The Emergence Of Human Immunodeficiency Virus - 1971 Words

INTRODUCTION The emergence of Human Immunodeficiency Virus (HIV) in the past three decades has presented the most severe challenge to governments, the health workforce and society at large. According to Park (2007), HIV/AIDS is regarded as the major health crisis of the twenty first century and one of the most dreadful epidemics in human history. The severity of the epidemic has led to implementation of various interventions in different parts of the world especially in the most affected regions, all aiming to reduce its spread and save the lives of already infected people. In light of this, PEPFAR has been actively engaged in the fight against HIV/AIDS through provision of free antiretroviral therapy (ART) for people living with HIV/AIDS (PLWHA) who need this. In order to understand the impact of the PEPFAR HIV program on the Nigerian health system, this essay utilizes the WHO health system framework (2007) WHO HEALTH SYSTEM FRAMEWORK OVERVIEWS WHO (2000,p.xi) states that â€Å"a health system comprises all the organizations, institutions and resources that are devoted to producing health actions.† The WHO Health system framework is a single framework with six building blocks. The main aim of this framework is to give a clear understanding of what a health system is and what constitutes health systems strengthening. It defines a distinct number of ‘building blocks’ these include service delivery, health workforce, Information, medical products, vaccines andShow MoreRelatedUnderstanding The Evolution, Life History, And Aids, Acquired Immunodeficiency Syndrome868 Words   |  4 PagesEbola and HIV Ebola, and AIDS, Acquired Immunodeficiency Syndrome, are both dangerous zoonotic diseases that originated in Sub-Saharan Africa. AIDS, the result of HIV, human immunodeficiency virus, has been an ongoing pandemic for decades. Meanwhile, the first Ebola case was recognized in the 1976 and has incurred severe sporadic outbreaks but has been controlled (Rajak, 2015). While both rapidly mutating RNA viruses, several key factors have allowed AIDS, to become a worldwide pandemic while EbolaRead MoreThe Human Immunodeficiency Virus ( Aids )1765 Words   |  8 PagesThe Human Immunodeficiency Virus Degie Gelaw American Sentinel University The Human Immunodeficiency Virus Emerging and re-emerging infectious diseases are public health threats that require comprehensive, organized, and evidence-based control and prevention programs. The National Academies of Sciences, Engineering, and Medicine formerly known as the Institute of Medicine (IOM) appointed a 19-member multidisciplinary expert council to study the emergence of microbial threats to health and publishedRead MoreHuman Immunodeficiency Virus Infection And Acquired Immune Deficiency Syndrome ( Hiv / Aids )898 Words   |  4 Pages Pathogenic Agent Identified Human immunodeficiency virus infection and acquired immune deficiency syndrome (HIV/AIDS) Virus after the infection of the human immunodeficiency virus (HIV), the immune system is damaged so the body become targets of many opportunistic diseases, which called syndrome, rather than just a type of disease. [1] History of Pathogenic Agent The clinical of AIDS was first observed by the US Centers for Disease Control and Prevention in 1981. [2] The region most recent outbreakRead MoreThe Human Immunodeficiency Virus Type 1 Essay1065 Words   |  5 Pages1.1 The human immunodeficiency virus The human immunodeficiency virus type 1 (HIV) is the causative agent of the acquired immunodeficiency syndrome (AIDS). AIDS is characterized by a severely compromised immune system and the occurrence of life-threatening opportunistic infections. The first cases of AIDS were documented in 1981 and the isolation of HIV from a patient was described two years later.1,2 Since then, HIV/AIDS has evolved into a global pandemic. According to a report from the Joint UnitedRead MoreBiological Compounds Of Marine Organisms Essay1364 Words   |  6 PagesBiologically active compounds found in marine organisms have been extremely useful when combating again human immunodeficiency virus. One compound in particular which is found in sponges, Papuamide A, has been reported to have cytoprotective activity against HIV-1 in-vitro. There are many other representatives that can be found in the same class as Papuamide A; however, due to the slight change in their structure, the way they effect HIV is dif ferent. Papuamide A exhibits a potent inhibitory effectRead MoreHiv, The Human Immunodeficiency Virus1108 Words   |  5 Pages HIV, the Human Immunodeficiency Virus, was first discovered by CDC in 1981 [3], then described as HTLV-III in 1983 and was later changed into its current name. Ever since its emergence, this virus has caused millions of infections throughout the world, with most of the cases originating in the African region [1]. This retrovirus has made it difficult in the past for scientists to treat it since it changes its RNA once inside the cell to DNA, through the enzyme reverse transcriptase, and keeps changingRead MoreAids : A Relatively New Disease1743 Words   |  7 PagesAfrica. The virus has no regards of social status or race. Usually the ones who suffer the most are the poor and the minorities. The poor living conditions, lack of sanitation , sexual habits of the population and the ineffective government efforts up to 1994 exacerbated the problem. Curbing the spread of HIV has been a major goal since its emergence of the disease in 1981 in the sub Saharan Africa (http://www.unaids.org) . There are two viral strains that cause Acquired immunodeficiency syndromeRead MoreInfluenza Critical Analysis740 Words   |  3 PagesCritical Evaluation of the Effectiveness of Emergency Planning for an Influenza Outbreak in the UK 1. Introduction Notable for being the cause of some of history’s most infamous pandemics, the influenza virus was, until the emergence of the Human Immunodeficiency Virus (HIV) several decades ago, the virus that was the most studied of all viruses (Potter, 2001). Furthermore, in 2015 the National Risk Register classified an influenza pandemic as the greatest risk to the security of the United Kingdom (UK)Read MoreAntimicrobial Resistance, Resistant Nosocomial Pathogens and Molecular Diagnosis of Emerging Infectious Diseases1624 Words   |  7 Pagesthis was first realised when Louis Pasteur discovered microbes contaminated wine, causing it to go sour. He wondered how microbes affected humans; however it was Robert Koch that linked the contamination of microbes to the cause of infectious diseases. Between them they discovered and identified many of the microbes that caused diseases. Bacteria, Fungi, Virus and protozoan are all agents that cause infectious diseases. Infectious diseases can be asymptomatic for a long period of time before symptomsRead MoreHiv : A Modern Atlantian Epidemic1600 Words   |  7 PagesHIV: A Modern Atlantian Epidemic HIV, or human immunodeficiency virus, is a global issue that is classified as a pandemic by the CDC and WHO, however an epidemic is on the rise at an alarming rate in Atlanta, Georgia. This cluster in downtown Atlanta is being contributed to several factors, including poverty, a greater percentage of African-American residents and behaviors that increase the risk of HIV, including unsafe gay sex and injection drug use. Approximately half of newly diagnosed HIV patients

