Category: Uncategorized

Advance Tax

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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.

Retrieved 28 October 2014 from http://law.ato.gov.au/atolaw/view.htm?DocID=LIT/ICD/S228of2012/00001Australian Tax Office (2014). Employee Share Schemes – Guide for Employees. Retrieved 28

October 2014 from https://www.ato.gov.au/general/employee-share-schemes/in-detail/what-you-need-to-know/employees/employee-share-schemes—guide-for-employees/Australian Tax Office (2014). Individual Tax Rates. Retrieved 28 October 2014 from

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

https://www.ato.gov.au/business/deductions-for-business/Australian Tax Office (2014). Share Buy-backs. Retrieved 28 October 2014 from

https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Shares,-units-and-similar-investments/Share-buy-backs/Caldwell, Rod (2014). Taxation for Australian Businesses: Understanding Australian Business

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

Commissioner of Taxation v Consolidated Media Holdings. Retrieved 28 October 2014 from http://www.mallesons.com/publications/marketAlerts/2012/Pages/Test-case-regarding-the-income-tax-share-buy-back-rules-Commissioner-of-Taxation-v-Consolidated-Media-Holdings.aspxLaw Gazette (2014). Memorandum on Share Buybacks. Retrieved 28 October 2014 from

http://www.lawgazette.com.sg/2001-4/April01-focus3.htmPrince, Jimmy B. (2011). Property & Taxation: A Practical Guide to Saving Tax on Your

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

Turn on the Post Transaction Ruling. Retrieved 28 October 2014 from http://taxinterpretations.com/?p=30670The Tax Institute (2014). High Court grants special leave in share buyback case – Consolidated

Media. Retrieved 28 October 2014 from http://www.taxinstitute.com.au/news/high-court-grants-special-leave-in-share-buyback-case-consolidated-mediaUsa, Ibp (2008). Australia Tax Guide. USA: International Business Publications

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President Ronald Reagan Address to the Nation on the Space Shuttle Challenger Disaster

The Space Shuttle Challenger disaster was an accident that occurred in January 1986 in the space program in the United States. The Space Shuttle collapsed after 73 seconds of taking off killing all seven individuals aboard including Christa McAuliffe, Michael Smith, Judith Resnik, Dick Scobee, Ellison Onizuka, Ronald McNair, and Gregory Jarvis. In his speech, President Ronald Reagan provided consolation to the American people and those who knew the astronauts in various ways. He mentioned that enough he cannot bear the full of impact of the tragedy as much as the families did, he consoled them that the state was thinking about them very much. Additionally, in his speech, he referred to the astronauts as daring and brave individuals with special grace. Reagan referred to the members of the crew as pioneers who served everybody. President Reagan further encouraged the citizens by saying that the US space program is something he has great respect for and faith in and that the accident that took place was nothing to diminish it. He noted that at the Program, things and secrets are not things that are covered up but instead, they are taken up front and in public because that is the way freedom is and he would not change it for a minute.

To everyone who has dreams relating to the space program particularly the schoolchildren of America, President Reagan encouraged them by saying that although it might be hard for them to understand and that at times painful things are bound to happen in the journey of discovery and exploration. He said that it was all part of taking chances and expanding man’s horizon. He added that the future does not belong to the faint-hearted but rather the brave. He noted that the Challenger had a dream of pulling us into the future and that we would follow in their footsteps. He continued with a call to action that the Program would continue with their quests in space and that there would be more shuttle crews, more flights, volunteers, civilians, and teachers in space. President Reagan uses language to convey his condolences to the family of the Challenger seven (7) astronauts who lost their lives in the incident. He employs careful selection of words and a sympathetic tone to console the US citizens. He uses a personalized approach to address NASA employees which makes them feel appreciated. He tells them “Your dedication and professionalism have moved and impressed us for decades. And we know of your anguish. We share it.” This language evokes feelings of appreciation, gratitude, and empathy.

Cell Phones Standardization Regulations

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Cell Phones Standardization Regulations

It is absurd that a simple device like a cell phone could cause death to people severally without people learning lessons from these incidences. The government should standardize cell phone regulations that discipline drivers on safe driving to protect people’s lives. Banning use of Cell phones while driving is one way to protect countries safeties. The consideration on whether the ban on using cell phone while driving should be implemented, there are two different positions. Cell phone, when a car is in motion, should be made unlawful with exceptions of situation considered emergencies. Cell phones have proven to be a distraction as a human brain concentrates better on one thing at a time. The usage of cell phones when driving gives an individual a slower reaction time, therefore, increasing the number of accidents on the roads. Other people argue that the cell phones tend to cause as much distraction as radio and cell phones are required for emergencies. On the other hand, there is the argument that a law that makes the usage of cell phones illegal when driving will be helpful in reducing the number of accidents on the roads and increase drivers concentration when driving.

The usage of cell phones while driving should be outlawed because they are a source of distraction when driving. It is obvious that an individual brain works better when concentrating on one thing and cannot concurrently function well when doing any tasks (Funk, 2004).  Research shows that the cell phones users when driving are at a greater risk of being involved in serious road accidents. Driving using two hands on the wheel gives a person total concentration, this often encourages safe driving. The aspect proves that human beings are not good at multitasking and, therefore, using cell phones when driving is unsafe.

At the same time, although an individual might believe they can multitask, using cell phones when driving makes a person have a slower reaction time resulting to an accident. Cell phone drivers can be compared to drivers who are under the influence, in that they both experience great impairment and are less responsive when driving (Briem & Hedman, 2005). A significant aspect of being in control when driving is a driver reaction time as immediate reaction is important in the prevention of accidents. Many laws have been put in place to help in the reduction of alcohol related accidents, which, therefore, necessitates attention n establishment of laws to ban usage of cell phones while driving (Funk, 2004).

