Similarities and Differences of Paradise Lost and...

Between the two novels, Paradise Lost and Frankenstein, there are many striking similarities. What makes these two books so wonderful to read is the author s ability to write about the ultimate struggle; the struggle between God and Satan, or Good and Evil. The characters in Paradise Lost and in Frankenstein seem to be very similar to one another. God and Victor Frankenstein have many similarities. One of their similarities is that they are both creators of new life. The monster, Victor s creation, also shows remarkable similarities, but not with God. The monster shows similarities with Satan and Adam. At first these characters seem very plain and tasteless, but as the stories go on and the characters become deeper beings, the interest†¦show more content†¦Just as Satan and Adam both fall from God s grace, the monster appears to fall from the grace of his God and his creator as well, Victor. Because the stories are so similar, it s almost as if the monster is living the epic poem Paradise Lost! In both novels the reader is able to feel sorrow for the evil beings. The reader almost feels compassion for the beings suffering. Is this because we, as people, better relate to sin? It seems that the reader wants to side with evil because even when our key examples, Adam and Eve, seem faultless, they can t refuse to into a life of sin. Through this, the reader feels sympathy for someone or something that is an outcast. Outcasts of these two stories are Adam and Eve to God, Satan to God, and the monster to Victor. We, as readers, also begin to see the unfairness of our society today. While most of Frankenstein resembles God and Satan or Gad and Adam, Eve is not forgotten. Eve is just less noticeable. Mary Shelly did this on purpose. All of Mary Shelly s good verses bad relationships seem superficially masculinized. By making Frankenstein more masculine, Mary Shelly is pulling away from Milton s idea of Eve and his female illustration that the fall was due to a woman. Whenever Paradise Lost is mentioned in Mary Shelly s novel, Frankenstein, Eve is always left out. Eve is never mentioned. The absence of the Eve character is seen when the monster asks Victor for a female companion. The monsterShow MoreRelatedTheme Of Allusions In Frankenstein987 Words   |  4 PagesFrankenstein Allusions Mary Shelley, author of Frankenstein, references many other works of literature in her renowned book. To name a few of the referenced works there were John Milton’s Paradise Lost, the Greek â€Å"Prometheus myth†, and the widely known poem by Samuel Taylor Coleridge, â€Å"The Rime of the Ancient Mariner†. Each of these allusions gave a new meaning to Shelley’s story, affecting how each of the readers interpreted her words. Paradise Lost shares many parallels with Frankenstein. TwoRead MoreFrankenstein1237 Words   |  5 Pagesï » ¿Literature: Frankenstein Essay Frankenstein is a gothic horror novel that was written by Mary Shelly and was published in 1818, when gothic aesthetic, romanticism and science were beginning to spike in western culture. The novel follows the story of Victor Frankenstein in creating a monster which causes destruction around him, as Victor had ambition and thirst to reveal the secrets of nature. The novel could be viewed as a warning to the readers and audience about having a greed for knowledgeRead MoreFrankensteins Origin: Assessing Thompsons Argument for the Creatures Literary Ancestors 1443 Words   |  6 PagesThe greatest modern stories often hail from ancient myths, and Mary Shelleys novel, Frankenstein, proves no exception to this claim. Replete with references to John Miltons Paradise Lost and the ancient Greek myth of Prometheus, the story of Frankenstein seems, in many ways, very much like the Creature himself—which is to say, cobbled together from various scraps of previously existing parts. Terry W. Thompson, however, argues convincingly that scholars continue to ignore one of FrankensteinsRead MoreThe Foil Of Mary Shelley s Frankenstein, And The Modern Prometheus1046 Words   |  5 Pageswhose traits, by differences and similarities, help to emphasize and enhances the qualities and actions of the protagonist. Many characters, such as Elizabeth Lavenza, Henry Clerval, Robert Walton and Frankenstein’s creature, in Mary Shelley’s Frankenstein, Or, The Modern Prometheus qualify as foils for Victor Frankenstein, the protagonist. However, Frankenstein’s creature is the most effective foil for Victor Frankenstein. The creature’s similarities and differences with Frankenstein along with hisRead MoreJohn Milton s Paradise Lost2313 Words   |  10 PagesThe concept of revenge has prevailed as an integral component of literature,  exemplified in Paradise Lost written by John Milton among other works. In Paradise Lost, Satan acts as the main proponent of revenge. The actions of his character create the basis for a Miltonic ideal of revenge, later modified by Emily Brontà « and Mary Shelley. Wuthering Heights written by Brontà « presents Heathcliff as a modernization of Satan. The characters share the experience of evolving from their lives as outcastsRead MoreFrankendoodle And Frankenstein1079 Words   |  5 PagesFrankenstein is a classic science fiction novel written by Mary Shelley, through the ages, many adaptations have taken the story through various forms of popular culture. SpongeBob Squarepants, a popular children s television show often alludes to classic literature, and makes it entertaining for all ages. While this example is quite comical, it does hold classical elements associated with Frankenstein, but takes a spin on the classic science fiction novel. In this essay I will consider the similaritiesRead MoreA Comparison Of Frankendoodle And Frankenstein1199 Words   |  5 Pagesâ€Å"Frankendoodle† in Comparison to the Original text â€Å"Frankenste in† Frankenstein is a classic science fiction novel written by Mary Shelley, through the ages, many adaptations have taken the story through various forms of popular culture. SpongeBob Squarepants, a popular children s television show often alludes to classic literature, and makes it entertaining for all ages. While this example is quite comical, it does hold classical elements associated with Frankenstein, but takes a spin on the classic scienceRead MoreWhy Does Frankenstein Begin and End with Waltons Letters?1188 Words   |  5 PagesWhy does Frankenstein begin and end with Walton s letters? Victor Frankenstein is a scientist whose ambition will be fatal. His story is central to Mary Shelley s Frankenstein. Nevertheless, Shelley gave a frame to Victor s tale as Frankenstein begins and ends with Captain Walton s letters. In this analysis, I will show that Shelley did not insert the letters by chance, but that they add a deeper dimension to the novel. Walton s letters play an important role for the reader may find manyRead MoreAnalysis Of Mary Shelley s Frankenstein 1758 Words   |  8 PagesFrankenstein was published over 200 years ago. Ever since it was published, it has been one of the most famous books known to literature. History.com Staff states that this book, by 21-year-old Mary Wollstonecraft Shelley, is frequently called the world’s first science fiction novel (History.com Staff). According to Wikipedia, Shelley was an English novelist. She was born August 30th, 1797. She died on February 1st, 1951 (Wikipedia). Shelley came up with the idea of Frankenstein as she andRead MoreThe Renaissance And Romanticism During The 19th Century1245 Words   |  5 Pagesconsidered one of the greatest poets of the English language(†¦). His most popular work is Paradise Lost, about? which he wrote during the Renaissance(†¦). Ben Johnson is known for writing satires(†¦). His most famous works are Volpone, â€Å"On My First Son†, and â€Å"Song: To Celia† (†¦). â€Å"On My First Son† was written after the tragic death of his 7-year-old son(†¦). The major works produced during this time are Paradise Lost by John Milton, The Faerie Queene by Edmund Spenser, Romeo and Juliet by William Shakespeare

Analyzing The Writing The Size Of A Bible - 1257 Words

Savannah Quinn Trace Ashley Lemak English 112 January 14, 2016 Preliminary Writing Assignment Every writer has a different way of shaping his or her elements of writing, the different skills they possess in shaping those elements of writing differ from author to author. The best skills are the ones that get a person where they need to be to accomplish the highest amount of beauty within’ their writing. Fortunately, I have possessed some skills within’ my lifespan as those who write encrypting essays and marvelous works. In my writings, I tend to fall deep within’ a world of wonder. It’s almost like Alice when she fell down into the crazy world of wonderland and discovered the most precocious things. I’m able to come up with things quickly that come together nicely and shape a paper into the best form it can turn out to be. Writing or typing quickly and forming new fresh ideas for others to analyze, accept, and appreciate. I also am obsessed with writing a book the size of a bible for every piece of writing that I create. Some may say it is n ot a good habit, but I swear it’s one of the best ones that one could possess. I do fond writing over reading, but even then, I’m a sucker for love stories and mysteries. I must admit I’ve never cried so hard over a simple clichà © novel as much as I did in â€Å"The Fault in Our Stars.† I really don’t mind the comments of how ridiculous or idiotic the book may seem to others, because to me, it was one of the many beautiful love stories that IShow MoreRelatedAnalysis Of The Old Testament Book Of Esther1060 Words   |  5 PagesTHE BOOK OF ESTHER Course: Introduction to the Old Testament book of Esther Related Courses: Finding similarities in the Old and New Testament books Intended Audience: Adult Bible Class Objective After completing this lesson, students: a) Will readily be able to expound on where God is evident in the book of Esther b) Will apply the practices of searching the scriptures for similarities in Old and New Testament books. c) Will be able to show and find Christ even when he is not named or mentionedRead MoreThe ‘Book Publishing in 2010’ by Bradley and Bartlett2082 Words   |  9 Pages  greatly   reduce    supply   chain   costs   Ã¢â‚¬â€œ   printing,   shipping,   storage,   returns,   etc.    Religious   books   will   stay   in   Print   Ã¢â‚¬â€œ   The   Bible   is   the   world’s   best   seller   - ­Ã¢â‚¬     new   translations   of   the   Bible   can   be   printed   in   multiple   languages   and    distribution   to   emerging   country   markets   focused   on,   as   literacy   rates   rise   Read MoreThe ‘Book Publishing in 2010’ by Bradley and Bartlett2069 Words   |  9 Pages   Bible   is   the   world’s   best   seller   - ­Ã¢â‚¬     new   translations   of   the   Bible   can   be   printed   in   multiple   languages   and    distribution   to   emerging   country   markets   focused   on,   as   literacy   rates   rise    in   these   parts   of   the   world   - ­Ã¢â‚¬    this   could   defy   communist   China   but   people    want   the   power   to   read,   know   and   decide   for   themselves!   The   Bible   canRead MoreNat Turner s Rebellion And The Abolition Of Slavery1789 Words   |  8 Pagesslaves during the time period was uncommon, since slave owners had not treated slaves in a harsh manner. The ways in which Nat Turner worked to combat against slavery were evident through his childhood, where he spent hours each day reading and analyzing the bible. He spent several years planning the different aspects of the rebellion, doing his best to minimize the possibility of exposing slaveowners to the plan for the rebellion. The events following the rebellion led to massive changes to the institutionRead MoreEssay on Educational Goals and Philosophies1840 Words   |  8 Pagesknowledge in many areas, especially math and education, as well as gaining practical experience in the public school system. At the present time, it is not my plan to attend graduate school. Since I took some extra time to earn an Associate of Arts in Bible, I will have already been in college for five years when I graduate, and I am eager to get out there and start teaching now. Math teachers are in short supply right now, and if I am able to get a good teaching position with only a Bachelor of ScienceRead MoreDiscipleship Ministries Proect4996 Words   |  20 PagesHoliness (First Baptist Church, 2-3). The layout of expectations for the believer in the church is understandable and shows how a disciple can grow through the experiences that the church provides. There is Bible study happening in the church mostly from Sunday School and small group Bible Study where some spiritual formation and discipleship occurs. There is also a great deal of mentoring that is happening within the church, mostly in the women’s ministry. Certain individuals in the church areRead MoreCharacter Analysis Of Fahrenheit 4511801 Words   |  8 Pagescaptain, because maybe the job of burning might one day burn you back. With best wishes, A fellow polymath. 39. After my completion of the opening chapters of the book, I found myself content with both the plot, as well as Ray Bradbury’s writing style. I obtained a sense of how both government and society were organized during this dystopian future. I also gain insight as to what Guy Montag’s feelings are towards his wife, Mildred, as well as the curious young girl, Clarisse clellan. Read MoreCoun 521 Psychological Report1996 Words   |  8 Pagesdifficult people. The position of senior pastor will demand that as well. The assessment reports â€Å"in stressful situations, hardiness has been shown to be associated with high levels of well-being.† The HS does not have norms reported as of the writing of most recent volume of The Measures of Clinical Practices and Research: A Sourcebook, Fifth Edition. This is the source from where the instrument was taken. 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Taxation Law and Practice

