Monday, May 25, 2020

Obesity Is A Problem That Is Faced Amongst Many...

Obesity is a problem that is faced amongst many individuals across the world. Obesity is a serious health and societal issue that is rising at extreme rates, some may call it an epidemic in both developed and developing countries. Obesity is a global problem, with almost 30 percent of people globally are now either obese or overweight which is affecting an estimate of 2.1 billion people worldwide and it’s prevalence in the recent decade had a rapid increase. It’s a well-known fact that the odds are against children and adolescents who are obese. Not only are they more likely to become obese as adults, but they are also at a higher risk for adult health problems, such as heart disease, type 2 diabetes, stroke, various cancers, and osteoarthritis, according to the Centers for Disease Control and Prevention (CDC). According the World Health Organization, â€Å"the escalating international epidemic of obesity is now the most significant contributor to ill health.† Ch ildhood obesity has more than double in children and quadrupled in adolescents in the pasts 30 years. The percentages of the children who are aged between 6-11 years old increased from 7% in 1980 to nearly 18% in 2012. With similar results, the percentage of adolescents that are aged 12-19 years old increased from 5% to nearly 21% over the same period. Childhood obesity in America is a growing disease that has become an epidemic that has lasting psychological effects, because of advertisement of fast food, lack ofShow MoreRelatedWhat Are Millennials Are In Danger?1735 Words   |  7 Pagesresponsible for the cause of the obesity epidemic amongst young adolescents, whereas food runs at a close second in being responsible for the continuous problem. In the 70s, technology did not exist and all children had were each other for their entertainment, physical activities, and peer interactions. The food back then wasn’t highly processed or contained with lots of sugar, individuals would portion out their meals with correct amount of meat and veggies, and many did not overeat. In this generationRead MorePost Traumatic Stress Disorder1004 Words   |  5 Pagespersonal agent was outside the individual, for example a traumatic event rather than an innate individual weakness. The key to understanding the scientific basis and clinical expression of PTSD is the concept of trauma. PTSD is common across many ages, genders and even marital statuses. Many researchers have conducted research in order to figure out an accurate estimate of PTSD rates. They interviewed 5,877 people from communities across the United States to determine how many had a diagnosis of PTSDRead MoreNeolithic Revolution Essay1756 Words   |  8 Pagessettlements, grow their own crops, and domesticate both plants and animals for food (Weisdorf, 2005). Considering humans have been hunter-gatherers for the majority of their approximately 7 million years of existence, the emergence of agriculture in the Old World only occurring 10,000-5,000 years ago, marks a significant transformation in food sustenance techniques (Weisdorf, 2005). However, this turning point in history is associated with both positive and negative implications. There is much controversy overRead MoreObesity : A Global Issue2415 Words   |  10 PagesOver the past few years, increasing number of people all over the world, es pecially Americans, have reached to the low-carb bandwagon. With thirty one percent populations being obese, the United States has turns out to be the country with the highest number of obese inhabitants in the world. Obesity is a global issue and has become a crucial epidemic, effecting an estimated ten percent children and teenagers across the world with a substantial probability of having various health issues and a rangeRead MoreEssay on Implementing Healthy School Lunches2620 Words   |  11 Pages There needs to be some sort of regulation imposed on school lunches, in order to fight the growing obesity epidemic. Many people disagree with this statement, and have their own thoughts on the matter. The National School Lunch Act was passed in 1946 by President Harry Truman. All over the country, school districts joined lunch programs designed to feed children at free or reduced prices. In doing so, school districts had to follow specific guidelines that these programs required. Over the yearsRead MoreBusiness and Government Essay1540 Words   |  7 Pagesenvironmental protection. The relationship between government and business is crucial and critical if American is to remain successful. Government will have to lay aside its bipartisanship and legislation on complex and important issues, while the business world must be held accountable to maintain fiscal responsibility (Milken Institute Global Conference, 2009). Describe one public policy goal of the United States for its citizens According to the National Center for Smart Growth (2008), a broad definitionRead MoreChildhood Obesity : A Serious Public Health Problem3682 Words   |  15 PagesIntroduction Childhood obesity is a serious public health problem in Canada that needs to be addressed in a timely manner. For the past few decades, the prevalence of childhood obesity in Canada has been on a steady rise, and up until now, it is still increasing and becoming an epidemic. Canada was ranked as the third most overweight and obese G-7 nation in 2005, following United States and the United Kingdom (ref?). The rise in the prevalence of childhood obesity in Canada between 1978 to 2004Read MoreA Brief Note On The European Education System2261 Words   |  10 PagesStates are expected to implement to insure we are providing efficient, skilled and independent work force to help boost our economy. However many different countries within the EU have different types of education systems which causes issues in the end of year education stats as there is a variety, this therefore is an issue that Europe is working on. Even though many European countries are ranked within the top 20 it is vital that all countries follow the policies and maintain a high quality educationRead MoreThe Community Guide, American Association, And American Heart Association3701 Words   |  15 PagesKnow How Paper #3 Program planning involves the use of many well defined evidence based practice and services. In this paper we will elaborate on three services which public health professionals may use in a variety of ways to perform their job more effectively. Our focus areas include the Community Guide, American Diabetes Association, and American Heart Association. For each area we will include a brief discussion summarizing the areas, their values in the field, relevant theories the areaRead MoreThe Myth of Csr5260 Words   |  22 PagesThe Myth of CSR The problem with assuming that companies can do well while also doing good is that markets don’t really work that way By Deborah Doane Stanford Social Innovation Review Fall 2005 Copyright  © 2005 by Leland Stanford Jr. University All Rights Reserved DO NOT COPY Stanford Social Innovation Review 518 Memorial Way, Stanford, CA 94305-5015 Ph: 650-725-5399. Fax: 650-723-0516 Email:, ~ DO NOT DISTRIBUTE ~ FOR PERSONAL USE ONLY ~

