Contract memorandum Essay

Teri is a fireman who lives and works in Boston, Ma. She is selling her home and found a purchaser named Jack. Teri got a proposal from Jack for $300,000. Teri acknowledges the offer and they sign an agreement with that impact. After the agreement is marked, Teri learns of a Boston decide that all firemen should live inside the Boston city limits. Teri chooses not to move and contacts Jack to tell him she won’t be moving all things considered. Jack sues Teri in city court, requesting explicit execution as per the first arrangement. Teri contends that, albeit explicit execution is typically proper in land deal cases, the adjudicator has the prudence to deny explicit execution. ISSUE #1: Regardless of whether Jack is expected explicit execution? RULES: In Raynor v. Russell, 353 Mass. 366 (Mass. 1967), a cop had gone into an agreement to sell his home. The cop was intending to move to property in a town in excess of ten miles from the city, but since a specific rule was acknowledged by the city essentially requiring its cops to live inside ten miles of it, was not a satisfactory ground for precluding explicit execution from securing the agreement looked for by the buyer in a suit in value. Likewise expressed in Raynor, The court held that †the imminent buyers were entitled in lieu of the help allowed by the last announcement to explicit endless supply of the price tag less the sums previously paid as a store, just as intrigue thereon.† The court additionally presumed that â€Å"there was no difficulty indicated adequate purpose behind denying explicit performance.† The court held that since explicit execution was to be in all actuality, the value set by the oral understanding made by the purchasers must be paid. In Joseph A. Cardillo Revocable Trust v. Cardillo, 17 LCR 55 (Mass. Land Ct. 2009), is that Joseph looks for explicit execution of the understanding and a request that Charles be constrained to pass regarding the matter property to Joseph for a thought of $ 125,000. Explicit execution is likewise allowed when the purchaser sensibly depended on an agreement and the ceaseless consent of the selling party and the buyer’s position has been changed for the more terrible. Likewise expressed in Joseph, the court requested â€Å"specific execution of a composed understanding between two siblings splitting a pipes business that incorporated the buy by one of the siblings of the other’s half enthusiasm for the business land held by the two as inhabitants in common.† Investigation: A Judge will allow explicit execution in a land or land bargain as expressed in Raynor,†the buyers were entitled of the help conceded by the last pronouncement to explicit endless supply of the price tag less the sums previously paid as a store, just as intrigue thereon.† Since Teri had marked an agreement with Jack the Judge should allow Jack explicit execution dependent on the first understanding. As expressed in Joseph, Specific execution is allowed when the purchaser sensibly depended on the agreement with the dealer and the buyer’s position has changed for the more awful. End: Accordingly, explicit execution is certifiably not an exacting and supreme right and it rests in sound legal tact. Jack ought to get explicit execution in view of the obligation owed him in the first consented to arrangement. ISSUE #2 Be that as it may, will Teri’s conditions cause the appointed authority to utilize his tact and deny explicit execution? RULES: In A. B. C. Car Parts, Inc. v. Moran, 359 Mass. 327 (Mass. 1971), the offended party advances from a last announcement in the Superior Court preventing explicit execution from claiming a supposed oral agreement to sell property in Cambridge and requesting the arrival to the offended party with enthusiasm of the store it paid to the litigant simultaneous with the supposed creation of the agreement. So as to qualifies the purchaser for explicit execution on an agreement of offer, it is essential that the purchaser delicate the price tag to the merchant for the benefit of the purchasing enterprise inside the sensible time suggested by law except if the vender proves a reluctance or powerlessness to pass on. Additionally expressed in A.B.C. Automobile Parts, the court expressed that â€Å"in request to qualifies him for explicit execution on this agreement it was important that Kagan delicate the price tag to the respondent for the benefit of the offended party enterprise inside the sensible time suggested by law except if the litigant prove a reluctance or failure to convey.† There was proof that Kagan was eager to get the show on the road to perform, and this was every one of that was required in the conditions. Investigation: The Massachusetts Superior court may deny explicit judgment as expressed in A.B.C. Vehicle parts, a request Teri to restore the store with enthusiasm to Jack simultaneous with the creation of this agreement, if the appointed authority utilizes his legal circumspection in doing as such. End: Along these lines Jack is expected his obligation of explicit execution due to the coupling contract that he had with Teri. Be that as it may, the appointed authority may utilize his attentiveness and deny the particular execution to Jack and require the arrival of Jack’s store as expressed in A.B.C. Car parts. It is to the judge’s legal watchfulness.

Political Systems Essays - Political Philosophy, Politics, Elections

Political Systems Since the production of humankind the world has been constantly evolving. With each day, man creates, nations develop and political frameworks change. A political framework is a significant arrangement of social organizations. Political frameworks have numerous capacities. Political frameworks make assets for instruction, wellbeing, government assistance, industry and international strategy. Political frameworks have changed definitely finished hundreds of years are as yet evolving regular. To get why and how political frameworks change, there are numerous elements. Some main considerations are advancement, upset and economy. A main consideration and effect on why a political frameworks change is because of the nations social economy. The methodology wherein a nation manages certain political procedures are influenced by inside divisions of pay, riches and occupation, likewise by monetary reliance or neediness. There is continuously a positive relationship between financial turn of events and equity or pay. The Linearity hypothesis expresses that monetary advancement prompts urbanization which prompts correspondence which prompts significant levels of training and thusly prompts Democracy. This hypothesis works superbly in demonstrating how financial aspects lead to a change in political frameworks. Wealthier countries for example, the United States, Japan and other European nations frequently have more evenhanded salary disseminations than less fortunate nations. As indicated by Robert J. Mundt, a political specialist, in cutting edge mechanical countries the wealthiest 10% of family units get around one fourth of the national pay, while least fortunate get 40% and around 20% get just fifteen percent of the national pay; in center salary nations like Brazil, the wealthiest 10% gets forty-six percent of national salary and the least fortunate forward percent get just eight percent. A case of a nation that social economy impacted the adjustment in their political framework would be the Russian Alliance. The social economy lead to the fall of Communism. The Russian alliance was a socialist nation having faith in state claimed and midway arranged government. A long time back the socialists had the option to stay aware of the other enormous cash forces of the world. In any case, as time went on and they attempted to make up for lost time, their economy was too difficult to even consider controlling. Their items were low quality and their amount was made on a need premise. There was no effectiveness. The individuals of Russia would need to hang tight years for vehicles, lofts and held up hours in lines for basic things like food and other fundamental necessities. The soviets started to contend with the legislature. In 1991, Russia had experienced the most noticeably terrible of it's swelling and modern issues. In the long run Russia turned into the Russian League and there was a conclusion to Communism. Urbanization is another explanation that political frameworks change and create. Individuals come up short on recourses on their provincial terrains and are compelled to escape to the greater urban communities. Individuals go to the greater urban areas wanting to locate a superior life for their families and themselves. As additional individuals go these urban areas, it makes more employments. Industry develops and the social economy additionally develops. Political frameworks start to make governments that take a shot at international strategy and exchange which makes more cash. In the long run the political frameworks shape their legislatures to resemble those of the other greater wealthier nations on the planet. Another factor that changed numerous nations political frameworks is that of a progressive change. Two nations that were firmly impacted by the progressive change were Russian and Germany. After World War I, Russians accepted the upset lead to the breakdown or colonialism and private enterprise. Russia was doing a long time before the war. Industry was as yet developed and the individuals appeared to be cheerful. That didn't keep going long however, the war changed everything. At the point when the Russian military did battle against Germany, the tsarist government fell. As the tsarist government self-destructed so did the Russian economy. The administration wound up stuck in a circumstance that they didn't realize what to do. In 1917 just conservatives over the intensity of the tsar. This bunch would have liked to make the nation increasingly present day and vote based. Be that as it may, in an odd new development, the pioneer of the moderate democratics, deceived his western partners and settled on a harmony concurrence with Germany. In the long run a Russian unrest made a gathering with the assistance of Germany lead to the fall of government and private enterprise. Not long after Russia turned into a socialist nation. Progressive change is clear when taking a gander at China's advancement as a legislature. China and Russia's political change are comparative from various perspectives. One of the greatest progressive developments in China was Maoism. Maoism was made by an individual named Mao Zedong. Mao had confidence in fortifying and

What to Look For in a University

What to Look For in a University Deciding where to continue a higher education can be overwhelming, and with each college boasting about how they are the best fit for you, how can you be sure? Here are a few things to keep in mind when deciding and to hopefully help you figure out where you belong. Academics/Admission rate This should be, for anyone looking at higher education, the number one priority. And while no college advertises as being easy, every college has a different rank. Thus, looking at admissions rates can help determine how competitive a college is. Remember, being realistic with yourself is important, while challenging yourself is, too. Applying to one university with a 5% acceptance rate is incredibly risky, but applying to universities with high acceptance rate is not challenging. Balance is everything. Location Gif from Giphy Prospective students tend to ignore this one, especially students who grew up in a suburb. The I cant wait to get out of here! feeling  is something I know all too well. But the truth is that you will get homesick, and when you do, it is important to be able to get home to the comfort of your own bed and home. By no means does this mean that the adventure of going across the country is a poor choice, but be mindful of who you are and how dependent you are on your family. Cost/Aid Gif from Giphy Loans are a pain to pay off, and finding a job right away your freshman year may be unrealistic. Choosing a university that offers financial aid and academic scholarship is a wise financial choice, especially if your parents are the ones paying  the bills. ANYTHING except the dorms Basing a college choice on where you will live for less than 8 months is crazy! And the truth is that all dorms are small and rather plain at first (it makes decorating all the more fun). So please please do not cross a college off of the maybe list because the dorms are not completely updated or renovated. In the grand scheme of things, it is not important at all. Rachel Class of 2020 I am studying Middle Grades Education with concentrations in Social Sciences and Literacy in the College of Education. Although I now reside in Champaign, I am originally from Vernon Hills, a Northwest suburb of Chicago.

