Table of content

Rules of subject verb agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-2 Kinds of tense Application letter Business proposal letter Order letter Inquiry letter Confirmation letter Resume Annual report sample Research paper sample Periodic report sample .....................................3 .....................................4 .....................................5 .....................................6 ..................................... 7 ......................................8 ......................................9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10-28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29-41 .......................................

RULES OF SUBJECT VERB AGREEMENT

Rule 1Two singular subjects connected by orornor require a singular verb.

Example: My aunt or my uncle is arriving by train today.

Rule 2Two singular subjects connected by either/ororneither/nor require a singular verb as in Rule 1.
Examples: Neither Juan nor Carmen is available. Either Kiana or Casey is helping today with stage decorations.

Rule 3When I is one of the two subjects connected by either/ororneither/nor, put it second and follow it with the
singular verb am. Example: Neither she nor I am going to the festival.

Rule 4When a singular subject is connected by orornor to a plural subject, put the plural subject last and use a plural
verb. Example: The serving bowl or the plates go on that shelf.

Rule 5When a singular and plural subject are connected by either/ororneither/nor, put the plural subject last and use
a plural verb. Example: Neither Jenny nor the others are available.

Rule 6As a general rule, use a plural verb with two or more subjects when they are connected by and.
Example: A car and a bike are my means of transportation.

Rule 7Sometimes the subject is separated from the verb by words such as along with, as well as, besides, or not.
Ignore these expressions when determining whether to use a singular or plural verb. Examples: The politician, along with the newsmen, is expected shortly. Excitement, as well as nervousness, is the cause of her shaking.

Rule 8The pronouns each, everyone, every one, everybody, anyone, anybody, someone, and somebody are
singular and require singular verbs. Do not be misled by what follows of. Examples: Each of the girls sings well. Every one of the cakes is gone. NOTE:Everyone is one word when it means everybody. Every one is two words when the meaning is each one.

Rule 9With words that indicate portionspercent, fraction, part, majority, some, all, none, remainder, and so forth
look at the noun in your of phrase (object of the preposition) to determine whether to use a singular or plural verb. If the object of the preposition is singular, use a singular verb. If the object of the preposition is plural, use a plural verb 1.

Examples: Fifty percent of the pie has disappeared.

Fifty percent of the pies have disappeared. Pie is the object of the preposition of. Pies is the object of the preposition. One-third of the city is unemployed. One-third of the people are unemployed.
Rule 10The expression the number is followed by a singular verb while the expression a number is followed by a
plural verb. Examples: The number of people we need to hire is thirteen. A number of people have written in about this subject.

Rule 11When either and neither are subjects, they always take singular verbs.
Examples: Neither of them is available to speak right now. Either of us is capable of doing the job.

Rule 12The words here and there have generally been labeled as adverbs even though they indicate place. In
sentences beginning with here or there, the subject follows the verb. Examples: There are four hurdles to jump. There is a high hurdle to jump.

Rule 13Use a singular verb with sums of money or periods of time.

Examples: Ten dollars is a high price to pay. Five years is the maximum sentence for that offense.

Rule 14Sometimes the pronoun who, that, or which is the subject of a verb in the middle of the sentence. The
pronouns who, that, and which become singular or plural according to the noun directly in front of them. So, if that noun is singular, use a singular verb. If it is plural, use a plural verb. Examples: Salma is the scientist who writes/write the reports. The word in front of who is scientist, which is singular. Therefore, use the singular verb writes. He is one of the men who does/do the work. The word in front of whois men, which is plural. Therefore, use the plural verb do.

Rule 15Collective nouns such as team and staff may be either singular or plural depending on their use in the
sentence. Examples: The staff is in a meeting. Staff is acting as a unit here. The staff are in disagreement about the findings. The staff are acting as separate individuals in this example. The sentence would read even better as: The staff members are in disagreement about the findings. 2

Kinds of tenses :

Simple Past is a form of the verb that shows the action took place in the past. Example: Mark danced yesterday. Simple Present is a form of the verb that shows the action takes place in the present. Example: Mark dances every day. Simple Future is a form of the verb that shows the action will take place in the future. Example: Mark will dance tomorrow. Past Progressive is a form of the verb that shows the action was in progress at some time in the past. Example: Mark was dancing yesterday at 8 o'clock. Present Progressive is a form of the verb that shows the action is in progress in the present. Example: Mark is dancing right now. Future Progressive is a form of the verb that shows the action will be in progress at some time in the future. Example: Mark will be dancing tomorrow at 8 o'clock. Past Perfect is a form of the verb that shows the action was complete before some time in the past. Example: Mark had danced before she came. Present Perfect is a form of the verb that shows the action was complete before the present. Example: Mark has already danced. Future Perfect is a form of the verb that shows the action will be complete before some time in the future. Example: Mark will have danced tomorrow by 9 o'clock. Past Perfect Progressive is a form of the verb that shows the action started in the past and continued until some point in the past. Example: Mark had been dancing for 2 hours before she was tired. Present Perfect Progressive is a form of the verb that shows the action started in the past and continued until the present. Example: Mark has been dancing for 3 hours without stopping! 3 March 8, 2012

