Silver DBQ - 914 Words

Silver DBQ Essay The global flow of silver from the mid-sixteenth century to the early eighteenth century had vast effects both socially and economically around the world. By this time an interregional trade network had been clearly established and world trade was booming. When China, a prominent trade nation, accepted silver as its currency and would only exchange for it, the importance of silver increased. This new rapid scramble for silver proved to be both beneficial and disastrous. While countries which were lucky geographically in their supply of raw silver could now trade prominently with China, demand created an increase of labor and social unrest. Reliance on silver both helped and hindered economies and societies, bringing†¦show more content†¦2). Europe seemed to remain the most neutral in this desperate silver trade, choosing to remain only involved enough to observe. British merchants were not entirely reliant on trade to or from the Asian worlds so merely recorded how China re ceived â€Å"nothing but silver† (Doc. 4) and the Portuguese use this to â€Å"their good advantage in China†. However, England could not remain completely unaffected as scholars such as Charles D’Avenant observed. Luxury goods especially spices and silks have become prominent in European culture. While Europe draws from Asia â€Å"nothing on solid use† it has â€Å"tasted of this luxury† (Doc. 8) and it is not advisable for England to pull out of this silver trade. England could afford to remain more objective, but it could not pull out entirely. It had roots planted early on, and it would cause severe social disturbance to tear them up. Yet despite any conjectures drawn from accounts of scholars, merchants, officials and priests it is impossible to know the full extent of the economic and social effects of silver without the voice of the common people. It was the commoners, laborers, slaves, farmers and peasants which bore the full brunt of the t rade. Their every day lives relied on day to day paychecks, which mandated how they survived. It is the rise and fall of poverty in the peasantry, the social unrest or benefit of the commoners that would reveal the true effect of silver. The majority of all ofShow MoreRelatedGlobal Flow of Silver Dbq Essays1397 Words   |  6 PagesThe global flow of silver managed to redefine the social structure in many societies, as well as dramatically altered the basis of the economy in many European and Asian countries. Despite the economic change that came from the mass production of silver and its use as a standard currency, the growth of the silver industry brought as much change socially and culturally as it brought economic transformation. Many people viewed the conversion to silver being the standardized currency as a huge hindranceRead MoreDocument Based Question: Global Flow of Silver1671 Words   |  7 PagesDocument Based Question (DBQ): Global Flow of Silver During the mid-seventeenth century and early eighteenth century, many events occurred along with the global flow of silver bullion. In the early 1600’s, the Dutch East India Company was founded and this contributed to the Dutch Golden Age of trade, science, military and art. Also in the early 1600’s, Tokugawa Ieyasu seized Japan and made the Tokugawa Shogunate military government that was headed by the shoguns. In the mid 1600’s the Taj MahalRead MoreEssay on Hansa Verses Swahili1007 Words   |  5 PagesAP WORLD HISTORY DBQ By Jessica Zheng Period 4 Nov/Dec 2010 AP WORLD HISTORY DBQ By Jessica Zheng Period 4 Nov/Dec 2010 Prompt: While the Hansa and Swahili shared many similarities, their differences were equally important. What differences in the two trading alliances were critical to the cultural, economic, and political development of the two alliances? The Hansa and Swahili were two of the most successful and famous trading cities. They share similar terms, however, the twoRead MoreThe Farmers Revolt Essay725 Words   |  3 Pages DBQ 13: The Farmer’s Revolt nbsp;nbsp;nbsp;nbsp;nbsp;Farmers were once known for being able to do everything themselves. They grew their own food and sewed their own clothes. People often yearn for the old days and complain about so many people living in cities. Many farmers had to give up their farms and move to the cities, because of something that happened in the late nineteenth century. nbsp;nbsp;nbsp;nbsp;nbsp;High prices forced farmers to concentrate on one crop. The large-scaleRead MoreDbq on Western Front791 Words   |  4 PagesDBQ: Settlement of the Western Frontier During the years between 1840 and 1890, the land west of the Mississippi River experienced a wild and sporadic growth. The natural environment contributed greatly to this growth spurt and helped shape the development of the trans-Mississippi west. The natural environment dictated and facilitated the development of the west by way of determining who settled where, how the people survived, why people wanted to settle, and whether they were successful orRead More DBQ on Western Front Essay793 Words   |  4 Pages DBQ: Settlement of the Western Frontier nbsp;nbsp;nbsp;nbsp;nbsp;During the years between 1840 and 1890, the land west of the Mississippi River experienced a wild and sporadic growth. The natural environment contributed greatly to this growth spurt and helped shape the development of the trans-Mississippi west. The natural environment dictated and facilitated the development of the west by way of determining who settled where, how the people survived, why