Question: Describe about the "Negative Gearing and its Effects". Answer: Introduction Australian investors are making the most of the real estate sector by reaping rich profits from the combination of negative gearing and discounts on capital gains. The housing sector is coming under pressure because of the savings being made by taxpayers on capital gains tax (CGT) because of the loopholes left by negative gearing. The investors are getting encouraged and are taking full advantage of the benefits being rolled out by the Australian taxation Office (ATO). Especially making use of the benefits are the high income individuals whose tax savings are increasing, (Barkoczy, 2015). A survey conducted by The Australia Institute has revealed that these factors are putting the government to a loss of $7 billion annually. The survey also reveals the fact that taxpayers falling in the middle income bracket, who are contributing the highest percentage of tax amount to the ATO, is not getting anything from these benefits. In fact, 67% of the benefit goes to the top 20% of the taxpaye rs and only about 4% of households in the low income earning are being benefited by this scheme, (Barkoczy et al, 2010). When the benefits of negative gearing are combined with the discounts given on capital gains to taxpayers, a vast majority of investors in Australia are being encouraged to invest in the residential property sector, thus pushing-up the prices in this sector. This is also lowering the percentage of the genuine home buyers who want a home for their own use, (Nethercott, Richardson Devos, 2010). Even the financial institutions are encouraging investment in housing sector with the result that investment is getting concentrated in the limited investment property sector and this is an alarming situation for the Australian economy. Investors are becoming rich at the cost of other peoples money by collecting tax benefits and are also booking their losses against the rental incomes they are earning without paying any tax to the government, (Ault, Arnold Gest, 2010). The Interest Factor in Negative Gearing In the opinion of the taxation experts, and I quote Negative Gearing is a benefit derived by a taxpayer from an investment property in the form of a loss. Unquote. The biggest factor playing a prominent role in this happens to be the interest which the borrower pays on the loan taken from the financial institutions for buying the investment property. The property may or may not earn large amount of rental income, but the borrower gets the advantage of claiming the interest amount from any other assessable income which it declares during the income year in which the interest is being paid, (CCH, 2015). Thus, even if the investment property does not provide any income, it does give an avenue for reducing the tax liability to the borrower[1]. Moreover, if the rental income is low and the expenses incurred on maintaining the investment property are high, the taxpayer can still claim deduction of the excessive expenses from other assessable incomes earned. In other words, the loss being i ncurred by the investor from the investment property is getting compensated by the tax saving being made from the other assessable incomes and the deductible expenses which would also include the interest payment made on loan taken for buying the investment property, (Lindahl, 2008). Taxation experts consider such investments as unusual investments because the government is compensating the loss being generated by the investor. IN the normal course of running a business, the owner tries to make the most from their investments and take utmost care and work with the intention to make profit, (Lindahl, 2008). But in the case of negative geared investment properties, all the investments in the residential investment properties, are made with the sole intention of creating a loss so that the advantage of negative gearing can be taken for availing the permissible deductions. Another factor which favours the investors is that although investors are incurring losses in cash terms on the investment property, the property itself is actually getting increased in value, (Bakker Kloosterhof (ed.). 2010). Capital Gains and Negative Gearing Let this paper take the case of capital gains in situation where an investor sells the investment property. At the time of sale, under normal conditions, the property is worth more than its price when it was purchased, (Bakker Kloosterhof (ed.). 2010). Since the value of the property has increased over the years, the investor is making a capital gain and this will be subjected to capital gains tax (CGT) according to the Australian taxation law. The taxpayer pays CGT on the net value of the capital gain, which is arrived at after deducting all the expenses incurred on maintenance and sale of the property, which the taxpayer can claim from sale amount of the asset, (Barkoczy et al, 2010). The Australian Taxation Office (ATO) introduced a 50% discount in 1999, which was allowable to taxpayers on the net Capital Gain made by them on the sale of a capital asset, provided the asset has been held by the owner for a minimum of 12 months and the net gain is then subjected to the CGT, (Barkoc zy et al, 2010). The purpose was to allow more investment in housing sector by luring the investors with the discount, as the taxpayer was to pay tax on only half of the capital gain amount which was earned from the sale of the investment property. The taxpayer is not only allowed deductions on the ongoing revenue losses (expenses incurred) during the period of ownership of the investment property, it is also getting the advantage of paying income tax on a fraction of the gain which it has made from the sale of the investment property, under the legally admissible negative gearing. This additional discount of 50% allowed on the capital gain amount in fact permits the taxpayer to collect the full amount of the investment made by it, at the expense of the government, (Nethercott, Richardson Devos, 2010). Effects of Negative Gearing and CGT on Housing In Australia, the ATO has been promoting a generous tax treatment to the investments being made in rental property sector. Unlike most of the advanced countries of the world, taxation in Australia does not follow a set limit for allowing the deductible expenses which a taxpayer can claim against those expenses which are related to investment properties, (McCouat, 2012). In the case of negatively geared properties, investment related expenses, including agent fees, stamp duty charges and the interest paid on the loan amount often exceed the rental income earned. The problem is not addressed logically as the investors are not making any losses because the value of the property increases every year, (McCouat, 2012). The other advantage available to the investor is that capital gains do not get included in the taxpayers taxable income till the property is sold. Hence negative gearing has become the combination of the capital gains, which are taxed at half the marginal tax rate after the sale of the property and the advantage provided to the taxpayer for claiming unlimited deductions on account of the incurred expenses. This taxation system is encouraging taxpayers to borrow more for the purpose of speculating in investment properties, (McCouat, 2012). Australia reports the second highest housing price to income ratio among the member OECD countries. This happens not because the houses in Australia are becoming more costly for the genuine Australian buyers, it also happens because the international property trends are showing that Australia has high level of house pricing in comparison to the other member OECD countries. The size of the losses being claimed by taxpayers from the investment properties has grown since 2000 in Australia. According to the available data, the net rental income in 2000 was $219 million and in the last one decade, this has turned into net rental loss, which in 2012 was $7.9 billion, (Lomas, 2011). Not only the tax revenues are getting reduced because of this combination of Negative Gearing and CGT Discount, it is also contributing to the problem of housing affordability in Australia. Another effect felt is on the increasing housing prices, but this is purely speculative because this is there because of the favourable tax treatment given to the investment properties and this is attracting more investors in buying the rental properties and the additional investors are able to outbid the genuine buyers, (Renton, 2012). Negative Gearing and Rental Income The growing rental loss trend is showing that Australian rental property investors are not concerned with the rental yield gained from the investments but are focussing on the capital gains only and these are being offered to them with the combo-pack of incentives of the negative gearing and the 50% CGT discount. The argument out forward by investors for to the government for not removing negative gearing is that if this is done it will increase the rentals and this will largely affect those majority of low income earners, who are the major users as tenants of the investment properties, (Renton, 2012). And the logic given by the investors is that it is because of the negative gearing factor that the investors are getting encouraged in building more houses for these low income earners. This, they state, is actually responsible in making the rental prices low and more investments has been out in to increase the supply of the rental properties, (Ault, Arnold Gest, 2010). In case this argument is found to be correct, then the major portion of houses which are purchased for availing negative gearing should have been in the new housing sector. On the contrary, a survey of ABS shows that only 6% of investments have been made in the new housing stock and a large segment of investors are buying the existing housing stock, (Ault, Arnold Gest, 2010). This also becomes evident from the data which shows that the percentage of investment loans in the new house segment has declined. In 1992, the loans for new houses were just 18% of the total property loans and presently the figure is only 6%. This shows that more than 94% of loans in the investment housing property sector are for existing housing stock and only a small portion of the investments are being put for producing new housing stock into the market, (Ault, Arnold Gest, 2010). A Few Facts about Negative Gearing Fact 1 The reason for increase in rents in bygone times was because of the higher interest rate, combined with boom in the share market. This resulted in diversion of investments from the rental property market although this was limited only to Sydney and Perth, in fact, lending to rental property investors rose by 42% across Australia, (CCH, 2015). Fact 2 Negative gearing has been the fuel during each housing boom as it has been encouraging speculations in the property sector. In recent times, the impact has been seen as growing because the investors have a more easy access to credit. Moreover, the provision of 50% discount on capital gains, which was introduced in 1999 has also helped in making negative gearing a more attractive proposition for investors, (Barkoczy, 2015). Fact 3 It is wrong to suggest that benefits of negative gearing are majorly enjoyed by those investors who belong to the middle income earning segment in the society. This has been portrayed wrongly as the Taxation Statistics to prove this fact are taken after taking into account the deductions claimed by taxpayers for rental property investment, which are already reduced by negative gearing strategies, (Barkoczy, 2015). Fact 4 Most households which appear in the middle income earning segment are actually high income earning taxpayers but are included in the said segment before the deductions are subtracted from their incomes. Actually, more than 50% of the individual taxpayers involved in the negatively geared rental housing investments are in the top 10% bracket of personal taxpayers whose earnings are above $100,000 and about 30% who earned above $500,000, (Barkoczy, 2015). Negative Gearing and CGT Discount What Can be Changed? When there is a proposal to carry out some changes in negative gearing and CGT discount, it is very essential for those in the authority to consider how to retain the positive aspects of the current policy in the revised policy and also to consider a smooth transitional arrangements, (Renton, 2012). Negative gearing should be used for creating additional new houses to be built but as the discussion above shows, this can happen only in small numbers. Any proposal for reforming the policy should also take into account that negative gearing is only for the new houses and that to for the limited period. Such a change will not impact the investors who are planning of buying new housing stock only to avail negative gearing. Such changes in the policy framework will only make a positive impact on the building of new houses, (Lomas, 2011). Taxpayers who are wanting to invest money in residential property sector are finding that buying a house from the new house stock gives a bigger tax advantage as compared to buying from an existing housing stock. This increases the low investment rate being experienced presently in the new house stocks for rental investment properties. When a change in policies is made and which will affect the residential investment properties, it is important for the authorities not to frame such policies which may develop a sudden change in the property sector. If negative gearing can be restricted currently only for new investment property stocks, there is always the possibility that large number of unsold investment properties will be left unsold in the real estate sector and this will cause an instability in the prices of the houses, (Lomas, 2011). Conclusion Currently, the housing policy issue has become a diverse economic agenda for the Australian economy. Taxation experts speculate if it will be bad or good for the countrys economy if housing prices start increasing in Australia. The experts are of the view that answers to these speculative questions will be different for every individual. This is so because different people will offer different points of view and their views will depend chiefly on the type of house they own now or wish to buy one in the near future. Such situations may be good only for the investor who either has an investment property or who is looking for opportunities to downsize their present house or for those who are planning to move from a highly expensive area to a less