Ms. Argie Dapat The Administrative Officer The Royal Thai Embassy in Manila Dear Mr. Dapat: Greetings! I am an Agriculture graduate of the Central Philippine Adventist College with several years of working experience gained from some of the Philippines reputable private firms, a non-governmental organization, and government. I am writing to apply for the position of an Agriculturist. This position particularly interests me because it would enable me to make full use of my administrative and organizational skills. I have well-developed and skilled person that can be very useful in carrying out the duties for the above-mentioned position. On top of these competencies, I adhere to a work ethic and can effectively interact with people across all levels of the organizational structure. I believe I can be an asset to your organization. My resume is enclosed with this cover letter. It shows my overall expertise and experience in the field. I would welcome the opportunity to discuss my suitability for the position and comply with your other requirements. Thank you very much and God bless. Sincerely, MARK CARTAGENA Applicant

Mark Cartgena

Regional Agriculturists, Western Visayas Philippines March 8, 2012 Mr. Ellan Joy Gabayeron Administrative officer, Department of Agriculture Philippines

Dear Mr. Gabayeron: We are here to submit an interesting business proposal wherein you will be able to approve the cost of fertilizer that will rise up to 20% of its original prize. We have done this for our past customers and would like to spread this message across our potential clients. We will review the entire current system that your organization. Then will give the remedies that can change the system and help you. We will help you in thinking the best prize of the fertilizer costs. We will help you in gathering data and surveys if my proposal is beneficiary or not.. I will give you a call once you go through this proposal. I hope we can work together which will be mutually beneficial to both of us. Yours sincerely, Mark Cartagena

March 8, 2012

Villa Mercedes Marketing 241 Aquino st, Quirno, Isabela

Dear Mrs. Gonzales:

Greetings This letter is for formal confirmation about the verbal order that we had last (date). This is to confirm your acceptance communicated to you on the said date. As you note, enclosed here is the copy of our purchased order including the terms and conditions of the deal. We shall expect the delivery of merchandise on or before the agreed date. That is unless we receive objection within (grace period) of your receipt of this order. Thank you.

Sincerely,

Mark Cartagena

Mark Cartagena Central Philippine Adventist College, Murcia Negros Occ. January 2, 2011 Jane Smith, Executive Director Xavier Foundation 555 S. Smith St. Washington, D.C. 22222 Dear Ms. Smith, I am writing to inquire whether the Xavier Foundation would invite a proposal from the Virtual Community Group, Inc., requesting an investment of $50,000 per year over two years to support our Enterprise 2000 initiative. This grant would provide part of the funds needed for us to train at least 1200 low-income entrepreneurs in rural New Hampshire in the computer skills they need to create sustainable businesses as we enter the twenty-first century. Your literature indicates that the Xavier Foundation is searching for innovative ideas to improve the lives of the rural poor; we believe Enterprise 2000 falls well within your area of interest. Information technologies are a promising solution to one of the primary obstacles facing the small rural enterprise: the geographic distances which inhibit networking with other businesses, and which segregate them from a larger marketplace. The Internet and other networks are now making it possible for entrepreneurs even in the most remote locations to communicate and do business on a region-wide, national, or even international basis. Working in conjunction with other organizations, Enterprise 2000 gives program participants technical skills training adapted to individual need; and, in collaboration with organizations which recondition and redistribute used computers, we also assure that they obtain the necessary computer hardware, at low or no cost. We believe that broadly-implemented technical skills programs such as Enterprise 2000 have the potential to transform the lives of many struggling entrepreneurs, and change the economic landscape of impoverished rural communities. Unlike many poverty alleviation initiatives, all of the Virtual Community Group programs are predicated on the assumption that these entrepreneurs already have 90% of what it takes to compete in the marketplace -- intelligence, ambition, initiative, and talent. After two years of experimentation and program development, the Virtual Community Group has fashioned a superb, easily replicable model in Enterprise 2000, and established a high degree of credibility among community groups, policy makers, and funders. With your support, we can make that 10% difference in the lives of these hard-working people and the future of our rural communities Sincerely, Mr. Mark Cartagena 7

March 8, 2012 Dear Ms. Fiona Wills, We are pleased to convey that you have completed three months of probation period successfully and the Management has taken the unanimous decision to make you a permanent employee of Morpheus Creative Advertisements. In view of your satisfactory performance, you have been confirmed at the position of Assistant Creative Head at Morpheus Creative Advertisements with effect from 01/02/2010. Your salary has been revised to $15,000, with effect from your date of confirmation. You will receive your salary on or before the 2nd of every month. As mentioned in the appointment letter, your salary will be revised after the completion of one year and will be based on your performance. All other terms and conditions mentioned in the appointment letter will remain the same. Please signify your acceptance of the terms and conditions by signing this confirmation letter and returning it to me at the earliest. If you have any doubts or queries, do not hesitate to discuss it with your manager or supervisor. Morpheus Creative Advertisements congratulates you on your confirmation and wishes you well in your position. Sincerely, Mark Cartagena Managing Director 8th March 2012 I hereby accept the company's terms and conditions mentioned above and also confirm the position of Assistant Creative head from 1st February 2012.