people wanted to settle, and whetherRead MoreDBQ: Swahili Vs. Hansa Essay1492 Words   |  6 PagesDBQ: Swahili vs. Hansa Trading during the Post-classical era from 1000-1450 C.E. were what the many civilizations at that time heavily relied on, it had flourished and arouse to the point where many alliances were created. Many big cities were most notably successful in their trading and alliances. Smaller cities were also able to succeed by having alliance with one another; German Hansa in North Europe and the Swahili cities along the coast of East Africa were among the most successful citiesRead MoreDBQ: Opium in China Essay examples1745 Words   |  7 Pagesï » ¿ DBQ: Opium in China While most of the Western Hemisphere was undergoing drastic advancements, such as former colonies gaining their independence and transforming into more modernized nations, a lot of mishaps were occurring in the Eastern Hemisphere—China, specifically—a nation that was notorious for its isolation from foreign influences. European nations began to greedily eye China’s abundance of desirable resources, such as tea, porcelain, and silk. However, China had very little need orRead MoreDifferences Between New England And Chesapeake Colonies1276 Words   |  6 Pages Elaine Tracy Mr. Lafontaine 18 September 2017 DBQ #1 Thanks to men like Christopher Columbus the world became an explorers oyster. The findings of new created much curiosity in Europe to explore and conquer new lands in order to expand their empire. In the early 1600’s a surge of motivation to explore and settle new colonies came over England. The Result of this was the New England and Chesapeake colonies, who were both settled by immigrants from England. Many people decided they needed toRead MoreWhy Did Farmers Express Discontent During 1870-1900 and What Impact Did Their Attitudes and Actions Have on National Politics.2488 Words   |  10 Pageson national politics. Manufacturing hit a huge growth rate during this period which cause agriculture to decline, and cause farmers to struggle to make a living. The farmers were now being abused by the railroad companies and banks. The documents in DBQ 8 show rationality for the farmer’s protests, exclusively on bank mortgage tariffs and the gold standard. Two particular group s became popular during this period and that would be the Grangers and the Populist Party. Farmers fought against the Gold

Standardized Testing Is The Most Common Form Of Testing

Standardized Testing MSA, PARCC, HSA, ACT, and the most commonly known is the SAT. They all are forms of standardized test given to students at one point of their school career. These tests are given to students to supposedly test their knowledge. Some people say it s an effective way to see how smart you are others say how can you know how smart someone is by a test that only consist of two subjects math and English. A standardized test is any form of test that (1) requires all test takers to answer the same questions, or a selection of questions from common bank of questions, in the same way, and that (2) is scored in a â€Å"standard† or consistent manner, which makes it possible to compare the relative performance of individual students or groups of students. (Cite Source) Since the beginning of public schools in the mid 1800s standardize test has changed education. Standardize test is the most common form of testing in the world. The main purpose of standardized tests in schools is to give educators an objective, unbiased perspective of how effective their instruction is.(put your source) Unfortunately standardize testing is not used the same way it was intended to be used in the 1800s. In the 1800s with students migrating from farms and factories because of the industrial revolution, people needed a way to evaluate students for they can be placed in proper classes. Now a days school systems greatly rely on these test and these test have become way more importantShow MoreRelatedTaking a Look at Standardized Testing1518 Words   |  6 PagesStandardized Testing Currently Standardized Testing is one of the many issues currently plaguing the education community. Testing is a very touchy and controversial topic in the politics of education, particularly in the United States. There are many varying opinions debating on the successes and failures in the process of testing today. The controversies over standardized testing in the United State, and specifically New Jersey, stem from the testing process and the creation of these tests. SomeRead MoreStandardized Testing: The Real Threat to American Schools by Alfie Kohn1304 Words   |  6 PagesStandardized testing requires student to answer same or similar questions with given answer choices that are often in multiple choice or true or false form. Dating back from 2200 B.C standardized testing is recorded being used in China ,where people applying for government jobs had to take an examination ,testing their knowledge on confucian philosophy and poetry.During the mid-1800s in Industrial Revolution ,soon after child labor laws were enacted taking children out of farms and factories andRead MoreHigh Stakes Testing And The Turn Is Not Well Received1152 Words   |  5 Pagesthrough assessment, such as standardized tests. There are many defining factors and elements that are articulated in the realm of standardized testing. Some of these factors are academic shift from learning to accountability in learning, test data, the problems that plague education and schools related to standardized tests, and