Unit 9 Impact of Diet on Health

Diet variations at different lifestages (P1, M1 & D1) All human beings require certain essential nutrients in order to survive. The concept of a healthy, balanced diet is to eat a wide variety of foods because all foods contain different nutrients therefore the wider the variety eaten, the more nutrients provided. A balanced diet consists of seven main groups of food which are described below. Components of a healthy diet: Protein CarbohydratesFats Vitamins Minerals Fibre Water |Nutrient |Where found |Purpose | |proteins |Meat, fish, eggs, milk, cheese, nuts, cereals, |Proteins promote growth and they are also essential for the | | |tofu and beans |replacement and renewal of body cells.They are essential for | | | |everyone and must be eaten everyday | |Carbohydrates |Sugar, potatoes, bread, rice, flour, cereals, |Carbohydrates, also known as starches, are used by the body to | | |pasta, some root vegetables such as yams and |provide energy and heat. They are essential to provide and | | |sweet potatoes |energy source, but if they are eaten to xcess they will be | | | |stored as fat | |Fats |Butter, margarine, cooking oil, dripping, meat |Fats are a very concentrated source of heat and energy, but if | | |fat, cream, soured cream, milk, cheese, egg yolks|they are eaten to excess they will be stored by the body in the| | | |adipose layer just beneath the skin.Fish and seed oils such | | | |as linseed or olive oil, can help to protect against heart | | | |disease | |Vitamin A |Liver, fish oils, milk, butter, eggs and cheese |Protects from infection and contributes to growth.Lack of | | |and can be made by the body from carotene which |vitamin A can cause eye problems | | |is found in carrots, tomatoes and green | | | |vegetables | | |Vitamin B |Cereals, liver, yeast and nuts |This is a large group of complex vitamins, all of which are | | | |essential for maintaining good skin. Lack of vitamin B may be | | | |responsible for some diseases of the nervous system | |Vitamin C |Citrus fruits, strawberries, potatoes and some |Must be taken each day as it cannot be stored.Lack of vitamin| | |green vegetables |C can cause scurvy, a disease that causes bleeding in the gums | | | |and is very serious. People who have a lack of vitamin C are | | | |more prone to coughs and colds | |Vitamin D |Eggs and fish oils and made by the body when the |Vitamin D enables calcium to be absorbed to strengthen and | | |skin is exposed to sunlight |develop bones and teeth.A severe shortage of vitamin D will | | | |lead to rickets, a deforming disease seen in children whose | | | |bones do not develop adequately | |Vitamin E |Wheatgerm, cereals, egg yolk. Liver and milk |This helps to prevent cell damage and degeneration | |Minerals |A wider range of minerals are essential for |Iron is important for the formation of red blood cells and a | | |health and are found in eggs, cocoa, liver, baked|lack of iron can lead to anaemia. Calcium is used for | | |beans, cheese and milk |developing firm bones.Sodium is important for maintaining the| | | |fluid balance of the body, but an excess of sodium can be a | | | |contributory cause of oedema (fluid retention) | In addition to the nutrients in the above table, a good intake of fibre is recommended to prevent constipation and to help keep the gut healthy and approximately 2 litres of liquid should be drunk per day. This can take the form of water, fruit juice, tea, coffee (caffeine-free are preferred) and any type of non-alcoholic drink. This is to keep the body hydrated and help flush out any toxins that may be present. Other benefits include clearer skin and a healthy mind.It is important for the health and well-being of individuals that they eat a balanced diet. This is to ensure that their nutritional needs are being met. These needs vary at different lifestages as described below: Infancy (0-3 years) Calorie intake:515 up to 3 months and 1165 at 3 years of age (female) 545 up to 3 months and 1230 at 3 years of age (male) At birth babies get their nutrition from milk, either breast or formula. Breast milk contains all the nutrients babies need in the correct amounts and, although it is low in iron and copper, the baby has enough of these stored until it starts eating solid food. It also contains antibodies to help fight infections and is easy to digest.Formula milk needs to be made up in specific concentrations to avoid damage to the kidneys and all equipment used, should be sterilised to prevent the risk of infection. Cow’s milk should not be given to babies under twelve months as it contains too much salt and protein and not enough iron and other nutrients to meet their needs. The introduction of solid food is called weaning and should start at about four months of age. Starting before this time may cause problems in later life such as allergies and obesity. Foods that should be gradually introduced include cereals, fruit and vegetables, egg yolk and finely minced meat . These should be purified or mashed as babies will not have all of their teeth at this stage.As the baby gets to 12 – 18 months they will be eating the same meals as the family but shouldn’t have any salt or sugar added to their food (maximum of 1g of salt a day is the recommended allowance and adding sugar will encourage a sweet tooth which could lead to tooth decay). Childhood (4 – 10 years) Calorie intake:1545 up to 4 years and 1740 at 10 years of age (female) 1715 up to 4 years and 1970 at 10 years of age (male) This is a period of lots of activity. The child is also growing fast at this stage and needs plenty of protein to encourage healthy growth and repair. They need the same amount of vitamins and minerals as adults so should be encouraged to eat fish, meat, eggs, potatoes, pasta, rice, fruit and vegetables.They should not be given many sweets, crisps, biscuits or fizzy drinks as the sugar in these products, has no nutritional value, only additional cal ories and this can lead to childhood obesity. A large intake of sugar will also lead to tooth decay. Adolescence (11 – 18 years) Calorie intake:1845 up to 11 years and 2110 at 18 years of age (female) 2220 up to 11 years and 2755 at 18 years of age (male) This is the lifestage that requires the most nutritional needs because the appetite increases and they are still growing. As well as eating sensibly, adolescents need to be encouraged to maintain a regular amount of physical activity and avoid eating too many sweets, crisps, etc.The energy given should be from sources such as rice, pasta, potatoes and bread rather from sugar-laden foods because although the sugar provides a rush of energy, it is packed with calories and the energy rush is short-lived therefore creating a craving for more sugar. Adulthood (19 – 65 years) Calorie intake:1940 up to 19 years and 1900 at 65 years of age (female) 2550 up to 19 years and 2380 at 65 years of age (male) During this lifestage t he nutritional needs reduce due to age. A healthy diet of complex carbohydrates (such as bread, potatoes, rice or pasta) and proteins (meat, fish, eggs, cheese, fruit and vegetables) should be eaten and sugary and fatty foods should be kept to a minimum. Regular physical activity should still be taken and alcohol should be limited because it adds calories to the diet.Pregnancy and breastfeeding require additional nutritional needs in order to provide nutrition for the baby. Contrary to popular belief, only an extra 200 calories are required in the last trimester of pregnancy followed by between 450 and 570 during breastfeeding. This is to give extra energy to the mother whilst carrying the baby and then to make the breast milk. Folic acid-rich foods or supplements are advised in the pregnancy planning stages as this will help prevent damage to the foetus, in particular, spina bifida. Later Adulthood (65+ years) Calorie intake:1900 at 65 and 1810 at 75+ years of age (female) 2330 at 65 and 2100 at 75+ years of age (male) As people age they become less mobile so energy requirements decrease.Appetite also decreases so it’s important for the diet to contain concentrated amounts of protein, vitamins and minerals. Gentle exercise should be encouraged. Taste buds become less efficient but adding extra flavouring to food in the form of salt should be avoided as it’s known to cause high blood pressure. The use of herbs and spices is a better alternative. The average calorific value at each lifestage has been included as a guide to show the energy requirements needed. As energy levels start to increase in childhood, so does the calorie level needed to maintain it. Energy is highest among adolescents and therefore they need more calories to even it out. If they have too few, they will lose weight and, of course, too many and they will gain weight.There are other factors to consider when deciding whether a person’s nutritional needs are being met, suc h as: †¢ The type of job a person does – someone doing a sedentary job will not have the same needs as a person who has a very active job. The latter will more than likely burn off excess energy therefore needing fewer calories †¢ Their likes and dislikes – many people don’t like either the look or the taste of some fruit and vegetables for example. Disguising it in a variety of dishes or perhaps cooking it an entirely different way could be a means to overcome this. Alternatives to meat should be found for non-meat eaters as protein is an essential part of any diet and a requirement for growth and repair. The level of exercise taken – a very active person’s needs will be higher than that of a non-active person so more nutrients will be needed for sustainability. †¢ The person’s health – someone suffering from high blood pressure will need to drastically cut back on salt or someone suffering from high cholesterol will n eed to cut back on fatty foods. †¢ The