expensive area. Such speculations, in their true meaning, are quite adverse for those taxpayers who are planning to buy their first home or for those who wish to buy a bigger house because their family is growing. References Ault, H. J., Arnold, B. J. and Gest, G. (2010) Comparative income taxation: a structural analysis. (3rd ed.) Amsterdam: Kluwer Law International. Bakker, A. and Kloosterhof, S. (ed.). (2010) Tax risk management. Amsterdam: IBFD. Barkoczy, S., Rider, C., Baring, J. and Bellamy, N. (2010) Australian Tax Casebook. (10th ed.) Sydney, NSW: CCH Australia Limited. Barkoczy, S. (2015) Australian Tax Case book, (12th ed.) North Ryde, NSW: CCH Australia Limited. CCH. (2015) Australian Master Tax Guide. Sydney, NSW: CCH Australia Limited. Lindahl, D. (2008) How Small Investors Can Get Started and Make It Big. Hoboken, NJ: John Wiley Sons. Lomas, M. (2011) How to Invest in Managed Funds. Hoboken, NJ: John Wiley Sons. McCouat, P. (2012) Australian Master GST Guide. (13th ed.). Sydney, NSW: CCH Australia Limited. Nethercott, L., Richardson, G. A. and Devos, K. (2010) Australian Taxation Study Manual: Questions and Suggested Solutions. Sydney, NSW: CCH Australia Limited. Renton, N. E. (2012) Family Trusts: A Plain English Guide for Australian Families of Average Means. (4th ed.) Milton, QLD: John Wiley Sons. Taxation Law and Practice Question: Discuss about the Taxation Law and Practice. Answer: Tax implication on sale and purchase of house As per the regulation of Income Tax Assessment Act 1997, an individual is required to pay tax on capital gain that arises due to sale of capital assets that includes sale of property. However, individual taxpayers are entitled to claim exemption on capital gain tax provided the required criteria under ITAA 97 be satisfied. The regulation of ITAA 97 on capital gain tax exemption provides that if the individual sells the property, which is main residence, including the adjoining land up to 2 hectares utilized for the purpose of domestic use (Ato.gov.au 2016). However, it is essential for the taxpayer to have only one residence during the taxation year while the taxpayer is entitled to own a new house against the sale of old house within a overlapping period of six months (Hulse and Burke 2015). Additionally, capital gain tax exemption under ITAA 97 provides that the taxpayer can claim exemption only the property has been used for residential purpose for minimum three continuous periods during the span of 12 months before its sale. Further, regulations under Australian Taxation Office provide that the property should not be rented in the same period of 12 months (Austlii.edu.au 2016). It is given that; you have acquired the old house on 31 October 1987, which is your main residence at present. Cost of acquisition was $190,000 including the legal cost of $1,900 and stamps duty $4,850 stating that you stayed in the house since its acquisition except for a period 31 December 2006 to 31 December 2014. As per the provisions of ITAA 97, it is essential that the taxpayer use the property for at least three continuous periods during 12 months time before its sale. Therefore if you sell the main residence during the month of December 2016, it is essential to use the house property for at least three continuous months between the period December 2015 and December 2016 (Rogers, Lee and Yan 2015). On the contrary, in case you acquire a new house against the sale of old one, maximum overlap period can be six months i.e. you need to purchase the new house within June 2017 to claim the exemption referring to the case of Hepples v. FC of T 91 ATC 4808, (1991) 22 ATR 465. If the above conditions are satisfied, you are entitled to claim exemption on the net taxable capital gain from the sale of house against the purchase of new one that can be determined either by using indexation method or by following discounting method @50% (Mangioni and Warren 2014). Considering the cost of acquisition and repairs cost of the old house, taxable capital gain from indexation method would be $186,827 while $ 135,525 using discounting method. Hence, maximum amount of exemption you can claim will be the total acquisition cost of new house. Assessable Capital Gain from old house Indexation method Amount $ Expected sales consideration 480,000.00 Less: Total cost of acquisition Cost on 31 October 1987 190,000.00 Indexed cost of acquisition 274,222.69 Legal cost 1,900.00 Stamp duty 4,850.00 Total cost of acquisition 280,972.69 Add: cost of repairs for the purpose of sale Repainting 6,200.00 Fence construction 3,600.00 Repair the front porch 2,400.00 Total cost incurred 293,172.69 Profit on sale of property 186,827.31 Discounting method Expected sales consideration 480,000.00 Less: Total cost of acquisition Cost on 31 October 1987 190,000.00 Legal cost 1,900.00 Stamp duty 4,850.00 Total cost of acquisition 196,750.00 Add: cost of repairs for the purpose of sale Repainting 6,200.00 Fence construction 3,600.00 Repair the front porch 2,400.00 Total cost incurred 208,950.00 Profit on sale of property 271,050.00 Discount @50% 135,525.00 Net taxable amount 135,525.00 (Source: Created by Author) Tax implications on the house expenditures In view of the regulations of ITAA 97 on capital gains, an individual taxpayer is eligible to claim deduction on the expenses incurred to acquire the capital asset along with the expenses incurred to improve the property in connection with the sale. Further, it is essential to incur such expenses only for the specific property or capital asset. Therefore, you are eligible to claim deduction on the expenses incurred for acquiring the property while determining the assessable amount of capital gain. Apart from that, expenses incurred during the current year for the purpose of repairing and improvement can be claimed as deduction in connection with sale of old house (McKerchar, Bloomquist and Pope 2013). Hence, total amount of expenses to be claimed (subject to indexation) is as follows: Amount $ Cost of acquisition on 31 October 1987 190,000.00 Legal cost 1,900.00 Stamp duty 4,850.00 Total cost of acquisition 196,750.00 Add: cost of repairs for the purpose of sale Repainting 6,200.00 Fence construction 3,600.00 Repair the front porch 2,400.00 Total cost to be claimed for deduction 208,950.00 (Source: Created by Author) Tax implications on apple watch and bravery medal Gifts received by the taxpayers are non-taxable as per the regulations of ITAA 97 if the gift has been received from the relatives or family members. However, if the gift has been received for personal benefits then the same cannot be claimed as deduction. Further, the taxpayer is entitled to claim deduction on gifts if it is received in terms of money or property as well as the value is more than $2. It is mentioned that the gift has been received in favor of saving a boy from shark attack i.e. Apple watch worth $650 will not be included in the assessable income since there was no personal benefit. Similarly, bravery medal received for saving the boy will also not attract taxability under ITAA 97 because it was neither a property nor it attracts any personal benefit. Assessability and deductibility of items to determine the taxable income for the year ended 30 June 2016: In order to determine the taxable income under ITAA 97, any income received during the taxation year is included in the taxable income while expenses are deductible if the expenses have been incurred to generate such income. However, there are certain incomes received by individuals fall under the exemption criteria including perquisites or allowances received under employment. Therefore, salary income against the occupation of teacher amounted to $72,000 would be included in the assessable income for the year ended 30 June 2016. Franked dividends received from Telstra Shares would be taxed as per the imputation system since the company attributed the dividend tax to the shareholders (Ato.gov.au 2016). Further, as the dividend is franked dividend, Telstra Company is required to state the amount of frank credit to claim the difference amount. Holiday received for opening a new savings account valued to $3,200 will be considered as gift that does not consider personal benefit as well as it neither a monetary gift nor a property. Therefore, it will not be assessable in the taxable income. Family Tax Benefit received for 10 years son would be attracted if the son is dependent and younger than 20 years as well as you meet the income test, in view of the case Jayatilake v FC of T (1991) 101 ALR. As per the rates provided under the regulations of FTB Part B, maximum amount to be received for 10 years old child amounted to $3,186.45 per year. Since the amount received $1,300 is lower than the threshold limit, the entire amount i.e. $1,300 will be exempted from the assessable income. Purchase of work clothing and shoes amounted to $450 is to be claimed as deduction since it is related to the work used for generating salary income with reference to the case of FC of T v. Edwards ( 1993) 93 ATC 5162. Cost of private car would be deductible to extent used for school purposes which was 5,600 km while the balance 19,400 km was used for personal purpose. Accordingly, the expenses on car can be deductible by using two methods i.e. cents per kilometer method or logbook method. In order to claim deduction under logbook method, it is essential for you to keep a logbook record for continuous 12 weeks while you must have the ownership. It is important to record all the trips related to work and personal use along with the maintenance of expenditure receipts. Another significant criteria required to be followed is the completion of logbook procedure once in five years or less (Ato.gov.au 2016). As per the regulations of ATO, an individual teacher is entitled to claim deduction for work related expenses on study costs and laptops (Wilkins 2014). Therefore amount of $3,650 including the cost of laptop purchased on 1.02.16 would be deductible as decided in the case of FC of T v. Finn (1961) 106 CLR 60. Superannuation contribution can be claimed as deduction as per the principles under Australian Taxation Office that is allowed for the salaried individual. Hence $3,000 on personal superannuation contribution would be deductible. Tax Agent fees incurred to manage own tax is deductible as per the legislation under Australian Taxation Office that is incurred to prepare or lodge the return on tax and other taxation advice. Hence, $750 for tax agent fees would be deductible. Taxable Income for the year ended 30 June 2016: Income from Salary 72,000.00 Less: Work related expenses Purchase of work clothing and shoes 450.00 Use of private car: 3,915.52 a) Cents per km method: 66 cents per km up to maximum of 5,000 per car 5,000 km out of 5,600 km * 0.66 cents 3,300.00 b) Logbook method Percentage of use for work purpose (5600/25000) km = 22.4% Total Cost incurred Registration and Insurance 1,700.00 Fuel 2,080.00 Speeding fine 450.00 Repairs and Services 750.00 Depreciation (for the period of use) 12,500.00 17,480.00 Entitled car expense (22.4% on $17480) 3,915.52 Since the deduction amount is higher in logbook method, it will be claimed as deduction Cost of study including laptop 3,650.00 Net income from work 63,984.48 Add: Franked dividends 2,850.00 Holiday receipt- Exempted Family tax Benefit- Exempted Less: Superannuation contribution 3,000.00 Less: Tax agent fees 750.00 Net taxable income 63,084.48 (Source: Created by Author) Tax payable/ (refundable) for the year ended 30 June 2016 Tax payable will determined based on the tax rates applicable from the year July 1 2015 provided by ATO along with the Medicare levy. Marginal tax is not applicable since the total taxable income is less than the threshold $87,000. Further, as per the legislation provided by ATO on PAYG withholding i.e. Pay as you go is required to be adjusted with the assessable amount of tax payable reference to the case of Chevron Australia Holdings Pty Ltd v FC of T (2015) FCA 1092. In case the PAYG amount exceeds the determined tax liability then the excess amount is to be claimed as refundable from the federal government of Australia (Ato.gov.au 2016). Tax Payable/ Refundable Net Taxable income 63,084.48 Taxable income on 0- $18,200 Nil Taxable income on $18,201- $37,000 3,572.00 Taxable income on $37,001- $63,084.48 8,477.13 Total tax 12,049.13 Add: Medicare levy @2% 240.98 Marginal tax rate is not applicable since the taxable income is less than $87,000 - Total tax payable 12,290.11 Less: PAYG withholding from salary 15,900.00 Tax refundable for the year ended 30 June 2016 -3,609.89 (Source: Created by Author) Reference List and Bibliography Ato.gov.au. 2016. Home page. [online] Available at: https://www.ato.gov.au [Accessed 16 Dec. 2016]. Austlii.edu.au. 2016. Australasian Legal Information Institute (AustLII). [online] Available at: https://www.austlii.edu.au/ [Accessed 13 Dec. 2016]. Dridi, W. and Boubaker, A., 2015. An Assessment of the Linkage between Financial Reporting and Taxation in Tunisia.International Business Research,8(4), p.168. Fouarge, D., Schils, T. and De Grip, A., 2013. Why do low-educated workers invest less in further training?.Applied Economics,45(18), pp.2587-2601. Hirte, G. and Tscharaktschiew, S., 2013. Income tax deduction of commuting expenses in an urban CGE study: The case of German cities.Transport Policy,28, pp.11-27. Hulse, K. and Burke, T., 2015. Private rental housing in Australia: Political inertia and market change.Housing in 21st-Century Australia: People, Practices and Policies, p.139. Kendall, W., 2014. A Statutory Comparative Analysis of Dividend Taxation Laws in Vietnam and Australia: Restructuring Regulatory Regimes to Attract Capital Investment.IAMURE International Journal of Business and Management,9, p.37. Mangioni, V. and Warren, N., 2014. Re-defining the land tax base in highly urbanised locations.Austl. Tax F.,29, p.455. McKerchar, M., Bloomquist, K. and Pope, J., 2013. Indicators of tax morale: an exploratory study.eJournal of Tax Research,11(1), p.5. Nijland, L. and Dijst, M., 2015. Commuting-related fringe benefits in the Netherlands: Interrelationships and company, employee and location characteristics.Transportation Research Part A: Policy and Practice,77, pp.358-371. Rogers, D., Lee, C.L. and Yan, D., 2015. The politics of foreign investment in Australian housing: Chinese investors, translocal sales agents and local resistance.Housing Studies,30(5), pp.730-748. Wilkins, R., 2014. Evaluating the Evidence on Income Inequality in Australia in the 2000s.Economic Record,90(288), pp.63-89.

