Importance of Child Friendly Education Essay

This doesn't imply that you transform your class into a position of horrid learning. Most importantly, the exercises you would use with grown-ups can work, yet make them shorter. For instance, a pretend may need to most recent five minutes rather than 10. Likewise ensure exercises are fluctuated: a movement that includes moving about and commotion should be trailed by a calm assignment that permits children to â€Å"cool down†. Recollect likewise that kids won't carry out a responsibility since it is useful for their English. Assignments need a final product instead of being open-finished. Working in a test or serious component can work or request that students produce work that is shown on the divider. It’s an incredible inclination when the kids are occupied, however their happiness regarding an errand may show itself as far as clamor. Create signs to get consideration. This can be a lifted hand or turning off the lights. Whatever you do, don’t attempt to out-yell a class since they will consistently win. Where gatherings of kids are getting extremely boisterous it might be an ideal opportunity to change the gatherings around. Grown-ups like acclaim, yet kids truly love acclaim. Stay away from over-lauding people and attempt to praise entire gatherings. Utilize confirmed orders like, â€Å"Please communicate in English† instead of negative censures like, â€Å"Stop communicating in Spanish!† You’ll additionally maintain a strategic distance from issues on the off chance that you set out guidelines toward the start of the course. In the event that conceivable, include the kids in planning and working out the class rules †it is particularly acceptable practice with modular action words. A youngster that at that point disrupts these norms will see more prominent equity than if you make up your own guidelines on the spot. All the more significantly, you will be rebuffing the improper conduct, not the youngster.

Public Administration Case Study Example | Topics and Well Written Essays - 500 words - 1

Open Administration - Case Study Example study planned for noting what are the commitments that pioneers need to make in open associations to propel their workforce (Wright et al., 2012). The particular reason for the investigation was to distinguish the strategies through which pioneers following transformational initiative style can utilize interior and outer persuasive elements to expand their employee’s center and consideration towards the crucial the association. So as to direct this investigation information was gathered through a review in which the respondents remembered distinctive senior level administrators for the open association and the complete size of the individuals who were overviewed was in excess of 50,000 senior level directors (Wright et al., 2012). The review was provided with the assistance of the web and the overview was posted on the site of the examination. Out of those people who reacted to the overview an aggregate of 1,538 were considered as legitimate for the examination (Wright et al., 2012). Most of the respondents were male and they had a place with the White race and they had achieved more significant level instruction. The investigation was directed with the assistance of a measurable apparatus called relationship and relapse and the legitimacy of the reactions was broke down through the factual instrument of Cronbach Alpha (Wright et al., 2012). With the assistance of the examination the specialists recognized that pioneers who practice transformational initiative style can help in raising worker’s inspiration towards offering open types of assistance (Wright et al., 2012). The specialists even recognized that this type of authority furnished representatives with obviously and very much characterized objectives. The third fundamental finding of the investigation was that worker’s inspiration towards offering open types of assistance and unmistakably characterized jobs are two significant components that draw in representatives towards the strategic the association (Wright et al., 2012). Moreover the specialists recognized that pioneers in open associations that furnish their devotees with a dream, drove by setting a model,

Smokers Lungs vs. Normal Healthy Lungs

Smokers Lungs vs. Normal Healthy Lungs Addiction Nicotine Use Smoking-Related Diseases Print Smokers Lungs vs. Normal Healthy Lungs Visual, Cellular, Molecular, and Functional Changes in Smokers Lungs By Lynne Eldridge, MD  Lynne Eldrige, MD, is a lung cancer physician, patient advocate, and award-winning author of Avoiding Cancer One Day at a Time. Learn about our editorial policy Lynne Eldridge, MD Medically reviewed by Medically reviewed by Doru Paul, MD on December 01, 2016 Doru Paul, MD, is board-certified in internal medicine, medical oncology, and hematology. Learn about our Medical Review Board Doru Paul, MD Updated on February 04, 2020 More in Addiction Nicotine Use Smoking-Related Diseases After You Quit How to Quit Smoking Nicotine Withdrawal The Inside of Cigarettes Alcohol Use Addictive Behaviors Drug Use Coping and Recovery Many people remember hearing about the difference between smokers lungs and normal healthy lungs at some point in time. These changes occur on a visual level, on a cellular level (under the microscope), and even on a molecular level. In addition to these structural changes, there are several functional differences between healthy lungs and smokers lungs as well, ranging from lung capacity to oxygen exchange. You may even recall the posters depicting the black, ugly-looking lungs of people who smoke. Does that really happen? What does cigarette smoke really do to the lungs? Differences Between Smokers Lungs and Normal Healthy Lungs To really comprehend the effect of tobacco smoke on the lungs we need to take a look at both the anatomyâ€"how the appearance of the lungs changes, and the physiologyâ€"how the function of a smokers lungs differ from those of healthy lungs.?? Yet we want to dig even deeper than that. What do a smokers lungs look like beginning with the changes you can see with your naked eye, down to the genetic changes too small to even be seen under a microscope, but often more ominous? The posters we spoke of earlier didnt lie. Lets start with what you may see if you could look at whole lungs exposed to tobacco. What Do Smokers Lung Look Like? The photo above is honestly what the lungs of a life-long smoker look like on a visual inspection with the naked eye. Its important to state that not all black lungs are related to tobacco smoke. Other irritants that can be inhaled may cause this appearance as well, such as the black lung disease sometimes seen in coal miners. Yet, its very easy to tell when looking at a set of lungs whether or not a person smoked during his life. Many people wonder what the black or brown color comes from. When you inhale cigarette smoke, there are thousands of tiny carbon-based particles that are inhaled. Our bodies have a special way of dealing with these particles to get them out of the way  if you will. As soon as you inhale a puff of cigarette smoke, your body is alerted to the fact that toxic particles have invaded. Inflammatory cells rush to the scene. One type of white blood cell called  macrophages  may be thought of as the garbage trucks of our immune systems. Macrophages essentially eat the nasty brown-black particles in cigarette smoke in a process called phagocytosis. Since these particles could be damaging even to garbage truck cells, they are walled off in tiny vesicles and stored as toxic waste. And there they sit. As more and more macrophages containing debris build up in the lungs and lymph nodes within the chest, the darker the lungs appear. You may be wondering if the brown and black color ever goes away. After all, macrophages dont live forever. When a macrophage dies, and the vesicles of cigarette waste are released, younger macrophages rush to the scene and ingest the particles. This process can occur over and over during a persons life. This is not to say that healing doesnt take place when someone quits smoking. It does. But the discoloration in the lungs may remain indefinitely. Smokers Lungs at a Cellular Level Taking a step down in size and looking at the lungs more closely, an increasing number of tobacco-related injuries are found. Under a microscope, the cells and surrounding tissues become visible as a well-appointed city, but a city ravaged by the toxic cloud of smoke that has descended upon it. Different structures in the respiratory tract are affected in different ways.?? Cilia:  The  cilia are tiny hair-like appendages that line the bronchi, and the smaller  bronchioles. The job of the cilia is to catch foreign material that finds its way into the airways and propel it up and out of the lungs to the throat in a wave-like manner. From the throat, this material can then be swallowed and destroyed by stomach acids. Unfortunately, toxins in cigarette smoke such as acrolein and  formaldehyde paralyze these tiny cilia so they cannot perform their function. This result is that other toxins (over 70 of them  carcinogens) and infectious organisms end up being left within the lungs where they can do damage both at the cellular level  and at the molecular level, changes that can, in turn, lead to cancer and other diseases. Mucus:  Inflammatory cells that are drawn to the scene in the airways secrete mucus in response to the harmful chemicals in cigarette smoke. This mucus can limit the amount of oxygen-rich air that reaches the smallest airways where gas exchange takes place. Mucus can also provide a nourishing breeding ground for the growth of harmful bacteria. The Airways:  Under the microscope, the airways can appear stretched outâ€"like the elastic in an old pair of shorts. This decrease in elasticity caused by components of tobacco smoke has important functional repercussions as well (discussed