Monday, August 24, 2020

Accounting Essays Tax Evasion Popularity Essays

Bookkeeping Essays Tax Evasion Popularity Essays Bookkeeping Essays Tax Evasion Popularity Essay Bookkeeping Essays Tax Evasion Popularity Essay Duty prevarication is a national intrigue that is turning ever increasingly mainstream. Scratch Montague characterizes income improvement as the offices by which an enlightened society plays out that occasionally uncivil endeavor of taking cash from one gathering so as to offer it to another. This definition features an of import aim served by income upgrades. As it is as of now known, that income improvements are a money related strategy instrument utilized by the specialists to achieve wide macroeconomic closures. All things considered talking, income upgrades are an offices utilized by the specialists to flexibly its tenants with comfortss and establishments like hospitals, security and guidance. Hence, any shortage in net implies that the individuals would nt have the option to profit the advantages. From this situation, as perceptive residents, it is basic for individuals and partnerships to pay income improvements. In spite of, this normal cognizance, income improvement evasion is winning in the general public, far more terrible, people and companies experience ex traordinary length to imagine strategies of supporting income upgrades. The central ground why people and enterprises take part in income upgrade evasion exercises is that it builds the level of discretionary cashflow and total compensations severally. Duty evasion is characterized as the inability to run into income improvement liabilities by unlawful activity, for example, non announcing salary. Acerate leaf to state income upgrade prevarication is a condemnable offense. Before get bringing down a treatment on income improvement quibble it is vital to quickly high detect that in the UK, income upgrade removal is partitioned between two areas of territory, the Inland Revenue and Customs and Excise. The Inland Revenue controls Income Tax, Corporation Tax ( on organization total compensations ) , Capital Gains Tax, raw petroleum income upgrade ( partner to oil geographic undertaking and extraction in the UK and environing Waterss ) and Stamp Duties ( for example ashore minutess ) . The demanding of VAT, income improvement on gaming and imposts and extract obligations is the obligation of the Customss and Excise Department. In add-on to these two gross areas, neighborhood governments demand the new Community Charge ( survey income up grade ) and the Department of Social Security is liable for national protection parts. Regularly income upgrade prevarication is mistaken for income improvement dismissing. Orchestrating to Denis Healey, previous UK Chancellor of the Exchequer:The distinction between income improvement dismissing and income upgrade evasion is the hickness of a jail divider. This paper will take to show a top to bottom examination of why people/organizations participate in income upgrade prevarication. It will other than dissect whether the self-evaluation framework energizes or disheartens income upgrade prevarication. What's more, in the long run the paper will reason by estimating the endeavors made by the specialists to fight income upgrade evasion. It must be featured that income upgrade is utilized for some different plans than raising gross. A few creators have contended that the goal of income improvement can other than be viewed as an instrument of monetary and cultural strategy to follow up on conduct. At the end of the day, it can subsequently be the reason for the income upgrade that it is maintained a strategic distance from. For delineation, it has been contended that higher income upgrades on mixed beverages ( Cook and Moore, 1994, Irving and Sims, 1993 ) and baccy ( Viscusi, 1994 ) would chop down the ingestion of those stocks and lead to improvements in the wellbeing of the populace. In the UK, Inland Revenue has, generally, had a regardful assault towards salary. With the introduction of self-evaluation framework from 1996/7 there has been a movement off from that position in ongoing mature ages. Avoidance of income upgrades Expense prevarication investigation regularly accept that quibble includes single citizens responding to some given approaches. Be that as it may, supporting income upgrades could require the coaction of in any event two citizens. Identification relies upon the beyond all doubt won dismissing exercises of both executing life partners. An expansion in faces prompts an immediate expansion in the normal expense of a managing in the illicit area, however it might other than increment the affectation for the life partners to work together in abstaining from detecting. The whole expense of executing in the illicit area can fall, and income improvement evasion may increment. Most states will in general follow a dynamic income upgrade framework, more the salary more income improvement would be demanded. From this position it may look that it is vile for the specialists to force more income upgrades on people/organizations for bring forthing more pay for the monetary framework and themselves. Be that as it may, it must be a praised that in add-on to climbing the monetary framework, it is specialists s obligation to accept about financial turn of events and open help of everybody. They need to equilibrate financial developing and monetary turn of events. This build has been discussed and the perspective of shamefulness of the income upgrade framework has driven gatherings to support them, at the end of the day, distinguishing ways and offices of non taking care of the obligations to the specialists. Research surveies directed to occur out the degree of the UK underground market financial framework demonstrate that it has expanded. The figure of unincorporated concern narratives and friends chronicles got yearly by the Inland Revenue have expanded from 2m to 2.25 million and from under 600,000 to around 700,000 severally between 1984/85 and 1988/89 totally ( Inland Revenue, 131st Annual Report, 1989 ) . Surveies led by Brown, Levin, Rosa and Ulph ( 1984 ) inferred that around 5 % of laborers in Britain held at least two occupations and that the salary income upgrade lost from second occupation income improvement evasion likely added up to around 1.1 % of pay income improvement grosss or 0.3 % of national pay. Their investigation prohibited quibble by people who have only one occupation ( which incorporates enormous Numberss of the inner self utilized ) , Capital Gains Tax and VAT evasion, and prevarication of income improvement by organizations. In light of debilitating individuals from arraigning in income improvement quibble, Inland Revenue presented the self-appraisal framework, actually simply, is a way of working out and paying income upgrade. As required by the Inland Revenue ( IR ) , independent individuals, organization supervisors, clergyman of confidence are required to make full up the self-evaluation signifier at the terminal of each income improvement twelvemonth. Supporting paperss are given to do it simpler to the individuals to make full up the signifier and submit it. With the advancement in designing, IR offers concern administrations for businesses, people, contractual workers, organizations and operators, alternative to make full up the signifiers on the web, which guarantees programmed income improvement calculation, speedier discount, and online acknowledgment which is sheltered and unafraid. Along these lines, IR is taking any chance of object and introducing the accommodation factor to do individuals follow with the income improvement requests. Numerous endeavors have been taken to fight income improvement prevarication. In the UK, for case, endeavors are being made to build co-activity between the Inland Revenue and Customs and Excise. This has included joint strategy crowd and advancements in trading data. One curious undertaking has been to set up a joint unit to flexibly an individual start of data and guidance for concerns going up against monetary difficulties and who wish to come in into willful understandings. A measure thusly has been that of the European Union Savings Directive. It intends to counter cross limit line income improvement quibble by roll uping and trading data about remote inhabitant people having retirement funds pay outside their occupant area. The Government accepts that trade of data between income improvement governments is the best way to ensure that people pay the correct total of income upgrade on cross-outskirt pay from retirement funds. The Government accordingly bolsters the Directive, a definitive motivation behind which is useful income improvement by trade of data. The above is a significant measure towards reducing quibble of income improvement. The above high spots the significance of transparence in accounts and advantages of sharing data over the states. Presenting VAT was other than an exertion towards income upgrade harmonization and doing it all the more difficult for organizations to support income improvement. The ongoing soils of Enron and Parmalat have featured the significance of holding transparence. Tank was acquainted with fight cheating, sneaking and downplay income improvement quibble. A similar principle was behind fitting VAT in the EU one of the points of interest was the constrained opportunities for misrepresentation in the flexibly link. In any case, it was discovered that VAT framework was utilized to reliably exploit income upgrade removals. Regardless of the endeavors made to downplay income upgrade quibble, fraudsters have identified the worked in failings that exist in the controls practiced and have been working those failings for their ain monetary expansion. It was discovered that with the introduction of the VAT and intrastate framework, congruity costs had been decreased by around 66%. Revenue improvements in any signifier, regardless of whether immediate or aberrant, is a start of gross for th

Saturday, August 22, 2020

EU Essay Example | Topics and Well Written Essays - 1500 words

EU - Essay Example The flipside of this arrangement has been its inclination for inclining part states to the failure to control section and habitation inside their region. In the long run, this has prompted the part states’ attempting to limit to stem the weight that unbridled development of people place on them. The EU and its part states have endeavored to rescue this circumstance by proposing and endorsing laws, for example, orders, guideline and articles in law, as will be seen forthwith. To start with, it is imperative to take note of that even in the face these difficulties, EU has never made any neglect on the option to free development. Especially, as indicated by Barnard (2007, 23) and Cholewinski (2005, 252), Article 21 (1) of the Treaty on the Functioning of the EU (TFEU) keeps on making arrangement for EU residents to practice free development. The equivalent applies to Regulation EEC 1612/68 and Regulation EU No 492/2011. In this light, there are as of now more than 2 million EU re sidents who are practicing this right. EU has attempted to determine this difficult that attempts to orchestrate the elements of free development and the weight that goes with it through the issuance of mandates, for example, the Directive 2004/38/EC. The Directive 2004/38/EC for example recognizes the way that free development is inferable from residents of the EU or the EEA and the immediate relatives of EU residents. The last capability is applicable since it erases the non-direct relatives of EU or EEA from getting to one side. Notwithstanding, Directive 2004/38/EC is unmitigated that these relatives must be immediate wards of the EU resident. The Directive 2004/38/EC is likewise significant in acquitting EU part states from the weight of free development since it determines the individuals who are not able to appreciate the option to free development. For example, the Directive 2004/38/EC precludes those residents who live in their home EU part states yet have not worked in oth er EU part states. In this regard, all development by non-EU relatives into the home bequest is dependent upon national law. Once more, Directive 2004/38/EC additionally perceives the privilege of more seasoned EU part states to practice the arrangements provided food for in the transitional courses of action. The transitional courses of action hinders EU citizens’ capacity to move uninhibitedly to work, given that these residents start from new EU part states, for example, Romania and Bulgaria. The hindrance for this situation can be extended as long as 7 years. It is critical to take note of that in any event, during this time when there is the inconvenience of this cutoff, residents of the new EU part states are as yet neat for movement all through Europe, along with their non-EU relatives. The core of the issue in this is while free development isn't limited, the capacity to get to employments is. Accordingly, this is a path by which rare financial qualities, for example, work are shielded against uncalled for rivalry and penetration. Once more, note that the Directive 2004/38/EC additionally bars those residents of non-EEA or non-EU nations who are not joined by individuals from EU/EEA residents from getting to a portion of the benefits that are reached out to EU residents. A portion of these benefits incorporate free and quick issuance of visas; the option to work and play for as long as 90 days before the issuance of visas; changeless habitation of 5 years; and simple option to remain in the EU nation longer, should the EU resident be working, learning. For this situation, during applications, Directive 2004/3