Friday, May 15, 2020

Cómo sacar Número Seguro Social para niño y beneficios

Los padres y madres de nià ±os que son ciudadanos americanos pueden solicitar su hijo un Nà ºmero del Seguro Social (SSN, por sus siglas en inglà ©s). En este artà ­culo se explica cà ³mo sacarlo, distinguiendo los trà ¡mites segà ºn si se solicita en el momento del nacimiento o posteriormente o, incluso, en el caso de que el menor està ¡ fuera de los Estados Unidos. Tambià ©n se informa de para quà © sirve el SSN y cuà ¡ndo los menores pueden tener derechos a recibir un cheque de la Administracià ³n del Seguro Social.  ¿Cà ³mo sacar Nà ºmero de Seguro Social para un nià ±o? Los trà ¡mites para sacar el SSN para un nià ±o depende de las circunstancias particulares de cada caso. Asà ­, si nace en Estados Unidos, lo mà ¡s conveniente es hacerlo al mismo tiempo que se aplica por el certificado de nacimiento (birth certificate). En ese momento se pregunta a los padres si desean pedir el Nà ºmero del Seguro Social para su recià ©n nacido. Si dicen que sà ­, el padre y la madre deben comunicar cuà ¡l es su propio SSN, si no lo tienen o si solo lo tiene uno, no pasa nada. El bebà © tendrà ¡ derecho a su tarjeta. A continuacià ³n, la oficina de de Rà ©cords Vitales del lugar de nacimiento se pone en contacto con la Administracià ³n del Seguro Social y à ©sta enviarà ¡ la tarjeta por correo. Para evitar problemas, se recomienda que el nombre del bebà © està © en el buzà ³n de correos, ya que en algunos estados los carteros pueden no entregar la tarjeta si el nombre del destinatario no està ¡ incluido en el buzà ³n. Sin embargo, si el nià ±o  nace  en Estados Unidos pero se aplica por el Seguro Social en un momento posterior, habrà ¡ que presentar los documentos siguientes: En primer lugar, debe completarse la planilla (forma) SS-5. En segundo lugar, debe probarse la ciudadanà ­a americana y  edad del menor para el que se pide el SSN. Generalmente puede utilizarse el certificado de nacimiento, pero tambià ©n son và ¡lidos el reporte consular de nacimiento en el exterior, el pasaporte americano y los certificados de naturalizacià ³n o el de ciudadanà ­a. Tambià ©n debe probarse la identidad del menor. Para ello el documento que se prefiere es el pasaporte, si no lo hay puede presentarse el rà ©cord de la escuela o la tarjeta de identificacià ³n escolar, el certificado de adopcià ³n, rà ©cords de la clà ­nica en la que nacià ³n o rà ©cords bautismales Asimismo, debe probarse la identidad del padre, la madre o guardià ¡n legal que solicita la tarjeta para el nià ±o. Original o copia certificada, no se admiten fotocopias. Finalmente, si el menor ya ha cumplido los 12 aà ±os de edad, deberà ¡ presentarse en persona en una oficina del Seguro Social  para ser entrevistado. En este caso la tarjeta del Seguro Social puede demorarse  tres meses. Si se trata de un nià ±o nacido fuera de Estados Unidos pero que es estadounidense porque uno o ambos de sus padres pueden transmitirle la nacionalidad se puede solicitar la tarjeta del SSN en el momento en el que se hace la cita con la embajada o consulado para solicitar el Reporte Consular de Nacimiento en el Exterior. El Reporte Consular es el documento que sirve para probar que ese nià ±o, nacido en el exterior, es estadounidense.  ¿Para quà © se utiliza el SSN de un nià ±o? Los nià ±os  no està ¡n obligados a sacar un SSN. Pero es muy conveniente que lo tengan porque es necesario para, entre otras cosas: Desgravar por à ©l o ella a la hora de llenar las planillas de impuestos (income tax return)Para que puedan recibir beneficios del gobierno, como Medicaid, CHIP o cupones de alimentosPara abrir una cuenta bancaria a su nombrePara recibir pagos por parte de la Administracià ³n del Seguro Social  ¿Cuà ¡ndo un nià ±o puede recibir un pago de la Administracià ³n del Seguro Social? Los menores de 18 aà ±os que està ¡n solteros pueden recibir un pago de la Administracià ³n del Seguro Social si son cuidados por un padre, madre o uno de los abuelos y à ©stos fallecen, se jubilan o reciben beneficios por incapacidad (disability, en inglà ©s). El menor que està ¡ estudiando a tiempo completo en high school podrà ­a recibir ese pago mientras no cumpla los 19 aà ±os de edad. Ademà ¡s, los menores que sufren una incapacidad podrà ­an recibir tambià ©n un pago. Dicho beneficio podrà ­a extenderse mà ¡s allà ¡ de los 18 aà ±os siempre y cuando la incapacidad fuera declarada antes de cumplir los 22 aà ±os. 3 curiosidades sobre el SSN El Nà ºmero del Seguro Social es el mismo para toda la vida de una persona. No cambia, si bien en casos extraordinarios se puede solicitar un nà ºmero nuevo como, por ejemplo, si el solicitante ha sufrido un robo de identidad o en los casos de và ­ctimas de violencia para evitar que el abusador pueda encontrarlas. Es uno de los documentos que se admiten para completar la lista C del I-9, para probar que se puede trabajar legalmente en Estados Unidos, excepto en lo casos de SSN emitidos en una tarjeta en la que se especifique not valid for employment. Finalmente, no es obligatorio llevar en todo momento la tarjeta. Por el contrario, es aconsejable dejarla en casa guardada en un lugar seguro. SSN y actividades ilegales Es ilegal cualquiera de las situaciones siguientes: Utilizar el SSN de otra personaMentir para obtener una tarjeta. Es un fraude de ley.Comprar, vender o de cualquier modo alterar o manipular la tarjeta del SSN. En caso de utilizacià ³n ilegal del nà ºmero de la tarjeta del seguro social de un menor, se puede denunciar  por internet en o marcando al nà ºmero 1-877-438-4338. Puntos clave: Nà ºmero del Seguro Social para un nià ±o Los nià ±os no està ¡n obligados a tener tarjeta del Nà ºmero del Seguro Social (SSN)Sin tarjeta SSN no es posible desgravar por un nià ±o ni los menores pueden cobrar beneficios como pagos de la Administracià ³n del Seguro Social.El SSN para un menor puede solicitarse conjuntamente con el Certificado de Nacimiento, posteriormente o, en el caso de estadounidenses nacidos en el exterior, en el momento de registrarlos en el consulado solicitando el Reporte Consular de Nacimiento en el Exterior.Si se cree que se està ¡ haciendo un uso fraudulento del SSN de un menor, se puede denunciar marcando al 1-877-438-4338. Este es un artà ­culo informativo. No es asesorà ­a legal.