the possible solutions for them. Education has gone from standardized testing to high stakes testing and the turn is not well received. A standardized test is defined by, â€Å"TheRead MoreTaking a Look at Standardized Testing1478 Words   |  6 PagesStandardized testing is a test that involves all students in the same age group or grade level to take the same test with the same question. One of the purposes of standardized testing is that it uses a numerical component in test scoring reinsure that all students can be measure on the same scale. Grade point average is the only other way you can compare students but grade point average is not reliable because students have different teachers for different subjects for different years. StandardizedRead MoreWhy Americas Educational System is Failing1123 Words   |  5 Pagesemphasis on standardized testing and not individual student achievement. Although the United States uses standardized testing as a crutch, it is not an effective measure of a student’s ability, a teacher’s competency, or a school’s proficiency. Cheating can be a common routine in a classroom—from copying work on homework to copying answers on a test. â€Å"Cheating by teachers and administrators on standardized tests is rare, and not a reason to stop testing Americas children† (Standardized Tests). Read MoreNegative Effects Of Standardized Testing745 Words   |  3 PagesThe Negative Aspects of Standardized Testing Standardized testing is a topic that has been discussed for multiple years, among students, teachers, and many government officials. Standardized testing has been around for more than 150 years. Proposed by Horace Mann, standardized testing was a more appropriate way of testing a student’s ability than the oral exams (Gershon). Standardized testing is â€Å"any form of test that requires all test takers to answer the same questions, or a selectionRead MoreThe Pros And Cons Of Standardized Testing850 Words   |  4 Pages In the U.S., the common belief is that â€Å"teachers teach, learners learn, and standardized tests monitor how well the process is going† (Brady). Standardized tests have become an educational routine. This testing limits the teachers ability to teach creatively to the students. As a college student, I have undergone ten years of standardized tests and have experienced many different teacher’s opinions towards them, from this I believ e have endured enough testing torture to give a valued opinion. Read MorePros And Cons Of Standardized Testing1201 Words   |  5 Pages Standardized testing is all based on your performance as a student on a specific day, time and place. What it doesn’t show is how you perform on a day to day basis. These types of test can be given in any type of form that requires test takers to answer the same questions, and is then scored in a â€Å"standard† or consistent manner. Students should not have to take standardized test because of many reasons. As a human I have days where I’m tired and didn’t get enough sleep the night before or it isRead MoreStudent Testing Needs a Revision721 Words   |  3 PagesFor more than 50 years standardized tests have been a bane of student life in America. With the initiation of the No Child Left Behind law there is more pressure being put on students and teachers to do well on these tests. Unfortunately, the standardized testing only gives a small look into what a student is learning. Standardized testing is ineffective, and there are other options out there that can be used to evaluate the American education system. Standardized testing is used in every schoolRead MoreAnalysis Of Alfred Binet And Lewis Terman On Intelligence Testing1696 Words   |  7 PagesAlfred Binet and Lewis Terman on their approaches to intelligence testing there are some similarities amongst the two. One such similarity would be regarding content. Alfred Binet’s approach to intelligence testing consisted of tests that ranged in difficulty levels from easy to hard. These tests required one to demonstrate his or her own cognitive ability, decision making, and verbal skills. Lewis Terman’s approach to intelligence testing was an updated version of Binet’s. Terman also used cognitive

The Epidemiology Of Tuberculosis Health And Social Care Essay Free Essays

string(187) " The skin trial on this individual will be positive, and they may hold an unnatural thorax X ray and or a positive phlegm vilification \( Center for Disease Control \[ CDC \] , 2010 \) \." The intent of this paper is to inform and educate the reader of the mechanisms that make up the respiratory disease called TB. This paper addresses the history, the survey of the disease, and how it affects the wellness of the human population and its environmental public assistance. This survey ‘s purpose is to analyze and see the epidemiology three, symptoms, diagnostic trial, isolation, intervention, Koch ‘s Postulates, probe, surveillance, and obliteration associated with this respiratory infective disease. We will write a custom essay sample on The Epidemiology Of Tuberculosis Health And Social Care Essay or any similar topic only for you Order Now The Epidemiology of Tuberculosis Tuberculosis ( TB ) is a extremely contagious disease that if non treated, can be fatal. This infection is known for originating in the lungs, nevertheless it has the possible to impact any and all of the organic structure. The tubercle B or Mycobacterium TB is the bacterial micro-organism the causes TB ( Schiffman, 2010 ) . Scientist have traced TB every bit far as 