Ethnic Diversity in the Uk Essay Example for Free

Ethnic Diversity in the Uk Essay Immigration, annexation, and colonialism are processes that may create subordinate groups. Other processes such as extermination and expulsion may remove the presence of a subordinate group. Significant for racial and ethnic oppression in the United States today is the distinction between assimilation and pluralism. Assimilation demands subordinate-group conformity to the dominant group, and pluralism implies mutual respect among diverse groups. The definition of ethnicity people value differently for each of the primary and secondary factors Primary whether it be Race, Nationality, Language, Religion, Perceived Ethnic Identity. Secondary whether it be Social status, residential concentrations, age, gender and caste. The processes which create and maintain ethnic diversity are such as Colonisation, annexation and international migration showing the role of those processes that create ethnic diversity in one country. The problems that come with the processes is ethnic diversity whether it be Segregation, pluralism, multiculturalism and discrimination that also shows the economic, social and spatial outcomes of ethnic diversity’ showing the role of these processes and their outcomes for one ethnically diverse city. The problem with Britain is that has been colonised over the centuries by various groups from Romans (introducing the catholic religion as a new ethnicity) the introduction of one of the first colonial powers to rule the British empire. The British isles came together as a political unit through annexation over a number of centuries culminating in Ireland. First wave of Immigrants was in the mid nineteenth century when thousands of Irish fled the potato famine and came to cities with major ports e. g. Liverpool in aid of work and living this is classified as international migration. Most significant increase in ethnic diversity in Britain started in the 1950s. During two world wars hundreds of thousands of men from across the empire had fought for Britain. India alone provided 1. 3 million soldiers. During these years many remained in Britain, forming small ethnic communities in ports this was due to India being a colonial country under British rule. A Number of Jewish immigrants also fled to Britain from the nazi oppression in Europe. At the end of the WWII there work shortages throughout Europe and Britain. 157,000 polish immigrants arrived in Britain in search of work. Shortly after where joined by the Italians but there was still a labour shortage and eventually workers were recruited from the colonies this is all international migration due to it being an economical climate issue. 22nd June 1948, the empire wind rush brought the first of many West Indians to live and work in Britain during the 1950s. In 1956, London transport was struggling to find workers so advertised in Barbados, Trinidad and Jamaica for bus drivers and conductors. More and more immigrants flocked to Britain throughout the years from Barbadians, West Indians in 1958 and in the 1960s they were joined by immigrants from Indian sub continent which had become India, west and east Pakistan, following independence from Britain. The new immigrants were different to the rest as instead of flocking to the port areas they moved to the London area filling low paid, unskilled jobs in factories and the service sector. Car engineering in car manufacturers in the West Midlands were another focus. They frequently established clusters or neighbourhoods in the poorest areas in the inner cities Toxteth in Liverpool, Brixton and Bethnal Green in London. In most cases the new immigrants eventually established their own places of worship and other ethnic services. These new immigrants were not welcomed easily into British society and there were protests at their arrival. The government reacted by amending the British nationality Act to make it more difficult for non white immigrants to bring their family members with them. In spit of this, the numbers of non-white residents continued to grow and by 1970 they numbered 1. 5 million, one third of these were children born in Britain. Racial prejudice was quite widespread and there were racially motivated riots in the 1980s. Riots were started by claims that ethnic minorities, especially black male youths, were being targeted by the police. These minorities are being represented by racial unequal treatment. The amount of ethnics taking and filling British jobs is causing ethnic conflict between white Caucasian. conflict sociologists see the social world as being in continual struggle. The conflict perspective assumes that the social structure is best understood in terms of conflict or tension between the competing groups within Britain. The result of this conflict is significant economic disparity and structural inequality in education, the labor market, housing, and healthcare delivery. Specifically, society is a struggle between the privileged (the dominant group) and the exploited (the subordinate groups). Such conflicts need not be physically violent and may take the form of immigration restrictions, real estate practices, or disputes over cuts in the federal budget.