availability of food – undernutrition is caused when a diet is made up of mainly carbohydrates and not much protein or fats. This can occur in under-developed countries where lost harvests occur due to flooding, poor soil conditions or droughts. †¢ Religious or cultural decisions – the eating of certain meats is banned in some cultures therefore protein is need from other sources.The actual covering of the body may prevent girls from specific religious backgrounds, from receiving the necessary sunlight that could help keep the disease rickets away, so a diet high in vitamin D is required. Socio-economic influences on diet (P2) Religion/Culture Belonging to a specific religion or culture could influence the food that you eat. Buddists, for example, are vegetarian therefore don’t eat meat, poultry, game or fish. They do, however, eat eggs and dairy products but would still need to eat a varied diet and combine plant proteins to ensure they get the nutrients they need. Another example is the lack of iron in a traditional Asian diet.Iron is needed to form haemoglobin in red blood cells and lack of it could lead to anaemia therefore additional sources need to be found such as supplements or foodstuffs such as offal, bread, flour, cereal products, potatoes and vegetables. Social Class Generally, people from a higher social class have a more varied diet than those from lower ones. They tend to have more money to buy fresh fruit and vegetables and lean cuts of meat whereas the others have to make to with cheaper, processed food, thus affecting their health in the long term. Scientific research has clearly demonstrated that what and how much we eat profoundly affects growth, development, aging, and the ability to enjoy life to its fullest.Dietary intake and lack of exercise is linked to risks for development of a variety of common, chronic diseases that are disabling and life-threatening. (http://www . diagnose-me. com). The Media Information publicised on television, radio and in newspapers can have a tremendous impact on diet. A recent scare on a Bernard Matthew turkey farm led to up to a 30% drop in sales of his turkeys (http://news. bbc. co. uk/). This was due to bird flu being discovered on his Suffolk farm which prompted the culling of 160,000 birds. 200 staff were also laid off which could mean that their diets were affected because of lack of wages. Previous scares include the salmonella egg scare and the cjd scare, both having huge impact on sales of the product. Personal PreferenceSome people choose not to eat meat, fish, eggs or any animal products either because of their religion or culture or because they don’t agree with the killing of animals. In these cases protein, and any other missing nutrients, must be found in other sources. Personal taste will also influence the food a person eats because if they don’t like it, they won’t eat it! Availa bility of Food Undernutrition can be caused by a diet of mainly carbohydrates, which could be caused by poor soil conditions and lost harvests in developing countries. Overnutrition can be caused by having a good variety of food all year round but this would be found in developed countries where much of the food is home grown or air travel makes it easy to have it flown in.Living near to a supermarket would allow good availability of a wide variety of food as opposed to a small shop that wouldn’t have the same type of stock. Prices in supermarkets are also considerably lower than in local shops therefore making it possible to buy more healthily. Possible results of an unbalanced diet (P3, M2) A balanced diet should be made up of approximately 50% carbohydrates such as fruits, vegetables, cereals, bread and pasta, 20% protein (lean meats, poultry, fish, nuts and beans) and 30% total fat (no more than 10% saturated fat). This has been depicted by the diagram below: Taken from w ww. tmbc. gov. uk Failure to eat a good balanced diet could result in a number of health problems stemming from malnutrition.Malnutrition is the word used to describe either overnutrition (eating too much of a certain nutrient) or undernutrition (a lack of a specific nutrient or nutrients in general). Type 2 diabetes is a classic example of overnutrition. It results from eating a diet consisting of too much sugar and fat. Consequently, the pancreas cannot produce enough insulin for the cells to absorb glucose from the blood or the body becomes resistant to the insulin that is produced. Typical symptoms include thirst, tiredness and excessive urination. To try to avoid the onset of diabetes, a diet consisting of low-fat alternatives, fibre, starchy foods, fruit and vegetables should be eaten.Complications of diabetes could occur if the person smokes or has high blood pressure so smoking should be stopped and blood pressure checked regularly. One specific nutrient deficiency is anaemi a and is caused by lack of iron. Iron is necessary for the making of red blood cells and in the body’s use of oxygen. Anaemia is a deficiency of red blood cells, which can lead to a lack of oxygen-carrying ability, causing unusual tiredness and other symptoms. The deficiency occurs either through the reduced production or an increased loss of red blood cells. These cells are manufactured in the bone marrow and have a life expectancy of approximately four months. Iron deficiency results mostly from eating a poor diet.A lack of iron in the diet is common in vegetarians because the main general dietary source is red meat and babies can also suffer from lack of iron, especially if they’ve been born prematurely. A varied diet including red meat, liver, wholemeal bread, cereals, eggs and dried fruit will ensure that the required level of iron is consumed. Other conditions resulting from a poor diet include: Rickets – lack of vitamin D, calcium, or phosphate, which lea ds to softening and weakening of the bones Scurvy – characterized by general weakness, anaemia, gum disease (gingivitis), and skin haemorrhages resulting from a lack of ascorbic acid (vitamin C) in the diet Beriberi – vitamin deficiency disease in which the body does not have enough thiamine (vitamin B-1).Tooth decay – plaque on teeth caused by excess sugar in diet Night blindness – lack of vitamin A, can lead to complete blindness if not treated Marasmus – inadequate intake of protein and calories usually affecting young children in developing countries Kwashiorkor – malnutrition caused by inadequate protein intake usually encountered in developing countries Pellagra – a disease that occurs when a person does not get enough niacin (one of the B complex vitamins) or tryptophan (an amino acid) in their diet. Foods for diabetics should be: Low in fat Low in salt Low in sugar High in starchy carbohydrates High in vegetables High in fruit Use this food pyramid to make healthy choices – essential for diabetes sufferers [pic] (Taken from http://www. fda. gov/diabetes/food. html#3) Two day diet plan for two service users with specific dietary needs (P4, M3, D2) The following two-day diet plans have been created for a person suffering with type 2 diabetes and one suffering from anaemia. Both of these conditions have been previously described in P3 and M2. Day one for a diabetic Breakfast: 1 slice wholemeal toast with low-fat spread and scrambled egg.Cup of preferred beverage (no sugar added – use alternative sweetener) Mid-morning: banana, fruit juice Lunch: tuna salad sandwich, muesli and yoghurt Mid-afternoon: grapes/other fruit Dinner: Chicken breast (grilled), mixed rice, peas and sweetcorn Supper: cheese and crackers Day two for a diabetic Breakfast: cereal with semi-skimmed milk. Cup of preferred beverage Mid-morning: slice of wholemeal toast with tomato . Lunch: jacket potato with beans and side sal ad Mid-afternoon: fruit salad Dinner: grilled tuna steak, broccoli, cauliflower, new potatoes Supper: carrot and celery sticks with low fat dip Nb: low-fat, low-sugar varieties of food should be used. Sugar alternatives should be used where possible.Food should be grilled or baked rather than fried (if frying is necessary use olive, sunflower or rapeseed oil). Flavouring should be in the form of herbs or spices rather than salt to avoid high blood pressure. Fizzy or sugar-laden drinks should be replaced by water, low-sugar and caffeine-free varieties. Day one for an anaemic Breakfast: raisin bran cereal with semi-skimmed milk Mid-morning: handful of sunflower seeds Lunch: wholewheat pitta bread with turkey, salad and new potatoes with skins Mid-afternoon: muffin with low-fat spread Dinner: liver and onions, mashed potatoes, peas Supper: watermelon Day two for an anaemic Breakfast: oatmeal with semi-skimmed milkMid-morning: apricots Lunch: tinned sardines on wholewheat toast Mid-morn ing: packet of twiglets Dinner: beef, potatoes, green beans, broccoli, carrots Supper: cup of oxo with 2 cream crackers As explained previously, once diagnosed with some form of medical condition it is important to change the diet by introducing foodstuffs relative to the condition. In the case of a diabetic, at least five portions of a variety of fruit and vegetables should be eaten per day and the bulk of most meals should be starch-based foods such as cereals, wholegrain, bread, potatoes, rice and pasta. Fatty meats, cheeses, full-cream milk, fried food and butter should be avoided.Low-fat alternatives and foods including mono or poly-unsaturated fats are advised as are 2 – 3 portions of fish per week including oily such as mackerel, herrings, kippers, salmon and fresh tuna. Any frying should be done in oils such as sunflower, rapeseed or olive. The diet should also be low in salt as excessive salt can cause high blood pressure which could contribute to developing complica tions such as heart disease, stroke and eye problems. Alcohol should be drunk in moderation as a little can help protect from heart disease but