Wednesday, May 6, 2020

Positive Influences Of Sport Participation - 770 Words

Bradley, Keane and Crawford proved the positive influences of sport participation in 402 Irish secondary school students on the Leaving Certificate. The no sport group, forming the control group, compared to the soccer and rugby team had slightly lower test scores in the Leaving Certificate, whereas the only individual sport, rowing, was significantly higher then the other two groups (Bradley, et al., 2013). In this study, rowing, as the only individual sport tested, proved higher test results, which is not to be forgotten that there exist limitations in the study such as no comparison to another individual sport, the no comparison to another school, and the relatively small number of rowers on a team. It is interesting to see that the kind of sport makes a difference of the academic performance (Bradley, et al., 2013). There has been years, where the scores of the rowing team were pretty low but compared to either one of these other 3 sports they were still on top (Bradley, et al., 2013). Especially in individual sports, athletes score high in conscientiousness and autonomy, which are seen as key indicators for athletes (Bradley, et al., 2013). This is equivalent to the key factors for high achievers, which consist of high levels in conscientiousness and extraversion (Colquitt Simmering, 1998 in Bradley, et al., 2013). Greater motivation to learn has been shown in high conscientious individuals, which are characterized as more reliable, self-disciplined, and perseveringShow MoreRelatedThe Positive Impact Of The Social Influence Of Sports1486 Words   |  6 PagesSince the beginning of time sport has had a great importance. It is good for health and fitness, it is great fun and p astime and is great for learning how to win and dealing with the loss. Many factors influence sports and activities and how and to what extent in which they are performed and the biggest influence is the social influence A positive impact from the societal influence of peers would be their ability to make you feel good, try harder and to participate in more things .At some pointRead MoreDetermining Women Athletes Identify As Influences On Their Participation1398 Words   |  6 PagesMy study examines the factors women athletes identify as influences on their participation in sports. The findings show that there are both obstacles and facilitators which influence their participation in sport. Interpersonal, intrapersonal, recommendations and environmental factors are facilitators to participation in sports while obstacles include financial constraints, time, and lack of social support. This chapter will provide conclusions and recommendations. Summary The study shows that athletesRead MoreEssay on Children and Sports: A Beginning to Something Great?1348 Words   |  6 Pagesactivities. A sport is the biggest and the best way for children to gain the skills necessary to succeed in life as responsible citizens and adults. Skills are taught that are needed to be healthy and happy, but do these positive skills outweigh the negative effects children could suffer? Children and Sports: A Beginning to Something Great? In today’s world some parents push their children to extreme measures in sports, and some parents have absolutely no interest in their child’s participation in sportsRead MoreFigueroas Framework973 Words   |  4 Pagesindirectly shape opinions and influence an individual’s decision to participate in physical activity. These factors change throughout an individual’s life. For example, some children start playing sport because it is fun; others may join a sporting group because their older brother or sister plays that sport. 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Garrett ENG 1101 TEAD October 31, 2014 Teens on the right path with sports During this time, most teenagers are trying to figure who they are, who are the people they can depend on, and where they belong in this world. Without guidance from some sort of positive authority, teens can be led down the wrong path. Teens need structure and goals to keep their minds on the right track. Sports can be a great activity to help teens stay on the correct path. It teaches discipline andRead MoreSports As A Fundamental Aspect Of American Culture Essay1329 Words   |  6 Pagesa particular sport, that when you hear it, it may go in one ear and out the other. From the outside looking in, some may not view sport as beneficial beyond exercise or pure entertainment purposes. To others, it provides significant incentives that last far longer than just the duration of your participation. Sports serves as a fundamental aspect of American culture and their values are significant when it comes to their effect on economics, politics, mass media, and public influence. Athletics at temptsRead MoreChildren and Sports Essay1053 Words   |  5 PagesChildren who participate in sports are developing rapidly in sports skills, sportsmanship, and psychologically, but does this come from organized sports are just nature’s process. Children develop emotional and social benefits from participating in sports. Children experience character and leadership development through peer relations leading to an increase in self-esteem and a decrease in anxiety levels. Children will get opportunities to experience positive and negative emotions throughout theirRead MoreThe Value of Sports on Youth Development Essay1213 Words   |  5 PagesIntroduction Sports is the most universal out-of-school-time (OST) activity among youths today. However, many of these youth are also participating in one or more OST activity in addition to a sports activity. Psychological studies on the value that youth sports offer to the positive youth development (PYD) of children have resulted in a vast array of conclusions which often contradict each other. Researchers often focus on the OST activities in general and less specifically on sports activity amongRead MoreSociology Of Sports And Society1081 Words   |  5 PagesSociology in Sport 2 Access and Equity 2 Access 2 Equity 2 Figueroa Framework 3 Access Equity in Australia 3 Figueroa Framework â€Å"Interpersonal† 3 â€Å"Interpersonal† Impact on decisions this paragraph should flow directly on from the previous paragraph 5 Barriers 5 â€Æ' Introduction Sociology in Sport Sociology of sports, also referred to as sports sociology, is the study of the relationship between sports and society. It examines how culture and values influence sports, how sports influences culture and