Management of Direct and Indirect Taxes

Management of Direct and Indirect Taxes Neha Kathuria The assignment attempts to bring out various dimensions of the Indian Tax structure. Three articles were reviewed along with the relevant case laws. All the three articles are based on one theme, the fact that the Indian Tax Structure needs reforms. The first article regarding the Direct Tax Code proposes changes in the Income Tax Act,1961 to be in line with the modern day changes and other economies. The next two articles bring to the notice that there are increasing incidences of the Tax Avoidance and Tax evasion. This is attributed to various factors discussed in the summary of the articles. There have been increase in the tax burden over the middle and lower income slab people and as a result they feel burdened. Also, there has been seen that the growth rate of tax rates for these two groups has went up speedily as compared to for the third group. For these reasons tax administration require changes so that such incidences can be reduced. Article 1: An Appraisal of New Direct Tax Code in India A New Challenge in Direct Taxation by Sarbapriya Ray This Article attempts to study about the new direct tax code which got introduced from the financial year 2012-2013, having replaced the five-decade old system. Further, the article move over to discuss the pros and cons of this new code. The article was written in the year 2011, so all the amendments are in comparison to the Income Tax Act,1961. It has been written by Sarbapriya Ray, Assistant professor at Calcutta University. Although, Direct tax code was introduced to bring about positive changes it was criticized and was considered to be confusing, and So, there have been certain other amendments after that as well, which is given after the summary of the article. The aim of the new tax code was to make the system of direct taxation more equitable and straight-forward. The direct tax rates were henceforth not supposed to be part of the Budget. The modern tax system and provisions were required to come in line with the constantly changing economy. The objective was to end unnecessary exemptions, widen tax bases, increase the ratio of Tax-GDP, minimize disputes and litigation to bring about a more effective and equitable tax system. The reduction in the tax exemptions and deductions which have been increasing were to be reduced or amended because they helped in Tax evasion or Tax avoidance. In the process of providing exemptions and deductions, the amount foregone is termed as the total expenditure and the amount has been increasing from one financial year to another. For instance, the figure for the year 2008-09 has been Rs.27389 crores. General Concepts: 298 sections and 14 schedules were to be replaced by 319 sections and 22 schedules. A unified concept of Financial Year replaced concept of Assessment year and Previous year, doing away with the confusions that arose. Changes in terms of the income tax return filing date were: For corporates, due date proposed was August 31st ever FY. For individuals 30th June was proposed. Income to be divided into two parts: Income from special Sources: Income to be taxed at special rates in case of winning from lotteries, income of non-residents, etc. Income from ordinary sources: Income from salary, Income from capital gains, Income from house property, etc. Features of the new tax code: Tax Rates: The following table shows the income tax slabs till FY 2010-11 and the amended tax slabs that would be applicable from the FY 2012-13 with the implementation of the new direct tax code.   Ã‚   Income Tax Slabs for others and Men Women S.NO Tax Percentage FY 10-11 FY 12-13 1 No Tax/ Exempt Upto 1,60,000 Upto 2,00,000 2 10% 1,60,001 5,00,000 2,00,001 5,00,000 3 20% 5,00,001 8,00,000 5,00,001-10, 00, 000 4 30% Above 8,00,000 Above 10,00,000 The proposed changes were estimated to bring down the tax liability of an individual having income greater than 10 lakhs by Rs.41040 annually. The following table shows the changes in the corporate tax rates with the implementation of the new direct tax code (DTC). Particulars Income Tax Act, 1961 Original DTC Revised DTC Domestic Company 33.22% 25% 30% Foreign Company 42.23% 25% 30% Branch Profits Tax 15% 15% MAT 19.93% on Book Profit 0.25% / 2% of Gross Assets 0.25% / 2% of Gross Assets Dividend Distribution Tax 16.61% 15% 15% Wealth Tax 1% on Net wealth exceeding Rs. 3mn 0.25% on Net Wealth exceeding Rs. 5 mn 1% on Net wealth exceeding Rs10 mn Corporate tax rate was reduced from 33 to 30%. Residential Status: Companies incorporated in India are domestic companies and resident. Only those foreign companies are to be treated resident whose place of effective management is partially or wholly in India. Income from Employment: Another change in the new Direct tax code is in terms of replacing EEE (Exempt-Exempt-Exempt) to EET (Exempt- Exempt-Taxed). These changes mean that till accumulation of income, withdrawal will be exempt otherwise it is taxed. The following table shows a comparison of the EEE and proposed EET system: EEE under Income Tax Act, 1961 EET under DTC Providing incentive in the investment year Incentive in the form of deductions from gross taxable income in the investment year No tax on income from this investment No tax on income on the investment No Tax on the maturity of the investment Tax is levied on the amount withdrawn EET was proposed to deal with the shortage of resources with India. Also, In India since savings form a major part of the earnings, taxation would help in solving the problem of dealing with the debt accumulated with the government. MAT: The amendments led to capital intensive industries to pay MAT even in case of book losses. The changes will lead to increased efficiency and utilization of the assets. Wealth Tax Benefits The new direct tax code also proposed