later on). The Alveoli:  The  alveoli  are the smallest of airways and the final lung-based destination of oxygen that we breathe in. These alveoli contain elastin and collagen which allows them to expand with inspiration and deflate with expiration. Altogether, the surface area of your alveoli is around 70 square meters, and if you laid them flat and placed them end to end they would cover a tennis court. Toxins in cigarette smoke damage these tiny structures in a few ways. It is easy for toxins to damage the thin walls causing them to rupture. Cigarette smoke also damages the alveoli that remain intact, decreasing their ability to expand and contract. Damage to the alveoli is a self-perpetuating problem. As more alveoli become damaged, there is more air trapping in the alveoli (air cannot be breathed out) which results in the dilation and rupture of more alveoli. In general, a large percent of the alveoli must be damaged before symptomsâ€"hypoxia due to less oxygen being present for exchange to take placeâ€"occurs. Problems with oxygen exchange between the alveoli and capillaries are discussed further under function. The Capillaries:  At the cellular level, its not just lung tissue that is damaged. The tiniest of blood vessels, the  capillaries, that are closely associated with the smallest airways are also damaged by tobacco smoke. Just as smoking can cause the damage to larger blood vessels (that can eventually lead to heart attacks), it can cause scarring and thickening of the capillary walls in the lungsâ€"walls that oxygen needs to pass through in order to combine with the hemoglobin in red blood cells to be carried from the lungs to the rest of the body. Smokers Lungs at a Molecular Level:  Genetics and Epigenetics To really understand how smoking causes some lung diseases such as lung cancer, we need to look deeper inside the cells to the molecular level. This is a level that we cant see directly through a microscope.?? In the nucleus of each of our lung cells lives our DNAâ€"the blueprint of the cell. This  DNA  contains the instructions for making every protein that is needed for the cell to grow, function, repair itself, and tell the cell it is time to die when it becomes old or damaged. You may have heard that a series of mutations in a cell is responsible for the link between  lung cancer and smoking, but many mutations usually take place prior to a cell becoming cancerous. In fact, there are usually thousands of mutations in a single lung cell exposed to tobacco. Some genes in lung cells code for proteins that are responsible for the growth and division of the cell. One type of genes called oncogenes, cause cells to grow and divide (even when they shouldnt). Other genes, called  tumor suppressor genes, code for proteins which repair damaged DNA or eliminate damaged cells which cannot be repaired.?? Several components in cigarette smoke have been found to cause mutations (they are carcinogenic) but studies have even shown ways in which tobacco specifically causes the damage which may  lead to cancer. For example, some tobacco carcinogens cause mutations in the  p53 gene, a tumor suppressor gene that codes for proteins that repair damaged cells or eliminate them so that a  cancer cell  isnt born. Epigenetics Finally, in addition to genetic changes caused by smoking, tobacco can cause epigenetic changes in lung cells as well. Epigenetic changes refer not to actual changes in the DNA of a cell, but the way that genes are expressed. According to a 2017 study, DNA methylation (epigenetic changes) that can be detected in the blood of people who smoke are associated with an increased risk of lung cancer. Unlike genetic changes in cells, epigenetic changes are more likely to be reversible with a healthy lifestyle. Function of Smokers Lungs vs Healthy Lungs (Physiology) Just as there are many changes that occur structurally in the lungs of someone who smokes, there are several changes that take place on a functional level as well. Pulmonary function tests  comparing people who smoke with those who do not smoke often show changes very early on, even in teens who smoke, and long before any symptoms occur. Some people who smoke feel reassured that if they are breathing without problems, they dont have a problem. Yet a large percent of lung tissue is usually destroyed before any symptoms occur. To understand this better, consider that people who have a whole lung removed (a pneumonectomy), and are otherwise healthy, can adapt so that they can carry on a reasonably normal lifestyle. Some have even climbed mountains. Lung Capacity in Smokers Lungs vs. Healthy Lungs Smoking can affect measurements of lung function in a number of ways. Total Lung Capacity The  total lung capacity, or the total amount of air you can breathe in taking the deepest breath possible is decreased by smoking in several ways. Smoking can result in damage to muscles in the chest reducing the expansion necessary to take a deep breath. The elasticity of the smooth muscle in the airways is likewise affected, and combined with the  loss of elasticity, can limit the amount of air breathed in as well. And at a microscopic level, when fewer alveoli are present (due to destruction by cigarette smoke), or air cant reach the alveoli (due to cigarette-related damage to the airways and build up of mucus), the intake of breath is also affected. These forces all work together to decrease lung capacity. Forced Expiratory Volume In addition to lung capacity, smoking results in difficulty in exhaling the carbon dioxide that is transferred from the capillaries in the lungs to the alveoli. As noted above, decreased elasticity of the larger airways and decreased recoil of the alveoli leads to air trapping. This results in a decrease in  forced expiratory volume. Smoking Cessation Helps Thankfully, researchers have noted that one of the  benefits of quitting smoking that occurs after only 2 weeks  is an increase in both lung capacity and expiratory volume. Oxygen Exchange in Smokers Lungs vs. Healthy Lungs Its not just the ability of oxygen to enter and pass down to the alveoli, or even the number of healthy alveoli present. Oxygen that reaches that alveoli must pass through the single cell lining of the alveoli and then through the double cell layer of the capillaries to reach the hemoglobin in red blood cells to be delivered to the rest of the body. Diffusing Capacity As noted above, cigarette smoke can affect both the alveoli and the lining of the capillaries making the passage of oxygen and carbon dioxide between the two more difficult. Not only is there less surface area available for gas exchange, but the exchange is compromised. Its harder for oxygen to pass through the scarred walls of the alveoli and capillaries. The  diffusing capacity  is a pulmonary function test which measures this ability of a gas to make this transition from the alveoli into the bloodstream. Weve known for several decades that cigarette smoking can reduce diffusing capacity. Other Physiological Changes in the Lungs of a Smoker There are many more changes that occur in the lungs of someone who smokes, and the ones mentioned here only touch the surface. We mentioned how cigarette smoke can affect the capillaries, but also affects every blood vessel in the body. Damage to the larger blood vessels can lead to changes in blood flow that compromise the delivery of blood to the capillaries in the lungs in the first place. And its not just the arteries. Cigarette smoking is associated with a significantly increased risk of blood clots in the legs (deep venous thrombosis). These blood clots can in turn break off and travel to the lungs (pulmonary emboli) causing further damage, resulting in less healthy lung tissue (if a person survives). While some of these changes are not reversible, it is never too late to quit smoking both to minimize the damage and to allow your body to repair the damage that can be restored and healed. The Bottom Line: Lungs of a Smokers vs. Non-Smoker   Looking at all of the structural and functional changes in the lungs of someone who smokes stresses the importance of smoking cessation, though its not just the lungs that are of concern. There are a multitude of  diseases caused by smoking, with tobacco playing a role in nearly every body system. It is also not just lung cancer  that is of concern. Take a look at this list of  cancers caused by smoking  if you still feel any reluctance to stop today. If you still need a few facts?? to encourage you to quit: Overall, 1 in 5 deaths are due to smoking30 percent of cancers are due to smokingSmoking is responsible for 80 percent of lung cancers, the leading cause of cancer deaths in both men and womenSmoking is responsible for 80 percent of COPD deaths, the fourth leading cause of death in the United States But the news isnt all bad: Heart disease risk drops drastically within a year of quittingStroke risk drops significantly two to five years after quittingThe risk of many cancers declines significantly by five years post-quitting Quitting Smoking:  Help Is Available! Thankfully, quitting smoking at any time can stop further damage from being done to your lungs and can reduce your risk of developing the diseases and cancers linked to the habit. We know its not easy.Yet its possible. Start today with quit smoking lesson 101 - reasons to quit  in order to make this attempt your final and successful attempt to kick the habit. A Word From Verywell It can be somewhat overwhelming to look at the vast number of ways that smoking affects both the structure and function of the lungs, but the important point is that smoking does not affect the lungs in just one way. Even if we had a way to bypass the damage caused, say, to alveoli, smoking would still be a problem. In other words, theres no healthy alternative to quitting. Despite this vast amount of damage, our bodies are amazingly resilient, and repair begins only seconds after the last puff.