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The Decline of Honeybees Implications, Causes, and Responses

The lives of humans and honeybees have been intertwined for millennia. For at least 8,000 years, humans have sought honey for applications in disciplines ranging from medicine to the culinary arts. But while humans love honey, honeybees provide a much more valuable service: pollination. As the world’s most prolific pollinator, honeybees are essential to the reproduction of many plant species, which in turn benefits other animals and plants. In fact, humans heavily rely on honeybees to pollinate our own food source, a service that is worth billions of dollars a year. Unfortunately, the honeybee population is in a severe and prolonged decline, often in the form of colony collapse disorder, in which entire colonies are seemingly abandoned by†¦show more content†¦However, many countries are not so fortunate. Ssenoga (2014) wrote, In Uganda, honey bees provide pollination services to such crops as coffee, cotton, beans, peas, mango, citrus, avocado, tomatoes, passion fruits, apples, soya beans, water melons, and several others. Any collapse in the services will have detrimental effects to the livelihoods of the 65.5 percent of rural farmers, who also depend on agriculture for food security. In 2013, nearly half of Ugandans were food energy deficient, 5% suffered from extremely unbalanced diets, and 33% of Ugandan children were stunted (World Food Programme, 2013). In countries like Uganda, which is relatively well-off in comparison to many other African nations, a honeybee shortage resulting in decreased food production could mean starvation for many people. Colony Collapse Disorder The current downward trend in honeybee populations has been punctuated by wide occurrences of colony collapse disorder (CCD). This is not a new phenomenon; the first recorded incident occurred in 1869. Since that time, there have been occurrences of CCD in locations as diverse as Oregon, Australia, and Great Britain, to name a few. In instances of colony collapse disorder, the colony is almost completely absent of adult bees, and there are few if anyShow MoreRelatedDeformed Wing Virus Of Honeybees1698 Words   |  7 PagesFannon – Week 7 Report PhD Project Title: Deformed Wing Virus of Honeybees Supervisor: Prof. David Evans, School of Life Sciences, University of Warwick. Background. Insect pollinators play a vital role in the majority of terrestrial ecosystems and the survival and productivity of many wild and agricultural plants depends upon successful pollination by insects [1,2]. In a 2005 assessment of the potential impact of pollinator decline, it was estimated that the total economic value of insect pollinationRead MoreAgriculture Is An Essential Component That Supports The Lives Of Many Individuals Essay1816 Words   |  8 Pagesresult this paper seeks to demonstrate that, Monstanto’s drive for economic gain has resulted in the creation of genetically modified organisms, which has diminished aspects of food sovereignty within agricultural systems. This has resulted in implications surrounding humans working against nature, potential harm to human health as well as rejecting the values of other farmers/ food providers. In relation to humans working against nature research has demonstrated that Monsanto’s GM crops have causedRead More50 Harm ful Effects of Genetically Modified (Gm) Foods14312 Words   |  58 Pagesmatchmaker and inviting two people to a dinner party, to meet and see if they are compatible. This differs essentially from forcing their meeting and union or a violent date rape. The former act may be divine, and the latter considered criminal. The implication is that biotechnology involves vital moral issues in regard to the whole of life in nature. With biotechnology, roses are no longer crossed with just roses. They are mated with pigs, tomatoes with oak trees, fish with asses, butterflies with worms

Essay on Comparison of Taoism and Confucianism - 1153 Words

Confucianism and Taoism have contrasting views on both religion and politics. However, they stem from a similar goal and have similar beliefs. Confucianism is mainly centered around virtue and ethics as a means to an ordered society and believes that an ordered society is what people should strive for. Taoism, on the other hand, focuses on the individual life in relation to the Tao, or way of nature. Both are considered philosophies and not religions and acknowledge a path that a person should follow in life. However, they take opposing views not only on religion and politics, but also on the persons responsibilities. Confucianism is based on the teachings of Confucius (also known as Kongzi). In these teachings Confucius talks†¦show more content†¦This is greatly illustrated in the book Monkey where the Monkey King mentions his desire to live forever at numerous points. The Taoist philosophy is based on the teachings of Laozi and seems to have a more religious flow to it . Where as Confucian writings focus on the government and social order. Confucius believed that if a person behaved properly, then their family would follow suit, then their neighborhood, their city, and in time the whole country. The basis for a good system of government was the ideal Confucius family. Confucius talked about the 5 relations. They are emperor/subject, parent/child, husband/wife, older sibling/young sibling, friend/friend; all of which (with the exception of friend/friend) were based on the parent/child relationship. A large part of Confucianism is filial piety. The Superior Man, according to Confucian beliefs, is not only virtuous because of