Signed:

mark Cartagena
8

Date: March 8, 2012

Mark Cartagena
Sta. Teresa, Jordan, Guimaras (433) 589-5646 markcartagena@yahoo.com

EDUCATION
ELEMENTARY Sta. Teresa Elementary School (BATCH 2004-2005) __honor student __Athlete of the year (regional level volleyball elementary division) __vocal solo champion (provincial category) HIGH SchoolTrinidad V. Canja Sta. Teresa National High School (TVC-STNHS) BATCH 2008-2009 __Athlete of the year COLLEGE Central Adventist College Bachelor of Science in AGRICULTURE Major crop Science BATCH 2013

EXPERIENCE
2006 2007 2008 2009 SUMMER ASSOCIATE Research, segmented and targeted a market for fixed wireless internet PIANO LESSON YOUTH LEADER SUMMER CLASS Teaching musical instrument Teaching choral Piano tutorial Teaching woodwind instrument summer class PAINO LESSON (up grading)

2010 2011

INTEREST
Playing volleyball, playing badminton, cooking, reading books, reading bible, gardening, playing table tennis, surfing the net, and swimming.

APPENDIX D

ANNUAL REPORTET HANDBOOK NO. 407

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TAX PERFORMANCE SYSTEM APPENDIX D ANNUAL REPORT TAX PERFORMANCE SYSTEM ANNUAL REPORT FOR 1995 SECTION I E X E C U T I V E S U M M A R Y

The TPS review assessed the quality of the UI Tax Operation in each of the Explain which tax functions major tax functions using the following methodologies: were reviewed and the methodologies used ! Computed Measures Specific indicatorsfor Status Determinations, Report Delinquency, Collections and Field Audit were compiled to assess timeliness and completeness. ! Program Reviews Systems Reviews: The internal controls and quality assurance systems of each tax function were examined. Acceptance Samples: Small samples were examined from each tax function to confirmthat controls and quality assurance systems were working effectively to produce accurate outputs. ! Methods Surveys Information was gathered on the State's methods and procedures to:facilitate and promote employer identification and registration; resolve delinquencies; promote voluntary payment compliance; and manage and control Accounts Receivable. D - 4 R 12/00 ET HANDBOOK NO. 407

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TAX PERFORMANCE SYSTEM APPENDIX D ANNUAL REPORT Provide Synopsis of What Was Found in Each Area Indicate whether Acceptance Sample passed or failed the review Identify strengths and weaknesses If no risk was found, say so FINDINGS AND CONCLUSIONS Status Reasonable assurance of quality was confirmed for Status Determinations and Status Posting functions. The Acceptance Samples for New, Successor, and Inactivation Determinations all passed the review which validated the effectiveness of the internal controls. The Systems Review, however, did identify a potential risk in the Status successor area. The Computed Measures indicated that both New and Successor Status Determinations were completed in a timely manner. The percentages for New Status determinations were 81.2% made within 90 days and 99.3% in 180 days. The percentages for Successor Status determinations were 89.3% made within 90 days and 99.7% in 180 days. Cashiering Reasonable assurance of quality was confirmed for the Cashiering function. The Systems Review verified the existence of the necessary internal controls, and no risks were identified. The Acceptance Sample cases all passed, and the three verification tests also passed, which validated the effectiveness of the internal controls. Report Delinquency Reasonable assurance of quality was confirmed in this function. The Program Review findings indicated that all internal controls were present and operating effectively. The absence of risks in the Systems Review was consistent with no errors found in the Acceptance Sample cases.

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TAX PERFORMANCE SYSTEM APPENDIX D ANNUAL REPORT Examine and discuss trend indicated by Computed Measures Remember to include Computed Measures findings when assessing quality Discuss effect of any trend that may be revealed by Computed Measures Report Delinquency (cont.) The Computed Measures indicated that the State is doing very well in securing and resolving report delinquencies. The State had 91.7% of the contribution reports filed timely; 94.1% of reports were secured by the end of the following quarter; and 99.1% of reports were secured or resolved within 180 days. Collections In the Collections function, the Systems Review findings indicated that all internal controls were present and the Acceptance Sample cases verified that the collection procedures were being adhered to; however, the findings from the Computed Measures indicated that the State was not effective in managing accounts receivable. The Computed Measures imply that the State is experiencing problems in collecting past due taxes. The percent of contributory employers making timely payments (Indicator 1) was 91.1%, the turnover of receivables (Indicator 2) was 1.3%, the percent declared uncollectible (Indicator 3) was 0.6%, and the percent of unpaid contributions/reimbursements due (Indicator 4) was 7.4%. These percentages indicate that the SESA may not be collecting tax dollars past due in a timely manner, and is not currently reducing the overall level of accounts receivable which has been static for the past three years.

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TAX PERFORMANCE SYSTEM APPENDIX D ANNUAL REPORT If problems were found, say so however... point out any actions being taken to remedy problem areas Identify areas of strength If an inconsistency exists between Systems Review and Sampling, explain it Field Audit Reasonable assurance of quality was not confirmed for the Field Audit function. The Systems Review identified a risk in the recording of transactions and events. This lack of documentation has been addressed since the TPS Review, and refresher training for all field auditors is planned for the near future. Due to the actions being taken to correct this weakness, a marked improvement is anticipated by the time the next TPS review takes place. The results of the three computed measures indicated overall, that the State has managed the field audit program well for the review year. The percent of change in total wages audited was 14.3%, the audit penetration rate of 2.8% exceeded the DOL penetration level requirements, and the percent of total wages audited was 4.0% Account Maintenance Reasonable assurance of quality in the Account Maintenance function was confirmed for all areas except in Employer Debits/Billings. The Systems Reviews conducted for Contribution Report Processing, Employer Credits/Refunds, Benefit Charging, and Employer Tax Rates indicated that all necessary controls were present; and the Acceptance Samples for these areas validated the effectiveness of those controls. The Systems Review conducted for Employer Debits/Billings also revealed no risks, and indicated that all internal controls were present; however, the Acceptance Samples cases identified errors in billing employers properly. The contributing factors were subsequently identified, and actions have been taken to resolve this problem.