excessive amounts can be very harmful. The meals chosen for the anaemic are rich in iron but are still varied enough to include other nutrients necessary for good health.It is suggested that an average man needs to digest 10 – 18 mg of dietary iron each day and a woman should digest 18mg or more. If diet alone cannot meet this requirement, additional supplements should be considered. A good tip is to eat more foods containing vitamin C as this enhances the absorption of iron into the body (particularly good for vegetarians). The two-day meal plan meets the needs of both the diabetic and the anaemic by including the foods rich in the lacking nutrients. They are hopefully varied enough but simple enough to keep the individuals interested in sticking to a new way of eating therefore allowing them to manage their condition properly. (P5, M4) Safe practices in preparing, cooking and serving foodThe microbes on our food that can cause food poisoning are usually controlled by heating (cooking) and/or chilling (refrigerating) our food, but given the chance they can easily spread around the kitchen – via our hands, chopping boards, cloths, knives and other utensils. If they are allowed to cross-contaminate other foods – especially cooked and ready-to-eat foods – they can make us ill. Good kitchen hygiene and good personal hygiene are important to help control the spread of harmful germs. There are three main safety practices involved in the handling of food; hygiene, temperature and pest control. These are described in more detail below: Hygiene control Food must be kept safe by: Protecting food from contamination by harmful bacteria ? Preventing bacteria from multiplying to dangerous levels ? Destroying harmful bacteria in or on food by thorough cooking ? Disposing of harmful food safely There are b asic rules outlining food hygiene which are: ? Continually washing hands prior to touching food, after using the toilet, after touching animals and raw food ? Cover any cuts, spots or sores with a waterproof adhesive dressing ? Don’t smoke around the preparation of food ? Don’t allow animals into the area of food preparation ? Cover food to protect it from flies and other insects ? Wrap all food waste and dispose of it in a covered waste bin ?Clean up as you go. Wash surfaces with hot water and detergent ? Wipe spills up immediately with kitchen tissue and place in a covered bin ? Serve food as soon as its prepared ? Never allow raw food to come in contact with cooked food ? Wear clean clothing and be clean yourself ? Don’t cough or sneeze over food Temperature control The cooking and storage of food must be temperature controlled. The Food Safety (Temperature Control) Regulations 1995 sets out the safe temperatures for the storage, heating and chilling of food. A guide is shown below: MethodTemperature Freezer -180C to 220C Refrigerator Legal requirement 80C; good practice 5 – 60CHot holding foodHot food must be maintained at 630C Reheating manufacturedTemperature of reheated food must reach a Food that has been cookedminimum of 820C Once during manufacture Pest Control Control of pests and use of pesticides are particularly critical in places where food is prepared, served or packaged. Pests that live on or in food include insects (flies, cockroaches and weevils), birds and rodents (rats and mice). Flies can carry up to 6 million bacteria on their bodies and in addition to that, they defecate and regurgitate half-digested food from a previous meal onto food as well as lay eggs in it. Cockroaches can also spread bacteria and leave faeces in food.There are many variants of weevils but the one mainly found in a domestic setting is the grain weevil which lives in stored foods such as flour and grains. If ingested, they can cause E-col i infection or other disease depending on their diet. Rodents contaminate food by either walking on or walking on the work surface. Mice are known to urinate on food. Birds can also carry bacteria and food can be contaminated by bird droppings, feathers or insects that they carry on their bodies. Birds pecking through foil milk bottle tops can also cause contamination. Any premises that stores or manufactures food should be protected in order to prevent possible infection of or damage to it.Food pests tend to like warm, dark, damp undisturbed places so it’s important for food storage and preparation places to be cool, clean and dry. The building should be of general good repair and a cleaning, sanitising and pest control policy should be in force. Cleaning involves the removal of any debris or dirt from any work surface and/or piece of equipment. Sanitising involves the use of heat and/or chemicals that will remove any microbes present. Pest control is the eradication of any type of pest that may have a change to infect the food. This cannot be effectively accomplished if proper cleaning and sanitising has not been carried out first.Effects of unsafe practices It's estimated there are more than 9 million cases of gastro-enteritis each year in England. For an increasing number of people, it's due to food poisoning, something that's preventable. Gastro-enteritis describes symptoms affecting the bowel, such as nausea, vomiting, diarrhoea and stomach pain. Food poisoning is the type of gastro-enteritis caused by eating or drinking something contaminated with micro-organisms or germs, or by toxic substances produced by these germs. These illnesses are often accompanied by fever, muscle aches, shivering and feeling exhausted. These micro-organisms enter the body in one of two ways: 1. In the food.The food isn't cooked thoroughly, so the micro-organisms aren't killed off. This is often the case with barbecued food, for example. 2. On the food. For example, the person preparing the food doesn't wash their hands before handling the food. Taken from http://www. bbc. co. uk/health/conditions/foodpoisoning1. shtml There are different ways for contamination of food to take place, physically and chemically. Physical contaminants include pips, stalks, bones and shells from food, nuts and bolts from equipment, hair, fingernails, jewellery and plasters from the person involved in its preparation or insects and their droppings and eggs. Dust and dirt are also physical contaminants.Chemical contaminants include cleaning agents if they are not kept separate from the food and its preparation area and agricultural chemicals such as pesticides being sprayed on fruit and vegetables. Food in this case needs cleaning thoroughly before eating. Food that has been left over from metal containers should be transferred to a non-metal container and stored in the fridge with a cover on. Acidic and salty food can attack the metal once a can has been opened which, in turn, affects the food. Contamination by bacteria or viruses is known as biological contamination. Toxins are caused by mould, which indicates a dangerous level of bacteria, and causes illness (food poisoning). Examples of this are given overleaf: Microorganism |Source |Symptoms |Incubation period | |Staphylococcus aureus |Unpasteurised milk, people |Abdominat pain or cramp, |1 – 6 hrs | | | |vominting, low temperature | | |Bacillus cereus |Cereals, soil and dust |Abdominal pain, diarrhoea and |1 – 5 hrs or 8 – 16 | | | |vomiting |depending of the form of| | | | |the food poisoning | |Salmonella |Raw poultry, eggs, raw meat, milk, animals, |Abdominal pain, vomiting, |12 – 36 hrs | | |insects and sewage |diarrhoea, fever | | |Listeria |Soil, vegetation, untreated milk, meat, |Range from mild flu-like illness |3 – 70 days (median | | |poultry, cheeses (especially soft mould-ripened|to meningitis and septacemia. |being 3 weeks) | | |varieties), sal ad vegetables |Pregnant women are particularly | | | |susceptible | | |E coli |Raw or undercooked meats, untreated water, |Diarrhoea, vomiting, loss of |24 – 78 hrs | | |unpasteurised milk and dairy products |appetite, abdominal pain, stomach | | | | |cramps | | |Campylobacter |Raw poultry and meat, unpasteurised milk, |Fever, headache, abdominal pain, |48 – 120 hrs | | |untreated water, pets with diarrhoea, birds |diarrhoea | | | |pecking at milk bottle tops | | | There is legislation requiring safe practices while preparing and serving food to ensure that it’s safe to eat. The three main laws are:The Food Safety Act 1990 – this aims to protect consumers by preventing illness from the consumption of food and also by preventing them from being misled as to the nature of the food they are purchasing The Food Safety (General Food Hygiene) Regulations 1995 – cover basic hygiene principles that businesses must follow and relate to staff, premises and f ood handling. They affect anyone who owns, manages or works in a food business regardless of size or importance The Food Safety (Temperature Control) Regulations 1995 – these cover the safe temperatures that certain foods must be kept. Another food safety system is the Hazard Analysis Critical Control Point (HACCP), which aims to protect food from contamination by risk assessment, i. e. t ensures that all potential hazards are identified from the delivery of raw products to the serving of fully prepared food. The process is designed to highlight any problems and deal with them before any problems will arise. Businesses not following the laws covering food safety are liable for prosecution so although it may cost money in the short term by having to buy specialist equipment, staff training and various cleaning agents, etc, it could save them losing their business in the long term if these practices were not put in place. Bibliography and References Handout on the Impact of Die t on Health http://pubs. caes. uga. edu/caespubs/pubcd/b927-w. tml accessed 14/04/07 @19:20 hrs http://www. bbc. co. uk/health/conditions/foodpoisoning1. shtml accessed 15/04/07 @ 09:30 hrs http://news. bbc. co. uk accessed 10/04/07 @ 17:20 hrs http://www. diagnose-me. com accessed 08/04/07 @ 20:00 hrs http:// www. drpbody. com accessed 08/05/07 @ 23:30hrs http://www. fda. gov/diabetes/food. html#3 accessed 08/05/07 @ 23:450hrs http://www. food. gov. uk accessed 14/04/07 @18:30 hrs http://www. nlm. nih. gov/medlineplus/ency/encyclopedia_C-Cg. htm accessed 14/04/07 @19:00 hrs http://www. tmbc. gov. uk accessed 10/04/07 @ 17:40 hrs http:// www. uk-legislation. hmso. gov. uk/ accessed 14/04/07 @19:30 hrs http://www. uga. du/nchfp/how/general/images/img_1-7. jpg accessed 08/05/07 @ 23:55hrs Moonie, Neil. , 2003, second edition, BTEC FIRST Caring, Heinemann Education Publishers, Oxford ———————– Micronutrients (needed in small quanti ties) } Macronutrients (needed in large quantities) } (Taken from http://www. uga. edu/nchfp/how/general/images/img_1-7. jpg) The Food Safety (Temperature Control) Regulations 1995 (Taken from www. drpbody. com) The Food Safety (General Food Hygiene) Regulations 1995 Tiredness, shortness of breath, dizziness and palpitations are all symptoms of iron-deficient anaemia. Make sure you eat iron-rich foods and keep your blood healthy! The Food Safety Act 1990