Jacobs divison free essay sample

In determining whether or not to undertake the Silicone-X project, Mr. Soderberg should proceed as follows: First he should complete analysis on the Net Present Values and IRR’s of each the options; the labor intensive and the capital intensive. After reviewing the results, it would be obvious to Mr. Soderberg that he should recommend that the Jacobs division move ahead with production of the Silicon-X operating with the labor-intensive option. The NPV for the labor-intensive option is positive (acceptable) at 12, 16 and 20 % while the capital-intensive option is only positive at 12 and 16 %. Not only that, but the labor-intensive option meets the expectations for both the company guidelines and Mr. Reynolds’ 4 % above company expectations personal rule for undertaking new projects for the Jacobs Division. The major takeaway and conclusion that Mr. Soderberg would hopefully realize from the results of the research is that even though the NPV and IRR methods appear to make the same decisions (both positive and â€Å"acceptable† under financial terms) if projects are used independently, the labor intensive project should be chosen since the projects are mutually exclusive. We will write a custom essay sample on Jacobs divison or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The best NPV option (the labor intensive) should therefore be used. Another advantage in favor of undertaking the Silicone-X project and using the labor-intensive option is that Silicone-X could be on the market within one year’s time (compared to the two years it would take for the capital option) and that the required start-up costs for using labor is only $900,000 compared to $3. 3 million for using the capital intensive option. Another one of Mr. Reynolds personal opinions in regards to choosing a project to undertake is the disregarding the Discounted Rate of Return, in favor of the simple total return of a project in three years time. It is easy to tell that the labor option would have the higher total return on the short run (3 years) than the capital, even though the capital would create the higher return over a longer period of time. The quicker startup time, less capital involved in startup, and the lower debugging costs and time all point to using the labor over the capital-intensive option for undertaking the project. The effect of competition for Mr. Reynolds and the Jacobs Division should not have a dramatic effect of the decision between using the labor or capital-intensive projects, in my opinion. Jacobs would have the advantage of being the first to market, the low cost of the product would make it hard for competitors to undercut them, and even though getting a patent for the product was out of the question, given the research done on competitors, Mr. Reynolds believes that â€Å"odds are against someone devolving a cheaper or superior product† to compete with the Silicone X project. In regards to the pricing structure of the project, both the labor and capital-intensive projects have a break-even point at the price of $1. 90 per pound that should (according to projections) occur within the first year of operations. Again given the extra year for startup of the capital-intensive project, the labor-intensive project would reach its 540,000 pound breakeven before the 325,000 pound breakeven for the capital-intensive project would even have time to generate any revenue. There would be two different opinions of Mr. Reynolds and his tactics if you were a shareholder, given the level and amount of risk that each person was tolerable with. The risk-adverse shareholder would appreciate Mr. Reynolds cautiousness with accepting new projects, while the risk-tolerant shareholder would be less accepting of his ways once they become aware of the numerous opportunities for profit and growth that he passes up on by having standards above the norm for investing in new projects.

Social Networking Has Become An Unquestionable Part free essay sample

On social sites you build relationships as you please. Youre never forced into any awkward situation, you can vent your problems, and you can laugh at the ins of others. Much like they do yours. My definition of social media varies from the previously stated one. Define a social network as a place where ideas, cultures, laughs, angers, and tears can be shared. A social site is all about getting in touch with people you know, slightly know, and absolute strangers. You connect with people across the state, nation and world.Social Medias allow new openings for everyday people. Not everyone can travel thousands or even hundreds of miles to get in touch. In todays world, technology is everything. People argue social sites take away hand-on social skills. But at the same time, they can build them. If you meet someone over a social site before in person, you save the awkward silences and the thoughts of if you should get comfortable with someone or not. We will write a custom essay sample on Social Networking Has Become An Unquestionable Part or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Essentially, a social site is the backbone of our current society.With technology becoming more advance, these sites allow us to put it to its full use. With updates on APS every 2 weeks to a month, we test out how well our and how far our technology has come. Social media is what allows us to travel across nations without leaving our home. We can experience and relate to other societies without spending undress and likely thousands of dollars. Social media is what allows us to free ourselves from an everyday stress, and be who we always dreamed we could be. Hogwash, this essay seems. But these are truths. Social networking isnt something the youth has created to shut out their parents, or something used to create drama. Social networking was created by adults, and taken on and pushed further by the youth. Social networking was created to do just that, en;rook. Connect.