Should Colleges Be Free Essay - 1186 Words

Should colleges be free in America? It is a question that is more relevant today than ever before. As education is one key factor that determines the nation’s fate going forward, this question is worth debating. Making free college education may sound good theoretically but requires herculean efforts to make it practically possible. The main question is whether such program be effective in the long run or not? If, yes how long will the government able to support these costs and from where? Are tuition costs only the concern that discourages students from attending colleges? There may arise several skepticisms that can withhold the idea of free colleges. As both colleges and students won’t be benefitted by such plans the college education should not be free. â€Å"Free public college is a great political talking point, but it is a flawed policy.† [Kelly,1] As mentioned by Andrew p. Kelly, tuition-free college merely shifts the cost of education from the group of taxpayers to all the taxpayers. Technically, free college isn’t really free. Someone does have to pay for it. The only option to cover tuition cost is to increase the tax rates or cut services for elsewhere. It is not fairer to cut other services just to make students pay for educations. Why would one pay more tax if they are rich? People who are rich did something to accomplish it. They were not innate wealthy. Most of the wealthy person have worked their way up and worked their entire lives to get where they are. Thus,Show MoreRelatedShould College Be Free College?848 Words   |  4 Pages Free College Why are not more people going to college? One obvious answer would be cost, especially the cost of tuition. But the problem is not just that college is expensive. It is also that going to college is complicated. Free college is not just about cultural and social, neither economic. It means navigating advanced courses, standardized tests, and forms. It means figuring out implicit rules-rules that can change. College graduates have higher employment ratesRead MoreShould College Be Free? Essay1520 Words   |  7 PagesShould college be free? A current universal problem poses this question. In today’s world, full of public education standards that hold students maybe too high and in a generation bogged down by student debt, this issue qualifies as a problem more than many are maybe even willing to admit. While the prospect of free college proposes excellent ideals such as a stronger and smarter generation, no student loan problems, and a higher educated society, the truth may a ctually lie in the reality thatRead MoreShould College Be Free College?1614 Words   |  7 Pagescandidates because of his belief that tuition and cost of living at public colleges and universities should be free. 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I am sure that the government would find some way to get their money back from allowing free tuition, or twice theRead MoreCollege Should Not Be Free876 Words   |  4 Pagesmake public college tuition free. A recent movement to federally mandate college funding has struck the interest of the lower, impoverished members of society. However, if college tuition were free it would be unfair, unregulated, and cost-ineffective in the long run. What does free really mean? Does it include just tuition, or room, board and books? Also, would it be completely free? Someone has to pay something somewhere down the line. There is no way to make college completely free. It would beRead MoreShould College Be Free?893 Words   |  4 Pagesor not college should be free. Images of students rallying and protesting can be often seen in the news. They are in favor of making college free. I disagree and feel that college should not be free. People would be more likely to fail because there would be no financial consequence, the financial burden would be passed on to taxpayers who wouldn’t even benefit from it, and it would not be fair to those who work hard through earning scholarships and serving in the military. College should not beRead MoreShould College Be Free844 Words   |  4 PagesShould college be free? Posted on  May 8, 2011  by  writefix Should college education be free, or should university students be required to pay tuition fees? Some countries have free education from kindergarten to university, while  students in other countries have to pay  at every step of the way.  This essay will look at some of the reasons for this difference  at university level. Free third level education has several advantages. First of all,  everyone can attend, so the gap between rich and poorRead MoreCollege Should Be Free759 Words   |  3 Pages Should the cost of earning a college degree be free? Some students,parents, and educators say that it is morally wrong for a child to spend their entire life going to public school for free and having them to just turn around and pay for college. The students, parents, and educators all would agree that the cost of obtaining a college degree should indeed be free. Those who are against this issue believe that the students themselves or their parents who are financially able should pay for someRead MoreShould College Be Free?1907 Words   |  8 PagesShould College Be â€Å"Free† in America? As many young millennials rally behind Bernie Sanders and his outlandish claims of free public college for all, others sigh and shake their heads in disapproval. Are these college students really entitled to free higher education? Is it every American’s unalienable right to have a college education? Despite the recent push for free college in the United States, the economic burden and drop in personal responsibility it would create proves that colleges shouldRead MoreShould College Be Free?1916 Words   |  8 Pagesthroats since elementary, I am planning to attend college. My sisters and I being the first generation in our family to attend college, everything is a little scarier. Nothing scared me more than seeing the cost of the tuition. My parents dropped out of college after one year because they didn’t put the work in to get scholarships, and tuition was too much. My oldest sister is in her third year of college and is already planning to come out of college w ith $70,000 debt, because she is in a private school

Likert Found Participative Leadership On Teamwork,...

Likert found participative leadership to improve the teamwork, communication and overall participation of achieving objectives. The style engaged the whole organisation or the specific team, with the responsibility of achieving objectives being spread across. He concluded the style to be the best in terms of long-term benefits to organisations. Gary Yukl made similar findings in 1971. Yukl highlighted the different levels of participation and how behaviour affects the effectiveness of leadership. Yukl’s four management styles included: †¢ Autocratic – The leader makes the decisions and there is no consultation from the subordinates †¢ Consultation – The leader asks for opinions, but makes the decisions †¢ Joint Decision – The leader invites ideas from subordinates and included them in the decision-making process †¢ Delegation – The leader allows the subordinates to make the decisions All of the above include a different level of participation from the subordinates, expect for the autocratic model. The modern context From the above basic concepts and findings, the theory of participatory leadership began emerging. Interestingly, the term ‘participatory’, which is defined by the Cambridge dictionary as â€Å"the idea that things can be achieved more easily if everyone works together and is involved in making decisions†, embraces a number of different styles. 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Read MoreAn Effectiveness of Human Resource Management Practices on Employee Retention in Institute of Higher Learning: - a Regression Analysis6702 Words   |  27 Pagesexpectancy toward effective performance management on their retention. Quantitative data was collected using the non probability self administered questionnaire that consist of questions with 5-points Likert scales distributed to our samples of 278 individuals. By using a multiple regression analysis, it is found that, training and development, appraisal system compensation are significant to employee retention except employee empowerment. Base on the results, training, compensation and appraisal is a fundamentalRead MoreChange Management49917 Words   |  200 PagesAnd Change ORGANISATIONAL DEVELOPMENT AND CHANGE UNIT – I LEARNING OBJECTIVES The student is expected to learn the following concepts after going through this unit. 1. Change 3. Planned Change 5. Unplanned Change 2. 4. 6. Stimulating Forces Change Agents Lewin’s Three Step Model The change means the alteration of status quo or making things different. It may refer to any alteration which occurs in the overall work environment of an organization. When an organizational system is disturbedRead MoreManagement Control Systems Pdf115000 Words   |  460 PagesStyles and the Design of Control Systems: Corporate Culture and Design of Control Systems, Decentralization and Design of Control Systems, Organizational Slack and Design of Control Systems, Stakeholder Controls and Design of Control Systems, Communication Structures and Control Process – Establishing a Customer-Focussed Total Quality Culture: Implementing Total Quality Management – Impact of Information Technology on Control Systems Design: Providing Information for Operational and Strategic DecisionRead MoreMGT1FOM Key Management Theorists26579 Words   |  107 Pagesorganizations and their members. 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Globalization Phenomena Free Essays