changes related to wealth tax calculations. Particulars Income Tax Act,1961 New Direct Tax Code Threshold Limit Rs. 30 lakhs Rs. 50 Crore Tax Rate 0.25% 1% Wealth Tax includes calculation of financial assets fixed deposits, corporate bonds, shares, which are done at cost or at market price, whichever is lower. Companies are not supposed to pay wealth tax anymore. Capital Gains: The following are the changes according to the new direct tax code: The structure of long-term capital gain and short-term capital gain tax is replaced with the uniform system as capital gains were now to be taxed at the marginal tax rate as per that applicable to the assesse. The period of holding has no bearing on the Tax liability of the assesse. Securities transaction tax concept is to be removed. Business loss and loss from capital gains can be carried forward for an indefinite time period as per this new DTC. Loss under capital gain can also be adjusted against income from capital gains. Conclusion: New DTC introduced a stable and effective system for the FIIs. However, there were two opposite view points about it. DTC was criticised on accounts of the fact that the new amendments may not be beneficial to the investors and FIIs, for whom primarily they were proposed. On the other hand, the concessions or relaxations would lead to loss of revenue. India still needs the Direct Tax Code Nov 01 2015 This article is from MINT and was published on Nove,01,2015. In 2015 budget, DTC was removed giving the explanation that a lot of provisions have already been considered or merged in the Income Tax Act, 1961.The finance minister, gave up the provision of reducing the corporate tax to 25% in the years to come. But further cuts on tax rate would require the Direct Tax Code. The requirement of direct tax code if felt today because a simpler version of tax structure is required in India as it leads to the growth of the economy. A tax consultant feels that an efficient tax system reduces tax avoidance and evasion. An article from the economic times mention that when Direct Tax code was proposed in 2011 to be implemented from the FY 2012-2013. Some of the provisions of the DTC as mentioned in the summary of article were not accepted by the government, which were as follows: Widening of Tax slabs. Increase in basic exemption limit. Securities transaction Tax not to be abolished. Direct Taxes Code: Revised bill makes avoiding tax tougher for foreign companies Wed, Apr 02 2014 This is another article from the newspaper MINT. This is a case of Vodafone group versus the supreme court and happened because of the original provisions of the proposed DTC and hence after this certain provisions were revised. The revised provision could help in reducing the incidences in which the foreign companies avoid taxes. This case happened when Vodafone group decided to acquire Hutchison to become Vodafone India. Original DTC Revised DTC 50% of total assets in India, then income from such a transaction would be taxed 20% of total assets in India, then income from such a transaction would be taxed In a case, previously of Vodafone, the supreme court gave the judgement that if the shares are transferred by a foreign company having a subsidiary in India, from one non-resident person to another, is not considered a transfer of a capital asset and hence and so any income from such transaction would not attract tax. However, when Vodafone International Holdings (British Company) acquired Hutchinsons (again a foreign company) Indian subsidiary. The government intervened on the ruling of the supreme court that the transactions which derives its value substantially from the assets located in India[1] are to be taxed. At present, section 9 of the income tax Act does not provide any threshold as to what is the meaning of substantially deriving value from assets located in India. Though this now brings in clarity, lowering the threshold from 50% to 20% will lead to many more indirect transfer cases coming under the tax ambit.[2] Due to the need of a variety of changes to be required in the original DTC, revised DTC was proposed in 2013: KEY CHANGES IN THE REVISED DIRECT TAXES CODE 2013: An indirect share transaction will be liable to be taxed in India if 20% of the assets are based in India. New tax slab introduced; individuals earning more than Rs10 crore a year to be taxed at 35%. No changes in other tax slabs for individuals; age for senior citizens relaxed to 60 years from 65 years. à ¢Ã¢â€š ¬Ã¢â‚¬ ¹ Levy an additional 10% tax on the recipient of dividend payments if the dividend income exceeds Rs1 crore. Financial assets included under the ambit of wealth tax as compared to only physical assets at present. Rationalization of provisions related to non-profit organizations. Ring-fencing of losses from business availing investment linked incentives. Provision of settlement commission removed.[3] One of the provisions of the new Direct Tax code is the abolishment of the securities Transaction Tax (STT). This will help companys in reduction of tax as STT was a tax paid while purchasing shares. Since this was a part of the amount paid to the broker that cost would also be lessened. Further, the reduction in the corporation tax rates from 30% to 25% would reduce the tax burden on the companies. The changes in the provision of MAT may have negative effect on the companies that are asset based companies. The investments by corporates would be reduced. The change of provisions in terms of Income from employment that is a change from EEE to EET is expected to increase costs. EET has an increase in the limit and the following are the two points related to it: Savings on the amount of Rs. 2lakhs invested. Income on this invested is exempted from tax. Further, DTC proposes the reduction in the tax rates for LTCG and STT. This would lead to an increase in the trades in securities