Tuesday, May 5, 2020

Taxation Ruling Australian Residency

Question: Discuss about the Taxation Ruling for Australian Residency. Answer: Issue To take into consideration the given case facts and opine if Fred should get Australian residency for tax purposes in the given year. Rule For determining the ta residency of individuals in Australia, four tests have been recommended in the tax ruling TR 98/17. Satisfying any one of these in the given tax year would result in the underlying taxpayer being treated as tax resident. However, certain conditions are attached with regarded to satisfying these tests (ATO, 1998). Domicile Test This involves fulfilment of two prime conditions. Firstly, the concerned taxpayer should possess Australian domicile. Secondly, the permanent abode or permanent residence of given taxpayer should lie in Australian geographical territory. Failure to adhere to any of the above points would result in failure in this test (Woellner, 2013). Normal Residency test Based on the interpretation and application of this test as deployed in court and tax rulings, there are certain relevant factors for decision making. One of these factors is the visit purpose and stay duration. A significant visit purpose such as employment (for reasonable time) would result in tax residency. The extent of relations on a personal and professional level that the taxpayer has in Australia. Also, the nature of social arrangements would also be considered drawing a comparison with corresponding life in country of origin (Sadiq et. al., 2015). 183 day test In order to comply with this test, two conditions namely have to be fulfilled. Stay of atleast half a year or 183 days in Australia by taxpayer under consideration during the financial year for which residency is to be determined. Concerned taxpayer should have intent to permanent settle in Australia irrespective of whether it eventually materialises or not. Failure in complying with any of the two terms would result in test not being passed (Barkoczy, 2015). Superannuation Test For individuals serving abroad on Federal governments order, this test is deployed which effectively makes a decision considering if the underlying taxpayer contributes to atleast one of two designated superannuation funds (Gilders et. al., 2015). Application It is apparent that Fred does not have a domicile of Australia and also is not a Federal government employee. As a result, the domicile and superannuation test are not useful for this case. Thus, the relevant tests for Fred are the normal residency test and 183 day test. 183 day test Two conditions required as stated in the above section Condition 1- Minimum stay of 183 day (Fulfilled in Freds case as he stayed for 11 months) Condition 2 Intention of settling in Australia (Lacking since house in England rented and also no long term investment in Australia. Stay only for employment purpose) Hence, this test is not passed. Normal Residency Ties The purpose of visit is significant even though the tenure is undecided as indicated by the 12 month lease of house. Further, the social life of Fred along with wife is comparable to UK which is a critical factor. Children are not significant as they are away in UK also for study. Hence, this test is passed. Conclusion Based on the application of test above, Fred manages to satisfy one and hence is Australian tax resident. 2. Case 1: Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 In this particular case, Californian Copper Syndicate Ltd used a large portion of their capital to buy a copper mining land irrespective of the fact that after buying the land, they did not have enough capital to run the mining operation. Hence, the company decided to sell the ownership of the mining land to another company. The other company provided the shares of the company in exchange of the land. However, Californian Copper Syndicate orated that selling of the land was in regard to the transfer of one capital asset to the other capital asset i.e. land to the shares (Barkoczy, 2015). According to the common law, the source of the income of transaction is the imperative component to decide the nature of the income rather than size of the transaction. Hence, any particular transaction with the perspective of business is considered for the ordinary income and would be considered for tax (Sadiq et. al., 2015). In this case, the court has argued that the prime focus of the company was to sell the land, because at the time of purchasing the land, they did not have much capital to run the mine. However, they bought the land irrespective of that fact. Company also sold the land to some other company in exchange of the shares. This business activity of the company led to gains for the company. Hence, the court provided the decision that this transaction would be held for business and would be liable for taxation under tax law (Woellner, 2013). Case 2: Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 The nature of the revenue from sale of land depends on the two scenarios (Gilders et. al., 2015). Realisation of the capital asset Business activity with profit making intent In this particular case, the Scottish Australian Mining Co Ltd had bought a land with the prime intention of coal mining. Company effectively completed the coal mining operations and the generated revenue. However, the coal reserves continuously decreased from mining and then eventually exhausted. Hence, the Scottish Company decided to sell the land. To earn a sizable profit from sale of land, they decided to make blocks of different sizes and to maximize the market value of the blocks. They invested a reasonable amount in further renovation of the blocks by installing of the water and sewage plant, railway stations, parks etc. These facilities enhanced the market price of the blocks and company received a sizable profit by this land sale. Commissioner of taxation decided that the revenue generated by sale of the land would be termed as ordinary income and liable for tax (Deutsch et. al., 2015). Company did not agree with the judgement of commissioner. They had taken this case in cou rt, where court had given the judgement, after considering the case facts that the prime objective of the owner was to use the land for coal mining and they did the same for years and when the land was exhausted in coal deposit, the company decided to do the realization of the capital asset and for the same they developed the land. Therefore, the received income would not be treated as ordinary income and no tax was applicable on the taxpayer as it was a case of realization of the capital asset (Sadiq et. al., 2015). Case 3: FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR In this case, the taxpayer purchased a beach side land for drying the shacks for fishing business in the year 1953. The owner of the land decided to sell the beach land to three different companies in the year 1967. All the three companies were involved in the land development activities. Hence, the main motive of the new owners of the land was to earn the profit from sale of land, for this process, they divided the land into sub sections and then installed extra facilities to enhance the market value of the land. Additionally, the new owners had modified the article of association of the company to enable land development as a valid business. A sizable profit made from the transaction of land sale. Thus, the received profit would be termed as ordinary income and would be considered for taxation because as per the judgement of court, the purpose of the taxpayer and also the new