his actions but because of his attitude as well. This is why the Confucian belief that should the government behave in such a way the whole country will see this good and follow it. Unlike the Confucians, who actively tried to change the political system, Taoists pursue wuwei (nonaction) in living. According to the Tao Te Ching, by not acting one is not doing any harm which is the result of surrendering to the Tao. By doing such, one no longer has a corrupt nature and is moral and perfect human. If a person is in harmony with the Tao they are also in harmony with allShow MoreRelatedSimilarities Between Confucianism And Taoism902 Words   |  4 PagesThe religions, Confucianism and Taoism, both originate from indigenous Chinese beliefs and practices. Although they come from the same area in the world, they have several differences alongside their similarities. Additionally, they both are influenced by the Tao; however, they have different meanings behind the concept. Taoism can be summed up as appreciating all that is natural; whereas Confucianism is ideal society model created through a lifetime of relationship dedication. Neither of theseRead More Chinese Shih Poetry And Philosophy Essay1118 Words   |  5 Pagesmajor schools of ancient Chinese thought; Taoism and Confucianism. Poets such as Tu Fu and Po Chà ¼-i expressed the ideas of Taoism and Confucianism, respectively, while their fellow poet T’ao Ch’ien expressed both, through their poetry. nbsp;nbsp;nbsp;nbsp;nbsp;Confucianism is based on the ideas of Confucius, the man who gave the school of thought its name. The main goal of Confucianists was to return a gentlemanly society to China. The core of Confucianism concerned social structure. Confucius taughtRead MoreThe Influence of Accessibility: A Comparison of the Views of Lao-Tzu and Confucius1610 Words   |  6 PagesThe Influence of Accessibility A comparison between Lao Tzu and Confucius, as well as that between the respective philosophies each of these individuals is believed to have propounded, is fairly natural and, in certain respects, fairly inevitable. Both scholars were believed to have existed during the same time period, from approximately the seventh through the fourth centuries B.C.E. (although it should be noted that there is an overwhelming body of evidence that indicates that Lao Tzu may notRead MoreChristianity and Hinduism950 Words   |  4 PagesFather, Son, and Holy Spirit all in the same body. Christians also follow the belief that Jesus is God sent in form as a human messiah who was sent to save the world. Comparatively the major Asian religions such as Hinduism, Buddhism, Daoism, and Confucianism hold a vast array of beliefs and values that typically incorporate more than one god. Not only that, but each of the main Asian religion/philosophies were formed before Christianity, by at least 500 years. Hinduism formed around 2000 BCE andRead MoreThe Religion Of Chin Economic Political And Social Aspects Of Chinese Society1161 Words   |  5 PagesFrom Buddhism to Christianity, China has experienced a wide variety of religions. As of the year 1964, China has been mainly populated by the religion of Confucianism and also the religion of Taoism. Even though these religions differ greatly from Christianity they thrive in China because the communists rule in china suppresses Christian beliefs. The book â€Å"The Religion of China† states how the book is set up. It states â€Å"The three parts into which the book is divided show a clear logical unity inRead MoreMajor Differencies Between Eastern and Western Philosophies as the Basis for Adult Education1037 Words   |  5 PagesDifferences between the philosophies of the east and west Western philosophy has its roots in Athens, Rome and Judeo ­Christianity while Eastern philosophy is derived from Confucianism, Taoism and Mahayana Buddhism. As Greek and Latin are to Western civilisation, so classical Chinese is to East Asian civilisation. I will focus on four major differences between Eastern and Western philosophies. 1. Western Individualism and Eastern Collectivism In the Greco‑Roman tradition, the image of PrometheusRead More The ?Way? As Seen In Taoism And Confucianism Essay944 Words   |  4 Pagesnbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;Taoism and Confucianism are both very complex and important religions of their time. Both mainly Asian religions, these creeds were more prominent in the times they were developed then they are today. Each of these religions had a certain belief that there was a â€Å"Way† that things should happen and should work so that goodness and peace will regulate in the world. Confucius was the founder of Confucianism. His works were taught in the Confucian AnalectsRead MoreBeijing, People s Republic Of China Essay1670 Words   |  7 Pages Taoism in china Omar Rmaili University of Business and Economics 2016 Beijing, People’s Republic of China Introduction Taoism is a very broad movement, it isnt a doctrine as such, nor a belief system, but is more like a personal experience. It is a way of living and understanding the world, away from the systematization and dogmas, which caused numerous trends. It was the historian Sima Tan (or Sima Qian) in the -I century who brought together all these trends under the name ofRead MoreChin The Four Noble Truths1353 Words   |  6 Pagesthere was opposition to the new beliefs and Chinese people struggled with replacing their old beliefs, such as Confucianism and Taoism, with this new, strange belief system. In response, Chinese scholars, including Zhi Dun and Zong Mi, published writings acknowledging these struggles, and attempting to put the Chinese people at ease. By explaining that Buddhism was similar to Confucianism, in that it promoted good winning over evil, and that Buddhism would lead to a state of enlightenment known asRead MoreReflection On And Comparison Of Religions1598 Words   |  7 PagesReflection on and Comparison of Religions I identify as a Catholic whose Portuguese upbringing prominently influenced my religious background. My cultural values and faith are so intertwined that I view both elements as one aspect of my identity rather than two separate entities. While introducing my religious viewpoint in class, I felt this wave of vulnerability and shame that I may have been perceived as agreeing with everything Catholicism stands for, which is certainly not the case. I felt misunderstood

Regulatory Approaches For Combating Airbnb â€Myassignmenthelp.Com