market. Article 2: Personal Income Tax Structure in India An Evaluation by Dr. Radha Gupta The article is from January 2013. An attempt is made wherein the personal tax structure in India is reviewed and the issues and amendments required to lessen the tax burden on the lower income groups are highlighted. Research is carried out for the same by using descriptive and exploratory techniques of research. Tax slabs and the rates were higher during the period under study in this paper and the need for its rationalization was felt. The characteristics of a good tax system include a change in the national income corresponding to a high response in tax revenue. Further tax revenue has in total three components on which it depends tax rate, tax base and national income. There were three main objectives behind undertaking this study by Dr. Gupta and they are as follows: To see the trend of Indian personal tax structure To see the present situation and estimate the future trends Based on the study, finally suggesting ways to improve or rationalize the structure if need be. The study was undertaken with respect to the general tax payers. The time span under study is 12 financial years from 2000-01 to 2011-12. The study has five broad elements: Composition and comparative analysis of Income exempted from tax. Composition of Total Tax liability of general tax payer for period under review. Composition of growth rate of tax burden. Composition of tax liability on different income Slabs. Conclusion and Suggestions.[4] 1) Composition and Comparative Analysis of Income Exempted from Tax Tax free Income for Male, Female and Senior Citizen: Financial Year Male Female Senior Citizen 2000 01 Rs. 50,000 Rs. 50,000 Rs. 50,000 2001 02 Rs. 50,000 Rs. 50,000 Rs. 50,000 2002 03 Rs. 50,000 Rs. 50,000 Rs. 50,000 2003 04 Rs. 50,000 Rs. 50,000 Rs. 50,000 2004 05 Rs. 50,000 Rs. 50,000 Rs. 50,000 2005 06 Rs. 50,000 Rs. 50,000 Rs. 50,000 2006 07 Rs. 100,000 Rs. 135,000 Rs. 185,000 2007 08 Rs. 110,000 Rs. 145,000 Rs. 195,000 2008 09 Rs. 150,000 Rs. 180,000 Rs. 225,000 2009 10 Rs. 160,000 Rs. 190,000 Rs. 240,000 2010 11 Rs. 160,000 Rs. 190,000 Rs. 240,000 2011 12 Rs. 180,000 Rs. 190,000 Rs. 250,000 The table consists of the data from the highlights of budget in the newspaper. The table shows that despite increase in the cost of living, the tax exemption limit remained constant for fist six years. From the seventh year, there has been an increase in trend but that was found not to be in line with the increase in prices. Also, from the financial year 2011-12, a new head was introduced Very senior citizen citizens of more than 80 years of age. Tax exemption limit for this category is Rs. 500,000. One notable finding under the first head was that, the amount of tax exemption limit was directly proportional to the number of individuals falling under each category or age limit. 2) Composition of Tax Liability for General Tax Payers for Period under Review: As can be seen from the table showing trend of tax rates and tax liability, the trend for first and second slab category is increasing. Thus, it was indicated that those falling in these two slabs were paying higher taxes as compared to those in the third slab. And so, a need was felt to bring about changes in the prevailing structure. Furthermore, because of the inflationary trend in the country, people falling under these two tax slabs feel that their sustainability is being affected and on the other, affect their willingness to pay tax. The following table shows the trend of tax liability for 12 financial years under review: 4) Composition of growth rate of Tax burden The following table shows the growth in the tax liability of the different income groups. So, when it comes to the lower and middle income group to pay taxes, looking at the growth they feel burdened and so a reason requiring changes in the tax administration.   Ã‚   4) Composition of Tax Liability on Different Slabs Tax liability with respect to different slabs was calculated. It was found that the maximum amount of people, based on income, fall in the first two categories and they form the middle-income group. Also, the tax payers whose income fall in all slabs belong to the higher income group. Tax weight on General Tax Payer of Different Slabs: FY Tax burden on First Slab Tax burden on Second Slab Tax burden on Third Slab 2000 2005 Rs. 1,000 Rs. 18,000 Rs.225000 2005 2007 Rs. 5000 Rs. 20000 Rs. 195000 2007- 2008 Rs. 4000 Rs. 20000 Rs. 195000 2008 2009 Rs. 15000 Rs. 40000 Rs. 150000 2009 2010 Rs. 14000 Rs. 40000 Rs. 150000 2010 2011 Rs. 34000 Rs. 60000 Rs. 60000 2011 2012 Rs. 32000 Rs. 60000 Rs. 60000 There has been a growth in the tax rates and tax liability for those falling in the first slab and so they are increasingly being burdened. This comes to the point out lower income group is paying more tax liability as compared to other tax payers. Thus, a reform is required in the personal income tax structure. When it comes to the middle-income group tax payers, they are also bearing the tax liability burden as compared to the third slab group. The difference between the first slab group and second slab group is that the rate with which their tax liability is increasing is less as compared to the first slab bracket. Because of this difference, there is the violation of Equity Principle of taxation given by Adam Smith. So, another reason backing the requirement of the change in the tax structure and making it more equitable. This would also ensure that the practices of tax avoidance and tax evasion are lessened. 