Thursday, July 23, 2020

Biodiesel@MIT Turning trash into black gold

Biodiesel@MIT Turning trash into black gold On Wednesday, 70 degree weather spurred MIT students to sport cute sundresses, flip-flops and shorts. Today, we are in the midst of a winter storm, with accumulations of 5 to 8 inches of snow expected. Meanwhile crude oil reserves are drying out, glaciers are melting, and the worlds supply of fresh water is waning. There are several natural reactions to these calamities: pretend its not happening, accept defeat, or try to make changes that will impede this global energy crisis from spiraling out of control. A small group of MIT undergraduates forming the group [emailprotected] chose the latter option, and they were awarded the grand prize of $25,000 in the GE / mtvU Ecocollege Challenge (www.ecocollegechallenge.com). The prize also includes an Earth Day celebration, featuring a performance by Angels and Airwaves. [emailprotected] has developed a unique solution to lowering carbon dioxide emissions and reducing fuel costs at MIT. Their plan is to convert used vegetable oil from MIT dining halls into biodiesel that can fuel MITs shuttle buses. The money will be used to purchase a solar-powered biodiesel station to make their dream of turning trash into treasure a reality. On-campus dining locations generate approximately 5,000 gallons of used vegetable oil (UVO) annually. Currently, MIT must pay $1.10 a gallon to get rid of this oil, which is used to deep-fry the French fries and onion rings that college students love ever so much. Instead of wasting this byproduct, [emailprotected] wants to convert the UVO into biodiesel using methanol and potassium hydroxide, then add some petro-diesel to create a blended fuel that can be used in MITs shuttles. Approximately $15,000 of the prize money will go towards buying the solar-powered biodiesel station. Their goal is to have the system operating by summer 2007. The group hopes that this project will not only lower campus emissions and energy costs, but also will serve as a teaching tool, since MIT students will be responsible for implementing the plan. Matt Zedler, a senior in Mechanical Engineering and one of the projects organizers, recently said, Recycling used vegetable oil on MITs campus represents an initial stride toward more sustainable campus operations, and I feel the level of support for this project from the students and administrators in the MIT community is a clear indicator of the desire for such on-campus greening projects now and in the future. It is thrilling to see [emailprotected] gain the recognition that they deserve. If you are interested in seeing more examples of MIT students making an impact on their community and world, keep your eyes open for the Spring 2007 issue of the MIT Undergraduate Research Journal. It will be published around May 8 and features an article about [emailprotected], written by Matt Zedler, along with other outstanding student projects.

Friday, May 22, 2020

How Did the 19th Amendment Came to Pass in the United States

The 19th Amendment to the U.S. Constitution guaranteed women the right to vote. It was officially enacted on August 26, 1920. Within a week, women all over the country were  casting ballots and had their votes officially counted. What Does the 19th Amendment Say? Often referred as the Susan B. Anthony amendment, the 19th Amendment was passed by Congress on June 4, 1919, by a vote of 56 to 25 in the Senate. Over the summer it was ratified by the necessary 36 states. Tennessee was the last state to vote for passage on August 18, 1920. On August 26, 1920, the 19th Amendment was proclaimed as part of the Constitution of the United States. At 8 a.m. on that day, Secretary of State Bainbridge Colby signed the proclamation which stated: Section 1: The right of citizens of the United States to vote shall not be denied or abridged by the United States or by any State on account of sex.Section 2: Congress shall have power to enforce this article by appropriate legislation. Not the First Attempt at Womens Voting Rights Attempts to allow women the right to vote began long before the 1920 passage of the 19th Amendment. The womens suffrage movement had proposed womens voting rights as early as 1848 at the Seneca Falls Womans Rights Convention. An early form of the amendment was later introduced to Congress in 1878 by Senator A.A. Sargent of California. Although the bill died in committee, it would be brought before Congress nearly every year for the next 40 years. Finally, in 1919 during the 66th Congress, Representative James R. Mann of Illinois introduced the amendment in the House of Representatives on May 19th. Two days later, on May 21st the House passed it by a vote of 304 to 89. This cleared the way for the Senate vote the following month and then ratification by the states. Women Voted Before 1920 Its interesting to note that some women in the U.S. were voting prior to the adoption of the 19th Amendment, which gave all women full voting rights. A total of 15 states allowed at least some women to vote in some circumstances before 1920. Some states granted full suffrage and the majority of these were west of the Mississippi River. In New Jersey, for instance, single women who owned more than $250 of property could vote from 1776 until it was rescinded in 1807. Kentucky allowed women to vote in school elections in 1837. This too was abolished in 1902 before being reinstated in 1912. Wyoming was the leader in full womens suffrage. Then a territory, it granted women the right to vote and hold public office in 1869. Its believed that this was due in part to the fact that men outnumbered women almost six to one in the frontier territory. By giving women a few rights, they hoped to lure young, single women to the area. There was also some political play involved between Wyomings two political parties. Yet, it did give the territory some progressive political prowess prior to its official statehood in 1890. Utah, Colorado, Idaho, Washington, California, Kansas, Oregon, and Arizona also passed suffrage prior to the 19th Amendment. Illinois was the first state east of the Mississippi to follow suit in 1912. Sources The Passage of the 19th Amendment, 1919-1920 Articles from  The New York Times. Modern History Sourcebook.  http://sourcebooks.fordham.edu/halsall/mod/1920womensvote.html Olsen, K. 1994. Chronology of Womens History. Greenwood Publishing Group. The Chicago Daily News Almanac and Year-Book for 1920. 1921. Chicago Daily News Company.

Thursday, May 7, 2020

Gandhis View On Homosexuality - 2295 Words

A2. So one day I was hanging out with Gandhi, Muhammad, and Fred Phelps. We all decided that we were hungry, so we stopped by the closest restaurant, which happened to be McDonalds. So, we all ordered our food, found a place to sit down, and started to eat. As we were eating, we were just making casual conversations and having fun, then we some how got on to the topic of homosexuality and this was everyone’s opinion on it. Gandhi’s view on homosexuality is that he is accepting of it, but would not be about it himself. He said that Hindus are not very judgmental at all of homosexuality. He also stated if someone is trying to attain kama, which is pleasure, then homosexuality has actually been seen acceptable. He then went on to say that there was even one person within Hindu mythology that was involved in homosexual activities and behaviors, and that he even dressed as a girl, this person is Samba, who is the son of Krishna. Hijra, which is the third gender role in Hindu ism, are men who dress as women. Even though they dress as women does not mean that they are actually trying to be viewed as a women. Hijras actually are important to Hinduism, they are used in certain rituals and ceremonies. According to him, there are half of a million hijras in Inida today. Homosexuality is accepted in Hinduism, but it is not viewed as something that should necessarily be done. This is because it does not allow someone to fulfill their dharma or duty. It prevents that because they are notShow MoreRelatedBayard Rustin was a nonviolent activist who advocated for societal change during his life that1800 Words   |  8 Pages and rather, he embraced his homosexuality. Rustin’s pacifism and acceptance of his gay identity was rooted in his Quaker roots. Rustin found motivation and strength within his Quaker upbringing, motivating him to be an out-and-proud gay man of color, rallying for social change on all fronts until his death. This paper analyses Rustinâ₠¬â„¢s upbringing in relation to his Quaker values and how his life-long conviction to promote pacifism and egalitarianism shaped his views and actions, and the outcomeRead MoreGandhi s Self Awareness And Courage1977 Words   |  8 Pagesinstance, in Hinduism, one’s main goal is to perform one’s actions or works with one’s duty in mind. The varna that one is born into or the occupational caste gives one religious and social duties. This idea that everyone has their own duty has affected Gandhi’s determination in promoting non-violence. Gandhi believes that his duty in life is to promote and practice non-violence. He believes in bhakti, conscious participation in the divine, and for Gandhi non-violence is his action in regards to the divineRead MoreThe United Declaration Of Human Rights1878 Words   |  8 Pagesfined or jailed. This bill has been proposed in the communist fear of individualism and expression of anything â€Å"nontraditional†. The c ommunist culture has deemed homosexuality â€Å"socially infectious† though dozens of American studies conclude no such thing. Russia attempts to justify such a bill by saying that they associate homosexuality with pedophilia and outlawing it could only be beneficial in protecting their society, particularly young children. But their current laws and potential new onesRead MoreBible Versus the Toran12356 Words   |  50 PagesCOMPARING THE LIFE OF TWO AFRO-AMERICANS (1) MALCOM X - ISLAMIC MUSLIM/QURAN PAGE 35-43 8 (2) MARTIN LUTHER KING JR. - CHRISTIAN/BIBLE PAGE 44-48 9 (3) BOTH MENS POLITICAL VIEWS ON VIOLENCE AND PAGE 49-56 CHANGE IN SOCIETY (4) THE STRONG CONNECTION BETWEEN BOTH MEN PAGE 57 (1) I am writing this paper based on the comparsion of two religions; the Islamic faith and Christianity, alsoRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesrecent phase of the human experience is usually covered only at the end of a multiterm sequence of world history units has meant that it often ends up becoming a rushed add-on of rather random, abbreviated capsule summaries and general overviews. In view of the fact that no phase of history can begin to match the twentieth century in terms of the extent to which it has shaped the contemporary world, this marginalization is particularly pernicious and has been at times literally lethal. The unmatchedRead MoreLogical Reasoning189930 Words   |  760 Pagesother subject, and it is not a book about what you ought to believe about some subject. Although many scientific studies of decision-making have shown that people tend to sift sources of information looking to reinforce existing views rather than to accept the view that is backed up with the better argument, our course is designed to combat this tendency. Facing a Decision as a Critical Thinker Imagine this situation. You are on a four-day backpacking trip in a national wilderness area with