The Dichotomy of a Feminine Interior and a Masculine Exterior

1.1 IntroductionSpace/architecture is wittingly or unwittingly gendered. Spaces are either considered feminine or masculine ( feminine or masculine being two of the larger genders known ) . Spaces frequently get the features of their users. Spaces occupied by adult females are associated with muliebrity and infinites occupied by work forces are associated with maleness. For illustration, in traditional havelis, we had the zenana country and the mardana country. The zenana country was that portion of the haveli where the adult females of the house spent most of their twenty-four hours. Mardana country was that portion of the haveli which belonged merely to the work forces. So of course, the zenana country began to be associated with muliebrity and mardana country began to be associated with maleness. Spaces are gendered non merely based on the user or the usage of the infinite, but besides based on the handiness of the infinite. We might detect that private infinites are considered fe minine and public infinites are considered masculine. Spaces are gendered based on their high quality every bit good. Often superior infinites are considered masculine and inferior infinites are considered feminine. In many families, the adult females are restricted to the insides of the house whereas the work forces of the household travel out to gain a life for the household. Therefore, we can presume the inside of the house to hold feminine characters and outside of the house to hold masculine characters. This duality between the feminine inside and masculine outside has been compared to nature and civilization, subjective and nonsubjective etc severally. Feminine and masculine are two distinguishable entities. It will be really interesting to analyze the passage from one gendered infinite to another, or analyze the function of different infinites and thresholds in segregating two otherwise gendered infinites. Transitional infinites are besides called the in between infinites or liminal infinites. Bobby Alexander ( 1991 ) in his book titledVictor Turner Revisited: Ritual as Social Changewrites â€Å"The root word threshold is derived from the Latin word for ‘threshold, ’ and literally means ‘being on a threshold† ( Alexander, pg 31 ) . In all contexts, liminal refers to an intermediate province or status, an mediate status in which the liminal entity has features of what it is between, but at the same clip is separate and distinguishable from them. It is a infinite which is basically equivocal and is, by definition, the interaction with which is impermanent. Transitional/liminal infinites are the porch, anteroom, corridors, courtyards, gallery, stairway etc. These infinites frequently do non hold a distinguishable map like kiping, cookery, analyzing etc, but are frequently experienced merely while traveling from one infinite to another. The features that define li minal infinite include layering, disintegration, blurring, and ambiguity. They may be the threshold or the point of separation between two infinites but the separation or the passage may be so seamless that it is barely perceived. This paper talks about the feminine inside and masculine exterior duality and analyses the function of the transitional infinites in organizing or overthrowing the duality.1.2 Need IdentificationSome infinites are associated with muliebrity and some are associated with maleness. Spaces associated with muliebrity are frequently discriminated against. In traditional houses, infinites associated with muliebrity are non merely discriminated against but are besides segregated from infinites associated with maleness. There is a man’s sphere and a woman’s sphere. There are a figure of factors which lead to this segregation of infinite based on gender, societal favoritism of adult females being a major factor. Today, adult females enjoy a comparatively better societal position. This alteration is reflected in the segregation of infinite based on gender, as there are really few infinites which fall entirely in man’s sphere or woman’s sphere. One could state that th ere is no clear man’s sphere or woman’s sphere. The line between the two has become blurred. This thesis aims towards analyzing the duality between infinites associated with maleness and those associated with muliebrity and analyzing the function of liminal /transition infinites and thresholds in organizing or overthrowing the duality.1.3 AimThe purpose of this paper is to analyze the supposed duality between the masculine outside and the feminine inside of a place and understand the passage between the two.1.4 Research inquiryTaking the duality of a feminine inside and the masculine outside, how do we get down critically analyzing the function of liminal infinites in either forming or overthrowing the said duality?1.5 AimsFirst nonsubjective is to analyze the duality of interior and exterior as nature and civilization, feminine and masculine, private and public.Second aim is to happen out the factors that lead to this passage from interior to exterior.Finally analyze the function that transitional infinites play in organizing or/and overthrowing the duality.1.6 ScopeThe intent of this paper is to understand liminal infinites. Liminal infinite in itself is a huge subject. Therefore, I have restricted myself to analyzing merely the liminal infinites at place. My research is traveling to utilize lenses provided by gender surveies. The qualitative and the quantitative facet of passage infinites are studied wherever it is traveling to act upon my research from the position of gender. Anything beyond this is out of range of this research.1.7 RestrictionsIt is a survey of liminal infinites throwing visible radiation on the gendered side of the survey. All the work that has been done on Gender and Space, are basically point of views of popular designers and minds. It is therefore a digest of their perceptual experiences and my critical analysis of the same. Merely secondary mentions viz the books are available which are besides non facts but point of vi ews of others, which may be unequal. Discrimination based on gender can be experienced in traditional places. Today, with the alteration in the mentality of the people, the place of adult females has improved. Cases of favoritism based on gender have reduced but they still exist. Spaces associated with muliebrity may non be discriminated against but are still separate from infinites associated with maleness. Because of the restriction of clip this facet could non be studied in item. There were other restrictions of geographics and resources.1.8 Research MethodologyFirst portion of the thesis trades with understanding the duality between interior and exterior by comparing the inside and outside with nature and civilization, feminine and masculine, private and public. The function of place in understanding the duality will besides be studied in this portion. This portion is traveling to be carried out by reexamining plants of other designer on the topic. Second portion trades with analyzing the passage from one gendered infinite to another. It besides deals with analyzing liminal infinites and threshold in the context of the duality. This portion will dwell of reappraisal of plants of other designers on this topic. It will besides consist of primary and secondary instance surveies of traditional houses/havelis and modern-day houses. Here infinites of each house would be analysed under assorted caputs such as usage, resident, handiness, location etc. The function of different liminal infinites and thresholds in the house in leaving feminine or masculine character to a infinite will besides be studied.1.9 Designation of Case StudySecondary Case Study – Rangrez House in Patan, Gujarat Primary Case survey – Haveli Mubaraq in Malerkotla, Sangroor territory, Punjab Both the houses were inhabited by Muslim household. The comparing of the two instance surveies would hence non hold any major difference based on different cultural patterns. Both the instance surveies have been selected in similar climatic zones. Similar liminal infinites and thresholds are therefore likely to be found in both the instance surveies. These traditional houses are so traveling to be compared to a modern house. A modern house in Punjab has been selected in this respect. As a consequence, the points of difference ( if any ) will non be influenced by climatic and geographical characteristics. So, the difference in the function of passage /liminal infinites in segregating feminine infinites from masculine infinites in both the traditional and the modern houses might be due to alter in the mentality of people.