Introduction The speed of globalization phenomena has created an impact not only in the economic, social and political dimensions of human life, but also in the area of education (see Winarti, 2011). As companies become multinational, people become more mobile and vice-versa. This requires schools and teachers to able to accommodate children from various backgrounds and prepare them for life in a complex and diverse world. We will write a custom essay sample on Globalization Phenomena or any similar topic only for you Order Now Responding to that complexity, the Partnership for 21st Century Skills (http://www.p21.org/) indicates that the basic knowledge expected by students in this new millennium should include: English Language, Reading Comprehension, Writing English, Mathematics, Science, Government/Economics, Humanities/Arts, Foreign Languages, History/Geography. Meanwhile, the applied skills needed are critical thinking/problem solving, oral communication, written communication, teamwork/collaboration, diversity appreciation, information technology application, leadership, creativity/innovation, lifelong learning/self-direction, professionalism/work ethics, and ethics/social responsibility. While those 21st century skills are urgently required by the modern students, these requirements are often challenging for future Indonesian teachers studying in elementary school teacher education programs. Years of learning experience under the centralized government has resulted in the students being in the mode of the blue collar workers’ mentality, requiring detailed instructions for every single project (see Winarti, 2012). Â   Being in such a condition, the researcher, who is simultaneously a lecturer with curriculum development responsibilities, was motivated to introduce emancipatory education, which is known to be used widely in developing countries (see Gerdes, 1985; Gordon, 1986; Zeuner, 2013), to deal with the gap between the required and the present mode of teaching and learning. This type of liberation education was introduced in the Curriculum and Learning Development course, which is a compulsory subject for future teachers, especially future elementary school teachers known in Indonesia as the student teachers of Pendidikan Guru Sekolah Dasar (PGSD). For a detailed description of this study’s theoretical framework, the sections that follow discuss the concepts and goals of emancipatory education and the design of the PGSD Curriculum and Learning Development course. The article, then, considers research methods, results and discussion, conclusions and recommendations. How to cite Globalization Phenomena, Papers

