Monday, December 30, 2019

Symptoms, Diagnosis, Treatment And Social / Economic...

A discussion of the symptoms, diagnosis, treatment and social/economic importance of Alzheimer’s disease A disease is a medical condition that affects a living organism either physically, mentally or emotionally. It is basically a condition involving a pathological process along with a set of various symptoms; some easily noticeable whereas others quite difficult to detect, making their treatment process slower. (Healio.com, 2012) Nevertheless, the social and economic impacts followed by the diagnosis of the disease are generally quite drastic. Among the various types of diseases, certain diseases are named after a scientist or a doctor who has discovered it or rather a famous person who suffered from it . Alzheimer’s disease is one of†¦show more content†¦(Nihseniorhealth.gov, 2015) The exact cause of Alzheimer’s is yet unclear however; there are certain factors which increase the risk of developing the disease. It is most common in people over the age of 65 and statistically one in every six people over the age of 80 is affected with this disease. This is large ly because of the factors associated with ageing. For example; high blood pressure, changes to DNA and nerve cells, weak immune system and incidences of diseases like strokes and other cardiovascular diseases. (Alzheimers Society, 2015) Alzheimer’s disease affects women considerably more than men due to the lack of hormone oestrogen after a menopause. The lack in this hormone is correlated to an increased risk of the disease. The family history of the condition is also considered because; there are certain risk factor genes which can be passed on within generations e.g.: Apolipoprotein E gene. Other lifestyle factors such as inappropriate diet, smoking, drinking excessive amounts of alcohol and etc are also considered. (Alzheimers Society, 2015) The physical symptoms associated with the development of Alzheimer’s disease are generally divided into three stages namely; early, middle-stage and later symptoms. During the early stage the individual suffers from memory lapses, increased anxiety,