Arthur Miller’s “Death of a Salesman” Essay

Throughout Arthur Miller’s Death of a Salesman, Willy Loman tended to victimize virtually everyone he came in contact with. He hurt others perpetually throughout this play for a variety of different reasons. One of his key targets was his wife Linda. From verbal to finical, Willy Loman abused his wife Linda. His son Biff was also a prime target of his abuse. His abuse towards his son was subtle at times, and not so subtle others. Biff wasn’t the only son to encounter abuse his brother Happy was also a target. Happy was abused not by any action, but by lack of. To further expand on the aforementioned, Happy was ignored by his father causing much detriment. A common occurrence among abusers is that their victimization seems be focused internally (family) or externally (everyone else) but rarely both. Willy Loman was an anomaly as far the previously philosophy was concerned; Willy victimized everyone he came in contact with. From his finically supportive friend, Charley, to the last person you’d expect, a child. Though, that isn’t to say that Willy was in turn unharmed; he was also a victim. Those who are victimized often feel that they are justified in their diatribe against all others, no matter how untrue. His boss Howard would victimize Willy Loman, stating his lack of importance to business. Which could be perceived as a severe act against one’s ego, but this wasn’t the most prevalent culprit of harassment. The quintessential worst enemy of Willy was his mental illness; but more specifically his frequent delusional tangents. Throughout Arthur Miller’s Masterpiece, Death of a Salesman, Willy Loman was both a victim and a victimizer as I’ll soon make evident in the text below. The most evident victim of Willy Loman was his dearest wife Linda. There were many angles in which she was abused but none more apparent than verbally. Willy Loman didn’t abuse his wife in the conventional use of the word; he didn’t go on verbal tirade, it was much more passive. For example a scrip analysis from Death of a Salesman featuring an emotional moment between Willy Biff and Linda; from pages one hundred and twenty-seven to one hundred and thirty, Willy had twenty-eight lines, Biff had twenty-five lines and Linda a mere four. This clearly demonstrates that whenever Linda was part of  the conversation that wasn’t one-on-one she was severely neglected. When Willy and Linda would talk one-on-one she couldn’t say a thing without being contradicted or having her opinion belittled; â€Å"LINDA: Willy, dear. Talk to them again. There’s no reason why you can’t work in New York. WILLY: They don’t need me in New York. I’m the New England man. I’m vital in New England.† (Death of a Salesman, page 14) This shows utter denigration just for the sake of flexing his superiority, and ironically enough, he later attempts exactly what his wife suggests. What this shows is that Linda was absolutely right and Willy chose to victimize her over admitting that his wife was right. In this scene Willy defames his wife by establishing her inability to do simple processes correct, â€Å"WILLY: Why do you get American when I like Swiss? LINDA: I just thought you’d like a change- WILLY: I don’t want a change! I want Swiss. Why am I always being contradicted?† (Page 17) Maybe this seems harmless but imagine how you would feel; you’re looking out for some ones best interests and made to feel incompetent in the process. There is no doubt in my mind that this was detrimental to Linda’s ego. Another way Willy victimized Linda was a way only Biff and he were privy to; events in Boston that may have cost him a place in heaven. Willy chose to break sanctity of marriage by cheating on his wife with a woman from Boston, but this begs the question; is someone a victim if they don’t know they were victimized? The second definition on Dictionary.com states that a victim as â€Å"a person who is deceived or cheated, as by his or her own emotions or ignorance, by the dishonesty of others, or by some impersonal agency.† Ostensibly, what makes a victim isn’t the harm; it is the deceitfulness behind the action. To apply logic; if Linda were to find out she would in turn be hurt. With the application of this definition all speculation ends, and Linda clearly can be labeled a victim. The last dynamic to Linda-Willy victimization is the more subtle finical difficulty caused by Willy’s incompetence. Willy had a commission based job and as a result had very unstable salary. In the later years of Willy’s life he seemed to have lost his knack for selling and as a result his income. This clearly created an uncomfortable living environment for the Linda. For one, not having working appliances would make her life incredibly more  difficult and in turn would cause her stress. Secondly, not knowing if they would be able to afford their insurance premiums was also a problem. Not knowing if your world could come to a crashing end at any moment would create an enormous amount of insecurity in Linda. I am perfectly aware that this wasn’t Willy’s intend by any means; it was a topic of Willy’s concern as much as it was Linda’s. As of such, I’m sure you’re curious how this could be interpreted as victimization; how could b eing unable to provide a healthy living environment for your family be victimization? It lies in Willy’s passivity and ego. Willy had an opportunity to receive a job from his friend and finical confidante Charles, and by refusing it he effectively threw Linda into a poor finical situation. Another character Willy victimized was his own son Biff. Much like Linda, there was a few facets to Willy’s abuse as I’ll soon demonstrate. The first on the docket was the verbal abuse. To keep this from convolution I present the following, â€Å"Biff is a lazy bum!† (Page 16) This demonstrates verbal abuse towards Biff that caused a great amount of distress in his son; as Biff perceives in rebuttal to like-comments, â€Å"Why does Dad mock me all the time?† (Page 21) This just brings a pinch of tangibility and support the true power of Willy’s abusive comments. There was also a less visible approach to Willy’s abusive nature, and that was in how he spoke to Biff. I’m sure you’re probably encountered similar situations, maybe when meeting the judgmental mother-in-law. To get straight to the point, they state seemingly standard question or comments laced in condescension and attitude. Willy had a perpetual filter of attitude when he would confront Biff; and I use the word â€Å"confronting† because the seemed less like conversations and more like an interview. It would be extremely difficult to demonstrate this, so instead I present a quote from his wife Linda who also recognizes his confrontational attitude. â€Å"LINDA: †¦You mustn’t lose your temper with him. WILLY: When the hell did I lose my temper? I simply asked him if we making any money†¦Ã¢â‚¬  (Page 15) As you can see, Linda has recognized what I did, Willy’s subtle criticism of his son Biff via seemingly harmless questions. Though Willy’s verbal assaults were extremely hurtful they didn’t even scratch the surface relative his other mode of victimization; the belief of  his son’s greatness. Most would consider thinking your son is great to a fantastic attribute for both son and father, but there is a level of moderation that was completely disregarded. Hoping the best for your son and being utterly divorced from reality are two completely different things; and unfortunately Willy was the latter. By constantly putting Biff on a pedestal he put him in a very uncomfortable situation. He made Biff feel that if he didn’t achieve the level of his expectations he was a failure. This ultimately led to his breakdown and the elimination any doubts of the pain Willy induced. Besides the previously mentioned moments of abuse, Willy was a less than satisfactory parent. In order for people to become competent adults they require a strong upbringing. The reason Biff didn’t have a strong upbringing was because of Willy’s ego. Willy thought he was had fantastic genes and his son would be fantastic by default. For starters, his father ignored all warning sides that Biff was failing math, even after literal warning from his son’s friend Bernard; â€Å"BERNARD: I heard Mr. Birnbaum say that if you don’t start studyin’ math he’s gonna flunk you†¦ WILLY: Don’t be a pest, Bernard!† (Page 32) Willy’s belief in Biff’s infallibility led him to completely disregard the warning signs of his failure. Some might think this is Biff’s responsibility, but I beg to differ. Willy is his father, and his son was at a crucial age in life, one where the easiest choice isn’t the best. This was a very important time for Willy to take hold and push him to succeed and unfortunately he didn’t. By not giving him a proper foundation he put his son in a predicament he could never escape, one that presented years of disappointment frustration and anger. Willy’s abuse of his son Happy wasn’t of an unconventional nature. He didn’t insult Happy, nor did he criticize him. What he did could be interpreted as even worse, he didn’t acknowledge his existence. The only time he entered into mind was while Biff was the focal point. It was evident that this constant ignorance deeply bothered Happy. As a child Happy was constantly pretentious; trying to grasp any ounce of attention he could get his hands on. This is a sheer sign of someone who was attention deprived. He wouldn’t have had to constantly draw attention to himself if he was getting it  anyways, in a manner a good father would provide. In his later life, Happy suffers from numerous characteristic of a person who was an attention deprived child. For one he perpetually lies to making him seem like something worth admiring; as demonstrated at the Chop House, â€Å"Excuse me, miss, do you mind? I sell champagne and I’d like you to try my brand . Bring her a champagne, Stanley.† (Page 101) In this scene Happy boldly lies to woe a women he has just met; he was not a champagne sales person, he in fact worked an unsatisfying job as the assistant to the assistant buyer. Another sign of his victimization as child was evident in the way he treated his father. I speculate as the years past, Happy started to resent his fathers. This is evident by the apathy he demonstrated towards his father at the Chop House; â€Å"LETTA: Don’t you want to tell your father- HAPPY: No, that’s not my father. He’s just a guy. Come on†¦Ã¢â‚¬  (Page 115) There is an expression, â€Å"the apple doesn’t fall from the tree†. I think this moment brings this expression to life as Willy’s choice to ignore his son comes full circle as Happy does the same, leaving him high and dry. Willy didn’t direct his victimization to the Loman family members alone, he chose to victimize people outside his family as well. He was relentless when it came to his neighbor and good friend Charley. Charley was a great friend of his who would help him finically at every turn of the way. Even when Willy lost his job and was indebt Charley put his best foot forward to correct this unfortunate circumstance by offering the obviously useless Willy a job. Willy seemed to overlook this steadfast friendship to criticize Charley for relatively irrelevant reasons; â€Å"WIILY: Where are the rest of your pants? CHARLEY: My wife bought them. WILLY: Now all you need is a golf club†¦Ã¢â‚¬  (Page 51) This is just one of the numerous examples of Willy ruthlessly criticizing his loyal friend. Insulting someone when they are around could be construed as friendly banter if Willy didn’t insult Charley only in person. This is demonstrated when Willy s uses his loyal friend as a model of someone who isn’t â€Å"well-liked.