Wednesday, May 6, 2020

Sez- Challenges Before Indian Economy Free Essays

Mundhe. Dept. of Business Economics, Siddharth College of Comm. We will write a custom essay sample on Sez- Challenges Before Indian Economy or any similar topic only for you Order Now Eco. Mumbai. SEZ – Challenges Before Indian Economy Introduction : Over the years it has been seen that the growth rate of the Indian economy, employment generation, improvement in the standard of living of the people has not been as expected. It was realized that foreign (and even domestic) investments in India were much lesser as compared to the much smaller South East Asian countries mainly due to multiplicity of controls and clearances, absence of world class financial infrastructure, etc. With a view to overcome the shortcomings experienced in attracting investments, increasing exports and accelerating economic growth the Special Economic Zones (SEZs) policy was introduced by the then NDA government in April 2000. This policy intended to make SEZs a tool for economic growth supported by quality infrastructure complemented by an attractive fiscal package, both at the Centre and the State level, with the minimum possible regulations Further, to instill confidence in investors and signal the Government’s commitment to a stable SEZ policy regime and with a view to impart stability to the SEZ regime thereby generating greater economic activity and employment through the establishment of SEZs, a comprehensive draft of SEZ Bill was prepared after extensive discussions with the stakeholders. The over enthusiasm to push the SEZ policy as an instrument of rapid industrialization has met with a series of roadblocks especially after the Nandigram incident. The SEZ policy is a part of the policy of â€Å"Growth at any Cost†, with the cost falling on the marginalized section of the rural population. Thus, those who gain and those who lose will be different sections of the population. This simply means that the SEZs are not Pareto-optimal over a situation where SEZs are absent. Therefore, this policy can lead to various socio-economic and political challenges. Meaning of SEZs? The Special Economic Zones (SEZs) are well developed enclaves of industrial infrastructure with plots, built up space, power, water supply, transport, housing etc. Besides industrial facilities, the SEZs provides social infrastructure including schools, hospitals, roads, hotels and the like. The SEZs are specifically delineated areas wherein units may be set up for specified purpose of manufacturing or trading or rendering services or providing warehousing facility for exports. In terms of the Section 2(i) of the said SEZ Act 2005, the Domestic Tariff Area (DTA) is defined to mean the whole of India (including its territorial waters and continental shelf) but not including the areas of SEZs. Furthermore, section 53 of the said SEZ Act provides that the SEZ shall be deemed to be a territory outside the Customs territory of India. The legal implication is that the SEZs are treated as the foreign territory for the purpose of trade operations, duties and tariffs. In other words, goods and services going into the SEZ (from the DTA) are treated as exports and goods and services coming from SEZ into the DTA are treated as imports. Therefore, domestic laws do not generally apply to the SEZs and the units therein. In short, SEZs will be considered sovereign territories of MNCs setting up shops there and ordinary Indians will require passports to enter these enclaves. Historical Background SEZ Act: The SEZ Act was enacted only recently, in 2005, but the origin of the SEZ scheme can be traced to as far back as 1965 when the Kandla Free Trade Zone (FTZ) was started. Thus there were Export Processing Zones (EPZs) in the country well before the new legislation was enacted, but these were few in number (only eight, operated by Central Government) and did not have a major impact on exports or investment. This led to a comprehensive review of the policy framework for existing EPZs/FTZs In 1999, which included a study of many SEZs world-over. The finding of the study was that there was scope for significant improvement in export performance through policy changes relating to DTA access, export obligation, etc. The concept of SEZ was given to India by late Shri. Murasoli Maran, former Union Commerce Minister. During his China visit he had a occasion to visit some of the SEZs in coastal regions of China. He observed the contribution that these SEZs have made to the Chinese exports and was deeply impressed by the progress achieved by SEZs and their overall impact on the economy. Back at home, he introduced the concept of SEZs in the EXIM policy-2000. He was very much interested in creating some SEZs in India and develop them on the lines of SEZs in China. He wanted to use the concept of SEZs to achieve a speedy economic growth in India. As a result, the Special Economic Zones Act was passed by Parliament in May, 2005 which received Presidential assent on the 23rd of June, 2005. After extensive consultations, the SEZ Act, 2005, supported by SEZ Rules, came into effect on 10th February,2006, providing for drastic simplification of procedure and for single window clearance on matters relating to Central as well as State governments. Objectives of SEZs: The SEZs are primarily viewed as elements of the Government’s export promotion strategy but that is not entirely correct. They are expected to benefit the economy in multiple ways, as spelt out in Section 5 of the said SEZ Act. Herein it is provided that the following factors should be considered by the Board of Approvals in Approving proposals to establish SEZs: (1) Generation of additional activity (2) Promotion of exports of goods and services; (3) Promotion of investments from domestic and foreign sources; (4) Creation of employment opportunities; (5) Development of infrastructure facilities; It is expected that this will trigger a large flow of foreign and domestic investment in SEZs in infrastructure and productive capacity, leading to generation of additional economic activity and creation of employment opportunities. Here it is important to mention that in case of India, the key element for the success of SEZs are political will and commitment, removal of bureaucratic hassles, labor reforms, better fiscal incentives and continual review and monitoring of the functioning of SEZs and adoption and application of correctives. Criteria for Approvals: 1) SEZ size not to be less than 1000 hectares, recently it is scaled down to 5000 hectares further to 1000 hectares (2) Sector specific SEZ can be set up in lesser area 3) Local Laws, Rules / Regulations applicable to SEZ Units there in (4) Units to be approved under the SEZ scheme, by the Unit Approval Committee headed By the Development Commissioner. (5) The minimum processing area limit has been fixed at a Uniform level, at 50% of the total land acquired, for multi product and sector-specific SEZs Scheme to Develop / Operate / Maintain SEZ: The SEZs can be developed and managed either jointly or separately by the Central Government, State Government, or Any Person (including a Private or Public Limited Company, Partnership or Proprietorship), for manufacture of goods; or for rendering services; or for both; or as a free trade and warehousing Zone. Incentives for Developers of SEZs : Developers and SEZ units shall be entitled to the following exemptions and concessions: 1) Exemption from customs duty on goods imported into the SEZ by the Developers or SEZ Unit to carry on the authorized operations; 2) Exemption from customs duty on goods exported from the SEZ by the Developer or SEZ Unit to any place outside India; ) Exemption from excise duty on goods brought from Domestic Tariff Area (â€Å"DTA†) to the SEZ by the Developers or SEZ unit to carry on the authorized operations, 4) 100% Income Tax exemption on export income for SEZ units in the first 5 years and 50% for the next 5 years. 5) Exemption from service tax on taxable service provided to a Developer or unit to carry on the authorized operations in a SEZ 6) 100% of the profits of the developer arising fr om the business of developing an SEZ, shall be deducted from taxable income ) The developers of SEZ are not required to pay Minimum Alternate Tax. Challenges before Developing Economies, A Case Study of China: The SEZs policy is a part of the policy of â€Å"Growth at any Cost†, with the cost falling on the marginalized section of the rural population. Thus, those who gain and those who lose will be different sections of the population. This simply means that the SEZs are not Pareto-optimal over a situation where SEZs are absent. Therefore, this policy can lead to various socio-economic and political challenges. China is a shining example of a country which has developed through its SEZs. But this image of success of Chinese SEZs is both incomplete and incorrect. They have by no means been an unqualified success, and they have brought about severe economic and social problems. We have taken the case of SEZs in China and analyzed the effects on arable land, water, environment, health, income equality, poverty, etc. Some of the most striking effects of SEZs in China are as following: 1) during the period of 1996-2005, SEZs in China, have caused diversion of more than 21% of arable land to non-agricultural usage. Per capita land holding now stands at a meager 0. 094 hectares. This is when China has to feed 22% of the world’s population on only 7% of land, and every year, an additional 10 million people have to be fed. As more arable land is taken over for urbanization and industrialisation, issues related to changes in land use have become a major source of dispute between the public and the government. 2) In just thirteen years, between 1992 and 2005,about 20 million farmers were laid off agriculture due to land acquisition for SEZs. Protests against land acquisition and deprivation have become a common feature of rural life in China. Social instability in China has become an issue of concern. In 2004, the government has admitted to 74,000 riots in the countryside. 3) Whereas a few years ago, excessive and arbitrary taxation was the peasants’ foremost complaint, resentment over the loss of farmland, corruption, worsening pollution and arbitrary eviction by property developers are the main reasons for farmers’ unrest now. 4) China set up its first SEZ, Shenzhen in 1979. After growing at a rate of around 28% for the last 25 years, Shenzhen is now paying a huge cost in terms of environmental destruction, soaring crime rate and exploitation of its working class, mainly migrants 5) In 2006, the United Nations Environment Programme designated Shenzhen as a â€Å"Global Environment Hotspot†, meaning a region that had suffered rapid environmental destruction. 6) According to Howard French, the New York Times Bureau chief, most of the year, the Shenzhen sky is thick with choking smoke, while the crime rate is almost nine- fold higher than Shanghai. The working class earns US$ 80 every month in the sweatshops and the turnover rate is 10% – many turn to prostitution after being laid off. Further, real-estate dealers have stockpiled houses which have caused prices to spiral and have created a new generation of people, French calls them as, â€Å"Mortgage Slaves† in an article in the International Herald Tribune on 17th December,2006. 7) The mindless pursuit of growth following the model of high input, high consumption and low output has seriously impacted the environment. In 2004, China consumed 4. 3 times as much coal and electricity as the United States and 11. 5 times as much as Japan to generate each US$1 worth of GNP, according to the The Taipei Times, some 20% of the population lives in severely polluted areas and 70% of the rivers and lakes are in a grim shape. 8) Around 60% of companies that have set up units in the country violate emission rules. According to the World Bank, environmental problems are the cause of some 3,00,000 people dying each year. The Chinese government has admitted that pollution costs the country a staggering $200 billion a year – about 10 % of its GDP. 9) While export-driven policy for economic growth has helped China touch record growth figures, the income gap is widening and rapidly approaching the levels of some Latin American countries. Going by a recent report by the Chinese Academy of Social Sciences, China Gini coefficient – a measure of income distribution where zero means perfect equality and one is maximum inequality – touched 0. 