents ( average = 41.64 ) . However, the difference was deemed non important ( p = 0630 ) . The antonym was true for the control group in which it was found that male respondents ( average = 32.15 ) had more revenue enhancement cognition compared with female re spondents ( average = 29.83 ) . However, this difference was besides considered non important ( p = .083 ) . In comparing revenue enhancement cognition degree between respondent groups, the survey found that the experimental group had more cognition ( average = 42.12 ) compared with the control group ( average = 31.20 ) . The difference between the groups was important ( p = .000 ) , as illustrated in Table 6 below. Fallan s ( 1999 ) survey found that the difference in revenue enhancement cognition degree reflects different conformity degree. Tax Compliance Level The findings showed that revenue enhancement conformity rate of the experimental group was the same between male and female, where the mean = 46.43 ( male ) and average = 47.96 ( female ) at the important degree P = .412. The same was found in the control group, where conformity rate was the same for both genders, mean = 36.54 for male and average = 35.72 for female. The findings besides showed that the experimental group had higher conformity mark compared with the control group. In this survey, the conformity mean for the experimental group was 47.44 with a maximal mark of 58, while the mean for the control group was 36.20 with a maximal mark of 44. The difference between the two tonss was important ( p = .000 ) ( Table 8 ) . The difference in conformity rate between the two groups of respondents is considered normal in its relationship with cognition ( Norsiah, 2004 ) . In a nutshell, there was a important difference in revenue enhancement conformity behavior between respondents with cognition about income revenue enhancement and respondents without revenue enhancement cognition. Previous surveies have besides shown the same state of affairs, which is knowledge influences income revenue enhancement conformity behavior ( Tan A ; Chin-Fatt, 2000 ; Fallan, 1999 ; Mustafa, 1996 ; Eriksen A ; Fallan, 1996 ; Jackson A ; Milliron, 1989 ) . Gender is non a factor that influences revenue enhancement conformity behavior. Both genders in the experimental group showed high degree of conformity, while both genders in the control group showed low degree of revenue enhancement conformity. This determination is in congruent with the justification provided by Norsiah ( 2004 ) that when adult females make up a major part of the community, they become more self-assured which turns attitudes that are used to be labelled as inactive into attitudes that are normally possessed by work forces. Women s inactive attitudes and actions will turn into the opposite if a big portion of the community is made up of the same gender, which is adult female. In this state of affairs, it is found that adult females s degree of revenue enhancement conformity is the same with work forces s degree of revenue enhancement conformity. Decision Past surveies have shown that demographic factors influence revenue enhancement conformity behavior ( Mottiakavandar, et al. , 2004 ) . Lin A ; Carrol ( 2000 ) , meanwhile, studied the relationship between enhanced revenue enhancement cognition and attitudes towards revenue enhancement conformity among taxpayers in New Zealand. Their findings suggested that intensification in revenue enhancement cognition did non hold a important relationship with revenue enhancement conformity. Research findings have suggested that there was a important difference between taxpayers who had revenue enhancement cognition and taxpayers who did non hold revenue enhancement cognition on revenue enhancement conformity among taxpayers in Malaysia. While the findings of this survey may belie those of Lin A ; Carrol ( 2000 ) , there are still many more cogent evidences from old surveies to back up the impression that revenue enhancement cognition has important influence on revenue enhancement conformity be havior ( Tan A ; Chin-Fatt, 2000 ; Fallan, 1999 ; Mustafa, 1996 ; Eriksen A ; Fallan, 1996 ; Jackson A ; Milliron, 1989 ) . There is a demand for farther surveies to be conducted in order to analyze cognition factor on revenue enhancement conformity behavior, particularly among taxpayers who do non have formal cognition at instruction establishments. Surveies by Tan A ; Chin-Fatt ( 2000 ) , and Jackson A ; Milliron ( 1989 ) presumed that there would be low revenue enhancement conformity among taxpayers if their cognition and experience about revenue enhancement is low. Therefore, revenue enhancement authorization ( IRBM ) should be after to get the better of the job of revenue enhancement equivocation by heightening sophistication programmes, either through formal instruction or otherwise.