† â€Å"HAPPY: Like Uncle Charley, heh? WILLY: Bigger than Uncle Charley! Because Charley is not-liked. He’s liked, but he’s not-well liked.† (Page 30) The most troublesome portion of this moment in Death of a Salesman is the level of candor. Willy throws his friend to the dogs as if he’s was a piece of meat. The victimization didn’t pertain to Charley alone; it also carried over to his son Bernard. Willy view Charley’s son Bernard as weak because of his lack of athletic prowess. For this reasons Willy felt it necessary to victimize Bernard as exemplified in the following, â€Å"You want him to be a worm like Bernard?† (Page 40) In this quote Willy refers to his son’s friend Bernard as a worm during a conversation with his wife Linda. The most unfortunately part of this is that Bernard, much like his father has a caring nature, and constantly tries to help the Loman’s. Once again, Willy just brushes off any attempted assistances and chooses to do the exact opposite and victimize. Victimization as far as Willy Loman was concerned wasn’t a one way street; the sword of victimization was double-edged. Howard, Mr.Loman’s boss was probably his biggest adversary. He was a very business oriented individual who didn’t see faces but instead dollar signs. This is best exhibited when an emotionally tattered Willy request a desk job in the New York office. â€Å"I appreciate that, Willy, but there just is no spot here for you. If I had a spot I’d slam you right in, but I just don’t have a single solitary spot.† (Page 80) Upon first glance this might seem as if Howard is a caring individual whose hands are tied, but that is just a business persona exhibited and taught universally. If that seems like to far of a stretch you only need to inspect Howard’s actions that later came; â€Å"HOWARD: Willy, you can’t go to Boston for us. WILLY: Why can’t I go? HOWARD: I don’t want you to represent us†¦Ã¢â‚¬  (Page 83) Willy’s purpose upon visiting Howard was to request an advance to protect his family arrives only to get the proverbial boot. Howard did mention business is business and we are all aware that the business world is cut throat and if you aren’t effectively doing you’re job you don’t deserve to have one; but this doesn’t excuse the tactfulness of Howard’s actions. Willy’s loyalty was completely disregarded, he wasn’t given any chance or warning and for that reason this by whom Willy was most victimized. Besides Howard, only one character could touch the level of victimization he achieved, and his name was Willy Loman; bar-none, his own worst enemy. One  of the crucial problems with Willy was his need to be better than everyone else. He constantly compared his achievement to his brother Ben as well as his good friend Charley. He viewed anything less than their success as simply not good enough. This in turn caused Willy an enormous amount of anxiety. Comparing yourself with your peers isn’t necessarily a bad thing, it’s only bad when your point of comparison is insurmountable and you won’t settle for anything less; his brother Ben had a mammoth size fortune, and good friend Charley was a wealthy business owner with an, even wealthier Lawyer son. If that wasn’t enough, like most parents, Willy began to live his life through his son Biff. Biff being a total failure; this resulted in even more suffering for Willy. Willy’s hope began to decay and deca y until it was unrecognizable, leaving him with only one option left. Willy’s only option left was suicide. A series of culminating events in Willy’s eyes, denied him any other option. He was starting to subconsciously recognize his failure as a father and more importantly a man. I couldn’t imagine a more cold cut victimization of one self. Many people when in a depressed state commit heinous acts, but there is no more heinous than committing suicide. Suicide is the grand puma as far as self-deprecation goes and Willy was a culprit of it. The mode of his suicide was even more appalling; a forced car accident. There are many sure ways to kill yourself; hanging, or shooting, jumping off something really high, but it takes a significant amount of self victimization to commit suicide via motor vehicle. This is because the chances of sustaining permanent injury are extremely high versus the chances of death. For this reason, I can concur that all victimization of Willy’s were only overcome by the victimization of himself. This play was riff in the victimization and concurrent victims. Linda was victimized in enumerable fashions by her husband Willy. Willy’s victimization also carried over to his two son’s Biff and Happy who where both victimized but in two different fashions; one by neglect the other by high expectations. The victimization by Willy Loman didn’t cease at the doors of the Loman household, it even was carried over to his loyal friend and neighbor Charley and son Bernard. Willy was in turn victimized by his  boss Howard who made him feel inferior to the company, striking a serious blow to his ego, as well as putting him in a horrible finical situation. This diatribe aside Willy was in fact the biggest abuser of himself. One unanswered question seems to resound through this play, and that is why did Willy feel the need to criticize those around him? Was it his upbringing? I am under the impression it was due to mental illness. Willy seems to have many of the characteristics of one who is depressed; persistently sad, anxious, feelings of helplessness, difficulty making decisions, irrational thoughts and at the top of that list, suicide. Willy was without a doubt the biggest victimizer in Death of a Salesman but his victimization of others was only superseded by the victimization of himself.

Taxation Law Essay

1. The assessability or otherwise to Jino and Anna of the annual bonuses paid by Darling Bank to them. Consideration of the proximity of services or employment relationship, the importance of the donor’s motive and the status of gratuitous payments are relevant in determining whether the bonuses received are assessable income. We can determine that the bonuses satisfactorily fulfil the requirement that for the bonuses to be assessable they must â€Å"come in†. (tenant v smith) Natural incidents of employment will be income, because they arise from a service relationship and because they are an expected incident of the occupations. Kelly v DCT) Ultimately, it is the character of the payment in the hands of the recipient that is determinative (Scott) of income. The bonuses received by Jino and Anna were not mere gifts. The amount in Scott v FCT was a gift; it was gratuitous, not made in discharge of an obligation and not taken by the recipient as discharging an obligation and not income by ordinary concepts. The payments in Scott v FCT and Moore v Griffiths were ‘one-off’. The payments were in addition to entitlements under service agreements; the donor’s motive was to make a personal tribute and the payment was unexpected.While income generally exhibits recurrence, regularity and periodicity, it would be wrong to conclude they were necessary elements and that a ‘one-off’ payment in the nature of a ‘gift’ cannot be income. (demonstrated by Squatting Investment Co) In Moore v Griffiths, the bonus received was a testimonial or personal gift rather than a reward for services rendered by the taxpayer in the course of his employment. The payment had no foreseeable element of recurrence, and there was no knowledge or expectation on the taxpayer’s part that the payment would be made as a reward for rendering his services.A bonus payment is ordinary income for the purposes of subsection 6-5(2) of the ITAA 1997, which provides that the assessable income of a resident taxpayer includes ordinary income derived directly or indirectly from all sources, whether in or out of Australia, during the income year. The initial presumption, prima facie, a payment from taxpayer to recipient is not income (Hayes v FCT) may be displaced if in substance and reality the payment was a product of services.Ordinary income is typically regarded as including salary and wages and fees connected with employment or provision of services; the critical element being the connection with an earning activity. Amounts derived from employment or the provision of services are income. In FCT v Dixon, the amount taxpayer received was assessable because the receipts were of an income character, and the amount was an expected periodical payment arising out of circumstances, and also because it formed part of the receipts upon which he depended for regular expenditure.Similarly, the bonuses Jino and Anna received fulfille d 3 critical elements in FCT v Dixon; the payment was periodical, incidental to employment and relied upon for regular expenditure. In FCT v Harris, payments were unrelated to the length or quality of service, and were periodic yet unpredictable. Hence, they were unassessable as the critical elements in Dixon’s case were absent in Harris. In FCT v Kelly, the prize money the footballer received was held to be payments as income. Kelly was aware that the prize would be offered,S15-2 sets out that allowances and other things provided in respect of employment or services can be included in your assessable income. S15-2(1) states that â€Å"assessable income includes the value to you of all allowances, gratuities, compensation, benefits, bonuses and premiums provided†¦ in respect of†¦ any employment of or services rendered†. Hence, if the bonuses are consequently not considered ordinary income, it will still be regarded assessable under s15-2 as the amount that is assessable as ordinary income under s6-5 is not included in assessable income under s15-2(3).The key issue to consider is the ‘connection with earning activity’. It was for ‘work throughout the year’. The $100,000 bonuses can therefore be included in assessable income under s. 15-2 as a reward for personal exertion, even though the bonuses were unexpected and not relied upon by Jino and Anna (Moore). The bonuses were recurring, incidental to employment, of an ordinary kind. (Scott) There is direct nexus with employment; FCT v Cooke & Sherden is irrelevant because the holidays received did not represent income.There was no entitlement to alternative compensation if the holidays were not taken, and it was also not convertible into money. 2. Whether Jino and Anna are entitled to deductions for interest paid on the amount they redraw from their loan on the Darling Point property to partly finance their investment in the King Street property. ITAA97 S8. 