The law, which bans the usage of cell phones when driving unless in a situation considered emergency, will help in reducing the number of road accidents. It is obvious that the cell phones are an essential need socially unlike in the past where there were no cases of cell phone drivers. In emergency situations, there is a need for cell phones to be allowed but if the call is important a person should first pull over to make a call (Alm & Nilsson, 2005). Other people argue that the usage of cell phones when driving tends to reduce the response times associated with emergency situations. Research shows that over 140,000 emergency calls are placed using cell phone users daily, which makes a good point and need to be considered when outlawing the usage of cell phones when driving (Brookhuis, De Vries & De Waard, 2001). The move is essential as accident rates would remain lower by enacting a ban on cell phone users while driving but still permit emergency phone calls. Although, there are many factors that have not been banned yet such as drinking, eating and talking with other people who are in the car when driving, this should be because not overlooking the ban (Lahood, 2009). Cell phone usage while driving has been a contentious issue for a long time now, which needs to be addressed by enacting a law to ban the common behavior. Cell phones are considered noticeable factor, which can be helpful in reducing the number of road accidents.

Conclusion

The usage of cell phones has proven to be a distraction in terms of concentration when driving resulting road accidents. The human brain functions better when focusing none thing at a time and cannot multitask. Cell phone drivers experience slower reaction time when driving which leads to more accidents in the end. Conversely, the usage of cell phones when a person is driving need to be made illegal with exceptions given to emergency cases. It is obvious by the studies undertaken; the benefits associated with usage of a cell phone when driving do not surpass the risks associated with the behavior. Many lives have been unnecessarily lost as families being torn apart over something that can be easily prevented. There are a number of viable options available that can help reduce these numbers. Since studies show that using a cell phone while driving is equivalent to driving under the influence and they have to be treated as similar crime and liable to be punished by the state law. There should be standardization of regulations regarding cell phone usage while driving across all states. The safety of the states motorists should be 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.

References

Alm, H., & Nilsson, L. (2005). The effects of a mobile telephone task on driver behaviour in a car following situation. Accident Analysis & Prevention, 27(5), 707-715.

Briem, V., & Hedman, L. R. (2005). Behavioural effects of mobile telephone use during simulated driving. Ergonomics, 38(12), 2536-2562.

Brookhuis, K. A., De Vries, G., & De Waard, D. (2001). The effects of mobile telephoning on

Driving performance. Accident Analysis & Prevention, 23, 309-316.

Funk, J. L. (2004). Mobile disruption: the technologies and applications driving the mobile

Internet. Hoboken, N.J.: Wiley.

IRTAD Road Safety Annual Report 2009 (2009 ed.). (2010). S.l.: International Transport Forum.

The best of Motor Trend: 1949-1999. (A 50th anniversary special ed.). (1999). Los Angeles:

Advanced Clinical Nuts and Bolts Assignment

Cognitive

Provide a brief history of how the theory began and how it has evolved. Who are the major contributors to this theory or model and what do you know about him/her/them? What historical events and cultural norms may have influenced the creation of this theory? This can be in bullet points where it is relevant) in other words, you do not have to write this section in narrative form).

Cognitive aka Cognitive Behavioral Theory (CBT)

Focuses on patient/client’s thought process

Sensitive to time (short term) and focuses on the present

Dysfunctional thoughts= maladaptive behaviors

Focuses on the linkages of systems

CT can be thought of as a theory

This is because it’s a system of strategies and a series of techniques

Each system involved is for survival- cognitive, behavioral, affective and motivational- composed of structures known as schemas

Cognitive therapy involves strategies

Collaborative enterprise between patient/client and therapist

Purpose is to explore and modify dysfunctional interpretations by using logical examination and behavioral experiments

Clients/Patients learn to help themselves through coping mechanisms

Collaborative Empiricism

Therapist asks questions to understand the client/patient point of view

Guided Discovery

Finding out what the client/patient misinterpretations and beliefs come from

Both work by using Socratic Dialogue which is a form of questioning that helps uncover the patient/clients views

Created by psychiatrist Aaron T. Beck in the 1960s

Realized that internal thoughts affect and influence behaviors

Psychologist, Albert Ellis, worked independently from Beck on the same concept

Many patients had internal dialogues that seemed as if they were talking to themselves

Thoughts made an impact on their feelings

Rigid form of treatment

Patient to discuss issues with therapist who will work on specific goals with client/patient

Identify the basic assumptions, tenants, and major concepts of the theory. You should include techniques, examples, or any important aspects of the theory that you consider primary to your understanding and ability to apply the practice. This can be in bullet points. The information you provide here will be especially useful as a “cheat sheet” in your internship and/or as a study guide for any licensure exams you take. This can be in bullet points where it is relevant (in other words, you do not have to write this section in narrative form).

CBT is an action oriented treatment; patient must be actively engaging during tx

With CBT, you identify common themes in a patient’s emotional reaction, narratives, and imagery

Usually goes on for 12-16 weeks and therapist is actively engaged with client

CBT is used in conjunction with Rational Emotive Behavior Therapy (REBT)

Both share an importance of cognition and both view the task of therapy is to change maladaptive assumptions

Facing your fears is a technique

To bring about change, a client must face their fears instead of running away from them

Role playing

Clients may role play during sessions

This helps the client prepare for problematic interactions that they may have with others

Learning to calm yourself as strategy

Patients can resort to relaxation techniques such as breathing or stretching or using guided imagery that helps you focus on peace, rather than destruction that may be occurring in one’s life

CBT focuses on both negative and positive interactions/experiences patient may have had

People contribute to their own negative experiences

CBT helps clients to have a routine and lessen avoidance

Based on the major concepts of this theory, what presenting problems or mental or behavioral health concerns do you think this theory may be appropriate for? And is it a theory of explanation or change or both?

This theory works with individuals who experience anxiety, substance abuse, personality, and other disorders.

This theory would be considered to be both due to it being one of the most used treatments with patients. They must acknowledge the issues that they have in order to break free from the issues that are barriers and allows the patient to change their way of thinking.

Does the theory account for the life experience of the client? Does the theory/model allow for diversity of identity or experience in relevant ways such as ethnic preferences, cultural values or norms, racial differences, gender expressions, socioeconomic status, and religious preference? How?

Yes, the theory accounts for life experiences. This theory allows the patient to reflect over their life and what is causing them issues so them and the therapist can come up with goals for treatment. This theory can take in account a person’s diversity or identity, if need be in order to overcome barriers during treatment and growth.

What does the evidence say about this theory? Pull from other resources other than your textbook readings to answer this question. For some theories, it is equally important to identify which groups or problems the theory is NOT effective with as it is to indicate which groups or problems it is effective with.