Income Tax for Australian Business Taxation Concessions

Question: Write a discussion onIncome Tax. Answer: Section 6-5 of the Income Tax Assessment Act 1997 (Cth), referred to as ITAA, 1997 explains the core concept of ordinary income in context to Australias income tax provisions. A further elaboration is given in Sub-section 6 5 (1) of the Act where it is provided that an assessable income of a taxpayer includes income derived according to ordinary concepts, which in general terms is known as ordinary income. Apart from these references, the terms income or ordinary concepts have not been defined either in ITAA, 1997 or anywhere in the Income Tax Assessment Act 1936 (Cth) (ITAA, 1936). Since the inception of income tax laws under the 1936 Act, the explanation of these terms has been left to the courts. The lawmakers left it to the courts to interpret the meaning to income and income according to ordinary concepts according to the circumstances of the transaction occurring between the parties involved. This concept becomes relevant to the current case study of Ragco, where the company entered into a commercial transaction. It is pertinent to apply the decision taken by the High Court of Australia in the case of Westfield Ltd v FCT to this case study, as the transactions in this case and that of Ragco mentioned above are both beyond the definition of the specific type of receipt   both are inducement payment, which are received by the taxpayer as an incentive for business transaction involving the concept of a lease.As there does not exist any specific test to determine What is ordinary income? in each individual case, Australian courts developed certain principles to answer this question. Most of these principles used for determining what constitutes as ordinary income are general in nature. Some very specific ones which have particular traits attached with them and include Personal Exertion, Business Income and Property Income. Why these principles become important in the context of the term ordinary income can be found in the explanation given by Jordan CJ in the case of Westfield Ltd v FCT to the term income according to ordinary concepts and I quote: what forms of receipts are comprehended within [income], and what principles are to be applied to ascertain how much of those receipts ought to be treated as income, must be determined in accordance with the ordinary concepts and usages of mankind unquote.Another significant observation of the courts has been that these concepts as well as usages of the term mentioned above never remain constant but keep changing. This is followed by the notion that in case the ordinary concepts and the usages keep changing with time, then the definition of income shall also keep changing. Hence, income cannot be taken as having a specific meaning which shall remain static or fixed forever. In establishing this process, Australian courts identified certain factors which are considered relevant and which were found to be decisive in their individual or collective nature. The Australian Taxation Tribunal , in the case of California Copper Syndicate Ltd v Harris (Surveyor of Taxes) observed that, and I quote:To determine whether a receipt is of an income or of a capital nature, various factors may be relevant. Sometimes, the character of receipts will be revealed most clearly by their periodicity, regularity or recurrence; sometimes, by the character of a right or thing disposed of in exchange for the receipt; sometimes, by the scope of the transaction, venture or business in or by reason of which money is received and by the recipients purpose in engaging in the transaction, venture or business unquote. Conclusion: While concluding this case study, it is important to mention that prior to the case of Westfield Ltd v FCT and California Copper Syndicate Ltd v Harris (Surveyor of Taxes), there were certain principles considered relevant to the business income and these were based on the fact that when a business is being carried-on, it does not automatically convey the meaning that each receipt and every profit of the business entity shall be ordinary income. Although in case the receipt or the profit earned has been made in the course of carrying-on a business and which shows a sufficient connection which in itself establishes a fact of significance, then there is a case of establishing the fact to determine whether ordinary income has been derived.However, it has been observed that the sufficient connection may also exist in case the transaction undertaken is one-off transaction but is still carried out in the ordinary course of business as was undertaken by Ragco with Bonzacash and which was in cidental to the business activity of Ragco. Hence, this shall not constitute this transaction as ordinary income for Ragco as described under ss 25 (1) and 26 (a) of the Act. When this incident is viewed under the traditional approaches adopted while classifying receipts either as income or capital, the conclusion will be that this receipt was of capital nature because it is an isolated and non recurrent transaction and has been received in lump-sum under the once and for all condition. Introduction The Australian Taxation Office (ATO) introduced Capital Gains Tax (CGT) with effect from 20 September 1984 as part of the Income Tax Assessment Act, 1997 (ITAA, 1997) and effective this date, all assets which a taxpayer acquired, commenced or built were to be subject to the new CGT legislation. It was soon observed by experts that this legislation did not have provisions for retirement benefits of small business owners as the equity they accumulated while building-up their business was the only superannuation they had after retiring. In this context, there are various CGT concessions available under specific circumstances to the stakeholders when the Small Business Entity (SBE) makes a capital gain. These concessions for SBEs are described under Division 152 in Part III of the ITAA, 1997. Small Business Concessions Now that the rules have been put in place and assuming that the stakeholder has complied with the requirements of stated in Subdivision 152A, it is time now to look at the applicable concessions which the stakeholder will be eligible on the capital gain which it has been, says Taylor, (2003). Subdivision 152C: 50% Active Asset Concession In those cases where the stakeholder is unable to fulfil the conditions of Subdivision 152-B, it has the option of availing the 50% concession provided it satisfies the conditions of Subdivision 152A. The stakeholder can also avail the 50% Active Asset Concession along with any other concession for which the stakeholder becomes entitled to. This can result in the stakeholder paying only 25% CGT on the capital gain which it makes from the sale of the small business asset, as per CCH Editors, (2011). Subdivision 152D: Small Business Retirement Exemption A stakeholder can avail this concession only after the application of the 50% active assets concession, provided it plans to utilise the proceeds received from the sale of its small business assets for funding its retirement needs, as specified under Section 152-305. For this, the individual stakeholder should satisfy the conditions mentioned under Subdivision 152A and should be over 55 years of age. In case of stakeholders below 55 years of age, who satisfy the conditions mentioned in Subdivision 152A, this concession is available provided they use the proceeds for investing into a complying superannuation fund. As per Section 152-320, there is a lifetime limit of $500,000, say CCH Editors, (2012). Subdivision 152E: Roll-over Roll-over provision implies that the stakeholder uses the proceeds from sale of small business assets for purchasing other assets to replace the sold ones. The purpose of this concession is to defer the CGT liability till a later CGT event takes place. Section 152410 states that if the stakeholder satisfies conditions of Subdivision 152A then only it can elect of using the roll-over concession. However, the stakeholder must note that the rollover concession shall be fully reversed if the proceeds are not invested in the purchase of replacement active assets within 2 years of the relevant CGT event. The reversal happens only after the stakeholder triggers CGT Event J5 as per Section 104197, as per Smith Koken, (2011).The stakeholder must note that Section 104-198 states that in cases where the cost of the replacement active assets is less than the cost of the disposed-off assets, then it is liable to CGT payment on the difference between the two amounts provided CGT event J6 has been triggered. To evaluate the CGT liability, the stakeholder must first calculate the capital gain it made on the disposed-off asset, then it should apply any applicable discounts, as the prescribed under Division 115 and Subdivision 152C. Only then should it reduce the discounted capital gain from the replacement assets cost as stated under Section 152415, explain Smith Koken, (2011).Record KeepingDivision 121 implies that all stakeholders must keep records which can help the authorities to ascertain:1. Date of acquiring the capital asset.2. Amounts which essentially form part of the assets cost base.3. Date of disposal of the capital asset.4. Amount of the capital proceeds received by the stakeholder.Hence, records should be maintained for all CGT assets even if the capital gain is not subjected to CGT. The following assets are the only capital assets which do not require maintenance of records as capital gain or loss is always disregarded on their sale: Motor Vehicles (as detailed under Section 1185). Collectible and personal use assets costing less than the threshold (as detailed under Section 11810). Depreciable Assets (as detailed under Section 18824) Trading Stock (as detailed under Section 11825), as per Newnham, (2016).Summary of the STS RegimeThis paper has discussed various CGT concessions available to the stakeholders of an SBE (Small Business Entity) when it makes a capital gain. The concessions, as described under Division 152 in Part III of the ITAA, 1997 are subjected to the eligibility rules as detailed under Subdivision 152A. It is mandatory for an SBE to fulfil these requirements before applying for the CGT small business concessions. The ambiguities do not end even after the stakeholders fulfil the requirements of Subdivision 152A, they are required to follow Subdivisions 152-B; 152-C; 152D and 152-E so as to avail the applicable concessions and to assess how to apply for the appropriate concession, assert CCH Editors, (2009).An important f actor which the stakeholders need to understand is that the SBEs CGT liability arises as soon as the SBE enters into a contract for the sale of a small business asset and not when the settlement takes place. Hence, it is necessary to take into account the timing of the sale of the asset for determining the CGT liability and its impact. In the view of this author, the stakeholders need the advice of a professional in order to understand whether they have a CGT liability or whether they can do away with the liability by deferring it to a future date, as per Newnham, (2016).SECTION 2: CRITICAL REVIEW AND APPRAISALThe Tax Regime for Small Businesses The biggest advantage of these provisions is that these concessions have been made applicable to all kinds of businesses which meet the threshold test requirements. Whether the stakeholder is a company, a trust or other type of entity, the concessions become applicable if it is relevant in terms of the provisions specified for identifying a significant individual to whom the concessions have been truly directed. Similarly, for the stakeholder to apply interaction with other applicable concessions, convenience has been provided such as in case the stakeholder does not qualify for the small business 15-year exemption, it can avail the small business 50% active asset reduction for reducing the CGT liability, explains CCH, (2012). Another advantage given to the stakeholders is the automatic application of the small business 50% active asset reduction if the basic conditions are satisfied. It is for the stakeholder to choose not to apply this provision as it may prefer instead to choose the small business retirement exemption or the provisions of the small business rollover, as per Caldwell, (2014). Choosing these options may allow a company or a trust to make large amounts of tax-free eligible termination payments under the provisions of the small business retirement exemption.These concessions for SBEs were covered under Division 152 in Part III of the ITAA, 1997. The federal eligibility rules for these concessions were detailed in Subdivision 152A and it was mandatory for the SBE to fulfil these requirements before the stakeholders apply for the CGT small business concessions. But at the state levels, states such as VIC, SA and WA did not enforce them strictly for the stakeholders to meet the requirements stated in Subdivision 152A, as they need to carefully study Subdivisions 152-B; 152-C; 152D and 152-E so as to understand the applicable concessions and to learn how to apply for the appropriate concession, assert CCH Editors, (2009).Critical ReflectionThe Simplified tax System (STS), as it was known at the time of introduction, was meant to offer the eligible SBEs a new platform to simplify their tax structure. When it was initially introduced in 2001, the STS amendments were aimed at reducing the income tax compliance burden of more than 95% business establishments. These provisions were meant for businesses having less than $1 million per annum turnovers, although their eligibility test conditions for other provisions were different, as per Caldwell, (2014). Although the Act was entitled as the Simplified Tax System (STS), from the proposed amendments, it was evident that it carried a broader agenda than mere simplification. In particular, although the new section 328 was specifically designed to introduce a regime of reduced taxes, providing simpler rules and to reduce compliance costs, it did not materialized as such in practice. Whereas the original STS allowed the eligible SBEs the option of adopting collectively the package offering four tax treatments and which comprised of simplified depreciation rules, use of cash accounting method for income tax purposes instead of accruals method, simplification of trading stock rules and ability to claim immediate tax deduction for their pre-paid expenses, there was no automatic entry but the SBEs were given the optional choic e to enter the STS, as per Newnham, (2016). However, if the SBE opted to enter the STS, it was required to compulsorily adopt all the four concessions. When it was introduced, it was estimated by the Federal Government that nearly 60% of the eligible SBEs will make the choice of entering the STS. However, the data subsequently released on 17 April 2003 by the ATO (Australian Taxation Office) revealed that not more than 14% of the eligible SBEs actually took the option of entering the STS, although in the2005 tax year, the figure increased to 27%, cites CCH, (2012).Criticisms of the SBE ConcessionsThus, contrary to what the Federal Government claimed, the ground reality remained that the small business concessions did not meet the much acclaimed promises of the governments good tax policy. The basis of these claims by this critic lies in the fact that the SBEs are actually facing more complexity as well as compliance costs on account of this regime. Observations made by this author o n the governments claim about increased simplicity have shown that it has become even more difficult for an SBE to enter the concessionary regime as they are required to furnish more detailed personalized assessments and hence create more complex layers to an already complexed regime as the assessments are not only time consuming, they are also costly, as the SBE has to seek professional advice. The increasing number of Taxation Rulings issued by the ATO for clarifying the ambiguities is creating more confusion than easing the eligibility criteria rules. This author is of the opinion that the SBE regime and the concessions are anything but simple and combined with the increased compliance costs, the claims of the authorities of providing a STS regime have gone flat.The complexities of the STS regime were also acknowledged by the Henry Review, which concluded that, and I quote: Small businesses bear a disproportionally higher share of the tax compliance burden. To reduce this burden and to provide small business with greater tax certainty, the existing small business tax concessions should be streamlined and broadened. Access to the small business tax concessions under the small business framework should be extended by increasing the small business entity test (turnover test) from $2 million to $5 million. Unquote. Going further in its criticism of the small business entity test, the Henry Review also suggested a number of changes in the concessions: Quote the small business entity capital gains tax concessions should be rationalized and streamlined. The active asset 50% reduction and 15-year exemption concessions should be abolished. The lifetime limit for the retirement exemption should be increased and taxpayers who sell a share in a company or an interest in a trust should be able to access the concessions via the turnover test. Unquote.Small Business CGT Concessions A Time for ReviewThis author firmly believes and is supported by the arguments put forwar d and discussed above that the SBE CGT Concessions need a review. In this context, the following need to be assessed by the relevant authorities to ease the situation.A. A staged increase in the threshold of turnover for the SBE from $2m to $5m. B. The 50% active asset concession should be treated at par with the 15 year concession allowed to companies. The criteria adopted should be that the capital gain made from disposal of an SBE will be treated as a non-assessable, non-exempt income as described in section 152-125 (2) of ITAA, 1997, if paid to a CGT Concession Stakeholder within 2 years of CGT events date. C. Allow those individuals, who have originally structured a sole trader or a partnership entity or if the SBE is controlled by a trust, and the same is rolled into a company by virtue of Subdivision 122A and 122B of the ITAA, 1997, to be eligible for the concessions from the date of commencement of the first business and not from the date of business being rolled into a comp any.D. Provide an alternative to the Significant Individual requirement as stated under section 152-110 (1) (c ) of the ITAA, 1997, by allowing those discretionary trusts, which are constituted as Family Trusts within the time-frame of the CGT event and which fulfill all the conditions put forward by the regime, to access the 15 year concession. E. In all its CGT concession norms, especially those which are allowed to individuals, the CGT Liability is determined by taking into consideration the effects of CPI on the CGT Gains made. A similar need is required here in case of the $500,000 lifetime limit being given under the CGT Small Business Retirement Concession. This should be subjected to the CPI at least on an annual basis. LIST OF REFERENCES Caldwell, R. 2014, Taxation for Australian Businesses: Understanding Australian Business Taxation Concessions. John Wiley Sons, Milton, QLD.CCH. 2009, A Practical Guide to Business Valuations for SMEs. CCH Australia Limited, Sydney, NSW.CCH. 2009, Small Business Tax Concessions Guide. CCH Australia Limited, Sydney, NSW.CCH Editors. 2009, Australian Master Accountants Guide. CCH Australia Limited, Sydney, NSW.CCH. 2010, Australian Master Financial Planning Guide 2010/11. CCH Australia Limited, Sydney, NSW.CCH Editors. 2011, Master Tax Examples 2010/11. CCH Australia Limited, Sydney, NSW.CCH. 2012, Australian Master Tax Guide 2012. CCH Australia Limited, Sydney, NSW.CCH Editors. 2012, Top 100 Tax Q As, 2012. CCH Australia Limited, Sydney, NSW.Newnham, M. 2016, Tax for Small Business: A Survival Guide. John Wiley Sons, Milton, QLD.Prince, J.B. 2013, Tax for Australians for Dummies, 4th ed. John Wiley Sons, Milton, QLD.Smith, B. and Koken, E. 2011, The Superannuation Handbook 2008-09 . John Wiley Sons, Milton, QLD.Taylor, L. 2003, Small Business and Tax. Pascal Press, Glebe, NSW.