Question: Discuss About The Regulatory Approaches For Combating Airbnb? Answer: Introducation The attempts of Eric vested in procurement of certain assets have been observed in the course of the past one year which is a clear indicator that he was in possession of the assets for a period lesser than a year. It has been established that capital gains could be assumed as taxable only under the condition if the selling price of an asset is greater than the cost base. Eric will also not be able to acquire the indexation benefit due to the possession of finance for less than a year (Andreas Markus, 2014). Categorized of Assets Personal use assets that are intended for personal use are generally procured for personal enjoyment and this category excludes the collectibles. Sale of assets that are procured at costs less than or equal to $10000 to other persons could not be subject to the liability of taxation on capital gains. According to the requirements of the question, the personal assets acquired by Eric include a home sound system and the shares of a listed company (Brean, 2013). While the procurement cost of the home sound system was found to be $12000 the shares were found to be costing $5000. Collectibles could be defined as assets purchased by individuals for fulfilling personal efficacies alongside providing enjoyment like personal assets. In the case of collectible that capital gains are not taxable under the condition that the procurement cost of the collectibles is less than or equal to $500 (Besley Persson, 2013). The information provided in the question facilitates an impression of the collectibles acquired by Eric as follows. Eric acquired a painting that was associated with a procurement cost of $9000 and an antique chair at a procurement cost of $3000. Another collectible acquired by Eric included an antique vase which amounted for an acquisition cost of $2000 (Becker, Reimer Rust, 2015). The data obtained from the above stated scenario could be utilized as inputs for formula to calculate capital gain on the assets which were under possession for less than a year. Capital Data of the assets Asset Cost Base of Assets Capital Proceeds of Assets Net Capital Profit/ (Net Capital Loss) Home Sound System 12,000 11000 (1000) Loss Shares in listed company 5,000 20000 15000 Profit Painting 9,000 1000 (8000) Loss Antique Chair 3,000 1000 (2000) Loss Antique Vase 2,000 3000 1000 Profit Net Capital Gain/Loss 5000 Profit Points to considers: -The assets that were acquired for personal use by Eric depict procurement costs more than $10000 which validates the taxability of capital gains on the assets (Drautzburg Uhlig, 2015). -The procurement costs of all the collectibles were estimated to be above $500 which suggests the applicability of taxation to the capital profits on the assets. -In order to identify the net profit or loss the annual capital losses have to be set-off with capital gain. The scenario suggests the provision of a three year loan by the employer of Brian to him with the condition of a special one percent interest rate. Another notable highlight is observed in the condition of the management for the interest to be repaid in monthly instalments. The loan amount is estimated to be $1 million and provision of such a substantial amount of loan at considerably lower interest rate than the prevailing rates in the market accounts for classification of the loan as fringe benefits (Farhi Werning, 2013). The element of statutory interest rate should also be considered effectively in order to determine the taxability of the benefit from the loan. According to the information provided in the question, the loan was offered on April 1, 2016 which suggests that the statutory interest rate could be estimated as 5.65% (Guner, Kaygusuz Ventura, 2014). This step involves the calculation of the loan fringe benefit through discarding the deductible rule. The deductible rule implies that the interest on the loan calculated on the basis of actual rate of interest should be subtracted from the interest on loan calculated on the basis of statutory rate of interest (Henneman, 2015). Interest according to statutory rate of interest= $1000000 * 5.65%= $56,500 Interest according to actual interest rate= $1000000 * 1%= $10000 Therefore the loan fringe benefit can be calculated as the difference between the two amounts which is = $56,500-$10,000= $46,500 The second step involves the computation of interest based on statutory interest rate with the assumption that the interest is the real amount payable Interest based on statutory interest rate= $1000000 * 5.65%= $56,500 This step should involve the calculation of tax deductible interest expense since Brian has spent forty percent of the loan for addressing future obligations and the tax deductible interest expense could be assumed as hypothetical in nature (Higgins Pereira, 2014). The tax deductible interest expense could be calculated as follows: The real tax deductible interest expense for Brian should also be calculated since Brian has utilized 40% of the loan for dealing with future obligations (Jaimovich Rebelo, 2017). The real figures for tax deductible interest expense could be calculated as follows: $10000 * 40% = $4000 This stage involves the subtraction of actual amount from the hypothetical figure in order to reach a specific conclusion. Therefore, $22,600- $4000= $18,600 The final taxation amount is estimated in this step through subtracting the amount calculated in the fifth step from that determined in the first step.Hence, Brian has to pay a final amount of, $46,500- $18,600 = $27,900 The conditions in which interest is paid at the termination of the loan rather than in monthly instalments, the deemed period in case of the loan would have to be calculated from the time when the interest becomes payable (Mellon, 2016). In the case of monthly repayments the deemed period is assumed from the time when the interests are paid respectively. On the other hand, it is necessary to emphasize on the case if Brian is not obliged to repay the interests then the computation has to follow the similar approach only with the assumption of zero actual interest rate (Matter, 2016). 