Sunday, December 22, 2019

Analysis Of Homer s The Iliad - 3570 Words

Final Paper Senior Seminar in Interdisciplinary Studies Dr. Packer Eric G. Shuping March 3, 2015 Final Paper Homer’s poem, The Iliad, explains to us how the Trojan War started with Paris stealing Menelaus wife, Helen, and affected the lives of the Greek and Trojan people. The gods and warriors all desire to earn their honor to prove they are great, which Homer proves that it ends disastrously at times. Homer’s definition of honor in Iliad shows us that the gods, Greeks, and Trojans will do anything to prove their honor, while in the Hebrew Bible, they show honor differently. In the Hebrew Bible, we learn to honor one person that gave us life, God. The Hebrew Bible gives us a choice to choose from right and wrong, to learn from our mistakes. God wants us to be able to prove that we are able to head to the advice that we are given. Homer displays fate in The Iliad to show that no matter what we do, our future is already determined for us regardless if we intervene. Homer describes our decisions are not up to us, our fate is decided for us no matter how much we try to escape from it, it will always meet up with us in the future. In Oedipus the King, we have differences of fate vs. free will. Even though fate is already determined, it is the free will that shows us that is ultimately up to Oedipus, but also the free will he takes to own up to his mistakes by blinding himself. As in the Hebrew Bible and Oedipus are the same. Even thoughShow MoreRelatedAnalysis Of Homer s The Iliad Essay1231 Words   |  5 Pagesthe Iliad is a tale of war and aggression (Puchner 183). Written in the 8th century, it remains relevant to society today. The basis of the Iliad, warfare, brings with it portrayals of death, grief, and the real problem with humankind: we are not peaceful beings. In a war-ridden world, these topics remain pertinent to society. These terrors of war showcased in the Iliad generate an anti-war message. With this said, Homer creates a timeless lesson against war with his work. While the Iliad has beenRead MoreAnalysis Of Homer s The Iliad997 Words   |  4 Pagesare set up in a way such that the audience must believe at least one party loves another. How they act on behalf of this love is perhaps a testimony to the strength of their love and heroic status. Taking this structure at face value, in Homer’s The Iliad, Hector shows the most modern form of heroism in Book Six. He chooses to fight rather than see his loved wife fall to the Achaeans, while others throughout the story view their women as prizes and choose to fight- or not- based on very different values;Read MoreAnalysis Of The Homer s The Iliad Essay1010 Words   |  5 PagesPoor leadership is devastating in The Iliad.. Homer recognizes this, making a particular effort to demonstrate what traits constitute effective leadership. It is crucial, therefore, to determine exactly how Homer presents this idea in order to gain a coherent understanding of his beliefs. With Homer’s convic tions in mind, the individual gifts of these war leaders shine rather brightly. One can then begin to analyze them, deciding for oneself who fits Homer’s ideas the best. Assuredly, each of theRead MoreAnalysis Of Homer s The Iliad 1310 Words   |  6 Pagesunity in his tale. Homer was a writer who performed this feat throughout the entirety of the Iliad and showed his unique ability to weave a tale full of similes that both enhanced and unified his story. Although Homer used a variety of subjects in his similes, and many of them had a common thread. Homer’s unique ability was to create a tale so descriptive that the listener was able to fully immerse him or herself into the story. His usage of similes magnified this ability. Homer focused on the commonRead MoreAnalysis Of Homer s The Iliad887 Words   |  4 PagesIn Homer’s the Iliad there are two types of culture which are shame and honor. The Greeks rank great significance on personal honor. Why is tha t? The reason being is that to them honor means the ability to fight and be triumphant on the battle field. There are many ways honor is obtained to the Greeks, another way to prove your honor is to reveal athletic abilities. Meanwhile, the shame culture has a different concept to the Greeks. Shame meant to have good morals towards others and it is a moreRead MoreAnalysis Of Homer s The Iliad866 Words   |  4 PagesIn Homer’s The Iliad, women can often be overshadowed by the strong male warriors that dominate the epic poem. However, many women in The Iliad are central to the plot; without these women the poem would have a drastically different story. The influence of women in The Iliad varies from woman to woman, usually having some effect on the plot, but the extent of their involvement is typically dependent on their status in society. However, even when a woman is in a position of great power, she is stillRead MoreAnalysis Of Homer s Iliad 1382 Words   |  6 PagesRy an Doerhoff History of Greece Dr. Kirkland September 5, 2014 Document Analysis The primary documents that will be focused on in this analysis come from Homer’s Iliad. Homer is venerated today as the greatest of Greek epic poets, as his works had a colossal impact on the history of literature. Through his epics, Homer brings us first hand into the culture of the Greek world in the eighth century B.C. It is important to note that at this time very few had the privilege of an education, and lackedRead MoreAnalysis Of Homer s The Iliad 1177 Words   |  5 Pagesto the powerful, hardheaded fighters that generally appear in The Iliad. His purpose in The Iliad is to demonstrate, through tact and strategic ability, that strength and brawn isn’t all that compose a hero. Odysseus, the great tactician, isn’t known as the brawn, but the brain of the Achaian army. When compared with Menelaos, â€Å"Menelaos was bigger by his broad shoulders, but Odysseus was the more lordly† (III, 210). Here, Homer is intentionally lessening Odysseus’ physical prowess to uphold hisRead MoreAnalysis Of Homer s The Iliad Essay1692 Words   |  7 PagesA major theme seen in Homer’s The Iliad is one of war and the politics that play a role in it. A key part of politics is the interactions that take place between people when determining policies and courses of action. The focus of this paper will be on the interactions between the Greek leaders and the army in the opening of book 2. There will be a section where I will analyze these interactions and provide evidence showing what degree I believe the Greek leaders care about their army. The way thatRead MoreAnalysis Of Homer s The Iliad993 Words   |  4 Pages In Homer’s The Iliad, we learn that the mother and father relationships within the family is very important, but we don’t want to overlook the brothers. For instance, in the Greek and Trojan families, it was one way to bring everyone together. The brotherhood of Agamemnon and Menelaus, and Hector and Paris illustrates their devotion. Book Six of The Iliad comprehends several illustrations of how honor strengthens the bond between both brother’s Agamemnon and Menelaus and Hector and Paris. Glory

