Category: Uncategorized

Advanced psychopathology and diagnosis

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What do you think are the strengths and weaknesses in having standardized diagnostic criteria? Describe at least one strength and one weakness.

One strength in having the standardized diagnostic criteria is the fact it enables one in the medical field be able to understand a disorder, its failures and success through examination. Making an accurate definition and description of a disorder implies that the patient has a distinct illness, and this information is of relevance to the mental health professional who later on communicate with their patients (Lerner 2007, pp2-4). In terms of weaknesses a standardized diagnostic criteria is based on operational explanations rather than etiological understanding thus not properly incorporated into the evidence based patterns (Lerner 2007, p. 49), this means that diagnoses an change over time and since operational definitions are missing, then diagnostic criteria may not be stated formally (Lerner 2007, p. 1). Based on the weakness, I think the greatest problem in mental health is unjustified scientific validity, which is so widespread. This can create stigma more so to the patient diagnosed with mental illness.

Describe at least 3 things you learned in this class that you think will be helpful to you as a therapist. Describe why or how you think they will be helpful.

One of the things I have learned in class is working with the Diagnostic and Statistical Manual. The information provided in the manual can be extremely helpful and also DSM principles are sound; clinical work is not a laboratory and scientific investigations is unsurpassed as one way to eventually understand clinical occurrences. I also learnt that the discussion topics given in class were also helpful. Learning the numerous opinions relating to the mental field gave me a broader understanding of what to expect during field study and how to relate with other individuals during field work. The other important thing I learnt is that a good therapist ought to go beyond what is expected in terms of being a good listener. One ought to be attentive during face to face interviews and convey genuineness, respectful interest and some warmth towards the concerns raised.

In what ways do you think making a diagnosis can be helpful and in what ways may it be harmful? Give at least one way it which it may be helpful and one way in which it may be harmful.

Diagnosis is of great help because if one meets the correct diagnostic criteria then treatment provided would be medically necessary and thus help reduce the chances of erratic diseases like dementia, dissociation occurring again. Also proper diagnosis creates a sense of understanding and help by a professional. It also reduces anxiety and brings about connection towards people. Diagnosis may be harmful in the sense that it is not valid and reliable. Different clinical interviews with different professionals would not yield the same results. As such psychiatric disorders bring about stigmas that create suffering and pain beyond what is ordinary and understandable.

References

Lerner, A., J. (2007). Diagnostic Criteria in Neurology. New York: Springer.

General questions

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Motorcycle and bicycle helmets laws in all states

All states should sign a bill requiring all cyclists and passengers to wear helmets when cycling to protect the riders from traumatic fatalities and brain injuries in the incident of a crash. Brain injuries can result to disability or death. A smaller number of motorcyclists die in states that require helmets, and encounter less cost to society. Some study shows that recently motor cycle accidents have increased with high percentage compared to motor vehicles. The reason of passing helmet laws is to succeed numerous safety programs of the federal government and the highway creation funds. Since 1967, laws requiring all motorcyclists to wear helmets have been a debate in many states. However about twenty states have accomplished to make that law effective. An example of a country where helmets laws are effective is Canada (2001). These laws should comply with every cyclist, no matter the age or the road distance. A state that enacts the helmets law only thinks of what is best for its people.

Economics of Organic Agriculture

Farm subsidies are expenditures made to provide economic stability to certain farmers in the duration of depression to make certain that a steady domestic food supply. The can be in form of credit, cash or organics (1984). These subsidies are provided to farmers to increase their income and manage the pricing and supply of certain commodities. The subsidies are primarily designed to improve the effects of the Great Depression. Farm subsidies protect the conjugal farm region as a determinant of homeland security. Thus it protects the states people from relying on imported food to feed its population.

Unpredicted catastrophes, government subsidies and war, may befall a country and have an impact on food supply accessible for acquirement in the global market. Without governmental subsidize aid, domestic farmers could basically be driven out of business by foreign competition, thus placing the States at the mercy of other states to supply even the easiest commodity.

Safe Driving and Standardization of Cell Phone Regulations

 There should be standardization of regulations regarding cell phone usage while driving across all states. The safety of the states motorists should regarded as vital as the convenience. Most countries ban mobile texting while driving however there no bill that has been passed to eliminates the use of cell phones while driving across all states. Most people believe that if this bill is enacted, it would limit their freedom. A research shows that one in 20 U.S. traffic accidents takes place when a driver has phone distracted driving. The drivers either alone or with passengers have accidents that leave them traumatically injured or disabled and most end up dead. In spite of the rising growth dependency on usage of cell phone, there should be regulations concerning their usage while driving and should be standardized across all states. There should be a change of enlightenment requirements to take place for instance; Responsibility should rest directly on the shoulders of each American to acknowledge, discover and act to broaden this knowledge in hopes to preventing this crisis from persisting. The Issues concerning the pessimistic side effects to standardize cell phone policy should be dealt with in the will to save lives, and this should be the reasons for the policy (Thulin & Gustasfon, 2004).

Reference

Directions for future farm policy the role of government in support of production agriculture:

Report to the President and Congress. (2001). Washington, D.C.: U.S. Dept. of Agriculture, Office of the Chief Economist.

Thulin, H., & Gustafson, S. (2004). Mobile phone use while driving: conclusions from four

Investigations.