3.The scenario depicts the agreement between Jack and Jill who are husband and wife to rent a property under the condition that Jack would be eligible for 10% of the profits earned from the property while the wife, Jill, would be eligible for 90% of profits. Furthermore, the agreement also involved Jacks consent to bear complete responsibilities of any sort of losses thereby relieving Jill of the burden (Maurer, 2016). Hence it can be stated that the loss of $10000 observed last year becomes the sole liability of Jack without any responsibility of Jill in the case. On the other hand, Jack also has the opportunities of offsetting the loss of $10000 through his other incomes thereby reaching on a final estimation of net profit or loss for the concerned year. Jack also has the option to carry forward the losses for subsequent years until the point where the property has to be sold which can lead to either profits or losses for Jack and Jill (Piketty Saez, 2013). In event of a loss, the responsibility for the entire amount is vested in Jack who has the privilege to carry forward the losses or implement them for determination of net profit or losses in the concerned year or upcoming years (Thomson, 2015). On the contrary, if an event of profit is encountered then the amount must be distributed in the agreed shares of 10% of Jack and 90% for Jill respectively. Jack also has the privilege of offsetting the loss of $10000 incurred last year with the profits acquired from sale of property. Therefore, it can be concluded that Jack can offset the losses of the past year in the present year through income that can be acquired as profits from the sale of the property (Wallace, 2015). However, if there are no observed profits in the current year, then Jack is responsible for the losses with the exclusion of Jill from such undertakings. Hence it can be concluded that Jill would not be subject to any consequences in context of tax treatment while Jack is obliged to be responsible for the losses in his accounts. The case of IRC v Duke of Westminster [1936] AC 1 provided insights into the fact that an individual is rightfully entitled to utilize legal strategies and resources for decreasing total income at the end of a year. Therefore, it can be imperatively observed that in cases where an individual decreases their total income at the end of the year, the Commissioners of Inland Revenue are not authorized for inquiry into the matter or pressurizing the individual to increase their payable tax (Thomson, 2015). However, it is necessary to consider that such rule is applicable only in cases where an individual utilizes authentic measures for decreasing total income at the end to the year helping them in reducing the total payable tax. The notable principles that can be apprehended from the case include the following: Every individual is rightfully eligible to implement strategic measures in accounting leading to depreciation in their total income An individual is not liable to pay additional taxes if the procedures adopted for decreasing income are ethical and moral. Adoption of legal means to decrease the total payable tax amount also indicates that an individual cannot be questioned for validity. The individual is also exempted from any sort of pressure to pay an increased amount of tax. However, the validity of the above mentioned rule could be questioned on the grounds of inferences drawn from new case laws in the contemporary scenario (Jaimovich Rebelo, 2017). The prominent difference could be observed in the reforms in ideologies underlying review of accounts and their management. In the current scenario, the rule can be presented as follows: The rule mentioned previously holds significance in the contemporary environment in order to prevent organizations from utilizing unscrupulous means for modification of accounts to accomplish superior advantage. The rule is also reflective of the legal right for businesses to execute their operations feasibly (Higgins Pereira, 2014). An example of the application of the rule can be observed in a company which is encountering losses and is unable to fulfil its obligations. This type of organization could prefer alteration of balance sheet amounts alongside writing off their fixed assets according to the intended values. The organization should also emphasize on the significance of authenticity of the documents that are used to justify the transactions (Henneman, 2015). On the other hand, the organization is liable to experience backlash in event of adopting unethical means for management of accounts due to the rule. Therefore, it can be concluded that transactions which facilitate ef fective operations of an enterprise could be considered valid from a legal perspective without any concerns of questioning by legal authorities. The scenario indicates the abundance of big pine trees in the piece of land owned by Bill which in turn is intended by him to be used as grazing grounds for sheep. In order to accomplish this feat, Bill has to ensure that the trees are cut from the property. Hence, Bill hired the services of a logging company which agreed to reimburse Bill with $1000 for every 100 meters of timber (Guner, Kaygusuz Ventura, 2014). The question that needs to be addressed in this context is the applicability of the tax on Bill for the amount of profits earned by the logging company. The question does not provide clear insights into the exact amount of receipts for clearing of trees which implies the assumption that is a revenue receipt in hands of Bill. Therefore, Bill is not liable to pay the capital gains tax. The lump sum amount attained by Bill can be considered as a capital receipt in his hands. For example, if Bill receives $50000 from the logging company for removing the timber from his property then that amount can be ascertained as capital receipt for Bill. Considering the payment as capital receipt could be validated on the grounds of the lump sum nature of the payment alongside the zero presence of recurring receipts (Farhi Werning, 2013). Another characteristic that should be noted in this context is that the transaction is underlined by the provision of rights to another party for removal of trees from the property. Hence it can be observed that since the receipt in the hands of bill is a lump sum amount and has been considered as capital receipt, the amount is taxable according to the rules of capital gains tax. The scenarios depicted above provide an illustration of the fact that Bill is acquiring money in either case. The first case suggests that Bill receives payments in re curring receipts which are also small in nature while in the second case Bill receives a capital receipt in the form of a lump sum amount of $50000 which is not recurring in nature. The concern of providing the right to the logging company for clearing of trees from the property is also liable for classifying the lump sum amount eligible for