SQ3R Method of Reading †Retain More Information

SQ3R Method of Reading - Retain More Information Throughout college and graduate school, you can expect to be assigned a great deal of reading,  and students who arent comfortable with reading or who feel like their skills are deficient will find it hard to succeed.  Attend class without having read and youll hurt only yourself. The most efficient students read with purpose and set goals. The SQ3R Method is designed to help you read faster and retain more information than ordinary reading methods. SQ3R stands for the steps in reading: survey, question, read, recite, review. It might seem like it takes more time to use the SQ3R method, but youll find that you remember more and have to reread less often. Lets take a look at the steps: Survey Before reading, survey the material. Glance through the topic headings and try to get an overview of the reading. Skim the sections and read the final summary paragraph to get an idea of where the chapter is going. Survey - dont read. Survey with purpose, to get a background knowledge, an initial orientation that will help you to organize the material as you read it. The surveying step eases you into the reading assignment Question Next, look at the first heading in the chapter. Turn it into a question. Create a series of questions to be answered in your reading. This step requires conscious effort but is worth it as it leads to active reading, the best way to retain written material. Asking questions focuses your concentration on what you need to learn or get out of your reading  -   it provides a sense of purpose. Read Read with purpose - use the questions as a guide. Read the first section of your reading assignment to answer your question. Actively search for the answers. If you finish the section and have not found an answer to the question, reread it. Read reflectively. Consider what the author is trying to say, and think about how you can use that information. Recite Once you have read a section, look away and try to recite the answer to your question, using your own words and examples. If you can do this, it means that you understand the material. If you cannot, glance over the section again. Once you have the answers to your questions, write them down. Review After reading the entire assignment, test your memory by reviewing your list of questions. Ask each one and review your notes. Youve created a set of notes that provide an overview the chapter.  You likely will not have to reread the chapter again. If youve taken good notes, you can use them to study for exams. As you review your notes, consider how the material fits with what you know from the course, experience, and other classes. What is the informations significance? What are the implications or applications of this material? What questions are you left with? Thinking about these bigger questions helps to place what youve read within the context of the course and your education - and is likely to lead to better retention. The extra steps of the SQ3R method may seem time-consuming, but they lead to a better understanding of the material so youll get more out of the reading with fewer passes. How many of the steps you follow is up to you. As you become more efficient you may find that you can read more - and retain more - with less effort. Regardless, if an assignment is important, be sure to take notes so that you dont have to reread it later.

History of the Apollo 1 Tragedy

History of the Apollo 1 Tragedy On   January 27, 1967, three men lost their lives in NASAs first disaster. It occurred on the ground as Virgil I. Gus Grissom  (the second American astronaut to fly into space),  Edward H. White II, (the first American astronaut to walk in space) and Roger B. Chaffee, (a rookie astronaut on his first space mission), were practicing for the first Apollo mission. At the time, since it was a ground test, the mission was called Apollo/Saturn 204. Ultimately, it would be called Apollo 1 and it was going to be an Earth-orbiting trip. Lift-off was scheduled for February 21, 1967, and would be the first of a series of trips to train astronauts for the moon landing slated for the late 1960s.   Mission Practice Day On January 27th, the astronauts were going through a procedure called a plugs-out test. Their Command Module was mounted on the Saturn 1B rocket on the launch pad just as it would have been during the actual launch. The rocket was unfueled but everything else was as close to reality as the team could make it. That days work was to be an entire countdown sequence from the moment the astronauts entered the capsule until the time that launch would have occurred. It seemed very straightforward, no risk to the astronauts, who were suited up and ready to go.   A Few Seconds of Tragedy Right after lunch, the crew entered the capsule to start the test. There were small problems from the beginning and finally, a communications failure caused a hold to be placed on the count at 5:40 p.m. At 6:31 p.m.  a voice (possibly Roger Chaffees) exclaimed, Fire, I smell fire! Two seconds later, Ed Whites voice came over the circuit, Fire in the cockpit. The final voice transmission was very garbled. They’re fighting a bad fire- let’s get out. Open ‘er up or, We’ve got a bad fire- let’s get out. We’re burning up or, I’m reporting a bad fire. I’m getting out.The transmission ended with a cry of pain.   The flames  spread quickly through the cabin. The last transmission ended 17 seconds after the start of the fire. All telemetry information was lost shortly after that. Emergency responders were dispatched quickly to help. The crew most likely perished within the first 30 seconds of smoke inhalation or burns. Resuscitation efforts were futile. A Cascade of Problems Attempts to get at the astronauts were stymied by a host of problems. First,  the capsule hatch was closed with clamps that required extensive ratcheting to release. Under the best of circumstances, it could take at least 90 seconds to open them. Since the hatch opened inward, pressure had to be vented before it could be opened. It was nearly five minutes after the start of the fire before rescuers could get into the cabin. By this time, the oxygen-rich atmosphere, which had seeped into the materials of the cabin, had ignited and spread flames throughout the capsule.   Apollo 1 Aftermath The disaster put a hold on the entire Apollo program. Investigators needed to probe the wreckage and figure out the causes of the fire. Although a specific point of ignition for the fire could not be determined, the investigation boards final report blamed the fire on electrical arcing among the wires hanging open in the cabin, which was filled with materials that burned easily. In the oxygen-enriched atmosphere, all it took was one spark to set off a fire. The astronauts couldnt escape through the locked hatches in time.   The lessons of the Apollo 1 fire were tough ones. NASA replaced cabin components with self-extinguishing materials. Pure oxygen (which is always a danger) was replaced by a nitrogen-oxygen mixture at launch. Finally, engineers re-designed the hatch to open outward and made it so that it could be removed quickly in the event of a problem. Honoring those Who Lost their Lives The mission was officially assigned the name Apollo 1 in honor of Grissom, White, and Chaffee. The first Saturn V launch (uncrewed) in November 1967 was designated Apollo 4 (no missions were ever designated Apollo 2 or 3).  Ã‚   Grissom and Chaffee were laid to rest at Arlington National Cemetery in Virginia, and Ed White is buried at West Point at the US Military Academy where he studied. All three men are honored throughout the country, with their names on schools, military, and civilian museums and other structures.   Reminders of Danger The Apollo 1 fire was a stark reminder that space exploration is not an easy thing to do. Grissom himself once said that exploration was a risky business. If we die, we want people to accept it. We are in a risky business, and we hope that if anything happens to us, it will not delay the program. The conquest of space is worth the risk of life.   To minimize risks, astronauts and ground crews practice relentlessly, planning for almost any eventuality. as flight crews have done for decades. Apollo 1 wasnt the first time NASA had lost astronauts. In 1966, astronauts Elliott See and Charles Bassett were killed in a crash of their NASA jet crashed on a routine flight to St. Louis. In addition, the Soviet Union had lost cosmonaut Vladimir Komarov at the end of a mission earlier in 1967. But, the Apollo 1 catastrophe reminded everyone  again of the risks of flight.   Edited and updated by  Carolyn Collins Petersen.

Describe the strategic development of Toyota. In doing so relate the Essay

Describe the strategic development of Toyota. In doing so relate the development and strategies of the organisation to the relevent business tradition in which it has developed - Essay Example Toyotas logo was established in 1936. (History of Toyota) The current Toyota Company has started as a division of Toyoda Automatic Loom Works devoted in 1933 to the production of automobiles under the direction of Kiichiro Toyoda. The name, Toyota, has taken instead of Toyoda in order to separate the exact name of the founder from the company name. Moreover Toyota is easy to pronounce than Toyoda and also it takes eight strokes to write in Japanese, is considered to be luckier than Toyoda. (Toyota corporate history) It has started with A1 passenger cars and later shifted to G1 trucks in 1935, because of the initial failures in car manufacturing. Toyota Motor Co. was established as an independent and separate company in 1937. The initial history of the company was not much encouraging. The US cars were dominated in automobile industry till the initial stages of 1970s. The 1973 oil crisis has served as a blessing to Toyota as more and more customers concentrated on the small car industry to save fuel. The Americans were interested in big luxury cars till the oil crisis while Toyota concentrated more on fuel economy cars. They have researched a lot in manufacturing fuel economy small cars while the American car manufacturers like General Motors concentrated more on bigger expensive ones. When the oil crisis has started in 1973, Toyota had already the technology readily available for them to develop economic cars while the Americans forced to develop new technologies to manufacture economic small cars. Thus from 1973 onwards Toyota, slowly started to capture the world market. â€Å"By 1955, Toyota was making 8,400 cars per year; by 1965, 600,000 cars per year. Toyota set up a headquarters in Hollywood in 1957; the first Toyota car registered in the United States was a 1958 Toyopet, sold in 1958†. (Toyota history: corporate and automotive) â€Å"In 1959, the company opened its first plant outside Japan - in Brazil.† (Toyota history:

The Plan for Growth and Stability of The Organization Essay - 12

The Plan for Growth and Stability of The Organization - Essay Example The approach allows for creativity. In turn, it leads to the efficient use of resources. This is necessary because there is not an endless supply of resources. In addition, resources have a cost component. The organization is well established in the economy. The organization has to face a reality. The reality has three components. They are unfreezing, changing and refreezing. The unfreezing has occurred. The organization has realized that the business world is different. This is evident by the engaging of MBA activity. This requires considering new leadership. Julius the leader holds an MBA. There is no indication that such a qualified person has been here before. This is a major step forward. It must have come with great anxiety. The anxiety has been hard to the top decision makers. They would of necessity have to be willing to give up control. This is true even if it is only a nominal act. The membership below will be aware of the wind of change whether real or apparent. This reality has obviously created some trauma or pain to the people who work in the organization. The pain will be in differing degrees. The degrees are affected by such factors as the ability to leave the organization. The decision to leave has to do with one's ability to do better if the leaving decision is made. In most cases, people would want to stay. They would like life to be better. This trauma and healing aspect is very real. It may be denied. Julius must pay attention to this reality. Julius must realize it also will impact his seniors. Changing is the aspect as to what needs to be done. There will be concepts. There is the plan as to the implementation of the concepts. There will be the measurement of the impact ahead of time. This should be a conditioning process. It is necessary to put in the required amount of time necessary. Refreezing will occur when the plans are in place.

