Saturday, December 28, 2019

Autism And The Many Aspects Of The Disease Essay - 716 Words

The Spectrum Barry Blair April 29, 2015 This paper is about Autism and the many aspects of the disease. I know a lot about this topic, my son was diagnosed with autism. It’s a disease that affects the whole family. There is no test for the disease. It’s a long process and there are many different aspects of autism. Luckily, my son is on the â€Å"high-end† of the spectrum. Being around him you might not notice that he has autism, until you spend some time with him then you realize something just isn’t quite right. It’s been a long difficult process getting him to the right doctors, and getting a diagnosis. It’s a complicated illness. Just what is Autism? Autism spectrum disorder (ASD) and autism are both general terms for a group of complex disorders of brain development. These disorders are characterized, in varying degrees, by difficulties in social interaction, verbal and nonverbal communication and repetitive behaviors. With the May 2013 publication of the DSM-5 diagnostic manu al, (Autism Speaks, 2015) There is no blood test to determine if you have this disease. There is no â€Å"cure†. It affects the whole family not just the individual. It’s a life long illness that has physical symptoms as well as mental. When you think of autism what picture do you see, the child that is out of control, screaming and hitting his head, or do you see Dustin Hoffman in Rain man, a highly intelligent individual that is extremely awkward. Both are correct. Autism has a wide spectrum.Show MoreRelatedAutism Essay1317 Words   |  6 PagesOctober 2014 Autism Spectrum Disorder Autistic children experience the world a lot more differently than others. For example, children with autism are not capable of using words, and have a hard time communicating in general by any means. Specific sounds, like loud crashes and yelling, would bother an autistic child that wouldn’t normally bother a child that wasn’t autistic. We need to learn more about autism so we can handle it, as it is the fastest growing developmental disease in the UnitedRead More The Etiology of Autism Essay1704 Words   |  7 PagesThe Etiology of Autism Autism is a syndrome that is characterized by the impairment of social interaction skills, verbal and nonverbal communication, and a decreased interest in participating in a variety of activities. In 1943, Kanner, the man who is attributed with the identification of this disease, hypothesized that autism might be a biological disorder as opposed to a psychological one. Numerous studies have been conducted supporting Kanner’s hypothesis. These studies have ranged from examiningRead MoreThe Opposing Viewpoints Of The Vaccination Of Children1097 Words   |  5 Pagesvaccination of children. To those who are in favor of vaccinating children, vaccinations are seen as a means of protection against some highly contagious and possibly deadly diseases. To those on the other side of the argument, vaccinations are generally seen as ineffective in protection, as well as a possible source of autism and other disorders. This paper will present and analyze both sides of this argument in an attempt to inform the reader on the opposing viewpoints of the vaccination of childrenRead MoreThe Outbreak Of The Measles1659 Words   |  7 Pages An outbreak of the measles in the United States has sparked controversy in the autism world today. Contrary to previous theories, the measles vaccination is not a leading component to the cause of this disease. One in sixty-eight children in the United States are entering this world with Autistic Spectrum Disorder today, a thirty percent increase from the one in eighty eight percent two years ago. This disease is unquestionably one of the worst and most confusing disabilities out there. So, despiteRead MoreAutism Is A Neurodevelopmental Disorder962 Words   |  4 PagesAutism is a neurodevelopmental disorder. It is the most severe form of Autism spectrum disorder (ASD). This illness causes impairments of social abilities, language, speech, and behaviors (DeLong, 2011, p.903). Autism is growing rapidly in the United States beginning in the 1990s (DeLong, 2011, p.903). It becomes the great public health concern. The genetics plays a role in autisms. However, environmental factors also can trigger autism. So the question about whether vaccination is one of these environmentalRead MoreAutism Spectrum Disorder1493 Words   |  6 Pagessevere and is shown in many different forms. Symptoms include speech impairment, disorganized language; sensory processing disorder which causes absent responses, sleep disorders, depression and anxiety, obsessive compulsive disorder and many more. Diagnosing autism does not include medical test but instead a team of physiologists and physicians observe the child during an autism-specific behavior evaluations and in some cases genetic testing is needed. The exact cause of autism is still unknown althoughRead MoreShould Vaccinations Be Mandatory Vaccinations? Essay1451 Words   |  6 Pagesout at vaccinations, blaming them for health issues such as autism and calling for public schools to eliminate regulations requiring vaccinations in young children. While these people suffer from blindness towards the history of their own nation and the suffering that spread through diseases such as Polio and Smallpox, their arguments are flawed even further. Vaccinations are not only scientifically unlinked to conditions such as autism, but they are crucial to the health of the individual and ofRead MoreA Media Critique Dealing With Olfactory Senses1496 Words   |  6 PagesA Media Critique Dealing With Olfactory Senses in Autistic Children In July 2015, Carina Storrs of CNN reported on a research study that suggested that children who have been diagnosed with autism spectrum disorder (ASD) might not just have social and mental deficiencies, but they may also have olfactory deficiencies as well. The experiment was performed at the Weizmann institute of Science in Israel, and involved observing how long a child took to smell an object. For pleasant-smelling objectsRead MoreMaking All Vaccinations Mandatory : Are We Hurting Or Helping? Essay1671 Words   |  7 Pagesa child with any disease at all. Parents will do anything and everything in their power to keep their children safe. When following the recommendation of most doctors, children will receive upwards of 38 vaccinations by the time he or she is 18 months old. The idea of making vaccinations mandatory seems to have become somewhat of a risk to individual rights, some feel that the choice to vaccinate or not has been taken away from them. Although vaccinating chi ldren does have many positive outcomesRead MoreVaccines And Its Effect On Health Care1163 Words   |  5 Pagesputting an end to diseases that might otherwise be untreatable. Diseases such as typhoid, whooping cough, and polio which threaten many countries worldwide are now preventable after the discovery of the vaccine. Although the development of vaccines has led to the prevention of deadly illnesses, there has been may controversy based on whether these vaccines has side effects that outweigh the benefits. More specifically, many people are concerned that vaccines are potentially linked to autism, causing parents