capital gains tax (Farhi Werning, 2013). The receipt in the second case is larger in amount and can be estimated as one-time in nature owing to the considerable period of time required for regrowth of the trees after cutting them down. Hence the second case indicates that Bill is engaged in the sale of an asset to another company for a considerable amount alongside providing rights to the company. According to the precedents of taxation law, sale of assets for consideration by one party to another implies consideration of capital receipt and taxability for the seller (Farhi Werning, 2013). On the contrary, the first case depicts formidable imp lications towards recurring receipts which in turn limit the prospects for acquiring capital gain tax. Therefore the scenario in the first case should be addressed through normal taxation rates rather than subjecting the profits to capital gains tax.; References Andreas, O. and Markus, H., 2014. Taxation of income from domestic and cross-border collective investment. Brean, D.J., 2013. Taxation in modern China. Routledge. Besley, T.J. and Persson, T., 2013. Taxation and development. Becker, J., Reimer, E. and Rust, A., 2015. Klaus Vogel on Double Taxation Conventions. Kluwer Law International. Drautzburg, T. and Uhlig, H., 2015. Fiscal stimulus and distortionary taxation. Review of Economic Dynamics, 18(4), pp.894-920. Farhi, E. and Werning, I., 2013. Insurance and taxation over the life cycle. Review of Economic Studies, 80(2), pp.596-635. Guner, N., Kaygusuz, R. and Ventura, G., 2014. Income taxation of US households: Facts and parametric estimates. Review of Economic Dynamics, 17(4), pp.59-581. Henneman, J.B., 2015. Royal Taxation in Fourteenth-Century France: The Development of War Financing, 1322-1359. Princeton University Press. Higgins, S. and Pereira, C., 2014. The effects of Brazils taxation and social spending on the distribution of household income. Public Finance Review, 42(3), pp.346-367. Jaimovich, N. and Rebelo, S., 2017. Nonlinear effects of taxation on growth. Journal of Political Economy, 125(1), pp.265-291. Mellon, A.W., 2016. Taxation: the peoples business. Pickle Partners Publishing. Matter, P., 2016. Green taxation in question. Maurer, J., 2016. Sharing Economy. Regulatory Approaches for Combating Airbnb's Controversy Regarding Taxation and Regulation. Piketty, T. and Saez, E., 2013. A theory of optimal inheritance taxation. Econometrica, 81(5), pp.1851-1886. Thomson, W., 2015. Axiomatic and game-theoretic analysis of bankruptcy and taxation problems: an update. Mathematical Social Sciences, 74, pp.41-59. Wallace, S.L., 2015. Taxation in Egypt from Augustus to Diocletian. Princeton University Press.

Crystal Pool Resort Essay free essay sample

1.0 Introduction 1. 1 Background Crystal Pool Resort is one of the new acquisitions of the Western Pacific Hotel Chain or WPHC. It is an existing functional business entity. The analysis begins with a discussion into the structure of the organization. Furthermore, it moves on to the discussion of the issues facing human resource management (HRM) – staffing, employee hiring, training, motivation, assessment and welfare. 1.2 Aim The aim of this paper is to analyze the Crystal Pool Resort and the way in which proper human resource management can be used to overcome the human resource problems presented in the case. Its will aim to use different human resource tools and techniques taught and apply it to the given scenario. 1.3 Scope The scope of this report is limited to the analysis and the recommendations proposed in the report. None of the proposals should be considered in their literal meaning i.e. they should be carefully scrutinized before they can be practically implemented. We will write a custom essay sample on Crystal Pool Resort Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Furthermore, the recommendations proposed are limited to the knowledge available in this case. Additional case information would probably lead to the recommendations being more appropriate. 2.0 Human Resources management HRM or human resource management is a field set up to deal with the human factors in the working environment. A company’s main objective is to service its customers to make profits. The direct correlation of customer satisfaction to financial gains leads to the emphasis on an improved final product. Dessler, Griffiths and Lloyd-Walker (2004) believe that the aspiration of providing better goods and services has helped organizations to develop a system which identifies the satisfactions of the final customer, and the buyers or consumer depends on the satisfaction of the internal customers, the employee.It is therefore, imperative to be able to work towards the development and improvement of the employee motivation and enthusiasm, so that it directly translates into business advantage through customer satisfaction. Armstrong (2006) argues that a suitable working environment, the effort a worker puts into his job, the skill factor all such aspects and others lead to the developme nt of the HRM to manage and improve the employed working force. 3.2.1 Staffing The strength of staff level is an important strategic decision for any business entity. The man power planning of the resort is a prominent issue needing to be dealt with. For example there is an untrained employee on the front desk and high staff turnover Hyman, Mason (1995) would argue that this type of situation may allocate that the staff level is not only inadequate but it also points to a potential loss in employed workers. Problems such as described above have serious detrimental effects on any company’s financial figures and staff morale. An under employed work force hinders in attaining economies of scale as well as negatively effecting the final product. According to Robbins (2004), high staff over turn means a direct loss in investment of time and money in training and development of the work force. 