96 in the year 2006. In comparison, income inequality figures are 0. 33 in India, 0. 41 in the US and 0. 54 in Brazil. Further, the rural-urban income divide is staggering – annual income of city dwellers in China is around US$1,000 which is more than three times that of their rural counterparts. 10) In certain areas such as asset distribution or years of schooling China’s levels of inequality are lower (i. e. , more favourable ) than In dia. However, when one looks at it at the aggregate level, the picture is different. The levels of inequality in China have been rising through the last three decades, whether between rural and urban, within them, or on an aggregate basis. According to Zhu Ling, between 1978 and 1995, the Gini coefficient of rural income increased from 0. 21 to 0. 34 and that of the urban from 0. 16 to 0. 28. 11) With the Chinese economy opening up rapidly post – 1995 and also due to the massive concessions that China was forced to make in order to join the WTO, the trend continues and the aggregate Gini coefficient in 2006 was around 0. . Lessons India should learn from China: There are far reaching negative impacts of SEZ policy in India. It is normally advocated that India should learn from China. It is big failure there in China on the grounds of food shortages that may arise in future due to land acquisition, environmental problems etc. , therefore India should consider the following while implementing the policy of Special Economic Zones – 1) Following China, Indi a is replicating a similar model where vast tracts of a agricultural land are being acquired for creating SEZs and other industries. Therefore it will have the similar impact on the environment as in the case of China, as the dirty industries may enter in these zones. Further with drastic changes in labour laws favouring industry being considered, the plight of workers in these SEZs will be similar to those in China. Hence, such a model of development is environmentally unsustainable and socially undesirable. 2) It is now widely acknowledged that Chinese exports have also been boosted by its undervalued currency something which is turmed as an â€Å" effective subsidy†. This is a luxury that Indian exporters do not enjoy. Therefore, the argument for setting up SEZs to emulate China’s export-led growth is questionable. 3) Is export-driven growth through SEZs desirable for India? There is no doubt export play a significant role in boosting GDP. However in the case of a country with a sizable domestic market, the choice lies with the producer to either export or supply to the domestic market. 4) According to Ila Patnaik of the National Institute for Public Finance and Policy, household consumption in India at 68% of the GDP is much higher than that of China at 38%, Europe at 58% and Japan at 55%. Given the high level of consumption of Indian households, it is quite possible that this rush to set up SEZs in India is fuelled not by the desire to export out of the country but by the possibility of exporting from SEZs into the Domestic Tariff Area (DTA). The SEZs act is also designed to facilitate this. Any unit within the SEZ can export to the DTA, after paying the prevailing duty, as long as it is a net foreign exchange earner for three years. It is therefore a win-win situation for these units. ) The soaps in a SEZ will reduce the cost of capital while labour reforms will ensure trouble-free operations. Further, given the considerable international pressure to reduce industrial tariffs, SEZs will be able to export to the DTA at highly competitive prices. This does not augur well for units outside the SEZs who will now face unfair competition. As cheaper imports have already played havoc with the livelihoods of artisan sector of the economy, cheaper imports into DTA from SEZs w ill also adversely affect the domestic. No wonder many of them now want to migrate into SEZs. 6) In a country with 65% of the population depending on agriculture as a means of livelihood, industry ought to be complementary to agriculture. Though SEZs however, industry is being promoted at the cost of agriculture. This is the reason why Indian farmers all over the country are not willing to depart from their farm lands. It is witnessed on 21st Sept,2008, where 85% of the farmers from Raighad District have voted against the SEZs. ) Valuable resources spent to create SEZs will be at the cost of building better infrastructure for the rest of the country, something that will affect both the domestic industry as well as agriculture. Challenges before Indian Economy: Given that India’s socio-cultural and economic scenario is altogether different from that of China’s, it is debatable whether SEZs prove to be a success here. In the words of, Sunil Rallan, MD of Matadee Eco Parks,† The Indian government’s SEZ policy is superior to China’s in terms of legislation but has failed in the implementation process. Thus while SEZs may be loudable idea it is doubtful whether it is the right policy for the basic problems of heterogenous country like India. Replicating the Chinese model, India may end up not only with insufficient SEZs but also with reintroduction of the era of famines, water crisis, riots, pollution, etc. , and many more socio economic and political problems. We have taken the case of existing SEZ units (and the units which are slated to be set up in days to come) and analyzed their socio-economic effects on the Indian economy. 1) Threat to Food Security: According to the website of the Commerce Ministry, totally about 41,700 hectares of land is to be taken for the formally approved and notified SEZs. Land acquired on such massive scale has posed a threat to the food security of the country. Already, India’s food security is in a precarious state and the country has to import food grains including wheat, pulses and oilseeds. In this scenario if our arable land is diverted to establishment of SEZs, it will create a major food security problem in the country. Studies in West Bengal have shown that loss of food grains production due to SEZs would be of the order of 1. 5 million tones. This can create a serious shortage of food grains in the coming years. 2) Threat to Water Security: The SEZs are going to be set up by acquiring huge tracts of land. When the land is acquired on such massive scale, the water requirement for such SEZs would be huge and would have very large impact on water access for the surrounding area. The SEZs at such locations will also have impact on irrigation and agricultural development. Available information about the water needs and sources of water for various SEZs should ring alarm bell. For example, the massive water demand, at least 8 million liters per day, for The Mahamumbai SEZ is to be met by the Hetwane and Morba dams in Pen and Khalapur tehsils in Raigarh districts. In a situation where, farmers had to struggle to get irrigation water due to them from these dams, the huge water requirement for Mahamumbai SEZ would definitely lead to the water crisis. Forum of Manglore has quoted that the Manglore SEZ’s water requirement is at a hoping 136 million liters a day. When Manglore city is facing the water crisis without the SEZ, one can imagine what will be the case when SEZ comes up. 3) Displacement and loss of livelihoods in SEZs: Estimate show that close to 114,000 farming households (each house hold on an average comprising five members) and an additional 82,000 farm worker families are dependent upon these farms for their livelihoods will be displaced. In other Words, at least one million people who primarily depend upon agriculture for their survival will face eviction. Experts calculate that the total loss of income to the Farming and farm workers family will be at least Rs. 212 crore a year. This does not include other income (for instance artisans) due to the demise of local rural economies. The government promise humane displacement followed by relief and rehabilitation. However historical records does not offer any room for hope on this count an estimated 40 million people(of which nearly 40% area Adivasis and 25% Dalits) have lost their land since 1950 on account of displacement due to large development projects. At least 75% of them still await rehabilitation. Almost 80% of the agricultural population owns only about 17% of the total agricultural land, making them near landless farmers. Farmer’s families and communities depend on a piece of land (for work, grazing) than those who simply own it. 4) SEZ are actually land grab by the real estate mafia and the corporate sector: What are SEZ likely to become in few years time? According to a clause in the SEZ Act (section 5(2) as much as 75% of the area under large SEZs above 1000 hectares) can be used for non-industrial purpose. What will the remainder of the land used for? This lacuna in the law is likely to become a loophole for massive accumulation of Land by private players including the real estate mafia, developers and property dealers for the purpose of real estate speculation. This explains why so many of them have been buying land for SEZs. In fact it may well be the case that the rationale for the above clause in the SEZ Act is the uncertainty surrounding the Economic attractiveness of SEZs. If adequate productive investment is not forthcoming, the SEZ developer can at least cash in on the land value. Conglomerates like Reliance already own upwards of 100,00acre of land in the countrywide. 5) Loss of natural habitat, flora and fauna Massive land acquisition for the establishment of SEZs has led to the destruction Of natural habitat, flora and fauna due to deforestation. For example due to the Mundra SEZ in Kutch in Gujrat about 3000 hectares of area covered by Mangroves is being destroyed. . 6) More suicides, More crimes†¦ It is again no. coincidence that all most all the SEZs are being built only on the fringes of cities – like satellites all over again. A rough study based upon the â€Å"in principle† approved SEZs in Maharashtra shows that around 67% of the land for SEZs is within 100 km. of Mumbai. If the cities pf Pune and Nagpur are also considered, then a figure of 85% of land for SEZs is arrived at, and if Nashik and Aurangabad are also thrown then about 98% of the land for SEZs in within 100 km of these five cities. Thus there will be no real development. the rural areas will be further devastated. Farmers will commit more suicides larger slums with even more squalor will be created. There will be more crime, more communual riots, more atrocities against Dalits and more attacks and exploitation of women as always happens in the condition of squalor. 7) Ruthless Depeasantisation : However the SEZs are not the only instruments for grabbing the lands of the peasantry, millions of acres of land are taken by national and international big business for construction of Greenfield projects, private airports, tourist resorts, health tourism, smart cities, entertainment parks, building of private township for the super rich including vast areas for golf courses and luxury hotels. To provide infrastructure for super profits of local and multinational big business the state is acquiring millions of acres of fertile land to build industrial zones, golden corridors express ways including the much flaunted golden quadrangle express highways systems. This is the glaring phenomenon of contemporary global enclosures of forcible depeasantisation ruthlessly divesting the producers from their means of production, cultural moorings and commons. Adding salt to the injury the neo-liberal state is resorting to the most predatory inhuman primitive accumulation of forcing the farmers and adivasi’s out of their land when the entire peasantry is reeling under acute agrarian crisis where more than 2 lakh farmers have committed suicide in the past decade under the neo-liberal economic regime. Conclusion: There is much more to learn as well as unlearn from the Chinese experience. Until this is done, millions of poor across the country will be made to pay an even higher price than the Chinese did for following this flowed approach. India should thus work towards reforming its domestic economic rather than supplementing it with an SEZ model. It should not blindly follow China in this regard. How to cite Sez- Challenges Before Indian Economy, Papers

