1.Types of nonverbal communication

Types of nonverbal communication
The many different types of nonverbal communication or body language include:
Facial expressions.
 The human face is extremely expressive, able to convey countless emotions without saying a word. And unlike some forms of nonverbal communication, facial expressions are universal. The facial expressions for happiness, sadness, anger, surprise, fear, and disgust are the same across cultures.
Body movement and posture.
Consider how your perceptions of people are affected by the way they sit, walk, stand, or hold their head. The way you move and carry yourself communicates a wealth of information to the world. This type of nonverbal communication includes your posture, bearing, stance, and the subtle movements you make.
Gestures.
 Gestures are woven into the fabric of our daily lives. You may wave, point, beckon, or use your hands when arguing or speaking animatedly, often expressing yourself with gestures without thinking. However, the meaning of some gestures can be very different across cultures. While the OK sign made with the hand, for example, conveys a positive message in English-speaking countries, it’s consider offensive in countries such as Germany, Russia, and Brazil. So, it’s important to be careful of how you use gestures to avoid misinterpretation.
Eye contact.
 Since the visual sense is dominant for most people, eye contact is an especially important type of nonverbal communication. The way you look at someone can communicate many things, including interest, affection, hostility, or attraction. Eye contact is also important in maintaining the flow of conversation and for gauging the other person’s interest and response.
Touch.
We communicate a great deal through touch. Think about the very different messages given by a weak handshake, a warm bear hug, a patronizing pat on the head, or a controlling grip on the arm, for example.
Space
Have you ever felt uncomfortable during a conversation because the other person was standing too close and invading your space? We all have a need for physical space, although that need differs depending on the culture, the situation, and the closeness of the relationship. You can use physical space to communicate many different nonverbal messages, including signals of intimacy and affection, aggression or dominance.
Voice.
 It’s not just what you say, it’s how you say it. When you speak, other people “read” your voice in addition to listening to your words. Things they pay attention to include your timing and pace, how loud you speak, your tone and inflection, and sounds that convey understanding, such as “ahh” and “uh-huh.” Think about how your tone of voice can indicate sarcasm, anger, affection, or confidence.

Rights and Duties of a Taxpayer

Rights and Duties of a Taxpayer
A taxpayer has the following  rights :

1. Tax installment payment
- For personal income tax, a taxpayer can pay any tax amount which exceeds 3000 baht in up to three installments without paying fines or surcharges.

- A taxpayer can file a request for an installment payment of tax arrears.  However, such payment must meet the requirements set by the Revenue Department

2. Appeal in dispute of tax assessment
In the case where a taxpayer disagrees with the assessment made by the assessment officer, he has the right to appeal to the Commission of Appeals (in the form P.S.6) within 30 days starting from the day which an assessment notice has been received.

Should a taxpayer disagree with the ruling of the Commission of Appeals, he has the right to appeal within 30 days starting from the day the ruling of the Commission of Appeals has been received.  Should he fail to appeal within 30 days, he no longer has the right to appeal and must pay the whole amount of tax, fine and surcharge.

3. Deferral of tax payment by using collateral for tax arrears
The right to appeal is not a deferral of tax payment.

A taxpayer who receives a tax assessment notice must pay tax on time as stated in the assessment notice.  However, should he wish to wait for the hearing or decision of the Commission of Appeals, he has the right to defer tax payment by providing various securities as collateral in accordance with the rules and regulations of the Revenue Department.

4. Application for exemption or reduction of fine and surcharge
A taxpayer has the duty to file his tax return and pay proper taxes on time.  Should he fail to do so, he will be subject to fine and surcharge on top of the tax due.  However, on some special grounds he may request for exemption or reduction of fine.  A tax officer does not have the power under any law to exempt or reduce surcharge.  Only in the case where the Director-General grants an extension of the time period of tax payment or remittance and such tax has been paid or remitted within the extended time period, then the surcharge may be reduced to 50% thereof.

5. Access to documents
A taxpayer has the right to make a copy of his documents relevant to his past tax payment record (tax returns and receipt).

A taxpayer has the following duties : 
 File tax returns and pay proper tax. Register for tax identification number.  A taxpayer must also notify the Revenue Department officers of any changes in his particular details Provide relevant documents and accounts as the law requires.  This includes receipt, profit and loss statement. Balance sheet, special account, etc. Cooperate and assist the Revenue Department officers and provide additional documents or information when required as well as comply with the summon.  Pay tax as assessed by the Revenue Department officers on time.  Should a taxpayer fail to pay a complete sum, the assessment officer has the right to seize, attach and sell that asset by auction even without a court decision.  Cash raised from the transaction will be used to pay off tax arrears. Non-compliance with tax law.   Anyone who does not comply with the law will face civil and criminal action.  

