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VITA Program in Income Tax Accounting
VITA Program in Income Tax Accounting
Student’s Name
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VITA Program in Income Tax Accounting
The Volunteer Income Tax Assistance commonly known as VITA is a kind of program which is provided by the Internal Revenue Service widely known as IRS in the form of service to low as well as medium income taxpayers. The work of Internal Revenue Service is just to coordinate the service it provides to the small to medium income taxpayers while the volunteers who take part in delivering this services fill all the positions of staff which are available at the sites of tax preparation under community level. Interestingly, the places where the volunteers fill are entirely unpaid. However, most of this positions require high management experience and also the volunteers must have certificates to show that they are professionals to fill those posts so that they can be allowed to assume their positions. This easy will consider more on the working and services in tax preparation sites provided by the Volunteer Income Tax Assistance in income tax accounting at the community level (Aldridge et al. 2015).
The service which Internal Revenue Service provides to members of a particular community is meant to assist anyone who does not understand his or her tax returns. The volunteers explain systematically to the members so that they know their returns. Additionally, the volunteers who are chosen to provide services on behalf of Internal Revenue Service in tax preparation sites translates the documents of tax returns to a language which the members of different communities understand (Apostolou, et al. 2017). Moreover, the volunteers provide other services such as counseling the elderly through a program called Tax Counseling for the Elderly which is commonly known as TCE. Tax Counseling for the Elderly also provides any assistance which members of a specific community might have for free as well as e-filling documents of tax returns on behalf of the society.
The positions which volunteers fill includes translator, tax preparer, reviewer, technical support specialist, tax coach as well as site coordinator. This programs, however, requires a lot of volunteers to take part in providing the services to all the people who need assistance every year; hence faces a lot of challenge in getting volunteers to fill all the posts bearing in mind that the volunteers are not paid. The volunteers who are involved in the process share their talents and spare their time with the members of different communities without been paid, but they view the benefits which they archive after helping the community as undoubtedly worth more than the effort. Some of the requirements to qualify for tax assistance which is offered for free includes the person being assisted must speak limited English and also have a document to show that they are disabled in case of any claim of body disable. The people who more so benefit from the free tax assistance includes the immigrants who require their tax returns to be interpreted into their native languages and the disabled taxpayers (Blanthorne & Westin, 2015).
The primary goal of free tax assistance is to increase the accuracy of tax returns. Additionally, when the taxpayers are assisted such immigrants who due to language barrier are unable to earn high incomes who in return receive more incomes when supported; in return increases the amount of tax collected by the state. Furthermore, the programs ensure tax fillings is done through electronic means is much cheaper as well as efficient as compared to the paper filing. The programs of assisting the taxpayers who require assistance also streamline the administrative posts (Christensen & Woodland, 2015).
As discussed above, Internal Revenue Authority which is a government agency and not a business saves money through not paying the volunteers hence saves the money which is paid by taxpayers as a result allocating the money to other development projects. Accordingly, it is essential for every state to make such programs available to the economically disadvantaged people, those who are elderly, disabled as well as the immigrants to enhance efficient tax paying by all people.
Reference.
Aldridge, R., Callahan, R. A., Chen, Y., & Wade, S. R. (2015). Income tax preparation assistance service learning program: A multidimensional assessment. Journal of Education for Business, 90(6), 287-295.
Apostolou, B., Dorminey, J. W., Hassell, J. M., & Rebele, J. E. (2017). Accounting education literature review (2016). Journal of Accounting Education, 39, 1-31.
Blanthorne, C., & Westin, S. (2015). VITA: A Comprehensive Review of the Literature and an Analysis of the Program in Accounting Education in the US. Issues in Accounting Education, 31(1), 51-69.
Christensen, A. L., & Woodland, A. M. (2015). Is participation in the Volunteer Income Tax Assistance (VITA) program associated with students’ problem-solving skills and professional commitment?. Issues in Accounting Education, 31(1), 71-90.
Visual Perceptual Map of the Mainstream Womenswear Market in Australia
Visual Perceptual Map of the Mainstream Womenswear Market in Australia
Introduction
Reviewing, assessing, and comparing brands, especially when they are in direct competition with one another, is a key role of marketing professionals. The aim of this paper is to provide a digital and visual perceptual map that details the position of the following six fashion brands operating in Australia. The report will focus on Gucci, Hermes, Dior, Aje, Alice McCALL, and Bec + Bridge, representing the mainstream womenswear market in Australia. The paper will provide an evaluation of each brands positioning and status alongside each other, incorporating three brand positioning variables.