Monday, April 27, 2020

Technology And Media Essays - Education, Information Technology

Technology And Media Look around us today, what do you see? Technology being thrown at you from all kinds of places. For one the media has brought technology to another level. But if you really look at the whole picture technology is media. The both of them interact with each other. We are swamped by media and technology, having no control over it, and don't know what to believe about technology anymore. Technology is blasted on 260,000 billboards, 17,000 newspapers, 12,000 periodicals, 27,000 video outlets for renting tapes, 400 million television sets, and well over 400 million radios. The media always brings us the up to date advances in technology, whether it is a new form of Internet connection or diet pills. Media is always there for technology. The television is a source of media where a TV producer or reporter does not has complete control over the contents of programs. The interests and inclinations of the audience have as much to do with the what is on television as do the ideas of the producer and reporter. But television cannot survive without advertising, so television turns into the middleman and the true ruler of the majority is advertising. Which brings in society and what they want to hear. I am very sure that middleman that has recently purchased a cellular phone that he saw in the newspaper as being the must have will cause brain tumors for him 15 years later. Why doesnt the media protect the public from harmful technologies. Why doesnt the government step into this problem. Sooner or later (probably sooner) Microsoft will have a monopoly on the whole computer world especially those dealing with software. I think this is ridiculous. Bill Gates seems like a greedy little person who will just get greedier. The media supports technology in every way. How many times you do see Neil Postman on your TV set compared to Bill Gates. Now a days no one has complete control over media or technology, it is run by large companies that are dying to sell you the latest luxuries to inhance your intelligence or fun. When you turn on your TV at night and watch your favorite news channel, all you can see violence or the latest technologies that were developed that day. I am not saying this is bad, just makes you wonder what our societys obsession are. Remember back a few years when England coloned Dolly the sheep, it was very controversial in the world and this new experiment was captured by the media and every channel, newspaper and magazine was on top of the story. But how many new channels coverd the story where cell phones are will cause brain tumors down the line. Technology Essays