Works for all types of individuals

Those with mental illnesses such as depression, PTSD, eating disorders, substance abuse, etc

Children and geriatric clients

Cognitive Theory/CBT is an effective treatment

Research has been conducted to evaluate the effectiveness of CBT and has proven that it is an effective treatment for those with psychological issues and those who have medical issues with mental illness as a co morbidity

Evidence based treatment

Therapists who have used CBT with their clients have noticed success with complex disorders

Short term treatment that focuses on the here and now

Works at the pace of the client

Just as effective as medication because clients learn coping skills that they will use even after treatment ends

Goals of treatment are clearly defined for clients; no surprises so they know what to expect

Requires patient/client engagement

Therapist works along with patient in goal creation and attainment

Effective for communication and dialogue

Can be adapted to meet the patient where they are

In what ways, if any, does this theory fit in your theoretical approach to your current work or your future work as a social worker?

I do believe that CBT will allow me to assist my clients or patients by assisting them with coping mechanisms. For instance, if they are nervous coming to treatment, I could assist them with breathing exercises that they could do prior or during to treatment to make them feel at ease.

Psychology:

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Introduction

Motivation is the application of a positive factor so as to get a positive result form an individual. All people are prone to undergo a stressful period where they need a push to the next level. This push determines the success or failure of the receiver of the motivational instrument. The theories of motivation were introduced to the world though psychologists such as Abraham Maslow, Sigmund Freud, Fredrick Herzberg and Fredrick Taylor (Miner, 2008). These psychologists spent the better part of their career coming up with the theories. There are several theories of motivation that can be applied to motivate a person in different situations. The application of these theories is essential to the sustainability of the success of the future generation. Being an aspiring psychologist, I have received motivation from different people. These people have direct or indirect contact with me. This showcases motivation as a factor that does not have boundaries. Motivation has been a vital part of my life from the early stages of my life to my current point in life. Some of these influences are unconscious sources or conscious. Unconscious motivation plays a significant role due to the manifestation that it encourages. These motivational theories are have impacted significantly on my choice to pursue psychology as my career. The analysis of motivational influences is thus ideal in that it showcases the reasons for my actions in the past and present day (Beck, 2004).

The focus of this paper is to provide an analysis of motivational theories in psychology. The paper uses examples of psychologists such as Maslow by providing their take on motivation influences. The paper uses this information to explain what motivates me to take on psychology as a career. The paper finally offers a concluding paragraph that summarizes its contents.

Motivation involves encouraging an individual to pursue a certain goal or objective. The fulfillment of this objective acts as a source of happiness and achievement which in turn adds meaning to a person’s life. A person can be motivated consciously or unconsciously depending on their surrounding environments. Most individuals are influenced at an early stage in their life making this a crucial time of there. Motivation entails using the positive aspects in the environment so as to derive a positive result. There are different types of motivational method that are classified into theories. These theories are used to date by the general public in various industries making them an essential aspect in the world of psychology (Beck, 2004).

Theories of motivation

Motivational theories are theories that explain different motivational techniques and their role in the influencing of behavior. There are several motivational theories that exist in present day. These theories are inspired by different situations and thus reflect on different individuals. One of the psychologists who has played a significant role in the determining these theories is Abraham Maslow (Beck, 2004).

Maslow is known for his motivational theory that talks on the hierarchy of needs. According to Maslow, human beings are motivated by items that they do not have direct possession or contact. These needs are not satisfied due to a variety of features that are determined by the internal and external environment (Miner, 2008). The hierarchy in this case consists of needs and wants that human beings experience at one point in their life. The first category consists of physiological needs; these needs consist of basic needs such as food, shelter, clothing and education. These needs are essential for the proper growth and development of all the human beings. Lack of physiological needs creates a vacuum that puts a strain on their progress of an individual’s life. People who experience this situation rely on factors such as family, friends and faith so that they can improve their life (Miner, 2008).

Exposure to these needs is ideal in that it improves the self worth of an individual. People who fall under this category are said to be less fortunate in that they lack the essential resources to ease their life. The second category in the pyramid is the safety needs; safety needs comprise of security in all aspects of life. Beings able to live in a safe environment increase the confidence of a person. Safety creates the provision for investment which in turn, yields more progress in the life. The third stage is social needs; social needs comprise of family, friends, social status, and lifestyle. This stage is a pivotal part of life due to the aspect of communication. People strive to perfect their social needs so that they can elevate their position in life (Miner, 2008). This stage is also significant because people need comfort from their friends and family when experiencing different hardships. The fourth stage is the esteem needs; these needs are essential due to the fact that they help human beings accomplish the goals and objectives they have. Self esteem is ideal for the success of any person. Self esteem is initiated right from the time of an individual’s childhood. Through self esteem a person is able to control all the challenges that come with life. Lack of self esteem reduces the motivation of an individual making it harder for them to survive in life. This stage is required to go through all the stages in life with ease. The last and final stage is self actualization; self actualization is a state of superiority. At this stage an individual has achieved all the objectives that they have set. These objectives constitute to the overall happiness and success of a human being (Beck, 2004).

Very few people manage to reach the self actualization stage. Belonging to a certain stage determines the amount of motivation one has. If a person is born into a family that does not have a lot in terms of financial resources, they are likely to work harder so that they can fill this vacuum. This situation can however take a different turn in that some people may accept their state and choose not to improve it. Motivation involves adding a positive factor to the life of a person so that they can use it to improve on their situation. The lack of a certain commodity influences a person to strive so that they can acquire the commodity. This is brought about by manifesting in an item until one achieves their goal or objective (Miner, 2008).

A close look at Maslow’s theory of motivation indicates that he is one of the sources of inspiration for my choice of psychology as a subject. The theory mentions that a person cannot be motivated if they do not have a motivating factor. This simply means that an individual has to have something that to look forward to before they can set their goal (Forgas & Sydney Symposium of Social Psychology, 2006). The United States has the most successful economy in the world. Despite this, the country is experiencing high levels of poverty due to the rate of employment. Over fifty percent of the economies population is living on government welfare and do not have an adequate healthcare plan. These statistics display that the economy is not in a good place. The fact that a country like the United States is not able to provide for its citizens adequate living standards increases the rate of uncertainty of the future generation (Hoffmann, 2007).