Image 1: Womenswear
Brand Positioning Variables
Image 2: Variant designs
Often, brands are compared on the basis of customer value, preferences, and price (Papista, Chrysochou, Krystallis, & Dimitriadis, 2018; Yi, Zhao, & Joung, 2018). In this report, the focus is shifted to availability and ideology/worldview of the brands. Availability means that a brand will be weighed against how available it is to a market, whether it applies an exclusivity approach or it is based on mass market strategies (Chailan, 2018). The worldview is a unique way of comparing and positioning brands by looking at whether a brand is focused on retaining traditions or whether it is more progressive and accepting of new designs and trends. These variables are chosen for their uniqueness and the novelty they bring into the world of marketing as far as making perceptual maps goes. To review, assess, and compare the six brands, brand positioning variables will be used including fashion forwardness, heritage focused, exclusivity, and mass market orientation.
Combined Perceptual Map
Combining the elements of availability and the worldview, map 3 below best places each of the six brands to a position that defines its strategy. Exclusivity, mass market, fashion forwardness, and heritage orientation are presented in a combined view for Gucci, Hermes, Dior, Aje, Alice McCall, and Bec + Bridge.
Map 1: Combined availability versus ideology positions
Below is a breakdown of how Map 1 was achieved.
Fashion forwardness/modernity
Fashion forwardness in the fashion world looks at predicting future trends and creating products that will suit/fit into the trends (Cavender & Lee, 2018). For example, a fashion forward design may include a prediction of hand bags for men in the near future. It is therefore a variable within the fashion industry that defines modernity and observing social trends to predict the future. It is the opposite of a brand that is heritage focused. Brands focusing on modernity are also bridging the gap between what the current consumer considers fashionable and what can be expected in the near future. In the Australian womenswear market, these two variables have a significant following. The Australian brands, Aje, Alice McCALL, and Bec + Bridge, are more modern and fashion forward.
Image 3: Fashion forward brand positioning
Image 4: Heritage focused design
Heritage Retention
Fashion products and brands for women are expanding rapidly and consumers demands are becoming more precise. There is a huge demand for brands to maintain uniqueness in its brand positioning in order to attract and retain their target markets. Heritage brands have their own unique markets made up of older consumers who are attracted to the traditional methods of design and the meaning of different attire. Brands such as Gucci, Hermes, and Dior have remained fairly rigid in terms of changing their product positioning and brand positioning. These brands have a core loyal following focusing on original features that are the distinguishing elements in comparison to emerging trends. Hermes and Gucci are very heritage focused brands, followed by Dior. Heritage focused brands maintain traditions and conventions in design as a part of their brand positioning (Hlady-Rispal & Blancheton, 2020). For example, a company will focus on women clothing and avoid any diversions from the items that it has traditionally made. The two images above show the difference between a fashion forward clothing idea and a heritage focused.
Map 2: Mapping of fashion forwardness versus heritage orientation of Australian womenswear brands
From the map 2 above, Hermes, Dior, and Gucci are all heritage oriented. Gucci focuses on maintaining a tradition of excellence. Hermes and Dior have a similar strategy of maintaining their conventional business model for purposes of retaining their loyal client base.
In the same map, fashion forwardness is a strategy applied by Bec + Bridge, Alice McCall and Aje. These brands appeal to the more modern fast fashion consumer. Aje focuses on trendy wear for women in Australia, a strategy mirrored by Bec + Bridge and Alice McCall.
Mass Market Orientation
Exclusivity and mass market orientation are also key differentiation and brand positioning variables that are applied in the Australian womenswear scene. Exclusivity and mass consumer markets are different regarding the brand identity, attributes of the products, brand building process, positioning, and the target market. The mass market brands do not use the same marketing techniques as those applied for exclusive luxury brands. Mass brands are made to sell more services or products with every basic concept including price, segments, promotions, product, advertisements, and channels focusing on increasing sales. Alice McCall, Bec + Bridge, and Aje are focused on the Australian womenswear mass market. The products are made for the entire market on the basis of pricing, product, product attributes, positioning, marketing, and even promotional activities. The main intention of these brands is to maximize sales as the main strategy towards making a profit.
Image 5: Mass market orientation
Exclusivity
On the other hand, exclusivity is all about setting a brand apart from the competition in a way that focuses only on a specific target market, usually based on premium pricing, status, and prestige. As mentioned earlier, luxury brands are more heritage focused based on the history or inspirational story of the founder. The visual keys and language used for exclusive brands differs significantly from what mass brands use. Exclusivity is created around a certain lifestyle. For example, Dior, Gucci, and Hermes products are made to suit an exclusive lifestyle, one that has been set apart by class, status, psychological factors of prestige, acceptance, and belonging. The products in an exclusive brand are made to help a consumer identify with a particular lifestyle. The focus is almost entirely on meeting the demands of exclusivity.
Image 6: Exclusivity in marketing
In mapping the six brands operating in the Australian womenswear market, map 2 below highlights the differences on the basis of what each brand focuses on.
