Strategies to Improve Health in Glasgow

Strategies to Improve Health in Glasgow Improving the health of the citizens of Glasgow. Health The World Health Organisation (WHO) defines: â€Å"Health is a state of complete physical, mental and social well-being and not merely the absence of disease or infirmity.† This definition is unchanged since 1948.[1] Demography of Glasgow According to the 2002 census, Glasgow has a population of nearly 580,000. This is more than 10% of the total population of Scotland that is just over 5 million. The metropolitan area of Glasgow houses about 1.7 million people. It is the largest city in Scotland and 4th largest in the UK. Slightly fewer than 24% of the population of Glasgow are below the age of 20 and slightly more than 15% are aged over 65 with about 7% over 75. This is similar to the rest of Scotland.[2] The ethnic mix is: 96.5% white, 2.5% Asian, 1% Black, Chinese and other ethnic groups.[3] Indices of deprivation were updated in 2007[4] for England but slightly different indices are used for the four home nations of the UK. The Scottish index was produced in 2006.[5] Although there are slight differences in the criteria, eastern Glasgow has the most deprived areas in the whole of the UK. However, Glasgow is a mixed conurbation with many affluent areas too. Health Inequalities The NHS was supposed to remove health inequalities but has failed to do so. The Black Report, commissioned in 1977 and published in 1980 found that little had changed in terms of health inequalities.[6] Sir Donald Acheson’s Report of November 1998 found little evidence of improvement.[7] A seminal paper by Dr Julian Tudor Hart in 1971 coined the inverse care law.[8] â€Å"In areas with most sickness and death, general practitioners have more work, larger lists, less hospital support and inherit more clinically ineffective traditions of consultation than in the healthiest areas; and hospital doctors shoulder heavier case-loads with less staff and equipment, more obsolete buildings and suffer recurrent crises in the availability of beds and replacement staff. These trends can be summed up as the inverse care law: that the availability of good medical care tends to vary inversely with the need of the population served.† Tackling health inequalities is a major component of the Government’s health policy. There are plenty of publications[9] but little evidence of change. Health and life expectancy have improved through all strata of society but the gradient down the social classes remains or has expanded. Some argue that this is a disgrace whilst others say that provided that there is improvement in all sections that this is an achievement. The WHO Commission on the Social Determinants of Health[10] was chaired by Sir Michael Marmot and looked at health inequalities not only in poor nations but also in the rich. It found that children born in the Calton area of Glasgow will live, on average, 28 years less than a person living eight miles awayinLenzie, East Dumbartonshire. There the life expectancy is 82 years compared with 79 for the whole of the UK. A Calton resident has a life expectancy of 54 years. The report said adult death rates were generally 2 ½ times higher in the most deprived parts of the UK than in the most affluent. Throughout the country and through all social classes, women live, on average, five years longer than men.[11] Mortality rates are high in Scotland, higher in Clydeside and even higher in Glasgow. They are especially high in areas of deprivation. Decreases in deaths from coronary heart disease (CHD) have been offset by increases in deaths from liver disease and suicide.[12] The challenge Glasgow is probably the most challenging city in the UK to improve health, if not the most challenging in the European Union (EU). The incidence of CHD and stroke is the highest in Western Europe and most of this is attributable to modifiable risk factors.[13] Rates of cancer are also high. The incidence of lung cancer is 77 per 100,000 in Western Scotland compared with 49 per 100,000 in the rest of the UK and most of this is accounted for by smoking habits.[14] Glasgow has been called â€Å"the UK’s fattest city†[15] Obesity is well known as a risk factor for CHD and diabetes but it also contributes to the risk of many cancers. The WHO says that obesity is second only to smoking as a cause of cancer.[16] If improvement in the health of Glasgow was aimed purely at reducing smoking and obesity it could have a major impact on health. Other areas where there may be significant benefit are a reduction in drug and alcohol abuse and safe sexual practices. Substance abuse and sex are related. Most prostitutes work to fund a drug habit and much injudicious sex occurs when intoxicated by drugs or alcohol. Intravenous drug use and promiscuity spread hepatitis B and HIV. Hepatitis C is very common with intravenous drug use but is less commonly sexually transmitted. Accidents and much violence result from intoxication, especially with alcohol. Between 1960 and 2002, the death rate from cirrhosis in men rose by 69% in England and Wales and 106% in Scotland. Amongst women it rose by nearly half.[17] Improving mental health is also extremely important.[18] It is often linked to substance abuse but it is difficult to decide if mental illness is caused by drug or alcohol abuse or a result of it. People often have more than one risk factor. This is why doctors use tables that examine several parameters to assess an individual’s risk.[19] Those in lower social classes are more likely to have multiple risk factors. For males, 30% in social class V have at least two or three high risk behaviours compared to fewer than 10% in social class I. For females, the figures are 20% and fewer than 5% respectively.[20] Some benefit may be obtained from improved medical services. Governments may help with alleviating poverty and economic regeneration but most intervention will be aimed at getting the individual to take responsibility for his own health. He has to understand the problem. He must want to change. He must be empowered for his own good. There is a vast amount of health promotion material that is readily available.