owner was same to earn profit from sale of land (Gilders et, al, 2015). Case 4: Statham Anor v FC of T 89 ATC 4070 In this specific case, the key intent of the deceased was farming for purchase of land. However, after some time, the deceased sold half part of the land to a company run by his relatives. This company with the intent to start a new cattle business purchased the land. However, the market scenario and various factors were against the cattle business. They could not sustain the cattle business for long since the business was loss making. Hence, they made subdivision on the land and decided to sell. The tax commissioner said that the profit earned by sale of land would be treated as assessable income and liable for tax (Woellner, 2013). The taxpayer was not satisfied with this argument and landed the case to court. After analysing all the above factors, court had argued that no business activity was involved by the taxpayer and there was no motive of business making. Hence, the sale of the land was done because of the unsuccessful status of the cattle business. Thus, the sale of land is realisation of the capital asset and would not be taxed under any circumstances (Barkoczy, 2015). Case 5: Casimaty v FC of T 97 ATC 5135 If the prime intention of the taxpayer is realisation of the capital asset, then there would not be any tax applicable on taxpayer, irrespective of the fact that the concerned taxpayer is selling the land and earn sizable revenues. In the leading case of Casimaty v FC of T 97 ATC 5135 case, the taxpayer Casimaty had received a farm land with the motive of farming from his father. Casimaty used the land for the farming and wanted to continue the same occupation for numerous years. However, the taxpayer suffered from the debt increment hence, he decided to sell majority part of land to discharge his debt issue. For this purpose, he continuously divided majority of the land into sub division and also installed various facilities which were needed to achieve higher returns. The tax commissioner argued that the sale of land after making sub division causes business activity and termed as assessable income, which would be taxed under law. Casimaty landed this decision into court (Gilders e t. al., 2015). After considering the above elements, court decided that the prime activity of the taxpayer was farming which was continued till now on the remaining portion and also the taxpayer sold the land to overcome from the financial debt issue which was acceptable. Hence, the sale of land was considered as realisation of the capital asset in order to discharge the debt. Hence, no tax was applicable on the income received from sale of land (Sadiq, 2015). Case 6: Moana Sand Pty Ltd v FC of T 88 ATC 4897 The taxpayer had bought a land with the intent of doing business of extracting the sand from the land and selling into the market. The company was also was involved in the marketing of the extracted sand. To sustain this business, the concerned taxpayer had taken all the requisite permits form the concern departments, so that the business could run smoothly. After years of operations, the land was exhausted in terms of sand quantity and the quality of the sand also became below the standard level. Thus, company decided to ripe the sand land and made various sub division in order to get higher returns (Deutsch et. al., 2015). The income tax commissioner had made the decision that the received income would be ordinary income, because the taxpayer was bought the land with the motive of deriving the profit. Thus, the taxpayer was liable for taxation under law (Gilders et. al., 2015). The company did not accept this decision and landed this case to court, where court had argued that irrespective of the argument, that previously the taxpayer had used the land for sand extraction. Afterwards the concerned taxpayer had changed the intention and start selling the land for business, which directly derived sizable profit. Hence, this activity of the taxpayer would be considered as a business activity and called assessable income with intention of profit deriving. This ordinary income would be taxed as per taxation law (Woellner, 2013). Case 7: Crow v FC of T 88 ATC 4620 According to the information provided in the case, the concerned taxpayer borrowed money from financial resources in order to purchase five land blocks. At the primary phase, after buying the land, the taxpayer had used the land for production of crops but after some time he completely changed the method of using the land, He made specified sub divisions of the land and prepared fifty one sub blocks from the five blocks land. These sub blocks were sold with the total revenue of around $ 388,288 (Sadiq et. al., 2015). Court had taken all the respective aspects related the given case and made the final judgement that the intention of the taxpayer was to sell the land. Because at the time of purchasing the land, he was very well aware about the fact that the market worth of this land was much higher than the value, he gave to buy the land. Therefore, he purchased the land and sold after some time. Also, to show that this selling of the land was for the realisation of the capital asset, he started doing the farming business. However, court also mentioned the reference of the case Scottish Australian Mining Company Ltd v FC of T case, that this case was entirely different form the current case and the derived profit of $388,288 would be termed as ordinary income and therefore, treated for the taxation process (Barkoczy, 2015). Case 8: McCurry Anor v FC of T 98 ATC 4487 Primary intention of the taxpayer will be considered to determine the nature of the activity and underlying taxation of any derived income. Any activity with the intention of generating the profit will be treated as business activity and income will be termed as assessable income (Barkoczy, 2015). In this case also, two brothers with the primary intention of making the profit purchased a land, which was having an old house. To enhance the worth of the land, they construct three story houses after doing numerous renovations and carrying out construction. However, due to some issues, they were not able to sell any of the houses immediately after construction. Hence, they decided to use one of the houses for their own residence purpose. After a year, both the brothers started selling the house again, this time they successfully sold the three houses and received a huge profit. The taxpayer made argument that this profit from sale of the land was not taxable, as it was not an ordinary income and this activity should be considered as realisation of the capital asset. According to the judgement of the court, this activity of selling the land would not be treated as realisation of the capital asset, since the prime motive behind the purchase of land was to make profit. Hence, the pro fit would be taxed under taxation law (Woellner, 2013). References ATO 1998. Taxation Ruling TR 98/17. Australian Taxation Office, Available online from (Accessed on August 22, 2016) Barkoczy,S 2015, Foundation of Taxation Law 2015,7th eds., CCH Publications, North Ryde Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2015, Australian tax handbook 8th eds., Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2015, Understanding taxation law 2015, 8th eds., LexisNexis/Butterworths. Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2015 ,Principles of Taxation Law 2015,8th eds., Thomson Reuters, Pymont Woellner, R 2013, Australian taxation law 2012, 6th eds., CCH Australia, North Ryde