RIGHTS & RESPONSIBILITIES OF TAXPAYER

RIGHTS & RESPONSIBILITIES OF TAXPAYERS-1

10 Taxpayer Rights: In her report, Olson would like for Congress to organize taxpayer rights under 10 broad principles.
They are:
The right to be informed.
The right to be assisted.
The right to be heard.
The right to pay no more than
the correct amount of tax.
The right of appeal.
The right to certainty.
The right to privacy.
The right to confidentiality.
The right to representation.
The right to a fair and just tax system.
Taxpayer Responsibilities: Meanwhile, Olson doesn't let taxpayers off the hook.

So that taxpayers understand what the law requires of them, the National Taxpayer Advocate recommends in her latest report that Congress organize taxpayer responsibilities under the following five principles:

Obligation to be honest.
Obligation to be cooperative.
Obligation to provide accurate information
and documents on time.
Obligation to keep records.
Obligation to pay taxes on time.
The report also summarizes prior year recommendations by Olson to create additional taxpayer rights and recommends that those rights be incorporated into Taxpayer Bill of Rights legislation.
"It has been 13½ years since we have had major taxpayer rights legislation," Olson wrote.  "Our laws have not kept pace with our notions of procedural fairness in 21st century tax administration, particularly given our tax system's expanded and diverse taxpayer base and duties."
RIGHTS & RESPONSIBILITIES OF TAXPAYERS-2
All Taxpayers have rights and responsibilities. Knowing these rights and responsibilities is important for both Taxpayers and the Liberia Revenue Authority.

To these rights are also responsibilities which the taxpayers must adhere to help make the tax payment process stress free.

Rights Of The Taxpayers
Right to Pay Only The Correct Amount of Tax: All taxpayers are to receive the benefits, credits, and refunds to which they are entitled to under the law and to pay no more and no less than the correct amount required under the law.
Right to Privacy and Confidentiality:Taxpayers have the right to confidentiality of their information provided to the Liberia Revenue Authority (LRA). A taxpayer’s information will be used only for purposes allowed by law. Only those persons who are authorized by law, and who require the information to administer programs and legislation, have the right to access the personal and financial information of taxpayers.
Right to Professional, Courteous, Efficient, Transparent and Fair Service:Taxpayers are to be treated courteously and with consideration at all times, including when the LRA requests information or arranges interviews and audits. Integrity, professionalism, respect and cooperation are core values that reflect our commitment to giving taxpayers the best possible service.
Right to Complete, Clear and Timely Information:Taxpayers have the right to complete, accurate and timely information that will explain in plain language the laws, policies and procedures regarding obligations and entitlements.
Right to Consistent Application of the Law: The Revenue Code of Liberia Act of 2000 and all amendments including regulations pertaining thereto shall be applied consistently so that every taxpayer gets his/her/its entitlements and pays the legitimate amount.
Right to Appeal and Judicial Review:Taxpayers are entitled to a formal review if they believe that the Commissioner General or any officer has not applied the law correctly or that they have not received their full entitlements under the law. An Appeals Officer shall conduct a formal and impartial review. Filing an objection (an appeal in the case of assessments) will begin with an Appeals Officer. If the matter is not resolved to the taxpayer’s satisfaction, the taxpayer is entitled to appeal to the Board of Tax Appeals or Tax Court.
Right of Refusal to Pay the Full Income Tax Amounts in Disputes before an Impartial Review: A taxpayer is required to make a partial payment of thirty percent (30%) of the tax amount in dispute excluding payment of interest and penalty pending the decision of the Board of Tax Appeals. After the review, if the Board of Tax Appeals finds the taxpayer’s protest to be contrary to the law or procedure, the taxpayer will be requested to make payment of the remaining seventy percent (70%) plus penalty and interest.If the Board of Tax Appeals finds the taxpayer objection or protest to be correct, the partial payment of thirty percent (30%) will be refunded and accrued interest will also be paid by the LRA.
Right to a Service Complaint and Redress: A taxpayer can expect that if he/she/it lodges a complaint about the service provided from the LRA, he/she/it will be listened to and given the opportunity to explain the situation. The LRA will deal with all complaints promptly, impartially and in confidence, and it will provide a formal explanation of its findings.
Right to Notice on Audit:Any notice or document sent by tax authorities must be written, signed by an authorized tax official, noting the taxpayers’ last name, and must carry the official stamp of the Republic of Liberia. LRA will take into account the costs of compliance. when administering tax legislation. We recognize the need to minimize your cost including time.
Right to Expect the LRA to be Accountable:A taxpayer has the right to expect the LRA to be accountable for what it does. When a decision is made about a tax obligation, the LRA will explain that decision and inform the taxpayer about his/her/its rights and obligations in respect to that decision.
Right to Refunds and Claims:Taxpayers are entitled to receive the benefits, credits and refunds in accordance with the law. They may file a claim for refund if it is established that taxes have been overpaid. The claim must be filed within 3 years from the date you file your original return or 2 years from the date the tax is paid, whichever is later. The law generally provides for interest on the refund if it is not paid within 45 days of the date the taxpayer’s return is filed or claim for refund is made.
Right to be Represented by the Person of your Choice : A taxpayer has the right to be represented by a person of his/her/its choice in the appeal process. However, decisions from such representation shall Be legally binding.
Rights Of The Taxpayers
The responsibility to file correctly and on time
The responsibility to pay due taxes fully and on time.
The responsibility to declare truthfully.
The responsibility to respect Tax Administrators.
The responsibility to provide complete information
Name
Address
Telephone Number
Email
The responsibility to provide an employee, contractor, or representative Taxpayer Identification Number (TIN).