Saturday, December 14, 2019

The San of the Kalahari Desert Free Essays

The San of the Kalahari Desert The San also known as â€Å"Bushmen† are one of the well-known foraging and hunting communities. They have made the Kalahari Desert located in Southwest Africa their home for many years. These communities are called bands that consist of multifamily groups with a size ranging from 25 to 50 people. We will write a custom essay sample on The San of the Kalahari Desert or any similar topic only for you Order Now â€Å"Family, marriage, and kinship, gender, and age are the key principles of social organizations in foraging societies† (Nowak Laird, 2010. Section 3. 7). In this paper you will have a brief understanding of the kinship system of the San Tribe, as well as how their environment influences their behavior and interactions. The nuclear family would consist of a mother, father and their children. This family is considered the most common in the foraging societies because they are able to adapt to various conditions. Bands are made up of several multifamily groupings such as nuclear families. It is very important how these families are related because it will determine how they will act towards each other. The bands will sometime include extended family members which will be beneficial in circumstances such as cooperation and sharing amongst the community. Both men and women work together to provide for the community as a whole. Women are responsible for 80% of the san diet (Nowak Laird, 2010). Women are the primary gathers; their diet is consisting mostly of nuts and fruit. The men are responsible for 20% of the diet. They provide meat from their hunts. The women are able to gather enough food that will last a full week in two to three days. They can enjoy each other’s company the rest of the time. The men and women work together by mentioning areas of vegetation or animals they may come across on their gathering and hunting trips. The good and services produced by the men and women are shared amongst the community. They rely on each other for the gathering and hunting of food. Everyone’s participation is very important. There is an unspoken promise on the exchange of the goods and services. This is called reciprocity, â€Å"a mutual, agreed-upon exchange of goods and services. Reciprocity works well n a society in which food items need to be consumed quickly due to spoilage† (Nowak Laird, 2010. Section 3. 3). Foragers have to stay mobile, so there is no room for stock piles of food or goods. Everything has to be used immediately; there is no need for storage because they can always get what they need from the environment. This type of reciprocity would be generalized, there are no expectations for nothing in return, in due time everything will work it- self out. The men are not always successful in their hunts but when they are the meat is prepared and distributed throughout the community. This will also be the same for the food that comes from the gatherings that the women go on as well. This insures that everyone is fed and that both men and women do not have to look for food every day. Everyone takes their turns in providing for the entire band. These interactions promote close bonds and social ties. They are not only sharing with just their neighbors but these are also their kin, no one is an unfamiliar person in these communities. In the San Tribe no one is of more value to another. Since everyone shares everything it leaves little room for jealousy. As in our society, we do not forage, we can pretty much walk in any store and purchased pre-prepared food and goods. There is little thought put into where our food will come from or where we live. The most important thing for us would be making sure we have the funds to be able to do the things that we would like to and purchase the things that we absolutely need. We focus on the needs of our immediate family such as our partners, children and parents vs. considering our communities. I feel that in our society most people are for self only. No one is really willing to help each other no more. I believe that if we had kinship systems in placed things would be a lot better. We could all come together and be there for each other. Making sure everyone has something and no one is left without. There are services shared among my neighbors such as lawn services, babysitting and clothing. We do these things for each other never expecting anything in return. References Nowak, B. Laird, P. (2010) Cultural Anthropology. Retrieved from https://content. ashford. edu/books/AUANT101. 10. 2/sections/sec3. 7 (EBOOK) https://content. ashford. edu/books/AUANT101. 10. 2/sections/sec3. 3 (EBOOK) How to cite The San of the Kalahari Desert, Papers