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TAX PERFORMANCE SYSTEM APPENDIX D ANNUAL REPORT Identify any systemic problem areas and note actions under consideration Also highlight any findings that appear exemplary In developing suggestions for improvements, examine the Methods Survey data of other States with high scoring Computed Measures For details on other States' procedures & tools, contact your Regional partner Global/Systemic or Other Miscellaneous Findings In conducting the Systems Reviews for the various tax functions, a lack of written procedures was found to exist in several functions. The Tax Unit staff has been advised of these findings, and they are taking steps to work with the Technical Support unit to write procedures for these functions as time and money permit. Exemplary Findings An exemplary practice was identified in the Account Maintenance function for Benefit Charging. The State's automated system reconciles each benefit check by individual social security number to each employer's account attached to the claim. This reconciliation is performed daily. Such a control assures the State that all benefits paid are accurately allocated to the proper employer's account or to the general pool account. RECOMMENDATIONS Collections It is recommended that the Collections Unit implement additional procedures and/or tools to more effectively manage accounts receivable. E. g., immediate lien filing for chronic employers and automated lien filing for accounts over 60 days old.

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TAX PERFORMANCE SYSTEM

APPENDIX ANNUAL REPORT Many times, the State's own tax staff will have the best solutions At times, the ADP staff may have to be involved Don't overlook simple solutions If problems are identified that fall outside the scope of TPS's review - still bring it to the State administrator's attention RECOMMENDATIONS (cont.) Field Audit In the Field Audit unit, refresher training should be provided to assure that all field auditors are aware of the documentation requirements. A review system should be implemented to assure that the audits are meeting the documentation requirements. Audits completed by auditors who are more prone to err may require more extensive review. Account Maintenance (Employer Debits/Billings) The computer program for employer billings needs to be modified to reject contribution reports not properly prepared for the scanner. Clarification to the written procedures needs to be provided to notify all staff that black #2 pencils should be used in preparing reports for the scanner. The supervisor of this unit could consider implementing a review to assure that staff is properly completing the reports to be scanned. Global/Systemic and Miscellaneous The Tax staff should take steps to begin the process of writing procedures for each unit where a risk was identified in the area of recording information and instructions. Other Outside the scope of the TPS Review in Cashiering, a nonsufficientfunds check was discovered on a claims overpayment that had been charged back to the Benefit Payment Account, but had not been added back to the amount of the claimant's overpayment. The Benefit Payment Control Unit was notified and the procedures were amended to prevent future problems of this type. D - 9 R 12/00 16

TAX PERFORMANCE SYSTEM ANNUAL REPORT FOR 1995 SECTION II DETAILED REPORT FOR EACH FUNCTION STATUS Findings from Computed Measures indicated that both New and Successor Status Determinations were completed in a timely manner and have continued to improve. Reasonable Assurance of accuracy was found in all categories of Status Determination and Posting Newly established accounts, Successors and Inactivations/Terminations. Computed Measures Findings: Indicator established from the last day of the quarter in which the account first became liable: 1993 1994 1995 80.3% 1. Percent of Status Determinations of newly accounts made within 90 days 80.6% 81.2% D - 12 R 12/00 17

ET HANDBOOK NO. 407 TAX PERFORMANCE SYSTEM APPENDIX D ANNUAL REPORT If the unit is strong in an area, say so Attempt to identify and evaluate any trends Computed Measures Findings (cont.) Indicator lished accounts made within 180 days from the last day of the quarter in which the account first became liable: 1993 1994 1995 98.2% Indicator accounts made within 90 days from the last day of the quarter in which the account first became liable as a Successor: 1993 1994 1995 85.6 Indicator accounts made within 180 days from the last day of the quarter in which the account first became liable as a Successor: 1993 1994 1995 89.6 The percent of Status Determinations completed for both New and Successor employers indicated that the State is doing very well. During the past two years, emphasis has been placed on the timely completion of Successor Determinations and it is evident that there has been a positive effect on performance. 2. Percent of Status Determination of newly estab98.7% 99.3% 3. Percent of Status Determinations of Successor 87.3% 89.3% 4. Percent of Status Determinations of Successor 99.7% 99.7% D - 13 R 12/00 18