Smokers Lungs vs. Normal Healthy Lungs

Smokers Lungs vs. Normal Healthy Lungs Addiction Nicotine Use Smoking-Related Diseases Print Smokers Lungs vs. Normal Healthy Lungs Visual, Cellular, Molecular, and Functional Changes in Smokers Lungs By Lynne Eldridge, MD  Lynne Eldrige, MD, is a lung cancer physician, patient advocate, and award-winning author of Avoiding Cancer One Day at a Time. Learn about our editorial policy Lynne Eldridge, MD Medically reviewed by Medically reviewed by Doru Paul, MD on December 01, 2016 Doru Paul, MD, is board-certified in internal medicine, medical oncology, and hematology. Learn about our Medical Review Board Doru Paul, MD Updated on February 04, 2020 More in Addiction Nicotine Use Smoking-Related Diseases After You Quit How to Quit Smoking Nicotine Withdrawal The Inside of Cigarettes Alcohol Use Addictive Behaviors Drug Use Coping and Recovery Many people remember hearing about the difference between smokers lungs and normal healthy lungs at some point in time. These changes occur on a visual level, on a cellular level (under the microscope), and even on a molecular level. In addition to these structural changes, there are several functional differences between healthy lungs and smokers lungs as well, ranging from lung capacity to oxygen exchange. You may even recall the posters depicting the black, ugly-looking lungs of people who smoke. Does that really happen? What does cigarette smoke really do to the lungs? Differences Between Smokers Lungs and Normal Healthy Lungs To really comprehend the effect of tobacco smoke on the lungs we need to take a look at both the anatomyâ€"how the appearance of the lungs changes, and the physiologyâ€"how the function of a smokers lungs differ from those of healthy lungs.?? Yet we want to dig even deeper than that. What do a smokers lungs look like beginning with the changes you can see with your naked eye, down to the genetic changes too small to even be seen under a microscope, but often more ominous? The posters we spoke of earlier didnt lie. Lets start with what you may see if you could look at whole lungs exposed to tobacco. What Do Smokers Lung Look Like? The photo above is honestly what the lungs of a life-long smoker look like on a visual inspection with the naked eye. Its important to state that not all black lungs are related to tobacco smoke. Other irritants that can be inhaled may cause this appearance as well, such as the black lung disease sometimes seen in coal miners. Yet, its very easy to tell when looking at a set of lungs whether or not a person smoked during his life. Many people wonder what the black or brown color comes from. When you inhale cigarette smoke, there are thousands of tiny carbon-based particles that are inhaled. Our bodies have a special way of dealing with these particles to get them out of the way  if you will. As soon as you inhale a puff of cigarette smoke, your body is alerted to the fact that toxic particles have invaded. Inflammatory cells rush to the scene. One type of white blood cell called  macrophages  may be thought of as the garbage trucks of our immune systems. Macrophages essentially eat the nasty brown-black particles in cigarette smoke in a process called phagocytosis. Since these particles could be damaging even to garbage truck cells, they are walled off in tiny vesicles and stored as toxic waste. And there they sit. As more and more macrophages containing debris build up in the lungs and lymph nodes within the chest, the darker the lungs appear. You may be wondering if the brown and black color ever goes away. After all, macrophages dont live forever. When a macrophage dies, and the vesicles of cigarette waste are released, younger macrophages rush to the scene and ingest the particles. This process can occur over and over during a persons life. This is not to say that healing doesnt take place when someone quits smoking. It does. But the discoloration in the lungs may remain indefinitely. Smokers Lungs at a Cellular Level Taking a step down in size and looking at the lungs more closely, an increasing number of tobacco-related injuries are found. Under a microscope, the cells and surrounding tissues become visible as a well-appointed city, but a city ravaged by the toxic cloud of smoke that has descended upon it. Different structures in the respiratory tract are affected in different ways.?? Cilia:  The  cilia are tiny hair-like appendages that line the bronchi, and the smaller  bronchioles. The job of the cilia is to catch foreign material that finds its way into the airways and propel it up and out of the lungs to the throat in a wave-like manner. From the throat, this material can then be swallowed and destroyed by stomach acids. Unfortunately, toxins in cigarette smoke such as acrolein and  formaldehyde paralyze these tiny cilia so they cannot perform their function. This result is that other toxins (over 70 of them  carcinogens) and infectious organisms end up being left within the lungs where they can do damage both at the cellular level  and at the molecular level, changes that can, in turn, lead to cancer and other diseases. Mucus:  Inflammatory cells that are drawn to the scene in the airways secrete mucus in response to the harmful chemicals in cigarette smoke. This mucus can limit the amount of oxygen-rich air that reaches the smallest airways where gas exchange takes place. Mucus can also provide a nourishing breeding ground for the growth of harmful bacteria. The Airways:  Under the microscope, the airways can appear stretched outâ€"like the elastic in an old pair of shorts. This decrease in elasticity caused by components of tobacco smoke has important functional repercussions as well (discussed later on). The Alveoli:  The  alveoli  are the smallest of airways and the final lung-based destination of oxygen that we breathe in. These alveoli contain elastin and collagen which allows them to expand with inspiration and deflate with expiration. Altogether, the surface area of your alveoli is around 70 square meters, and if you laid them flat and placed them end to end they would cover a tennis court. Toxins in cigarette smoke damage these tiny structures in a few ways. It is easy for toxins to damage the thin walls causing them to rupture. Cigarette smoke also damages the alveoli that remain intact, decreasing their ability to expand and contract. Damage to the alveoli is a self-perpetuating problem. As more alveoli become damaged, there is more air trapping in the alveoli (air cannot be breathed out) which results in the dilation and rupture of more alveoli. In general, a large percent of the alveoli must be damaged before symptomsâ€"hypoxia due to less oxygen being present for exchange to take placeâ€"occurs. Problems with oxygen exchange between the alveoli and capillaries are discussed further under function. The Capillaries:  At the cellular level, its not just lung tissue that is damaged. The tiniest of blood vessels, the  capillaries, that are closely associated with the smallest airways are also damaged by tobacco smoke. Just as smoking can cause the damage to larger blood vessels (that can eventually lead to heart attacks), it can cause scarring and thickening of the capillary walls in the lungsâ€"walls that oxygen needs to pass through in order to combine with the hemoglobin in red blood cells to be carried from the lungs to the rest of the body. Smokers Lungs at a Molecular Level:  Genetics and Epigenetics To really understand how smoking causes some lung diseases such as lung cancer, we need to look deeper inside the cells to the molecular level. This is a level that we cant see directly through a microscope.?? In the nucleus of each of our lung cells lives our DNAâ€"the blueprint of the cell. This  DNA  contains the instructions for making every protein that is needed for the cell to grow, function, repair itself, and tell the cell it is time to die when it becomes old or damaged. You may have heard that a series of mutations in a cell is responsible for the link between  lung cancer and smoking, but many mutations usually take place prior to a cell becoming cancerous. In fact, there are usually thousands of mutations in a single lung cell exposed to tobacco. Some genes in lung cells code for proteins that are responsible for the growth and division of the cell. One type of genes called oncogenes, cause cells to grow and divide (even when they shouldnt). Other genes, called  tumor suppressor genes, code for proteins which repair damaged DNA or eliminate damaged cells which cannot be repaired.?? Several components in cigarette smoke have been found to cause mutations (they are carcinogenic) but studies have even shown ways in which tobacco specifically causes the damage which may  lead to cancer. For example, some tobacco carcinogens cause mutations in the  p53 gene, a tumor suppressor gene that codes for proteins that repair damaged cells or eliminate them so that a  cancer cell  isnt born. Epigenetics Finally, in addition to genetic changes caused by smoking, tobacco can cause epigenetic changes in lung cells as well. Epigenetic changes refer not to actual changes in the DNA of a cell, but the way that genes are expressed. According to a 2017 study, DNA methylation (epigenetic changes) that can be detected in the blood of people who smoke are associated with an increased risk of lung cancer. Unlike genetic changes in cells, epigenetic changes are more likely to be reversible with a healthy lifestyle. Function of Smokers Lungs vs Healthy Lungs (Physiology) Just as there are many changes that occur structurally in the lungs of someone who smokes, there are several changes that take place on a functional level as well. Pulmonary function tests  comparing people who smoke with those who do not smoke often show changes very early on, even in teens who smoke, and long before any symptoms occur. Some people who smoke feel reassured that if they are breathing without problems, they dont have a problem. Yet a large percent of lung tissue is usually destroyed before any symptoms occur. To understand this better, consider that people who have a whole lung removed (a pneumonectomy), and are otherwise healthy, can adapt so that they can carry on a reasonably normal lifestyle. Some have even climbed mountains. Lung Capacity in Smokers Lungs vs. Healthy Lungs Smoking can affect measurements of lung function in a number of ways. Total Lung Capacity The  total lung capacity, or the total amount of air you can breathe in taking the deepest breath possible is decreased by smoking in several ways. Smoking can result in damage to muscles in the chest reducing the expansion necessary to take a deep breath. The elasticity of the smooth muscle in the airways is likewise affected, and combined with the  loss of elasticity, can limit the amount of air breathed in as well. And at a microscopic level, when fewer alveoli are present (due to destruction by cigarette smoke), or air cant reach the alveoli (due to cigarette-related damage to the airways and build up of mucus), the intake of breath is also affected. These forces all work together to decrease lung capacity. Forced Expiratory Volume In addition to lung capacity, smoking results in difficulty in exhaling the carbon dioxide that is transferred from the capillaries in the lungs to the alveoli. As noted above, decreased elasticity of the larger airways and decreased recoil of the alveoli leads to air trapping. This results in a decrease in  forced expiratory volume. Smoking Cessation Helps Thankfully, researchers have noted that one of the  benefits of quitting smoking that occurs after only 2 weeks  is an increase in both lung capacity and expiratory volume. Oxygen Exchange in Smokers Lungs vs. Healthy Lungs Its not just the ability of oxygen to enter and pass down to the alveoli, or even the number of healthy alveoli present. Oxygen that reaches that alveoli must pass through the single cell lining of the alveoli and then through the double cell layer of the capillaries to reach the hemoglobin in red blood cells to be delivered to the rest of the body. Diffusing Capacity As noted above, cigarette smoke can affect both the alveoli and the lining of the capillaries making the passage of oxygen and carbon dioxide between the two more difficult. Not only is there less surface area available for gas exchange, but the exchange is compromised. Its harder for oxygen to pass through the scarred walls of the alveoli and capillaries. The  diffusing capacity  is a pulmonary function test which measures this ability of a gas to make this transition from the alveoli into the bloodstream. Weve known for several decades that cigarette smoking can reduce diffusing capacity. Other Physiological Changes in the Lungs of a Smoker There are many more changes that occur in the lungs of someone who smokes, and the ones mentioned here only touch the surface. We mentioned how cigarette smoke can affect the capillaries, but also affects every blood vessel in the body. Damage to the larger blood vessels can lead to changes in blood flow that compromise the delivery of blood to the capillaries in the lungs in the first place. And its not just the arteries. Cigarette smoking is associated with a significantly increased risk of blood clots in the legs (deep venous thrombosis). These blood clots can in turn break off and travel to the lungs (pulmonary emboli) causing further damage, resulting in less healthy lung tissue (if a person survives). While some of these changes are not reversible, it is never too late to quit smoking both to minimize the damage and to allow your body to repair the damage that can be restored and healed. The Bottom Line: Lungs of a Smokers vs. Non-Smoker   Looking at all of the structural and functional changes in the lungs of someone who smokes stresses the importance of smoking cessation, though its not just the lungs that are of concern. There are a multitude of  diseases caused by smoking, with tobacco playing a role in nearly every body system. It is also not just lung cancer  that is of concern. Take a look at this list of  cancers caused by smoking  if you still feel any reluctance to stop today. If you still need a few facts?? to encourage you to quit: Overall, 1 in 5 deaths are due to smoking30 percent of cancers are due to smokingSmoking is responsible for 80 percent of lung cancers, the leading cause of cancer deaths in both men and womenSmoking is responsible for 80 percent of COPD deaths, the fourth leading cause of death in the United States But the news isnt all bad: Heart disease risk drops drastically within a year of quittingStroke risk drops significantly two to five years after quittingThe risk of many cancers declines significantly by five years post-quitting Quitting Smoking:  Help Is Available! Thankfully, quitting smoking at any time can stop further damage from being done to your lungs and can reduce your risk of developing the diseases and cancers linked to the habit. We know its not easy.Yet its possible. Start today with quit smoking lesson 101 - reasons to quit  in order to make this attempt your final and successful attempt to kick the habit. A Word From Verywell It can be somewhat overwhelming to look at the vast number of ways that smoking affects both the structure and function of the lungs, but the important point is that smoking does not affect the lungs in just one way. Even if we had a way to bypass the damage caused, say, to alveoli, smoking would still be a problem. In other words, theres no healthy alternative to quitting. Despite this vast amount of damage, our bodies are amazingly resilient, and repair begins only seconds after the last puff.