5) CONCLUSION AND SUGGESTIONS Dr. Gupta comes to the concluding points based on the research she did that despite of the fact that tax payers are aware that the tax collected by the government is used for the welfare of the people only, yet because of the findings and reasons found above, there have been increasing incidences of Tax avoidance and Tax evasion. This also affects the economic situation of the country. So, policies are to be changed and tax rates to be administered properly. A way to reduce the burden on the first two slabs is that the tax slabs can be fewer and should fair and equitable. Cairn India vs Government: There is a gap between what government has to say and the work the tax department does. One notable difference was highlighted in case of Cairn India, where despite of having said that there would be no retrospective amendments in tax laws, the government demanded company with the same. Retrospective demands are said to be there only in case of the need to increase revenues, as there could be an urgent requirement for some social cause or infrastructural development. Thus, revenue forecasts are to be realistic and desirable. The targets are to be completed and looked after by the transfer pricing officers and they have to ensure that there is no incidence of tax evasion. Article 3: Indian Tax Structure- An Analytical Perspective by Nishant Ravindra Ghuge and Dr Vivek Vasantrao Katdare India has a well-defined taxation structure and it is divided into three tiers. This paper attempts to bring out the changes that the Indian Tax structure has gone through in a move to becoming an ideal tax structure. Further, it highlights the issues and problems that prevail in the structure and still needs to undergo further changes to get rid of the problems. The problems prevailing are the tax avoidance, black money and reliance on indirect taxation system. The study is done based on the data collected from the sites of the government. It goes over to explain the various types of direct taxes and indirect taxes and the pros and cons of each. This paper is from September, 2015. The following are the three tiers: The main taxes that the union government levy Income Tax, Customs duty, sales tax, excise duty and service tax. The main taxes that the state government levy Intra- state tax on goods, stamp duty, land revenue, agricultural tax, Tax on professions and Duty on Entertainment. Local bodies levy taxes Octroi, Tax on properties and markets, tax on utilities. Due to the liberalization since 1991, the following are the changes noted that the tax structure in India had undergone: Rationalization of tax structure. Progressive reduction in peak rates of customs duty. Reduction in corporate tax rate. Customs duty aligned with ASEAN levels. Introduction of VAT Widening of tax base[5] There are two types of taxes direct and indirect taxes. Direct Taxes Taxes which are paid directly to the authority who imposes it by the tax payer and are levied on profits and income. The list includes the following Taxes on income, corporation tax, interest tax, gift tax, estate duty, wealth tax, agricultural tax, expenditure tax, land revenue, Hotel receipts tax. Indirect Taxes Taxes which are not paid directly to the authority who imposes it by the tax payer and are levied on goods and services. The list includes the following state excise duty, customs duty, Entertainment tax, service tax, taxes on purchase of sugarcane, General sales tax, Union excise duty, tax on electricity, Stamp and registration fees. In this study, certain research papers were reviewed and the results are presented thereof. Three papers were as follows: Taxation laws of India Overview and fiscal analysis written by Kumat in 2014. Tax structure in India and its effect on Corporate Individual written by Jha in 2013. Tax system reforms in India: achievement and challenges ahead written by Rao in 2005.[6] All the three papers mentioned above suggests the following: Coordinated tax consumption system. Focus on the decreasing the reliance on indirect taxes and levy direct taxes more on the upper income group tax payers. Transfer pricing to be abolished. Analysis of the Indian Tax Structure The following table shows the amount of direct taxes and indirect taxes collected by the government for period under review: Year 2010-11 2011 12 2012 13 2013 14 Revenue Receipt Direct Tax 45822.09 501394.92 574680.54 679297.56 Revenue Receipt Indirect Tax 820843.26 966495.51 1151867.99 1353191.51

Microprocessors :: essays research papers fc

Inside of the mysterious box that perches ominously on your desk is one of the marvels of the modern world. This marvel is also a total enigma to most of the population. This enigma is, of course, the microprocessor. To an average observer a microprocessor is simply a small piece of black plastic that is found inside of almost everything.   Ã‚  Ã‚  Ã‚  Ã‚  In How Microprocessors Work they are defined as a computer's central processing unit, usually contained on a single integrated circuit (Wyant and Hammerstrom, 193). In plain English this simply means that a microprocessor is the brain of a computer and it is only on one chip. Winn L. Rosch compares them to being an electronic equivalent of a knee-joint that when struck with the proper digital stimulus will react in the exact same way each time (Rosch,37). More practically a microprocessor is multitudinous transistors squeezed onto as small a piece of silicon as possible to do math problems as fast as possible.   Ã‚  Ã‚  Ã‚  Ã‚  Microprocessors are made of many smaller components which all work together to make the chip work. A really good analogy for the way the inner workings of a chip operate can be found in How Microprocessors Work. In their book, Wyant and Hammerstrom describe a microprocessor as a factory and all of the inner workings of the chip as the various parts of a factory (Wyant and Hammerstrom, 71-103). Basically a microprocessor can be seen as a factory because like a factory it is sent something and is told what to do with it. The microprocessor factory processes information. This most basic unit of this information is the bit. A bit is simply on or off. It is either a one or a zero. Bits are put into 8 bit groups called bytes. The number 8 is used because it is offers enough combinations to encode our entire language (2^8=256). If only 4 bits are used only (2^4=16) combinations would be possible. This is enough to encode 9 digits and some operations. (The first microprocessors powered calculators) A half byte is called a nibble and consists of 4 bits. In the world of computer graphics the combination of bits is easier seen. In computer graphics bits are used to make color combinations, thus with more bits more colors are possible. Eight bit graphics will display 256 colors, 16 bit will display 65,536, and 24 bit graphics will display 16.7 million colors. The bus unit is described as the shipping dock because it controls data transfers, and functions between the individual pieces of the chip. The part of the chip that

