There Are Taxes to Be Paid Research Paper Example | Topics and Well Written Essays - 1250 words

There Are Taxes to Be Paid - Research Paper Example uired that the direct taxes that are collected by the federal government should be apportioned to the States, in accordance with their population numbers (Buenker, 1981). Further, the Sixteenth Amendment to the U.S. Constitution granted the federal government the powers to collect the taxes without regard to the provisions of Clause 4 of Section 9 in the Article I of the USA constitution, which required that the collection of direct taxes should be done with regard to a census or enumeration (Jensen, 2001).Therefore, the basic t salient points of the Sixteenth Amendment to the U.S. Constitution are: The Sixteenth Amendment to the U.S. Constitution gave the congress, and consequently the federal government the right to collect taxes from whichever sources that an income was being generated by the American public (Buenker, 1981). Thus, it was now within the discretion of the federal government to apply tax towards the incomes that individuals were earning from their payroll incomes, where the federal government set the minimum taxable labor income at $3000. In addition, the federal government gained the right to impose tax on gains derived from capital (Jensen, 2001). In this respect, the earnings in relation to properties owned by individuals or corporations would now pass for taxation, including the profits obtainable when such capital properties are sold or when they change hands. The other basic tenet of the Sixteenth Amendment to the U.S. Constitution is that; the federal government gained the right to use the direct taxes obtained from the various sources in whichever way it deemed necessary (Buenker, 1981). This provision was a desertion from the provisions of the article I of the U.S. Constitution, which provided that the federal government should apportion all the direct taxes it collected to different States, based on the population numbers of each state, such that the States with a high population would be apportioned a higher amount of the direct taxes

REPORT OF NURSING Essay Example | Topics and Well Written Essays - 500 words

REPORT OF NURSING - Essay Example Initially, some relevant statistics on stress in America would be presented prior to expounding on the causes and effects, as required. The statistics on stress have been monitored by Stress in America where the results have been published in the official website of the American Psychological Association (APA) as patterns were reportedly decreasing, over the past five years, as shown in Figure 1, below: Likewise, the report revealed that â€Å"more than 9 in 10 (94 percent) adults believe that stress can contribute to the development of major illnesses, such as heart disease, depression and obesity, and that some types of stress can trigger heart attacks, arrhythmias and even sudden death, particularly in people who already have cardiovascular disease (92 percent)† (APA, 2012, par. 12). The health-related concerns have been proven to be triggered by stress factors as presented below: The causes of stress was clearly illustrated in Figure 2 as ranging from financial factors, work, the status of the economy, relationships, responsibilities in the family, health problems that affect one’s family members, personal health problems, job stability, costs of housing, and personal safety, in decreasing order. The statistics revealed that in 2011, people become increasingly irritable or prone to anger (42%); feels nervous or anxious (39%); are easily fatigued (37%); feels depressed or sad (37%); have manifested lack of interest or motivation (35%); develops headache (32%); tendencies to cry (30%); complains of upset stomach or indigestion (24%) and exemplifies muscular tension (24%). These all confirm that different causes of stress directly impact people, as manifested through the physical and health concerns, as identified above. American Institute of Stress. N.d. Stress, Definition of Stress, Stressor, What is Stress? Eustress? [Online]. Available at: http://www.stress.org/topic-definition-stress.htm [Accessed 13 March