Quarterly, i. (1984). Farm policy: the politics of soil, surpluses, and subsidies. Washington,

D.C.: Congressional Quarterly Inc..Whohelements.org. (2014) Retrieved from http://www.whohelmets.org/helmet-laws/

Challenges facing African American Visual Artists

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Institution

Challenges facing African American Visual Artists

Many African American visual artists meet a lot of problems in their work which hinders their working up to date. David C. Driskell who was an American artist but had an African origin is an excellent example of what artists with African origin faces in America. David C. Driskell drew pictures as well as painted walls, and during this time, he suffered a lot of challenges which according to him, shuttered his work. However, the spirit he had on artist did not sink, and as a result, David C. Driskell became a hero whose work remains in displays, and other exhibitions are set aside in his commemoration (Bey, 2011). This paper will consider more on the challenges which African American visual artists such as David C. Driskell and other professional minority artists faced throughout history and up to the present date (Landsmark, 1998).

One of the significant challenges which African American artists faced and continue to face up to present day is racism. David C. Driskell, for example, suffered a lot of racism in Chicago where he was brought up. In most instances of his career, he struggled to ensure that racism which he encountered from white American artists did not affect his work of drawing pictures and painting walls. Many of the American art was shifting towards artists such as Jackson Pollock and Pop arts who viewed skills at their job as superior and the work by David C. Driskell as inferior. David C. Driskell, however, took this challenge as a catalyst to propel the scope and quality of his work. (Driskell, 1995). David C. Driskell had a belief that heroes are not born with power but instead, are made by achievements of the human spirit which is not determined by whether a person is black or white as none of the races is superior as compared to the other (Calo, 1999).

In one of the interviews which Curlee Holton was asked concerning the challenges which African American artists face, he said that the primary problem in art industry was questioning which African American visual artists and other professional minority artists faced was on identity by birthright. Many people in people in the world especially the white people lack the sense of identifying the black people where they regard their heritage as inferior and theirs as superior (Davis, 2003). Curlee Holton said that African American artists were denied the right of expressing what they can draw or paint by the American artists hence shut down their freedom of expression. In the recent exhibition held in the commemoration of the art by David C. Driskell, Curlee Holton said that a black artist being given a chance to express what he can do without external influence is one of the most significant achievements which African American artists will have ever achieved (Douglas & Ater, 2007).

Additionally, another greatest challenge African American artists as well as other professional minority artists faced and continued to face up to date is that few American people were and are willing to buy their arts. Bennie Andrews who is one of the best-known artists in America said that only a few people had purchased his paintings even in his hometown of Atlanta (Driskell et al. 2001). He once said that being an artist is not easy but being an African artist is even more desperate. The work of African American artists seems to be even getting much tougher which is a report by several people who are involved in selling and also in exhibiting works made by black people. Mary Schmidt who works in s national museum in America said that it is hard for a black artist to be known because many people have no interest in their work (Kirschke, 2007).

As discussed above, it is clear that many American African artists and other professional minority artists face a lot of challenges which hinders their work to a great extent. Racism which is one of the problems they face makes the career of some artists to sink hence talents and works goes unnoticed. American African artists should be given equal opportunities to express what they can do as well as providing necessary support to develop their art without any form of discrimination.

Reference

Bey, S. (2011). Aaron Douglas and Hale Woodruff: African American art education, gallery work, and expanded pedagogy. Studies in Art Education, 52(2), 112-126.

Calo, M. A. (1999). African American art and critical discourse between World Wars. American Quarterly, 51(3), 580-621.

Davis, J. (2003). The end of the American century: current scholarship on the Art of the United States. The Art Bulletin, 85(3), 544-580.

Douglas, A., & Ater, R. (2007). Aaron Douglas: African American Modernist. Yale University Press.

Driskell, D. C., Cosby, B., & Hanks, R. (2001). The other side of color: African American art in the collection of Camille O. and William H. Cosby, Jr. Pomegranate.

Driskell, D. C. (Ed.). (1995). African American visual aesthetics: A postmodernist view (p. 1). Washington, DC: Smithsonian Institution Press.

Kirschke, A. H. (2007). Art in crisis: WEB Du Bois and the struggle for African American identity and memory. Indiana Univ Pr.

Landsmark, T. C. (1998). Comments on African American contributions to American material life. Winterthur Portfolio, 33(4), 261-282.

Challenges Faced By Clinical Psychologists

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Institutional Affiliation

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Instructor Name`

Due date

TITLE

Challenges Faced By Clinical Psychologists

References

Cavanagh, M., & Lane, D. (2012). Coaching psychology coming of age: The challenges we face in the messy world of complexity. International Coaching Psychology Review, 7(1), 75-90.

Dickey, L. M., & Singh, A. A. (2017). Finding a trans‐affirmative provider: Challenges faced by trans and gender diverse psychologists and psychology trainees. Journal of clinical psychology, 73(8), 938-944.

Harvey, V. S., & Pearrow, M. (2010). Identifying challenges in supervising school psychologists. Psychology in the Schools, 47(6), 567-581.

Motorcycle Mechanics

Motorcycles are not only a source of entertainment; they can also be a source of transportation and income if someone wanted to make a career of them. Motorcycles are used in many aspects of life. Children, as well as adults, ride motorcycles on trails, open fields and on motocross tracks. They may race, jump or do stunts with the motorcycle. Groups, such as Harley Davidson owners, get together to ride for charity events. Because motorcycles are so cheap to ride, they are great source of transportation. A motorcycle can get 60 to 70 miles per gallon whereas a small Toyota Camry can get 18 to 23 miles per gallon. Industries such as farming, delivery, entertainment, aviation and even the military are known for their use of motorcycles within their operations. Due to the popularity of the motorcycle there has been an emergence of self-taught mechanics. Not all these mechanics can keep up with the new technologies and advancements. “The impact of new technology on the motorcycle industry has been dramatic” (Motorcycle 1). Electronic ignitions, fuel systems, drive trains, and turbocharged engines are just a few areas of advancement. Well-trained technicians are needed and sought after. Job opportunities are available for these well-trained technicians. The motorcycle industry has a lot to offer someone who is interested in a motorcycle mechanic career.