As a young member of the population, it is essential for me to get an education so that I can compete with the more than capable job seekers. My choice get a college degree is thus motivated by the fact that a college education is essential for the sustainability of the society. My choice to take on psychology as a major as opposed to engineering or education is determined by the social ills that occur in today’s society. Today’s society cannot be compared with the society that the older generation grew up. The rate of insecurity, evil and poverty continues to increase on a daily basis. Majority of the crimes that are committed are as a result of people who are mentally or emotionally scared. One of the ways that people can make the country safer to live in is by investing in careers that eradicate these occurrences. Psychology is a significant contributor in the safety of the community due to the ability to communicate with social deviants (Hoffmann, 2007). Some of the most disturbing cases committed in the country over the years have been solved with the aid of psychologists. Having psychology as my major is not only a personal objective but a community objective. According to Maslow’s hierarchy of needs, each individual is placed in one of the categories of the pyramid (Forgas & Sydney Symposium of Social Psychology, 2006). As a student, there are some achievements that I am yet to achieve in the future. This places me in the fourth and fifth category because achieving my dream would be a driving force for the start of my career. The ability to kick start my career will validate my existence in the self actualization stage. This is due to the satisfaction that comes with the achievement of my goal. The probability of having a positive future without a college education is low. The fact that I am yet to achieve a degree motivates me to work hard so that I can graduate. This is reflective of Maslow’s theory that states that the lack of a commodity makes a person motivated to work toward achieving that goal (Miner, 2008).

As stated earlier, motivation is influenced unconsciously and consciously by the surrounding environment. One of the factors that the society continues to face is the high rate of divorce. This is created by the change of the society in terms of social roles, education and globalization. One does not have to be a product of a broken home to experience the impact it has on children. Being a physiologist is ideal in that it a person identifies with children who are having hard times coping with divorce. This is source of motivation is unconscious in that there is not particular person that has geared me towards helping such children. The events in the society make me want to take a stand so that I can be of help to people who are in need (Forgas & Sydney Symposium of Social Psychology, 2006).

Motivation starts at an early stage; most of the individuals derive motivation without even being aware. This is known as unconscious motivation due to the lack of knowledge of the impact of a positive factor. One of the physiologists who placed emphasis on unconscious motivation is Sigmund Freud (Miner, 2008). He mentions a human beings behavior is comprises of desires, thoughts and memories. These factors are represented by the unconscious state making them unconscious forms of motivation. These unconscious actions influence the conscious actions of an individual. Most of the actions that people perform are triggered by the unconscious thoughts that they relay. This is one of the theories that give credit to positive thinking and positive actions. A person who thinks of negative thoughts and desires creates negative situations. This is because negative thoughts give rise to negative actions (Forgas & Sydney Symposium of Social Psychology, 2006). This applies to the application of positive thoughts as a source of motivation. This source of motivation has played a significant role in my decision to get a college education by studying psychology. Both unconscious and conscious motivation work hand in hand making them complement each other. Thinking about being a psychologist in future influences me to apply all my talents so that I can achieve my goals. Applying my talents is performed by positive actions such as hard work, studying for exams and concentrating in all things psychology.

Motivation is used in places such as the workplaces, schools and sports. My choice to take on psychology is inspired by my family. Through my family, I am able to align myself with positive features so that I can get positive results. My choice to take on psychology as a course is inspired by the needs to understand people better. Psychology is the study of the mind of a human being (Forgas & Sydney Symposium of Social Psychology, 2006). Human beings have the same characteristics which makes them similar in nature. Despite this, they possess different qualities that set different people apart from each other. Having different personalities creates different character traits that make each individual unique. Being unique gives rise to different social groups that people use to identify with each other. Human beings cannot be contained in a particular group due to the different personalities they portray. It is thus ideal to have the ability communicate with different sorts of people in different social classes and creeds. As stated earlier, psychology aids a person understand the thoughts, feelings, qualities and character traits of their peers (Hoffmann, 2007). Understanding different people encourages communication which in turn, gives rise to respect. When people respect each other, they are able to maintain peaceful situations where war would be the obvious choice. Choosing to study psychology is thus motivated by my need to understand the different character traits that people have. This form of motivation portrays conscious motivation due to influence by the surrounding environment. Unconscious motivation cannot be ruled out because positive thoughts determine the actions and performance that I choose to take.

Another theory of motivation is Frederick Winslow Taylor’s theory of motivation. Taylor takes a different route by breaking down goals and objectives in small portions. Taylor states that people generally have a hard time achieving their objectives (Miner, 2008). This is credited to the fact that most of the objectives are long term oriented. It is much more difficult to achieve long term objectives due to the monotony and boredom that may come with the trade. Choosing to get a degree in psychology takes a period of three to four years. This type of goal is thus classified under a long term goal making it harder to achieve. There are a number of factors that make students drop out of college. Taylor mentions that people have an easier time performing their tasks when there divided into sub tasks (Forgas & Sydney Symposium of Social Psychology, 2006). This form of motivation is ideal for someone in my position and thus acts as a source of reference. Since it is not advised to take a break from college, a student can concentrate on the selected semester courses that are of interest to them. As a psychologist student, I have chosen to focus on each course keenly so that I can maximize on my score. This acts as a source of motivation in that I can concentrate on three months as opposed to four years. Motivation should be applied by a person who portrays features that an individual aspires to be like (Hoffmann, 2007). Agents of motivation can come in different forms depending on the surrounding environment. Some of the people I get motivation from are my parents, teachers, influential figures and pioneer psychologists. This type of motivation is ideal in that I am able to live by the principles that are set by my mentors.

Conclusion

Motivating factors improve the performance of people who receive motivation on a regular basis. It is difficult to be motivated by factors that do not portray positive outcomes. People require motivation on a regular basis due to the challenges that are experienced on a daily basis. A majority of people around the world apply the motivation theories without even knowing about their existence. This provides evidence of the effectiveness of the motivational theories. As a student, I face a number of hardships that may distract me from achieving my goals. The use of unconscious motivation puts me back on track by acting as a source of inspiration for me. My choice to acquire a psychology degree is one of the most significant choices of my life. This is categorized under the long term goals and requires an immense amount of motivation so that I graduate with honors. Being able to use my degree will impact not only on my life but on the lives of the entire society. Through my degree I will be able to give back to the community by using my talent to help others. One of the advantages that come with this is the idea that I will one day become a source of motivation for the younger generation to come.

References

Beck, R. C. R. C. (2004). Motivation: Theories and principles. Upper Saddle River, N.J: Pearson Education.