1 (1) p rovides that you can deduct from your assessable income any loss or outgoing to the extent that â€Å"it is incurred in gaining or producing your assessable income†.Hence, Jino and Anna will be entitled to deductions for interest paid on the amount they redraw from their loan â€Å"to the extent† they are using it to finance their investment in the King Street property. Interest is characterised by the use of the funds; the fact that the original loan was for the Darling Point property is irrelevant. Consideration must be given to the redraw facility, that any fund used from the redraw is used to produce assessable income or for the business, and the interest on the portion of the fund will be deductible to that extent.In FCT v Munro, the deduction for interests were not permitted under s. 8-1 ITAA97. It was held that the â€Å"deductibility of interest depends on the purpose for which the principal is borrowed, a deduction in interest is not permitted when the borrow ed money is used for a purpose whereby no income is produced, even if the money is borrowed on the security of rent producing property†. The commissioner disallowed the taxpayer’s claim for deductions, on the basis that the borrowed moneys had not been applied exclusively to produce assessable income.The borrowed money had been applied for the benefit of the sons and hence interest was not incurred in gaining assessable income. Conversely, the purpose for which the principal amount of $400,000 Jino and Anna borrowed was for an investment in property that would produce rent. The fact that the Darling Point property was used as security for the loan as it was withdrawn from the ‘repayment redraw’ facility for residential property is irrelevant. Hence, Jino and Anna should be entitled to deductions for the 6% interest paid on the $100,000 withdrawal from the redraw facility.Steele v FCT considers whether there is sufficient nexus of residence with income produ ction; interest incurred before assessable income is derived is deductible if there is. It was established that the meaning of ‘assessable income’ in the first limb of s51(1) is summarised in Fletcher & Ors v FCT (1991) 173 CLR. Assessable income is to be â€Å"construed as an abstract phrase which refers not only to assessable income derived in that or in some other tax year but also to assessable income which the relevant outgoing ‘would be expected to produce’†¦Ã¢â‚¬ .The 6% interest withdrawn from their loan is incurred before assessable income is derived hence is deductible. 3. Appropriate tax treatment of the lump sum payout to Thomas from both Jino and Anna’s perspective and from Thomas’s perspective From Jino and Anna’s Perspective TR 2005/6 1. This Ruling explains the circumstances where it is considered that: (a) a lease surrender receipt is assessable income under section 6-5 of the Income Tax Assessment Act 1997 (ITAA 1997); and (b) a lease surrender payment is deductible under section 8-1 of the ITAA 1997. . This Ruling also addresses the application of the provisions of the ITAA 1997 covering capital gains and capital losses (CGT). The first issue to consider is first considering the general deduction provision s8-1. Although the lump sum payout passes the 1st positive limb, based on Sun Newspaper Ltd v FCT, we can establish that the payout is not of revenue but of a capital nature. There are 3 matters to consider in determining whether the payout is on revenue or capital account. Footnote: pg 446 of casebook) Parallel to the features of transactions of the expenditure in Sun Newspaper, [1] (a) the payout was of a large sum intended to remove competition for Tony, (b) the payout was recurrent in the sense that the risk of a competitor arising must always be theoretically present, (c) the chief object of the †¦Ã¢â‚¬ ¦ Considering the general deduction provision s8-1, if the payout was reve nue, it would be deductible. However, the capital nature of the payout fails the negative non-capital requirement under s8-1.As Jino and Anna are not â€Å"carrying on a business of gaining or producing assessable income† (s8-1(b)) in leasing out the shop, it is still a capital gains tax and we must consider further provisions for specific deductions for capital expenditure. Jino and Anna were not obliged to lease the shop to receive rent because Thomas was already willing and happy to pay fixed rental of $3,500 per month for 5 years. Therefore, the $5000 is not deductible because it is not a loss, but rather a result of voluntary action. If it were a loss incurred, then the amount would be deductible.Second, for the lump sum payment to be deductible, the expense has to be related to producing assessable income. Herald and Weekly Times Ltd v FCT derives the notion ‘incurred’, as â€Å"the expenditure (legal fees) incurred by the taxpayer was wholly and exclusive ly expended in gaining or producing its assessable income and was therefore deductible under s23(1)(a). † Since the $5000 payment was to terminate Thomas’s lease and provide an opportunity for Jino and Anna to obtain $500 more in monthly rent, it can be seen as being incurred to gain assessable income from the new lessee Tony.Consequently, the expense of $5,000 is deducted by straight line method over five years. Thomas’s Perspective The amount paid to Thomas can either be capital in nature where â€Å"the lease formed part of the profit-yielding-structure of the lessee’s business† or it could be income which â€Å"arises in the course of business activity†. If the compensation payment lead to the cancellation of business leaving the profit-making structure permanently impaired, then it constitutes as a capital gain. Considering Heavy Minerals (1966) Californian Oil ProductsIn Van den Bergs Ltd v Clark (1935), the House of Lords held that â⠂¬Å"the sum received by the taxpayer†¦ on the termination of the arbitration and in consideration of the taxpayer’s consent to termination†¦ was a capital receipt and shouldn’t be taken into account in computing the taxpayer’s liability to tax. † 4. Appropriate tax treatment of the waiver of Tony’s first month’s rental from both Jino and Anna’s perspective and from Tony’s perspective Jino and Anna’s perspective No money involved – agreement Not meant to pay each other money. Tony didn’t pay out any rent and anna didn’t receive.No money exchanged therefore first month no assessable income as no exchange. For tony didn’t pay out any rent therefore no deduction Tony’s perspective Orica Reduction in expenditure can not be income according to ordinary concepts assessable under s25(1). There was no profit or gain made as a result of the taxpayer entering into arrangements which was à ¢â‚¬Ëœa singular transaction, not part of the regular means whereby the taxpayer obtained returns’. Lees & Leech Even if it was assumed the payment received by taxpayer constituted a profit or gain, the payment was not received by it in the ordinary course of carrying on its business.TR 93/6 1. This Ruling is concerned with those arrangements which are used to reduce the interest payable on a customer's loan account. These are commonly referred to as ‘interest offset arrangements' but are called ‘loan account offset arrangements' in this Ruling. These products are generally structured so that no interest is derived by the customer and therefore the customer is not liable to pay income tax in respect of the benefit arising from the account. This Ruling: †¢ outlines the manner in which acceptable loan account offset arrangements usually operate; and †¢ xplains the limits on acceptable arrangements. 5. The appropriate tax treatment of the early repayment pe nalty from both Jino and Anna’s perspective and from Tony’s perspective TR 93/7 A penalty interest payment is generally deductible under subsection 51(1) if: (a) the loan moneys were borrowed for the purpose of gaining or producing assessable income or for use in a business carried on for that purpose; and (b) the payment is made in order to rid the taxpayer of a recurring obligation to pay interest on the loan, where such interest would itself have been deductible if incurred.Where the repayment of loan moneys borrowed for the purpose of producing assessable income is secured by mortgage, penalty interest payable on an early repayment which effects a discharge of the mortgage will generally be deductible under section 67A. 5. Penalty interest is not expenditure incurred in borrowing money so as to be deductible under section 67. 6. Where penalty interest is paid upon repayment of a loan incidental to the disposal of an asset, the payment is not taken into account unde r Part IIIA of the ITAA in calculating the amount of any capital gain or capital loss arising on the disposal.Subsection 51(1) provides that: â€Å"all losses and outgoings to the extent to which they are incurred in gaining or producing the assessable income, or are necessarily incurred in carrying on a business for the purpose of gaining or producing such income, shall be allowable deductions except to the extent to which they are losses or outgoings of capital, or are of a capital, private or domestic nature, or are incurred in relation to the gaining or production of exempt income. 9. Generally speaking, provided loan moneys were borrowed for the purpose of gaining or producing assessable income or for use in a business carried on for that purpose, penalty interest payable on early repayment of the loan will, unless it is of a capital nature, qualify for deductibility under subsection 51(1). This will commonly involve borrowings used to acquire an income-producing asset or to p rovide working capital to operate a business. 10.In the case of such borrowings, the central issue is whether penalty interest payments are â€Å"losses or outgoings of capital, or of a capital†¦ nature†. If so, then they will not be deductible under subsection 51(1), but may be deductible under sections 67 or 67A. 11. We do not consider that so-called penalty interest is, in fact, in the nature of interest. This is so even if the loan agreement uses the term â€Å"penalty interest†. The description of an item used in any relevant agreement is not conclusive of its character (refer FC of T v. Sth. Aust.Battery Makers Pty. Ltd. (1978) 140 CLR 645 at 655; 78 ATC 4412 at 4417; 8 ATR 879 at 884 per Gibbs ACJ and Cliffs International Inc. v. FC of T (1979) 142 CLR 140 at 148; 79 ATC 4059 at 4064; 9 ATR 507 at 512 per Barwick CJ). To call a payment â€Å"interest† does not conclusively determine that it in fact answers that description. Nor does it prevent the pa yment from being an outgoing of a capital nature. 12. Interest is considered to be â€Å"compensation to the lender for being kept out of the use and enjoyment of the principal sum†: see FC of T v.The Myer Emporium Ltd. (1987) 163 CLR 199 at 218; 87 ATC 4363 at 4371; 18 ATR 693 at 702). Penalty interest is not paid for the use of the lender's money. It is paid in respect of a period when the borrower has repaid the loan and does not have the use of the money (refer R. W. Parsons, Income Taxation in Australia at para. 6. 330) 13. The critical factor in determining the essential character of an outgoing is the character of the advantage sought by the making of the expenditure ( Sun Newspapers Ltd. v. FC of T (1938) 61 CLR 337 at 363 per Dixon J).Whether an outgoing is capital or revenue in nature â€Å"depends on what the expenditure is calculated to effect from a practical and business point of view† ( Hallstroms Pty. Ltd. v. FC of T (1946) 72 CLR 634 at 648 per Dixon J ). 14. As a penalty interest payment is a cost directly attributable to obtaining early repayment of a loan, the question to be answered is effectively: â€Å"what, from a practical and business point of view, is the advantage sought from an early repayment of the loan? † This is a question of fact to be answered on a case by case basis. 5. Where the advantage sought is the release from the contractual obligation to incur a recurrent liability to pay interest on the loan, and such interest would itself have been deductible, then the penalty interest payment is on revenue account ( FC of T v. Marbray Nominees Pty. Ltd. 85 ATC 4750; (1987) 17 ATR 93, Metals Exploration Ltd. v. FC of T 86 ATC 4505; (1987) 17 ATR 786). Such a payment does display certain capital indicia in terms of the tests enunciated by Dixon J. in the Sun Newspapers case (supra); i. e. t is a once-and-for-all type lump sum which eliminates a threatened disadvantage and thus produces a benefit of a lasting char acter for the taxpayer. Nevertheless, where the initiating cause for early repayment of the loan is a saving in future interest outlays, the payment is essentially revenue in character. 