Free Essays on Populism

Populism is a movement begun in the mid-1890s by farmers and other rural residents at the time. It quickly gained strength and has undergone many changes since then. It has not only changed in its views, but also in the political parties who utilize it not as an ideology but rather as a mode of persuasion. Populism is defined in the book as a language whose speakers see the people as one and not as a people bound by class restrictions, who see the elite politicians who oppose them as self-serving, and who wish to bring these "average people" together to fight against the overbearing powers of the political elite. Populist speakers voiced their discontent with elites who ignored, corrupted, or betrayed the ideal of American democracy, which consisted of rule by the common people. After the farmers created what we know as populism in the mid-1890s, there was a parting of the ways. In the early twentieth century, farmers' enthusiasm waned but two other groups' did not. These groups cons isted of the wage earners and the evangelic churchgoers. They argued that unions were now the best representation of the "average man". At the same time, middle-class Protestants were mounting campaigns as well. This was the first transition of the populist movement. . The second transition came in the late 1940s when populism began a migration from Left to Right. Conservative groups and politicians altered the speeches once given by reformers and radicals. Many reasons are given as to why this transition took place. Some of these included: the onset of the Cold War, the fact that most white Americans came to see themselves as middle-class consumers and taxpayers, and the growth of evangelical churches whose political stance was as conservative as their theology. Gradually and unevenly, a conservative populism emerged that promised to defend devout, middle-class communities against the governing elite. Populism is, in my opinion, a necessary component of d... Free Essays on Populism Free Essays on Populism During the late 19th century, the Populist Party began to materialize. In earlier years, economic depression in the western and southern portions of America had devastated many farm families. After bad seasons caused by drought many of these farmers began to fall heavily into debt. Frustrated as well as upset, their anger was further fed by discontent with railroads, manufacturers, lenders, and many others. In the early 1890s, alliances of farmers pulled together to form the People’s party. The first prominent populist in government was William Peffer. In 1890, this Kansan became the first populist senator. Continually growing, the People’s Party was soon established as a national party through a merger of the Farmers’ Alliance and the Knights Of Labor. Meeting in Omaha, the Populists took on a policy demanding free silver, graduated income tax, and government ownership of the telephone, telegraph, and railroads. Soon after, this third party nominated James Weaver for presidency in the election of 1892. Winning over a million popular votes and 22 electoral votes, this candidate became one of the few gain so many votes for a third party. Although they did not pull a victory, the Populist Party managed to gain much publicity. In the eastern, more urban portions of America, populism was not as â€Å"poplar†. The party’s main support came from six midwestern and western states. The south also refused to join this new party. A main reason was because more than a million members were black. Because of support from only a few states, the Populist Party began to lose it original spark. By 1896 the party was beginning to fall apart. Two main factions, â€Å"mid-roaders† and fusionists developed. Fusionists pushed for fusing with democrats in favor of free silver policies. Mid-roaders did not take firm enough stands to merge into other parties. Instead they kept politics that were in between those of the two larger parties. In an att... Free Essays on Populism Populism is a movement begun in the mid-1890s by farmers and other rural residents at the time. It quickly gained strength and has undergone many changes since then. It has not only changed in its views, but also in the political parties who utilize it not as an ideology but rather as a mode of persuasion. Populism is defined in the book as a language whose speakers see the people as one and not as a people bound by class restrictions, who see the elite politicians who oppose them as self-serving, and who wish to bring these "average people" together to fight against the overbearing powers of the political elite. Populist speakers voiced their discontent with elites who ignored, corrupted, or betrayed the ideal of American democracy, which consisted of rule by the common people. After the farmers created what we know as populism in the mid-1890s, there was a parting of the ways. In the early twentieth century, farmers' enthusiasm waned but two other groups' did not. These groups cons isted of the wage earners and the evangelic churchgoers. They argued that unions were now the best representation of the "average man". At the same time, middle-class Protestants were mounting campaigns as well. This was the first transition of the populist movement. . The second transition came in the late 1940s when populism began a migration from Left to Right. Conservative groups and politicians altered the speeches once given by reformers and radicals. Many reasons are given as to why this transition took place. Some of these included: the onset of the Cold War, the fact that most white Americans came to see themselves as middle-class consumers and taxpayers, and the growth of evangelical churches whose political stance was as conservative as their theology. Gradually and unevenly, a conservative populism emerged that promised to defend devout, middle-class communities against the governing elite. Populism is, in my opinion, a necessary component of d...

What is the significance of the end of the Cold War for US Foreign Essay

What is the significance of the end of the Cold War for US Foreign Policy - Essay Example inevitably should address different situations all over the world on a regular basis. Thus, the given essay aims to represent both positive and negative aspects of the appeared transformation of international regime for the United States. In the context of advantages, the paper determines the stability of American internal processes in the new circumstances as a basis for its claims on hegemony and strengths in both realist and liberal terms. At the same time, it acknowledges the dangers of prevalence of numerous not dual powerful interests and American economic weakness, which limit its current prominence. In short, it turns evident that the end of the Cold War encourages the US foreign policy to simply accustom already existing principles to the new international conditions. On the one hand, the beginning of Cold War period evoked the completely new agenda setting for the USA; in this context, the rapid collapse of the USSR meant only the elimination of real threat not the end of the already launched processes. For instance, the Grand Strategy of NSC-68 seems not sustainable in the contemporary security matters due to its age. Notwithstanding this, the ground idea of the organized security policy is still valid and determining the U.S. foreign policy1. Moreover, the lying principle of containment policy to â€Å"lay chiefly in preventing the coming together of potentially hostile states†2 sounds reasonable and up-to-date even in the new circumstances. Because of this, it is possible to state that USA has a long-term experience of managing the world in order to maintain its complexity and separateness. Therefore, the post-Cold War appearance of the U.S. foreign policy does not require the new approach but simply encourages to modify already existi ng strategies in the new international system. In fact, the elimination of one of the members in a pair international dominance rivalry creates an opportunity for the winner in this race to turn into

Ronaldo part of Real's global marketing plan Essay

Ronaldo part of Real's global marketing plan - Essay Example Florentino Perez, director of the club, even admits it in the article: "One of the most important things for Real is its image". In this context the investment of US$44.25 million to transfer Ronaldo from his former Italian club Inter Milan seems nothing in regards of the foreseeable benefits of the arrival of the player. Perez adds: "We will begin selling shirts bearing the player's name immediately and we are sure there will be a massive demand. In five years we want to be in every country in the world." The statement proved to be true the very day Ronaldo signed his contract with Real Madrid. The player went to sign his shirt at the Real's boutique and broke all the records of soccer shirts sales in a day. A Ronaldo shirt costs 75 a piece. No Surprise Perez believes he will get his money's worth. Florentino Perez' strategy is obvious. He brings soccer stars from all around the world and offers them to the public. Who doe not want to see the best players of the world put together in a "dream team" Thus the skyscraping benefits of the shirt sales. However products with the Real Madrid logo are not the only source of major income for the club. With the arrival of Ronaldo, the team signed a commercial agreement with Siemens to bear the name of the mobile firm company on the team's shirt. The market share of Siemens has grown from 17% to 21% in one year.

Great expectations Essay Example for Free

Great expectations Essay The novel Great Expectations is centred on the child protagonist, Pip. The novel is known as a bildungsroman. A bildungsroman is a novel which traces the Spiritual, moral, psychological, or social development and growth of the main character from (usually) childhood to maturity. The novel is set in the mid-1800s, and written in the first-person from the perspective of Pip. Pip, which comes from a working class family (in those days) develops a burning desire to become a gentleman due to his love for Estella, whom he meets in the mysterious house of Miss Havisham. This then becomes a responsibility when he discovers that he has a benefactor. Pip develops because hes discontented with his own home and wants to become part of the higher class of society. The novel deals with his feelings about himself and the environment around him. He sets out on a journey, ordained by his secret benefactor, to become the gentleman he dreamt of being. However, this change of life leads him to look down on his home and relatives, especially Joe, who becomes heartbroken; and Pip is forced to reassess his priorities and feelings at the end of the novel. In the novel, Dickens brings about the truth in life in those times; that only rich people had the opportunity to be educated and go far in life. This way the reader had can feel the pain and ambition that Pip yearned to fulfil through his life and; and see how neglectful Pip becomes after he starts to accomplish his dream. The sympathy the reader would have felt towards Pip severely diminishes as the novel progresses, and it is only in the second-half of the novel Pip realises his spite towards the people he truly loves. Dickens concludes the story by giving a message of great expectation; the novel finishes by showing the reader how the society around Pip changes his views and his belief of his inner mind. Pip is first introduced in the graveyard, in chapter one. The reader learns many things about the main character from the start of the novel. Pip is an innocent young orphan and was bought up by his sister Mrs Joe. This is established by Dickens in chapter 1 I never saw my father or my mother. The reader learns that Pips parents have passed away. This brings us to feel immediate sympathy towards the miserable young boy who seems to be alone in this big world. Pip is portrayed as a fearful and a very small child as we first meet him in the grave yard as Pip pleads in terror at the spectre who grabs him. Pip yells, O! dont cut my throat, sir, evidently suggesting that he is petrified but has been brought up to treat people with manners and respects; as he calls him sir. However, the fact that Pips life was under the assailants control might have been the reason that Pip was so reverent. Pip is portrayed as a vulnerable character when we first meet him, and this is greatly reinforced by his appearance; dishevelled, skinny, and small. Pips life at home is very unfair because Mrs Joe has raised Pip up by hand bringing him up strictly by punishing him; for instance, she torments poor Pip by hitting him with the tickler (her rather affectionate title for the cane she uses to beat Pip). Pip also says Home had never been a very pleasant place to me, because of my sisters temper. This gives the impression that Pip was scared of staying at home and also that his sister treated him ungratefully. All this implies that Pip is being bullied by his sister and makes the reader have pity towards Pip because hes been rejected by his only family. It also suggests that Mrs Joe had bought Pip up single handedly with no gratitude. Joe and Pip are bonded together because Joe has acted like Pips father, and also due to the fact that Mrs Joe beats him just as she does Pip. Unlike Mrs Joe, Mr Joe has always been friendly and protective. This is suggested when Pip says Joe imparted a confidence to me. This shows that Joe is caring and will stand beside Pip through good times and bad times as a father. During chapter three a terrible feeling runs through Pip when he steals food from Mrs Joe to take to the convict. Pip feels scared because his conscience frightens him by saying A boy with somebody -elses pork pie! Stop him this suggests that Pip is feeling very guilty and he knows the difference between right and wrong, but is compelled to do the wrong thing because of fear. Although he is acting mainly due to fear; hes also very generous and shows compassion because hes saving the convicts life by feeding him. Dickens uses many techniques such as linguistic techniques in his writing to create various effects and as a way of communicating his characters emotions. An example of this can be seen in Chapter Three when Pip wakes up knowing he has to steal from Mrs Joe to provide the convict with food. Dickens describes the weather on the window with a particularly powerful simile creating memorable images in the readers mind As if some goblin had been crying there all night this descriptive image connects to Pips mood at this time. This image of the crying goblin using the window for his handkerchief reflects the fact that Pip is feeling miserable, lonely and scared about what hes being forced to do. This technique encourages the reader to feel sorry for him and anxious for him as well.