Forgas, J. P., & Sydney Symposium of Social Psychology. (2006). Social motivation: Conscious and unconscious processes ; [the Sydney Symposium of Social Psychology, volume 6]. Cambridge [u.a.: Cambridge Univ. Press

Hoffmann, S. (2007). Classical Motivation Theories – Similarities and Differences between them. München: GRIN Verlag GmbH.

Miner, J. B. (2008). Organizational behavior 5: From unconscious motivation to role-motivated leadership. Armonk, N.Y: M.E. Sharpe.

Motors speech disorder

Name of student

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Subject:

Name of institution:

Date of submission:

Motor speech disorder.

Language and speech are controlled in the brain in linked to the laryngeal muscles by nerves. The vocal cords are supplied by recurrent laryngeal nerve. Any anomaly to these structures may affect speech characteristics of an individual (Douglas, 1999).

The patient presented above has Dysarthria (motor speech disorder), a problem with the motor tract that innervates muscles that are responsible for speech. Cranial nerve X is involved in speech as it innervates the muscles of the larynx. When the nerve (CN X) is damaged, vocal folds become paralyzed thus affecting the volume of the voice and swallowing. As a speech language pathologist, I will look for the movement of the lips, the tongue and the facial expression during the speech. Moreover, I will assess the breath support adequacy during the speech. Motor speech disorder can result from injury of the brain structures in patients with the following conditions; stroke, brain tumors, Parkinsonism, cerebral palsy multiple sclerosis among others (Douglas, 1999). Parkinsonism is associated with lesions in the substantia nigra which affects dopaminergic and cholinergic pathways to be unbalanced. Two areas in the left hemisphere of the brain play a key role in speech. The Broca’s area is located in the frontal part of the left hemisphere of the brain. It is involved in language production. Proper use of spoken and written language is all attributed to this area. (Douglas, 1999).

The patient has no difficulty in comprehending any spoken language or speech evidence by the fact that he can follow instructions as the clinician directs. His difficulty in voice volume can be directly associated with damage of the recurrent laryngeal nerve. Combination of dysphagia and low voicing can be attributed to neurogenic voice disorder.

After identifying the communication and swallowing requirements of the patient, as a speech therapist I will identify ways to improve communication in patient’s socialization. The family members or the caregivers will be included in therapy. They are together counseled on communication pattern and swallowing difficulty of the patient and ways to involve him in dialogue at home (ASHA, 2004).

As a speech therapist, it is important to observe the patient closely as he goes through the process of spontaneous recovery. The patient may have the residual effects of the damage to the Broca’s area and may express that he wanted to finish the words he initiated but he could not. The speech therapist should engage the patient in repetition of words and phrases that are easier for the patient to pronounce. To compensate for the lost language function, the speech therapist may use drawing that the patient can easily understand and use to communicate. The aim of speech therapy is to enable free communication and understanding between the patient and the family members (Roberts, 2014).

Music and melodic intonation are also used in speech therapy in patients with Broca’s aphasia. The patients are able to sing out a complete song with the complete phrases. Singing capability is controlled by the right hemisphere. Utilization of the technique enables the patient to use the right hemisphere to compensate for the lost function in the left hemisphere. Consequently, certain nonmusical outcomes are achieved by the patient such as complete pronunciation of a phrase (Wilson, 2006).

Speech therapists also use constraint induced aphasia therapy which uses the principle that a patient will have a compensated action to the one that is lost. The patients are involved in language context game where they are encouraged to use verbal abilities in order to succeed in the game. Constraining the patient has neuroplasticity effects on the patient and it is believed to re-establish the lost neuropathways, and form new pathways hence reacquire the lost functions of the brain. Therapy by constraining can be more effective if it is combined with drugs that affect the neurotransmitters in the central nervous system (Douglas, 1999).

The patient needs to be referred to a neuroscientist in order to include pharmacotherapy in conjunction to speech therapy. The drugs affect the neurotransmitter receptor and regulate the stimulation by the chemicals. They target the catecholamine and acetylcholine receptors of the central nervous system. The drugs commonly used includes; Bromocriptine, Piracetam, cholinergic drugs and dopaminergic psychostimulants. Piracetam interacts with the cholinergic and glutamic receptors to increase the plasticity of the cerebrum which increases the capability to use language functions. Bromocriptine, which interacts with the catecholamine system, increase the language fluency and word retrieval (Xavier, 2007).

In addition, a specialist in ear, nose and throat (ENT) should be consulted to detect other factors to the larynx that may affect the movement of vocal cords. He may diagnose presence of cyst, granuloma, hemorrhage, hyperkeratosis or nodules in the vocal folds and determine the therapy to follow (Deirdre, 2012).

References

Douglas, B., (1999). Broca’s area. Neuroscience of communication (2): 321-341

Roberts (2014). In Encyclopædia Britannica. Retrieved from HYPERLINK “http://www.britannica.coma” http://www.britannica.coma. Accessed on 30th June, 2014.

Wilson, (2006). “Preserved Singing in Aphasia: A Case Study of the Efficacy of Melodic Intonation Therapy”. Music Perception 24 (1): 23–36.

Xavier, (2007). “Pharmacotherapy of aphasia: Myth or reality?” Brain and Language 102 (1): 114–125.

Deidre, D., (2012). Types of voice disorders. Retrieved from: HYPERLINK “http://www.lionsvoiceclinic.umn.edu” www.lionsvoiceclinic.umn.edu. Accessed on 2nd July, 2014.

ASHA, (2004).Making effective communication a human right accessible and achievable for all. Retieved from: HYPERLINK “http://www.asha.org” www.asha.org. Accessed on 2nd July 2014.

Adult Education and Adult Learning and Development – Globalization

Name:

Professor:

Institution:

Course:

Date:

Adult Education and Adult Learning and Development – Globalization

Adult learning is one of the key elements that should be in put into consideration whenever a country is talking about regional development. The title of the article being reviewed is found in the review of the book, “Globalization, diversity, and the search for culturally relevant models for adult education.” By Patricia K Kubow, from the University of Bowling Green Sate. The article implies that there are a lot of individuals who are interested in advancing their careers in vocational and adult education. Therefore, it suggests that they should be able to understand that the curriculum is changing and they also have to advance in this field. From the article, one will realize that there are a lot of scholars who also support this new approach for curriculum change. It is for this reason that the article caught my attention as it looks at how the curriculum advancement is adopted globally. This is not only done in the US but also among the Asian countries.