Essay on Brain Development in Victims of Child Abuse

Child abuse is a widespread problem in America and beyond. Every year more than 3 million reports of child abuse are made in the United States involving more than 6 million children(1a). For many years, experts believed that the negative effects of child abuse, such as emotional problems, flashbacks to traumatic events, and even learning problems, were psychological phenomena only, able to be cured with therapy. Now, however, beliefs are being changed with the help of tools such as MRI imaging, able to detect actual changes in brain anatomy, and it appears that what doesnt kill you may still permanently weaken you, at least when it comes to child abuse. The chief danger to the brain in child abuse, besides direct injury by the†¦show more content†¦The water-soluble neurotransmitters, on the other hand, only last for seconds (3). This persistance of the stress hormones makes it hard for the brain to return to its natural, unstressed state. The brain develops in such a way that it leaves itself vulnerable to these negative influences. The prenatal brain develops an overabundance of neurons, some of which are then carefully eliminated before age 4 (5). In a process similar to this, the amount of synapses between neurons is built up during early childhood and then pruned back for the next 30 years of life (5). These two processes are both disturbed by elevated levels of stress hormones (5). The two centers of the brain with the most postnatal changes, including the growth of new neurons after birth, are the hippocampus, which is part of the limbic system, and the cerebellar vermis (6). The hippocampus is in charge of creating and retrieving memories, working together with the other parts of the limbic system, such as the amygdala, which records the emotions for each memory. The vermis controls the production and release of two of the catecholamine neurotransmitters, dopamine and norepinephrine (6). Both the vermis and the limbic system have higher concentrations of receptors for the stress hormone cortisol than anywhere else in the brain (6). Due to this fact, these still-developing areas are the most vulnerable to the damage done by elevated levels of stress hormones. TheShow MoreRelatedChild Abuse And Its Effects On Children1132 Words   |  5 PagesIntroduction Child abuse takes many different forms. Including physical, sexual, emotional, or neglect of a children by parents, guardians, or others responsible for a child s welfare. Regardless of the type of abuse, the child’s devolvement is greatly impacted. The child’s risk for emotional, behavioral, academic, social, and physical problems in life increase. 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These children particularly are associated with many developmentalRead MoreEarly Childhood Abuse and the Effects on Emotional Development1352 Words   |  5 Pagesï » ¿Early childhood abuse and the effects on emotional development Abstract The present research is aimed at providing an account of early childhood abuse and its effects on further emotional development. A first focus falls on outlining the psychological stages of emotional development and the notion of emotional response, followed by a thorough analysis of the child abuse spectrum together with effects, both early and belated, of general and most notably socio-emotional nature. Firstly, the meaningRead MoreThe Long Term Ramifications Of Child Abuse And Neglect1478 Words   |  6 Pagesterm ramifications of child abuse and neglect are profound and may endure long after the maltreatment has occurred. Individuals that undergo such abuse either physically or mentally may affect various aspects of their development. 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Online. http://onlinelibrary.wiley.com/doi/10.1002/9781118094822.ch2/pdf Annotated Bibliography: In this article, the author is making an argument that sexual abuse causes brain development problems inRead MoreChild Abuse And Its Effects On Children1488 Words   |  6 Pages â€Æ' In addressing child abuse we are confronted with a series of problems. On the one hand, there is a lack of the true extent of the phenomenon because no data are available and that the issue, often refers to the most intimate spaces of family life. Furthermore, cultural and historical traditions affect the way each society faces this problem. Finally, there are varying opinions as to its definition and classification, as well as the consequences of child abuse may have and its subsequent therapeuticRead MoreWhat Drives A Person Insane? Serial Killers997 Words   |  4 Pagesvital in the development of a child’s brain (Kirouac, McBride, 2009). 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Child abuse can occur in a child’s home or in places of the community where they live. â€Å"Between the years of 2010 and 2011, there were approximately 7 .6 million people who were reportedly victimized and of this data

The Old Woman and Miss Cunegund - 869 Words

Candide is a satirical piece written by Voltaire, the great French historian and philosopher during the Age of Enlightenment. There are two contrasting female characters in the literature. Cunegund is the daughter of a baron who experiences unbearable miseries. An unnamed old woman is a servant of Cunegund who was born as a daughter of a Pope. Candide, who is Cunegund’s lover, is also a traveling companion. Even though both Cunegund and the old woman share similarities in their respective lives, and possess admirable strength, they contrast in that the old woman is pessimistic and realistic while Cunegund is optimistic and impractical. The old woman is more practical and realistic than Cunegund, who is looking for her jewels and other†¦show more content†¦However, Cunegund takes pleasure in telling her companions that they are now on their voyage to a new place and believes that all will be well. She also suggests to them not to consider as seriously whatever sad incidents which they have encountered. She conveys, however, that she cannot help but reflect on the memories of her experience. The old woman shows pessimism in the adventure with Cunegund, but Cunegund conveys the hope that indeed they will find peace and enjoyment. Even though Cunegund has manifests hopelessness in one line of the story, she makes reservation for new opportunities when Candide expresses the expectations that they are on their way to a new and probably better world. It may have turned out differently if Candide was not at her side. Even though Cunegund and the old lady have different attitudes and outlooks toward life, they share similarities in their respective lives. From riches, they go down to horrible and pitiful existences. They first savor luxury, comfort and distinction, and are the objects of attention. Then, every happy moment fades and disappears as adversity begins to set in, and a barrage of other undesirable circumstances follows. While both females have unhappy pasts, the old woman completely shrugs off her sad experiences in stride. In the case of Cunegund, she still maintains resentment over her previous encounters in life. As Cunegund narrates a litany of hardships whichShow MoreRelatedVoltaire s View Of Voltaire1213 Words   |  5 Pagesthan this. This is what makes Voltaire criticize part of Europeans. Voltaire did satirize different institutions for instance, other philosophers, many religious people, protestant pastors, and minority groups. He criticizes the church when the old woman begun saying â€Å"you must know that I am the daughter of pope Urban X and of the princess of Palestrina (In chapter 11)†. Voltaire explains that there is no pope named Urban X and he uses this opportunity to condemn the church. He means that the CatholicRead MoreRoad to El Dorado Essay597 Words   |  3 Pagesto find Cunegund, and he wants to be of higher status. In El Dorado, everyone has wealth; but if Candide leaves with some pebbles from El Dorado he can richer then the nobles in Europe. With these reasons in mind, Candide prepares for his departure from the perfect Utopia. The seemingly perfect Utopia is not that perfect for Candide, for there are a few things that Candide must have in his world that are not present in El Dorado. Candide was forced to leave his beautiful love, Cunegund. This was

The Do This, Get That Guide On How to Write an Essay Describing Yourself

The Do This, Get That Guide On How to Write an Essay Describing Yourself Choosing Good How to Write an Essay Describing Yourself Describing your very first wedding ceremony or gig with the audio band isn't the best idea. Perhaps you persisted despite a critical illness or death in your loved ones. My teachers and parents are pleased with my performance. My parents are content with my performance. You may easily buy unique college essays and don't neglect to tell friends and family about it. Scholarship and admissions committees like to realize that you're self-aware and conscious of ways to improve as an individual so go right ahead and discuss your mistakes and the way you learned from them. Many students might have the wisdom and capacity to compose decent scholarship essays, but a lot of them don't steer clear of certain mistakes. Today, most college students find it difficult to compose an essay on a particular topic. The New Angle On How to Write an Essay Describin g Yourself Just Released Again, the building of the essay could be part of the assignment, so make sure to stick to any instructions you get. You won't be in a position to compose a strong assignment if you haven't any idea why you're writing it. For instance, you can open to your favourite quote or a joke. A well written example ought to be centered on the subject, clear in points and simple to read. What You Must Know About How to Write an Essay Describing Yourself The most important question of all students who must compose a reflective or private essay is whether it's possible to produce such kind of academic paper without sounding too egotistical. Regardless of what's the point of your essay, there's a preset number of points you will be expected to tackle. If you don't understand how to compose an essay about yourself in third individual, there's no need to panic. After understanding the prompt, the very first thing that you ought to do when figuring out how to compose an essay about yourself is to earn a list of questions which you want to answer. If you don't have an idea what an essay depicting your person should include, you might get inspired by someone else. Sometimes you should return and find extra sources to corroborate your viewpoint. In the event you always write essay, giving personal opinions, you might need to adjust. Translate any words you don't find out how to write them into your essay. How to Write an Essay Describing Yourself Help! There's, obviously, a limit on the range of pages even our finest writers can produce with a pressing deadline, but usually, we figure out how to satisfy all the clients seeking urgent assistance. You may start out with something from your life and experiences and make sure that you leave a long-lasting impression with your readers. For instance, it isn't sufficient to say that you aspire to be a social worker as you wish to assist children. The actual men and women highly praise our essay help site. If you opt to work with a freelance writer, there's no guarantee it wil l be a trusted person who has a high awareness of responsibility. Another benefit of our website is the quickness. The optimal solution is to concentrate on your talents and interests. An individual can say I have an extremely intricate nature. After you receive a work done from us you will return again if you need assistance with another one of your essays. If you wish to enhance your writing skills, here are a few suggestions that can help you. You can depend on the ideal essay help online. Some institutions will provide you with details about how to compose your essay. It is preferable to find professional writing assistance from the corresponding support. Our employees receive their payment only after our customers' confirmation. What's more, besides the countless papers on various subjects, you may have a number of other responsibilities which require appreciable attention. Students aren't the very same as hundreds of years back. Your own personal bio is an oppor tunity to spell out your potential. My goal in life is to become a physician and serve humanity. Whether you're searching for a new job or attempting to climb the corporate ladder, a personal SWOT analysis will be able to help you accomplish your aims. You're writing a lead because you believe you need one. Generally speaking, it's a very good idea to start by mentioning the region in which you grew up. Your rebuttal doesn't have to be like that! You can begin with an overall introduction. Today, there are many sources a student can depend on for an illustration of a personal essay. There are an infinite number of approaches to commence an essay effectively. In the lack of such instructions, it's always safe to decide on a normal five-paragraph essay. How to Write an Essay Describing Yourself for Dummies Among the points to look at when searching for a sample essay about yourself is the caliber of the paper. There are particular common aspects that signal the caliber a nd value of the essays. If you wish to obtain a finished paper at an affordable price, you're in the area you demand! There may be a scenario once the paper that plays an important part in your final grade is too hard and don't have any opportunity to write it correctly.