2400 BC in spinal fragments of Egyptian mas and 750 BC in castanetss found in South American ( Medical News, 2010 ) . Throughout the old ages of find of this disease, there have been many names associated with Terbium: white pestilence, ingestion, awful disease, and the male monarch ‘s immorality. The nineteenth century, the generation of the industrial revolution conflicted with a deathly eruption of TB that killed one out of every seven persons infected with the bacterial infection in Europe. Finally this contagious unwellness spread to the United States as the big metropoliss became overpopulated ( Endreszi, 2009 ) . Present twenty-four hours, worldwide, there is more than 2 billion infected with TB. In 2007, there was â€Å" 1.77 million † TB related deceases ( World Health Organization [ WHO ] , 2009 ) . Our society has so many possible countries of increased hazard for the development of TB. The Center for Disease Control ( CDC ) reports that in 2009 there were â€Å" 11,540 TB ( TB ) instances reported in the United States † which is a lessening of 4.2 % in 2008 ( Center for Disease Control, 2010 ) . Hazard of continuance of TB involve HIV unwellnesss, in-migration of individuals from countries with high incidence of TB, and the transmittal of TB in high hazard environments, such as homeless shelters, infirmaries, and correctional installations. These same environments are now describing multi-drug immune TB ( MDR TB ) and extensively drug immune TB ( XDR-TB ) with an addition in decease rates. MDR TB histories for â€Å" 5 % † of the reported TB instances, † 27 sta tes † make up â€Å" 85 % of all MDR TB instances, † ( WHO, 2009 ) and 58 states have been confirmed to hold XDR-TB ( WHO, 2010 ) . The purpose of this survey is to analyze the epidemiology of TB, Koch ‘s posits, surveillance, control, and obliteration steps related to TB. Epidemiology Triad The â€Å" epidemiological three † is a tool that consists of an agent, host, and an environment used to explicate the spread of disease throughout a community, to place points of intercession to forestall transmittal, and to steer epidemiologic probes ( McMurray, 2007 ) . The agent in this survey is Mycobacterium TB ; an acid fast aerophilic rod that reproduces easy and is hypersensative to heat and ultraviolet visible radiation. TB chiefly effects the respiratory system, nevertheless, it can besides consequence the pericardium, lymph nodes, menges, kidneys, bowels, castanetss, articulations, and generative variety meats ( The Merk Manual, 2010 ) . Tuberculosis, a taking worldwide infective disease slayer, killed 1.7 million in 2009. However, â€Å" the TB decease rate has fallen by 35 % since 1990 † ( WHO, 2010 ) . The transmittal of the Mycobacterium TB is spread from individual to individual by airborne droplets with vehicles being coughing, sneeze, and speaking. The smaller the droplet, the longer it can linger in the air after the septic individual has left the country, leting incease probablity of inspiration by another individual. Passing Terbium from a household member or colleague is more likely than a alien in a shop or on the street ( Reichler, Reves, and Bur, 2002 ) . Mycobacterium TB ( infective disease agent ) is readily spreaded to susceptible worlds ( host ) through respiratory exposure in communal scenes or public assemblages ( environment ) . Persons with impaired unsusceptibilities, such as with diabetes mellitus, malignant neoplastic disease, corticosteroid therapy, and HIV/AIDs are at greatest hazard for geting the bacteria infection. In 2008, some Harvard Epimiology pupils conducted an analysis of 13 separate surveies in respects to diabetic patients and the possible elevat ed hazard for TB. Their analysis found that it is prevelant to concentrate on diabetics as high hazard with possible lessening in TB if diabetes can be controlled ( Jeon and Murray, 2008 ) . Although, peoples with healthy immune systems are susceptible if exposed for a long period of clip, for illustration health care workers. Healthcare staff are continuously exposed to illness in infirmary and extended life installations, which places these professionals at hazard for TB. Early sensing and intervention of the active septic individual is the key to bar of transmittal of TB in the health care puting ( Smeltzer, Bare, A ; Hinkle, 2007 ) . External factors such as the environment can act upon the affects of the being. There are many environments factors that induce the susceptibleness of the organic structure for TB, such as: ethnic/racial minority, impoverished, homeless, overcrowded lodging, prison systems, and immigrants. The denisity of the bacteria in the air besides dictates th e possible hazard for aqcuiring TB ( Smeltzer, Bare, A ; Hinkle, 2007 ) . Symptoms Latent TB refers to an person that has been exposed to the bacteria and can transport the being in the lungs without any symptoms of TB. This individual can hold a positive tegument trial, a normal thorax X ray, and a negative phlegm vilification. This person will non experience sick. A individual with active Terbium can hold any, all, or none of the undermentioned symptoms: feeling tired all the clip, weight loss, loss of appetency, chronic cough, febrility, haemoptysis, and or dark workout suits. This individual will hold amphoric breath sounds, the thorax may exhibit obtuseness on percussion, and increased tactile fremitus with cracklings can be aucultated after coughing. These persons frequently feel sick and can easy distribute TB to others. The