Friday, December 20, 2019

Children s Mothers Womb By The Placenta - 1657 Words

For years and years, many believed that babies were completely protected in their mothers’ womb by the placenta. It was not commonly known how vulnerable babies are at every stage of prenatal development, from conception through birth. There are an incredible amount of environmental, biological, and social factors, called teratogens that can affect a baby from the very moment of conception. From this moment, babies are not only developing, but also learning all the time. A fetus experiences the everyday things that its mother experiences, down to the very air that she breathes or the emotions that she’s feeling. While it can be intimidating and frightening to be aware of all of these teratogens, it is also one of the best and smartest things that you can do to promote a healthy pregnancy, so that you are able to avoid these risks. It has been said that the first 1,000 days between pregnancy and a child’s second birthday are the most critical days to that childâ⠂¬â„¢s survival and development. It is up to us as mothers to ensure our babies’ healthy development and to make sure that those 1,000 days are as healthy and positive as possible. For about the first two months of pregnancy, a woman may not â€Å"look pregnant†, which leads many to believe that not very much development occurs during these months, and therefore not much damage can be done to the fetus. This is not particularly true. A mother-to-be must be aware that significant development is happening at every single stage ofShow MoreRelatedHow Substance Abuse Negatively Affects The Baby While During1328 Words   |  6 Pageswomen abuse substance such as stress, depression, and mental issues. More treatment and pre-education should provided to women to inform them of the cause and effects of substance abuse. One major substance abuse is the consumption of alcohol. Children have this condition that is called Alcohol Fetal syndrome, which is caused by alcohol exposure during the mother’s pregnancy. This syndrome cause issues such as brain damage, growth problems, and physical defects. Researchers from the National InstitutionRead MoreMany Women Across The World Cause Complications To Their1657 Words   |  7 Pagessubstance abuse. Most pregnant mothers are not provided with the proper care and treatment when treating substance abuse. According to the American addiction center â€Å"replacement medications like methadone may be used during detox. Per the National Institute on Drug Abuse, there are no medications approved by the FDA to treat opiate addiction in pregnant women† (Drug Alcohol). That quote provides evidence to one of my main points. Although they are trying to help the mothers treat their opiate addictionRead MoreAn Abnormal Attachment Of The Placental Villi2115 Words   |  9 Pages   Morbidly adherent placenta (MAP) is a serious disorder in pregnancy, causing maternal mortality rates as high as 7% (Wortman 2013 ).The incidence of this condition has increased in recent years, possibly due to a global rise in caesarean section rates (except Japan)(Al-Khan 2014; Comstock 2014;Vogel 2015).The World Health Organization (WHO) has suggested a caesarean delivery rate of 15% as an acceptable standard(Feng 2012). Caesarean delivery rates of 50% and above are common in some areas ofRead MoreGestational Diabetes : The Prevalence Of Gestational Obesity932 Words   |  4 Pagesas 9.2% in pregnant women due to obesity or being overweight. Not only can it be harmful to the mother, but it can also be harmful to her baby. Gestational diabetes can increase the chances of pregnant women delivering a