Alternative Sentencing: Money Well Spent Essay -- Criminal Justice

Florida is losing the war on drugs though financial attrition. The economic impact of substance abuse in Florida is estimated to be roughly 6% of the state’s gross domestic product (Miami 20). One contributor is the myopic view by a judicial system that chooses to impose harsh criminal penalties, including incarceration, on non-violent offenders with minor possession charges. Increasing budgetary constraints, leading to fewer available resources, contrast harshly with the rapidly growing substance abuse. In 2009, statewide drug convictions increased by 5.9%, while state and federal funding towards alternative-sentencing programs decreased by 5.8% (Families 3; National Center). Currently Florida has more than 20,000 inmates in prison and an additional 60,000 in jail for assorted drug charges, a large portion for crimes involving minor possession or simple purchasing (Families 2). The fiscally intelligent response to non-violent offenders charged with minor possession is not the judicial system’s traditional approach, but rather utilizing alternative-sentencing programs such as drug court. In 1982, as a result of pressure to avoid federal sanctions, Florida enacted mandatory minimum sentencing for drug offenders (TASC 4). Within 18 months, as thousands of offenders were charged with simple purchasing or possession of controlled substances, federal and state courts were quickly overwhelmed. The growing number of incarcerated drug offenders tripled over the next decade causing prisons and jails to suffer from overcrowding (National TASC 6). With federal and state budgets stretched dangerously thin, Florida legislature quickly passed state statutes allowing judges to discharge simple purchase and possession charges after th... ... 03 April 2012. Florida. Executive Office of the Governor. Directory of DCF Funded Adolescent Substance Abuse Treatment Programs. Tallahassee: Executive Office of the Governor, 2009. Print. Florida. Supreme Court Task Force on Treatment-Based Drug Courts. Report on Florida’s Drug Courts. Tallahassee: Office of the State Courts Administrator, 2009. Print. Miami Behavioral Health Center. The Annual Economic Impact of Alcohol and Drug Use in Florida. Miami: Florida Alcohol and Drug Abuse Association, 2009. Print. National Center for State Courts. â€Å"Budget Resource Center.† www.ncsconline.org. National Center for State Courts, n.d. Web. 03 April 2012 National TASC. Considering Public Safety: The TASC Abilities. Alexandria: Office of Justice, Programs, n.d. Print. TASC. Clinical Case Management Model. Washington D.C. N.p. n.p. 2011. Print.

Music Therapy for Autistic Children :: Music, Music Therapy

When a child is diagnosed with autism, one thing that is noted is the lack of eye contact. Music therapy works to help this in numerous ways. When the therapist starts at the child’s level, according to the British Colombian Music therapy association, they can base what needs to be done and how to do it off of where the child is and after many sessions, where they are now (M-7). According to a report in the Journal of Autism and Developmental Disorders, â€Å"Eye contact – this refers to an event where child looks at therapist while playing, manipulating† (E-7). A way that in the Journal of Autism and Developmental Disorders is using music therapy instead of play therapy as it increases turn taking and eye contact more than when play therapy is used (E-4). Eye Contact was even proved to be held longer during this study when the child was participating in music therapy activities than when they were in regular play activities(E-1). When a mother was quoted on the British Columbian Music Therapy website, she stated that the â€Å"skills and abilities acquired in the music therapy setting generalize widely across situations. VII. Turn Taking The music therapist has to reach the child to be able to interact with them and help them. When the child feels free and unthreatened, the British Colombian Music Therapy association says that they get more out of the session. When they are not being told don’t this, don’t do that, and NO for everything they do to express themselves. Music therapy gives them that way to express themselves without being yelled at and told NO (M-8). The Tympo and Rhythm of the instruments is not just a way for the children express themselves, it even stops reminding them of when they were in the womb. The British Colombia MTA states that the tympo and Rhythm gets the child to progress from the rocking motion when they were in the womb and as a baby. It gives them a new independent feel (M-6). As music therapy is one of the cutting edge therapies according to Ken Siri and Tony Lyons, this helps develop motor skills for the child to interact with the instruments (A-2). According to an article in the Journal of Autism and Developmental Disorders, â€Å"Turn Taking – This refers to an event involving a sequence of turns to play alternating between the child and Therapist.