Marketing Plan Essay Example | Topics and Well Written Essays - 3000 words - 3

Marketing Plan - Essay Example General Motors (GM) is a USA based organization that started its business 100 years back in 1908. It is 18th largest business corporate entity in the world having assembly plants in more than 30 countries across the globe. It has sales network of cars and trucks in around 140 countries. It provides direct employment to over 200,000 personnel. Whereas, a majority of people are indirectly associated with its dealers and GMAC, which provides insurance and financial services to the suppliers, distributors, private and commercial customers of General Motors. It is operational in North America, Asia-Pacific, Europe, Latin America, Africa and Middle East. The major European countries where General Motors has strong sales network are Britain, Germany, Italy, Belgium, Luxembourg, Netherlands, Poland, Russia, Turkey, France, Spain and Ukraine. Chevrolet, Cadillac, GM Daewoo, Buick, â€Å"Opel, Vauxhall and Saab (Europe), Saturn, Hummer, Pontiac, Wuling and Holden are among the major brands th at Company is offering to its clients. In Europe, GM has been offering Saab in Sweden, whereas it offers Opel and Vauxhall brands in France, Germany, Italy, Great Britain and others. As far as GM’s strategic situation is concerned, it must be highlighted that GM previously planned to sell its European Operations in 2009 after huge losses it incurred due to uncertain business conditions but then rejected the offers of some buyers or corporations such as ‘Magna’ that were interested in purchasing General Motors majority stake. Since then the company has performed relatively better (Company’s report, 2009) As revealed by the managers at General Motors, the automobile manufacturer has a vision to produce top quality premium products for its different market segments all across the world. The company has a mission to sustain its market share by constant innovation and development and to get the most out of available business opportunities in home

Deafness and Fury Essay Example for Free

Deafness and Fury Essay If I were in their position I wouldnt know what to do, I think I would take into consideration all benefits and dangers of getting the implant before making a decision. Before I took this ASL class I didnt know anything about deaf culture. When you explained the difference between Deaf and deaf I realized that not every deaf person are alike. For instance, Heathers parents were both Deaf and they were very proud of who they were. They were both actively involved with their Deaf friends and family, and they felt most comfortable being around their â€Å"own kind†. Although Peter was very comfortable in his own skin, I felt like he was very close minded when it came to talking about the possibilities of Heather getting and implant. Even when they visited the family with the young girl that had the implant, he was very closed to the idea that one day her daughter could have the opportunity to be able to hear what goes around in the world. Peter and Nita were very surprised and somewhat disappointed when Heather told them she wanted to get the Cochlear implant because she really wanted to hear. Peter rejected the idea but I feel Mariche 2 that Nita was a little more open to it because she secretly wanted to somewhat be part of the hearing world. She also stated that she was open to the idea of the implant because she didnt want her daughter to go through all the tribulations that she went through when she was young. It also seemed that both Nita and Peter were rejecting the Cochlear, because they were afraid Heather would become too involved in the hearing world, that she would forget all about the deaf culture. There was a particular scene where Nita asks Heather if she still wanted the implant, and Heather ends up telling her that she didnt want the implant because her parents said she couldnt have one. I feel like it was wrong that the parents didnt let their daughter get the implant without really giving it thought,but they are proud of who they are so in the end it didnt matter. My opinion is that is was wrong of them to reject the Cochlear without letting the little girl make the decision for herself. Even though Heather was a little girl, it seemed to me that she really wanted to hear and the implant could of offer her many great opportunities. The movie also showed me that there are many things that separate the deaf world from the hearing world. One of the things that struck me the most is that in reality, many hearing individuals tend to feel â€Å"sorry† for deaf individuals, because they see deafness as a disability. For example, the couple with the twins expressed that they were devastated when they were informed that one of their twins was deaf. Even though deafness ran in their family they were still heartbroken because they saw the baby as disabled. Although I felt disappointed that they took their child’s deafness as a bad thing, they did point out some very interesting and somewhat truthful things. For example, being deaf in the hearing world can shut many doors for these individuals. Deaf people are often discriminated, misunderstood, and shut out of the hearing world. Although it is true that deaf individuals face many obstacles in their lives, Peter (and many others) showed us that a deaf person can be just as successful and any hearing person. When I was a waitress at a very popular restaurant, I remember that one of my regular clients Mariche 3 was a deaf man. He was very friendly and although I had a very hard time communicating with him, he was always patient and willing to try his best to communicate with me. When people saw that he was deaf and that his speech was very limited, many laughed and made really stupid and ignorant comments. To our surprise it turned out that he was a very successful businessman, so in reality he was definitely not a â€Å"handicap†. I definitely understand why the couple in the movie considered getting the Cochlear Implant for their child. I also have a 5 year old niece who is deaf, and although we have a really hard time communicating with her it seems to me that she actually likes the way she is. I think at her young age she embraces her deafness. Everyone is different and like in this movie everyone has to do what is best for THEIR family and what they felt most comfortable with. In conclusion, the movie gave us different perspectives of both the hearing world and deaf culture. One family showed us how proud they were of being deaf, and they refused to let their child get a hearing implant because they thought she would loose touch with deaf culture. The other family showed us that they saw deafness as a disability. They decided to let their child get the implant because they felt it was the best thing to do for him and his future. Although being deaf can bring many obstacles, families ultimately have to decide what ever is best for their lives.