The article breaks down the parts and chapters in the book. The first part of the book that has got three chapters is titled “curriculum development in the global context.” In this chapter, one is made to understand that there is a great influence in adult learning in relation to the demographic. It suggests that different demographic require different approaches in adult learning. Moreover, the article implies that the reason for this is that people from different communities in the world have different perception on adult learning so it is better if they can be made to learn in the manner in which they feel comfortable. This is one of the best approaches that can be suggested to anybody who is concerned about the adult learning. This approach can be supported because the multicultural literature in the world has affected the adult learning program. Therefore, if people are made to learn in the culture that they can relate to, it can be easier for them to learn. The learners will also be comfortable as they will interpret the learning experience in their own world. The article also makes it clear that the marginalization of the adult learners is made possible if there is a democratic learning environment that they can relate to.

From the article, one will be able to understand that the interest of adult learners is based on socio-cultural context which is explained throughout the remaining part of the article. This is one of the reason why it should be taken into consideration in the field of adult education as this approach can help in the marginalization of adult learning across the whole globe. This approach can also be made possible to the immigrants of different countries. Most of the immigrants need orientation in the educational system of their host country, that is why they have to go back to learn. Therefore this approach would be appropriate for them to gain knowledge. Moreover, adult education is very essential to the individuals from developing countries that have a chance of joining the developed countries. Therefore, if the approach can be taken, the learner will have a problem of coping with the host learning system due to cultural shock.

From the preceding evaluation, we see that this article relates to the trends of our time, whereby the global world is working hard to ensure that literacy is made possible to everybody. Therefore, this approach is one of the elements that will make it clear that illiteracy is being eradicated all over the world. Moreover, people are made to learn in relation to what they already know. It is difficult to make individuals in the third world to learn and cope up with the thing that are happening in the first world nation. That is why they will be in a position to learn from the things that they can relate to and understand better.

References

Bentley, T. (1998) Learning beyond the Classroom: Education for a changing world, London: Routledge.

Courtney, S. (2009) 'Defining adult and continuing education' in S. B. Merriam and P. M. Cunningham (eds.) Handbook of Adult and Continuing Education, San Francisco: Jossey-Bass.

Source of the article

HYPERLINK "http://trace.tennessee.edu/cgi/viewcontent.cgi?article=1006&context=internationaleducation&sei-redir=1" l "search="Adult Education Adult Learning Development – Globalization""http://trace.tennessee.edu/cgi/viewcontent.cgi?article=1006&context=internationaleducation&sei-redir=1#search=%22Adult%20Education%20Adult%20Learning%20Development%20-%20Globalization%22

Title: Challenges Affecting International Students in Australian Higher Educational Learning Institutions.

Literature Review

In the world today, education is considered one of the most important elements in the life of every individual. In numerous countries globally, education is seen as an important investment a nation can make in establishing it future. According to Quinn and Rubb (2005), education is basically a powerful agent that is associated with change including improvement of health, livelihoods, long term economic development, and significant contribution to social stability. Bearing this in mind, it is therefore important to note that education is a fundamental human virtue, a source of good life, a necessity to the society, a sign of attaining freedom, and the key to attaining sustainable development goals (Bhardwaj, 2016). With a view to serve the needs of the community through development skills, attainment of prosperous careers, and financial security numerous students worldwide have continued the pursuit of higher education. In order to achieve this, students have had to travel to foreign countries such as Australia in pursuit of better and quality education in Higher Institutions of learning. However, despite the countless significant sacrifices made in pursuit of education, there exist various challenges that affect numerous international students especially those in Australian higher educational institutions complicating adaptations to new lifestyles and the educational environment.

During the period of 2013, Son and Park (2014) indicate that Australia had approximately 700,000 international students in its institutions of higher learning with the figures continuing to increase on a daily basis. However, Son and Park (2014) suggest that despite the increased numbers there exist various factors such language barriers, Visa problems, and cultural shock that affect international students in Australian higher educational institutions. Andrade (2006) asserts that the use of different languages in these institutions of higher learning present a difficult challenge for most international students as it prevents free flow of vital information causing communication barriers. As a result, this complicates adaptations to new lifestyles and educational environment for new international students. Apart from language barriers, cultural shock is another major challenge greatly impacting foreign students. Son and Park (2014) identify Australia as a country with multicultural diversities where individuals from different nations and cultures live together. With Australia being a country with its own distinct culture, many foreign students may find this cultural change a major factor affecting their stay and continued learning. While both language barriers and cultural shock remain some of the major issues, Visa problem remains to be another major challenge affecting modern day international students in Australia. The issuance of student Visa in Australia only applies for students who are enrolled for a full time basis and have passed all visa conditions and requirements in Australia.

Rationale

International students pursuing education in Australian higher educational institutions encounter significant and inevitable challenges and hardship during their stay abroad. In order to understand whether the challenges faced affect the social and academic lifestyle, it is important to carry out a study that will collect information from a vast majority of international student in order to identify if these challenges affect their academic and social lifestyle. If learned that these challenges such as language barriers, cultural shock, and visa problems indeed affect the students’ lifestyle, future research and investigation can be conducted to examine these problems and propose suggestions or possible solutions to do away or reduce these issues that affect the lifestyle of international students.

Research questions

To what extend does the challenges encountered such as language barriers, visa problems, and cultural shock affect International Students in Australian Higher Educational Learning Institutions?

To what extent and in what ways do these factors affect the social and academic lifestyle of International Students in Australian Higher Educational Learning Institutions?

Research design

In order to find out the extent of the problem, an observation case study will be used to find out exactly how these international students undertaking different studies in Australian universities are affected by these challenges. The focus group shall be conducted by learners from particular schools so as to cater for students encountered with severe challenges. In addition, a focus group is the best approach as compared to semi-structured or structured interviews due to the need for various challenges to arise originally in group discussions. Otherwise, the use of interviews will limit individuals from pointing out these challenges due to the fear of fall backs. The purpose of focus is to help identify those challenges which international learners in Australian Universities and other learning institutions find more severe and unbearable (Son and Park, 2014)

Research participants

In this study, the research participants will involve the students from different nationalities who came to pursue higher education in Australian Higher Learning Institutions. The students vary widely in terms of age and years of study and will therefore form a good study group to evaluate based on the time spend in the Australian Higher Educational Learning Institutions. In addition, the learners experience the challenges first hand and can therefore outline these problems accurately.