TAX PERFORMANCE SYSTEM ANNUAL REPORT Program Review Findings: Reasonable Assurance of accuracy was confirmed in all three Acceptance Samples. The Status New Determination and Status Inactivation/Termination Acceptance Samples passed the review with no failing cases. Although all categories of Status Acceptance Samples passed, some weaknesses in the Successor function were identified in the Systems Review. These weaknesses indicate a need for written procedures and instructions to be updated, a need for improvement in documentation of investigative procedures and a more systematic review of completed Successor Determination work. The Successor Determination Acceptance Sample passed 58 of the 60 cases. (There is "reasonable assurance of accuracy" if two or fewer samples fail sampling review.) The two failing cases contained no evidence or documentation that fact-finding investigations had been conducted. The SESA procedures require a thorough investigation before making a Successor Determination, and such fact-finding is required to be documented. In connection with this lack of documentation of fact-finding, Systems Review risks were identified in the following categories: ! Recorded instructions - Successor instructions in the operating manual did not spell out current investigative fact-finding requirements. ! Training - No back-up training for employees in the Successor area. ! Recording of Transaction and Events - Documentation is not being maintained to support that fact-finding procedures are being followed. D - 14 R 12/00 19

TAX PERFORMANCE SYSTEM APPENDIX D ANNUAL REPORT Explain any inconsistency between Systems Review and Acceptance Sample findings When recommending improvements, explain the material effect the risk has on the tax system It is suggested that recommendation are developed with input from State tax staff and Regional staff Program Review Findings: (cont.) ! Review of Completed Work - No systematic review of Successor Determinations is currently being conducted. The overall passing of the Successor Acceptance Sample when risks were identified during the Systems Review seems to be directly related to a knowledgeable, long-time employee who makes Successor Determinations; however, complete reliance on the presence of long-time employees to overcome the lack of controls poses a risk because an employee could retire, become ill or otherwise become unavailable. Improvements are recommended in all the areas where risks were identified because inaccurate Successor Determinations can result in lost revenue to the SESA's trust fund. Recommendations: ! Implement a plan to periodically update the operations manual to ensure that recorded instructions are current (particularly in the Successor area). ! Describe the proper fact-finding procedures required for making successor determinations, and include the level of documentation required to substantiate that fact-finding was conducted. ! Institute a "back-up" training program in the Successor area. ! Institute a systematic review of completed Successor Determinations to ensure that all procedures have been followed. D - 15 R 12/00 20

TAX PERFORMANCE SYSTEM APPENDIX D ANNUAL REPORT Take into account both the Computed Measures and Program Review findings. COLLECTIONS In the Collections function the Systems Review indicated that all controls were present, and the Acceptance Sample cases verified that the State's procedures for collection activities were being followed. State may be experiencing some problems in managing the Accounts Receivable. Computed Measures Findings: Indicator 1. was as follows: 1993 1994 1995 Contr Reimb Indicator 2. and declared uncollectible compared to tax due) for the past three years was: 1993 1994 1995 Contr. Reimb. Indicator 3. as follows: 1993 1994 1995 Contr. Reimb. The Computed Measures, however, indicated that the The percent of employers making timely payments 90.6% 91.0% 91.1% 98.1% 98.3% 98.4% The turnover ratio (ratio of receivables liquidated 1.4% 1.3% 1.3% 1.7% 0.6% 1.6% The percent of tax due declared uncollectible was 0.5% 0.8 0.6% 0.2% 0.1% 0.5% D - 16 R 12/00 21

ET HANDBOOK NO. 407 APPENDIX D TAX PERFORMANCE SYSTEM ANNUAL REPORT Computed Measures (cont.) Indicator 4. The percent of unpaid contributions/reimbursements due (the percent of accounts receivable at end of the report period compared to tax due) was: 1993 1994 1995 Contr. 7.2% 7.3% 7.4% Reimb. 3.4% 3.4% 3.1% These measures indicated that voluntary payment compliance, the turnover ratio, and the amounts declared uncollectible have remained constant; however, the amount of unpaid contributions has continued to increase. The collection tools currently utilized by the State in collecting past due money should be examined for effectiveness. Program Review Findings: All internal controls in the Collections function were found to be in place, and the Acceptance Sample cases validated that the procedures were being followed. Thus reasonable assurance that all State collection procedures were being followed was confirmed, however, the Computed Measures indicated that accounts receivable were not being reduced in a timely and efficient manner. Improvements are needed in the collections procedures. The tools currently available to the collections unit should be re evaluated, with consideration given to implementing other, more effective methods to collect accounts receivable. D - 17 R 12/00

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TAX PERFORMANCE SYSTEM APPENDIX D ANNUAL REPORT Utilize Methods Survey information from other States to develop ideas for recommendations Recommendations: ! Continue evaluation of the tools and procedures of States X, Y and Z (whose Computed Measures data indicate a more efficient and/or effective management of their accounts receivable). ! Implement additional collection procedures and/or tools where warranted, and where such implementation is feasible. Examples of collection tools that should be considered for implementation follow: 1. Develop criteria to identify "chronic" employers and require immediate lien filing and involuntary collection actions for these employers. 2. Program computer to create a Notice of Tax Lien document for any unpaid liability that is 60 days old. In the interim, institute manual suspense system to have tax liens initiated when liability is 60 days old. D - 18 R 12/00 23

ET HANDBOOK NO. 407 TAX PERFORMANCE SYSTEM APPENDIX D ANNUAL REPORT FIELD AUDIT Reasonable assurance of quality could not be confirmed in the Field Audit program as five of the Acceptance Sample cases failed. The Computed Measures, however, indicated that the State did exceed the DOL audit penetration level requirements and performed well in total wages audited and in percent of change in total wages audited. Computed Measures Findings: Indicator 1. 1993 1994 1995 1.6% Indicator 2. 1993 1994 1995 4.3% Indicator 3. 1993 1994 1995 1.2% Percent of change in total wages resulting from audits: 11.6% 14.3% Percent of contributory employers that are audited: 2.6% 2.8% The percent of total wages audited: 2.0% 4.0% D - 19 R 12/00