Infective Endocarditis Caused by Viridans Streptococci

Infective Endocarditis Caused by Viridans Streptococci Case Study 1: Infective endocarditis caused by viridans streptococci Case Study 2: Haemorrhagic fever caused by Ebolavirus Case Study 1 Subject is a 48-year-old man with a history of mitral valve regurgitation who presents with a 10-day history of fatigue, fever and general malaise. Some reddish lesions are noted on his palm, which he has never noticed before. He denies any cough, but has mild new shortness of breath with exertion and with lying down flat at night in bed. He is generally in good health except for a root canal operation approximately 3 weeks previously. The history of mitral valve regurgitation is thought to be secondary to rheumatic fever as a child. Heart examination is notable for a loud systolic murmur best heard at the left sternal border with radiation over to the axilla. Lungs are clear and abdominal examination is normal. Skin examination is significant for several scattered reddish lesions over his palms and soles that are not painful when pressure is applied. Lab tests: Blood count shows WBC 14.8 with 86% neutrophils; blood cultures grew out gram-positive cocci in chains that are alpha haemolytic on horse blood agar. Evidence for Diagnosis Mitral valve regurgitation would account for the fatigue, and also the shortness of breath in the patient, however other symptoms are present that this alone cannot explain. The first of these is the fever suffered by the patient, which would signify an infection. The second is the presence of lesions on the palms and soles; Petechiae such as these, known as Janeway lesions, are an indicator of endocarditis (O’Connor, 2002), and the patient’s history of mitral valve regurgitation, along with a recent history of root canal work confirm that this is a likely diagnosis. The lungs and abdomen of the patient are clear, as would be expected in a case of endocarditis, however examination of the heart sounds displayed a clear murmer. The patient’s blood results showed clear signs of infection, with leukocytosis and elevated neutrophil count. The bacteria cultured from the patient’s blood can be easily identified as Streptococci, and since this is known to be a cau sative organism of endocarditis (Brooks, Butel and Morse, 2004, pp.197), it makes the diagnosis very likely. Further Testing Required While the diagnosis in this case should be straight forward due to bacteraemia and presence of peripheral stigmata, according to the Duke criteria, which is used as a tool for diagnosis of infective endocarditis, this patient would be classified as having only possible infective endocarditis. As they display some of the necessary pathologic and clinical criteria, they would need further tests to determine if it was definitely infective endocarditis (Li et al., 2000). The Duke Criteria was developed by Durack et al. (1994) as a means of better distinguishing infective endocarditis from other causes of cardiac problems; these were evaluated as being superior to previous methods for diagnosis (Bayer et al., 1994)(Cecchi et al., 1997)(Hoen et al., 1995) The criteria have been used since, though there have been studies done into improving the criteria further. According to these criteria, the patient’s diagnosis could be confirmed by carrying out other tests such as an ECG, echocar diogram, and chest x-ray, to exclude other possible cardiac problems. However, the patient would also meet two major criteria, and therefore be classified as definite infective endocarditis if two further cultures of blood grew causative bacteria. While the most likely causative organism is viridans streptococci, as Streptococcus pneumonia is more commonly associated with bacterial pneumonia or meningitis, the two can be differentiated quite simply by testing with optochin. S. pneumonia are susceptible to this microbial agent, where viridans streptococci are resistant. Suspending the bacteria in bile salts would also provide a suitable distinction, as S. pneumonia would lyse, where viridans streptococci are insoluble (Brooks, Butel and Morse, 2004, pp.197). Endocarditis as a result of streptococcal infection Microbiology Many textbooks, and in fact some journal articles refer to the group of streptococci which cause endocarditis by the name Streptococcus viridans, however this is actually a misnomer, as the viridans streptococci are actually a group of several different bacteria, and are referred to as viridans simply because they produce a green halo when grown on blood agar (Elliott et al., 1997, pp.30-1). Viridans streptococci are often found resident in abundance in the mouth, where they are usually commensal, or cause only mild infections; once in the blood stream, these usually passive bacteria can become pathogenic, and lead to endocarditis upon reaching the heart (Brooks, Butel and Morse, 2004, pp.197). The bacteria are able to proliferate in structurally abnormal valve surfaces and gradually lead to the destruction of the valves, resulting in regurgitation (O’Connor, 2002). Those valves damaged by rheumatic fever are particularly prone to infection (Heritage, Evans and Killington, 1999, p.185). Symptoms The physical symptoms suffered by the patient are a result of the body’s response to the infection; the fever and general malaise suffered by the patient would be as a result of cytokine generation from the low-grade infection, and the petechiae in the skin, known as Janeway lesions, are the result of immune complexes being deposited in small vessels there (O’Connor, 2002). Prophylaxis Any patient, such as the one here, assessed from their previous medical history to be at risk from endocarditis, should be given prophylactic treatment before undergoing invasive dental surgery. The current guidelines outlined by Ramsdale et al. (2004) recommend amoxicillin for this purpose, or clindamycin for those allergic to penicillin. This particular patient would only be considered a moderate risk according to the new guidelines, so there would be no need for gentamicin, however those considered at high risk would be given this intravenously in addition to IV amoxicillin/clindamycin. Treatment A combination of penicillin and gentamicin are used to treat streptococcal endocarditis. While studies have found that there is only a limited resistance to penicillin in sufferers at present, vancomycin can be used a viable alternative in those allergic to penicillin and those with more resistant strains (Johnson et al., 2001). For those who do not respond to antimicrobial treatment, surgery is often a viable option, replacing the infected valves. While not always successful, this offers an improved prognosis for those where other treatment is unsuccessful (Moon et al., 1997). Prognosis If left untreated, infective endocarditis is always fatal, as the destruction of a valve will prevent the heart from working. Even if treated, the disease carries a high morbidity and mortality rate. The factors which impact strongest on prognosis are uncontrolled infection and congestive heart failure. It is for this reason that early diagnosis and antimicrobial treatment is necessary. However, constant improvements in surgical procedures are leading to a better prognosis for those not responding to treatment (Karth et al., 2002). It could be reasoned that these advances in surgery will become even more important in prognosis as incidences of antimicrobial resistance increase, which is surely inevitable judging by trends in other bacterial infections such as Staphylococcus aureus. Case Study 4 A 34-year-old woman researcher studying chimpanzee behaviour in the Ivory Coast found several of the animals were dying. She dissected one several hours after it died and found that it had died of haemorrhage, and had non-clotting blood. She wore household gloves, but no mask or gown during the dissection. Eight days later she developed a fever and headache, which did not respond to malaria treatment. Five days into her illness, she developed vomiting, diarrhoea, a rash, and renal failure. Antibiotics did not improve her condition and she was transported home in isolation. The patient is lethargic but communicative. She has lymphadenopathy. Her lung exam is normal. She has a mildly tender and enlarged liver and spleen. Lab tests: She has a white blood cell count of 3.6, haematocrit of 40, and low platelets of 83. She has a low fibrinogen of 0.8. Her clotting times are normal, however. Serological tests for anthrax, dengue fever, chikungunya, yellow fever, Crimean-Congo haemorrhagic fever, Marburg virus, Rift Valley fever, Lassa fever, and Hantavirus are all negative. Evidence for Diagnosis The history of the patient suggests that she is suffering from something that has arisen from her contact with an infected chimpanzee. While a number of zoonotic diseases are known to be prevalent in the African continent, the majority of those have already been ruled out by negative test results. One which has not is the Ebolavirus, which gives rise to Ebola haemorrhagic fever. Transmission of the Ebolavirus from dead animals has been documented in the past, including in the Ivory Coast (WHO, 2004; CDC, 2005). The onset of the patient’s symptoms fits with the known timescale for the Ebolavirus of 2 to 21 days; the fever and headache which she experienced are classic symptoms. Later in the disease sufferers also usually develop diarrhoea, vomiting, and possibly a rash (CDC, 2005). It would obviously be expected that antibiotics would bring no improvement to the illness, as the infection is viral. In a physical examination, it would be expected that a patient infected with Ebolavirus would have an enlarged liver and spleen, as this is where virus replication is particularly proliferant. Sanchez et al. (2004) also specifies the lungs as also being one of the main sites of virus replication, implying that the patient should be suffering from tenderness of the lungs also, however this evidence is taken from studies into the Sudan strain of Ebolavirus, and this is much more likely to be the Ivory Coast strain, so some symptoms may differ. In the laboratory examination, it is expected to see a normal haemocrit, accompanied by leucopenia and thrombocytopenia as displayed in the patient. It would be usual for the clotting time to be shortened, however this patient has low levels of fibrinogen, possibly due to some secondary cause, which may alter the clotting time, making it higher than expected. Further Testing Required While virus isolation, transmission electron microscopy, immunohistochemistry, reverse transcription-PCR, antigen capture ELISA, and IgG or IgM antibody capture ELISA can all been used to show Ebolavirus as the causitive agent, there are conflicting reports over which techniques are preferable for use. The Centres for Disease Control and Prevention (2005) suggest that in a patient at this stage of the disease, testing should be carried out for IgM and IgG antibodies, Kurosaki et al. (2006) and Towner et al. (2004) recommend RT-PCR as the most efficient technique. Ebolavirus Aetiology Ebola belongs to the filoviruses or Filoviridae, which is divided into two genera, the Ebolavirus and the Marburgvirus. The Ebolavirus genus is split into four separate species: Ivory Coast ebolavirus, Sudan ebolavirus, Zaire ebolavirus and Reston ebolavirus (Hensley et al., 2005). While the disease is zoonotic, the natural reservoir of the disease is not non-human primates; the actual reservoir and the mode of transition into apes is so far unknown, although studies are currently being undertaken on the suggestion that bats may play a role. Transmission into humans is rare, and is often one isolated case (Peterson et al., 2004), although if the proper precautions are not taken it is possible for the disease to spread in the human population. Epidemiology The disease has appeared sporadically since its initial recognition in 1976, and has occurred only in specific geographical areas as per the names of the different strains (CDC, 2005). It is generally agreed that the virus is transmitted via direct contact with the blood or bodily secretions from another infected person (Dowell et al., 1999; WHO, 2004), due to the extensive viral involvement in the subcutaneous tissue (Peters, 2005). It is believed that this is also the case among non-human primates, such as the chimpanzees, although this is so far unconfirmed (CDC, 2005). In laboratory studies, the virus has shown the ability to be spread via aerosol between rhesus monkeys (Johnson et al., 1995), and while some authors such as Heeney (2006) list the virus as being aerosol, there have so far been no such documented cases in a real-world setting between humans (CDC, 2005; Dowell et al., 1999). Symptoms The World Health Organisation (2004) lists the main symptoms of the Ebolavirus as being a sudden onset of fever, accompanied by intense weakness and muscle pain, headaches and a sore throat. After a few days this is followed by vomiting and diarrhoea, rashes, liver and kidney dysfunction and sometimes also both internal and external bleeding. Pathogenesis The pathogenesis of Ebolavirus is currently very hard to study, due to the rarity of occurrences in humans, and also due to the dangerous nature of collecting, storing and analysing samples from those cases. The illness is severe due to the ability of the virus to supress both adaptive and innate immune responses, and the ability to cause extreme inflammatory responses and intravascular coagulation (Mahanty and Bray, 2004). At the current time it is thought that monocytes and macrophages in the body are infected during the early stages of the virus, and these then carry the virus to other areas (Sanchez et al., 2004). The infected monocytes express large amounts of tissue factor, leading to intravascular coagulation, and causing tissue damage. Infected macrophages secrete cytokines which cause apoptosis of lymphocytes in tissues that are required for the acquired immune response (Peters, 2005), hence the presence of leucopenia in blood count results. The mobile infected cells carry the viral agent to lymph nodes, where the virus further replicates and is spread through the body. Upon reaching the liver, spleen and other tissues, parenchymal cells, including hepatocytes and adrenal cortical cells will become infected (Mahanty and Bray, 2004). This is what leads to the enlarged organs, and will also result in an increase in the levels of liver enzymes in the blood. Prophylaxis and Treatment Some progress has been made in the formation of vaccines, and these have proved successful in testing on non-human primates (Hensley et al., 2005). However other sources report that all attempts so far have met with outright failure (Peters, 2005). Barrier nursing techniques appear to be effective in preventing the spread of the disease (Dowell et al., 1999; Formenty et al., 1999). Prognosis The Zaire strain of Ebolavirus is reportedly the most lethal (Mahanty and Bray, 2004); there is only one reported case of a human contracting the Ivory Coast strain, presenting similarly to the patient, and they survived (Formenty et al., 1999). It is very difficult to form an accurate prognosis however due to the limited results on which to base it. References Bayer A.S., Ward J.I., Ginzton L.E. and Shapiro S.M. (1994) Evaluation of new clinical criteria for the diagnosis of infective endocarditis. American Journal of Medicine, 96 (3), pp.220-2 Brooks G.F., Butel J.S. and Morse S.A. (2004) Medical Microbiology 23rd Edition. McGraw-Hill, p.197 CDC (2005) Centres for Disease Control and Prevention [online]- November 18, 2005.- available from: http://www.cdc.gov/ncidod/dvrd/spb/mnpages/dispages/ebola/qa.htm [cited February 2, 2007] Cecchi E., Parrini I., Chinaglia A., Pomari F., Brusasco G., Bobbio M., Trinchero R. and Brusca A. (1997) New diagnostic criteria for infective endocarditis. A study of sensitivity and specificity Eureopean Heart Journal, 18 (7), pp. 1149-56 Dowell S. F., Mukunu R., Ksiazek T. G., Khan A. S., Rollin P. E. and Peters C. J. (1999) Transmission of Ebola hemorrhagic fever: A study of risk factors in family members, Kikwit, Democratic Republic of the Congo, 1995. Journal of Infectious Disease, 179 Suppl. 1, pp. S87-S91 Durack D.T., Lukes A.S. and Bright D.K. (1994) New criteria for diagnosis of infective endocarditis: utilization of specific echocardiographic findings, American Journal of Medicine, 96 (3), pp. 200-9 Elliott M., Hastings U., Desselberger R. and Reid G. (1997) Lecture Notes on Medical Microbiology Oxford, UK: Blackwell Publishing, pp.30-1 Formenty P., Hatz C., Le Guenno B., Stoll A., Rogenmoser P. and Widmer A. (1999) Human infection due to Ebola virus, subtype Cote dIvoire: Clinical and biologic presentation. Journal of Infectious Diease, 179 Suppl. 1, pp.S48-S53 Heeney J.L. (2006) Zoonotic viral diseases and the frontier of early diagnosis, control and prevention. Journal of Internal Medicine, 260, pp. 399-408 Hensley L., Jones S., Feldmann H., Jahrling P. and Geisbert T. (2005) Ebola and Marburg viruses: Pathogenesis and development of countermeasures. Current Molecular Medicine, 5, pp. 761 772 Heritage J., Evans E.G.V. and Killington R.A. (1999) Microbiology in Action. Cambridge, UK: Cambridge University Press, p. 185 Hoen B., Selton-Suty C., Danchin N., Weber M., Villemot J.P., Mathieu P., Floquet J. and Canton P. (1995) Evaluation of the Duke criteria versus the Beth Israel criteria for the diagnosis of infective endocarditis. Clinical Infectious Disease,21 (4), pp. 905-9 Johnson A.P. [et al.] (2001) Antibiotic susceptibility of streptococci and related genera causing endocarditis: analysis of UK reference laboratory referrals, January 1996 to March 2000. BMJ, 322, p. 7283 Johnson E., Jaax N., White J. and Jahrling P. (1995) Lethal experimental infections of rhesus monkeys by aerosolized Ebola virus. International Journal of Experimental Pathology, 76 (4), pp. 227-236 Karth G.D. [et al.] (2002) Complicated infective endocarditis necessitating ICU admission clinical course and prognosis. Critical Care, 6 (2), pp. 149 154 Kurosaki Y., Takada A., Ebihara H., Grolla A., Kamo N., Feldmann H., Kawaoka Y. and Yasuda J. (2006) Rapid and simple detection of Ebola virus by reverse transcription-loop-mediated isothermal amplification. Journal of Virological Methods, doi: 10.1016. Li J.S., Sexton D.J., Mick N., Nettles R., Fowler V.G., Ryan T., Bashore T. and Corey G.R. (2000) Proposed modifications to the Duke Criteria for the diagnosis of Infective Endocarditis. Clinical Infectious Disease, 30, pp.633-638 Mahanty S. and Bray M. (2004) Pathogenesis of filoviral haemorrhagic fevers. The Lancet, 4 (8) pp. 487-498 Moon M.R., Stinson E.B. and Miller D.C. (1997) Surgical treatment of endocarditis. Progress in Cardiovascular Diease, 40 (3) pp. 239-64 OConnor D. (2002) Pathology. Elsevier Health Sciences Peters C. J. (2005) Marburg and Ebola Arming ourselves against the deadly filoviruses. New England Journal of Medicine, 325 (25), pp. 2571-2573. Peterson A.T., Bauer J.T. and Mills J.N. (2004) Ecologic and geographic distribution of filovirus disease. Emerging Infectious Dieases, 10 (1), pp. 40-7. Ramsdale D.R. et al (2004) Dental aspects of Endocarditis Prophylaxis : New Recommendations from a Working Group of the British Cardiac Society Clinical Practice Committee and Royal College of Physicians Clinical Effectiveness and Evaluation Unit [Report]: Working Group of the British Cardiac Society Clinical Practice Committee and Royal College of Physicians Clinical Effectiveness and Evaluation, 19 April 2004. Sanchez A., Lukwiya M., Bausch D., Manharty S., Sanchez A., Wagoner K. and Rollin P. (2004) Analysis of human peripheral blood samples from fatal and nonfatl cases of Ebola (Sudan) haemorrhagic fever: Cellular responses, virus oad and nitric oxide levels. Journal of Virology, 78 (19), pp.10370-10377. Towner J.S. [et al.] (2004) Rapid diagnosis of Ebola hemorrhagic fever by reverse transcription-PCR in an outbreak setting and assessment of patient viral load as a predictor of outcome. Journal of Virology, 78 (8), pp. 4330-4341 WHO (2005) World Health Organisation Ebola Factsheet [Online]available at: http://www.who.int/mediacentre/factsheets/fs103/en/index.html [cited February 2, 2007]