Tuesday, March 10, 2020

Chemical Composition of the Essential Oil of Majorana Hortensis Grown in Uttaranchal Essays

Chemical Composition of the Essential Oil of Majorana Hortensis Grown in Uttaranchal Essays Chemical Composition of the Essential Oil of Majorana Hortensis Grown in Uttaranchal Paper Chemical Composition of the Essential Oil of Majorana Hortensis Grown in Uttaranchal Paper Chemical composition of the essential oil of Majorana hortensis grown in Uttaranchal Shishir Kumar Singh Abstract GLC and GC-MS Analysis was done to analyse the hydrodistilled essential oil of Majorana hortensis grown in Uttranchal state of India. The 36 compounds could be identified out of 50 by their mass spectra accounting for 93% of the oil. The major ones are trans-sabinene hydrate (41. 2%), terpinen-4-ol (18. 5%), cis-sabinene hydrate (9. 3%), a-terpineol (3. 8%), p-cymene (3. 6%) and sabinene (3. 0%) 1. Introduction Majorana hortensis syn. O. ajorana is a perennial herb and native of Egypt and eastern Mediterranean countries. The aerial parts of the plants are used for oil, which has a lot of uses in flavour perfumery and pharmaceutical industry. It is also used as a spice and condiment as well as a flavouring agent in food industry. The plant has been used for centuries in the Mediterranean to help people maintain good health. As with many folk remedies, modern science has be en late to the table starting research on this incredible plant. Recent laboratory studies have confirmed the powerful antibiotic, anti-fungal and anti-viral properties of the essential oil. The composition of oil from various related plant species have been investigated by number of workers (Lawrence, 1989;Nykanen, 1986; Komaitis, Infanti-Papatragianni, and Melissari-Panagiotou, 1992; Baser et al. , 1993, Ravid and Putievsky, 1986; Vera and Chan Ming, 1999; Pande and Mathela, 2000). The composition varies from country to country and generally two types of oil forms exist. In one category the major components are terpinen-4-ol and sabinene hydrate whereas another form contains thymol and/or carvacrol as major constituent. Sarer et al. , 1982; Baser et al. , 1993). In the present report GLC and GC-MS analysis was done of the oil obtained from freshly harvested aerial parts of Majorana hortensis grown at CRC Purara, Bageshwar-Uttranchal. 2. Materials and Methods The aerial part of flowering plant grown at CIMAP, Resource Centre, Bageshwar situated in Uttaranchal state of India was harvested in bright sunlight and hydro-distilled in Clevenger type apparatus for 4 hrs. The e ssential oil was analysed on Perkin Elmer auto XL GC using a PE-5 column (50m x 0. 32mm x 0. 5m film) with temperature programme from 100 °C to 280 °[emailprotected] °C/ min, initial hold 2min, hydrogen at 10psi inlet pressure; injector 220 °C, detector FID 300 °C. Data was processed on turbochrome navigator software. GC-MS analysis was performed on Perkin Elmer turbomass system using identical column and temperature programme, He as a carrier at 10 Psi. Compound identification is based on Wiley and NIST libraries search. 3. Results and discussion The hydro-distillation of aerial parts of Majorana hortensis produced a colorless essential oil with a yield of 0. 4% on fresh weight basis. In a related species O. vulgare grown in India the oil yield was 0. 1% (Kaul et al. 1996; Pande Mathela, 2000). However, the Origanum majorana from Reunion Island reported to have  »1% of oil (Vera Chane-Ming. 1999). The compounds identified are given in the table –1 along with their elution time on PE-5 column used in the analysis. The 36 compounds could be identified out of 50 by their mass spectra accounting for 93% of the oil. The major ones are trans-sabinene hydrate (41. 