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ET HANDBOOK NO. 407 TAX PERFORMANCE SYSTEM APPENDIX D ANNUAL REPORT Computed Measures Findings (cont.) The percent of change found in audits (Indicator #1) for the last three years has shown a significant increase. This is attributable to a more in-depth search for unreported and misclassified wages, and the targeting of employers for audit using the State's modified IRS 1099 information exchange program. The second indicator reflects that the State has exceeded the required DLA penetration rate of 2.0%. The third indicator, percent of total wages audited, has increased during the past 3 years because emphasis is no longer being placed on auditing small employers, and due to the ESM's requirement that one percent of all audits must be large employers. Program Review Findings: Reasonable Assurance of quality could not be confirmed in the Field Audit function. The Systems Review revealed that field auditors have not received any form of refresher training. Such training is needed to assure that field auditors are skilled in conducting tests of employer payroll systems, examining the proper employer records, drawing the proper conclusions in their search for misclassified workers, and in providing adequate documentation in their audits. Risks were identified in the following categories: ! Training - The State has no provision for refresher training for the audit program. ! Recording of Transactions and Events - Adequate documentation is not being provided by the field auditors. The risks identified were supported by the failure of the Field Audit Acceptance Sample. Five of the 60 Field Audit Acceptance Sample cases failed. Two cases failed because the verification of the payroll posting system was not completed from a source document. Three Cite specifically why each case cases failed due to inadequate documentation regarding a search for failed. misclassified employees and hidden wages. D - 20 R 12/00 25

TAX PERFORMANCE SYSTEM APPENDIX D ANNUAL REPORT If improvements have been made, say so. If other States have successful procedures in place, consider noting them as recommendations. Program Review Finding (cont.) Even though five of the Acceptance Sample cases failed, the Field Audit Program showed vast improvement over last year's review when 38 out of 60 cases failed. This improvement is due primarily to the revisions to the Field Audit Manual, update of the Field Audit forms, and a cursory review of all field audits. Recommendations: ! Initiate refresher training courses for all field auditors. ! Ensure that field auditors provide supporting documentation for tests of employer payrolls and when searching for misclassified workers. ! Institute a review system whereby all audits are equally subject to review and also review a greater number of those audits completed by auditors who have not yet exceeded a predetermined experience level or whose error rate exceeds a predetermined level. ! Consider State X's process of utilizing peers to review the quality of completed field audits. D - 21 R 12/00 ET HANDBOOK NO. 407 26

TAX PERFORMANCE SYSTEM APPENDIX D ANNUAL REPORT Explain any inconsistencies Show the problem's impact on the tax operation ACCOUNT MAINTENANCE (Employer Debits/Billings) Reasonable assurance of quality could not be confirmed in the Account Maintenance function for processing employer debits and/or billings. Program Review Findings: The Systems Review for Employer Debits/Billings was completed without identifying any risks; however, of the 60 Acceptance Samples cases, three were found unacceptable which caused the entire sample to fail the review. Investigation showed this inconsistency directly related to: 1) the interpretation of the written procedures for preparing reports for scan posting to the computer; and 2) the programming of the computer system. Both factors center around the second line in the "for Dept Use Only" box on the report forms. This line contains four blocks. Procedures require staff to darken one of these blocks, depending on what category the report falls into. Review of the actual report forms showed the correct block had been identified, but only partially darkened, and with a light blue pencil mark. These employers should have been issued a billing that included the 10% late payment penalty and shown the liability as immediately collectable. However, in all 3 cases, the computer had treated them as "signed with full payment" reports. Under this category, the computer issued a billing which allowed an additional 30 days to pay the liability without penalty. This type billing prevents the Department from pursuing involuntary collection for 35 days. D - 22 R 12/00 27

TAX PERFORMANCE SYSTEM APPENDIX D ANNUAL REPORT Describe the effect of the problem area Program Review Findings (Cont) The procedures were explicit about which block to mark for each category and these procedures had been reviewed and approved by ADP staff as current, accurate and complete. However, the procedures did not address the color the pencil to be used, or expressly specify that the entire block must be darkened. The above factors were compounded by the programming which did not allow for the computer not being able to "see" a mark on the block line. When this happened, the computer would treat the unpaid report as an error in computation report and issue the billing previously described. Erroneous billings can cause: significant reductions in penalties that should be imposed; a slowdown of action against employers who otherwise meet the criteria for immediate collection actions; inequity for the vast majority of the employer community who pay payroll taxes timely. Recommendations: ! Immediate use of black #2 pencils in all units preparing reports for computer scanning. ! Instruct first level supervisors to include a cursory review of the size and darkness of the marks in this line on the report when reviewing staff's work for completeness and accuracy. ! Clarify the written procedures to make it clear that the block must be completely darkened and specify use of the correct pencil. ! Modify programming of the computer so that if the computer can't "see" a mark on the block line, that it will post the report to "error suspense" for follow up by the staff of this unit.