Medicare and Medicaid Cuts Essay

The debate on health care spending has been highly contested and remains the top most agenda on the Obama administration. The U. S government has been pursuing effective health care reforms for quite a long period of time. Focus has been on developing a plan that reduces government spending on heath and home care reimbursements while increasing the regard for insurance cover. An important aspect of these reforms is the reduction in budgetary spending on Medicare and Medicaid programs (Meena, et al. 006). President Obama in 2009 announced the $ 313 reduction in Medicaid and Medicare efficiencies as a move to accomplish the proposed savings essential for facilitating the administration’s heath-care plan. Currently, the cut on Medicare reimbursements paid for health care access costs by psychiatric patients, the elderly and the disabled stands at about 21%. In justifying these cuts, the U. S government points out that the funds would be less essential in the light of a new health care reform. However, at the current economic status and the increasingly declining rates of hospital revenues, this move has resulted into the rationing of medical and home care services, high payroll taxes, and closure of departments and hospitals. According to a study conducted by the American Hospital Association (AHA) regarding these cuts, about one in every five hospitals have already reduced a number of health care services such as outpatient services, post-acute care and behavioural health; as they have had to reduce overhead costs resulting from the cuts (Shen, 2003). These cuts will affect millions of people especially seniors, military families and the disabled who depend greatly on Medicare. This is because accessibility to physician help will be minimized. In support of medical practitioners, The American Medical Association (AMA) argues against these cuts on the basis that they are derived through an unreliable method of determining the physicians’ reimbursements and which according to them ought to be reviewed. It is imperative to also note that the effects of these cuts are being transferred to the public through increased insurance costs. Effects on Access, Cost and Quality of Psychiatric Care There is evidence that patient’s access to health and home care has been increasingly diminishing in the past few years and even got worse following the recent 21% Medicare cuts. Physicians argue that this has been prompted by the increased costs in the provision of medical care services due to the reimbursement cuts. For instance, by the year 2005, medical care provision costs had been projected to be about 40% more than the in 1991 (White, & Dranove 1998). In 2008, about $ 879 million was spent by hospitals in Michigan in subsiding services for the patients affected by the cuts. There have also been care rationing, reduction in provision of vital medical services and closure of hospital departments has been prevalent. This means that access to heath care services by concerned individuals has reduced significantly. A number of medical practitioners have been forced to stop providing psychiatric services to patients due to high overhead costs (Meena, et al. 2006). The reduced Medicare and Medicaid reimbursements have made it impossible for psychiatrists to effectively provide care to long-term-care clients as well. There are reports of psychiatrists declining to provide consultation services in nursing homes as result of the lower rates of Medicaid and Medicare reimbursements received. According to the chair of the Geriatric Psychiatry committee for the Maryland Psychiatric Society, Allan Anderson, the cuts are a drawback to the willingness of the psychiatrists to provide care for the Medicare-based patients (Mulligan, 2002). Geriatric patients currently are underserved. Psychiatrists argue that due to a reduced access to psychiatric care such in cases demanding early interventions, most psychiatric patients are ending up complications. Doctors note that the cuts make it difficult for them to meet the requirements of their practice such as administrative issues and thus end up restricting their caseloads on Medicare. Currently, Medicaid does not take responsibility of the complete co pay for patients on both the Medicaid and Medicare and this has made a number of clinics to close to avoid the extra burden of absorbing the costs of treating these patients. For instance, Minnesota’s Mayo Clinic incurred a loss of about $ 34. 2 million in years 2002 and 2003 due to these cuts and it is such losses that are pushing clinics to close down minimizing access to health acre even more. Access to healthcare for the Medicare patients is increasingly becoming expensive and complicated given that the ability to pay currently determines this access (White, & Dranove 1998). Most heath facilities have had to cut down on their provisions of vital services that the seniors, the metal disabled and the military personnel within the community rely on to protect their bottom lines. Affected patients are being forced to skip visits to hospitals and this has prompted the providers to restrict access through costs. Impact on Psychiatrists and Other Medical and Home Care Providers A study of about 14,000 anaesthologists and surgeons indicate that most medical care providers will change their practice thus jeopardizing health care provision. A third of those studied said they will cease to practice as Medicare psychiatrists. This will adversely affect their quality of life. Practical challenges are forcing the providers to halt providing some Medicare related services, cutback on staff, minimize