Evolution of Virulence in the Ebola Virus

Evolution of Virulence in the Ebola Virus The Ebola virus is a member of the Filoviridae family of virus and is the pathogen responsible for Ebola Hemorrhagic Fever, an emerging disease that appears in infrequent epidemic outbreaks mainly in sub-Saharan Africa. The Ebola Virus is composed of several distinct subspecies, ranging from the extremely virulent Ebola Sudan and Ebola Zaire Viruses to the asymptomatic (in humans) Ebola Reston. Many outbreaks of Ebola Hemorrhagic Fever display mortality rates approaching 90%. Application of evolutionary concepts of disease and virulence evolution can be used to help explain this high level of virulence. Another important factor is the possible presence of less virulent outbreaks of Ebola Hemorrhagic Fever that go unreported due to small scale and lack of characteristic virulence A further understanding of the selective mechanisms behind virulence may suggest strategies to impose selection for less virulent strains of the virus and to develop possible vaccines, thus helping to curb th e deadly effect of Ebola outbreaks. The Filovirus family contains the Ebola Virus genus and the closely related Marburg Virus. Both of these genera are known to cause extremely dangerous hemorrhagic fever type illnesses. These Viruses are contain a single strand of negative RNA and typically measure 1400 nm in length with a diameter of approximately 80 nm. The various species of Ebola virus sporadically infect both human and non-human primates, causing Ebola Hemorrhagic Fever. Recent evidence suggests that the virus may have a natural reservoir in various bat populations. The virus sporadically jumps from this natural host species (in which it is avirulent) to host species such as chimpanzees, macaques, gorillas and humans where it typically exhibits high virulence. The mechanisms of this transition and the role of reservoir hosts is poorly understood at present (Leroy et al 2005) The Virus is transferred through direct contact with infected bodily fluids, most frequently by means of direct contact with an infected individual. Contaminated medical implements can also spread the infection in medical settings, especially during early stages when an epidemic has not yet been fully realized. In many of the early outbreaks this was a major means of transmission, due to the presence of the virus and nature of its transmission being poorly understood. Local funerary customs also contributed to the spread of the disease. Isolation of infectious patients, proper disposal of contaminated remains and excreta and use of efficient sanitation and barrier nursing techniques can effectively prevent transmission during an outbreak. It is important that these measures be implemented immediately upon suspicion of Ebola Hemorrhagic Fever in order to minimize spread of the virus within the community (Ebola virus disease in southern Sudan 1983). Initial during initial stages of infection the Ebola virus selectively targets dendritic cells, monocytes and macrophages, which spread through the circulatory and lymphatic systems to the liver spleen and lymph nodes. From here the virus can efficiently spread throughout the body. The infected monocytes and macrophages also release massive amounts of cytokines, helping to trigger virus-induced shock by causing damage to the endothelial structures. Infected dendritic cells are prevented from releasing costimulatory cytokines necessary for the production of T-cells, preventing sufficient immune response to the infection (Aleksandrowicz et al 2008). Symptoms of Ebola Hemorrhagic Fever usually manifest 2-21 days after infection. Initial symptoms include fever, weakness, aches in the muscles and joints, sore throat. These progress to rash, impaired liver and kidney function and in some cases both external and internal bleeding due to deterioration of the vascular lining (World Health Org anization). The massive release of cytokines and virus particles from monocytes and macrophages impairs the function of endothelial tissue, allowing it to become permeable to water and macromolecules (Aleksandrowicz et al 2008). Gastro-intestinal bleeding is a common symptom, and is frequently associated with lethal cases. (Ebola Haemorrhagic Fever in Zaire 1978) The First known outbreaks of the Ebola virus occurred nearly simultaneously in Zaire (modern Democratic Republic of the Congo) and Sudan in 1976. These outbreaks, although close both geographically and chronologically were caused by two distinct subspecies of the virus (Ebola Zaire and Ebola Sudan respectively). The Zaire outbreak was centered in the village of Yambuku and its environs. 318 cases were reported in this epidemic, of which 280 were fatal (mortality 88%). All cases in this epidemic were tied to either close contact with a confirmed case or receiving a parenteral injection at the local hospital (Ebola Haemorrhagic Fever in Zaire 1978). Early cases in the Sudan outbreak were textile workers from the town of Nzara. 151 of the 284 reported cases were fatal (mortality 53%) (Known Cases and Outbreaks of Ebola Hemorrhagic Fever). Three years later, in August of 1979 another, smaller scale outbreak occurred in Nzara and the nearby town of Yambio, resulting in 34 cases, with 22 f atalities (65% mortality) (Center for Disease Control, 2006). Communities affected by these outbreaks share several characteristics. One of the most significant of these is the nature of available medical care. All were served by small, undersupplied and understaffed hospitals. Unsanitary conditions within these hospitals and the prevalence of family members carrying out day to day care for afflicted individuals being allowed the virus to spread quickly through the local population. The Yambuku hospital utilized five needles and syringes for prenatal, inpatient and outpatient wards, with little sterilization between uses. This fact alone almost ensured transition of the virus between patients in the hospital. Lack of barrier nursing practices also allowed high transmission to the staff (11 of the 17 medical staff died as a result of Ebola Hemorrhagic Fever) and caregivers as well A high prevalence of infection was found amongst individuals present at funerals of deceased patients in all outbreaks. The reproductive success of a pathogen is dependent upon its ability to replicate itself and to infect new hosts by transfer of its propagules. Rapid replication can increase a pathogens chance of transference, but this requires a greater toll on the hosts system and is likely to lead to an increased chance of host mortality. Due to this, there is believed to be a natural correspondence between a pathogens growth rate and virulence. The relationship between these two factors is explained by the trade-off hypothesis of virulence evolution. This theory largely replaced the commonly accepted idea that a parasite or pathogen should evolve towards avirulence, but it not fully accepted. The avirulence theory assumed that a parasite low virulence would maximize a pathogens overall lifetime reproductive success by increasing the time of infection to nearly infinite limits. The reasoning behind this theory has been explained thusly: The parasite makes a profession out of living at its neighbours expenses and all its industry consists of exploiting it with economy, without putting its life in danger. It is like a poor person who needs help to survive, but who nevertheless does not kill its chicken in order to have the eggs (Van Beneden 1875). The frequent down trend in virulence from the time a pathogen is introduced to a novel population was offered as evidence for this theory. The trade-off theory developed when evolutionary ecologists began to question the avirulence theory. It proposes that there is a link between ease of transmission and virulence. According to this theory, virulence is an outgrowth of a rapid replication rate in the pathogen, which strains host resources and reduces host fitness (resulting in host mortality). The Trade-off theory links the variables of virulence, transmission and host recovery in a relationship summarized by the following mathematical model: (Alizon, Hurford, Mideo Van Baalen 2009) In the above equation R0 represents the pathogens baseline reproduction ratio, in this case a measure of relative fitness. The S value is the number of susceptible hosts within a population. ÃŽÂ ² represents rate of transmission, ÃŽÂ ± is the death rate in the host due to infection (virulence), ÃŽÂ ¼ stands for the natural death rate in the host population, and ÃŽÂ ³ is a factor representing the recovery rate from the infection. According to this model, any change in virulence, transmission rate or recovery rate will have an effect on the other two variables. A high transmission rate will typically go along with a high virulence and low recovery rate. The reproductive success of a pathogen comes from successfully balancing these variables to maximize R0 (Alizon et al). High Virulence will allow for high reproduction and transmission, but only up to a point. Natural selection should favor strains that are able to maximize this trade-off. Eventually, virulence can reach a l evel where the increased transmission is no longer balanced out by the risk of dying along with a host before being able to jump to a new one. This is especially true in isolated host populations or other conditions that limit horizontal transmission, which could possibly explain the low virulence and chronic nature of some infections. Virulence is typically defined as morbidity and mortality of the host organism as a result of parasite or pathogen activity. Measurements of a pathogens virulence are traditionally given in terms of parasite induced death rate (PIHD). This definition is suitable for a general discussion of a disease as it includes all deleterious effects on the host. A more specific and narrow definition is required in order to examine selective pressures on the evolution of virulence in a disease, however. The generalized definition, according to Ebert and Bull in their work on virulence evolution, fails to differentiate between virulences effects on host and pathogen fitness, and therefore fail to give an accurate assessment of selective pressure on the pathogens evolution. For this reason it