Interface by which a module Essay Example

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Development of School Software 1.0 INTRODUCTION This Test Plan has been written to communicate the school easy software development and testing procedures with the client. It includes the objectives, scope, testing methods, schedule, risks, and approach. This document will clearly identify what the test deliverables will be and what is deemed in and out of scope. 2.0 OBJECTIVES AND TASKS The School Easy is a school grade and day to day management tool used to let the school and teachers communicate with their students. This software is a new product written with Java to be platform independent. The Greater Software is responsible for testing the product and ensuring it meets the clients needs. 2.2 Tasks The initial phase of this project will deliver School Easy software with functionality to the client so they can create and store the results from the alpha tests. These result will allow Greater Software to improve the updated versions of the software. 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It also must provide a written contract that the piece of code must assure. It is basically done before integration after Code and Debug development. Participants: Examiners, Programmers, Teachers Methodology: The test will be conducted in the classroom setting while the feedbacks are sent to programmers with error messages. Definition: System Integration Testing(SIT) is a black box testing technique that evaluates the systems compliance with specified requirements. It is usually performed on a subset of the system while system testing is performed on a complete system and is preceded by the user acceptance test (UAT). It can be performed with minimum usage of testing tools, verified for the interactions exchanged and the behavior of each data field within the individual layer is investigated. After the integration, there are three main states of data flow: Data state within the integration layer Data state within the database layer Data state within the Application layer Participants: Examiners, Programmers, Teachers Methodology: Programmers will write codes according to the specification established by the clients requirements. There are four different system integration test techniques: Top-down Integration Testing Bottom-up Integration Testing Sandwich Integration Testing Big-bang Integration Testing Definition: Performance testing, a non-functional testing technique performed to determine the system parameters in terms of responsiveness and stability under the various workload. Performance testing measures the quality attributes of the system, such as scalability, reliability and resource usage. Participants: Examiners, Programmers, Teachers Methodology: Programmers will write codes according to the specification established by the clients requirements. There are four different Performance Testing Techniques: Load testing It is the simplest form of testing conducted to understand the behavior of the system under a specific load. Load testing will result in measuring important business critical transactions and load on the database, application server, etc., are also monitored. Stress testing It is performed to find the upper limit capacity of the system and also to determine how the system performs if the current load goes well above the expected maximum. Soak testing Soak Testing also known as endurance testing, is performed to determine the system parameters under continuously expected load. During soak tests, the parameters such as memory utilization are monitored to detect memory leaks or other performance issues. The main aim is to discover the systems performance under sustained use. Spike testing Spike testing is performed by increasing the number of users suddenly by a very large amount and measuring the performance of the system. The main aim is to determine whether the system will be able to sustain the workload. Definition: User acceptance testing, a testing methodology where the clients involved in testing the product to validate the product against their requirements. It is performed at client location at developers site. UAT is context dependent and the UAT plans are prepared based on the requirements and not mandatory to execute all kinds of user acceptance tests and even coordinated and contributed by the testing team. Participants: Accountants, Programmers, Students, Teachers Methodology: The acceptance test cases are executed against the test data or using an acceptance test script and then the results are compared with the expected ones. 4.5 Batch Testing Batch Testing of the software will be done as needed base. Definition: Regression testing is the selective retesting of a system or component to verify that modifications have not caused unintended effects and that the system or component still works as specified in the requirements. It makes use of specialized tools to control the execution of tests and compares the actual results against the expected result. Usually, regression tests, which are repetitive actions, are automated. Testing Tools not only help to perform regression tests but also helps us to automate data set up generation, product installation, GUI interaction, defect logging, etc. For automating any application, the following parameters should be considered. Data-driven