[21] A single agency is limited in what can be achieved. It is important that many agencies and all levels of society should feel part of this great challenge to change the ways and the attitudes of the people of Glasgow. Government action Improving medical services to cope with those who suffer from the important diseases should improve outcome but disease prevention offers hope of a much greater improvement. Most of the risk factors for illness and premature death are modifiable and amenable to change by the individual. Legislation may come from the EU, UK or Scottish Government. It may change behaviour as in banning smoking in public places or it may address poverty and bad housing. Poverty is bad for health but poverty applies only to the lowest in the social scale whilst there is a gradient of health and life expectancy right across the social classes.[22] The benefit of giving money to poor families is unclear.[23] Laws may aim to curb tobacco or alcohol use. Raising taxation reduces tobacco consumption[24] and there are a number of ways of other ways of reducing alcohol consumption too.[25] Subsidy as well as taxation may make healthy food more attractive and unhealthy food less so.[26] Governments must assure funding for health promotion campaigns and may help with coordination across various departments. The NHS is an obvious department to be involved in both health promotion and provision of medical services. Education may be important in trying to change both knowledge and attitudes amongst young people. It can help to develop an interest and knowledge in healthy eating and cooking. It can aim to change attitudes to tobacco, alcohol and drugs and encourage an ethos of exercise. The Department of Trade and Industry may be involved in economic regeneration. Both the police and courts may be able to direct people with problems related to drug or alcohol abuse towards care rather than just a punitive system. The process of change Health promotion aims to get individuals to change to a healthier lifestyle. This is not easy to achieve. Change is rarely easy. It involves the individual going through several steps on the way to achieve a lasting change in habit and attitude. Health promotion initiatives The mechanism for health promotion is usually mass media campaigns. They seem to work for smoking cessation[27] and even in changing sexual behaviour in young people.[28] However, there is very little evidence about long term effects. Campaigns may be aimed at one facet or multiple risks. For example, diet, weight and exercise are intimately entwined. This may spill over into smoking, alcohol and drug abuse. Health promotion may be at a national, community or individual level. The individual level is usually when a patient is seen in a medical setting, especially general practice. Simply exhorting people to change is not enough. It must be facilitated. Most general practices have antismoking clinics where support, advice and even prescriptions to help withdrawal may be had. The subject has been extensively reviewed by both CKS[29] and NICE.[30] People must be helped to appreciate what is healthy food and that it is not more expensive than their traditional diet. Fun runs are of limited value as they are an isolated event. Changes in diet and exercise must be for life. The individual must find a form of exercise that he can manage and he likes or he will not persevere. Counselling and support for substance abusers must be available. Methadone can give stability to the life of a heroin user[31] and acamprosate can reduce the craving for alcohol[32] but counselling must not be ignored. Long term change In Europe it is usually suggested that inequalities in health are the result of inequalities in income. In the USA they focus on health literacy[33] and suggest that it is inequality in education that is responsible. As income and education tend to be related it is possible that one is a surrogate for the other. Health is worse in those of lower intelligence but this does not account for all the discrepancy.[34]. People from poorer backgrounds are more likely to smoke.[35] Smoking is the main cause of differences in death rates in middle age across socio-economic groups. In men between 35 and 69 years, it accounts for 59% of social class differences in death rates.[36] They are more likely to be obese[37] and this may be linked to the higher incidence of diabetes.[38] Abuse of alcohol is more prevalent as is drug abuse. They are more likely to experience teenage pregnancy[39] and to be involved in accidents.[40] Accidents are a major cause of death and disability in those under 45.[41] They are more common in lower social classes and in males more than females. This is not just due to high risk jobs as both poverty[42] and lower social class[43] are risk factors for children too. There is also a relationship between poverty and poor mental health.[44] However, as poor mental health causes social decline the question of cause and effect arises. Perhaps the most important aspect of long term health improvement is improvement in general education. Health literacy is closely related to general literacy.[45] People of poor health literacy have poor lifestyles, they present late with disease and are poor in compliance with management. Those with poor educational achievement have a dead end job or no job. They have low self esteem and are more likely to abuse drugs and alcohol, to smoke and have a poor diet. Teenage pregnancy is more common in low achievers. Improved education, improved job prospects and improved standard of living are the key to improving health. Bibliography: Social Determinants of Health by Michael Marmot and Richard Wilkinson. Oxford 2005. Promoting Health: A Practical Guide by Linda Ewles and Ina Simnett. Balliere Tindall 2003. Challenging Health Inequalities: From Acheson to Choosing Health (Health Society). Elizabeth Dowler and Nick J. Spencer. University of Bristol 2007. Footnotes: [1] World Health Organisation. WHO definition of Health. http://www.who.int/about/definition/en/print.html [2] Upmy street.com. http://www.upmystreet.com/local/my-neighbours/population/l/Glasgow.html [3] DirectGlasgow.co.uk http://www.directglasgow.co.uk/glasgow-information/glasgow-information.asp [4] Indices of Deprivation 2007. http://www.communities.gov.uk/communities/neighbourhoodrenewal/deprivation/deprivation07/ [5] Scottish Index of Multiple Deprivation. http://www.scotland.gov.uk/Topics/Statistics/SIMD/ [6] The Black Report. http://www.sochealth.co.uk/history/black.htm [7] The Acheson Report. . http://www.archive.official-documents.co.uk/document/doh/ih/contents.htm [8] Tudor Hart J The inverse care law. Lancet 27 Feb 1971. 1(7696):405-12. [9] Department of Health. Search on â€Å"health inequalities†. http://www.dh.gov.uk/en/AdvanceSearchResult/index.htm?searchTerms=health+inequalities [10] WHO. Commission on Social Determinants of Health Final Report. 