3.2.2 Hiring of Employees The recruitment and selection of employees requires a thorough analysis of the job Ichniowski and Olson (2006) suggest that when the major work force is hired off the local community, workers come into the workplace with minimal formal skills. The employment at the Crystal Pool resort represents a completely different picture. Lack of Qualified staff for life-saving or pool testing, hiring people with minimal formal skills in the food and beverage department and the sole criteria of hiring good looking waitresses show that the management at the resort pays little attention to the recruitment of employees. Mathis and Jackson (2006) suggest the factor behind such practice can be the issue that the resort is situated 200km from the nearest major town so the only source of labor is the local community. In addition, the majority still at Crystal pool resort come from the local area. 3.2.3 Training and Development of the Employees The efficiency of a system depends on the ability of all the factors working in harmony, or as it is stated â€Å"a chain is as strong as its weakest link†. Complete customer satisfaction depends on the quality of time spent at the resort which is easily ruined or affected by negligible mistakes on part of the work force. So the importance of a high quality work force cannot be stressed upon enough. However the current situation at the resort depicts extensive issues to be dealt regarding employee expertise. The single day on job training carried out to train the house keeping staff an absence of a human resources program, orders from general managers by-passing the line management regarding employee training, and finally a lack of a long term training initiatives means that the workers at the resort do not have the required skill and knowledge to do their job properly. Potterfield (2007) suggests that using untrained staff. That indicates a lack of professionalism. According to Potterfield (2007), the presence of all such issues start with a non cohesive management system where the top management over rules the line management and leads to an environment where each department looks out for itself and resists the short term loss of letting go the employees for training and development programs. The issue of high staff turnover is raised again to objectify the cost benefit of such training programs. Therefore the effectiveness of such training programs is at stake and it should really be pondered upon as to whether they are actually playing a significant role in retraining the workforce at the resort or it is not so influential and appealing to the workforce members who attend it.The importance of training and development cannot be undermined. Training and development empowers employees and brings them more closer to the organization. Funds spent in the right direction and on the best employees ensures greater productivity and loyalty in the long run. 3.2.4 Employee Motivation Meredith, (2004) believe that employee motivation is another important factor to attain the maximum possible performance form the working force. An established fact to get the most out of workers is to pay them a satisfactory wage, enough to keep them focused and energized to perform better. In Crystal Pool Resort the employee motivation appears to be low with high staff turnover. The series of frequent presentations and pep talks by the general manager to the employees shows that the management looks towards employee motivation but such sessions are conducted over various topics unparallel to line management hence losing their core benefit. 3.2.5 Employee Assessment Potterfield (2007) believes that employee evaluation is a very important tool to identify the work force, the new talents and the loose cannons. A systematic evaluation system provides for a complete picture of worker output. Such a database can not only point out the inefficient workers but also provide a platform to improve the overall organization by improving individual contributors; they can identify the high performers destined for higher posts and finally establish a system where the wages set are according to the performance delivered Potterfield (2007) Disappointingly such a system is nonexistent at the resort. The executive house keeper is not even familiar with an evaluation program. The management has let down its responsibility. They have been unable to establish a proper system to maintain a check on the employees, to allow 9 them to know their own performance levels. Meredith, (2004) states that an evaluation system is also an important motivating factor for the hard working employees as well as the poor performers to improve their efficiency level and work harder to save their job. 3.2.6 Provisions for employee welfare Robbins, (2004) suggests that the working environment for the work force is a necessity for the work of a successful business. The employees should be provided with a productive working environment where they are allowed to work, fulfilling their potential at their maximum output. This function is also related to the employee welfare at the work place. The sub standard operational system at the resort has resulted in high absenteeism and frequent work place injuries. Ichniowski and Olson(2000) propose that this is a serious issue because if a worker does not feel safe in his work place they will put more emphasis on the security and safeguard rather than focus on their given task. Staff welfare initiatives are also absent at the work place – another important motivational factor. 3.2.7 Role of Administration The role of administration is very important for a business entity. It is the guiding force which takes the entire business forward. The current issue with the top administration of Crystal Palace is the irregular involvement. The administrations should take the entire team involving the line management and the workers together. Armstrong (2006) suggests that this will be done by delegating responsibility to the line management accountable to achieve their specific goals and objectives, while curtailing the responsibility of the general managers to supervision. 4.0 Recommendations 4.1 Strategic HRM Plan The Crystal Palace resort was acquired by WPHC with a goal to align its world renowned service level with services provided at Crystal Palace while increasing the average occupancy level at the resort by 20%. The basic infrastructure is set at Crystal pool resort but what lacks is an efficient work force. If the before mentioned issues are dealt with,HR function of the resort will be able to contribute to the WPHC objectives and profit gain detailed.the business plan arrangement will need to conciously pursue this. 4.1.1 Recruitment and Selection The recruitment procedure at the resort needs to be refined. The addition of labor force into the system reflects as a necessity for the company where new employees are just selected without appropriate formal skills, which means that the resort is taking upon the responsibility of training as its own rather than getting already trained employees and saving up on expensive development courses. Ichniowski, and Olson, (2000) suggests that the resort requires new faces, people with new ideals, and a change. The homogeneity of the work force can be very use full in employee relations but workers from other towns can be brought in to bring in new characteristics and features into the work force. Ichniowski, and Olson (2000) also suggest that through traditional management the greater the diversity in the workforce, the better it will perform over a period of time. This can be attributed to the fact that similar people with similar capacities and mind frames have more or less the same performance and ability to do work.Ichniowski, C and Olson, C. (2000) believe that thus, when presented with newer challenges, they are bound to all either be interested in it or disinterested in it. As stated by Robbins (2004), maintaining diversity ensures maximum problem solving skills. 