skin trial on this individual will be positive, and they may hold an unnatural thorax X ray and or a positive phlegm vilification ( Center for Disease Control [ CDC ] , 2010 ) . You read "The Epidemiology Of Tuberculosis Health And Socia l Care Essay" in category "Essay examples" Diagnostic Trial Several diagnostic surveies are available to be performed to find if Mycobacterium TB is present. First, the Mantoux tegument is performed by shooting 0.1ml of PPD agent subdermally doing a wale to guarantee an accurate reading. Errythema and tangible wale. 5mm is considered a positive reading. Of class, a positive skin trial does non ever intend the individual has active TB and the individual could hold been exposed in the yesteryear. Once a individual trials positive with the Mantoux trial, he or she should obtain other methods to find possible exposure. A new trial, Quantiferon TB gold blood trial is now being used in many infirmaries. This trial is reportedly for valid than the skin trial. A sputum sample is collected after a positive tegument trial to execute an acid-fast B ( AFB ) for civilization. This civilization will find if Mycoacterium is present in the giver of the sample. The 3rd survey requires a chest X ray to be completed. The X ray will be viewed for hempen multitud es and possible lesions or redness related to infection the the upper lobes. A medical rating for TB must include a complete history, chest X ray, and physical scrutiny ( Steadman ‘s Medical Dictionary, 2006 ) . Patients that are likely extended attention installation occupants much have these trials performed prior to arrangement. Anytime a patient has an active instance, that patient must be contained and specific intervention initiated to forestall an eruption of the disease. Isolation A confirmed TB or a susptected verification of the disease warrents isolation of the person to forestall farther transmittal to others. The following are several control methods to diminish the hazard of taint. The first is an inititiation of AFB safeguards instantly for all patients with confirmed or suspected of active TB and who may be infective. AFB suites are a individual private room with particular airing systems. Ultraviolet lamps or other methods may be used to supplement airing. The 2nd step is to put up a personal protective equipment ( PPE ) station outside the room. This station provides N95 disposable peculiar inhalators that each individual necessitating to come in room is required to wear prior to capture into room. These mask require a FIT trial to guarantee right size is used for each individual. The 3rd step, is isolation safeguards should be continued until there is a lessening in the beings on a phlegm vilification or clinical grounds of reduced infection. Fourth step, if any grounds of medicine opposition maintain AFB safeguards ongoing until there is a negative phlegm vilification. Particular safeguards should besides be initiated when bring oning a cough for smear sample ( Smeltzer, Bare, A ; Hinkle, 2007 ) . Treatment Originating intervention without hold is the lone manner TB can be cured. Specialized intervention is based on whether TB is an active disease or merely an infections. Person who has been infected but does non hold the disease may necessitate preventative therapy merely. This preventative therapy is designed to kill the sources that have the possible to do injury. Preventive therapy is normally a prescription for a day-to-day dosage of INH, which is an cheap TB medicine. This preventative therapy last for nine months, with periodic medical examinations to guarantee the medicine is being taken right. Active Terbium instances require intervention with effectual drugs, such as: INH, Rifadin, pyrazinamide, and ethambutol ( WHO, 2009 ) . The intervention regiman entales an initial two month intervention stage followed by a continuance stage. The continuance stage is suggested to last four months for the bulk of patients but can be extended to seven for a sum of nine months. All TB medicin es should be taken together alternatively of divided doses ( Center for Disease Control, 2003 ) . Taking the medicines right is really of import due to if taken falsely patient can go ill and the TB will be more hard to bring around as it becomes drug immune. Multi-drug immune TB ( MDR TB ) is highly unsafe as the bacterium becomes immune to the medicine used to handle the TB, which makes the intervention uneffective. MDR TB is by and large due to the being going restistant to the INH or Rifadin, which are the two most of import anti-TB medicines. Directly oserved therapy ( DOT ) is utilised to guarantee that the patients adhere to the therapy set up for them. DOT is active when a designated individual watches the patient swallow each dosage of medicine. This is a recommend pattern for all patients due to unable to find who will be compliant and who will non ( WHO, 2008 ) . Koch ‘s Postulates â€Å" In 1890, the German doctor and bacteriologist, Robert Koch, released his famed standards for judgment † if a specific bacterium is the existent cause for a specific disease ( Medicine Internet, 2010 ) . Dr. Koch, over one hundred old ages ago, developed the unequivocal association of Mycobacterium TB and the existent TB disease. The cognition of the extended make up of the bacterium, their actions to the organic structure, their life rhythms, and their transmittal from individual to individual has been studied and observed by scientist over the last century. The tubercolusis