Thursday, March 19, 2020

Find out more about writing clear SOAP notes

Find out more about writing clear SOAP notes The How-To for Soap Note Writing The SOAP note is a document in the medical sphere, which contains all details of a patients medication. The title means Subjective, Objective, Assessment, and Plans. It is very important to control the accuracy of adequate treatment and in several situations to confirm the patient has got proper drugs and services. Its main goal is to help in standardization for medical cases. Description of SOAP Elements There are 4 main parts of this document according to its title: Subjective, Objective, Assessment, and Plans. Here are the meanings of each paragraph: Subjective is a text written according to oral information provided by the patient. He explains his problem, symptoms, feelings, etc.; The objective includes the scientific researches and observation of his problem. Here should be all information that can help to investigate the reasons for disease and prescribe proper treatment; Assessment is a part of the different concepts of the patient. In addition, there must be the results of consultation with therapist according to previous findings in patients analyses and medical research; Plans mean the final actions for the patient to make him recover. Thanks to such a prescription, he will become healthy as soon as possible. Origin of SOAP The first notes about SOAP belong to 1960s. Exactly at that time, Dr. Lawrence Weed, who was a member of the University of Vermont, created the first SOAP document. During his professional experience, Dr. Lawrence always said that his invention must be very helpful in the problem-oriented medical record. And frankly speaking, this statement is absolutely true. All medical specialists will agree that SOAP notes are vitally important for all kinds of medical institutions. Besides, they usually have the template to help all colleagues to organize medical information for their sake. Besides, other establishments with another type of SOAP note may have difficulties with identifying the data in such documents. It means that nevertheless impressive usage of SOAP notes, the medical staff may have both advantages and disadvantages. Lets take a look and determine all the pros and cons of using SOAP. Advantages of SOAP Notes So such a job with SOAP notes brings lots of advantages for medical officers and patients. Its main goal is to make a uniform way to collect and organize all medical information of every single patient. Besides, this document helps not only to find the proper way of medical records standardization but also allows understanding the patients needs and most proper treatment for his case. Besides, the SOAP note is written using a special language so-called medical terms and abbreviations. Such an approach allows making the general base of words to improve the communications between medical officers. They can do it in the quickest and clearest manner. Disadvantages of SOAP Notes It is said such document usually includes numerous abbreviations. Medical workers are professionals and understand most of such terms. But people without medical knowledge or even education will have no opportunity to use it. But understand it is okay for such specific writing. Doctors in physiotherapy tent to consider this document to be very poor and limited. They insist that there are no full how-to for making SOAP notes more functional. Such an issue sometimes means more serious problems with reaching functional tasks. But lets be honest with each other in this situation. The SOAP notes include only 4 elements to make sense. If we try to increase its length and tasks, we will get a quite complicated file with numerous issues in its understanding. In any case, you can find out more about how to create a SOAP if you need it. Here is the professional guidance in making such text. How to Prepare a SOAP Note Now you know that medical documents are very important for doctors, patients, and other people in and outside this field. When you need health care, you require the best services, and the SOAP notes will be a part of its improvement. But due to numerous reasons, we can still face situations of ignoring SOAP rules. If we expect to make our best in the medical sphere, we have no right to miss any important detail. Thats why writing such document has minimum requirements to set staff free from the annoying job. Lets hope it will help to support the role of SOAP notes. There is no requirement in length and other things in writing SOAP texts. The content is much important for medical workers and patients than in the format. Thats why the first task for a writer is to control the quality of the text. Mistakes and misprints are not allowed. In any commercial or academic writing, even one mistake can ruin the general impression from content and cause serious problems. When it goes about writing SOAP notes, you are holding someone elses life in your hands. So be attentive and professional in your writing. Main Rules Thanks to recommendations of the American Physical Therapy Association, we have exact guidance of the SOAP notes content. It should include the following data: the full self-report of your patient (he must express all feeling and symptoms of current condition); the description of all interventions; the details of the equipment which was previously used; the response of your patient on each stage of medical research and treatment; the full descriptions of all issues, negative reactions, feelings, and complications (including patients complaint); main reasons why the intervention was changed; the list of reached goals; the details of communication (to estimate its quality for the future). As a professional medical officer, you must remember that your SOAP notes may someday be used by another doctor. For example, when you are still holding the case of this patient, you may require other specialists consultations. Or when your patient had already recovered and is going to require medical care in the future. Such factors make you ensure yourself that you properly write your SOAP notes and do not let any mistake to happen. In the previous paragraphs, we have already shortly described the main elements of SOAP notes. Lets have an in-depth look in writing the Subjective, Objective, Assessment, and Plans. This guide will help you make informative text. How to Write a Subjective Part Writing this part starts with a close conversation with your patient. He must speak, and your task is to note. Let him share all feelings, problems, symptoms, and family history. Each thing may be important in the diagnostic field. Besides, sometimes not only patient participates in such conversation, but also his or her family members. In your text, you can use abbreviations or direct quotes. The main goal is to document the patients impressions of his condition. Thats why you can use suggestive questions to help him share each detail. But try to avoid closed questions which can give you a short answer yes or no. Such a conversation will be uninformative. Also, try not to judge the patient because he may be a little wiggly because of his feelings. Here are the main parts of your Subjective paragraph: the complaint; the painful feelings; description of how he got injury; the anamnesis (medical history of a patient). The Subjective part of SOAP notes is very important. It allows the doctor to make further conclusions. How to Write an Objective Part This part requires the writer to share all details from the medical side. It includes such tools as frequency, duration, amount, and used instrument. Also, notice in your SOAP note all kinds of patients reactions to the mentioned above methods. The Objective block usually consists of such elements: vision, circulation, range of motion, palpation, muscular test, additional experiments. Be very attentive to all reactions and actions while examining your patient. Also, remember the following rules: Highlight all special tests if you use them; Identify the possible injury to have more options on the next stage; Get as more details from your medical tools as you can; Prefer exact type of motion (active, passive, etc.) instead of general types. How to write an Assessment Part This part includes the professional point of view and final thoughts of the medical expert. He must share his ideas according to all findings which were gathered before. Besides clear conclusion, the doctor must explain why he makes such a conclusion, it means that all interventions must be based on rational facts and evidence. Besides writing an assessment, the writer must forecast negative consequences, terms of treatment. The positive response must also be there. Here is further information in making Assessment: Give the full description of each issue; Avoid general phrases which can twist your Plans and SOAP notes in general; Never make vague conclusions. After you are finished with your Assessment, you must keep writing SOAP note with the final paragraph called Plans. How to Write Plans As you have already understood, this is no unimportant part of SOAP notes. But Plans has much more meaning because it is the last element in the document. This part of SOAP is dedicated to the patients treatment, which may be described in different kinds from medication to urgent surgery. The doctor is obligated to include in the Plans, both short-term and long-term recommendations. For instance, short-term advice is to take pills. This is one of the most spread ways of treatment. Among the long-term analysis, you can find changing the lifestyle, etc. In addition, you can to the Plan block the expected results. It may be helpful for the future to analyze the advantages of exact treatment. To make the best Plans for SOAP notes, you should also remember: Your pieces of advice in the plan must be a daily basis; You are not allowed to give only general recommendations; Make sure that the upcoming plan is also added. The Best Tips in Making SOAP Note There is lots of information about the meaning and writing such documents. Try to use the following recommendations if you aspire to make the most informative: Make your SOAP notes simple and easy-to-understand. Remember that not only you but also other people should have an opportunity to read and use its information; Write your text straight according to the well-known sample in the medical field. Such an approach helps to keep the proper structure, tone of voice, and other standardized elements of notes; Add only fair and relevant information about the patients treatment. This is a golden rule which has no exceptions; Use only those word combinations and abbreviations which are proper for medical workers. It is a professional and humanistic way to do your job; Fill information right after you get it and never miss an important detail. Dont postpone your writing so you will describe your case fully and responsibly. Besides such recommendations remember these additional notes. You should always keep your writing away from: Using fake data about the patient and his treatment. Using terms and word combinations which are not relevant to well-known medical vocabulary. Include undefined and vague information. Make SOAP too long or too short. Infringe previously accepted SOAP note template. Use the following help and create high-quality documents in the medical sphere! If you need any help, you can ask us for a consultation. Feel free to get professional support in SOAP notes writing. Example of a SOAP Note To start writing the best SOAP, the author should see several good examples. We recommend you to get real notes and analyze them according to your experience before making your own text. You can also ask your teacher to give your SOAP notes with mistakes so you can find and fix them. Such homework will be best to check your knowledge and skills in making SOAP documents. In any case, such close acquaintance with SOAP notes will help you to improve your medical and writing skills. Save this article and share it with your colleagues to make a general contribution to health care department development. So SOAP is professional writing among medical specialists since the 1960s. This document has much more advantages and several small disadvantages, but the medical sphere does really require it. Both patients and doctors will get only benefits from such professional text.

Tuesday, March 3, 2020

Environmental Costs of Hydrofracking

Environmental Costs of Hydrofracking Natural gas drilling with high volume horizontal hydraulic fracturing (hereafter referred to as fracking) has exploded onto the energy scene in the last 5 or 6 years, and the promise of vast stores of natural gas under American soil has prompted a true natural gas rush. Once the technology was developed, new drill rigs appeared all over landscapes in Pennsylvania, Ohio, West Virginia, Texas, and Wyoming. Many have worries about the environmental consequences of this new approach to drilling; here are some of those concerns. Drill Cuttings During the drilling process, large amounts of ground up rock, mixed with drilling mud and brine, are pulled out of the well and transported off the site. This waste then gets buried in landfills. Beside the large waste volume that needs to be accommodated, a concern with drill cuttings is the presence of naturally occurring radioactive materials in them. Radium and uranium can be found in drill cuttings (and produced water – see below) from a proportion of wells, and these elements eventually leach out of the landfills into the surrounding ground and surface waters. Water Use Once a well has been drilled, large amounts of water are pumped into the well at very high pressure to fracture the rock in which the natural gas is located. During a single fracking operation on a single well (wells can be fracked multiple times over their lifetime), on average 4 million gallons of water are used. This water is pumped from streams or rivers and trucked to the site, bought from municipal water sources, or is reused from other fracking operation. Many are concerned about these important water withdrawals, and worried that it may lower the water table in some areas, leading to dry wells and degraded fish habitat. Fracking Chemicals A long, varying list of chemical additives is added to the water in the fracking process. The toxicity of these additives is variable, and many new chemical compounds are created during the fracking process as some of the added ingredients break-down. Once the fracking water returns to the surface, it needs to be treated before disposal (see Water Disposal below). The amount of chemicals added represents a very small fraction of the total volume of fracking water (around 1%). However, this very small fraction detracts from the fact that in absolute terms it is rather large volumes that are used. For a well requiring 4 million gallons of water, about 40,000 gallons of additives are pumped in. The greatest risks associated with these chemicals occur during their transportation, as tanker trucks must use the local roads to bring them to the drill pads. An accident involved spilled contents would have significant public safety and environmental consequences.   Water Disposal A large proportion of the prodigious amounts of water pumped down the well flows back up when the well starts producing natural gas. Besides the fracking chemicals, brine that was naturally present in the shale layer comes back up, too. This amounts to a large volume of liquid that is released into a lined pond, then pumped into trucks and transported to either be recycled for other drilling operations, or to be treated. This â€Å"produced water† is toxic, containing fracking chemicals, high concentrations of salt, and sometimes radioactive materials like radium and uranium. Heavy metals from the shale are of concern too: produced water will contain lead, arsenic, barium, and strontium for example. Spills from failed retention ponds or botched transfers to trucks do happen and have an impact on local streams and wetlands. Then, the water disposal process is not trivial. One method is injection wells. Waste water is injected into the ground at great depths under impermeable rock layers. The extremely high pressure used in this process is blamed for earthquake swarms in Texas, Oklahoma, and Ohio. The second way fracking waste water can be disposed of is in industrial wastewater treatment plants. There have been problems with ineffective treatments at Pennsylvania municipal water treatment plants, so that practice has now ended and only approved industrial treatment plants can be used. Casing Leaks The deep wells used in horizontal hydrofracking are lined with steel casings. Sometimes these casings fail, allowing fracking chemicals, brines, or natural gas to escape into the shallower rock layers and severely contaminating ground water that may reach the surface of be used for drinking water. An example of this problem, documented by the Environmental Protection Agency, is the Pavillion (Wyoming) groundwater contamination case.   Greenhouse Gases and Climate Change Methane is a major component of natural gas, and a very powerful greenhouse gas. Methane can leak from damaged casings, well heads, or it may be vented during some phases of a fracking operation. Combined, these leaks have significant negative impacts on the climate. Carbon dioxide emissions from burning natural gas are much lower, per quantity of energy produced, than from burning oil or coal. Natural gas would then seem to be a reasonably good alternative to more CO2 intensive fuels. The problem is that throughout the entire production cycle of natural gas, a great deal of methane is released, negating some or all of the climate change advantages natural gas seemed to have over coal. Ongoing research will hopefully provide answers as to which is least damaging, but there is no doubt that mining and burning natural gas produces great amounts of greenhouse gases and thus contributes to global climate change. Habitat Fragmentation Well pads, access roads, waste water ponds, and pipelines crisscross the landscape in natural gas producing regions. This fragments the landscape, reducing the size of wildlife habitat patches, isolating them from one another, and contributing to detrimental edge habitat. Peripheral Aspects Fracking for natural gas in horizontal wells is an expensive process that can only be done economically at high density, industrializing the landscape. Emissions and noise from diesel trucks and compressor stations have negative impacts on the local air quality and overall quality of life. Fracking requires large amounts of equipment and materials which themselves are mined or produced at high environmental costs, notably steel and frac sand. Environmental Benefits? At the local scale, the land footprint from fracking operations, especially once the well has been established and the drill rig is gone, is smaller than that of coal strip mines, mountain-top removal mines, or tar sands fields. The footprint of thousands of wells and pipeline right-of-ways over an entire region do add up, though.Natural gas from Marcellus, Barnett, or other North American shale deposits allows us to rely on a domestic source of energy.   That means less energy spent transporting fossil fuels from overseas, and more importantly maintaining the ability to have stricter environmental controls over the entire energy production process. Source Duggan-Haas, D., R.M. Ross, and W.D. Allmon. 2013. The Science Beneath the Surface: A Very Short Guide to the Marcellus Shale. Paleontological Research Institute.