baby that weighs more than 9 pounds. Having gestational diabetes can also increase the mother’s chance for needing a cesarean section delivery. Some other risk factors that the m other can be a candidate for developing gestational diabetes by is having a family history of diabetesRead MoreInterpersonal Communication Skills622 Words   |  3 Pageslight of the South African context. Lot of Professionals, Professors and Doctors have done numerous researches. The research will cover Foetal Alcohol Syndrome, The Cause, Effect, Characteristics and the role South Africa has played in regards to Children with FAS. RESEARCH ON FOETAL ALCOHOL SYNDROME IN LIGHT OF THE SOUTH AFRICAN CONTEXT. Background The term Foetal Alcohol Syndrome was coined about 40 years ago and it has been slowly recognized as a public Health issue The wine growing areasRead MoreAbortion Is A Issue Of Abortion1697 Words   |  7 PagesAlthough some say abortion is in there own hands and is there own decision, others believe that no one but God has the right to take someone else s life. People that support abortion do not consider an unborn fetus a person who must be protected under the law. Which makes an issue like abortion, difficult in determining if it is right or wrong in someone s opinion. Supporters of abortion are also known to be â€Å"Pro-Choice†. Abortion has been around for thousands of years. The U.S. Supreme Court Case;Read MoreImproving Women s Goals For Bearing Children1904 Words   |  8 PagesEncouraging women to adjourn their goals for bearing children accentuates that women are lead on to taking risks, whereas society benefits from these sacrifices. Gestation as the nature of women only, provokes more unjust results. One suggests, that the reproduction of species by one sex for the benefit of both should be replaced by artificial reproduction. Envision a future in which infants are conceived not from women, but rather from machines that replicate the uterus and maintain a developingRead MoreThe Prevalence Of Gestational Diabetes1223 Words   |  5 Pagesas 9.2% in pregnant women due to obesity or being overweight. Not only can it be harmful to the mother, but it can also be harmful to her baby. Gestational diabetes can increase the chances of pr egnant women delivering a baby that weighs more than 9 pounds. Having gestational diabetes can also increase the mother’s chance for needing a cesarean section delivery. Some other risk factors that the mother can be a candidate for developing gestational diabetes by is having a family history of diabetesRead MoreAbortion Essay1568 Words   |  7 Pagesexpulsion of a fetus, naturally or especially by medical induction, from the womb before it is able to survive independently, especially in the first 28 weeks of a human pregnancy. Today many argue whether abortion should be legal in the United States. Some show religious views while others show civic views. The basis of such a debate should be on medical information. It is evident that abortion is harmful to the mother. Although women feel relief after the operation, they do not perceive at leastRead MorePicture Of The Holocaust Essay1517 Words   |  7 Pages​Hitler’s​ ​actions?​ ​A bsolutely​ ​not.​ ​Neither​ ​do they​ ​justify​ ​the​ ​wrongdoing​ ​taking​ ​place​ ​during​ ​an​ ​abortion. Undoubtedly, Abortion is a modern day atrocity which brutally dismembers the defenseless bodies of over 50 million unborn children each and every year. At the moment of conception, each human being is given its own set of forty-six chromosomes and its own unique DNA. At just five weeks of development, the lungs, jaw, nose, and brain, alongside every other essential organ has