2008. http://www.who.int/social_determinants/final_report/en/ [11] Office of National Statistics. http://www.statistics.gov.uk/cci/nugget.asp?id=881 [12] Leyland AH, Dundas R, McLoone P, Boddy FA. Inequalities in Health Inequalities in mortality. MRC http://www.inequalitiesinhealth.com/public/index.php?cmd=smartyid=1_len [13] Scottish Government Health Directorates. Coronary heart disease/ stroke task force report. September 2001 http://www.sehd.scot.nhs.uk/publications/cdtf/cdtf-05.htm [14] National Cancer Intelligence Network. News release. 7th October 2008. http://www.ncin.org.uk/press/UKIM1008press.pdf [15] The Scotsman. 10th March 2003. http://news.scotsman.com/obesity/Glasgow-digests-UKs-fattest-city.2409145.jp [16] World Health Organisation. 2008. Cancer: diet and physical activity’s impact. http://www.who.int/dietphysicalactivity/publications/facts/cancer/en/ [17] Leon DA, McCambridge J; Liver cirrhosis mortality rates in Britain from 1950 to 2002: an analysis of routine data. Lancet. 2006 Jan 7;367(9504):52-6. [abstract] http://www.ncbi.nlm.nih.gov/sites/entrez/16399153 [18] Scottish Public Health Observatory. Mental Health: Policy Context. http://www.scotpho.org.uk/home/Healthwell-beinganddisease/MentalHealth/mental_keypolicy.asp [19] British Hypertension Society. Proposed Joint British Societies Cardiovascular Disease. http://www.bhsoc.org/resources/prediction_chart.htm [20] Department of Health. Health Survey for England 2003. Published December 2004. http://www.dh.gov.uk/en/Publicationsandstatistics/Publications/PublicationsStatistics/DH_4098712 [21] Health Promotion. PatientUK. http://www.patient.co.uk/showdoc/16/ [22] Office of National Statistics. Variations persist in life expectancy by social class. October 2007. http://www.statistics.gov.uk/pdfdir/le1007.pdf [23] Lucas P, McIntosh K, Petticrew M, Roberts HM, Shiell A. Financial benefits for child health and well-being in low income or socially disadvantaged families in developed world countries. Cochrane Database of Systematic Reviews 2008, Issue 2. Art. No.: CD006358. http://www.cochrane.org/reviews/en/ab006358.html [24] Leverett M, Ashe M, Gerard S, Jenson J, Woollery T. Tobacco use: the impact of prices. J Law Med Ethics. 2002 Fall;30(3 Suppl):88-95. http://www.ncbi.nlm.nih.gov/pubmed/12508509 [25] Scottish Government. Effective and Cost Effective Measures to Reduce Alcohol Misuse in Scotland: An Update to the Literature Review. 2005. http://www.scotland.gov.uk/Publications/2005/01/20542/50232 [26] Caraher M, Cowburn G. Taxing food: implications for public health nutrition. Public Health Nutr. 2005 Dec;8(8):1242-9. Review. http://www.ncbi.nlm.nih.gov/sites/entrez/16372919 [27] Bala M, Strzeszynski L, Cahill K. Mass media interventions for smoking cessation in adults. Cochrane Database of Systematic Reviews 2008, Issue 1. Art. No.: CD004704. http://www.cochrane.org/reviews/en/ab004704.html [28] Delgado HM, Austin SB. Can media promote responsible sexual behaviors among adolescents and young adults? Curr Opin Pediatr. 2007 Aug;19(4):405-10. Review. http://www.ncbi.nlm.nih.gov/sites/entrez/17630603 [29] CKS Library. Smoking cessation. 2007. http://www.cks.library.nhs.uk/smoking_cessation [30] NICE. Smoking cessation. March 2006 http://www.nice.org.uk/guidance/index.jsp?action=byIDo=11375 [31] Department of Health. Drug misuse and dependence. UK Guidelines on clinical management. http://www.nta.nhs.uk/areas/Clinical_guidance/clinical_guidelines/docs/clinical_guidelines_2007.pdf [32] Kranzler HR, Gage A. Acamprosate efficacy in alcohol-dependent patients: summary of results from three pivotal trials. Am J Addict. 2008 Jan-Feb;17(1):70-6. Review. http://www.ncbi.nlm.nih.gov/sites/entrez /18214726 [33] Committee on Health Literacy, Institute of Medicine, Nielsen-Bohlman LN, Panzer AM, Kindig DA, eds. Health Literacy: A Prescription to End Confusion. Washington DC: The National Academies Press; 2004. [34] Batty GD, Der G, Macintyre S, et al; Does IQ explain socioeconomic inequalities in health? Evidence from a population based cohort study in the west of Scotland.; BMJ. 2006 Mar 11;332(7541):580-4. Epub 2006 Feb 1. [full text] http://www.bmj.com/cgi/content/full/332/7541/580 [35] Jefferis BJ, Power C, Graham H, Manor O. Changing social gradients in cigarette smoking and cessation over two decades of adult follow-up in a British birth cohort. J Public Health (Oxf). 2004 Mar;26(1):13-8. http://www.ncbi.nlm.nih.gov/pubmed/15044567 [36] Jha P, Peto R, Zatonski W, Boreham J, Jarvis MJ, Lopez AD. Social inequalities in male mortality, and in male mortality from smoking: indirect estimation from national death rates in England and Wales, Poland, and North America. Lancet. 2006 Jul 29;368(9533):367-70. http://www.ncbi.nlm.nih.gov/pubmed/11226355 [37] James WPT, Nelson M, Ralph A et al. Socioeconomic determinants of health: the contribution of nutrition to inequalities in health. BMJ 1997;314(7093):1545–1549. http://www.bmj.com/cgi/content/full/314/7093/1545 [38] Office of National Statistics. Prevalence of diagnosed diabetes mellitus in general practice in England and Wales,1994 to 1998. http://www.statistics.gov.uk/CCI/article.asp?ID=1519Pos=1ColRank=1Rank=224 [39] McCulloch A. Teenage childbearing in Great Britain and the spatial concentration of poverty households. J Epidemiol Community Health.2001 Jan;55(1):16-23. http://www.ncbi.nlm.nih.gov/entrez/query.fcgi?cmd=retrievedb=PubMeddopt=Abstractlist_uids=11112946 [40] Khambalia A, Joshi P, Brussoni M, Raina P, Morrongiello B, Macarthur C. Risk factors for unintentional injuries due to falls in children aged 0-6 years: a systematic review. Inj Prev. 2006 Dec;12(6):378-81. Review. http://www.ncbi.nlm.nih.gov/pubmed/17170185 [41] Royal Society for the Prevention of Accidents. General Accident. January 2007. http://www.rospa.org.uk/factsheets/general_accidents.pdf [42] Khambalia A, Joshi P, Brussoni M, Raina P, Morrongiello B, Macarthur C. Risk factors for unintentional injuries due to falls in children aged 0-6 years: a systematic review. Inj Prev. 2006 Dec;12(6):378-81. Review. http://www.ncbi.nlm.nih.gov/pubmed/17170185 [43] Kemp A, Sibert J. Childhood accidents: epidemiology, trends, and prevention. J Accid Emerg Med. 1997 Sep;14(5):316-20. Review. http://www.ncbi.nlm.nih.gov/pubmed/9315935 [44] Payne S. Poverty and Mental Health in the Breadline Britain Survey. 1999. http://www.bris.ac.uk/poverty/pse/99-Pilot/99-Pilot_4.pdf [45] Kutner M, Greenberg E, Jin Y, Paulsen C. The Health Literacy of Americas Adults: Results From the 2003 National Assessment of Adult Literacy (NCES 2006-483). Washington, DC: National Center for Education Statistics, US Department of Education; 2006.