It is always a good idea to understand the history of a subject prior to getting into specifics. Motorcycles originally looked like glorified bikes. They had front and rear wheels that were the same size, with a pedal crank mechanism to turn the rear wheel. Gottlieb Daimler is credited with building the first motorcycle in 1885. It was constructed mostly of wood with iron wheels and was powered by a single-cylinder engine. Most of the early models were three and four-wheeled designs. The two-wheeler was introduced in 1892. “It used a 5-cylinder engine built as the hub of its rear wheel. The cylinders rotated with the wheel, and its crankshaft constituted the rear axle” (Tharp 1). It wasn’t until Hildebrand & Wolfnueller invented and patented a two-wheeler in 1894 that the two-wheeler became success. Still production and manufacturing was a slow process and motorcycles were not readily available for purchase. In 1885, the “French firm of DeDion-Buton built an engine that was to make the mass production and common use of the motorcycles possible” (Thorpe 2). The engine was small, light and a four-stroke. It had a battery and coil ignition instead of a hot tube. A lubrication system was invented to drip oil in metered doses. Soon the engine was copied and was used by Harley-Davidson in the United States. The first U.S. production began in 1892 in Waltham, Massachusetts. The motorcycle was called the Orient-Aster and contained the DeDion-Buton engine. Production continued at a slow pace until 1960. Between 1960 and 1970 over five million motorcycles were produced and sold. During the 1970’s oil crisis, the motorcycle became the preferred mode of transportation (Lear 3). Today there are over “10 million motorcycles in the United States that are commonly used for commuting as well as for various racing competitions” (“Motorcycle Mechanics” 338).

Riding safety is an important aspect to the motorcyclist that needs to be addressed. Safety is the responsibility of the rider. “In an average year 166,000 Americans will be hospitalized as a result of a motorcycle accident. 4,700 of them die. Many others will be crippled for life. In some countries the death rate for motorcyclists is up to nine times higher than that for person riding in a car” (“Motorcycle Safety” 1). A motorcyclist needs to ride with extreme care. Steering, accelerating and braking require skill and a high degree of coordination. A motorcyclist should never drive while under the influence of alcohol. It is very important that one learns how to ride and do so safely. Wearing proper attire is also a necessary component to safety. It should not only provide comfort but also visibility and protection. A helmet, eye protection, jacket, gloves, and boots are the basic attire. The helmet is the most important piece of equipment. It should have a snug fit and be fastened securely under the chin. The helmet should also be certified by the Department of Transportation. Goggles or a face shield are both good for eye protection. Being able to see is an important aspect when riding. Wind that blasts into eyes can be very dangerous. Objects blown into the eyes can cause blurred vision. Jackets made of leather provide a great deal of protection. It is wise to wear gloves and boots in order to provide additional protection. Proper riding apparel will not prevent accidents, but it will decrease the chance of serious injuries.

Finally, motorcycles are a great source of income because one could make a career out of repairing motorcycles. Technician, service writer, parts manager and service manager are a few of the careers available within the motorcycle industry. This paragraph will be focused more on the technician’s career. The technician can make or break a facility. If the technician is knowledgeable and does quality work, the reputation of the facility will be good. If, on the other hand, the technician is not knowledgeable and his quality is lacking, the reputation of the facility will be poor and they will lose customers. One of the tasks a technician will perform is rebuilding a motorcycle engine. A motorcycle engine can be either a two-stroke or a four-stroke.

The two-stoke is preferred by racers and will be the one discussed in this paper. “A two-stroke engine is a simply constructed engine. Two-stroke engines do not have valves, which simplifies their construction and lowers their weight. This makes the two-stroke engine lighter, simpler and less expensive to manufacture and repair. The piston, cylinder, and crankcase serve dual roles in developing power” (“Motorcycle Mechanics” 74). The engine is made up of two parts: a top end and bottom end. The top end contains the cylinder, the cylinder head, piston, the piston rings and the wrist pin. The bottom end contains the crankshaft, the crankcase, the seals, the bearings and bushings. The cylinder’s job is to seal and guide the piston so that it can react to the power of the expanding gases. There are a series of passageways called ports that move gases in and out of the engine. According to David, former motorcycle mechanic, the cylinder head is the area where the gas and oxygen mix on the down stroke, but on the upstroke it is compressed and ignited by the spark plug to produce a mini explosion, which creates power. The cylinder head vibrates constantly and is subject to high temperatures. During a rebuilding job, the cylinder must be inspected thoroughly to make sure there is no warping. If warped, sanding it with emery paper can repair it. The main job of the piston is to hold the ring. The ring must be tight in order to get a good tight seal in the cylinder. If the seal is tight there will be good compression. Lack of compression means a lack of power, preventing the engine from working efficiently. The piston and the piston pin need to be checked for scratches and cleanliness during a rebuild. If any dirt or deposits are left on the piston or the ring it will cause the rings to stick and lead to power loss. So it is very important to take the time to thoroughly check and clean the piston and the piston pin. When replacing a piston, make sure there is enough clearance in the cylinder. Motorcycle books can be purchased with exact measurements and clearance values in them. If there is not enough clearance the piston will shake (seizure) resulting in noise, damage to the cylinder wall and loss of power.