Wednesday, December 11, 2019

Taxation Generating Earlier Assets

Question: Describe about the Taxation for Generating Earlier Assets. Answer: Case study 1 Calculation of Net Capital Gain/ Loss of an Individual In this particular case study, capital gain or loss of an individual is calculated by applying the formula. Fred is an Australian resident as assumed in the case study. Fred was not operating in any of the trading business at the same time (Piketty, Saez and Zucman 2013). He had holiday home that is considered as assets as well as he sold it in this current year. It is not to be considered as trading stock by any chance. In other words, Fred was not generating revenues from its earlier assets also. Calculation of Net Capital/ Loss The below table shows the calculation of net capital or loss for Fred for the current financial year It is calculated using discounted method as well as Indexation method Name of Taxpayer : Fred Type : Individual Calculation of Net Capital Gain/Loss for the period ending on 30th June,2016 Discounted Method Indexation Method Particulars Amount Amount Amount Amount $ $ $ $ a) Sale of Holiday Home Sales Consideration 800000 800000 Less : Cost Base of the Property 100000 148043 Legal Fees on Sales (Exclusive of GST) 1000 1000 Commission of Real Estate Agent 9000 9000 Stamp Duty on Purchase 2000 2961 Legal Fees on Purchase 1000 1480 Construction Cost of Garage 20000 133000 23853 186338 Capital Gain on Sale 667000 613662.3 Less : 50% Exemption on Capital Gain 333500 Taxable Capital Gain (A) 333500 613662 Less : Capital Loss of Previous Year 10000 10000 Net Taxable Capital Gain 323500 603662 Table: Calculation of Net Capital Gain/Loss Source: Created by Author Discussion In the year, 1985 dated 20 September, Fred acquired the assets. Hence, it can be considered as CGT assets for taxable purpose for making the computation of net taxable capital gain or loss At the time of asset acquisition before the date 21st of September 1999, it has been noticed that cost base as well as other expenses incurs for the specified time (Piketty and Saez 2012). This is for the asset purchase that is mainly evaluated under the indexation method Fred, on other hand, had made garage on that property for substantial improvement. However, substantial cost of the garage is to be deducted from the expenses. This was performed on 21st of September 1999 and calculated using indexation method In accordance with Australian taxation rules, it is for acquisition of assets dated on 21st of September for the year 1999. In that case, individuals can easily apply for any of the method may it be discounted method or indexation method. Using this method, it will be easier to calculate capital gain or loss for an individual (Saez and Piketty 2012). It has been noticed that expenses are incurred from sale of properties as well as it should be deducted from any of the considerate sales figures. It will be determined in case of calculating net capital gain or loss of an individual As far as discounted method is concerned, taxpayer gets around 50% exemption especially on capital gain for assets. Addition to that, the taxpayer owns these assets for a period of twelve months (Jones and Rhoades-Catanach 2013). Summary of findings The above calculation on net capital gain or loss has been explained for Fred for the given current year using discounted method. Using the method, calculation has been done and figures amounted to $ 323500. On the other hand, using indexation method, figure arrived at $ 603662 (Farhi et al. 2012). By using discounted method, Fred had to pay less tax especially on the gain for capital. It has to be considered using discounted method for computation of net capital or loss from the case study. Net Capital gain arrives at $323500. Net capital gain consequences In order to view at the consequences of net capital gain, Antique vase can be considered as collectable in nature. In accordance to Australian Taxation rules, adjustments have been made on net capital loss from the collectable sale. Hence, net capital loss taken from the previous years mainly arises from antique vase sale (Chen et al. 2016). It cannot be adjusted in any case for adjusted net capital gains from house property sale. Net capital gain of Fred arrives at $333500. Case Study 2 Part A Calculation of Fringe Tax Benefit of Periwinkle Pty Limited in relation with various consequences From the above case study, it has been noticed that Periwinkle Pty Limited is the employer company as well as considered as general Australian company. It cannot be entitled under the tax benefits in comparison with small business entities. It is for the case of the company providing few benefits for its current employee name Emma (Auerbach and Hassett 2015). Emma is assumed to be Australian resident. Periwinkle Pty Limited is entitled in giving fringe tax benefits for various additional benefits in the most appropriate way. FBT consequences for such type of benefits are explained below with proper justification. Car Fringe Benefit Calculation Of Car Fringe Benefit:- Particulars Details Total Kms. Travelled during the FBT year A 10000 No. of