Thursday, December 5, 2019

Taxation Law Legislation and Commentary

Question: Discuss about the Taxation Law for Legislation and Commentary. Answer: Introduction The current report is being drafted on the Taxation laws of Australia. Light is drawn on essentials that are required to be entered or omitted while calculating the income of a taxpayer. Income tax is charged on the income earned by the assessee further broadly classified into two categories, ordinary income and statutory income. The current case indicates provisions in relation to income received in advance and the stock traded in context to the funeral business. Significant case laws are cited to prove the correlation between the applicable sections and law, which is apt to the current case. Application of relevant facts suitable case wherever found necessary to prove the point of the answer. Legal Law: As per the section 6.5 of Income Tax Assessment Act 1997, an ordinary income is a part of assessable income, which is derived throughout the income year. In the case of Brent V FC of T71ATC, it was articulated that wherein any specified provision is not mentioned regarding the determination of derived income, applying of commercial and ordinary principals will derive the income assessed (Linney, 2012). The income, which is derived by RIP LTD from RIP Finance, shall be the income derived in general. The income that is been derived from its funeral plan will be taken as an activity. Such activities are referred as funeral and associated activities. Facts: RIP Pty. Ltd is a resident private company, which carries on its business of undertaker/funeral director. Fess is generated by the company from RIP finance Pty Ltd who under the instalment repayment plan provides its customer credit facilities. Deluxe funeral arrangements are guaranteed to the client wherein the agreed amount is paid. If the determined charge of the contract is not paid in complete then in such a case it is billed as fees payable under an invoice of 30 days or fees received from RIP finance Pty Ltd. under the instalment repayment plan. Pertinent Law: In the case of Arthur Murray (NSW) Pty Ltd. V FCT (1965) CLR 314 (High Court), the dance classes were taken by the taxpayer and prepaid basis was chosen as a means of recovering fees. In the event of future services, no refund was offered to its customers (Rowland, 2014). The income earned from classes for future prospects was accounted by the taxpayer as unearned deposit account. In this case, the court provided its verdict elucidating that the amount received by the taxpayer for services that are to be offered in future years will be a part of the assessable income for the year in which it is received and not for the year in which it is actually earned. In the current situation, Arthur Murray case shall be applicable to the company. As the company is receiving fees on the prepaid basis for which the taxpayer makes no refund if the client is unable to avail the services in future. A similar notion is applicable for those customers who cease to make payments and are unable to repay their arrears. The respective two methods are clearly elucidated under Rule 8 and Rule 9 of the Taxation Rulings (TR 98/1): Cash Basis: It is also known as receipt basis. Under this method, taxpayer derives income when he receives cash or cash equivalent amount. Any company who has a turnover of less than $2 million can avail this method. This method covers the period during which actual sales and purchases are being made (Martorano, 2014). The merit of employing this method is that it can better align the flow of money with the business activity and its statement liabilities. Thus overall making it easier for managing the cash flows. The cash method is applicable in following instances: Any small business which might be an individual, company, partnership firm or a trust whose aggregate turnover is not more than $2 million (Charlesworthand Marshall, 2011). Wherein the income tax is calculated on the basis of cash method. A type of enterprise who is directed by any respective law to pay taxes on the basis of cash method. Accrual Method: Herein, income is considered received when it has actually been earned. Income will be realised only when the services or goods are actually been delivered or debts are incurred against the income and not just merely because of receipt of income as done in cash basis (Srensen and Johnson, 2010). Instance; Cash Basis: Mr N is employed who receives a salary for two months in advance for the next year. Herein, the salary of two months shall be deemed to be received even if the services pertaining to such salary is not rendered. Accrual basis: Mr P has a business of selling telephone. In the current year, a scheme is offered to customers to make payment in advance for the next year and avail the benefit of rebate of 20%. On the basis of accrual method, though the fees are received for next year, the fees in relation to current year will only be accounted for assessment of income of the taxpayer. Pertinent Law: As per theSection 104-150 of Income Tax Assessment Act 1997, forfeiture of deposit CGT event H1. This is applicable in a case wherein an individual or entity or organisation has received any deposit from you and they forfeit the same for the reason that prospective sale or any other transactions have not proceeded (Taylor and Richardson, 2013). For instance; Mr X has decided to sell off its land. Before commencing upon the contract of sale, the prospective buyer pays Mr X $1000 which is a holding