bacterium was used by Koch in explicating â€Å" Koch ‘s posits, † the systematic series of stairss proved a specific being was so the cause of the specific disease ( Guyer, neodymium ) . Koch ‘s posits are as follows: The bacterium must be present in every instance of the disease. The bacterium must be isolated from the host with the disease and grown in pure civilization. The specific disease must be reproduced when a pure civilization of the bacterium is inoculated into a healthy susceptible host. The bacterium must be recovered from the by experimentation septic host. In order to happen â€Å" fulfillment † of Koch ‘s posits it is still a demand for tie ining an infective agent with a disease ( Medicine Internet, 2010 ) . Probe Every province is required to describe active TB instances and suspected instances to the wellness section by the clinician, infection control nurses, or by the pharmaceuticss when the TB medicines are dispensed. Labs are besides required to describe all positive TB vilifications and civilizations. Early coverage is critical to the control of TB and provides the clinicians entree to the resources of the wellness section for aid in instance direction and contact probe. Health sections routinely conduct contact probes for all instances of active pneumonic TB to place secondary instances of active TB and latent TB infection. This action will eleminate a TB epidemic by originating therapy as needed during these probes. Probes are categorized by the sum of exposure to TB the individual obtained. Health section staff notify exposed contacts so that the contact is scheduled for a PPD. A follow up trial is recommend three months from the initial trial or last exposure. All positive contacts are provided a thorax xray, every bit good as immature kids and immunocompromised contacts to find whether they have active TB ( Reichler, Reves, and Bur, 2002 ) . Surveillance Public wellness surveillance â€Å" is the on-going, systematic aggregation, analysis, reading, and airing of wellness informations † ( CDC, 2010 ) . As for any surveillance system, it is a tool for sweetening. This type of tool is to guarantee timely sensing of the exposure to TB. Nurses, by and large the first contact with the wellness attention system, may happen themselves tracking and alarming the proper governments and originating disease containment plans. The constructs of epidemiology, early sensing, and surveillance should be considered ( Veenema A ; Toke, 2006 ) . World Health Organization 2008 guidelines to cut down TB transmittal: Everyday surveillance of reported instances and supervising results of interventions should be a first line of measuring epidemiology and control. All plans should be strong in the public presentation of the systems used for describing TB instances so the information reflects accurately the true incidence of TB and its tendencies. The rating procedure should be supported by appropriate operational research surveies. The analysis of disaggregated surveillance informations should be encouraged so as to pull out the maximal information of the TB epidemic and the impact of control steps. Appropriate computing machine package should be developed and implemented to better modus operandi recording and coverage. Execution of these specific guidelines prevents a TB eruption from happening. Trailing of septic persons requires uninterrupted supervising through clinics and other health care installations. Factors of import to supervising include the individual ‘s age, the country they reside, and other factors to enter and describe to community. Eradication In 2006, the World Health Organization ( WHO ) launched the new Stop TB Strategy, a planetary program to halt TB. More than 22 million patients have been treated under direct observation therapy-based services, since the initial launch. Over 500 groups and organisations have come together to accomplish this end. The scheme consists of programs to cut down TB prevalence by 50 per centum when compared to 1990 and entire obliteration by 2050 ( World Health Organization, 2006 ) . In the chase to eliminate TB, there are six constituents of the stop TB schemes implemented by the World Health Organization. These are the lineations listed below: Pursue high quality DOTS enlargement and sweetening. Address TB/HIV MDR/XDR- TB and other challenges. Contribute to wellness systems stregthening. Prosecute all health care suppliers. Empower people with T B and community. Enable and promote research. Presently, TB is non a campaigner for obliteration attempts: obliteration is defined as the accomplishment of a position whereby no farther instances of a disease occur anyplace and command steps are unneeded. Equally long as the epdicemic of untreated HIV infection exist and until a concerned attempt is made to command TB in all states, TB will increase despite optimum application of presently available TB control engineerings ( Mississippi Department of Health, 2010 ) . Decision Since 1953, when the first national study came out, TB instances have been on a diminution. â€Å" In entire, 13,779 Terbium instances were reported in the United States in 2006. This represents a 3.1 % diminution in the rate since 2005 † ( Center for Disease Control, 2007 ) . The TB infection rate for foreign born people was 9.5 times greater than U.S. born people. Screening foreign born individuals as they enter in the U.S. will let the individual to profit from curative and preventive steps and greatly cut down the hazard of