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Topic: Comparing stereotypes of Anglo-Australian, Arab and Asian people on the dimensions of competence and warmth.
Abstract
Arab, Asians and Anglo Australians are examined across stereotypes and dimensions of competence and warmth. Stereotyping is an automatic response and is present even though the subject denies it consciously according to John Divido. The study across a population of 223 Anglo Australian individuals established a clear bias against Asians and Arabs on both the dimensions of competence and warmth. Surveys conducted along attributes of intelligence, education and likeability clustered around these two dimensions of warmth and competence for almost all representative social groups. It was also established that competence and warmth are inversely related and increase in one attribute leads to decrease in the other dimension. Further external or outgroups are generally perceived as lower in competence than ingroups. Also persons lower in social strata are perceived as higher in warmth while those higher in competence are perceived as lower in warmth.

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Introduction
This report aims at establishing linkage between stereotypes three primary nationals of Arabs, Asians and Anglo Australians of cross cultural dimensions of competence and warmth. Stereotyping is automatic, even when one is consciously not trying to categorize other individuals, mostly on the basis of sex and race, according to John Divido, a Professor of Psychology (Stossel & Kendell, 2006). Stereotyping

classification is automatic and almost involuntary, children start having preconceived notions about people different from themselves almost probably the cultural upbringing and peers coerce decision making and we end up stereotyping without even being aware of it. Harvard University Implicit Association Test measures racial bias when pictures of white and colored faces are flashed with random words that have positive and words with negative connotation and the test designers claim that the test brings out what is in the subjects subconscious (Stossel & Kendell, 2006). Stereotypes Susan and Amy from Princeton university (Susan et. al 2002) and other researchers have argued that stereotypical dimensions 2

can be modeled by the attributes of competence and warmth high warmth and low degree of competence show paternalism whilst

contra high competence with low warmth show enviousness. Distinct emotions from piteousness to outright contempt fall along these scales while status consciousness is predictable with higher degrees of competence and similarly competition precludes low degree warmth (Susan et. al 2002).

Survey Conducted
A survey to conduct perception of Australians to Anglo Australians, Asians and Arabs was conducted along the attributes of competence and warmth with the perceptions about education, industriousness, strength, intelligence, success and wealth were clustered to converge to competence while warmth was constituted of perceived quality of being considerate, kindness, friendliness, being warm, trustworthiness and likeability. Each of these attributes had eight gradations to demonstrate from maximal demonstration of the attribute to being antithesis of that respective attribute. Using a population of 223 individuals (126 females and 97 males) the survey was filled out and analyzed. Table 1. Means for warmth and competence dimensions for the 3 ethnic groups. AngloAustralian Competence Mean 3.37 Asian 3.07 Arab 4.26

SD Warmth Mean SD

.99 3.37 .97

.92 4.58 1.16

1.25 5.69 1.27

** Look at your questionnaire to see that a low score on these scales means higher competence or higher warmth ratings. Stereotypes There is a significant bent or skew ness towards AngloAustralians on both the dimensions of Warmth and Competence, bringing out the bias as identified earlier by John Divido. Another study by Karen & Edwin (1997) on the stereotypes of competence and morality was conducted across six eastern European nations. This study intended to assert distinction between morality and competence. An interesting observation about ingroup and outgroup is append aged. Apparently the ingroup tend to perceive themselves along the competence scales while leaving the morality scales to be exclusively reserved for the outgroups this parlance can be compared as analogous to actor observer relationship where ingroup are the actors and outgroups are the observers. The interplay of cross cultural and cross national stereotypes comes into play and is clearly highlighted as minority stereotypes are regarded from barely acceptable to partially acceptable with quite a strong bias and partiality for ingroup members. (Karen & Edwin, 1997) 3

Stereotyped Images of Minorities

Allport (Fiske et. al, 1999) describes how people have preconceived notions about Negros, Jews and other ethnic minorities. He gives an example of Aladdin, who is classified as lazy, playful and of poor parentage most respondents when questioned about possible heritage of such an individual would immediately classify Aladdin as Negro. Similarly the same attributes when applied to person perceived as of ones own kind is stereotyped in a different mien than if the same positive attributes applied to ones own are transmuted to one of the outgroup. Fiske et. al contend that two main types of stereotypes comprising of qualities of competence yet being cold and that of being warm yet being incompetent are central to many types of stereotypes. Again this analogy can be extended to Arab and Asian individuals who when viewed from Anglo Australian perspectives are minorities and susceptible to same considerations and treatments as above. Stereotypes 4

Dimensions of warmth and Competence

The dimensions of warmth and competence according to Fiske et. al represent earliest classic seminal work on person perception. Now personality traits which factor and cluster

around competence and warmth scale are converged to the respective dimension as competence could be composite of (intelligence, skillfulness, industriousness, determination, practicality and cautiousness). Stereotyping as mentioned earlier is a result of collective social, cognitive and motivational impulses and behavior that form the root of the bias and partiality that becomes later representative of the stereotype. Yet stereotype is not biologically inherited it is the socio cultural milieu and background that propel impulses and biases. The analogy could be abstracted to the legacy roles of communal homebody and

agentic breadwinner (Fiske et. al, 1999). Fiske also contends that status precludes perceptions of competence and warmth one may respect the high status groups (Asians, Jews, oil rich Arabs) but may not like them and yet may disrespect low income low status groups, but may have likeness, warmth or soft feelings towards them. Also liking and respect are two ends which seldom meet. Stereotypes may be tilting towards competence or warmth, both attributes of competence and warmth are reserved for ones own kind like in the case of our study Anglo- Australian were positively rated on both dimensions while Arabs and Asians respectively favored one end of the spectrum yet not the other one.