In the bottom end of the engine, the crankshaft continually spins giving the piston the power to continue to work. The crankcase houses the crankshaft. It operates under conditions of high stress. “Atmospheric pressure and the partial vacuum created by the piston causes air to flow through the carburetor to pick up a charge of fuel and then to flow into the crankcase and later in to the cylinder. When the piston has closed off the intake port, the crankcase is sealed” (Motorcycle Mechanics 78). With the continued motion of the piston, the fuel mixture in forced through the transfer ports. Crankcase seals are used to prevent leakage so pressure can build in the crankcase. It is very important to locate and correct crankshaft problems to prevent more serious trouble later. The crankshaft must be measured according to specific measurements. If the crankshaft is seriously damaged, it is better to throw it away and buy a new one. Oil seals are also important during a rebuild job. The seals prevent loss of oil from the engine. The seals also prevent compression leaks. Since compression is needed to move the piston, the seal is important. In addition to preventing leaks, oil seals prevent entry of dirt and particles. During rebuilding jobs, oil seals must always be replaced. Never try to reuse and old oil seal. Finally, the bearings should always be checked whenever the engine is disassembled. Always check for wear (pit marks) and cleanliness. Spin the bearing, listening for noise and roughness. Make sure the spinning is done while the bearing is lubricated. Never spin a dry bearing. All these parts work together to create enough power to move the motorcycle. It all starts when the spark plug fires. Fuel and air in the cylinder have been compressed so when the spark plug fires the fuel ignites. This small explosion causes the piston to go downward. As the piston is moving downward it is compressing the fuel mixture in the crankcase. Once the piston starts reaching the bottom of its stroke, the exhaust port is uncovered. The pressure that has been built up in the cylinder now forces out the exhaust gases. By the time the piston is all the way at the bottom of its stroke the intake port opens. The fuel mixture rushes in the cylinder, filling it up with fresh fuel. During this time, the crankshaft is moving and it forces the piston upward towards the spark plug, which is called the compression stroke. As the piston compresses the fuel, a vacuum is created opening the reed valve and forcing fuel into the carburetor. As the piston reaches the top of its upward stroke, the spark plug fires again. This repeats over and over again.

Two stroke engines require a special fuel mixture. Two-stroke oil must be mixed with the gasoline. In most cases, the mixture is a 32:1 ratio, which means thirty- two parts gas with one part oil. The oil seems excessive, but it is needed in order to keep all moving parts lubricated. The oil lubricates the crankshaft, connecting rod and the cylinder walls. If the gas is not mixed with oil, the engine will run poorly.

There is a lot more to motorcycle riding than meets the eye. A motorcyclist has many responsibilities. It doesn’t matter if a person rides for entertainment, sport, or necessity: the responsibility is the same. Motorcycles are very powerful and must be driven responsibly. Proper riding techniques, safety gear and proper maintenance are key to long and happy riding. If lucky, motorcycle riding can lead to a satisfying career.

Bibliography:

Lear, G. Motorcycle Mechanics. Englewood Cliffs, NJ:Prentice-Hall Inc.,1977.

Motorcycle Mechanic Institute. The Complete Guide to Motorcycle Mechanics. Phoenix, AZ:

Prentice Hall, 984.

Motorcycle Safety. 4 Dec. 2003.

Tharp, Dave.Virtual Museum Curator. The First Motorcycle. December 2002. Motorcycle

search. 6 Dec. 2002.

Advanced Manufacturing Technician Post Concern

Student’s Name

Institution

Advanced Manufacturing Technician Post Concern

Securing a vocation as an advanced manufacturing technician has been my interest in developing know-how of the career line to follow in life. As the word manufacturing technician depicts, it involves the technicalities to be applied in running equipment and machinery in the industries and other production fields during the manufacturing process. Being a student pursuing electronics related course, I will be receiving my certification in electrical trades at the end of this semester. The ultimate goal of applying the course program was sharpening my knowledge and skills in working as a manufacturing technician in future as if has been my field of interest since the beginning of education curriculum. The coursework provides precise guidelines for understanding that the vacation involves setting up, testing and adjusting plant machinery and equipment (Scott, 2016). In the field of specialization, this will be possible by the application of electrical and electronic technologies which involves a wide variety of the advanced machinery.

Time in the modern society has passed the era of depending on human as the primary sourced of labor. The industries and other production sectors have extensively adopted machine application due to their competence and fast speed performance which cannot be compared to the human rate of doing activities. Relatively, to enhance their functionality, the machines require a dependable source of energy where electricity emerges to be the significant and efficient source in the in the society. For efficiency and proper functionality, these electrical related machinery requires regular repair and maintenance services.

Also, the manufacturing machinery and equipment require set up, testing and adjustment to enhance proper running and functionality (Huang, et al. 2015). The fact that technological advancement has to be adopted and will progress as time goes acted as the motivating factor in pursuing the electrical trading course as it is inevitable to use machinery in the production process. In fact, with industrialization, there will be an expansion in the variety of machinery used to make manufacturing faster as well as improving the quality of the products.

The notion of being part of industrial advancement by taking part in the technology evolution touched the best part of my conscience encouraging me to go for my passionate vocation as a specialist in advanced manufacturing technician. On top of pursuing the electrical trade course as well as having the knowledge and skills in the field, I am bilingual. It is clear that being a manufacturing technician also involves the skills of efficiently communicating with clients and other people in the same area to enhance proper expression of the ideas as the technical area is much involving (Baumers, et al. 2016). Being a hands-on a person becomes another credential as the technicalities applied determines the effectiveness of task performance as well as the machine functionality.

Fixing stuff and finding the problem causing machinery defects becomes my best and joyous moments. This played an essential part in helping me realized my passion as well as the field of specialization being electrical trade sector and having the objective of working with a manufacturing related company.

References

Baumers, M., Dickens, P., Tuck, C., & Hague, R. (2016). The cost of additive manufacturing: machine productivity, economies of scale and technology-push. Technological forecasting and social change, 102, 193-201.