The specific demographic information shall be obtained from the participants (international students) once they are recruited. This information will be obtained on the basis of sex, age, lowest and highest level of education, years of learning, religious belief, cultural background, nationality, and the percentage of those learners who agree in participating from within the institution of learning.

Population and sampling method

According to Taherdoost (2016), a population refers to the aggregate number of all units that possess certain specified features on which the sample required seeks to draw inference. In other words, a population involves the total number of units which forms the sample sizes of units to be drawn. The target population under study in this case involves international students in Australian Higher Educational Learning Institutions who are affected by various factors that influence their social and academic lifestyles. The study target will help establish some of the basic factor affecting foreign students in order to come up with better proposals and solutions to these problems (Kelly, 2003).

Stratified random sampling strategy will be adopted where the important strata (subgroups) will be identified. In this case, the students will be recruited voluntarily based on their respective schools after ethical approval and permission to conduct the process is obtained from the school president and other relevant bodies such as the student’s council.

Two groups with a sample size of 12 individuals will be selected from each school using purposeful sampling. This will involve the final years from the respective schools as they are in their final level of study and have had enough experience in the institution of learning. This exercise will take place on a free day such as the weekend to ensure less distractions and enough time to conduct the exercise. In addition foods stuffs and non-alcoholic flavored drinks will be provided to all in attendants in order to encourage participation from others.

Data collection method

Data collection method will be employed in this case due to size of the targeted population and the relevance of the data required.

In this case the use of questionnaires will be the appropriate data collection method to use due to the following reasons as suggested by Babonea and Voicu (2011). The target group which involves international students from different schools and level of study are diversified and therefore the use of face to face personal interview would be a time consuming and difficult method to conduct the data collection. On their hand, the use of questionnaires as a data collection will save more time for the researchers and the respondents involved. In addition, this procedure will also provide the different respondents involved with enough time to think and provide appropriate answers in the questionnaires at their own free time with minimum supervision, hence reducing cases of error. The questionnaires are also designed in large numbers and distributed over a huge target population allowing all participants to participate in the exercise which will be used in collecting both quantitative and qualitative data. Unlike other methods of data collection, questionnaires are considered the most suitable in this exercise due to its comparatively easier method to construct, plan, and administer. Additionally, questionnaires are more suitable in this exercise as it ensures and provides respondents with anonymity. With this procedure of data collection, participants are provided with greater confidence and freedom to express their views.

Ethical consideration

Under this section, the approval to carry out the study on the various factors affecting international students in Australian institutions of higher learning will be obtained from the school president or the principal and from the students who will be participating in the research. In a case where members of the student council are conducting the research, there might occur a power difference between the student council representative and the ordinary student sometimes making them uncomfortable and dishonest. In order to avoid this, ordinary students need to be provided with anonymity. Without possible guidelines such anonymity, any research will most likely fall due to negligible risks. The questions and topics are asked on a daily basis by students and hence cannot introduce any emotional risk and anxiety.

Plan/ logistics for data collection

The discussion for the target group will be supervised by the researcher who is also a student council representative. Despite being a student, the researcher will be able to participate in answering the questions to the discussion beyond moderation.

During the discussion great emphasis will be sited on the use of non-verbal communication, such as prosody and body language when responding to questions. The researcher will write down feelings, thoughts, and various impressions, and other important non-verbal communication during the target group in order to add depth and breadth to the analysis and help in interpreting the presented findings.

In this case, the target population will be semi-structured on the basis of the issues found in the literature review section for instance language barrier, cultural shock, and visa problems. Queries will be formulated in accordance with the level of study, experience, and belief in the availability of the issue.

For storage purpose, the target population’s discussions will be recorded using a voice based recording software which is transcribed to text code by the researcher word for word in order to provide an accurate timeline of events discussed on and off topic.

Plan for data analysis

During this study, both qualitative and quantitative methods will be used when analyzing the data. In addition, the data will also be analyzed using Statistical Package for Social Science (SPSS). This process will involve both inferential and descriptive analysis. The Descriptive analysis will help when dealing with categorical variables that will be described as percentages and frequencies. Additionally, discrete and continuous data, variation measures, and standard deviation will all be utilized in the analysis.

Flexibility will be allowed by the researcher in case of any inclusion of additional themes that emerges as the analysis is carried out. This will enable a better and more accurate analysis that well captures all the realities, of factors affecting international students in Australian higher educational institutions.

It is imperative to take into consideration some of the limitations of the document as having the inability to capture the vivid reactions in the meetings and everyday challenges these learners endure. These are as a result of failure in completion of taking notes and inconsistency in the program.

References

Andrade, M. S. (2006). International students in English-speaking universities: Adjustment

factors. Journal of Research in International education, 5(2), 131-154.

Babonea, A. M., & Voicu, M. C. (2011). Questionnaires pretesting in marketing research. Challenges of the Knowledge Society, 1, 1323-1330.

Bhardwaj, A. (2016). Importance of education in human life: A holistic approach. International

Journal of Science and Consciousness, 2(2), 23-28.

Kelly, B. T. (2003). Focus group interviews. Research in the college context: Approaches and

methods, 49-62.

Quinn, M. A., & Rubb, S. (2005). The importance of education-occupation matching in migration

decisions. Demography, 42(1), 153-167.

Son, J. B., & Park, S. S. (2014). Academic experiences of international PhD students in Australian

higher education: From an EAP program to a PhD program. International Journal of Pedagogies and Learning, 9(1), 26-37.

Taherdoost, H. (2016). Sampling methods in research methodology; how to choose a sampling

technique for research. How to Choose a Sampling Technique for Research (April 10, 2016).