Comparing Arundhati Roy’s The God of Small Things and Chinua Archebe’s

Comparing Arundhati Roy’s The God of Small Things and Chinua Archebe’s Things Fall Apart Literature is an amazing form of expression. A multitude of things can be said so in so many creative ways. Whether the story that is being told is true or fiction, the important thing is how it is told. The structure of a story is what gives it power, strength and the ability to move readers. Arundhati Roy and Chinua Achebe are two very talented authors who express their stories in two very different and unique ways. Although their stories are structurally different they have many similarities regarding class structure, societal issues, moral and family betrayals, and tragedy. The God of Small Things, a novel, by Arundhati Roy unravels the secrets of a family in India. Arundhati Roy uses an intriguing technique to tell the story of Ammu, Rahel, Estha, Sophie Mol, Velutha, Mammachi, Chacko, Margaret Kochamma, and Baby Kochamma. Roy starts the story by in a way paraphrasing all the events that are to occur throughout the story. She then proceeds to tell about the funeral of Sophie Mol and Ammu, Rahel, and Estha’s trip to the police station. She begins the story at the end. The reader does not find out until much later who Sophie Mol is and why Ammu and the twins went to the police station. Roy continues the story by jumping from Rahel and Estha’s childhood to their adulthood. Every chapter jumps from past to present. In every chapter Arundhati Roy answers or creates more questions about her characters lives for the reader. She uses repetition throughout the story to make the reader pay attention, remember, and wonder what she is trying to get across. Roy also uses wonderful metaphors, similes, and figurative language to ... ... one who killed his own son. He did not want to look weak in front of his fellow clan members. Okonkwo suffered internally for what he did. Despite the fact that these novels by Roy and Archebe differ widely in structure, they share many common themes. Both authors had their own special way of getting the story out, yet wanted to show the same things. Class structures, societal issues, moral and family betrayal all play a huge part in the lives of their characters. Many times these themes had terrible consequences and even ended up causing tragedy. These three things had the ability to change history forever. Â   Work Cited: Roy, Arundhati. The God of Small Things. HarperCollins Publishers, Inc. New York. 1997. The Norton Anthology of English Literature. Vol. 2c seventh edition. Archebe, Chinua. Things Fall Apart.

Federal Taxation Essay

D. Dale Bandy is Professor Emeritus in the School of Accounting at the University of Central Florida. He received a B.S. from the University of Tulsa, an M.B.A. from the University of Arkansas, and a Ph.D. from the University of Texas at Austin. He helped to establish the Master of Science in Taxation programs at the University of Central Florida and California State University, Fullerton, where he previously taught. In 1985, he was selected by the California Society of Certified Public Accountants as the Accounting Educator of the year. Professor Bandy has published 8 books and more than 30 articles in accounting and taxation. His articles have appeared in the Journal of Taxation, the Journal of Accountancy, Advances in Taxation, the Tax Adviser, The CPA Journal, Management Accounting, and a number of other journals. N. Allen Ford is the Larry D. Homer/KPMG Peat Marwick Distinguished Teaching Professor of Professional Accounting at the University of Kansas. He received an undergraduate degree from Centenary College in Shreveport, Louisiana, and both the M.B.A. and Ph.D. in Business from the University of Arkansas. He has published over 40 articles related to taxation, financial accounting, and accounting education in journals such as The Accounting Review, The Journal of the American Taxation Association, and The Journal of Taxation. He served as president of the American Taxation Association in 1979–80. Professor Ford has received numerous teaching awards at the college and university levels. In 1993, he received the Byron T. Shutz Award for Distinguished Teaching in Economics and Business. In 1996 he received the Ray M. Sommerfeld Outstanding Tax Educator Award, which is jointly sponsored by the American Taxation Association and Ernst & Young and in 1998 he received the Kansas Society of CPAs Outstanding Education Award. Robert L. Gardner is the Robert J. Smith Professor of Accounting in the School of Accountancy at Brigham Young University (BYU). He received a B.S. and M.B.A. from the University of Utah and a Ph.D. from the University of Texas at Austin. He has authored or coauthored two books and over 25 articles in journals such as The Tax Advisor, Journal of Corporate Taxation, Journal of Real Estate Taxation, Journal of Accounting Education, Journal of Taxation of S Corporations, and the International Tax Journal. Professor Gardner has received several teaching awards. In 2001, he received the Outstanding Faculty Award in the Marriott School of Management at BYU. He has served on the Board of Trustees of the American Taxation Association and served as President of the ATA in 1999–2000. Richard J. Joseph is the Provost of Hult International Business School in Cambridge, Massachusetts. He is a current member of the Hult Accounting Faculty and a former member of the tax faculty of The University of Texas at Austin. A graduate magna cum laude of Harvard College (B.A.), Oxford University (M.Litt.), and The University of Texas at Austin School of Law (J.D.), he has taught individual, corporate, international, state and local taxation, tax research methods, and the fundamentals of financial and managerial accounting. Before embarking on his academic career, Provost Joseph worked as an investment banker and securities trader on Wall Street and as a mergers and acquisitions lawyer in Texas. He is co-editor of the Oxford Handbook on Mergers and Acquisitions and has written numerous commentaries in the Financial Times, The Christian Science Monitor, Tax Notes, and Tax Notes International. His book, The Origins of the American Income Tax, explores