Scope of Marketing

Scope of Marketing
1. Study of Consumer Wants and Needs
Goods are produced to satisfy consumer wants. Therefore study is done to identify consumer needs and wants. These needs and wants motivates consumer to purchase.

2. Study of Consumer behavior
Marketers performs study of consumer behavior. Analysis of buyer behavior helps marketer in market segmentation and targeting.

3. Production planning and development
Product planning and development starts with the generation of product idea and ends with the product development and commercialization. Product planning includes everything from branding and packaging to product line expansion and contraction.

4. Pricing Policies
Marketer has to determine pricing policies for their products. Pricing policies differs form product to product. It depends on the level of competition, product life cycle, marketing goals and objectives, etc.

5. Distribution
Study of distribution channel is important in marketing. For maximum sales and profit goods are required to be distributed to the maximum consumers at minimum cost.

6. Promotion
Promotion includes personal selling, sales promotion, and advertising. Right promotion mix is crucial in accomplishment of marketing goals.

7. Consumer Satisfaction
The product or service offered must satisfy consumer. Consumer satisfaction is the major objective of marketing.

8. Marketing Control
Marketing audit is done to control the marketing activities.

Nature of Marketing

What is Marketing ?
Marketing refers to the activities of a company associated with buying and selling a product or service. It includes advertising, selling and delivering products to people. People who work in companies' marketing departments try to get the attention of target audiences using slogans, packaging design, celebrity endorsements and general media exposure
The management process through which goods and services move from concept to the customer. It includes the coordination of four elements called the 4 P's of marketing:
(1) identification, selection and development of a product,
(2) determination of its price,
(3) selection of a distribution channel to reach the customer's place, and
(4) development and implementation of a promotional strategy.

 Nature of Marketing
1. Marketing is an Economic Function
Marketing embraces all the business activities involved in getting goods and services , from the hands of producers into the hands of final consumers. The business steps through which goods progress on their way to final consumers is the concern of marketing.

2. Marketing is a Legal Process by which Ownership Transfers
In the process of marketing the ownership of goods transfers from seller to the purchaser or from producer to the end user.

3. Marketing is a System of Interacting Business Activities
Marketing is that process through which a business enterprise, institution, or organisation interacts with the customers and stakeholders with the objective to earn profit, satisfy customers, and manage relationship. It is the performance of business activities that direct the flow of goods and services from producer to consumer or user.

4. Marketing is a Managerial function
According to managerial or systems approach – “Marketing is the combination of activities designed to produce profit through ascertaining, creating, stimulating, and satisfying the needs and/or wants of a selected segment of the market.”

According to this approach the emphasis is on how the individual organisation processes marketing and develops the strategic dimensions of marketing activities.