2%), terpinen-4-ol (18. 5%), cis-sabinene hydrate (9. 3%), a-terpineol (3. %), p-cymene (3. 6%) and sabinene (3. 0%). The oil reported from Reunion Island contains low concentration of sabinene hydrate and nearly two times higher terpinen-4-ol than the oil reported in present study. The Majorana oil reported to exist in two chemotypes. The first one is rich in monoterpene alcohol (terpinen-4-ol, sabinene hydrates) and the other rich in phenols. The present study has shown that the oil obtained from U ttaranchal belongs to monoterpene alcohol chemotype. Similar type of oil has also been reported from Moroccan and European material. The oil composition of Origanum majorana from Turkey has high carvacrol/thymol content (Baser et al. , 1993) and very low concentrate of sabinene hydrate terpinen-4-ol. Further work of improvement of this crop is in progress. Acknowledgements The authors are thankful to the DBT CSIR for providing the financial support. References Lawrence, B. M. (1989). Progress in essential oils. Perf. Flav. , 14, 29-41. Nykanen, I (1986). High-resolution gas chromatography- mass spectrometric determination of the flavour composition of wild marjoram (Origanum vulgare L. ) cultivated in Finland. Z. Lebensm. Unters. Forch. , 183, 267-272. Komaitis M. E. , Infanti- Papatragianni, N. , Melissari-Panagiotou, E. (1992). Composition of essential oil of Marjorana L. Food Chemistry, 45, 117-118 Baser,K. H. C. , Kirimer, N. , and Tumen, G. (1993). Composition of essential oil of Origanum majorana L. from Turkey. J. Essent. Oil Res. , 5, 577-579. Ravid, U. , and Putievsky, E. (1986). Carvacrol and thymol chemotypes of East Mediterranean wild labiatae herbs. Progress in Essential Oil Research, E. J. Brunke, Walter de Gruyter Edit. , Berlin. Vera R. R. , and Chan Ming, J. (1999). Chemical composition of the essential oil of marjoram (Origanum majorana L. ) from reunion island. Food Chemistry, 66, 143-145. Pande, C. , and Mathela, C. S. , (2000). Essential oil composition of Origanum vulgare L. ssp. vulgare from the Kumaon Himalayas. J. Essent. Oil Res. , 12, 441-442. Sarer,E. , Scheffer, J. J. C. , Svedsen, A. B. (1982). Monoterpenes in the essential oil of Origanum majorana. J. Med. Plant. Res. Planta Medica, 46, 236-239 Kaul K. V, Singh V and Sood P. R. (1996). Essential oil of Origanum vulgare L. from North India. J. Essent. Oil Res. , 8, 101-103 Table-1 Essential oil composition and (%) of Majorana hortensis S/N Compound RT (min) Area% 1. a-Thujene 6. 53 0. 1 2. a-Pinene 6. 77 0. 2 3. Sabinene 7. 69 3. 0 4. b-Myrcene 7. 82 0. 5 5. b-Pinene 7. 90 tr 6. a-Phellandrene 8. 51 0. 2 7. a-Terpinene 8. 84 0. 8 8. p-Cymene 9. 06 3. 6 9. Limonene 9. 22 0. 4 10. b-Phellandrene 9. 31 0. 3 11. 1,8-Cineol 9. 41 tr 12. g-Terpinene 10. 12 1. 0 13. cis-Sabinene hydrate 10. 48 9. 3 14. a-Terpinolene 11. 17 0. 4 15. Linalool 11. 28 0. 7 16. trans-Sabinene hydrate 11. 64 41. 2 17. 2,4-Hexadiene-1-ol 12. 31 0. 5 18. cis-Sabinene hydrate acetate 2. 43 1. 4 19. trans-Sabinene hydrate acetate 13. 08 0. 6 20. 7-Methyl-3, 4-Octadiene 13. 87 0. 1 21. Borneol 14. 41 0. 1 22. Terpinen-4-ol 14. 69 18. 5 23. a-Terpineol 15. 10 3. 8 24. Nerol 16. 48 0. 3 25. Cuminaldehyde 17. 28 tr 26. Geraniol 17. 31 0. 1 27. Linalyl acetate 17. 50 0. 9 28. Piperitone 17. 88 1. 2 29. Sabinyl acetate 19. 12 1. 0 30. Carvacrol 19. 54 0. 2 31. Neryl acetate 21. 43 tr 32. Ger anyl acetate 22. 74 0. 2 33. b-Caryophyllene 25. 28 0. 3 34. a-Humulene 26. 71 0. 1 35. Spathulenol 32. 20 0. 2 36. Caryophyllene oxide 32. 33 1. 1 tr = 0. 1%