the original intent, rationale, and effect of the early American income tax. LeAnn Luna is an Associate Professor of Accounting at the University of Tennessee. She is a C.P.A. and holds an undergraduate degree from Southern Methodist University, a M.T. from th e University of Denver College of Law, and a Ph.D. from the University of Tennessee. She has taught introductory taxation, corporate and partnership taxation, tax research, and professional standards. Professor Luna also holds a joint appointment with the Center for Business and Economic Research at the University of Tennessee, where she interacts frequently with state policymakers on a variety of policy related issues. She has published articles in the National Tax Journal, The Journal of the American Taxation Association, Tax Adviser, State Tax Notes, and a number of other journals. xii About the Authors ââ€" ¼ Individuals xiii Timothy J. Rupert is a Professor and the Golemme Administrative Chair in the College of Business Administration at Northeastern University. He received his B.S. in Accounting and his Master of Taxation from the University of Akron. He also earned his Ph.D. from Penn State University. Professor Rupert’s research has been published in such journals as The Journal of the American Taxation Association, Behavioral Research in Accounting, Advances in Taxation, Applied Cognitive Psychology, Advances in Accounting Education and Journal of Accounting Education. He is currently the co-editor of Advances in Accounting Education. In 2010, he received the Outstanding Educator Award from the Massachusetts Society of CPAs. He has also received the University’s Excellence in Teaching Award and the College of Business Administration’s Best Teacher of the Year award multiple times. He is active in the American Accounting Association and the American Taxation Association (ATA) and has served as the vice president and secretary of the ATA. Charlene Henderson is a member of the faculty in the Adkerson School of Accountancy at Mississippi State University. She earned her undergraduate and graduate degrees in accounting at Mississippi State University. After working in public and private accounting, she completed the doctoral program at Arizona State University. Her teaching and research interests include both tax and financial accounting. Her research has appeared in several journals, including Journal of the American Taxation Association, Journal of Accounting Auditing and Finance, and Journal of Business Finance and Accounting. Michael S. Schadewald, Ph.D., CPA, is on the faculty of the University of WisconsinMilwaukee where he teaches graduate and undergraduate courses in business taxation. A graduate of the University of Minnesota, Professor Schadewald is a co-author of several books on multistate and international taxation and has published more than 40 articles in academic and professional journals, including The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, The Journal of the American Taxation Association, CPA Journal, Journal of Taxation, and The Tax Adviser. Professor Schadewald also has served on the editorial boards of The Journal of the American Taxation Association, Journal of State Taxation, International Tax Journal, The International Journal of Accounting, Issues in Accounting Education, and Journal of Accounting Education. PR E F A C E Why is the Pope/Anderson series the best choice for you and your students? The Pope/Anderson 2013 Series in Federal Taxation is appropriate for use in any first course in federal taxation, and comes in a choice of three volumes: Federal Taxation 2013: Individuals Federal Taxation 2013: Corporations, Partnerships, Estates & Trusts (the companion book to Individuals) Federal Taxation 2013: Comprehensive (includes 29 chapters; 14 chapters from Individuals and 15 chapters from Corporations) ** For a customized edition of any of the chapters for these texts, contact your Pearson representative and they can create a custom text for you. †¢ The Corporations, Partnerships, Estates & Trusts and Comprehensive volumes contain three comprehensive tax return problems whose data change with each edition, thereby keeping the problems fresh. Problem C:3-66 contains the comprehensive corporate tax return, Problem C:9-58 contains the comprehensive partnership tax return, and Problem C:11-64 contains the comprehensive S corporation tax return, which is based on the same facts as Problem C:9-58 so that students can compare the returns for these two entities. †¢ The Corporations, Partnerships, Estates & Trusts and Comprehensive volumes contain sections called Financial Statement Implications, which discuss the implications of Accounting Standards Codification (ASC) 740. The main discussion of accounting for income taxes appears in Chapter C:3. The financial statement implications of other transactions appear in Chapters C:5, C:7, C:8, and C:16 (Corporations volume only). We want to stress that all entities are covered in the Individuals volume although the treatment is often briefer than in the Corporations and Comprehensive volumes. The Individuals volume, therefore, is appropriate for colleges and universities that req uire only one semester of taxation as well as those that require more than one semester of taxation. Further, this volume adapts the suggestions of the Model Tax Curriculum as promulgated by the American Institute of Certified Public Accountants. What’s New to this Edition? Individuals †¢ Complete integration of the new laws contained in the Temporary Payroll Tax Cut Continuation Act of 2011. †¢ Complete updating of all significant court cases and IRS rulings and procedures during 2011. †¢ Discussion of the extension of many itemized deductions through 2011 or 2012. †¢ Discussion of all sunset provisions applicable after December 31, 2011 and December 31, 2012. †¢ All tax rates schedules have been updated to reflect the rates and inflation adjustments for 2012. †¢ Thorough revision and update of all homework questions and problems. †¢ Whenever new updates become available, they will be accessible via MyAccountingLab. Corporations †¢ The comprehensive corporate tax return, Problem C:3-66, has all new numbers for the 2011 forms. †¢ The