Effects on Employment & Sales In The Hospitality Industry And Business

Question: Describe about the Effects on Employment and Sales in the Hospitality Industry? Answer: Introduction to Research Method In the classic style of Krathwohl, the purpose of conducting this specific research lies on the effects of smoke free regulations on employment and sales in the hospitality industry. The significance of the research is determined by the substantial exposure of the hospitality workers to smoke and the considerable amount of risks involved in it e.g. high probability of lung cancer. According to Hyland et al. (2003), there are significant amount of dispute and debate that exist over the potential side effect of mandated smoke free zones on the economy of local hospitality industry. However, depending on the authors point of view based on critical study and analysis, it has been observed that smoke free regulations are in fact not bad for business. Need for the Study To be more precise, the considerable evidence that states that mandating these regulations on various business work sites or restaurants does not involve any adverse effect on hospitality industry economy and business. However, policy makers and business owners hesitate to implement such regulations saying that they are bad for doing business (Corbin Strauss, 2014). Therefore, the study purposefully aims at studying and assessing the impacts of implementing smoke free regulations on taxable sales and employment on several hotels and restaurants in New York States that have implemented smoke free policies; so as to uncover the pros and cons of such regulations on business as a whole. Description of the Research Theory The argument that exists among policy makers on changes in employment levels after implementation of smoke free policies necessitates adequate information about the accurate effects in their jurisdiction. The research has been conducted following the theory of experimental design involving one or more dependent variable which is mainly affected or influenced by two or more independent variable that reacts on the dependent variable (Gelso, 2006). This particular research methodology described my Krathwohl provides a model or research design that aims to thoroughly study the research topic based on a specific set of pre-defined research questions, research objectives or hypothesis (Pickard, 2012). Using this model as the conceptual framework, the research is executed or conducted in a step by step process. Dependent variables for this study have been identified as employment levels and taxable sales; whereas independent variable is smoke free regulations. Based on this conceptual model , the measures of sales and employment on different restaurants and hotels are assessed so as to analyze the results before and after implementing the smoke free regulations. Therefore, this particular research theory has been able to properly shape the study by providing a solid guideline to proceed through the experiment. Description of the Problem This particular study is focused on analyzing the issues regarding the actual effects of smoke free regulations on the employment and sales levels in the hospitality business. Despite there being adequate amount of proof that these regulations do not hold any adverse effects on business, most of the business owners and policy makers hesitate to apply such rules because of their belief that implementing such regulations is bad for business. Significant amount of health benefits have been observed by applying these rules, but still there are considerable debate about the potential effects on sales and economy of hospitality industry (Creswell, 2013). Purpose of the Study The purpose of conducting this study is to analyze the impacts of implementing smoke free regulations on the taxable sales and employment levels on business, more specifically the hospitality industry. There are significant amount of debate and controversy exists on the adverse effects of applying these rules and negative changes in the employment levels. Due to this belief, policy makers and business owners do not want to implement smoke free rules in their jurisdictions (Merriam, 2014). Research Questions The research questions for this research are identified as follows: What are the changes in sales and employment levels in hospitality business that implemented smoke free regulations? What are the per capita taxable sales and retail sales in restaurants with smoke free jurisdictions? What are the levels of employment in restaurants and hotels that have implemented smoke free venues? These above mentioned research questions underpin the study by setting out to answer the questions addressed. Corresponding Research Hypothesis Hypothesis 1: The changes in sales and employment levels in hospitality business that implemented smoke free zones. The research hypothesis considers the different aspects of sales and employment levels in hotel and restaurants, particularly in five of the smoke free jurisdictions in New York State. For this purpose, the dependent variable is identified to be the taxable sales and the employment level in these specific smoke free venues that are assessed before and after the implementation of such regulations. Hypothesis 2: The assessment of per capita taxable sales and fraction of retail sales in hotels and restaurants that include smoke free jurisdiction. The study attempts to compare the sales and employment outcomes both before and after the regulations became effective. Thereby, the study presents data from initial implementation period. For this particular purpose the independent variables namely, unemployment rate, season, time and presence or absence of smoke free law are addressed. Hypothesis 3: The levels of employment in restaurants and hotels that have implemented smoke free venues. This particular research hypothesis is targeted to uncover the changes over one year on the per capita taxable sales as well as retail sales and employment levels in eating and drinking places on five jurisdictions (Marshall Rossman, 2014). A regression based analysis is conducted to measure the changes over a period of one year. Figure: Research Framework (Source: Created by the Author) Research Methodology The qualitative approach has been chosen research methodology for this particular study. it specifically involves several data sources that are to be studied in order to obtain relevant information about the research topic (Dane, 2011). The research method is reliable in this particular context, as it helps collecting important information from primary and secondary data sources. The qualitative approach collects primary data about employees from restaurants and hotels obtained from each of the five selected countries of New York State Department of Labor that implements smoke free law (Mitchell 2012). Therefore, the method chosen for this particular study is properly justified as it effectively helped in gathering information e.g. per capita sales and employment detail outcomes from the five smoke free venues and thereby analyze and assess the changes in level over one year after the law became effective. Research Design The research design underpins the framework designed for executing the research. In this context, descriptive research design has been utilized for properly assessing the results and outcomes of the examination of collected data from the data sources (Maxwell, 2012). Therefore, selection of descriptive research design is well suited for this topic of study as it efficiently depicts the responses or results in an accurate measure. Analysis on Krathwohls Statement The research execution is a step by step process that includes choosing a well suited research methodology and research design so as to be able to develop the research framework. The research framework includes identifying the dependent and independent variables for analyzing the influences or effects. Therefore, the statement by Krathwohl is very much applicable in this scenario as it provides an accurate guide to take the study in the proper direction, following the research phases chosen for this particular study (Krathwohl, 2009). For example, this particular study requires identifying the research hypothesis or questions that provide a base to conduct the study. Furthermore, the chosen method aims at satisfying the research hypothesis or objectives by following the research design. Limitations of the Study The weak links can be identified in the article under concern. First of all, there is no specific definition of the research aims and objectives or the research questions / hypothesis. Furthermore, the article does not include proper specifications of the aim of study and the significance of conducting the research. In order to overcome the weak links, there are certain steps that can be taken to strengthen the overall research approach (Creswell, 2012). The initial part can include definition of the particular research aim and objectives, following which the chosen method and design for research can be properly specified. Other than that, weaknesses in this article are identified in the factors that the study does not cover the longitudinal aspects of the identified variables. Future Scope of the Study The study can be further extended in the future to analyze the changes in sales and employment levels over longer period of time rather than one year (Yin, 2013). Therefore, the future study can involve more number of eating and drinking places, hotels and restaurants by including several other smoke free jurisdictions besides the five selected countries in New York States. Conclusion The researcher has tried to conduct a detail study in order to assess the accurate levels of employment and sales before and after implementing smoke free policies. However, there are certain evidences that state that these rules are in fact, beneficial for health and even more, they are not at all bad for business. Hence, policy makers need sufficient information about the exact results of implementing smoke free rules on hospitality business. This research therefore aims to uncover and analyze the accurate aspects before and after applying such rules on several eating and drinking places on five countries of New York State. References Bryman, A. (2012). Social research methods. Oxford university press. Corbin, J., Strauss, A. (2014). Basics of qualitative research: Techniques and procedures for developing grounded theory. Sage publications. Creswell, J. W. (2012). Qualitative inquiry and research design: Choosing among five approaches. Sage. Creswell, J. W. (2013). Research design: Qualitative, quantitative, and mixed methods approaches. Sage publications. Dane, F.C. (2011) Evaluating research: Methodology for people who need to read research. Gelso, C. (2006) Applying theories to research: The interplay of theory and research in science. https://knowledge.sagepub.com.proxy1.ncu.edu/view/hdbk_psychrsch/n32.xml Hyland, A., Puli, V., Cummings, M., Sciandra, R. (2003). New York's smoke-free regulations: Effects on employment and sales in the hospital industry. https://search.proquest.com.proxy1.ncu.edu/docview/209703335? accountid=28180 Krathwohl, D. (2009) Methods of educational and social science research: The logic of methods. Marshall, C., Rossman, G. B. (2014). Designing qualitative research. Sage publications. Maxwell, J. A. (2012). Qualitative research design: An interactive approach: An interactive approach. Sage. Merriam, S. B. (2014). Qualitative research: A guide to design and implementation. John Wiley Sons. Mitchell, M., Jolley, J. (2012). Research design explained. Cengage Learning. Pickard, A. (2012). Research methods in information. Facet publishing. Yin, R. K. (2013). Case study research: Design and methods. Sage publications.

Amendments essays

Amendments essays Amendment 2: The second amendment gave the people the right to own an arm for protection of themselves and their country. Amendment 3 : The third amendment says that soldiers are not allowed to stay at a citizens residents without the owners consent. Amendment 4 : The fourth amendment says that no searches will be made of citizens possessions or personal effects without legal consent or without probable Amendment 5 : The fifth amendment says that anyone being charged of a crime does not have to incriminate his/herself through questioning. It also says that a defendant may not be charged twice for the same offense twice. Amendment 6 : The sixth amendment gives a defendant of a crime the right to a speedy trial ruled by an impartial jury in which the defendant must be forewarned of the charges brought against him and have the option of defense counsel. Amendment 7 : In a case of common law where the controversy in question is worth more than twenty dollars the right to a trial by jury is reserved. Amendment 8 : The eighth amendment says that excessive bail shall not be set for a lesser crime. It also states that cruel and/or unusual punishment will not be Amendment 9 : The ninth amendment says that rights described in the Constitution shall not deny other rights naturally given to the people. Amendment 10 : The tenth amendment says that rights not given to the United States by the Constitution shall be reserved to the people. Amendment 11 : The eleventh amendment says that the judicial power of the United States can not extend into a case against a state prosecuted by another state Amendment 12 : The twelfth amendment outlines the rules and regulations followed for the election of the president and vice president of the United States. Amendment 13 : The thirteenth amendment outlawed slavery and ga ...