Sunday, February 23, 2020

Inamo restaurant in London Essay Example | Topics and Well Written Essays - 2500 words

Inamo restaurant in London - Essay Example It is evidently clear from the discussion that modern world pace has now started to dictate every walk of life that even includes the time we are not working. Work has taken primarily the majority of our time in the week. Therefore the cooling time of the human machinery has been taken up by business individuals calling it the restaurant and catering industry. Many high rise and catchy building surface everyday offering food and entertainment for the consumers which are deprived of a cool off time at home due to their busy schedules. Therefore, generating an air of competition among rivals and between rival food joints. Each and every food providing facility incorporates methods to stand aloof of the rest of the bunch which is a major factor contributing towards the success and profit of the business. Technology as it stands in the present time is the lone factor which can propel any business to the stars or to the ground, from the lack of it. Similarly new fashion modern eat-out pla ces are integrating technology with their restaurants to enable an environment for the consumer that is self pulling in its own manner. The hospitality industry inspired by the James Bond’s technology stunts have entered into the technology race, just like the Russian American space race in the early 60’s. The only difference, there are many moons that can be conquered. The inamo restaurant website gives a very interactive look while selecting of the dishes and table reservation. According to a recent survey, a larger percentage of new entrepreneurs employ internet to enhance their business appeal (McKendric,1999). These internet applications, like the e-ordering system has great interest for researchers and developers as the information sharing is the core part of the business operation. Given the competition from old-school businesses and their firm hold on the market, an e-business can only survive if it provides the following facility to the customer: reduced price s, broader selection bracket, better options and better services (Vassos, 1996). All these mentioned qualities are available in the form of e-ordering system of the â€Å"inamo† restaurant. The wide variety can also be seen in a pictorial view, making it far easier for the customers to choose their food from their comfort of their homes before reaching the place itself. Some services like the actual delivery of food cannot be controlled online; therefore physical presence of the customer is needed in this case in the restaurant. The restaurant implies an interactive menu table for the pleasure of the customer to avoid the fuss of waiter interaction once he