capabilities Debugging and logging capabilities Platform independence Extensibility Customizability E-mail Notifications Version control friendly Support unattended test runs Participants: Accountants, Examiners, Teachers Methodology: Typically, there are 4 test automation frameworks that are adopted while automating the applications. Data Driven Automation Framework Keyword Driven Automation Framework Modular Automation Framework Hybrid Automation Framework 4.7 Beta Testing Definition: Beta testing is also known as user testing takes place at the end users site by the end users to validate the usability, functionality, compatibility, and reliability testing. Beta testing adds value to the software development life cycle as it allows the real customer an opportunity to provide inputs into the design, functionality, and usability of a product. These inputs are not only critical to the success of the product but also an investment into future products when the gathered data is managed effectively. Participants: Accountants, Examiners, Programmers, Students, Teachers Methodology: There are a number of factors that depends on the success of beta testing: Test Cost Number of Test Participants Shipping Duration of Test Demographic coverage Task Name Start Finish Effort Comments Test Planning Review Requirements documents Create initial test estimates Staff and train new test resources First deploy to QA test environment Functional testing Iteration 1 Iteration 2 deploy to QA test environment Functional testing Iteration 2 System testing Regression testing UAT Resolution of final defects and final build testing Deploy to Staging environment Performance testing Release to Production

Muhammed Ali Essay example -- Biography Biographies Cassius Clay

Muhammed Ali   Ã‚  Ã‚  Ã‚  Ã‚  In some people’s eyes Muhammed Ali is the greatest boxer ever. He was even classified as the greatest athlete in the 20th century by Sports Illustrated. He was the first to win the heavyweight title three times. He was a worldwide entertainer, and millions of people enjoyed watching his style. He was also very controversial because of his religious beliefs, his name change from Cassius Clay to Muhammed Ali and his refusal to fight in the Vietnam War. Muhammed Ali grew up in Louisville, Kentucky but he was known as Cassius Clay. He lived a normal life until the age of twelve when his bicycle was stolen during a local convention of the Louisville Service Club. Clay wanted to report the crime and went to find a police officer. He found Joe Martin, an officer and a boxing coach at the Columbia Gym . Clay told Martin â€Å"I’m going to whip the person who stole my bike.† Martin then proceeded to tell Clay that if he wanted to do that he should come to the gym and learn how to fight properly. Clay was a small man when he started boxing as an amateur; he weighed only eighty-nine pounds. Clay would soon become the man to see at the Columbia Gym. Joe Martin’s wife said that Clay was an overall nice guy. He was polite and always did what he was asked to do. He carried his Bible with him all the time, read when he could, and loved it. Throughout his amateur career and high school, Clay worked at the Nazareth College Lib rary. Clay also was viewed as a kid obsessed with boxing. Clay got bigger and stronger as his talents grew. Sometimes, to keep in shape, Clay would race the city buses to school. Bettie Johnson, a school counselor said â€Å"Clay wasn’t a good student, and if he had not been a boxer, he would not have stood out in any way but he went to school like he was supposed to.† Clay never had any problems with his attitude in school, but as a senior he wrote a paper about Black Muslims. Clay’s paper was controversial because his teacher was a conforming Christian and his ideas about separatism and blacks being super-assertive scared her. The teacher wasn’t going to pass Clay, but the principal said â€Å"the boy will not fail, because he’s going to be an outstanding boxer.† Clay was becoming a boxing phenomenon; the first newspaper article about him was published on October 27, 1957. By then Clay had been boxing for 3 years and was clearly the number on... ...man who views the world at fifty the same as he did at twenty has wasted thirty years of his life.† Since throwing his gold medal away in Rome, Ali had been gaining fame ever since. After retiring from boxing Ali has been doing charity work for his community in Louisville. In 1986, he was presented with the Ellis Island Medal of Honor for his lifetime achievements in promoting peace, unity, for his charitable donations and for sports. Ali is now the most recognized athlete throughout the world, and he was given the opportunity to light the Olympic flame at the 1996 summer Olympics in Atlanta. Also during those Olympics, Ali was given an exact replica of the gold medal he threw away many years ago. Muhammed Ali now has Parkinson’s disease, and is battling the disease every step of the way. He was appointed the spokesman for the National Parkinson’s Foundation where he brings pride, hope, and faith to others who also battle the disease.   Ã‚  Ã‚  Ã‚  Ã‚  Boxing fans now regard Muhammed Ali as a genuine artist of the sport and a legendary hero. Ali revitalized the sport and is known for more than just his boxing accomplishments. Muhammed Ali has changed forever what we expect a champion to be.