Biography of Alice Paul, Womens Suffrage Activist

Biography of Alice Paul, Women's Suffrage Activist Alice Paul (January 11, 1885–July 9, 1977) was a leading figure responsible for the final push and success in winning passage of the 19th Amendment (womens suffrage) to the U.S. Constitution. She is identified with the more radical wing of the womens suffrage movement that later developed. Fast Facts: Alice Paul Known For: Alice Paul was one of the leaders of the womens suffrage movement and continued to work for womens rights throughout the first half of the 20th centuryBorn: January 11, 1885 in Mount Laurel, New JerseyParents: Tacie Parry and William PaulDied: July 9, 1977 in Moorestown, New JerseyEducation: Bachelors Degree from Swarthmore University; Masters Degree from Columbia University; Ph.D.  from the University of Pennsylvania; Law Degree from American UniversityPublished Works: Equal Rights AmendmentAwards and Honors:  Posthumously inducted into the National Womens Hall of Fame in and the New Jersey Hall of Fame; had stamps and coins created in her imageNotable Quote: There will never be a new world order until women are a part of it. Early Life Alice Paul was born in Moorestown, New Jersey, in 1885. Her parents raised her and her three younger siblings as Quakers. Her father, William M. Paul, was a successful businessman, and her mother, Tacie Parry Paul, was active in the Quaker (Society of Friends) movement.  Tacie Paul was a descendant of William Penn and William Paul was a descendant of the Winthrop family, both early leaders in Massachusetts.  William Paul died when Alice was 16 years old, and a more conservative male relative, asserting leadership in the family, caused some tensions with the familys more liberal and tolerant ideas. Alice Paul  attended Swarthmore College, the same institution her mother had attended as one of the first women educated there.  She majored in biology at first but developed an interest in social sciences.  Paul then went to work at the New York College Settlement, while attending the New York School of Social Work for a year after graduating from Swarthmore in 1905.   Alice Paul left for England in 1906 to work in the settlement house movement for three years. She studied first at a Quaker school and then at the University of Birmingham. While in England, Paul was exposed to the suffragist movement in progress, which had a profound impact on her direction in life. She  returned to America to get her Ph.D. from the University of Pennsylvania (1912).  Her dissertation was on womens legal status. Alice Paul and the National Womans Party In England, Alice Paul had taken part in more radical protests for womens suffrage, including participating in the hunger strikes. She worked with the Womens Social and Political Union. She brought back this sense of militancy, and back in the U.S. she organized protests and rallies and was imprisoned three times. Alice Paul joined and became chair of a major committee (congressional) of the National American Woman Suffrage Association (NAWSA) within a year, in her mid-20s. A year later in 1913, however, Alice Paul and others withdrew from the NAWSA to form the Congressional Union for Woman Suffrage. Paul and her supporters believed that the NAWSA was too conservative and that a more radical approach was needed to push forward the agenda of womens suffrage. Pauls new organization evolved into the National Womans Party (NWP), and Alice Pauls leadership was key to this organizations founding and future. Alice Paul and the National Womans Party emphasized working for a federal constitutional amendment for suffrage. Their position was at odds with the position of the NAWSA, headed by Carrie Chapman Catt, which was to work state-by-state as well as at the federal level. Despite the often intense acrimony between the National Womans Party and the National American Woman Suffrage Association, the two groups tactics complemented each other.  NAWSAs taking more deliberate action to win suffrage in elections meant that more politicians at the federal level had a stake in keeping women voters happy. The NWPs militant stance kept the issue of womens suffrage at the forefront of the political world. Winning Womens Suffrage Alice Paul, as the leader of the NWP, took her cause to the streets. Following the same approach as her English compatriots, she put together pickets, parades, and marches, including a very large event in Washington, DC, on March 3, 1913. Eight thousand women marched down Pennsylvania Avenue with banners and floats, cheered and jeered by tens of thousands of onlookers. Just two weeks later, Pauls group met with newly-elected President Woodrow Wilson, who told them that their time had not yet come. In response, the group embarked on an 18-month period of picketing, lobbying, and demonstrations. More than 1,000 women stood at the gates of the White House each day, displaying signs as the silent sentinels. The result was that many of the picketers were arrested and jailed for months. Paul arranged a hunger strike, which led to intense publicity for her cause. In 1928, Woodrow Wilson succumbed and announced his support for womens votes. Two years later, womens suffrage was the law. Equal Rights Amendment (ERA) After the 1920 victory for the federal amendment, Paul became involved in the struggle to introduce and pass an Equal Rights Amendment (ERA). The Equal Rights Amendment was finally passed by Congress in 1970 and sent to the states to ratify. However, the number of states necessary never ratified  the ERA within the specified time limit, and the amendment failed. Paul continued her work into her later years, earning a law degree in 1922 at Washington College, and then going on to earn a Ph.D. in law at American University. Death Alice Paul died in 1977 in New Jersey, after the heated battle for the Equal Rights Amendment brought her once more to the forefront of the American political scene. Legacy Alice Paul was one of the primary forces behind the passage of the 19th Amendment, a major and lasting achievement. Her influence continues today through the Alice Paul Institute, which states on its website: The Alice Paul Institute educates the public about the life and work of Alice Stokes Paul (1885-1977), and offers heritage and girls’ leadership development programs at Paulsdale, her home and a National Historic Landmark. Alice Paul led the final fight to get women the vote and wrote the Equal Rights Amendment. We honor her legacy as a role model of leadership in the continuing quest for equality. Sources Alicepaul.org, Alice Paul Institute. Butler, Amy E. Two Paths to Equality: Alice Paul and Ethel M. Smith in the ERA Debate, 1921-1929. State University of New York Press, 2002. Lunardini, Christine A. From Equal Suffrage to Equal Rights: Alice Paul and the National Womans Party, 1910-1928. American Social Experience, iUniverse, April 1, 2000.

Every Child Matters Essay Example | Topics and Well Written Essays - 3500 words

Every Child Matters - Essay Example This funding is also critical to deliver extra training for existing teachers and new comers. ECM has helped to transform opportunities for younger children through better access to childcare, health, early year education and support for families including parenting support. (Handle, 2008, 135)Proposals for the programme are developed and the Secretary of state David Blunkett announced that the first 60 areas of disadvantage had been identified to lead the projects. identify at least one significant initiative related to ECM and consider how the ECM programme would fit and contribute to the locally agreed strategies for social services, health and education, as set out in early years development plan and others. As a condition of funding existing core services have to participate in the ECM programme. (Kleinfeld, 2005, 70) ECM is used as a new way for setting inter agency and inter departmental working , aiming to breakdown barriers that prevent families receiving the co-ordinated services they needed. With focus on outreach and building trust with parents who were not in receipt of services and may have not come forward for help and advice. Every Child Matters presents an opportunity to consider the health and social care needs of those communities and aided in the development for appropriate delivery mechanisms that were in particular culturally sensitive. ECM aimed to bridge the gap between specialised and more general services for eg; Child mental health professionals trained staff so they could work with families where a child had early signs of emotional and behavioural problems thus preventing more serious problems at a later stage. This kind of service is complementary to work to So cial Services not a replacement. In the first three years the programme will support the development of 250 projects, with an aim to develop effective and co-ordinated

Laughing All the Way to the Bank Essay Example | Topics and Well Written Essays - 750 words

Laughing All the Way to the Bank - Essay Example Consequently, one maybe compelled to advance his education by getting an MBA. However, the reality and frustration soon sets in when even after achieving higher credentials, no promotion is forthcoming. To this end, Adams came to the reality that it was not always guaranteed that the highly qualified and best suited candidate for a job gets a promotion. In addition, hard work done by one employee is normally accorded to another less deserving employee. Moreover, based on his comic strip on Dilbert, Adams present the view that only the ‘bright but clueless’ individuals are hired. Consequently, employees are promoted on the basis of low competence rather than merit. From Adam’s viewpoint, in addition to his economic degree, he had gone a step further to achieve an MBA. All of his extra effort was centered on the belief that he would achieve promotion. However, after realizing that no promotion was forthcoming, and a stagnated career, Scott Adams was compelled to qui t his job. It is quite evident that Scott Adams was frustrated with the corporate world. This was after realizing that job promotion and high academic qualifications are not always intrinsically linked. Consequently, Scott Adams opted to go fulltime into his entrepreneurial job as a cartoonist following its initial popularity and potential to flourish. What sources of information and expertise did Adams use in starting and developing his business? Did the start-up of the Dilbert cartoon follow the typical pattern of entrepreneurial start-ups? Why or why not? The concept of Scott Adams cartoon strip, ‘Dilbert’ was initially inspired through his personal experiences as an employee in the bank. To this end, Scott Adams cites that he used Dilbert to channel the frustration, absurdity and stress of working life that he experienced in the corporate world of America. In the onset of ‘Dilbert’s’ prominence, Scott Adams changed tact in the sourcing of informa tion for Dilbert’s development. To this end, Adams sought customer opinion by attaching his email address to every cartoon strip. The purpose for attaching his email address was to draw in suggestions and comments that would develop the Dilbert comic strip further. Consequently, Adams would receive between 350 and 800 feedback messages daily. The start up of Dilbert cartoon did not follow the typical pattern of entrepreneurial start ups. Foremost, Adams started off his cartoon strip while still working at Pacific Bell. To this end, his method off start up contravened the classical model norm that usually calls for total commitment and resource allocation for start up. Moreover, owing to the fact that Scott Adams started off his cartoon strip while still working, he incurred few risks. To this end, majority of classical entrepreneurial start ups involve the incurring a high extent of risk. For example, if the risk of failure in the enterprise comes to pass, the entrepreneur in most cases has no fallback plan. To this end, he/she risks not only losing investments made but also an optional resource pool. However, in Scott Adams case, if he failed in his cartoon strip, he had an immediate fallback plan within his job security. This is in recognition that Adams had not yet quite his job while starting up Dilbert. Adams claims that his success is due primarily to luck and persistence; do you agree or disagree? Do you think his advice is helpful to potential entrepreneurs? Why or why not? Based on Scott Adams view on

Is it necessary to have VAT/GST in Hong Kong?