Days in the FBT year B 366 No. of Days of Travel C 336 Annualized Kilometers (A x B/C) 10892.857 Statutory Rate as per Annualized Km. E 20.00% Cost Base F $33,000 No. of Days available for Private Use C 336 No. of days in FBT Year B 366 Taxable Value (FxExC)/B $6,059.02 Table: Calculation of Car Fringe Benefit (Source: Created by Author) The above table calculates the car fringe benefits. In the given case study, Emma uses car for the purpose of official as well as private activities. Hence, benefit with car should be included in the car fringe benefits. At the time of foreign visit, Emma parked the car at airport rather on employer premises. This particular car was kept in the garage so that annual maintenance will be done and not come under unscheduled repairing at the same time (Adam, Kammas and Lagou 2013). This reveals that car unused during the repaired days will be included in the calculation of FBT. It requires to use statutory method for calculation of car fringe benefit for the company of the car. FBT for Interest on Loan Calculation of Interest on Loan for FBT:- Particulars Details Loan to Employee A $500,000 Benchmark Interest Rate B 5.95% Actual Interest Rate C 4.45% Taxable Value Interest on Loan D = (AXC) $22,250 Table: Calculation of Interest on Loan for FBT (Source: Created by Author) The above table shows the calculation for Interest on Loan for FBT. The employer should provide interest on loan to the employee (Auerbach and Hassett 2015). This is considered as fringe tax benefit. It has been calculated that interest rate of loan will be at 4.45%. This rate of interest is considered lower in comparison with benchmark interest on loan at 5.95%. Therefore, FBT calculation based upon actual interest rate. FBT for Special Discount Rate Calculation of Special Discount for FBT:- Particulars Amount Market Price of the Bathtub A 2600 Special Price for the Employee B 1300 Taxable Value of the Bathtub C=A x 75% 1950 Taxable Value of Benefit C - B 650 Table: Calculation of Special Discount for FBT Source: Created by Author The above table shows the calculation of special discount for FBT. This means that employer can easily claim for FBT in case of getting special discount. It will be provided to its employees for the specified product. FBT calculation will be based upon 75% on normal selling price (Auerbach and Hassett 2015). FBT Calculation Name of Taxpayer : Periwinkle Pty. Ltd. Type : Company Calculation of Fringe Benefit Tax for the period ending on 31st March,2016 GST Inclusive GST Free Particulars Amount Amount $ $ Car Benefit 6059.02 Interest on Loan 22250 Sale at Special Rate 650 Total of GST Inclusive/Free Benefits 6059.02 22900 A B Gross-up Rate 2.1463 1.9608 C D Gross-up Value 13004.47 44902.32 E = A x C F=B X D Total Taxable Fringe Benefit 57906.79 G = E + F Fringe Benefit Tax Rate 49% J Fringe Benefit Tax Liability 28374.33 K = G x J Table: Calculation of Fringe Benefit Tax (Source: Created by Author) From the above table, calculation is done on the fringe benefit tax for the year ending 31st March for the year 2016. It has been assumed that car expenses comes under GST as well as all FBTs equalizes with values of FBT in accordance with Gross up rates (Auerbach and Hassett 2015). As far as fringe tax benefits are concerned, it is calculated for general companies at 49%. For the company Periwinkle Limited, calculated has been done for calculation of FBT liability in accordance with given rules. Part B Alternate Consequences In this particular part, alternative consequences are explained to give unique insights to the given case study. In case Emma made the purchase for shares for herself as well as earn dividend from the shares, then she would be entitled in paying tax (Piketty, Saez and Zucman 2013). Payment will be done on that kind of income. If such cases are there, then total FBT value as well as FBT liability of the employer will be considered lesser based on income amounted and earned by an employee from total loan amount. Reference List Adam, A., Kammas, P. and Lagou, A., 2013. The effect of globalization on capital taxation: What have we learned after 20years of empirical studies?. Journal of Macroeconomics, 35, pp.199-209. Auerbach, A.J. and Hassett, K., 2015. Capital taxation in the 21st century (No. w20871). National Bureau of Economic Research. Chen, P.H., Chu, A.C., Chu, H. and Lai, C.C., 2016. Short-run and Long-run Effects of Capital Taxation on Innovation and Economic Growth. Farhi, E., Sleet, C., Werning, I. and Yeltekin, S., 2012. Non-linear capital taxation without commitment. The Review of Economic Studies, 79(4), pp.1469-1493. Jones, S. and Rhoades-Catanach, S., 2013. Principles of Taxation for Business and Investment Planning, 2014 edition. McGraw-Hill Higher Education. Piketty, T. and Saez, E., 2012. A theory of optimal capital taxation (No. w17989). National Bureau of Economic Research. Piketty, T., Saez, E. and Zucman, G., 2013. Rethinking capital and wealth taxation. Abgerufen von https://piketty. pse. ens. fr/files/PikettySaez2014RKT. pdf. Saez, E. and Piketty, T., 2012. A Theory of Optimal Capital Taxation. NBER Working Paper, (17989).