Cellular Respiration: Krebs Cycle and Electron Transport

Students Name

Institutional Affiliation

Course Name and Code

Professors Name

Date

Cellular Respiration: Krebs Cycle and Electron Transport

The principal energy source for cell tissues and a great requirement of aerobic respiration is named the Krebs cycle, and is sometimes identified as the tricarboxylic acid (TCA) or citric acid cycle (Falton, 2019). The cycle changes the acetyl coenzyme A (acetyl CoA) chemical power into the lowering the strength of nicotinamide adenine dinucleotide (NADH). The oxidative phosphorylation process, also known as the electron transport chain (ETC), is a collection of four membrane proteins that combine oxidative events to produce an electrochemical gradient that results in the production of adenosine triphosphate (ATP) (Falton, 2019). Both photosynthesis and cellular respiration happens in mitochondria.

The majority of living things use glucose as their main fuel source, but they first have to process it and conserve the energy in ATP and other elements. The Krebs cycle takes place in the mitochondria matrix. The processes of the Krebs cycle donate protons and electrons to a variation of redox responses in the membrane of the mitochondria, which are later taken up by the electron transport chain to make ATP (Patel et al., 2018). The by-products of glycolysis, two molecules with three carbons each known as pyruvate, initiate the Krebs cycle. The Krebs cycle is sometimes identified as the tricarboxylic acid (TCA) cycle since this component is acidic. These components are in due course changed into carbon dioxide by a variation of techniques. The molecules' energy is transferred to other molecules known as electron carriers (Falton, 2019). These molecules convey the energy that has been stored to the electron transport chain, which produces ATP. When an enzyme or transport protein is activated, for example, the cell uses this ATP to power the activity. The second of four distinct procedures that must take place in order to derive glucose's energy is the Krebs cycle. The Krebs cycle consists of nine successive reactions in total.

Coenzyme A separates and is regenerated as acetyl CoA into the Krebs cycle. A four-carbon compound is linked to the two-carbon acetyl unit. The four-carbon compound is created after the six-carbon molecule has two carbon dioxide compounds extracted from it. Following glycolysis in cell metabolism, Krebs occurs (Patel et al, 2018). If oxygen is available, glucose will always be oxidized before being reduced into ATP. Animals that lack oxygen, create a variation of Lactic acid is got from glucose, which is then changed to ethanol by yeast. Acetyl Coenzyme A requires two Krebs Cycles and two cycles in the Electron Transport Chain.

An electrochemical gradient is formed in the electron transport chain by the transmission of electrons from a single molecule to the next, which releases energy. During chemiosmosis, ATP is produced using the energy stored in the gradient. Oxidative phosphorylation defines the method by which ATP is manufactured in mitochondria by chemiosmosis (Manoj, 2018). During photophosphorylation, chemiosmosis is also utilized to capture the energy of sunlight in the light reactions of photosynthesis. Aerobic procedures involve oxygen, whereas anaerobic procedures don't (Manoj, 2018). Unfortunately, the Krebs cycle is not entirely straightforward. It is a phase in the many steps of cellular respiration. The Krebs cycle is nonetheless regarded to as an aerobic procedure because only part of the cycle can take place under anaerobic conditions.

References

Fulton, M. (2019). Cellular Respiration. Microreviews in Cell and Molecular Biology, 5(2). HYPERLINK "https://undergradsciencejournals.okstate.edu/index.php/MRCMB/article/view/9284" https://undergradsciencejournals.okstate.edu/index.php/MRCMB/article/view/9284

Manoj, K. M. (2018). Aerobic Respiration: criticism of the proton-centric explanation involving rotary adenosine triphosphate synthesis, chemiosmosis principle, proton pumps and electron transport chain. Biochemistry insights, 11, 1178626418818442. HYPERLINK "https://journals.sagepub.com/doi/pdf/10.1177/1178626418818442" https://journals.sagepub.com/doi/pdf/10.1177/1178626418818442

Patel, H., Kerndt, C. C., & Bhardwaj, A. (2018). Physiology, respiratory quotient. HYPERLINK "https://europepmc.org/article/NBK/nbk531494" https://europepmc.org/article/NBK/nbk531494

Motor Vehicle Checkpoints and Correctional Facilities

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Motor Vehicle Checkpoints and Correctional Facilities

Motor Vehicle Checkpoints Importance

The safety of the people is always the priority of the Judiciary in a country. Having a car that is not up to standard as per the roads laws or driving in a questioning condition are some of the ways that are against the laws and a risk to life. The U.S Supreme Court has come up with a decision to establish check points to stop all cars and check other offences. The decision is suitable as it helps in enforcing some necessary laws for drivers without considering the person (Morrison, et al, 2019). The checkpoints will have several importances if established and used for the right purpose.

At the checkpoint certain things can be carried out to ensure the people on the road are safe from which include; speed management of the vehicle as per the speed governance rule, remote observation which is proper number of passengers, good interior and cargo area of the vehicle, vehicle removal if its seen unfit for the road, easy communication and control among the traffic police during a car tracking and human search to ensure illegal goods are not smuggled. All this aim at ensuring the safety of the people and can only be achieved on the checkpoint if all cars are stopped for inspection with no exception.

Evolution of the Courts Approach to the Rights of Prisoners

The correction of the prisoners’ rights was initiated by a Muslim inmate by the name Holts who had made a request to grow a half inch beard for religious purposes but was denied by the department of correction, as only quarter inch beard is allowed, which is against the Religious Land Use and Institutionalized Persons Act (RLUIPA), a body that provides protection for the religious liberty of prisoners. Holt filled a pro se complain in the Eastern District of Arkansas claiming violation of RLUIPA. At first the plies were ignored and given negative verdicts but on the eighth circuit Holts verdict was given a positive verdict and lead to changes in some laws

Holts was given permission to grow the half-inch beards as is was seen impossible for them to hold counter bands as claimed (Kleinlein, 2019). The court also agreed with quick and reliable identification of prisoners as a compelling interest and the change in prisoner’s beards would not cause misidentification. The prisoners were also allowed to grow the half-inch beard as no difference was seen between the quarter and half looking at the reasons given on quarter-inch beard. It was concluded by the court that RLUIPA does not intend to violet prison security but should but consideration in inmates religious interest

ReferencesKleinlein, T. (2019). The procedural approach of the european court of human rights: between subsidiarity and dynamic evolution. International & Comparative Law Quarterly, 68(1), 91-110.

Morrison, C. N., Ferris, J., Wiebe, D. J., Peek-Asa, C., & Branas, C. C. (2019). Sobriety checkpoints and alcohol-involved motor vehicle crashes at different temporal scales. American journal of preventive medicine, 56(6), 795-802.