Saturday, February 15, 2020

The New Employee Orientation Assignment Example | Topics and Well Written Essays - 250 words

The New Employee Orientation - Assignment Example The fright of the newness often make one coil and feel withdrawn, yet at the same time there is the joy of joining a new workforce. Just like embracing what a new day presents, a new employee must seek to embrace the cultural climate in the new work environment before he/she can criticize or become judgmental like in the case presented by Schein (2009). The author presents a case of a CEO (Chief Executive Officer) who became judgmental few days after being posted into a new environment. The surest way of learning a particular corporate culture is by understanding one’s role and how that role fits into the whole organization (Lawson, 2006). Embracing the organization culture involves getting to understand the organization’s mission, objectives, policies and structure (Schein, 2009). The various challenges that come with each new day are like the giants in the â€Å"Giant Tales† which are there not stop one from sojourning ahead but they present a venue for growth and innovation (Cromie, 2008). Notably, the presented opportunities evoke every creative spirit as well as create the good working environment rich with experiences of others to learn from (Baek, 2006). It is worth noting that the success of one in the new environment is basically pegged on the willingness of the new individual to learn and so embrace the new work

Sunday, February 2, 2020

Check processing before check 21 legislation Term Paper

Check processing before check 21 legislation - Term Paper Example k 21 legislation, previous law was made in a way that banks were forced to accept â€Å"Presentment† that was a unique check made of paper before transferring funds to other accounts. The old Check processing system was exceedingly slow comparing to the electronic system and customers had to wait for their Check clearance for two to three days (Bauer and Gerdes). The check clearing process before legislation 21 was complicated as it requires Federal Reserve to receive Checks from banks where they have been deposited, sort them in an organized manner, adding the amount of payment for deposited banks and delivering Checks from where there were drawn. This was the main source of income for Federal processing as forward items used to generate profits. Before legislation 21, paper Check accounted for more than 60% of the noncash payment in the year 2000. The Federal Reserve System used to process large number of paper Checks physically, but even before the emergence of legislation 21, the paper Check processing was declining because of its complications. The customers used to face different types of problems before this legislation, and they were not properly secured against unauthorized payments of paper Checks (Wheelock and Wilson). This legislation brought new measures of safety that the previous system was unable to implement. There was a fra ud case for Hauser Contracting Co. in which a thief obtained Check of stock that was used for paying employees. He made many Checks of payroll and withdrawal more than $24,000. These types of fraud were particularly common when paper Checks was used by the banks (Abagnale). The banks previously were not used to give any canceled Checks back to the customer, and they were only able to see the documents of Checks that were paid. Another disadvantage of the previous system was that banks were not able to processed claims made for paper Checks and they used to take more time for investigation. The electronic Check system after

Saturday, January 25, 2020

odyssey Essay -- essays research papers

In Homer’s The Odyssey, many happenings interfere with Odysseus’ journey to return home to his wife, Penelope, and son, Telemachus. Self-determination is a strong characteristic that Odysseus portrays in The Odyssey. The three traits that Odysseus portrays as evidence of his self-determination are: endurance, perseverance, and courage. Odysseus, like most humans, has his doubts of confidence, but seems to overcome them. Out of this great tragedy, he has become a greater man to regain his kingdom and live a long life. He learns that without his determination he would have never returned to his home. Nature played a key role in how the story played out. Nature can interfere and impede human progress but that nature cannot conquer mankind so long as men are willing to face hardship and accept the consequences of their struggle.   Ã‚  Ã‚  Ã‚  Ã‚  After the Trojan War, Odysseus, the handsome, brave hero of The Odyssey makes the god of the sea, Poseidon, angry by claiming that he alone won the Trojan War. Poseidon vows he will make Odysseus' journey home tough. While on the island of the Cyclopes, they find an abandoned cave that is owned by the one-eyed Cyclops Polyphemus, the son of Poseidon. There they become trapped, Odysseus tells him his name is Nohbody, and offers Polyphemus some wine so that he can become intoxicated. Polyphemus becomes drunk, passes out, and Odysseus and his men devise a plan and attack him in his eye with a sharp, hot wooden pole. Polyphemus...