comprehensive partnership tax return, Problem C:9-58, has all new numbers for the 2011 forms. †¢ The comprehensive S corporation tax return, Problem C:11-64, has all new numbers for the 2011 forms. †¢ Changes affecting 2012 tax law, including inflation adjustments, have been incorporated into the text where appropriate. †¢ All tax rate schedules have been updated to reflect the rates and inflation adjustments for 2012. †¢ Whenever new updates become available, they will be accessible via MyAccountingLab. Preface ââ€" ¼ Individuals xv MyAccountingLab ® is web-based, tutorial and assessment software for accounting that not only gives students more â€Å"I Get It† moments, but gives instructors the flexibility to make technology an integral part of their course. It also is an excellent supplementary resource for students. To register, go to http://pearsonmylabandmastering.com. For Instructors MyAccountingLab provides instructors with a rich and flexible set of course materials, along with course-management tools that make it easy to deliver all or a portion of your course online. †¢ Powerful Homework and Test Manager Create, import, and manage online homework and media assignments, quizzes, and tests. Create assignments from online questions directly correlated to this and other textbooks. Homework questions include â€Å"Help Me Solve This† guided solutions to help students understand and master concepts. You can choose from a wide range of assignment options, including time limits, proctoring, and maximum number of attempts allowed. In addition, you can create your own questions—or copy and edit ours—to customize your students’ learning path. †¢ Comprehensive Gradebook Tracking MyAccountingLab’s online gradebook automatically tracks your students’ results on tests, homework, and tutorials and gives you control over managing results and calculating grades. All MyAccountingLab grades can be exported to a spreadsheet program, such as Microsoft ® Excel. The MyAccountingLab Gradebook provides a number of student data views and gives you the flexibility to weight assignments, select which attempts to include when calculating scores, and omit or delete results for individual assignments. †¢ Department-Wide Solutions Get help managing multiple sections and working with Teaching Assistants using MyAccountingLab Coordinator Courses. After your MyAccountingLab course is set up, it can be copied to create sections or â€Å"member courses.† Changes to the Coordinator Course flow down to all members, so changes only need to be made once. We will add the most current tax information to MyAccountingLab as it becomes available. For Students MyAccountingLab provides students with a personalized interactive learning environment, where they can learn at their own pace and measure their progress. †¢ Interactive Tutorial Exercises MyAccountingLab’s homework and practice questions are correlated to the textbook, and â€Å"similar to† versions regenerate algorithmically to give students unlimited opportunity for practice and mastery. Questions offer helpful feedback when students enter incorrect answers, and they include â€Å"Help Me Solve This† guided solutions as well as other learning aids for extra help when students need it. †¢ Study Plan for Self-Paced Learning MyAccountingLab’s study plan helps students monitor their own progress, letting them see at a glance exactly which topics they need to practice. MyAccountingLab generates a personalized study plan for each student based on his or her test results, and the study plan links directly to interactive, tutorial exercises for topics the student hasn’t yet mastered. Students can regenerate these exercises with new values for unlimited practice, and the exercises include guided solutions and multimedia learning aids to give students the extra help they need. View a guided tour of MyAccountingLab at http://www.myaccountinglab.com/support/tours. xvi Individuals ââ€" ¼ Preface Strong Pedagogical Aids †¢ Appropriate blend of technical content of the tax law with a high level of readability for students. †¢ Focused on enabling students to apply tax principles within the chapter to real-life situations. What Would You Do in This Situation? Unique to the Pope/Anderson series, these boxes place students in a decision-making role. The boxes include many current controversies that are as yet unresolved or are currently being considered by the courts. These boxes make extensive use of Ethical Material as they represent choices that may put the practitioner at odds with the client. Stop & Think These â€Å"speed bumps† encourage students to pause and apply what they have just learned. Solutions for each issue are provided in the box. Ethical Point These comments provide the ethical implications of material discussed in the adjoining text. Apply what they have just learned. Tax Strategy Tip These comments suggest tax planning ideas related to material in the adjoining text. Program Components Materials for the instructor may be accessed at the Instructor’s Resource Center (IRC) online, located at www.pearsonhighered.com/phtax or within the Instructor Resource section of MyAccountingLab. You may contact your Pearson representative for assistance with the registration process. †¢ TaxACT 2011 Software: Available on CD to be packaged with Individuals and Comprehensive Texts: This user-friendly tax preparation program includes more than 80 tax forms, schedules, and worksheets. TaxACT calculates returns and alerts the user to possible errors or entries. †¢ Instructor’s Resource Manual: Contains sample syllabi, instructor outlines, and information regarding problem areas for students. It also contains solutions to the tax form/tax return preparation problems. In addition to being available electronically on the IRC online, it also is available in hardcopy. †¢ Solutions Manual: Contains solutions to discussion questions, problems, and comprehensive and tax strategy problems. It also contains all solutions to the case study problems, research problems, and â€Å"What Would You Do in This Situation?