Health Care Reform Essay

Health Care Reforms The affordable care act came in to effect on March 2010. It is a four years plan that will affect the delivery of care to the 250 million Americans. (Swanton, 2012). The Affordable Care Act includes numerous provisions to support millions of Americans to keep the Health care costs low, promote preventive care such as colonoscopies and mammogram, and other services readily available to promote prevention of the disease and hold insurance companies accountable for the safe delivery. (Hill, 2012). The health care reform act intended to make the health care more affordable for all and make health care more safe. There were several aspects of the health care system that the reform would impact such as the employer to provide health insurances to their employees, health coverage for adult children by the protected by the parents insurance. And the reimbursement to the hospitals based on the quality of service provided rather than the quantity of the service. Goals of the reform The health reform also known as the Patient Protection and Affordable Care Act (PPACA), of 2010 will have a profound influence on health care in the United States. A major goal of the Act is to improve access to affordable, quality health care. In the year 2007, the health care statistics showed that there was increase in the ineffective care provided to the patients which consumed vast majority of the health care funds (Hills, 2010). The insurance companies also dictate the care for the patients and denied care for those who had preexisting health conditions, or provided health care at a very high cost. There was a great need for the reform in the health care system. The three main goals of the PPACA are, (1) expand access to health insurance coverage, (2) improve affordability and sustainability for those who have health care insurance, and (3) control the rising costs of health care while improving quality (Cutler, 2010).Based on these goals, the health care providers, the insurance companies, the patients and the system itself will be affected. An important element in achieving this goal will be to learn from patients’ experiences and build the foundations for personalized care for the patients. (Hill, 2010). Cutler (2010) states, the initiative will require, â€Å"partnership among researchers, clinicians, policy makers and regulators, and patients to design an  integrated information network system that will be the basis for providing the right treatment for the right patient in the right place at the right time (p.45). Thus with health care reform goals is to provide high quality of personalized care to the patient. Reference Cutler, W. (2010). Thinking outside the pillbox—medication adherence as a priority for health care reform. New England Journal of Medicine, 362(17), 1553-1555. Orszag, P. (2010). Health care reform and cost control. New England Journal of Medicine, 363(7), 601-603. Hill, B. J. (2012). What is the meaning of health? Constitutional implications of defining â€Å"medical necessity† and â€Å"essential health benefits† under the affordable care act. American Journal of Law and Medicine, 38(2), 445-70. Retrieved from http://search.proquest.com/docview/1038820105?accountid=13931