Map 3: Mass market orientation versus exclusivity
Brands like Dior, Gucci, and Hermes have a very closed market, a niche that survives on being rare and creating a lifestyle of prestige, class, and status. Therefore, these brands are very exclusive. For Alice McCall, Aje, and Bec + Bridge, the marketing strategy is to sell to the mass marketing. They are far from being rare or creating a lifestyle element to them.
Conclusion
The six brands are ideally different in their approach and positioning. However, there is an observable pattern that can be defined by how rare or available the products are and their orientation in terms of remaining open to new modern ideas or retaining a sense of heritage. Overall, the luxury brands tend to be more traditional and rigid and therefore retains exclusivity while the newer brands are more open and flexible and appeals to the mass market and are more fashion forward. Gucci, Dior, and Hermes are exclusive and focus on retaining their heritage. These aspects make the brands more luxurious and rarer. On the other hand, Alice McCall, Aje, and Bec + Bridge focus on the mass market and are more modern, focusing their products on the modern consumer and the fast fashion sector.
References
Cavender, R. C., & Lee, M. Y. (2018). Exploring the influence of sustainability knowledge and orientation to slow consumption on fashion leaders’ drivers of fast fashion avoidance. American Journal of Theoretical and Applied Business, 4(3), 90-101.
Chailan, C. (2018). Art as a means to recreate luxury brands’ rarity and value. Journal of Business Research, 85, 414-423.
Hlady-Rispal, M., & Blancheton, B. (2020). The diamond model: A French luxury cluster model embedded in regional heritage. Journal of Small Business Management, 1-27.
Papista, E., Chrysochou, P., Krystallis, A., & Dimitriadis, S. (2018). Types of value and cost in consumer–green brands relationship and loyalty behaviour. Journal of Consumer Behaviour, 17(1), e101-e113.
Yi, S., Zhao, J., & Joung, H. W. (2018). Influence of price and brand image on restaurant customers’ restaurant selection attribute. Journal of foodservice business research, 21(2), 200-217.
Visual Analysis Comparison
Visual Analysis Comparison
In this analysis, two heads of Odysseus are analyzed. On the one hand, the Sperlonga head is representative of the Hellenistic Period of Greek art, with dramatic carvings and lots of emotions. On the other hand, the “Bristol” head carries a more subtle representation. The use of color, light, mass and space, texture, and shapes are the main overriding differences used to show case the differences as the Sperlonga head is more dominant and noticeable while the Bristol head is a bit reserved and subtle in its forms and features.
Head of Odysseus from Sperlonga (Tiberius’ cave) is large and quite elaborate. The use of contour lines is employed brilliantly to show dramatic changes in the form of the object. For instance, the eyebrows are missing, yet their position is shown within a realistic drawing line in line with the upper part of the eyes. Despite being sunken, these eyes are within a straight line proportionate to the rest of the body. The shapes used in the Sperlonga head include a variant of spiraling lines, round shapes, and silhouettes to create different impressions. The sculpture is three dimensional giving a realistic look of the original version, applying consistency in use of lines and spiraling movements, wavy lines to show the creases at the brow and the unkempt beards, and a smooth finish that, overall, highlights the work to give a realistic impression. The geometric use of space and shapes creates a positive shape. Vanishing points emerge through the use of overlapping lines and specific details that convey the mass and volume as appropriate. These elements interact to convey unity of the forms by depicting an imperfect sculpture and rightly depicts a real figure. The use of light and color (or lack thereof) dazzlingly highlight the sculpture, creating a uniform and gentle look as the fading lights help to highlight main features in a linear and realistic representation.
The Roman marble head of Odysseus begins at the top bearing a rosette and a corona of rays, frieze of palmettes and and a lotus blossom. The lines are significantly rough suggesting a movement and direction towards the temple. The eyes are led to the very rough beards that suggested a man of battle. The width is fairly consistent yet the wavy lines that are predominantly vertical gives a rough impression of the entire work. The Bristol head is in a two-dimensional format and uses several round shapes to highlight basic features such as the eyes, the mouth, the nose, and the entire head including what looks like a religious head gear. The overlapping wavy lines are used to create a rough finish and a positive space. The composition is fairly symmetrical and emphasis is achieved through the use of the nose as a defining feature. The nose is the center line that gives a focal point for the rest of the body elements including visible ears and the neck. The use of light is intense, creating brightness around the entire sculpture. It adds to the tension and is quite calming.
In summary, the two heads are very similar yet filled with subtle differences that are hard to distinguish. The anatomical and muscle elements have been sketched with great care and accuracy. The careworn face is framed by unkempt beards and some elements of untidy locks. The Sperlonga Head has a neck that has been violently twisted and the eyes sunken deeper in their sockets and within the skull. The half open mouth is an expression of terror and suffering. The Bristol head has brow that is creased because of a notable frown, mouth significantly crooked and not within a straight line. The smooth pileus is in contrast with features such as a crooked nose and a visibly large frame for the eyes. These differences leads to the Sperlonga head being more dominant in terms of visibility and overall features.