Friday, January 17, 2020

Can terrorism be justified? Essay

Introduction The purpose of this essay is to explore the issues surrounding the morality of terrorism. I will begin by providing contextual information of the topic through exploring the history of terrorism. From the Sicarii in 50AD who carried out assassinations with short daggers to more recent attacks such as 7/7 bombings in the London underground. In this section however we will find it is not only the methodology of terrorism that has changed but its definition has evolved also. I shall use the historical examples to find any patterns in the use of the word and analyse what these examples tell us about the meaning of the word. Throughout my essay I shall adopt a narrow definition as I believe it allows you to explore terrorism in more detail. Subsequently I will seek to define terrorism along the basis that it sets out to instil fear into others in order to reach a final objective. Following this I shall examine the arguments for and against the justification of terrorism through questioning the ideas of various scholars such as Rudolf Bittner who says terrorism is always wrong to the arguments of Kai Neilsen who says terrorism can be justified if the ends justify the means. Hence I shall reach my final conclusion and reinforce my core argument that terrorism can never be justified, as I believe there is always other less harmful options which reach the same results , furthermore I believe strongly that the lives of others should never be sacrificed for personal gain, whether that be social, political or economic. Lit review The first known terrorist organisation originated in 50AD, they were called the Sicarii, The Sicarri wanted liberation from Roman leadership and assassinated all those associated with the Romans, it was said that the fear that was aroused by these crimes was worse than the act itself(law, R. Terrorism: A history, p.27). The arousal of fear is seen even in modern terrorism through the 7/7 bombings in London where civilians were targeted in the underground train stations, subsequently many feared to use London transport. This running theme of sparking terror within a population suggests that the meaning of the word terrorism must be based around the act of instilling fear; however this is only one aspect of the definition. In the case of the Sicarri they committed these terrorist acts in order to reach an end goal of liberation, this highlights that the definition of terrorism must include a final objective. This end goal is seen through many other terrorist organisations and has become more apparent over time , for example the Ku Klux Klan wished to eradicate all rights of black Americans, this was demonstrated by burning down places of worship and public buildings owned by black Americans. Despite these similarities the definition of terrorism has become elasticated over time, thus it has become difficult to pin down into a singular concept. This variation can be seen through the methodology, in the early stages of terrorism the use of swords and knifes were popular, such as the Sicarii’s use of daggers, however modern day terrorists use explosive devices such as bombs in the 7/7 attack in London. As terrorism has evolved so has the brutality of the act, the consequences of terrorist acts are much larger now than in 50AD, for example the al-Qaeda killed 3,000 people in the attack of 911 alone . This makes it apparent that a key part of the modern definition of terrorism should revolve around fear or terror being committed upon a large scale. Definitions In this essay I will be using a narrow definition, as I believe it’s more efficient in focusing upon the foundations of terrorism. This is because I believe wide definitions are too vague as they incorporate all victims of violence. Thus it becomes difficult to be as thorough when zooming into who and what terrorists are. For example under the pretences of a wide definition anybody can be the victim of terrorism, therefore the assassination of Osama Bin Laden could be classed as a terrorist act. This is clearly not the case. Therefore I believe at times wide definitions can lead you to draw incorrect conclusions, as a result I will be using a narrow definition of terrorism throughout the essay. The two core aspects of terrorism is 1)the act of instilling terror and 2)the use of terrorism for a political goal, thus I believe all valid definitions of the term should revolve around these constant features. Various historians and philosophers throughout the course of history have put forward their definitions of terrorism. Walter Laqueur defined terrorism as the illegitimate use of force to achieve a political objective when innocent people are targeted (definitions of terrorism. This definition of terrorism is successful in demonstrating that terrorism is always used as a means to reach an end. However it fails to mention the instilling of terror into a nation and rather focuses upon force by means such as weapons. It also highlights that government organisations can’t be terrorist groups, however many definitions such as Per Bauhn’s would disagree with this. Bauhn defines terrorism as the performance of violent acts, directed against one or more persons†¦.to bring about one or more of the agent’s political goals (Bauhn, 1989:28). In Bauhn’s definition he fails to specify qualities of the agent , I believe this makes his definition invalid. As warfare could then qualify as a terrorist act, which in my opinion it isn’t . Terrorism is difficult to define, however I have reached a definition that terrorism is the illegitimate use of force against an innocent population in order to provoke fear or terror as a strategy to r each an end objective. I believe this definition is plausible as it focuses upon the two core features of terrorism whilst eliminating government organisations. Analysis Philosophers and historians debate continuously about whether terrorism can ever be deemed morally acceptable. I take a deontological stand point and believe that terrorism is wrong in every situation. I believe this as there are always less harmful options which will reach the same result, for example protests and speeches. Moreover if we class terrorism as justifiable, society may begin to use violence to express messages regularly and what sort of a world would we live in then? For example if we classed the attacks of 911 as morally acceptable it would provoke others to do the same. In addition I believe that in any situation the use of terrorism will never be worth the end result, the lives of human beings are always going to be more valuable than any potential gain. However many may disagree with this view point, they could argue that if the end result of terrorism moves us towards a more ideal society then in the scheme of things the loss of a few lives is nothing. However this argument is invalid as how can society truly be improving if it relies on violence to do so? I believe that if change requires others to die in order for it to be fulfilled then it isn’t as beneficial for society as if the change was reached via other peaceful  methods. Thus we should always use other strategies available to us to portray our beliefs rather than opting for terrorism. There are many justifications for terrorism which disagree with my claims; Kai Neilsen is a consequentialist therefore judges every action upon its consequences. He argues that terrorism can be morally acceptable in a situation, if it can be shown to be 1) the most effective action with 2) the least bad overall consequences. His basic argument is that if the means justifies the end then it is acceptable. However a major flaw in his argument is that it is impossible to calculate whether the end result is of a greater good than the course that had to be taken to get there. For example was the death of tens of thousands of French people worth liberation in the French revolution, the families of those who lost loved ones may argue that it wasn’t. In addition how can we be sure before carrying out such terrorist acts that this greater good is going to be reached, we c annot be certain of such things. A disadvantage of all consequentialist ideas is that we cannot predict consequences therefore using Neilsen’s criteria it would be difficult to deem whether a terrorist act is justified before it has taken place, this makes Neilsen’s argument unreliable. Moreover we are unable to define what the ‘greater good’ is, as it varies from person to person, an act which may benefit one person may not have the same effect upon another. This can lead to an individual’s happiness being over looked, as John Stewart Mill stated through the idea of higher and lower pleasures an individual’s happiness can be of a greater worth than the majorities. Quite often in Terrorist acts minorities are over looked which results in the least amount of happiness being achieved. Due to these major flaws in Neilsen’s argument I reject his views. Rudolf Bittner supports my claims and as a deontologist abides by moral norms, as a result he believes terrorism is always wrong as violence violates human rights. I agree with his argument as laws are made for a reason, to keep peace and order in society .Violence however is detrimental to the majority of the laws that society upholds. Therefore if we justify a violent act as extreme as terrorism we are only inflicting terror upon ourselves. On the other hand Emile Henry argues that civilians who benefit from unjust societies are somehow to blame for the society they live in. Henry says that these civilians aren’t innocent at all and should serve as targets for violence. Osama bin Laden adopted this view and justified  killing innocent Americans in 911 by saying ‘the American people are the ones who pay the taxes which fund the planes which bomb us in Afghanistan’ (full text: Bin Laden’s ‘letter to america’, http://www.theguardian.com/world/2002/nov/24/theobserver, retrieved: 03/08/14). Using Henry’s argument all those in the world trade centre on the 11th September 2001 were guilty and therefore the attack was morally acceptable. However these civilians are not guilty they pay taxes because its compulsory not because they want planes to bomb Afghanistan, they do not give the orders which kill their people, they have no real voice in the matter. This is where Henry’s argument becomes invalid; it is difficult depending upon your perception to say whether a person is truly innocent. Henry’s argument is short sighted and doesn’t think of the bigger picture, If this justification was used then society would be a constant war zone, just because you consider a person to be guilty of a crime doesn’t make their murder acceptable. Nicholas Foiton’s argument against terrorism being justifiable influenced my opinions strongly, he said terrorists have ‘ideological’ conceptions of what is good which misrepresent actual peopl es interests. I agree with this entirely as quite often a terrorist organisation becomes deluded by their aims and forgets to look at the wellbeing of a whole society. For example the members of the Ku Klux Klan believed that immigrants didn’t belong in America. They thought that by attacking black Americans they were moving society forward, when in actual fact they were doing the opposite, they had ‘ideological’ conceptions of what was good for America. Foition additionally said that terrorism is never the last resort to make a change; I adopted this point as there are always alternative less aggressive strategies. For example Martin Luther King’s speech which wished for equality between white and black people in America was extremely influential and helped strive towards the more equal society which we live in today. This highlights that’s terrorism isn’t the most effective option and often results in a nation abiding out of fear rather than choice, therefore has no real change to a societies opinion. Thus terrorism cannot be justified on the basis that is the only available option. Foiton additionally arg ues that terrorism is not morally acceptable because all objectives that need innocent people to die to be reached are bad. If an objective requires people to die for it, is it really worth  carrying out? I agree with Foiton as a human life is worth more than any potential political gain, therefore terrorism cannot be justified upon the grounds that the end will justify the means. Conclusion In my conclusion I shall reiterate my main findings which I have discussed previously. I strongly believe that terrorism Is always wrong and cannot be justified in any situation. My main reasoning for this is that violence should always be considered immoral, it goes against human rights and laws which are implemented into our society for a reason. If we justify violence as extreme as terrorism people will begin to believe that is acceptable to behave in such a manner in everyday life. Furthermore terrorism cannot be justified upon the foundations that it is the last resort, there are always other strategies that are just as effective and less detrimental to society. I conclude that if society has to use violence in order to move forward then society in reality is not really improving at all. In addition I believe that all consequentialist arguments for justifying terrorism are invalid as they lack reliability, we cannot predict outcomes therefore we are unable to utilise justificati ons such as Neilsen’s in practice. Moreover how can we justify terrorist acts such as 911 which killed thousands of innocent people? No act that brings such damage and devastation can ever be morally acceptable; it goes against all the political and religious laws of which our society depends upon. I also believe that defining what the ‘greater good’ for society is, is impossible, therefore any justification which revolves around terrorism being used as a method to improve society is invalid. This is because terrorists believe their opinions to be the only ones that matter, therefore the interests of societies who are affected by these groups are overlooked, this results in the greater good not being reached at all. Subsequently I take a deontological stand point and agree with scholars such as Bittner and Foiton, there is never a right time or place to use terrorism as it can simply never be justified. Bibliography http://terrorism.about.com/od/groupsleader1/p/Sicarii.htm http://www.oxforddictionaries.com/definition/english/terrorism http://www.azdema.gov/museum/famousbattles/pdf/Terrorism%20Definitions%200728 09.pdf http://en.wikipedia.org/wiki/Definitions_of_terrorism http://www.theguardian.com/world/2002/nov/24/theobserver KS5-Philosophy-Can terrorism ever be justified? (brilliant club text book)

Thursday, January 9, 2020

Taking a Look at Lutheranism - 1032 Words

â€Å"If you don’t believe in God, you had better hope your right!† All religions basically believe in one God. Lutheranism is no exception, and as it just so happens it is very close to the Catholic religion I practice. This paper will attempt to explain the Lutheran Church and how it came to be. Martin Luther, a German monk, known to many as the â€Å"Father of Reformation† did not initially or intentionally, start the Lutheran religion. However, his teachings became the cornerstone of what is known today as the Lutheran Religion. Marting Luther was born in Germany in 1483, became a monk, got ordained in 1507 then began to teach at the University of Wittenberg. Even though Martin Luther was ordained in the Catholic Church he became torn as some†¦show more content†¦If his right to grant remission in these cases were disregarded, the guilt would certainly remain unforgiven. 2. God remits guilt to no one unless at the same time he humbles him in all things and makes him submissive to the vicar, the priest. 3. The penitential canons are imposed only on the living, and, according to the canons themselves, nothing should be imposed on the dying. 4. Therefore the Holy Spirit through the pope is kind to us insofar as the pope in his decrees always makes exception of the article of death and of necessity.† http://www.biblestudytools.com/history/creeds-confessions/luther-95-theses.html The gist of the Theses were to protest, challenge and deny certain aspects of what was going on in the church. Martin Luther’s became very popular and as his ideas of reform became more and more popular, the Pope threatened Luther to stop or face excommunication. Martin did not conform and in 1521 Martin was excommunicated by the Pope. Hence the beginning of the Lutheran Religion. In the beginning people did not initially want to be called Lutherans they like to be referred to as Evangelicals but their opponents called them Lutheran’s after the reformer Martin Luther, and the name stuck. As far as the important rituals and sacraments in the Lutheran Church, many mimic the Catholic Church. However the Lutheran Church only has two sacraments where the Catholic Church has seven including, baptism, confirmation, confession, Last Supper, marriage,Show MoreRelatedEssay on Arnold Schoenbergs Musical Influence1220 Words   |  5 PagesJewish family in Vienna, Austria (Schoenberg 1). Schoenberg was a young Jewish man during World War I (WWI) living in Berlin. He was directly affected by the invasion of the Nazis. In 1933, he had to leave Berlin and desert his faith for Lutheranism later on taking on the faith of Judaism. At the early age of eight, he began violin lessons and almost immediately started composing music (Schoenberg 1). 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