Huang, Y., Leu, M. C., Mazumder, J., & Donmez, A. (2015). Additive manufacturing: current state, future potential, gaps and needs, and recommendations. Journal of Manufacturing Science and Engineering, 137(1), 014001.

Scott, G. (2016). The Industrial Manufacturing Technician Apprenticeship. Work-Based Learning in Action. Jobs For the Future.

Challenges Faced by Immigrants in the United States Between 1880-1920s

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Date

Life as an immigrant in the United States from 1830 to 1920 was full of challenges, making it hard for the immigrants to survive. During the 1800s, life was not smooth in many parts of the world, and thus, they migrated to the United States, fleeing from crop failure, land and job shortages, rising taxes, and famine. By then, the United States was deemed a land of opportunities, and thus, immigrants believed that going to the United States would provide them with massive economic opportunities (Minkoff-Zern, 2019). However, not everyone sought economic opportunities as others came into the United States seeking personal freedom or relief from political and religious persecution.

The 1870s was characterized by hard economic times, and the European immigrants had to compete with the Americans for jobs traditionally reserved for the Chinese (Sánchez‐Alonso, 2019). As a result, racial hatred and suspicion arose due to economic competition. The feelings of hatred were coupled with anti-Chinese riots and pressure, demanding the exclusion of Chinese immigrants from the United States. As a result, in 1882, the Chinese Exclusion Act was passed, ending the hope of Chinese immigrants into the United States for nearly a century (Burns & Yu, 2018).

Stereotyping and discrimination based on race were common issues among the immigrants when seeking job opportunities (Esses, 2021). Once immigrants settled, they had to look for work, but since the number of job seekers was huge, there were never enough jobs for the immigrants, which prompted potential employers to take advantage of the immigrants. For example, men were generally paid less than native workers, while women found it difficult to get a job. Even if the women got a job, they were paid lower wages than men. Besides wages, immigrants experienced social tensions that made their life in the United States more difficult (Hughes, 2022). They were often stereotyped and discriminated against, with many immigrants suffering from verbal and physical abuse because they were different.

The experiences of immigrants between the 1880-1920s can be considered hostile as they largely involved stereotyping and discrimination from government policies to employers seeking to deny immigrants job opportunities.

Referencing

Burns, R., & Yu, L. S. (2018). The Chinese Exclusion Act. American Experience, PBS.

Esses, V. M. (2021). Prejudice and discrimination toward immigrants. Annual Review of Psychology, 72, 503-531.

Hughes, V. (2022). Tense times for young migrants: temporality, life-course and immigration status. Journal of Ethnic and Migration Studies, 48(1), 192-208.

Minkoff-Zern, L. A. (2019). The new American farmer: immigration, race, and the struggle for sustainability. MIT Press.

Sánchez‐Alonso, B. (2019). The age of mass migration in Latin America. The Economic History Review, 72(1), 3-31.

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Ch.2 Homework answers

One can observe all the stars, the equator. From the North Pole, only half of the sky can be seen throughout the year, not subject to any change.

Four ways to demonstrate the Earth is spherical

Watching a ship as it sails off to sea. As the vessels move toward the horizon, it sinks first, then the mast, instead of getting smaller and smaller until its visibility disappears.

If one pays attention during the lunar eclipse, you may note that indeed the Earth is spherical. During this time, the Earth crosses between the Moon and the Sun. Hence, the Earth’s shadow is cast onto the Moon in the night sky by the Sun.

Traveling through different time zones. At an elevation of 35,000 feet, the Earth’s curvature is somewhat visible and even more visible at a 50,000 feet elevation.

When watching a sunset from point A, one notices a clear horizon that certainly will be in the front, while behind you is somewhat an elevated point that one can quickly access (point B).

According to geocentric, the heavenly bodies rotate on epicycles lying on the deferents, thus making the Earth overtake the planets far from the Sun and it and certainly appear as if they are going backward in their orbits. Heliocentric theory hold that retrograde motion comes as a result of the Earth passing the outer planets that move slower than the Earth, making them look as if they are going backward relative to the background stars.

Galileo’s model placed the Earth at the center of the universe and other heavenly bodies circling it. On the other hand, the Copernicus model puts the Sun at the center of the universe, and planets, Moon, stars circle around it.

Galileo discovered that the Sun is at the center of the universe instead of the Earth, which was the common belief at the time. He found that the Sun had a dark sunspot. He also discovered the four moons of Jupiter, Callisto, lo, Europa and Ganymede. Galileo also made discoveries on the phases of Venus; more importantly, he noted and proved that Venus does not orbit the Earth. Previously it was thought that the Milky Way was a cloud, which he proved is was not; instead, it is comprised of numerous stars.

Hipparchus came up with star maps, where starts were ranked by calling the first magnitude the “brightest” and second magnitude were those “less bright.” Six magnitudes was the name given to the faintest. It is the reason why it appears to go backward, with smaller numbers indicating brighter stars.

During the day, circumpolar stars are on the horizon; hence, they can be spotted since they orbit the north pole star.

The Sun moves at about 1 degree each day, which equates to 4 minutes of the right rise. It takes 365 and ¼ days for the Sun to go back to its point of origin.

On average, the Moon moves at about 13.2 degrees every day. It takes roughly 27.3 days for the Moon to return to its original location.

Zodiac constellations are once in a year passed by the Sun and are 12 specific constellations. Other constellations are generally a group of stars forming a certain pattern, and their traditional mythological figures are used to their naming and identification.

The popular geocentric model made the people thought that the Sun was a planet circling the Earth. The Sun has nine planets, asteroids, and comets revolving around the milky way galaxy. Contrary to the idea, Moon revolves around the planets. The stars and the planets have a different composition, and there are numerous stars, but the Earth and the Sun are close.