Is it necessary to have VAT/GST in Hong Kong? Limitations of Research: the researcher could not use all the internet sources because some of them are written in Chinese, the researcher followed the structure that is provided by you but I have noticed that there is repetition in the points that are mentioned in the objectives and the points that are mentioned in the chapter plan, also there is a repetition in the resources that are mentioned in the data and information needs and the points in relevant literature consulted. The researcher shall bear no responsibility for any confusion caused by the un-clarity of the attached document. Introduction: More than 120 countries have imposed Goods and Services Tax, the only developed country that has not imposed this tax is Hong Kong. VAT or GST has been introduced by France in 1954(Ministry of Economy, Finance and Industry). All the developed countries (except Hong Kong) and most of the developing countries have followed France in imposing VAT/GST because this tax is considered: Fair: VAT/GST is considered a fair tax because it relates the amount of collected tax to the amount of consumption; the more you consume, the more you pay VAT. Simplicity: unlike any other taxes, VAT/GST is considered a straightforward tax; it is imposed according to a known percentage on the value of the products and services Efficiency: this tax is very efficient, it is very easy to collect it and it is very difficult to avoid it. Chapter2: Objectives: The purpose of this research is to find out whether VAT/GST is a suitable tax for Hong Kong or not. The research has covered very large material and literature about Hong Kong and similar economies to Hong Kong such as Singapore. The research also aimed to show that most of the governments of the world are broadening their budgets by imposing VAT/GST on customers while they are trying to reduce income and corporate taxes. Chapter3: Literature consulted: The research has covered a large part of literature published by global accredited organizations such as Price Waterhouse coopers, Ernest Young and the government of Hong Kong. The major text books have been used to give us a broad idea about the issue in research while the specialized working papers, Internet articles and government websites have been used in order to give us a clear idea about the issue in research. The research consulted working papers published by several universities and bodies in order to explain the theoretical principles behind imposing VAT/GST (Hubbard,G,R(1997)and the impact of VAT/GST on the informal sector in developed countries. Chapter4: Proposed Methodology: we can see from the above chart the deficit that have faced Hong Kong from 1997 until 2003, the revenue was very low compared to the spending which proved to be steady. †During the same year, about 70% of the total revenue collected by the Inland Revenue Department came from profits tax and salaries tax. Nevertheless, the profits and salaries tax nets are very narrow and shrinking. Less than 40% of our workforce of 3.2 million people pay any salaries tax, and only 10,000 people pay the maximum salaries tax rate of 15%. About 5% of the payers of profits tax contribute to 80% of the profits tax revenue. Further loss of profits could occur as a result of globalisation. Besides, the spread of e-commerce will have implications on all governments abilities to assess and collect business-related taxes. In this regard, both the Financial Secretary and the Secretary for the Treasury expressed their concerns on the impact of the exponential growth of e-commerce on Hong Kongs territorial-based tax system. The Government will set up a Task Force to review public finances and an independent committee on new broad-based taxes†, Wong, J(no date given) The research has depended on major questionnaire that have been distributed to citizens and companies in Hong Kong in order to get their opinion about VAT/GST tax. The response that I have got from this questionnaire has been used in predicting the change in consumption behavior by the citizens of Hong Kong. The research has also depended on comparative analysis in order to see how Hong Kong economy will be affected and how the whole tax system will be redesigned. The research depended on some graphs to illustrate the topic further. Chapter5: Data and Information needs and sources: This research needs theortical as well as practical data and comparative analysis. This research is different because it assesses the potential of something that might happen in the future. The researcher has conducted a questionnaire in order to measure the acceptance of the people to VAT and their views about the fiscal position of their country. The researcher tried to make sure that the sample is random, so the results are random too and not biased. The research required me to use some theoretical concepts in order to assess the impact of VAT. The research also depended on comparative analysis in order to see what happened to similar economies that have implemented VAT/GST. Chapter6: Chapter Plan: Understanding the principles behind using an expenditure tax like GST/VAT: Definition of GST: Goods and Services tax is imposed on: Goods and Services tax is broad-based and equitable and is capable of yielding sizeable and steady revenues. VAT or GST is a consumption tax, it is paid by the consumer of the product or the service as a percentage of the final price. It is related to all commercial activities involving the production and distribution of services; it is not charged on companies which mean that companies can deduct from their VAT liabilities the amount of tax they have paid to other taxable persons on purchases for their business activities. Hong Kong government is considering introducing VAT/GST tax in 2009(Hong Kong’s Inland Revenue). Difference between VAT and Sales Tax: VAT is imposed on every stage of production while Sales tax is actually collected in the form of extra charge by the retailer, who remits the tax to the government. VAT and the Theory of Economics: There have been a long debate between different economic schools of thought around the world about tax reform. Some economists prefer income tax to VAT/GST because it provides fair treatment to the citizens of the country while others prefer VAT/GST. According to Hubbard,G,R(1997), some economists support VAT for the following reasons: Imposing VAT instead of income tax will encourage capital accumulation and savings. Removing income and profit taxes will remove distortions in the allocation of capital among different economic sectors. A broad based consumption tax would avoid potential costly distortions of firm’s financial structures. Importance of VAT: Today it is a key source of government revenue in over 120 countries. About 4 billion people, 70 percent of the worlds population, now live in countries with a VAT, and it raises about $18 trillion in tax revenue, Liam E., Michael K., Jean-Paul B. and Victoria S(1991) VAT has advantages and disadvantages: Disadvantages of imposing VAT: VAT discourages specialist economic activity and fragmentation in the production because VAT will be fragmented; VAT encourages integration in order to avoid compounded VAT. VAT encourages financing big governments: in the 1960s, the size of governments in the US and the UK were approximately equal, in the year 2002, the size of the government in Europe have exceeded the size of the US government, many analysts attribute the difference between the sizes of the two governments to VAT, The expansion of the government will lead to higher prices and inefficient production, the thing that will lead to more taxes in the future. VAT will reduce the available capital to private businesses and raise interest rates, increasing interest rates will stifle economic growth and reduce the potential growth. Advantages of imposing VAT: VAT could finance the debt of the government because it provides stable and steady stream of income that is capable of financing development projects. VAT could reduce consumption and make the citizens of any country save and invest more money. By encouraging integration, VAT could push the economy towards mergers that will reduce the stages of production; VAT simply tends to encourage big businesses to get bigger by buying other companies, this could yield economies of scale and generate synergies.. Selectivity: the government can select the products and services that it needs to impose VAT on, for example, most government exclude food from VAT, by using VAT governments could take into its consideration the difficult economic situation of the poor and decide the exclusions that apply to them. VAT is a secure way to finance the government’s structural deficit, VAT covers most of the economic segments in the economy and it is very difficult to evade it. Introduce a historical background, economy and tax system in Hong Kong: The Modern History of Hong Kong: Hong Kong was a British dependency from the 1840s until July 1, 1997, when it passed to Chinese sovereignty as the Hong Kong Special Administrative Region (SAR), Pannell,C(1998). The British control of Hong Kong began in 1842, when China was forced to cede Hong Kong Island to Great Britain after the First Opium War. In 1984 Great Britain and China signed the Sino-British Joint Declaration, which stipulated that Hong Kong return to Chinese rule in 1997 as a Special Administrative Region (SAR) of China. The Joint Declaration and a Chinese law called the Basic Law, which followed in 1990, provide for the SAR to operate with a high degree of economic autonomy for 50 years beyond 1997, Reference: China Connection. In the Fifties of the last century, the threat of the cold world was looming over the world. Investors were looking for a safe heaven to locate their businesses and investments in a neutral place away from the eastern and the western camps, investors found in Hong Kong a promising country that is able to deliver good business environment that could foster growth and political stability at the same time. Growth in Hong Kong depends on several other economies such as the growth in the US economy and the growth in China and Southeast Asia in general. Growth in Hong Kong is related to oil prices and world wide prices; Hong Kong is a small island with very little raw resources, it depends on exporting raw materials from abroad in order to manufacture them on its land and re-export them again to other parts of the world. Manufacturing: In 1950s, Hong Kong attracted manufacturing jobs and the vast majority of its work force where working in factories. In 1980s, Hong Kong had about 905,000 manufacturing workers and manufacturing was the most important economic sector, Economist Intelligence Unit (2003). Until 1990s, Factories were manufacturing products that depended on labour intensive work force, after that manufacturing jobs started dropping because of the climbing costs of labour and land. In 1990s, the number of manufacturing jobs was about 575,000 jobs. In 2001, the manufacturing sector contributed to less than 5% of the GDP, Economist Intelligence Unit (2003). Like most of the developed nations, Manufacturing in Hong Kong is becoming concentrated on manufacturing hi-tech products and services. The manufacturing sector has been replaced by rapidly expanding service sector, in 1991; the service sector has generated 72.3% of the GDP in Hong Kong and in 2002, the service sector has generated about 83.9% of the GDP, Economist Intelligence Unit (2003). Services: A- Banking: The banking sector is now the most important economic sector in Hong Kong, Hong Kong is currently the fifth largest banking centre in the world. Hong Kong offered investors a very good opportunity to invest in a growing emerging economy. Investors benefited from tax free capital gains and high dividends. B- Tourism: Tourism is a significant source of economic growth in Hong Kong; nearly 9 million people visit Hong Kong every year, Tourists spend around $7 billion every year. Tourism is the third source of foreign exchange reserves in Hong Kong. The banking and the tourism sectors have delivered a very good growth to the Hong Kong economy. In 1996, Hong Kongs per capita gross domestic product (GDP) was second to Japan and Singapore in Asia and exceeded that of the United Kingdom, Canada, and Australia, Reference: internet article: Marimari (no date given). . Sources of Success: Hong Kong offered investors business-friendly laws and gave complete freedom to the movement of capital in order to encourage investments and promote growth. Hong Kong is duty free zone and there are few barriers to trade goods and services; this has made the country an important link ring between the east and the west. Hong Kong left market forces decide wages and prices; the government did not legislate any minimum wage requirement or anti-trust laws. Competition in Hong Kong: The decline of the manufacturing sector has caused the decline of competition in Hong Kong. Competition is considered an essential part of the market system. Competition benefits consumers and businesses, it benefits consumer by lowering prices and it benefits businesses by allocating resources in a more efficient ways. Competition is very important to the health of Hong Kong economy, competition gives world economies the flexibility to adjust its prices in the case of external shock (macro-economic shock) Sturm,P, Jahangir,A, Breuer,P, Nishigaki,Y (2000). Emerging economies that depend on fixed exchange rates usually suffer from real exchange rate appreciation. The real exchange rate appreciation could be treated by either: Switching to a flexible exchange rate: according to the â€Å"law of one price† flexible exchange rate will adjust exchange rates in order to make tradable products have the same price everywhere in the world. Lowering prices: lowering prices of products is an important toll in avoiding international competition, lowering prices could only happen if the structure of the market is competitive. Having a competitive market structure in lowering prices and keeping international capital flows coming to Hong Kong. Tax Regime in Hong Kong: Hong Kong tax regime is based on a territorial-based tax regime; the tax is imposed on incomes that arise from Hong Kong, Hong Kong’ Inland Revenue. The economy of Hong Kong has gained a competitive advantage because it imposes no taxes on capital gains and dividends; this has encouraged many investors to invest in that country and established an important financial centre in Asia. Hong Kong has the following simple tax structure: Property Tax: Property tax is levied on rental income from land and buildings situated in Hong Kong. Salaries Tax: Salaries tax is imposed on incomes derived from working in Hong Kong or if incomes derived from services rendered from Hong Kong. Profits