Wednesday, December 4, 2019

Challenges faced by Technology Business-Free-Samples for Students

Questions: 1.Discuss about the Challenges faced by technology business for financing. 2.Discuss about the available funding options for technology start-ups. Answers: 1.Challenges faced by technology business for financing Tech organizations are bigger and more varied as compared to the others. This rapidly growing and expansive field attracts the investors and venture capitalists. However, I found that the technology companies face various unique challenges that the start-ups of other companies may not have to face. Major challenges faced by the tech companies are as follows Continuous change continuous changes in the technology as compared to other industries lead to the start-up issues. Lot of pressures are there for quick move and beating the competitor for finding a solution. Owing to these factors, investors think twice before investing in tech companies. Partnership decisions as the new business partnership with any other company from the same field may sound great. However, as the stakes are comparatively higher for the start-up of tech companies the operations can be ruined easily if the mainstream technologies become obsolete. Therefore, as the chances of financial losses are higher, most of the investors do not find the tech companies as profitable investment option. 2.Available funding options for technology start-ups I found that sometimes the tech start-ups find it difficult for using the start-up loan or bank loan as the funding option. It may take long time for a platform or app for becoming profitable. For instance, Twitter, one of the widely used social network still making loss in each year. Some funding options for tech companies are as follows Bootstrapping this is a funding option that will use my own resources for generating a product that is minimum viable and releasing that in the market as early as possible and thereafter, feedback from the audience will be taken for improving and refining the product (Jonsson and Lindbergh 2013). Instead of investing too much money and time for creation of a product that I feel is perfect, it will be a wise decision to create a product as per the requirement of the potential customer. The main advantage of this funding is I will be able to work more efficiently for the final product and gain customers those may assist in generating profit in initial stages (Albert et al. 2014). Crowd funding this type of funding is divided into reward-based crowd funding and equity crowd funding. Under equity option, the investors will invest their money for my business and will get equity as return (Mollick 2014). On the other hand, under reward-based option, people invest their money in my business and will receive reward in return. The main advantage of this form of funding is that with the reward-based option, I will have full control and under the equity-based option I can offer the investor exactly the same that I will feel comfortable with. It will also assist me in showcasing the fact that there is an active market for my proposal (Sahm et al. 2014). However, the crowd funding is considerably time consuming and requires big commitment for success References Albert, M., Bartlett, J., Johnston, R.N., Schacter, B. and Watson, P., 2014. Biobank bootstrapping: is biobank sustainability possible through cost recovery?.Biopreservation and biobanking,12(6), pp.374-380. Jonsson, S. and Lindbergh, J., 2013. The development of social capital and financing of entrepreneurial firms: From financial bootstrapping to bank funding.Entrepreneurship Theory and Practice,37(4), pp.661-686. Mollick, E., 2014. The dynamics of crowdfunding: An exploratory study.Journal of business venturing,29(1), pp.1-16. Sahm, M., Belleflamme, P., Lambert, T. and Schwienbacher, A., 2014. Corrigendum to Crowdfunding: Tapping the right crowd.Journal of Business Venturing,29(5), pp.610-611.