is important to consider specific aspects of the host/pathogen system (such as means of transference, rate of pathogen growth, etc) before drawing conclusions about the selective pressures for increased or red uced virulence in the pathogen (Ebert Bull 2008). In the case of the Ebola virus and Ebola Hemorrhagic Fever virulence can be discussed in terms of host death. Unlike with some pathogens, death of the host does not immediately end transmission of the virus. Some studies indicate that the corpse can remain infectious for several days after death. Several epidemics have been traced to contact between the index case and the contaminated remains of a chimpanzee (Ivory Coast 1994, Gabon 1996, Gabon 1996-97) (Chart) and contaminated monkey meat may have played a role in the index case of the initial 1976 Zaire outbreak (Ebola Haemorrhagic Fever in Zaire 1978). Ebert and Bull define three general stages of evolution in a pathogen transferring to a novel host and the selective pressures involved in each. The first phase includes the initial interactions between a pathogen and the novel host. In some cases this infection is not capable of horizontal transfer between hosts in the novel population. Other situations involve short chains of secondary infection from the index infection. Infections in this phase are likely exposed to great selective pressures, as they are in an entirely new environment, one for which their genes may or may not be particularly suitable. Genes that may not have had a measureable fitness effect in the pathogens normal host environment can suddenly exert great selective pressure. Because of this there is frequently a great range of virulence expressed by different pathogens during this phase. The second phase occurs during the period when a pathogen has established a foothold within the novel population. It follows the epidemic infection model and increases rapidly within the population, because of this rapid growth it is possible for a pathogen to evolve rapidly in this phase. Selective pressure on the host can also be extreme in this phase. The second phase also applies when a mutation in a parasite that has already obtained equilibrium within a host population is significant enough that it gains a selective advantage over other strains and spreads rapidly. Ebert and Bulls third phase is reached when a pathogen has become firmly established within a host population. Pathogens in this phase are well adapted to the host, but will still experiences selective pressures due to host demographic and environmental changes. The Ebola virus, in human hosts, remains largely within the first phase, although it could be argued that it briefly enters the second phase on a local level during some outbreaks. It causes short lived epidemics when it does infect a human population, but fails to survive long term and become an endemic pathogen. During this initial stage the virus can be exposed to great selective pressure as it is in an unusual host. Evolutionary dynamics within an epidemic scenario, as proposed by Bolker et al, favor pathogens with a high growth and transference rates, and the high virulence that is associated with them, due to the large number of susceptible hosts in the novel population. This differs from a pathogen in later stages, which has reached dynamic equilibrium with the host. These situations tend to select for moderate virulence and longer duration of infection. (Bolker et al). A possible explanation for the extreme virulence in Ebola outbreaks may simply be reporting bias. Many of the early and milder symptoms of Ebola Hemorrhagic Fever are quite similar to those of other diseases endemic to the region, such as malaria, and measles. Some outbreaks are actually mistaken for cases of other diseases until post-infection laboratory tests detect particles of an Ebola strain. A 1994 outbreak in gold mining camps in Gabon (52 cases, 60% mortality) was believed to be a yellow fever epidemic until almost a year after the last case. It is possible that less virulent strains of the virus are simply mistaken for other common infections, treated as such, and never reported (CHART). Ebola virus antibodies were detected in sera from 18% of adults in the 1979 Nzara outbreak who were not infected. This is evidence that It is likely that sporadic infection is more common than can be appreciated from these dramatic outbreaks, which probably represent the extreme of the inter action between man and the virus. (Baron et al). This fits in with the inherent virulence variance in phase one pathogens suggested by Ebert and Bull above. Other factors that can affect the evolution of virulence in a pathogen are host population density and ease of transmission. These factors are frequently interrelated, as both directly influence the number of susceptible hosts a pathogen is able to infect during its lifespan. A high density of susceptible hosts (such as when a pathogen is emerging in a novel host population) is likely to greatly increase greatly increase a pathogens reproductive success, and select for pathogens that can replicate quickly and take advantage of the abundant hosts. Likewise, easy transition from one host to the next also selects for pathogens that are able to rapidly replicate and seize the day, as it were. Both of these conditions, which favor pathogens with high growth rates, also favor high virulence in accordance with the Trade-off hypothesis (Ebert Bull 2008). The abovementioned concepts and principles fit in with epidemiological data from outbreaks of Ebola Hemorrhagic Fever. Initial outbreaks of Ebola Hemorrhagic Fever took place within areas with a relatively high concentration of susceptible hosts. The 1976 outbreak centered on the Yambuku Mission Hospital is a good example. This hospital served as the primary medical facility for a local population of around 60,000 as well as travelers. This facility was relatively small, having 17 staff members and holding 120 beds in its crowded wards. It also processed some 6000-12000 outpatients on a monthly basis. Combine this with the five improperly sterilized syringes used to administer injections (the primary dosage method at this facility) and a severe lack of barrier nursing procedures. This would appear to be an optimal situation for the transmission of pathogens that spread through contaminated body fluids. According to the Trade-off Hypothesis and the selective conditions outlined above, pathogen strains that have high reproduction rates (and hence high virulence) would be at a distinct selective advantage. Cases cared for out of the hospital setting would also tend to favor quickly reproducing and more virulent pathogens. Horizontal transfer by physical contact is directly affected by the concentration of virus particles in a contaminated fluid; hence a virus with a higher reproduction rate would be able to successfully exploit a given number of transfer opportunities. This setting lacks the direct viral inoculation by contaminated needle present in the hospital setting, which would perhaps result in less effective transmission. This would also favor more strongly virulent pathogens, which reproduce quickly and successfully exploit transmission opportunities (Ebola Haemorrhagic Fever in Zaire 1978). The conditions present during the 1976 Sudan outbreak were largely similar. Transmission occurred mainly to family members providing nursing care (without barrier nurs ing techniques) and through contaminated medical equipment and direct contact in a hospital setting. These conditions would also seem to favor more virulent pathogens. Other examples of particularly high virulence outbreaks (in terms of host mortality) also occur under conditions with large amounts of close contact between potential hosts, likely resulting in high transmission. Examples of these situations are found in the 1994 and 1996-97 Gabon outbreaks, which took place at a mining camp and (initially) a remote forest camp respectively. Both of these outbreaks featured transmission of numerous secondary infections through close contact with infected individuals. According to the Trade-off hypothesis, high transmission rates are linked to high levels of virulence. By reducing rate of transmission it may be possible to artificially select for less virulent strains. In the hospital and home care setting, hosts suffering from highly virulent strains with high symptom manifestation (high virulence) are likely to transmit the virus to other hosts, favoring virulent strains. Application of sanitation and barrier nursing practices can reduce transmission of the virulent strains present under these conditions. This could potential favor any less virulent strains, i.e. ones that do not manifest severe symptoms that require hospitalization and are unlikely to be fatal, present in the environment. This could gradually reduce overall virulence over the course of the outbreak. Even if less virulent strains are not present, prevention of transmission is likely to slow and eventually stop the outbreak as the number of remaining susceptible hosts is reduced through various means (Ewald 2004). The Ebola Virus and Ebola Hemorrhagic Fever present an interesting case for evolution of virulence in a pathogen. The periodic outbreaks of the disease offer examples of how selective pressures imposed on a pathogen follow the predictions of the Trade-off hypothesis linking virulence (and attendant host mortality) with rate of transmission. This hypothesis and the conclusions it suggests fit with data observed in outbreaks of virulent Ebola Hemorrhagic Fever. Conditions of dense susceptible host population and rapid and effective transmission seem to demonstrate high incidences of virulence indicating that there may be selective pressure for virulent strains under these conditions. Evidence of strains showing low virulence is suggested by the Ebola virus presence in a natural reservoir species and by the formation of antibodies by healthy individuals not linked to current epidemics. Due to this (presumed) variation amongst strains and the relationship between transmission and virulen ce proposed by the Trade-off hypothesis, reduction of transmission of the virus in hospital and homecare settings may lead to a reduction in strain virulence in prolonged outbreaks.