16. On the other hand, where the penalty interest payment is paid effectively as a price to rid the taxpayer of a burdensome capital asset or is otherwise incidental to the realisation of an asset, then it will generally be on capital account. 17.Where repayment of a loan is secured by mortgage, penalty interest payable on early repayment may be deductible under section 67A. Section 67A provides a deduction for expenditure (excluding principal or interest payments) incurred in connection with the discharge of a mortgage securing repayment of moneys borrowed for the purpose of producing assessable income. Unlike subsection 51(1), deductibility is not affected by whether the expenditure is capital or revenue in nature. As previously discussed, so-called penalty interest is not, in fact, in the nature o f interest, and is therefore not excluded on his basis from deductibility under section 67A. 18. Borrowing expenses which are on capital account and for that reason not deductible under subsection 51(1) may qualify for deduction under section 67. However, penalty interest is not â€Å"expenditure incurred†¦ in borrowing money† for section 67 purposes. These words, in the context of section 67(1), refer to a â€Å"cost† of borrowing; i. e. expenditure incurred in relation to the actual establishment of the relevant loan. The liability to pay penalty interest is first incurred after the money is borrowed, and is therefore not incurred in borrowing the money.The payment is not made pursuant to a contractual obligation which was incurred at the time of borrowing as an incident of establishing the loan (refer Ure v. FC of T 81 ATC 4100; (1981) 11 ATR 484). 19. Where penalty interest is paid upon repayment of a loan incidental to the disposal of an asset, the payment is not taken into account for Part IIIA purposes in calculating the amount of any capital gain or capital loss arising on the disposal. The payment would not be included in the cost base of the asset under section 160ZH.In particular, it is not within the categories of â€Å"incidental costs† of acquisition or disposal in subsections 160ZH(5) or 160ZH(7), and, as it is not in the nature of â€Å"interest† (see paragraphs 11 and 12 above), is not a â€Å"non-capital cost† under subsection 160ZH(6A). 22. Anne obtains a loan from a financial institution to purchase a rental property. Within the term of the loan Anne decides to sell the property. This requires her to repay the loan in order to discharge a mortgage over the property which secures the loan. In paying out the loan early Anne incurs a penalty interest payment. 3. The repayment of the loan, and the associated incurrence of the penalty payment, is a necessary incident of the sale of the property. A payment so connected to the realisation of a capital asset will be on capital account. The payment is therefore not deductible under subsection 51(1). The payment will, however, qualify for deductibility under section 67A as expenditure incurred in discharging a mortgage. 6. The CGT effects for Jino and Anna of the sales of the Darling Point apartment and of the King Street Property ———————–

Computer Motherboard (Descriptive)

Computer Motherboard Motherboard acts like the arteries of a human taking the blood all over allowing the blood to travel. It has many line-like structures that are like the veins and the arteries. These lines are the wires mounted on the motherboard that keep thousandths or even millions of connection. Motherboard is a small yet powerful device inside the computer system. The motherboard has three cards on it. First, the graphics card, it is like the eyes of the computer, it acts like the eye that saw and reflects images to the screen.Second, the sound card it is the mouth of the computer, it sends sound to the speaker, it shouts what the computer says. And the third, the modem, the nose of the computer. It sniffs messages from the wires coming from the telephone lines. If there’s a blood, there’s also the heart. The processor of the computer acts as the heart of the computer. It has a square-shaped chip that has many pins. It sits on the motherboard controlling all th e cards including the motherboard.It controls, allows, and restricts information that is being disseminated into the system like the heart. It also has a heat sink and a fan keeping the processor cool. To be able to complete the system, it also has the brain. Hard disk serves as the brain of the computer. It is rectangular in shape. Inside it, there’s a mirror-like disk where all the information are stored. The disk spin at greater speed, depending on the information /data is being written into the disk.Motherboard is also consists of chips, transistors, and capacitors. It is the other component of the motherboard that acts like the organs of the system. These chips may be small as a grain of rice and bigger as a coin. Transistor is a small, black in color and rectangular in shape. It is sometimes recognizable because of its three metal legs attached on it. Transistors is consists of thousand or even million of IC (Integrated Circuit) packed in one part. And the capacitors ar e like tanks attached in the motherboard.It varies in size; it may be small, medium or large depending on the voltage and its capacitance. Motherboard is consists of millions of chips, transistors and IC’s. It acts like the body of the computer. Without it, the computer will not work. It is like the trunk of a tree. It is an amazing thing that has millions of wires attached in a small board. It is powerful and fundamental part that the computer will not work without it. Reference: * Motherboard. Retrieved from http://www. en. wikipedia. org/wiki/motherboard

How does Technology Affect the Law, How does the Law Affect Technology Essay - 1

How does Technology Affect the Law, How does the Law Affect Technology - Essay Example The need for regulating activities and the hold of something that bears to the extent between what is legal and what is not yields the amalgamation of all these features of our day-to-day lives. It affects us to extents further than we are consciously aware of. The popularity of search engines for example opens up a number of disputes that directly involves different areas of the law. It is almost inconceivable these days to imagine a life without search engines. The fame and continued success of Google alone is a testament to this. It enables us to access almost anything within a split second. Google has also even become a verb which indicates searching in your name and peeking what the engine has rendered. This alone gives a wider perspective on what this one feature of the internet has permitted its users to benefit from. This consequently leads to a mature realization upon scrutiny. An objective overview shows that there had been many discussions regarding laws pertaining to contract, consumer protection, trademark, property, reference, patent, copyright and many others. The most logical resolution to the regulation of search engines necessitates a better comprehension of a structure. There is a failure in addressing the different claims in terms of legality in reference to what the courts and the congress has provided for these claims. The regulation of these engines initiated debates that differ between the call for a need of a stricter agency regulation or free market. Some more conventional scholars argue that it is better to provide restrictions to limit the level of availability of data while the other argument maintains that it is upon the market to identify contraventions without legal meddling (Moffat, pp. 476-378). There are times when the law has to catch up because of significant surges of technology. It is a common occurrence that the needed change may be at a significantly slower rate than what is required. It

Operations Management at Superior Maintenance Services Case Study

Operations Management at Superior Maintenance Services - Case Study Example Through the help of the government agency for technical education and skills development it has developed a manpower training programmeand is considered industry partner for skills development in this sector. With its widespread popularity and good reputation, it has recently diversified its offerings to include marketing and distribution of other organisation's products through joint venture agreements, such as those for restroom odourcounteractant dispensers, floor mats, electronic air cleaners, waterfree urinals, air fresheners, liquid soap dispensers, and rent-a plant services. Business operations at SMS include massive recruitment of potential workers, manpower training, client sourcing, client servicing, manpower deployment and deployed manpower monitoring and supervision, and customer accounting. A full time staff of 30 employees handle administrative services such as accounting and finance, personnel administration, recruitment, marketing and sales, and accounts management through regular coordination by account officers with clients as well as deployed personnel at client premises. According to Slack et al (2004), there are five operations performance objectives: speed, quality, flexibility, dependability or reliability, and efficiency, which includes cost-effectiveness. Speed is the length of time to serve customer orders for products or services, from the moment a customer order is placed up to the time a product or service is delivered. The performance objective of speed is to lessen this length of time. At SMS, speed is a very important objective because normally, a client requests for janitorial or manpower services because of a present and usually urgent need. The ability to serve such requests speedily is critical, otherwise the client may opt to place the order with a competing service provider. To help assure a ready supply of manpower for deployment purposes, continuous recruitment and training is conducted by SMS. Qualified recruits are immediately asked to undergo training to prepare them for immediate deployment as soon as assignments are confirme d with the client. Trainees pay a minimal fee for to cover the cost of materials used during training, consisting of reading materials. At times, some qualified personnel have already joined another organisation. But sine, the manpower pool is large, service delivery times are maintained. The cost of recruitment and training are borne by the company as part of its operating expenses. Quality is the degree to which products and services meet the specifications promised by the organisation to its customers. And to achieve a high and consistent quality, a set of standard procedures must be stringently followed to ensure quality service as well as high-quality products manufactured. In terms of quality service delivery, SMS ensures that the workers it deploys are sufficiently skilled and qualified to perform the services they have to deliver by making them undergo the standard training which is a combination of lectures, demonstrations and hands-on drills and exercises. Moreover, since SMS manufactures its own cleaning solutions, equipment and materials, it has