deposit for 2 months. In any circumstance, the negotiating contract ceases to occur and in such case, the deposit is forfeited by Mr X. According to 1A the following components need to be reduced from the amount, which is being deposited: Amount repaid by Mr X, or Compensation paid by Mr X that can be considered as a repayment of complete or part of the deposit. Also, 1A specifies that the proceeds which are being forfeited may be in form of property (Tse, and Krol, 2015). As per 1B, deposit cant be reduced by any part of payment that can be deducted. As per subsection 2, the time of the event is when the deposit is forfeited. As per subsection 3, a capital gain can be made if a deposit is more than the expenditures incurred in context to the prospective sale or any other transactions. Subsequently, the capital loss is said to be made wherein the deposit is less. As per subsection 4, the expenditure may include giving property, but it does not include any amount, which is received as recoupment and is not a part of your assessable income as well (Whiteford, 2010). Facts: The amount received by RIP Pty Ltd from its client under the funeral plan for any future costs in relation to the funeral. In case if the complete agreement is not met then the amount deposited shall be forfeited. $225000 is the amount that remains of Easy Plan funeral. As per the Section 104-150, the company has the right to forfeit the amount that has been deposited on account of incompletion of the obligation and $225000 should be written down as capital gained in the books of RIP Pty Ltd. Treatment of trading stock Applicable Law Trading stock is defined by 1997 The Income Tax Assessment Acts Section 70-10. As per the section trading stock involves all that is made, produced or bought which is used for the purpose of manufacturing, sale or exchanging in the ordinary course of business (Jacob and Jacob, 2013). Cases involving livestock and shares need to be considered for special issues. Livestock is considered to be a part of stock only if they are burdened animal only for the purpose of primary production in the business. In the case of shares, it is a part of trading stock only if there are a frequent number of transactions and considerable resources are developed from such activity. Generalised Taxation Treatment: Deduction referring to the cost of purchase is permitted. If closing stock's amount becomes more than closing stock's amount then the difference is valuable (Pintoand et.al., 2011). If opening stocks amount is more than the amount of closing, the resulting difference is deductible. Facts: There are three types of caskets, which include a range of accessories considered as religious and secular possessed by RIP Pty Ltd as closing stock. The company has also procured a significant amount of discount on its advance purchases. As the company has acquired the caskets and accessories for its fulfilment of obligation and not for the purpose of selling or exchanging it in the ordinary course of business thus this will not be a part of the stock. The case law of Ballarat Brewing Co, Ltd V FCT is applicable to the current situation as for the facts; it correctly reflects the expenditure made in reference to the acquisition of caskets and accessories. According to this case, the amount calculated in the books of accounts shall be the amount after discount availed. The net amount shall be the correctly reflected (Rowland, 2012). $25000 will be shown under head assets, but only if the casket and accessories come under the head of assets. Thus, equivalent to the amount under the head of capital assets, debtors account will be created. If this is considered as expenditure, then it will be accounted as prepaid expenses. Treatment of dividend income earned during the year As defined under section 44 of Income Tax Assessment Act, Assessment of dividends is made when it is paid and as per the section 6 (1) the word paid includes sum i.e., distributed or credited by the company. Further, the section 44 (1)(a) must be read in reference to dividend payment (Crawford and Sawang, 2011). The company cannot revoke dividend once declared. Thus, dividend forms a part of assessable income when it is received and cant be revoked by the company. Hence, in the current situation RIP Finance Pty Ltd declared a cash dividend of $21000, which will be part of the assessed income of the company. Treatment regarding rental of storage space to be paid during the year: Applicable law: In context to the provisions specified in Australian taxation laws, an individual or any business is eligible to claim any rental expenses, which are of revenue nature. Though, in context to the capital expenses, it has been clearly mentioned one is entitled to claim deduction wherein there is any declining value of capital work. Facts: On 1st March 2016, an amount of $57000 was paid as 2 years rent for storage space. The lease is about to get expired by 28th February 2018. In this situation $9500 amount was taken as a part of the expense and remaining $47500 is to be capitalised in financial accounts. As per the provisions specified under the Act, $9500 will be permitted to get deducted in the same year. Though, certainly, one cannot claim the deduction of $47500 immediately and avail it in proportionate of two years as per the declining value of capital expenditure. Treatment of the amount being debited from Long Service Leave Account Income Tax Assessment Acts Section 83-70 herein deals with the accounting of Long Service Leave provisions. The subset of