The ecliptic plane and the celestial equator are not the same. The ecliptic plane is the plane of the Earth’s axis around the Sun. On the other hand, the Earth’s projection of the equator onto the sky is called the celestial equator.

Asterism can be defined as a group of stars or star patterns that do not form their constellation but are seen in the night sky. Examples of asterisms include The Summer Triangle and The Great Square of Pegasus.

Pythagoras believed the Earth is spherical, basing his argument on observing the terminator line of the Moon circling the orbit, which has a round shape. In his thought, he concluded that if the Moon is spherical, even the Earth must be spherical.

The Moon appears to be passing in front of the Sun during the solar eclipse. It made Aristotle conclude the Sun is further away from the Earth than the Moon.

Aristotle deduced the Earth is spherical by observing the circular shadow cast by the Earth during the lunar eclipse. Also, when people move to the South, they tend to see fewer polar stars, and no polar stars are seen at the pole.

Hipparchus discovered precession by comparing his 200 BC records’ circa with older charts. He found out that the equinoxes during his time displayed similar positioning among the stars compared to those of 150-year-old maps showed. It resulted from the gyroscopic wobble of Earth’s spin axis, and it takes approximately 26 000 years to complete.

Ptolemy had to introduce multiple epicycles since he must have accounted for the retrograde motion of the planets observed occasionally.

Copernicus wanted to develop a new system for predicting planetary position since he viewed the Ptolemaic model as unclear, perhaps not precise for planet positioning prediction. Institutions like the churches were invested in the notion that the Earth is placed in the middle of the universe, which is not the case.

What makes the geocentric and heliocentric models to choose between them is the fact that people do not feel the Earth’s motion even though it is moving, making it easier to place the Earth in the middle. The two theories were not precise on their philosophical reasoning on placing either the Sun or the Earth at the center of the universe.

It would display crescent phases as the larger part of the bright side will not be facing the Earth.

Motor behavior

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Motor behavior

Motor behavior is movement study, which is an old discipline mainly in the forefront to enhance coaching aspects. It comprise of motor development, motor control and motor learning.

Motor development

 In motor development, the focus is mainly on child development s well as historically studied in relation to athletics. It remains important in term of considering keeping children interested for a long time. It is defined as the continual age associated changes linked to movements from basic unorganized skills to complicated motor actions. The data associated with motor development is based from child research and applicable to track and field’s. This is because athletes tend s to move from basic to complicated movements during their development. Athletes development referred to as body development and it’s systems is a new field of research. It is evident that all systems are required for conducting simple tasks such as running, control of musculature Central Nervous System and vestibular system for balance (Hoffman, 2005). Different athletes develop at dissimilar rates with these systems being rate controllers. An example of such a scenario is that some infants start walking when they are nine months, while other s at sixteen months, which shows different system development rates (Hoffman, 2005). The aspect remains vital to understand as a coach in that not only infants and young athletes not able to act, but their body systems might not have developed enough to perform certain skills at a specific level.

Motor learning

Body systems are often developed and then integrated to what is termed as ability. Even the best athletes have to learn for them to attain new skills and reach the next refinement level. Throws, jumps, as well as hurdles are sporty events that are skills oriented, which makes usage of motor learning to help them acquire the skills (Lee, 1991). In most cases, Motor Learning is viewed as a comparatively permanent change in relation to motor behavior because of practice and experience. Even though motor learning has been there for such a long time it still exists in academia and not used by the coaching community.

Motor control

Motor control is helpful in assisting a coach deal with skilled athletes and high level, trained to acquire greater levels of skills. The process can be attained through the usage of Motor Control termed as the mechanisms, which leads to coordination (Lee, 1991). The areas have been researched since the time of the Greeks with modern time’s research limited to clinical populations. It is obvious that there are various factors in terms of motor control and neuro-physiological (Hoffman, 2005). The major areas influencing influence control as well as coordinative action remains level of freedom, freeing together with freezing, 

It is clear that performance in sports is linked to hereditary and environmental aspects. Practice coupled with feedback remains a fundamental variable, which influences motor skills acquisition. It is evident that each person has the capacity to improve, but at different levels. The fact has resulted to frequent debate on the relative significance of genetic as well as environmental influences in relation to motor learning. These factors influence a person initial proficiency level, improvement rate final attainment level. Coaches need to be equipped educationally as well as intellectually to motor behavior issues and development as it allows coaches together with athletes to be efficient in their development.

References

Hoffman, Shirl J. 2005. Introduction to kinesiology: studying physical activity. Champaign, IL: Human Kinetics.Lee AM. 1991. “Research on teaching in physical education: questions and comments”.Research Quarterly for Exercise and Sport. 62 (4): 374-9.

Advance Tax

Name of Student

Name of Institution

Introduction

The body of rules that govern the tax issues relating to off-market share buybacks are found in Division 16K of the Australian Income Tax Assessment Act of 1936. Tax implications in a buyback differ depending on whether the company itself is the subject or the shareholder. Before attempting the question at hand, this paper will first explore the crucial rules and terms associated with the tax implications of share buybacks off-market to set the ground for proper analysis of the scenario.

The Mechanisms of a Share Buy-back

The process of buying back shares commences when a company makes the decision offering to buy back a certain amount of its shares from shareholders. If shareholders give a nod to the offer, they sell back their shares to the company. The company then immediately cancels those shares from the share register hence reducing the number of shares issued by the company. There are different types of buy-backs that a company can opt for, but the two common ones are equal access and selective. In equal access buy-back, the whole buy-back process is open to shareholders generally, and the terms are the same for all shareholders. In selective buy-back, the offer may be made to selected shareholders or an individual shareholder.