distributing the infection to others. These steps will include identifying and wholly handling all individuals who have active TB, contact probe to measure all individuals in contact with TB patient to find TB infection or disease for appropriate intervention, and testing the populations at high hazard for TB to turn up individuals infected with TB to supply complete therapy in bar of the investion from come oning to active, infective disease ( Centers for Disease Control, 2010 ) . The CDC indicates that suppliers need developing so they will â€Å" believe TB † in the first topographic point and go more familiar with the advantages of join forcesing with the wellness section. Public wellness staff should happen more effectual schemes to guarantee that suppliers are current and remain current with new guidelines for the diagnosing and intervention of TB ( American Journal of Infection Control [ AJIC ] , 2007 ) . How to cite The Epidemiology Of Tuberculosis Health And Social Care Essay, Essay examples

Tax Planning Change and Continuity

Question: Discuss about the Tax Planning Change and Continuity. Answer: Introduction: It is assumed that Peta is a permanent Australian resident and liable to pay tax on her income as per the Australian Taxation Law. According to Australian taxation act, any Australian resident has to pay tax on the incomes, received from any Australian source or from any non-Australian source. Therefore, Peta, being an Australian resident, has to pay tax on her income, earned from selling her land property, which is situated within the Australia (Woellner et al. 2012). For better control and logical taxation purpose, the Australian taxation department has divided the income of any individual or any organization into two groups. As per ITAA 1997, the incomes, received for general activities are described as ordinary income. Section 6-5 of ITAA 1997 provides the details of ordinary type of assessable income for taxation purpose. As per the mentioned section, if any taxable entity earns any income from normal course of action, it should considered as the entitys ordinary income. The salary wages, allowances, encashment of leaves, periodic pension etc., received by any individual is considered as ordinary income from personal exertion. If any taxable entity receives any income, generated from the assets, owned, are stated as ordinary income from property, Rent from real estate property, machine, motor vehicle etc.; interest received from bank deposits, bonds or loans; dividend from shares etc. are some example of income from property. Incomes, earned by any individual or other taxable entities from any sort of business activities or primary production are referred as ordinary income from business (www.dlsweb.rmit.edu.au, 2016). Other type of incomes, which do not fall under the ordinary income head, are described as statutory income. The statutory income are explained under section 10-5. According to this section, the following incomes can be described as statutory income: Lump sum incomes, earned at the time of employment termination Recovery of bad debt, which was claimed for deduction in any previous taxation period Any capital gain, generated from the sale of assets Bonus, received on Insurance Income from Royalty Credit Imputation (www.dlsweb.rmit.edu.au, 2016) The taxation rules for ordinary income and statutory income are different from many aspects. Peta bought the home, especially for the old tennis court. She wanted to old tennis courts in three units for earning profit. However, selling the court in three separate units, Peta had to sell the full tennis court as a single unit to a club. She had been able to earn profit from the selling. As the intention of Peta was to gain profit by reselling the property at higher price, such activity of Peta can be described as business activity. In that case, the net income, earned by Peta, is an ordinary income (Austlii.edu.au, 2016). However, Peta does not run any real estate business and is not involve in such business activity. She had sold the property to gain some one-time profit. Hence, such activity cannot be considered as normal course of action for Peta (Ato.gov.au, 2016). Therefore, as per section 6-5, the net income, received by Peta cannot be considered as an ordinary income. According to the ITAA 1997, fringe benefits can be described as the additional benefits, provided by the employer to its employee apart from the normal salary, wages or allowances. Like the salary, wages or other allowances, employer can claim deduction for fringe benefits. However, the calculation of fringe benefit tax liability is different from the normal payments, made to the employees. The employer is eligible to claim deduction only if it fulfills some conditions as per the taxation rules. ABC Pty. Ltd. provides some extra benefits to its employee, Alan, along with the regular salary. Therefore, the company is entitled to claim deductions for fringe benefits, for the applicable benefits. However, though the salary of Alan is fully deductible, but as a work related expenses, not as a fringe benefit (Bender et al. 2013). The other benefits, which can be incorporated for calculating the fringe benefit tax liability of ABC Pty. Ltd., are discussed below: If the employer reimburses any personal expense of the employee or pays it to the third party on behalf of its employee, then such expense can be considered as expense fringe benefit. The payment of Alans mobile phone bill on behalf of Alan is a type of