Tax: profits that are generated in Hong Kong are subject to taxes, profits of unincorporated business stands at a rate of 15% and corporations at 16.5%. The relationship between Hong Kong and the foreign exchange rate: The currency in Hong Kong is Hong Kong dollar which is pegged to the US dollar, if Hong Kong government wanted that peg to continue, it should tighten its fiscal deficit. The currency of Hong Kong is an investment asset, many investors diversify their currency allocations, this diversified allocation to the funds of the global investors results in an important cash inflow to Hong Kong. For the Hong Kong dollar to get part of the allocation, Hong Kong should stabilize its budget in order to attract more foreign investment. Analyze why the government considers launching a broad-based tax; Narrow tax base: Hong Kong has very narrow tax base, narrow tax base means that the collected revenues do not provide enough revenue to cover the expenditure of the country. If we compare TAX/GDP ratio in Hong Kong compared to other Asia Pacific and OECD countries we find out that Hong Kong has the lowest ratio of TAX/GDP. Hong Kong has a narrow tax base because the tax base is shrinking since 1998; sound tax systems are based on growing and stable (not volatile) tax base. Hong Kong has the lowest corporate tax rate among the OECD countries, the current corporate tax stands at 16%. Erosion of Tax Base: The erosion of tax base is actually a result of several factors, such as: sliding house prices, illegal betting, e-commerce and online stock trading. In the following section I will explain each of these factors separately: sliding house prices: For a long time, Hong Kong depended on land and property transactions to contribute to government revenue of Hong Kong. Collected tax from property in Hong Kong(stamp duty, rates and shares and estate duties) is well above the international benchmarks as a percentage of GDP, Property from taxes/GDP=24% for Hong Kong against 5% for the OECD and 10% for the Asia Pacific countries), Reference: Hong Kong Government, Tax Base Study. Hong Kong depends on Land sales revenues in financing its budget, this has made Hong Kong increasingly dependent on non-tax revenues. In the tax base study that has been conducted by the government of Hong Kong and KPMG consultancy, the study reports the fact that Hong Kong’s non-tax revenue is about 80% of its tax revenues against 16% for OECD benchmark. Because Hong Kong has enjoyed a buoyant business environment for years, banks started granting credit very easily to businesses, the expansion of credit was accompanied by rising house prices, land prices started going up sharply from 1984 to 1997, Gerlach, S Peng, W(2002). Many companies found working in the construction sector very profitable because they can make profit from two sources: Net profits from building new houses and buildings. Profits from capital gains resulting from continuous increase in house prices. The construction sector was one the most attractive economic sectors in the country. Foreign and national banks expanded credit to companies which operate in the construction sector; the banking sector played an â€Å"accelerator† role in the run-up of the property prices. The government in Hong Kong has constructed its tax system around the fact that land prices are going up all the time because they are in demand. Because of the financial crises of August 1997 that hit south east Asia and also because of the government policy on housing, Revenues from land sales and land utilization(lease, rent) dropped dramatically, suddenly the government found its huge revenues from land dwindling. On the 16th of January 2000, the secretary for the treasury stated that: â€Å"The other significant factor supporting our finances, in recent years, has been the high levels of revenue from land and property transactions. But as property prices stabilize, the huge windfalls are unlikely to recur in the future† illegal betting: Hong Kong’s treasury depended on revenues from betting activities in the country. Hefty taxes has made too many people start thinking about illegal betting, Schuman,M(2004). On the 16th of January 2000, the secretary for the treasury stated that: â€Å"The impact of illegal gambling and the rise of gambling through the Internet threaten to erode our income from betting tax† Hong Kong’s Home Affairs bureau said handle plunged 30% from 1996-97 to 65 billion Hong Kong dollars (US$8.3 billion; euro6.5 billion) in 2003-04, while government revenue from betting dropped from HK$12.3 billion (US$1.6 billion; euro1.24 billion) to HK$8.78 billion (US$1.13 billion; euro882 million). Meanwhile, the amount of cash and betting slips seized from illegal soccer and horse gambling operators jumped from HK$9.38 million (US$1.20 million; euro942,000) in 2001 to HK$19.7 million (US$2.53 million; euro1.98 million) in 2004, according to the government. The government said handle is projected to drop another 30% by 2007-08 if no action is taken, Reference: the associated press (2005). e-commerce: Hong Kong tax system is based upon territorial system, which means that profits and incomes that are derived from Hong Kong should be taxed according to Hong Kong tax laws, the development of e-commerce and the expansion in on-line selling to customers who are not based in Hong Kong through websites that belong to the global network makes hard for the government of Hong Kong to draw a clear line between the income that is derived from the internet and the income that is derived from Hong Kong. On the 16th of January 2000, the secretary for the treasury stated that: â€Å"The spread of e-commerce will have implications on all governments abilities to assess and collect business-related taxes. For us, the impact will be further accentuated by the territorial-base of our taxation regime† online stock market trading: the development of modern communications and the development of the financial markets made trading on-line possible from all over the world, trading has been made very easy by websites that are based on the web, the development of futures, options and spread betting markets have made possible to trade 24 hours a day. It is very hard to impose taxes on online trading because the companies who established these websites do not have a physical place in Hong Kong. On the 16th of January 2000, the secretary for the treasury stated that: â€Å"The acceleration in global stock market trading through the Internet will require us to consider whether the stamp duty we charge on stock transactions can be maintained at its present level, or whether by doing so we would impede the further development of the Hong Kong stock market† Hong Kong has a prolonged problem in tax revenues resulting from low income tax on working population and the constant decrease in the number of working individuals because of aging. The secretary of treasury addressed this problem by saying: â€Å"For we all take for granted the low level of taxation which we enjoy in Hong Kong. For example, less than 40% of the workforce pay any salaries tax, and only 10,000 people pay the maximum salaries tax rate of 15%. Companies pay profits tax at 16%, and only profits arising in Hong Kong are subject to tax. Also we have no taxes on other income or capital gains, no sales or value-added taxes on what we buy, and duty is payable on very few commodities. So much for revenue, on the expenditure side, the community expects more and better public services. An ageing population will place increasing demands on our health and welfare services. The need to tackle pollution will bring substantial costs. We need to reconcile this need for additional spending with a contracting revenue base. Based on the above reasons the treasury of Hong Kong is considering widening the tax base a strategic option. Expanding the tax base is a constitutional obligation as well as an economical obligation. Hong Kong has to reduce its deficit if it wants to keep the value of its dollar strong and able to attract investors. †¦. These sound practices are now enshrined in the Basic Law. So we are under a constitutional obligation to keep our finances in a healthy state. With a fiscal deficit last year, and a projected deficit this year and next year, the law and prudent financial management demand that we bring our finances back into the black in the near term. This would also have the added advantage of maintaining our fiscal reserves at the level necessary to help support the Hong Kong Dollar, an indisputable requirement given the events of 1998. 5- Aging population: Hong Kong has an aging population; this has put an increasing pressure on the social security system and the infrastructure. This has made the secretary of the treasury to state: The directions indicate that the continuation of current revenue and expenditure policy is not an option Considered that introducing general consumption tax is the most suitable for Hong Kong? In order to see if the general consumption tax is the most suitable tax or not we have to evaluate all Hong Kong tax options. Tax Options for Hong Kong: 1- Reduce Personal Allowance: Hong Kong tax systems is one of the most generous tax systems in the world, as we have said earlier fewer than 40% of the work force pay taxes, some tax experts are suggesting the government reducing its tax free income allowance in order to increase tax collection revenues, experts say that a reduction in the basic allowance of 10% will raise about $2bn revenue, even if Hong Kong decided to reduce the personal allowance by 50% this will raise 90% of its traditional revenue from the existing tax base is simply contributing more revenue, this options will not be suitable to Hong Kong because it does not broaden the tax base, this option will increase the weight of salaries tax in the overall tax collection, KPMG Tax base study. 2- Expand the Existing Tax Base via imposing capital gains tax: this option is not considered the best option because it will affect investment decisions negatively and lead to capital outflow from the country and make the country lose its competitive advantage. Imposing capital gains tax may cause job losses and that will make the tax collection from salaries substantially less, so the gains from imposing capital gains tax will be offset by loss of tax from loss of income and salaries taxes. Imposing taxes on dividends may not lead to desirable results. 3- Increase corporate taxes: Increasing corporate taxes is one of the main issues that the government of Hong Kong is discussing, most of the analyst believe that this is not an option because increasing the corporate tax will simply cause damage to the position of Hong Kong in the global market, analysts think that there is a global trend to reduce corporate tax in all over the world. Analysts think that countries are in competition with each other to provide facilities and tax concessions to corporations. If Hong Kong increased its corporate tax, it would be very easy for corporations to shift their headquarters to somewhere else in the world. According to Hong Kong Institute of Certified Public Accountants the government of Hong Kong is suggesting giving more corporate tax concessions to corporations in the following three areas: A- Full profits tax exemption to regional headquarters/offices in Hong Kong in respect of management consultancy income Derived by the Hong Kong entity from associated entities Overseas. B- Exemption of interest income received by regional offices from Loans made in Hong Kong to their overseas associates. C- Group relief. D- Loss incurred in the current year of assessment should be permitted to be offset against the assessable profits of one previous year. 3- Introduce New Taxes: introducing new taxes (apart from VAT/GST) could an innovative solution to Hong Kong’s structural fiscal deficit. In fact, there is no limit to the number of taxes that a government could impose in order to provide suitable macroeconomic environment for development. For example, Hong Kong could introduce environmental taxes in order to reduce carbon dioxide emissions from cars and factories, we all know that developed countries contribute significantly to the increasing stock of greenhouse gas emissions that causes global warming. Because Hong Kong has very busy airports and sea ports, Hong Kong could impose new taxes on land and sea departures. Experts advise the government to outsource the activities that it does not usually do efficiently, outsourcing will help the government reduce the deficit that is caused by inefficient use of resources. Experts did not only advise the government to introduce new taxes but also to abolish some taxes. For example, abolishing taxes on alcohol beverages in order to encourage wine tourism Experts think that applying this option will not solve Hong Kong’s structural deficit problem completely for the simple fact that Hong Kong has a reputation that it is a low tax country and if the government imposed taxes on several economic activities, Hong Kong reputation will be affected and this may have a damaging effect on the position of Hong Kong in the financial and business world. What experts are trying to say that Hong Kong government should introduce new taxes and abolish old taxes in order to keep the current balance of taxes and respond to the modern needs of the society (such as environmental taxes). 4- Broad-Based tax on general consumption: this could be VAT (Value Added Tax), GST (Goods and Services Tax) or Sales Tax. Kong’s structural deficit problems. Government says that a 3% GST will yield about $18bn which stands for 1.5% of GDP. Analysts recognize that GST is a powerful solution to Hong Kong’s Problem, 3% GST is capable of solving the problem, and in addition to that, 3% GST is in line with international standards. This tax is not only capable of covering the government expenditures but also capable of broadening the tax base since it is imposed on nearly all kinds of consumption. There are few points that the government needs to take in to its account when constructing the VAT/GST: It is recommended that the VAT/GST should be simple; simplicity is the common feature of Hong Kong tax system and keeping the proposed VAT/GST simple is consistent with the rest of the tax system. It is recommended that the VAT/GST should be comprehensive; in other words, it should include most goods and services in the economy, making the VAT/GST comprehensive will guarantee stable revenue to the government and will prevent further increases in the rate of VAT/GST. Stability: it is advised that the rate of the VAT should stay constant for 5-10 years to come, stability in the tax rate is very important in creating stable consumption and investment decisions, consumers will base their consumption decisions upon the prices of products and s