Tax Treatment for the Company

Arguing from the perspective of the company, share buy-backs outside the market are tax neutral because no deductible tax loss or assessable gain is occasioned by the buyback. Consequently, when determining the tax position of the company in this case, the buyback transaction is deemed not to have taken place. In instances where the buyback results in a dividend for the shareholder, the dividend is considered a frankable distribution, which should be franked to the benchmark franking percentage of the company during the franking period for which the payment of that dividend is made. As a result, the franking account of the company should reflect the share buy-back’s dividend component in its debit side.

Tax Treatment for the Shareholder

Arguing from the perspective of the shareholder, the debited part of the buy-back price to the company’s retained earnings is considered a dividend. On the other hand, the debited part of the buy-back to the share capital is treated as a consideration for share disposal for the purposes of capital gains tax (CGT) but subject to several potential adjustments.

Tax Issues to Consider

The following pertinent tax issues spring from an off-market share buy-back:

The mode of calculating the buyback price

The entitlement to franking credits

The application of anti-avoidance rules

Based on these issues, this paper will discuss the tax implications for EW Australia Ltd, Duncan and Debbie as a result of the buy-back process.

Tax Treatment (Shareholder)

As already mentioned, share buy-backs outside the market are tax-neutral from the perspective of the company. On the contrary, the Australian tax rules governing share buy-backs outside the market contain two major implications for those shareholders who sell their shares to the company in the buy-back process:

Deemed Dividend

Any bit of the proceeds of a buy-back debited to the retained earnings account of the company is deemed assessable dividends to a shareholder. Under the franking rules, these dividends can be franked to the extent of the company’s allocation of anticipated or existing franking credits.

The CGT Implications

On the basis of CGT, a shareholder is regarded to have disposed of his shares for consideration of an amount equal to the price of buy-back minus the dividend component that is assessable (this amount represents the portion of the buy-back price that goes to the debit side of the share capital account of the company). If this consideration exceeds the cost base of the shareholder in the shares, there could be a resultant capital gain. On the contrary, if the cost base of the shareholder in the shares exceeds the consideration, there could be a resultant capital loss.

For those corporate shareholders who are entitled to an intercorporate dividend rebate, it is important to take note that there could be a resultant double tax benefit because:

The resultant deemed dividend from share buy-back off-market could inflate a tax loss through a reduction of the consideration on share disposal; and

The shareholder also has an entitlement to the intercorporate dividend rebate.

The rules of share buy-back outside market also make provision for some adjustments to the buy-back price allocation as a measure to prevent shareholders from reaping the double tax benefit. In addition, these rules provide that share buy-back price is to be treated as consideration with regards to share disposal for CGT and income tax purposes generally. On the contrary, there could be circumstances where the consideration on deemed market value of the shares could be substituted.

Calculating the Buy-back Price

The Commissioner of Taxation’s powers to enforce the anti-avoidance rules for franking credit and capital benefit hinder the usual flexibility that companies have in as far as structuring their buy-back proceeds is concerned. Much of recent experiences point towards the Australian Taxation Office’s use of the franking credit rules to demand of companies to restructure their buy-buck proceeds so that inappropriate tax outcome do not arise.

The mechanisms of applying these rules create much uncertainty. The Commissioner can apply the anti-avoidance rules for franking credit when he has reasonable grounds to believe that the company has made excessive allocations to its retained earnings. The Commissioner can also apply the anti-avoidance rules for capital benefit if he has reasonable grounds to believe that there has been an excessive allocation to share capital. Worse still, the uncertainty is increased by the fact that no guidelines in tax rulings by the courts publicly exist to give a clue as to the determination of the manner of allocating buy-back proceeds. Reliable arguments have established that the Commissioner could consider any of the allocation criteria summarized below. The Commissioner has not given any one criterion more emphasis than the rest. Rather, ATO considers each criterion based on the facts and circumstances of each individual case.

Criterion A

This approach is otherwise known as the share capital to retained profit ratio. Based on this approach, a company’s buyback proceeds composition is an impression of the relative proportions of the company’s retained earnings and share capital as at the buyback. Experts have revealed that this criterion is the one that the Commissioner uses most in his determination of the proper allocation of proceeds from a buy-back.

Criterion B

This approach is otherwise known as the percentage interest in a company’s share capital. Under this approach, the company may alternatively allocate the proceeds from its buy-back in a manner acceptable to the Commissioner by basing the allocation on the respective interests of the shareholder in the company’s share capital.

Criterion C

This approach is otherwise known as the percentage interest in a company’s retained earnings. Under this approach, the company may alternatively allocate the proceeds from its buy-back in a manner acceptable to the Commissioner by basing the allocation on the respective interests of the shareholder in the company’s retained profits.

Market Value and Anti-avoidance Rules

Anti-avoidance rules come to play whenever there is a calculation of the buy-back price. According to these rules, any value in excess of the buy-back price in comparison to the market value of the shares in question is not frankable. It means, therefore, that the company should see to it that it can adduce evidence to show that the buy-back price it offered to its shareholders never exceeded the market value of those shares. On the contrary, if the market value of the shares exceeds the buy-back price as at the buy-back (assuming no buy-back ever occurred nor was intended), then, the market value of the shares in this case will be regarded as consideration for the share disposal. When this occurs, the capital gain and capital loss occasioned to the shareholder due to the buy-back will go down and up respectively.

None of the above adjustments would arise if the company sets its buy-back price in such a way that ATO will view the price as equal to the market value of the shares as at the buy-back (assuming no buy-back ever occurred nor was intended). For instance, ATO recently issued the Taxation Determination 2004/22 that outlines its views on the determination of the market value of shares for listed companies that exercise buy-back outside the market.