expense fringe benefit for ABC Pty. Ltd. However, any expense below $300 is not considered as fringe benefit. The monthly phone bill of Alan is below $300, but it should not be noted the fringe benefit is calculated annually and the total annual phone bill is $2640. Therefore, ABC Pty. Ltd. can claim it as fringe benefit (Ato.gov.au.2016). ABC Pty. Ltd. pays the school fees of Alans children on his behalf. Hence, it can also be included as an expense fringe benefit (Delany 2012). As the company has provided the mobile handset to Alan for business purpose, it should be treated as a work related expense. However, the company should include the cost mobile hand set for computing the total taxable cost of GST Inclusive items. It can be deducted later from the total amount of FBT (James et al. 2013). The expenses, paid for employees entertainment purpose, are deductible under entertainment fringe benefit. However, the entertainment fringe benefit includes the expenses, incurred for the employees only (Jones 2015). The cost of entertaining the family members or the associates of the employees is not deductible under this head. ABC Pty. Ltd. had provided dinner for the 20 employees and their partners. Hence, the total cost has been incurred for 40 heads and ABC Pty. Ltd. is eligible to claim deduction for 20 heads only (Rimmer et al. 2014). The fringe benefit tax rate is different for GST inclusive and GST exclusive items, Hence, the values of the GST Inclusive and GST exclusive items are balanced by two different gross-up rates, applied for two different items (Ramli et al. 2015). The fringe benefit tax rate for normal companies is 49% (Soled and Thomas 2015). Based on the above discussions, the Fringe Benefit Tax Liability for ABC Pty. Ltd. is computed below: In the Books of ABC Pty. Ltd. Calculation of Fringe Benefit Tax Liability as on 31.03.2016 GST Inclusive GST Free Particulars Amount Amount Payment of Phone Bill 2640 Payment of School fees of Employee's Children 20000 Dinner at Restaurant 330 Providing Mobile Phone 2000 Total of GST Inclusive/Free Benefits 4970 20000 A B Gross-up Rate 2.1463 1.9608 C D Gross-up Value 10667.11 39216 E = A x C F=B X D Total Taxable Fringe Benefit 49883.11 G = E + F Less : Exemption for Mobile Phone at gross-up value 4292.60 ($2000 x 2.1463) H Net Taxable Fringe Benefit 45590.51 I = G - H Fringe Benefit Tax Rate 49% J Fringe Benefit Tax Liability 22339.35 K = I x J The entertainment fringe benefit for per head would be different, if the dinner is provided to 5 employees only. ABC Pty.Ltd. can claim deduction for the per head cost of $1320 (Kaplan and Price 2014). The alternative FBT liability in such scenario is calculated in the following table: In the Books of ABC Pty. Ltd. Calculation of Alternative Fringe Benefit Tax Liability as on 31.03.2016 GST Inclusive GST Free Particulars Amount Amount Payment of Phone Bill 2640 Payment of School fees of Employee's Children 20000 Dinner at Restaurant 1320 Providing Mobile Phone 2000 Total of GST Inclusive/Free Benefits 5960 20000 Gross-up Rate 2.1463 1.9608 Gross-up Value 12791.95 39216 E = A x C F=B X D Total Taxable Fringe Benefit 52007.95 G = E + F Less : Exemption for Mobile Phone at gross-up value 4292.60 ($2000 x 2.1463) H Net Taxable Fringe Benefit 47715.35 I = G - H Fringe Benefit Tax Rate 49% J Alternative Fringe Benefit Tax Liability 23380.52 K = I x J It should be noted that, if the company would pay same per head cost, as per the answer 2.(a) and incur lower amount of total cost, then the FBT liability would be same as Ans 2.(a) (Shields and North-Samardzic 2015). Entertainment expenses, incurred for clients, are deductible under fringe benefit tax. Therefore, if ABC Pty. Ltd. would include its clients in the annual dinner, then also, it can claim deduction for the per head cost, paid for the employees, as fringe benefit (Martocchio 2013). References: Ato.gov.au. (2016). What to include in your assessable income | Australian Taxation Office. [online] Available at: https://www.ato.gov.au/Business/Income-and-deductions-for-business/Working-out-your-assessable-income/What-to-include-in-your-assessable-income/ [Accessed 21 Sep. 2016]. Ato.gov.au. (2016).Fringe benefits tax (FBT) | Australian Taxation Office. [online] Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/ [Accessed 21 2016]. Austlii.edu.au. (2016). INCOME TAX ASSESSMENT ACT 1997 - SECT 6.5Income according to ordinary concepts (ordinary income). [online] Available at: https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s6.5.html [Accessed 21 Sep. 2016]. Bender, M., Contacos-Sawyer, J. and Thomas, B., 2013, July. Benefits Strategies for Attracting and Retaining Employees. InCompetition Forum(Vol. 11, No. 2, p. 165). American Society for Competitiveness Delany, T.P., 2012. Fringe benefits tax James, S., Wallschutzky, I. and Alley, C., 2013. The Henry Report and the taxation of work related expenses: Principles versus practice Jones, S., 2015. 'Cost-to-company'explained: tax planning.Tax Breaks Newsletter, (349), pp.6-7 Kaplan, R.L. and Price, D.J., 2014. Change and Continuity in Fringe Benefit Taxation: Seeking Sense and Sensibility.NYL Sch. L. Rev.,59, p.281 Martocchio, J., 2013.Employee benefits. McGraw-Hill Higher Education Ramli, R., Palil, M.R., Hassan, N.S.A. and Mustapha, A.F., 2015. Compliance costs of goods and services tax (GST) among small and medium enterprises.Jurnal Pengurusan,45, pp.1-15 Rimmer, X., Smith, J. and Wende, S., 2014. 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