this section is applicable to the leave off following categories but other than the annual leave which is to comply with the provisions of section 83-10 (Other capital expenses. (2016)). As per this section: Long leaves, extended leaves and furlough are a part of the long service leave. Any other service which has the same implication as of above mentioned in part (a) is ordinarily available. If the employer has been availing any scheme of arrangement for leave, the employer is not bound to comply with the Law of Common Wealth and State of Territory Laws, related to the leave as aforementioned in section 83-70. Section 83-8 is considered for dealing with taxations belonging to vacant long service leave payment (Pintoand et.al., 2011). As per this section, payment is recognised to post 14th August 1993 period will be 100% part of assessable income of employee. The MD of RIP Pty Ltd was given an advance pertaining to Long Service Leave of $22000 for 3 months. This amount is considered for the provisions of service leave account. In reference to Section 83-7 and 83-8, it can be observed that the amount given to an employee is related to the long service leave and the total amount. As part of the assessable income of the employee, the total amount of $22000 will be a part of it. Thus, the treatment done herein is correct. Applicable Law: The deduction that is applicable in relation to customer costs for a building it can be claimed under the head of capital work. It includes the following: Building or the preliminary extensions, enhancements to a building. Enhancement made in the structure of building such as maintaining the wall and fences (Pintoand et.al., 2011). The improvement made to safeguard the environment. Thus, all this assessment can help in claiming for the capital expenditure made by them regarding the extension of the building. Furthermore, distinctive rates of deduction shall be applicable from the time when the work has started. Division 43 of ITAA 1997 shall cover the provisions of this law. Facts: According to the decision made by the companys Board of directors to resort to and construct a purposeful built in facilities. In the year 2013, $250000 was paid over as a preliminary expense for architectural designing. The land was subsequently acquired in the year 2014 that costs around $1.25 million along with $50000 was given as expense incurred for demolishment. Construction for new house commenced from 1st September 2014 incurring a sum of $2.5 million. Operations began on 1st August 2015 and an onsite parking cost was calculated as $125000 which was completely built by 30th September 2015 and the over landscape site resulted in a sum of $40000 which was completed on 31s of January 2016. As per the given situation, the business is eligible to claim for 4% as allowances for construction work as in reference to the Division 43 of ITAA 1997. However, in order to avail this allowance the building is required to be qualified as per the provisions of Section 43.150 of ITAA 1997. Conclusion The organisation herein has been applying all the relevant norms of the ITAA 1997. Any non-compliance of the statutory laws will result in varied penalties and punishments for the company and its representatives (Rowland, 2012). It can be very well articulated from the current report that standard norms of the Taxation laws of Australia are followed requisitely by the organisation. The prevalent sections and provisions are elaborated for a detailed explanation of the sections. Suitable Case laws have been cited to present the facts and judgement of law, which has helped, in ascertaining the treatment made by the organisation. References Charlesworth, S. and Marshall, H. (2011). Sacrificing workers? The curious case of salary sacrificing in non-profit community services in Australia.International Journal of Public Sector Management.24(7).pp.673-683. Crawford, J. Sawang, D. (2011). RD in Australia: The new RD tax incentive.Taxation in Australia,46(4), p.145. Jacob, M. Jacob, M. (2013).Taxation, dividends, and share repurchases: Taking evidence globally. Journal of Financial and Quantitative Analysis. 48(04), Pp.1241-1269. Linney, S. (2012). Changing the face of regulatory projects in Australia. Taxation in Australia,46(10), p.468. Martorano, B. (2014).The Impact of Uruguay's 2007 Tax Reform on Equity and Efficiency. Development Policy Review, 32(6).Pp.701-714. Rowland, N. (2012). Keeping you up to date with the latest in tax.Taxation in Australia,47(2), p.62. Rowland, N. (2014). Furthering excellence in the tax profession.Taxation in Australia,49(3), p.119. Srensen, P.B. Johnson, S.M. (2010). Taxing capital income: options for reform in Australia. InMelbourne Institute, Australias Future Tax and Transfer Policy Conference(pp. 179-235). Taylor, G. Richardson, G. (2013). The determinants of thinly capitalised tax avoidance structures: Evidence from Australian firms. Journal of International Accounting, Auditing and Taxation, 22(1).Pp.12-25. Tse, J. Krol, C. (2015). Tax transparency in Australia: Cutting through the BEPS noise.Taxation in Australia,50(2), p.80. Whiteford, P. (2010). The Australian Taxà ¢Ã¢â€š ¬Ã‚ Transfer System: Architecture and Outcomes.Economic Record,86(275), pp.528-544. Pinto, D.and et.al. (2011). Australian Taxation Law Select: legislation and commentary. CCH Australia. Other capital expenses. (2016). [Online]. Available throughhttps://www.ato.gov.au/business/income-and-deductions-for-business/depreciating-assets/other-capital-expenses/.[Accessed on 6th September 2016].