Employee Share Schemes

Financial reward is one way of motivating employees. Business owners are more than willing to see their businesses blooming up in the skies. Giving their staff certain stakes in the enterprise through shares is a kind of incentive and a reward at the same time. Most companies have used this formula. The formula is best known as an employee share scheme. When employees have some stake in the enterprise they work for, they feel motivated and will have a sense of participation. This gives them the urge to work harder so that the enterprise grows. Share options under the employee share schemes are availed to the employees at costs that are normally below the market value of the shares. The difference between the market value of the shares and what the employee actually pays is known as “discount.” The Australian Tax Office treats the discount as income during the assessment of income. Accordingly, the discount is often taxed as part of income.

Legislative Change

The legislation on employee share schemes has since changed. This necessitates the distinction between pre-July 2009 schemes and post-June 2009 schemes (that is, there was a change in treatment of the employee share schemes that took effect between the periods). These changes did not appeal to most employers who in turn pushed for reforms. Shares that were acquired prior to the switch are to be taxed based on the provisions of the previous provisions for share schemes whereas shares acquired thereafter are to be taxed based on the new provisions.

One attractive feature of the schemes was the huge allowance to the tune of $1,000 maximum being exempted from tax if the employee in question opted for the taxation of the discounted value of his shares in their year of acquisition. Under the “qualifying” scheme, it was possible for an employee to defer tax until the disposition of the shares if he chose so, but this option came with the detriment of forfeiting the $1,000 tax-free allowance.

As per the new provisions, employees are still liable to pay tax on the discount. This tax applies for the year of acquisition of the shares. However, unlike the previous rules, employees cannot defer the tax save for “real risk of forfeiture” situations and where the employee acquires the interests under some kind of salary sacrifice arrangement. Today, the tax exemption is only available to those whose salaries are below $180,000.

A more limited option to defer has been brought about by the new rules. This option places a time limit of 7 years on the deferring tax, and it is available only where the schemes exhibit a genuine risk of forfeiture or where an employee receives shares worth $5,000 and below under a salary sacrifice arrangement. A genuine risk of forfeiture refers to the fact that an employee is highly likely to lose or never benefit from the shares or their entitlement options under the scheme in question. For instance, conditions may be put for the availability of shares such as the enterprise reaching certain targets in its finances. Alternatively, the risk could occur in a falling market in which the value of the shares is highly likely to fall. Moreover, the risk of the business undergoing liquidation cannot be ignored. However, a condition to the effect that the employee cannot for a certain duration sell the shares cannot qualify for a genuine risk of forfeiture.

Income Tax Calculations for Duncan and Debbie

DUNCAN

The buy-back of the shares was done off-market, and the price of the shares was significantly less than the market value of the shares had the buy-back not taken place. Duncan will calculate his capital gain for taxation purposes as follows.

Capital proceeds

Market value $7.50

less dividend $1.00

  ($6.50 x 1,000 shares) = $6,500

less cost base ($6 x 1,000 shares) = $6,000

Capital gain (before applying any discount)   $500

Duncan will use his capital gain to complete item no. 18 in his tax return (at the supplementary section). Moreover, he will factor in his dividend at item no. 11 on his tax return.

DEBBIE

The buy-back of the shares was done off-market and the price of the shares was significantly less than the market value of the shares had the buy-back not taken place. Debbie will calculate his capital gain for taxation purposes as follows.

Capital proceeds

Market value $7.50

less dividend $1.00

  ($6.50 x 1,000 shares) = $6,500

less cost base ($6 x 1,000 shares) = $6,000

Capital gain (before applying any discount)   $500

Debbie will use his capital gain to complete item no. 18 in his tax return (at the supplementary section). Moreover, he will factor in his dividend at item no. 11 on his tax return.

Current Income Tax Rates in Australia

Taxable income Tax on this income

0 – $18,200 Nil

$18,201 – $37,000 19c for each $1 over $18,200

$37,001 – $80,000 $3,572 plus 32.5c for each $1 over $37,000

$80,001 – $180,000 $17,547 plus 37c for each $1 over $80,000

$180,001 and over $54,547 plus 45c for each $1 over $180,000

Adopted from the Australian Tax Office

Duncan’s taxable income is $75,000, which falls in the third bracket. To this amount of taxable income will be added the capital gain of $500 from the share buy-back. Therefore, Duncan’s taxable income will be $75,500.

Debbie’s taxable income is $135,000, which falls in the fourth bracket in the table above. To this amount of taxable income will be added the capital gain of $500 from the share buy-back. There is also the aspect of the company car that should be factored in in Debbie’s taxable income calculation. The cost of the car is stated to be $45,000. This is treated as income as it is part of capital gain within the income year. Therefore, the cost of the car will be added to Debbie’s total taxable income (that is, $135,500 + $45,000) giving the total of $180,500. This is the final taxable income for Debbie.

References

Australian Tax Office (2014). Commissioner of Taxation v. Consolidated Media Holdings Ltd.

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https://www.ato.gov.au/rates/individual-income-tax-rates/Australian Tax Office (2014). Deductions for Businesses. Retrieved 28 October 2014 from

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Taxation Concessions WrightbooksKing & Wood Mallesons (2014). Test case regarding the income tax share buy-back rules –

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Property Investments WrightbooksRaftery, Adrian (2014). 101 Ways to Save Money on Your Tax – Legally! 2014-2015

WrightbooksTaxpayers Australia Inc. (2014). The Taxpayers Guide 2014-2015. WrightbooksTax Interpretations (2014). Australian Tax Consequences of the Intrepid Share Buy-back will

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