A survey conducted by Fiske et. al to test the hypothesis that survey respondents groups should fall into two clusters determined by their scores converging along competence attributes and warmth attributes. The people belonging to rich category, Asians, Jews and Northerners were perceived to be more competent than warm while retarded, blind, disabled, welfare recipients were classified as warm but not competent. Both Arabs indirectly and Stereotypes Asians and Anglo Australians fall into the first category. Further cluster analysis charted the survey respondents depicted below: as 5

(Fiske et. al, 1999). Along two dimensional space of competence against warmth and resulted in clear two clusters one low in competence and high in warmth and other vice versa as determined above ratifying our earlier results. (Fiske et. al, 1999).

Interdependence of Competence and Warmth

A study by Vincent Yzerbet (2005) examined the interdependence of competence and warmth dimensions and the perception that irrespective of status of the person the high status group of a person is considered equipped with higher levels of competence and further higher levels of warmth. Lower status strata have inferiority complex built into their mien about themselves and about their group as a whole as lower in competence whilst considering higher status strata as being higher on competence scales, similarly on the other side higher status persons perceived lower status strata as being higher on warmth scale. This attribution Stereotypes is more prevalent in groups of the representative persons rather than in individual members of the concerned group (Vincent et. al, 2005). This aspect is interesting as it seems that generally people from own background consider themselves to be higher in 6

competence and warmth and if higher perceived or otherwise status can be attributed then the other or external groups will be perceived as lower in competence with the supposition that increase in warmth is consequential to relegation in social status. The stereotypical perceptions also extend into medical and healthcare professionals. A study by Sarah Hean et. al (2006) confirmed that budding students arrive at university with preconceived stereotypical perceptions. Social workers, nurses were rated high on interpersonal qualities while doctors were rated higher on academic abilities. Such perceptions may have a large role in future team building and interactions amongst the respective staff members Sarah Hean et. al (2006). This presence of stereotype perceptions even amongst professionals confirm that even if professional have preconceived notions and stereotypes than ethic minorities Asians and Arabs will be also viewed with cultural bias even though it may not be acknowledged consciously these biases will have a very strong role to play in decision making and interactions with other minorities in Anglo Australian dominant settings. In a study by Salzman, Michael (2000) multicultural competency intervention is presented. Multicultural training is essentially becoming aware of ones own biases by becoming cognizant of the existent cultural differences and influences of

cross cultural interactions and bi directional nature of training in a supportive environment that acknowledges and relates to the personal experiences and changes through appropriate counseling and training Salzman, Michael (2000).

Stereotypes Arnie Cann (2001) examines the interesting interdependence of social and professional competence and social and physical qualities. Interestingly stereotypes about talent implied presence of beauty and similarly higher social status and competence led to improved perceptions about attractiveness. Thus success can be impinged and made dependent on presence of beauty or at least beauty can facilitate achievement of professional competence. Hence one way of developing an aura of attractiveness would be to increases ones professional credence and competence Arnie Cann (2001).

Hence it is seen that both dimensions of competence and warmth are closely related and impinge upon stereotype of minorities. Further any minority from the respective countrys perspective is viewed adversely and even if stereotyping is not done consciously it is very much evident in the psyche and the subconscious.

Stereotypes

References
Stossel, John & Kendell, Kristina (Sep 15, 2006). The Psychology of Stereotypes. 20/20. Retrieved September 3rd, 2007, from http://abcnews.go.com/2020/story?id=2442521 Susan T Fiske, Amy J.C. Cuddy, Peter Glick, Jun Xu. (2002). A Model Of (Often Mixed) Stereotype Content: Competence and Warmth Respectively Follow From Perceived Status And Competition. Journal of Personality and Social Psychology, 82 (6), 878-902. Phalet, Karen, & Pope, Edwin (1997). Competence and morality

dimensions of national and ethnic stereotypes: a study in six eastern European countries. European Journal of Social Psychology, 27, 703-723. Susan T Fiske, Amy J.C. Cuddy, Peter Glick, Jun Xu. (1999). (Dis)respecting versus (Dis)liking: Status and Interdependence Predict Ambivalent Stereotypes of Competence and Warmth. Journal of Social Issues, 55(3), 473- 489. Yzerbet, Vincent & Provost, Valerie & Corneille, Olivier (2005). Not Competent but warm Really? Compensatory Stereotypes in the French Speaking World. Group Processes and Inetrgroup Relations, 8(3), 291-308.

Hean, Sarah & Clark, Jill Macleod & Adams, Kim & Humphris, Debra (2006). Will opposites attract? Similarities and differences in students perceptions of the stereotype profiles of other health and social care professional groups. Journal of Interprofessional Care, 20(2), 162-181.

Stereotypes

Salzman, Michael, (2000). Promoting Multicultural Competence: A Cross-Cultural Mentorship Project. Journal of Multicultural Counseling & Development, 08838534, Vol. 28( 2)

Cann, Arnie, (2001). Stereotypes about physical and social characteristics based on social and professional competence information. The Journal of Social Psychology, 131(2), 225231.
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