Scientific method

They yet forget another important component which is also supposed to be ffered by the libraries if they are to sustain and increase their membership. This important component is customer care. According to Jamier L. Scott (2002), from Wikipedia defines customer care service as a series of activities designed to enhance the level of customer satisfaction – that is, the feeling that a product or service has met the customer expectation. Thus the customer should feel at home when he or she is in the library and should leave while they are contented that they have really been assisted.Customer care is the watchword in both private and public sectors as e move into the service age of 21st century (De Saez, 2002:126). The client is firmly at the centre of missions and strategic policies. Libraries and information services must demonstrate this constantly and consistently if they are to succeed. The need to feel that one is respected is vital to an individual's concept of self. De S aez (2002:66) argues that a welcoming atmosphere can be created by staff well trained in customer care.This means that I ibrary statt should be knowledgeable in customer care and should see to it that they maintain welcoming environment at all times. Library ustomers or users should be welcomed warmly. De Saez (2002:75) further suggests that however, all library employees be encouraged to recognise their very real role as salespeople for the organisation. Their role will be to make a customer care a high- level priority, presenting a professional face at all times to establish and develop good public relations. Kotler†¦ et al (2008: n. ) says that todays companies are going beyond designing strategies to attract new customers and create transactions with them. Companies are now using customer relations management to retain customers nd build profitable, long-term relationship with them. Likewise libraries should use customer relations management, customer care inclusive, to ret ain their customers or attract new members or users. Once a customer is mistreated and disappointed, he would not want to come back and will definitely be discouraging others from coming to the library sighting his experience of mistreatment as an example.Library staffs need to be nice to their users if they are to continue patronizing the libraries. Rice (1997:17) also argues that if you do not care for your customers you will surely go ut of business. The customer will definitely go where they feel that they are welcomed. This implies that in case of a library they will shun coming to the library and prefer other information sources like the internet where they will not meet hostility. So if people do not come to the library then the library will be dysfunctional.Therefore it is as well very important nowadays, like in any other business institutions for librarians to observe customer care in libraries. 1. 2 Background College of Medicine (COM) is one of the five constituent colle ges of University of Malawi. Other colleges are the Polytechnic in Blantyre, Chancellor College in Zomba, Bunda College of Agriculture in Lilongwe and Kamuzu College of Nursing with campuses in Lilongwe and Blantyre. COM was established in 1991 and enrolled returning students from abroad. Before the College was established, medical students were being sent to Australia, South Africa and the United Kingdom.With the establishments of College of Medicine, the country is now training its own doctors locally. The students' mode of enrollment is in two phases. The first group is that of premedical students. This refers to O-level students. They study A-level science subjects like mathematics, chemistry, biology and physics. After successful completion, they are enrolled for five years in the medical course. The other group is that of students with A-level science subjects obtained from Chancellor College, Kamuzu Academy or any other high school. These students are enrolled straight into t he first year of medical course for five years.COM like any other institution of higher learning has a library at its campus. It is situated along Mahatma Ghandi road. For the first ten years, the library operated from the Polytechnic library complex until October 2000 when it moved to its present location (Mangumbi, 2006:1-2). The library is relatively small and a new and bigger one is under construction which is expected to be occupied by the end of the year 2010. The mission of the library is to support teaching, learning and research activities for the college by providing up-to-date information resources and promoting effective usage of library facilities.The community that the college of medicine serves is composed of the following. All academic, academic related and administration staff; All registered students ot the college tor the entire duration ot their study; Members f University of Malawi; All college of Medicine members of staff; Visiting lectures, research fellows an d other visitors; Interns and other medical personnel and external paid up members. The COM library offers various services to its clientele. These are lending services (long loan and short loan), Reference services, Malawiana and interlibrary services Just to mention a few.In its holding the library also offers electronic resources like e-books and subscribes to online Journals through the Malawi Library and Information Consortium (MALICO), WHO and INASP. The collection includes CD-ROMs and DVDs hich are also lent to people. (College of Medicine 2009 Prospectus) 1. 3 Statement of the problem Although a library may provide a number of services to its clientele it is very important to serve these customers with courtesy and satisfy their needs in a friendly environment. No matter how well stocked the library may be, if it has hostile staff and environment then members will not be attracted to the resources.They will definitely shun the library and opt for other information sources. N ot only that, with information overload such as that available through the internet, some people may ot hesitate to stop patronizing the library if they feel are being ill treated at the library. It is for this reason that a research will be conducted to find out if there are customer services at College of Medicine. The research will find out how clients are being treated if they come to the library. If they have a query, how are they assisted? Are they treated warmly and with courtesy? 1. Aim of the Research The research aims at finding out if the customer care services are available at College of Medicine Library. 1. 5 Specific Research Objectives 1. To find out the customer care services at College of Medicine Library 2. To find out if library staff are always friendly 3. To find out if library staff are eager to assist library users. 4. To find out user satisfaction, 5. To find out how library staff treat customers. 6. To find out if queries are solved peacefully and amicably. 1. 6 Research Questions 1 . How do library staffs welcome you in the library i. e are you greeted when you reach the counter? . Are they always willing and eager to assist when you need a special help at the counter or in the library in general? 3. How do you rate friendliness of staffs? 4. Which group of library staff is friendly? . Do you have any suggestion on how best the library can improve its customer care services? 1. 7 Significance of the Study The study will assist the library management to make recommendations in coming up with plans on how to improve the customer care services in order to retain its clientele and encourage those that are graduating to continue being members and patronize the library.Scope and Limitations Since the research will only focus on students, the findings will not reflect the real results that are on the ground. It would have been better if the research involved all ossible library members. Lack of enough time and money will also be a limiting f actor to this research. 3. 0 METHODOLOGY Research methodology is a process whereby data is collected for the research project. It is simply a set of procedures and methods used to carry out a research. Macmillan and Schumacher (1997:n. ) define research methodology as a design whereby a researcher selects data collection instruments and uses analysis procedures to investigate specific research problems. On the other hand, research methodologies according to Powell and Connaway (2004:286-287) refer to strategies urrounding the use of multiple methods of data collection as required by different types of attempts to achieve higher degree of reliability and validity. This involves gathering the opinions of people on a particular topic. Neuman (2000:122) has divided methodology into categories thus quantitative and qualitative.Qualitative research stresses the experiences and meanings of phenomenon. While quantitative puts emphasis on the empirical exploration and explanation of phenomen on, where generalization from the sample to population is the goal (Newman & Benz, 1998 n p). This research will use quantitative and qualitative methods to allow the researcher to get the in-depth information form students on how they are treated in the library. 3. 1 Research Method This basically is the specific method that is used in a research. Social sciences use various methods in research but the common one is survey method.Powell & Connaway (2004:61) define research method as specific means of collecting data. One of the research methods used in social science is survey. Survey is the research strategy where one collects data from all or part of a population to assess the relative ncidence, distribution and interrelations of naturally occurring variables (Powell 2004:61). Aina and AJiferuke (2002:32) observe that a social survey research involves a systematic and comprehensive collection of information about the opinions, attitudes, feelings, beliefs and behavior of people.T herefore this research will use survey method as it is widely used in social sciences, and library and information science being one of them. It is also flexible because a wide range of data can be collected. 3. 2 Target Population According to Powell (2004:84) population is the total of all cases that conform to a re-specified criterion or set of criteria. He further states that the population is the aggregate of units to which one wishes to generalize the results of a research study. Since COM is still young, its population is not as big as its other sister colleges.It has the population of 585 students in its various programs. So this means that the population of this research will be based on the population of the college which is 585 students. The population of the students is presented in table below. Table 1: Population size for students COURSE NUMBER OF STUDENTS Premedical Students 160 Pharmacy Students 71 Bachelor of Medicine, Bachelor of Surgery (MBBS ) Students 298 Medica l Laboratory Science 51 Total number of Students Source: College of Medicine library user's register, May 2010 3. Sampling Methods Sample as defined by Lo Biondo-Wood and Haber (1998:250) is a portion or a subset of research population selected to participate in a study, representing the research population. Stratified simple random will be used to get the participants. In this method the population will be divided into strata. The population of students will be divided according to courses, levels of study, male and female and then selected randomly. The method is advantageous because it guarantees fair representation of different segments of population and biasness is minimized. 3. Sample Size Chowdhury (2008:83) defines sample as the sub-group of a population to be studied. Sample is a small amount of something or quantity or part of something to be used for study in a research. But Powell (2004:193) defines sample as a selection of units from the total population to be studied. Leedy and Ormrod (2005:207) argues that the larger the sample, the smaller the amount of sampling error. However, a larger sample does not guarantee good results if it is not well represented. The sample size of the students will be calculated at 20% to have a good representation.Table 2 below illustrates the sample size. Table 2: Sample size 32 Pharmacy students 14 Bachelor of Medicine, Bachelor of Surgery (MBBS) Students 59 Medical Laboratory Technology 10 Total number of students 115 3. 5 Research Instruments According to Aina (2004), data collection instruments are instruments used to collect data. Seaman (1991:42) defines data collection instruments as devices used to collect data such as questionnaires, tests, structured interview schedules and checklist. Questionnaires will be used to gather data trom participants tor this study.They have been chosen because they have an advantage of giving respondents an opportunity to respond at their convenient time. Not only that, but are also quick and simple method of reaching a large sample of people. The questionnaires will contain both open and closed ended questions so as to cater for both qualitative and quantitative techniques. 3. 6 Data Collection Procedures Data is information obtained during the course of investigation or study (Polit ; Hungler 1999:267). The questionnaires will be distributed to students who will be dvised not to write their names.The questionnaires will be self-administered by the researcher. 3. 7 Pre-Testing of Research Instruments To ensure reliability and validity, the questionnaires will be tested before distributing them to respondents. 3. 8 Ethical Consideration To ensure confidentiality, all questions will not bear names of the respondents. However, numbers will be assigned on each questionnaire for participants to remain anonymous. As Polit and Hungler (1999:132-134) advise that researchers need to exercise care that the rights of individuals and institutions are safeguarded.Per mission will be sought from the College of Medicine Registrar to conduct the study. And also legal and ethical issues regarding this research will be observed. 3. 9 Data Analysis Data analysis is the technique used to interpret, organize and present data that has been collected. Powell (2004:53) defines data analysis as the process of analyzing the data gathered basically involves coding the responses or placing each item in the appropriate category tabulating the data and performing appropriate statistical computation. The data from questionnaires will be checked and processed using.