time allocated for Medicare patients and/or halt further purchase of equipments essential for serving such patients (Konetzka, et al. 2005). This will limit the doctor’s practice adversely. Some medical and home care providers have been forced to quit their practice following the high overhead resulting from the high costs incurred in attending to Medicare patients. Hospitals are being forced to resize on Medicare patients’ staff since hospitals have had to absorb care costs. Individual practitioners are more affected. Reimbursements cuts are prompting hospitals to focus on other non-reimbursement-dependent care services while closing down departments as well as cutting back on services to enable hospitals protect their bottom lines. This trend is prevalent even in community hospitals. In this regards, hospitals and home care provision establishments have had to reduce the number of practitioners providing these services and hence most are on the verge of losing their jobs should the cuts continue as anticipated (Mulligan, 2002). This implies that the government will only be solving on problem while creating multitude of others such unemployment. Many hospitals have also resulted in freezing of workers’ salaries and hence compromising their motivation. Impact on Taxpayers According to Randall (2009), the 2005’s 3 % reimbursement cut resulted into a $ 49 billion in terms of cost on permanent reforms. Currently, the Medicare reimbursement cut stands at 21% at a reform cost of about $ 210 billion. Medicare and Medicaid programs are funded by pay roll taxes. According to the health care reform bill, there will be an expansion of the pay roll tax associated with the Medicare to cover unearned income. It is projected that beginning year 2018; insurance firms will be required to pay an excise tax of about 40% for plans where family premiums range from $ 27, 500 and above (Sam, 2006). Experts note that these payroll tax effects will be transferred to employees in terms of lowers wages and benefits or in terms of higher premiums. This comes at a time when the government is focused on laying strict measure to ensure that people have health insurance. Further, it is also projected that from year 2013, adjustable spending accounts which currently enable users to skip various expenses on health care, will reduced or limited. In regards to the high income earning population, families earning in excess of $ 250, 000 will be required to spend way above what they spend currently on medical payroll taxes. Moreover, the now exempt unearned income will also be subjected to 3. 8 percent in payroll taxes. Individuals and families are definitely feeling the weight of these Medicaid and Medicare cuts through increased payroll taxes. This is because the federal government is focusing on insurances an alterative to help patients meet their health care costs. A 2005study by the Kaiser Family Foundation on employer health benefits indicates that family coverage premiums had increased by an average of about 9. 2 percent (Sam, 2006). Health insurance expenses have made it costly to employees as they are subjected to deductions for the same. At the same time, the mean per month contribution by employees on family plans increased to $ 226 in year 2005 form 2000’s $135. These are some of the costs that the citizens are bearing at the expense of the reduction in Medicare and Medicaid cuts.

The Importance of Psycholinguistics in Education

THE IMPORTANCE OF PSYCHOLINGUISTICS IN EDUCATION A newborn baby always has the faculty of wonder . . . Psychology is the studies about human and mind. Psycholinguistics is the study about human and language which they acquire from a newborn baby, till they die. A newborn baby always has the faculty of wonder. That is how it is. If a newborn baby can talk, they will say something about what an extraordinary world it is. As the time goes by, they will acquire the language used by their mom. Children is using their language creatively, no one teaches them how to use the language.Why shall we put a verb after subject (in most language)? It is their nature to learn it. Language is a maturationally controlled behaviour. That is, there is a nature of language which we can learn language by our own, and nurture, in which someone teach us so. When individuals reach a crucial point in their maturation, they are biologically in state of readiness of learning the behaviour. Most of psycholinguis ts agree with these theory, but they still cannot agree with the term of innate.They cannot decide to what extent language ability is separate from other cognitive language. There is a study of the child language acquisition which is done by asking the parents write a diary, make a tape recordings, videotapes, or even controlled experiments. The studies show that child language is not just a degenerate from adult language. At each stage of development the child’s language conforms to a set of rules, a grammar. Although child grammar and adult grammars differ in certain respects, they also share many formal properties.Speaking about the norture of language by the children, it will be connected to the term of applied linguistics. Because here, in applied linguistics, we study about how parents’ language influences their children language. Such a low class parents with a straightforward sentences, middle class parents with the usual language, and high class parents with t heir indirect language. Psycholinguistics is very useful to help us, a teacher candidate, understanding our students in the class. That is, as us is an Indonesian, we shall learn more about Second language Acquisition by the children.