Will Our State Fish Survive? :: essays research papers fc

Will Our State Fish Survive? The Rio Grande cutthroat trout, the state fish of New Mexico, is a threatened species that needs more attention from the citizens and politicians of New Mexico if we want to see it survive and flourish in its natural environment. The Rio Grande cutthroat was placed on the U.S. Government Federal list of threatened species in 1973, but was never listed on the endangered species list (American Fisheries Society 1988). Maybe it should be placed on the Federal Endangered Species list, since it only inhabits less than ten percent of its native range and can only survive well in headwater streams that do not contain any other fish species (Neary 1999). Environmental groups are filing lawsuits against the federal and state government to get the cutthroat on the Federal Endangered Species List. The state government refuses to put it on because they feel that the problems with population, hybridization, and diminishing habitat can be solved without putting it on the endangered species list. I f the government decided to put the cutthroat on the endangered species list, they would be forced to create a recovery plan and designate a â€Å"critical habitat† (Neary 1999). The government is reluctant since it will cost them a huge amount of money, time, and labor. The government claims they have been taking steps to preserve the â€Å"threatened† cutthroat, which is indeed true. Yet, the results are not outstanding. If their methods were working, the cutthroat would have been taken off the threatened list years ago. Why is it so important to protect this fish? As native New Mexicans, we need to take interest in our state fish and help protect it. If this species were to become extinct it would be a tragic loss. Our state fish is in danger of vanishing from the world forever. Doesn’t that say something about the way we have treated our resources? The Department of Game and Fish doesn’t seem to think so. The extinction of the cutthroat would disrupt the ecosystem because they would no longer feed on the native plants, flies, and worms. Anytime an animal is taken away from an ecosystem it has effects on the surrounding area and the creatures that live within it. For example, if you kill every coyote in the state of New Mexico the population of jackrabbits would climb to a record high because they have no predators.