† boxes. In addition to being available electronically on the IRC online, it is also available in hardcopy. †¢ Test Item File: Offers a wealth of true/false, multiple-choice, and calculative problems. A computerized program is available to adopters. †¢ PowerPoint Slides: Include over 300 full-color electronic transparencies available for Individuals and Corporations. Acknowledgments Adopters will notice that John L. Kramer’s name does not appear on the 2013 edition as he has officially retired from the textbook. Jack was one of the founders and original editors of the Prentice-Hall Federal Taxation series, and the current editors and authors wish to thank him for his outstanding contributions over the years to this textbook and to tax education in general. Our policy is to provide annual editions and to prepare timely updated supplements when major tax revisions occur. We are most appreciative of the suggestions made by outside reviewers because these extensive review procedures have been valuable to the authors and editors during the revision process. We also are grateful to the various graduate assistants, doctoral students, and colleagues who have reviewed the text and supplementary materials and checked solutions to maintain a high level of technical accuracy. In particular, we would like to acknowledge the following colleagues who assisted in the preparation of supplemental materials for this text: Ann Burstein Cohen SUNY at Buffalo Caroline Strobel University of South Carolina Craig J. Langstraat University of Memphis Kate Demarest Carroll Community College Richard Newmark University of Northern Colorado In addition, we want to thank Myron S. Scholes, Mark A. Wolfson, Merle Erickson, Edward L. Maydew, and Terry Shevlin for allowing us to use the model discussed in their text, Taxes and Business Strategy: A Planning Approach, as the basis for material in Chapter I:18. Please send any comments to Kenneth E. Anderson or Thomas R. Pope. TAX RATE SCHEDULES INDIVIDUAL TAXPAYERS Single [ §1(c)]: If taxable income is: The tax is: Not over $8,700 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $8,700 but not over $35,350 . . . . . . . . . . . . . . . . . $870.00, plus 15% of the excess over $8,700. Over $35,350 but not over $85,650 . . . . . . . . . . . . . . . . $4,867.50, plus 25% of the excess over $35,350. Over $85,650 but not over $178,650 . . . . . . . . . . . . . . . $17,442.50, plus 28% of the excess over $85,650. Over $178,650 but not over $388,350 . . . . . . . . . . . . . . $43,482.50, plus 33% of the excess over $178,650. Over $388,350 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $112,683.50, plus 35% of the excess over $388,350. Head of Household [ §1(b)]: If taxable income is: The tax is: Not over $12,400 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $12,400 but not over $47,350 . . . . . . . . . . . . . . . . $1,240.00, plus 15% of the exce ss over $12,400. Over $47,350 but not over $122,300 . . . . . . . . . . . . . . . $6,482.50, plus 25% of the excess over $47,350. Over $122,300 but not over $198,050 . . . . . . . . . . . . . . $25,220.00, plus 28% of the excess over $122,300. Over $198,050 but not over $388,350 . . . . . . . . . . . . . . $46,430.00, plus 33% of the excess over $198,050. Over $388,350 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $109,229.00, plus 35% of the excess over $388,350. Married, Filing Joint and Surviving Spouse [ §1(a)]: If taxable income is: The tax is: Not over $17,400 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $17,400 but not over $70,700 . . . . . . . . . . . . . . . . $1,740.00, plus 15% of the excess over $17,400. Over $70,700 but not over $142,700 . . . . . . . . . . . . . . . $9,735.00, plus 25% of the excess over $70,700. Over $142,700 but not over $217,450 . . . . . . . . . . . . . . $27,735.00, plus 28% of the excess over $142,700. Over $217,450 but not over $388,350 . . . . . . . . . . . . . . $48,665.00, plus 33% of the excess over $217,450. Over $388,350 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $105,062.00, plus 35% of the excess over $388,350. Married, Filing Separate [ §1(d)]: If taxable income is: The tax is: Not over $8,700 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $8,700 but not over $35,350 . . . . . . . . . . . . . . . . . $870.00, plus 15% of the excess over $8,700. Over $35,350 but not over $71,350 . . . . . . . . . . . . . . . . $4,867.50, plus 25% of the excess over $35,350. Over $71,350 but not over $108,725 . . . . . . . . . . . . . . . $13,867.50, plus 28% of the excess over $71,350. Over $108,725 but not over $194,175 . . . . . . . . . . . . . . $24,332.50, plus 33% of the excess over $108,725. Over $194,175 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $52,531.00, plus 35% of the excess over $194,175.

Delhi Metro - 1656 Words

Synopsis of Shakespeare 4 Kidz MACBETH Rumbling Thunder sets the mood for the opening of the show. Three figures emerge from the shadows. They are three Witches – or Weird Sisters – foretellers of the future (The Opening). They look forward to meeting Macbeth. At King Duncan’s camp near Forres, a wounded sergeant tells of Macbeth’s heroics in battles against Macdonald and the rebels, while Ross reports that King Sweno of Norway and the traitorous Thane of Cawdor have also been defeated by Macbeth. The witches wait on the Blasted Heath (Weird Sisters), and meet up with Macbeth and a fellow warrior, Banquo, as they return to Duncan’s camp. They hail Macbeth and Banquo with three prophecies, then disappear into the air. Macbeth is already†¦show more content†¦They cut down branches to hide the size of their army. Macbeth hears that his wife has died, and realises that life is short, and there’s nothing anyone can do to control it. He prepares for battle. Although two of the witches latest warnings appear to have come true, Macbeth still believes he is invincible as â€Å"no man born of a woman can harm him†. He is horrified to hear Macduff declare he wasn’t born in the usual way but by a Caes arean birth. In the final duel to the death Macbeth is killed by Macduff (The Final Battle). Malcolm is declared King, as everyone looks forward to a brighter future for Scotland (From Today). Macbeth - Macbeth is a Scottish general and the thane of Glamis who is led to wicked thoughts by the prophecies of the three witches, especially after their prophecy that he will be