4.1.2 Employee Motivation Employee Motivation depends on two major issues. The compensations in wage for his efforts as well as the benefits they receive by staying with the company. 4.2.1 Compensation / Wage This is the biggest issue facing the resort, how to keep the trained workers. So the importance of appropriate job compensation is important to not only keep the effective working force but also protect the business investment on the employees. Mathis and Jackson (2006) believe that labor relations such as binding legal contracts can also be used to prevent the loss of higher skilled labor. 4.1.2.2 Employee Welfare A satisfied employee is the goal of an HR department. Employee welfare is a huge part of employee motivation. To get the best out of the employee, a sentimental association has to be developed where the employee starts to feel part of the business. The employee welfare is overlooked at the Crystal Palace Resort. Robbins (2004) believes that it can be accepted that arranging events to develop a stronger bonds amongst employees and the company results in being expensive but the benefit of an emotional attachment a worker feel towards his company is guaranteed hard work and dedication. 4.3 Employee Relations Nkomo, Fottler and McAfee (2004) believe that employee relations are an important factor regarding the company’s relationship with its employees and the relationship amongst employees. In the case of Crystal Palace Resort there is high staff turnover and absentees. Dessler, Griffiths, and Lloyd-Walker (2004) propose that an atmosphere of goodwill has to be established where all departments are aligned on the same side assisting each other for the betterment of the service provided to the customers. 4.2.4 Training and Development The importance of training and development is accepted unanimously. A skilled work force will always provide the better goods. A major absence in the HR functions at the resort is the reflected in a lack of trained and qualified workers. Human Resource Management, (n.d. ), Stated that once the factor of staff turnover is controlled the true benefits of training and employee development will start to show. A trained employee will be empowered with the correct skills and knowledge to perform his duties and tasks correctly. Dessler, Griffiths and Lloyd-Walker (2004) believe that long term training courses need to be set up for the employees of the resort so that they can provide the level of service linked with the WPHC. 4.2.5 Performance appraisals and Record keeping The performance appraisal system is very important in keeping the HRM system aligned. Cotton (1993) believes that employers need the information regarding their work force, such as which worker is productive and which worker needs some assistance to improve. The performance appraisal system is absent at the resort. A proper computerized or even a manual system needs to be established through which the performances of the employees is graded annually. Such   evaluations are needed to be stored and kept in a database or a record to evaluate the performances. Ichniowski and Olson (2006) believes that such evaluations can allow viewing the benefits of the training and development programs as well as individual improvements of the workers. 4.2.6 Occupational Health and Safety A major improvement required at the Crystal Palace resort is the health and safety record. The current data shows that their standards are below the average level of employee safety in resorts. Murrell Formisano and Meredith (2005) believes that when a worker gets injured on the job this not only results in temporary loss of paid labour but also the uncertainty which springs up amongst all employees, regarding the working conditions, the hazards they face and the question of whether this job is worth to risk such drawbacks. Armstrong (2006) advocates that health and safety standard of the resort needs to be improved to provide workers with a more secure environment to work in. 5.0 CONCLUSION The acquisition of Crystal Pool Resort by the Western Pacific Hotel Chain is a profitable addition to the business chain. However The Crystal Pool Resort is lacking in some obvious HRM function’s although there can be sorted out through proper management. The improvement in the efficiency of the working force of the resort will improve their service standards not only bringing it up to the standards of the Western Pacific Hotel but also ensuring it are of international hospitality standards. The analysis of the case has been done keeping into mind the different theoretical aspects of organizations and how they apply to the workplace. The recommendations form an integral part of the case and present the different ways in which the situation can be handled with great control there include improving Crystal Pool Resort will be able to overcome the deficiencies mentioned by following the recommendations outlined previous sections and will emerge as a high performing unit of Western Pacific Hotel. References Armstrong, M 2006, A Handbook of Human Resource Management Practice. Kogan Page, New York.Cotton, J L,1993, Employee Involvement: Methods for Improving Performance and Work Attitudes.Sage Publications, Frankfurt.Dessler, G, Griffiths, J, and Lloyd-Walker, B. 2004. Human resource management. Kent Publishers, New Surrey.Human Resource Management. Guide to Managing a Great Workplace. [Online] [Cited: September 18, 2008.] www. managementhelp.org/hr_mgmnt/hr_mgmnt.htm.Ichniowski, C and Olson, C. 2000, The American Workplace: Skills, Compensation, and Employee Involvement. 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