Lin Article Critique Essay

However, when splitting the forty patients into two treatment groups, the clients were split randomly. This places twenty participants in each subgroup. Pyrczak (2008) suggests that number of participants can be so small that generalizing would be inappropriate. At the conclusion of the study caution was given to the small sample size provided, but it was noted that â€Å"the sample size was more than sufficient to detect meaningful statistical differences, a major goal of all treatment studies† (Lin et al. , 2004). This indicates that a generalization was drawn from the target group of residential drug rehabilitation clients and was not drawn from a diverse source. Some participant dropped out of the study resulting in a 35% completion rate (Lin et al. , 2004). This low rate does effect generalizing the findings of the study. The participants were similar on relevant variables in that all of the patients were diagnosed with a mental disorder, had a history of a chronic addiction, a poor response to treatment and relapse, legal issue related to addiction and little motivation to change (Lin et al. 2004). Critique of Procedures The procedures followed in acquiring participants in this study initially were not chosen at random. The forty-three patients selected for the study were from a residential drug treatment center that had specific criteria preferred by the researchers. However, when the patients were separated into treatment groups, â€Å"they were randomly assigned to FT or ADC† (Linn et al. , 2004). The treatments described in this study are sufficiently explained in detail. The researchers describe ADC, alcohol and drug counseling as a common treatment plan for substance abuse. The article is written in more descriptive detail about forgiveness therapy for the reason that its effectiveness is being tested. The treatments were administered by a therapist trained in both FT and ADC therapy with more than twenty years of therapeutic counseling experience. The treatments that were administered were monitored by taping the therapy sessions with a member of the team arbitrarily selecting the tapings for review of â€Å"consistency between expected and delivered treatments† (Linn et al. 2004). The same therapist conducted all the therapy sessions so that the personal effect is eliminated as a factor from this study. The therapist used the same methodology in both types of treatment programs. The setting for the experiment was a natural setting in the sense that it was not conducted in a laboratory. The therapy sessions took place within the current living environment of the rehabilitation residential facility. The researcher considered attrition in this study stating that, â€Å"given the high levels of mobility and chaos that characterize the lives of this client population, this dropout rate is not unusual. However, the sample size was more than sufficient to detect meaningful statistical differences, a major goal of all treatment studies† (Linn et al. , 2004). Critique of Instrumentation The evaluating instruments for the research did not include actual items in the research, but did explain in great detail the description of each instrument. The researchers also included research that supported validity of each assessment. Specialized formatting and detail was used when the instruments were administered in random order and the response format was provided. Restrictions were placed upon the research when the patience were initially chosen with the three dispositions of a chronic addiction with relapse, psychiatric diagnoses, poor response to treatment with low motivation to change, and legal issues dealing with substance abuse (Linn et al. , 2004). Multiple methods are used to collect information on each variable within this research. The EFI, BDI-II, CSEI, STAI, SSTAEI and vulnerability to drug use scale were used to obtain data on each patient and use for statistical analysis (Linn et al. , 2004). The researchers provided sources and well researched information for each published instrument. The self-report assessments were not administered anonymously, therefore, there is some reason of doubt that information obtained from patients could have been influenced by â€Å"social desirability or response-style biases† (Linn et al. , 2004). This researcher believes steps were taken to keep the instrumentation from influencing any overt behaviors due to the fact that all patients were exposed to the same therapist as a constant, expected occurrence, causing little deviation from the expected schedule.

A Review of Journal Writing

A Review of Journal Writing The Hidden Treasure of Journal Writing Your mind is going to be relieved of the should concentrate on the issue and can instead start to concentrate on the solution. Because you require something that it is possible to write in your journal, your mind will forever watching for new ideas that it is possible to write down. Good, as you're answer is accurate. Because there is absolutely no incorrect answer. The Upside to Journal Writing You will have to continue to keep your audience in mind while you write, since there might be personal experiences and observations you're prepared to share with your professor but not your classmates. Students are in a place to learn the ability of organization and attention to detail in their very own writing. Lots of people want to maintain a journal but are fearful of facing the blank page. Ultimately, a summer journal isn't a way to help adult learners continue their progress, but nevertheless, it may be used a s something to appear back on when he or she achieves their target of becoming literate. Meditating can clear your mind and do away with all the mental clutter that's holding you back. Attempt to write three or more pages of content without thinking much of what you're writing. Instead, you may use your journal for a place to brainstorm and form your points. Not all challenges are simple to overcome, so if you discover yourself in a situation you do not understand how to overcome, write about possible solutions in your everyday journal. Journal Writing Fundamentals Explained Therapeutic journal writing has changed into a popular self-help tool. For those who haven't kept a journal, you may not know. Get the journal you're going to decorate. At times, a journal is also known as a diary. You can also see book journals to better understand different kinds of journals which can be created. Our collection also has a number of journals designed for a certain subject, like science notebooks and math journals. The 5-Minute Rule for Journal Writing Writing a journal ought to be an enjoyable experience. Writing informally in a journal is an excellent means to become more at ease with writing, particularly if you're in work which doesn't require plenty of writing. Any journal entry will gain from some moments of reflection before you get started writing. Writing a journal entry differs for everybody. You may be interested in script writing examples. Don't hesitate to begin writing down ideas of what you're interested in or feel you ought to be writing about. You don't should title it before you begin writing though. You might also have a look at reflective writing examples if you want more help in all kinds of writing. If you want to find out more about how to become an author and hone your writing skills, in addition to finding an agent and getting published then click the hyperlink below. It is possible to observe where you left off on each specific project, and transfer the info over all at one time. Setting a time will allow you to stay focused and block you from getting carried away. If you would like to maintain a journal the identical way that you might a personal blog, but keep it private, Penzu is a wonderful alternative. Journal Writing - Dead or Alive? At the conclusion of each journal entry, you could opt to compose comments on the total content, usage of la nguage and ideas expressed. The next step is to begin a new journal entry by writing today's date at the peak of the webpage. You can decide to switch areas of focus whenever you grade an entry. If students have a tendency to find restless and shed interest by the conclusion of the lesson, you are going to want to slot in journal writing at the start of the lesson when their concentration level is high. You are also going to be in a position to become more creative and strong. Students will need to revisit similar tasks to boost their confidence as problem solvers and their understanding of problem solving. Then the actual experiment began. Whenever you're having a difficult time deciding what things to write in a journal, you almost certainly have a mind which is full of different things happening in your life. A lot of people write in a journal only to keep track of what's going on their life. Doing so daily functions as a reminder until, as time passes, the behavior be comes something done with very little or no conscious thought. The Good, the Bad and Journal Writing If you commence writing down your gratitude, you'll almost certainly begin showing how grateful you're, which may be an inspirational type of private improvement. As easy as it looks, journaling is a rewarding activity that could reap many advantages. By scheduling precisely the same times, journaling will turn into a natural and normal portion of your agenda which you can look forward to. There are many grid templates it's possible to pick from or customize the grid and questions yourself to concentrate on the fields of life that you want to track. Whatever They Told You About Journal Writing Is Dead Wrong...And Here's Why Whoever has kept a journal will testify to the benefit. Then you may choose to continue to keep your journal private or share it with your social networking groups or the whole world. A journal is an excellent place to compose lists. Your journal does n ot need to be aesthetically pleasing. Instead, think of just one specific food which you want to cut from your diet plan. To begin with, journal therapy might not be effective with individuals who experience cognitive or intellectual challenges. Learning how to capture various voices on paper can help you with dialogue for stories or scripts. Not everybody is comfortable expressing themselves, so writing a letter that isn't meant for everyone to read is a means to come to terms with your feelings. Writing without direction can cause some superb creations, but nevertheless, it may also lead to writer's block and hours of being unproductive. Through writing, you're encouraging your child to learn more about the corners of her or his mind.

The Role Of Advice To Small Business - 1159 Words

I do not deny that the purpose of the business (if it moves beyond an idea) will be to connect businesses with consultants. As stated in my response dated 29 May 2017: â€Å"Given the success of the clusters program in particular, I began thinking about how you could change the model of advice to small business to increase engagement. I also wondered what role new and emerging platforms such as the internet and mobile applications (apps) could have in facilitating such a paradigm shift. I considered (and am still considering) ways to take this research forward, including a completing a Doctoral Thesis around the problem and applying for a Churchill Fellowship to investigate models used overseas.† (my underlining) In other words I am†¦show more content†¦This extends to respecting the confidentiality of official information should I leave public service employment. Further Considerations In response to the statement that I have continually failed to provide full and frank details about my interest in Entrepreneurial Edge â€Å"despite being repeatedly being requested to do so since April 2017†. After completing the Declaration of Interest form in April as directed I believed that a discussion would be initiated to consider its contents. Specifically, under the manager/supervisor’s section it states that they are to outline the basis of the employee’s declaration and â€Å"Where available provide further background and/or details obtained through discussion with the employee.† (my underlining) In addition, Ms Emma Freeman’s email dated 7 April 2017 stated she would work with the delegate and me to determine and agree on an appropriate management plan. At no time from when I lodged the declaration on 11 April 2017 to when it was signed by Ms Freeman on 18 April 2017 was there a request for further information or any discussion with me regarding its contents. References by Ms Freeman to previous discussions were informal workplace conversations, except for a single, short, meeting on 7 April 2017 between Mr Grant Stidiford, a/Executive Director, Ms Freeman and myself where it wasShow MoreRelatedFranchising ( 10 Points ) Essay792 Words   |  4 Pages(10 Points) I. What steps should you, the prospective U.S.-based franchisee take when establishing outlets in foreign countries? Research the potential market, including its size and the potential acceptance of the franchise concept. Inventory the business climate for U.S. businesses operating within the foreign country. Assess the state of the current and anticipated economic and financial environment. Try to obtain information regarding government restrictions. 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