made thane of Cawdor comes true. Macbeth is a brave soldier and a powerful man, but he is not a virtuous one. He is easily tempted into murder to fulfill his ambitions to the throne, and once he commits his first crime and is crowned King of Scotland, he embarks on further atrocities with increasing ease. Ultimately, Macbeth proves himself better suited to the battlefield than to political intrigue, because he lacks the skills necessary to rule without being a tyrant. His response to every problem is violence and murder. Unlike Shakespeare’s great villains, such as Iago inOthello and Richard III inShow MoreRelatedDelhi Metro6192 Words   |  25 PagesEXECUTIVE SUMMARY Objective: To study the financial aspects of Delhi Metro Rail Corporation. Rationale: Metro rail service in Delhi has come as a much awaited gift for the people of Delhi, which has indeed changed the transport facility of the city. It has become the life line of Delhi as people are dependent on Delhi Metro for commuting to different places within the city. Delhi Metro Project has been recognized all over the world for its specialty in terms of a hi-tech rail, better equippedRead MoreThe Delhi Metro Project Management1238 Words   |  5 Pages. The Delhi metro project is an exemplary tale of the way a project of that magnitude was handled. It’s the best project management carried out for a Govt. sector project, in India, which was completed in time and within the budget. The first step in the project management of any project is to constitute a project team. And DMRC did it exactly the way it was required. THE TEAM (During phase 1and Phase2) Chairman- Ramachandran 1. Managing Director – Dr. E. Sreedharan 2. Total No. of Directors -Read MoreReport On Delhi Metro Rail Corporation Ltd3224 Words   |  13 Pages Industrial Training Report DELHI METRO RAIL CORPORATION LTD. SUBMITTED BY: Akanksha Rawat 7MAE5Y ASET, Amity University ACKNOWLEDGEMENT It is indeed a great pleasure for me to present this Summer Training Report on Delhi Metro Rail Corporation as a part of the curriculum of the B.TECH Mechanical and Automation Engineering I take this golden opportunity to thank all my mentors at DMRC who with their support And venerated guidance made this training a realRead MoreA Brief Note On The Population Of Noida1413 Words   |  6 Pages POPULATION OF NOIDA: RIDERSHIP AT VARIOUS METRO STATIONS THE PIE CHART IS REPRESENTING THE NUMBER OF PASSENGERS USING THE PARTICULAR METRO STATION PER DAY Ridership of different metro Stations per month SECTOR 18 – 22974 BOTANICAL GARDEN - 22000-25000 (Approx.) NOIDA CITY CENTER - 25000 (Approx.) FUTURE PROJECTIONS According to UN Asia Pacific Human Development New Delhi is going to be largest city in terms of population with 26 million by the year 2020 followed by TOKYO atRead MoreStakeholder Analysis Of Delhi s Odd Even Policy1510 Words   |  7 Pagespolicy has directly or indirectly impacted a wide variety of people especially those living in Delhi. Due to the complexity of the demographic structure and transportation system in Delhi, this experiment has drew intense attentions from the public and brought pressure to the government. The citizens in Delhi were highly impacted by this drastic measure. Meanwhile, the high court in Delhi and the Delhi government played the key roles in determining and implementing the policy. It is crucial to understandRead MoreNon Teaching Credit Course Report2315 Words   |  10 Pagesthe housing prices and rentals in Noida. INDEX 1. INTRODUCTION 2. DELHI NCR REGION 2.1. Counter magnet town 2.2. map showing map of NCR region 3. NOIDA 4. DELHI NCR REAL ESTATE MARKET 5. Factors that must be seen while choosing a site 6. MASTER PLAN OF NOIDA 7. NOIDA SECTOR 50 8. NOIDA SECOR 51 9. BRIEF SUMMARY OF THE PROJECT 10. OBSERVATION 11. RESULT 12. CONCLUSION 13. SUGGESTION 14. ANNEXURE INTRODUCTION DELHI NCR REGION- The National Capital Region (NCR) in India is a unique exampleRead MoreSip Report on Real Estate Company10410 Words   |  42 PagesCOMPETITOR ANALYSIS UNDERSTANDING THE PRODUCT AT Earth Infrastructures Ltd: Earth infrastructure Ltd. is the fastest growing company in the Real Estate Sector. In the time span of only two years, the company has launched its Six Projects in Delhi- NCR region. The Six Projects are:- 1. Earth Tech One 2. Earth Towne 3. Earth Sapphire Court 4. Earth Copia I 5. Earth Copia II 6. Earth Iconic But my task was to deal only in Earth Tech One and Earth Towne that’s why I’m only focusing onRead MoreHow To A Visit To Delhi Essay806 Words   |  4 PagesFrance from Delhi Delhi – The Capital city as well as the party hub of India. The city is connected to all the major cities of India as well as the world. If you are looking for a wonderful trip, be prepared for a welcoming ride to the heart of India. The city which is ready to party the entire night is also known for its rich past. This is one such place in India where the past and the present blend together. It was the British who moved their capital from Calcutta – now Kolkata – to Delhi. And everRead MoreMarketing and Spring Rolls12893 Words   |  52 Pageseat†/†Ready-to-cook† Food supplier Daloon. The final goal of the market development, thus strategy of growing, is entering the entire market of India but due to expected high cultural, macro and micro environmental differences, we will mainly deal with the market of Delhi. In the marketing part of the report you will find a definition of the market Daloon is inserted market segmentation and recommendations about relevant target groups. In the end of the marketing analysis you are going to find our suggestions and recommendationsRead MoreArticle on Best Hotels in New Delhi - Hotels in Connaught Place - Delhi Business600 Words   |  3 PagesArticle on Best Hotels in New Delhi - Hotels in Connaught Place - Delhi Business Hotels http://www.hotelconnaught.com/ Best Hotels in New Delhi – Stay, Delight, Revisit Delhi is the powerful capital city of India that is frequented by travelers all through the year. People from various parts of the planet keep visiting the metropolis for various reasons. No matter, what the underlying cause of visiting Delhi is, travelers keep looking for the ultimate hotel deal that make their stay more worthwhile