5. Marketing is a social process
Marketing is the delivery of a standard of living to society. According to Cunningham and Cunningham (1981) societal marketing performs three essential functions:-
Knowing and understanding the consumer’s changing needs and wants;
Efficiently and effectively managing the supply and demand of products and services; and
Efficient provision of distribution and payment processing systems.
6. Marketing is a philosophy based on consumer orientation and satisfaction
7. Marketing had dual objectives – profit making and consumer satisfaction

Scope of Marketing Management-1

Scope of Marketing Management
1. Setting Marketing Goals:
The prime task of marketing manager is to set marketing goals and objectives. Clearly and precisely defined objective can help marketing manager to direct marketing efforts effectively. The goals and objective (whether strategic and operating, or short-term and long-term) must be suitably communicated with the employees concern. As far as possible, objectives should be expressed in the quantifiable terms.
2. Selecting Target Market:
Segmenting the total market and selecting the target market is a fundamental task of marketing management. Modern marketing practice is based on the target market, and not on the total market. Marketing manager cannot satisfy the needs and wants of entire market. He must concentrate his efforts only on well-defined specific groups of customers, known as the target market. All the marketing functions are directed to cater needs and wants of the target market only. Based on company’s overall capacity, the target market should be selected.
3. Formulating Suitable Marketing Organisation:
To implement marketing plan, a suitable organisation structure is essential. On the basis of analysis of type of products, type of market, geographical concentration of market, and many other relevant factors, appropriate organisation must be designed. Various alternative structures are available, such as product organisation, geographic organisation, functional organisation, matrix organisation, etc. Based upon requirements, the appropriate structure should be prepared and modified as per needs.

4. Maintaining Healthy Relations with other Departments:
Marketing department needs cooperation from other departments of organisation, including financial department, personnel department, and production department, to satisfy customers effectively. Their support is considered to be important to satisfy consumers. Thus, for integrated efforts, marketing manager should try to establish good relations with them. Likewise, within marketing department, he must establish coordination among various personnel.

5. Establishing and Maintaining Profitable Relations with Outside Parties:
Alike internal support, the external relations are also extremely necessary. Marketer, in order to carry out marketing activities effectively, must establish and maintain healthy relations with various parties, such as suppliers, service providers, government agencies, dealers, consultants, and so forth. Without their support, marketing manager cannot carry out functions successfully. Due to important role of external relations, contemporary marketing practices can be said as relationship marketing.

6. Marketing Research Activities:
Marketing research is one of the important functions of modern marketing. Marketing research involves systematic collection, analysis, and interpretation of data on any problem related to marketing. It provides the manager with valuable information on which marketing decisions can be taken. Marketing research is essential to know adequately about consumers and market situation. It is a basic function to satisfy consumers. Marketing efforts are based on the marketing research information.

7. Sales Management:
Sales management is one of the important functions of marketing management. Sales management concerns with planning, implementation, and controlling selling efforts. It performs all the activities directly related to execution of sales.
Sales department carry out selling functions. Sales department formulates sales policies, ensures adequate quantity of products, maintains sales records, formulates structures for sales department, manages sales force (salesmen), and controls selling efforts.
8. Exercising Effective Control on Marketing Activities:
Control is essential to ensure that activities are performed as per plan. Control involves establishing standards, measuring actual performance, comparing actual performance with standards, and taking corrective actions, if needed. Control keeps the entire marketing department alert, active, and regular. Marketing manager should set up an effective controlling system to monitor marketing efforts

Nature of Marketing Management-1

DEFINE MARKETING ?{ What is Marketing?}

The action or business of promoting and selling products or services, including market research and advertising is called MARKETING.
Marketing refers to the activities of a company associated with buying and selling a product or service. It includes advertising, selling and delivering products to people. People who work in companies' marketing departments try to get the attention of target audiences using slogans, packaging design, celebrity endorsements and general media exposure.

Nature and Scope of Marketing Management

Nature of Marketing Management

It Combines the Fields of Marketing and Management
As the name implies, marketing management combines the fields of marketing and management. Marketing consists of discovering consumer needs and wants, creating the goods and services that meet those needs and wants; and pricing, promoting, and delivering those goods and services. Doing so requires attention to six major areas - markets, products, prices, places, promotion, and people.
Management is getting things done through other people. Managers engage in five key activities - planning, organising, staffing, directing, and controlling. Marketing management implies the integration of these concepts.

Marketing Management is a Business Process

Marketing management is a business process, to manage marketing activities in profit seeking and non profit organisations at different levels of management, i.e. supervisory, middle-management, and executive levels. Marketing management decisions are based on strong knowledge of marketing functions and clear understanding and application of supervisory and managerial techniques. Marketing managers and product managers are there to execute the processes of marketing management. We, as customers, see the results of such process in the form of products, prices, advertisements, promotions, etc.
Marketing Management is Both Science and Art

“Marketing management is art and science of choosing target markets and getting, keeping and growing customers through creating, delivering and communicating superior customer value.” (Kotler, 2006). Marketing management is a science because it follows general principles that guides the marketing managers in decision making. The Art of Marketing management consists in tackling every situation in an creative and effective manner. Marketing Management is thus a science as well as an art.