Sop Cassava Processing

|Document ID: |Standard Operating Procedures’ Title: |Print Date: | |ORIGIN-CA2 |CASSAVA PROCESSING |08/07/2012 | |Revision: |Written By: |Date Prepared: | |01 |Ayodele E. J.AJAYI, General Manager Operations |08/07/2012 | |Effective Date: |Reviewed By: |Date Reviewed: | |mm/dd/yyyy | |mm/dd/yyyy | | |Approved By: |Date Approved: | | | |mm/dd/yyyy | |Applicable Standard: None | |Company: ORIGIN Group of Companies Limited Vegefresh Foods Limited, Nigeria. | |In Africa, cassava is mostly used for human consumption in various forms ranging from boiling the fresh tuber to processing it into cassava flour. |[pic] Cassava starch in the making: freshly harvested roots roll | |along a conveyor belt at a processing plant in Brazil | | | |[pic] | | | | | | | | | |Cassava Starch. | | | | |Policy: It is a policy of this Company to provide Standard Operating Procedure documents that contain instructions on how to perform assigned tasks. Purpose: The purpose of this document is to ensure that routine tasks on the farm are performed safely, qualitatively and in compliance with applicable regulations. Below are some of the ways, this Standard Operating Procedure could have direct or indirect positive impact on ORIGIN Group’s Agric business performance: a) People need consistency to achieve top performance. This SOP will reduce system variation, which is the enemy of production efficiency and quality control. b) This SOP will facilitate training.Having complete step-by-step instructions helps trainers ensure that nothing is missed and provides a reference resource for trainees. c) This SOP can be an excellent reference document on how a task is done and what are the expectations from employees filling in on the jobs they do not perform on a regular basis. d) This SOP can help in conducting performance evaluations. They provide a common understanding for what needs to be done and shared expectations for how tasks are completed. e) Employees can coach and support each other if there is documentation available on exactly how various tasks must be done and everyone knows what their co-workers are supposed to be doing.This can also help generate a more cooperative team approach to getting all the daily tasks done correctly, everyday. f) This SOP encourages regular evaluation of work activity and continuous improvement in how things are done. Scope: This SOP is written for Production Managers, Lab Technician, Factory workers and Sales Distributors. The specific tasks within â€Å"Cassava Processing† are covered. This SOP does not cover the Cassava Production, Harvesting and Marketing. Responsibilities: The Production Managers, Lab Technician, Factory workers and Sales Distributors should be responsible for coordinating and implementing the Cassava Processing Factory and product sales tasks.The Production Manager is responsible for training and managing the Factory Workers, Supervisors, Lab Techs etc; Production Manager should supp ort the objectives policies of the Company and provide input to further development of SOPs. He/she would be responsible for planning, organizing, supervising and managing the activities of the entire factory and the routine maintenance of all factory equipment. Factory Workers are expected to discharge their duties efficiently and in compliance with the Standard Operating Procedures, work manual and equipment manual provided. The Standard Operating Procedures 1. 0 Cassava processing Cassava processing aims at increasing the quality and storability of cassava tubers.This enhances the ability of the farmers to develop additional products, such as baking products out of cassava flour. It further ensures reduction or total elimination of undesirable toxic constituents in cassava so that it is suitable for human consumption. A. Producing Cassava Flour and Chips: I. Using low-cyanide varieties – Freshly harvested cassava is peeled using a knife. The peeled cassava is then washed a nd sliced into smaller pieces (chips). These are then dried on a raised platform under direct sun for about 2 days or specially-made driers, until moisture content of about 8 to 10 % is reached. Properly dried chips become tough to break, but crumble into flour when hit with a hard item like a hammer.The drying process should be done continuously and the drying chips should not be exposed again to water to avoid molding. The chips may then be ground or milled into flour; dried chips store better than flour. II. Using high-cyanide varieties – Freshly uprooted cassava are peeled and sliced into smaller pieces (chips). The sliced chips are then dried in the sun for about 3 days to about 14 % moisture content. The chips are then soaked in water for 8 hours, and dried again to a moisture content of about 8 %. B. Producing Gari – Fermented cassava dough: Gari is a creamy-white or yellow dried cassava product, common in West Africa. It is prepared by peeling the outside of th e tuber skin and washed. The washed tubers are then grated using a grater.It is then packed in bags with holes to drain off the liquid and left to ferment for 1 to 5 days, depending on the preferred flavour. The fermented material is then pressed to let out the extra water leaving a cassava cake. The remaining cake is broken loose and spread on frying metal trays above a fire. The particles are fried until crisp and dry, about 10 % moisture content. The gari is then cooled, sieved and packed for sale or storage. C. Cassava Starch extraction After washing and peeling, roots are grated to release starch granules. The â€Å"starch milk† – water containing suspended granules then, separated from the pulp, after which the granules are separated from the water by sedimentation or in a centrifuge.At that point, the starch requires solar or artificial drying to remove moisture before being milled, sieved and packed. In artisanal production systems, daily starch output ranges f rom 50 to 60 kg of starch per worker, while semi-mechanized processing can yield up to 10 tonnes a day. In modern, fully mechanized starch extraction plants, daily output is as high as 150 tonnes. Cassava Processing Equipment I. Traditional cassava processing does not require sophisticated equipment. Processing cassava into gari requires equipment such as grater, presser and fryer. The traditional cassava grater is made of flattened kerosene tin or iron sheet perforated with nails and fastened onto a wooden board with handles.Grating is done by rubbing the peeled roots against the rough perforated surface of the iron sheet which tears off the peeled cassava root flesh into mash. In recent years, various attempts have been made to improve graters. Graters which are belt-driven from a static 5 HP Lister type engine have been developed and are being extensively used in Nigeria. Its capacity to grate cassava is about one ton of fresh peeled roots per hour. II. For draining excess liquid from the grated pulp the sacks containing the grated pulpy mass are slowly pressed down using a 30-ton hydraulic jack press with wooden platforms, before sieving and roasting into gari. Stones are used in traditional processing to press out the excess moisture from the grated pulp.Tied wooden frames are used for this purpose in places where stones are not available. Pans made from iron or earthen pots are used for roasting the fermented pulp. Fuel wood is the mad or source of energy for boiling, roasting, steaming and frying. Fuel wood may not be easily and cheaply obtained in the future because of rapid deforestation. III. Slight changes in the equipment used in processing can help to save fuel and lessen the discomfort, health hazard, and drudgery for the operating women. The economic success of any future commercial development of cassava processing would depend upon the adaptability of each processing stage to mechanization.However, the first step to take for improvement of cas sava technologies should be to improve or modify the simple processing equipment or systems presently used, rather than to change entirely to new, sophisticated, and expensive equipment. Storage of cassava processed products Processing, particularly drying and roasting, increases shelf life of cassava products. Good storage depends on the moisture content of the products and temperature and relative humidity of the storage environment. The moisture content of gari for safe storage is belong 12. 7%. When temperature and relative humidity are above 27 °C and 70% respectively, gari goes bad (Igbeka 1987). The type of bag used for packing also affects shelf life depending on the ability of the material to maintain safe product moisture levels.Jute and hessian bags are recommended in dry cool environments because they allow good ventilation (Igbeka 1987). When gari, dried pulp and flour are well dried and properly packed, they can be stored without loss of quality for over one year. Dr ied cassava balls (â€Å"kumkum†) can be stored for up to 2 years (Numfor end Ay 1987). â€Å"Chickwangue†, â€Å"Myondo† and â€Å"Bobolo† can be preserved for up to 1 week but they can be kept for several more days when recooked. Cassava leaves as vegetable I. Cassava shoots of 30 cm length (measured from the apex) are harvested from the plants. The hard petioles are removed and the blades and young petioles are pounded with a pestle in a mortar.A variation of this process involves blanching the leaves before pounding. The resulting pulp is then boded for about 30-60 minutes. In some countries, the first boiled water is decanted and replaced. Pepper, palm-oil and other aromatic ingredients are added. The mixture is then boiled for 30 minutes (Numfor and Ay 1987). Unlike the roots that are essentially carbohydrate, cassava leaves are a good source of protein and vitamins which can provide a valuable supplement to predominantly starchy diets. Cassava leav es are rich in protein, calcium, iron and vitamins, comparing favorably with other green vegetables generally regarded as good protein sources.The amino acid composition of cassava leaves shows that, except for methionine, the essential amino acid values in cassava exceed those of the FAO reference protein (Lancaster and Brooks 1983). II. The total essential amino acid content for cassava leaf protein is similar to that found in hen's egg and is greater than that in oat and rice grain, soybean seed, and spinach leaf (Yeoh and Chew 1976). While the vitamin content of the leaves is high, the processing techniques for preparing the leaves for consumption can lead to huge losses. For example, the prolonged boiling involved in making African soups or stews, results in considerable loss of vitamin C. III. Cassava leaves form a significant part of the diets in many countries in Africa.They are used as one of the preferred vegetables in most cassava growing countries, particularly in Zaire, Congo, Gabon, Central African Republic, Angola, Sierra Leone, and Liberia. The cassava leaves prepared as vegetable are called â€Å"sakasaka† or â€Å"pondu† in Zaire, Congo, Central African Republic and Sudan, â€Å"Kizaka† in Angola, â€Å"Mathapa† in Mozambique, â€Å"Chigwada† in Malawi, â€Å"Chombo† or â€Å"Ngwada† in Zambia, â€Å"Gweri† in Cameroon, â€Å"Kisanby† in Tanzania, â€Å"Cassada leaves† in Sierra Leone, â€Å"Banankou boulou nan† in Mali, â€Å"Mafe haako bantare† in Guinea, and â€Å"Isombe† in Rwanda. They are mostly served as a sauce which is eaten with chickwangue, fufu, and boiled cassava. Revision History: Revision |Date |Description of changes |Requested By | |01 |08/07/2012 |Initial Release | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | References: http://www. fao. org/index_en. htm http://www. fao. org/ag/agp/agpc/gcds/ [pic]The Global Cas sava Partnership, a consortium formed – under the auspices of the FAO-facilitated Global Cassava Development Strategy – by international organizations, including FAO, CIAT, IFAD and IITA, national research institutions, NGOs and private partners. International Institute of Tropical Agriculture (IITA). Starting a Cassava Farm – IPM Field Guide for Extensions Agents. 2008; International Institute of Tropical Agriculture (IITA). Disease Control in Cassava Farms. IPM Field Guide for Extension Agents; International Institute of Tropical Agriculture (IITA). Weed Control in Cassava Farms. 2000. IPM Field Guide for Extension Agents; In-Service Training Trust (ISTT). Cassava Production Field Guide. 2008. NRDC Campus, Lusaka, Zambia. ———————– ORIGIN Group’s SOP: Confidential and Proprietary Page 6

Dissecting Transference and Countertransference Essay

Transference and countertransference are feelings towards an individual which are brought about by past experiences and relationships.   These feelings occur unconsciously and can be positive or negative in nature. Transference is often carried by the patient into the clinician-patient relationship as brought about by their history with past figures of authority in their lives. (Pearson, 2001) For example, a patient may perceive the clinician to be similar to his or her mother and as such views them as a nurturing figure whom he or she then strives hard to please. Countertransference, in the medical setting, is brought by the clinician and is usually seen in his or her negative feelings towards the patient again as a result of previous experiences he or she had early on in life. (Pearson, 2001) The effects of those previous experiences are triggered by the clincian’s encounter with the patient. For example, a clinician might be more caring and compassionate towards a patient that reminds him or her of his or her grandparents thus invoking similar filial emotions for the patient. The concepts of transference and countertransference were first described by Sigmund Freud as emotions patients and doctors projected on each other, which had come from past experiences.   The two terms are used frequently in psychoanalytical literature and occur in many instances of psychoanalytic treatment. The role projection plays on both transference and countertransference was emphasized not only by Freud but also by many other members of the medical community. Projection takes place more often in clinician-patient relationships than in other settings. The definition of projection as a means of adaptation and communication, a form of defense mechanism by the individual, provides insight to its frequency in medical settings. (Waska, 1999) The patient faced with his or her illness and the clinician faced with the task of aiding the patient may revert to projection in order to cope with their different tasks. Therefore, transference and countertransference occur as an aftermath of the dynamics of the said projection as well as of the initial relationship between the patient and the clinician. (Waska, 1999) In physical therapy, patient therapist relationships are important factors in the rehabilitation process.   Therapists need to be effective communicators and develop rapports with patients that facilitate trust, compliance, and comfort.   A patient who projects unconsciously past experiences into their new and present reality can create a barrier in the relationship and hinder their progress. Transference and countertransference brought about by these projections are the most direct causes for the communication barriers – barriers that can lead to detrimental and even fatal results in the patient’s treatment. These work through mechanisms produced through positive feelings, such as a patient who sees the therapist as a nurturer figure and tries to please the therapist and therefore does not disclose functional deficits, which are not improving, and report only positive.   Negative feelings can also create a barrier in that the patient becomes hostile or resistive toward the therapist’s suggestions and plans. (Pearson, 2001) The maladaptive effects of transference and countertransference may be lessened by a conscious effort on the part of the clinician as well as of the patient. Both must strive to understand the dynamics of their relationship. The clinician must be able to provide insights into his or her true character and thus help the patient resolve distortions brought about by transference. The clinician must also actively acknowledge the underlying needs posed by the patient’s transference as well as actively respond to his or her own projection and countertransference. (Pearson, 2001; Waska, 1999) Studies continue to explore the possibilities of using the mechanisms of transference and countertransference to make medical relationships more effective in aiding treatment. References Pearson, L. (2001). The clinician-patient experience: understanding transference and countertransference. Nurse Practitioner, Retrieved 06 February 2008 from http://findarticles.com/p/articles/mi_qa3958/is_200106/ai_n8996743 Waska, R. T. (1999). Projective identification, countertransference, and the struggle for understanding over acting out. Journal of Psychotherapy Practice and Research, 8, 155-161