Corporation Tax, Income Taxes, and Capital Gains Tax at the United Essay

Corporation Tax, Income Taxes, and Capital Gains Tax at the United Kingdom - Essay Example A limited amount of companies must pay corporation tax. The self-employed do not. However, in almost all circumstances, cooperatives, housing associations, members' clubs, and trade associations must pay corporation tax (Wikipedia, 2007). Companies that are obligated to pay corporation taxes on their profits are required to perform certain activities. First of all, they are required to notify HM Revenue and Customs that they indeed are in operation at that they are among those required to pay corporate taxes. Then, the company must file a self-assessment Company Tax Return without being assessed by the HMRC, similar to individuals who are required to file their own income taxes without first being assessed by the IRS. Lastly, this requires that accurate records of all financial dealings that contribute to the information submitted to the HMRC be kept at all times. In order for corporations that must pay corporation tax to avoid fines, they must know their statutory filing date and their normal due date. Each company must hold full responsibility for calculating its own corporation taxes and paying the amount due before the deadline. If a company fails to do so, they will owe a penalty. According to Business Link, "A company can send in its Company Tax Return at any time after the end of its accounting period but must do so no later than the statutory filing date. This is later of (a) 12 months after the end of your company's accounting period [or] (b) three months after your company receives a "notice to deliver a Company Tax Return form CT600" from HM Revenue & Customs (HMRC)" (2007). Companies who do not send their returns on time receive penalties. Companies who regularly submit their returns late enjoy increasingly higher penalties. Penalties can also be assessed for returns that are incorrect or for companies who fail to tell HMRC that they are liable to pay corporate taxes. Business Link claims that "Payment of the corporation tax itself is due exactly nine months and one day after what is called your normal due date. For most companies, the normal due date is the last day of the accounting period. So if a company's tax return covers the accounting period 1 January 2004 to 31 December 2004, then the corporation tax should be paid no later than 1 October 2005" (2007).

Advantages and Disadvantages - Studying Abroad Essay Example for Free

Advantages and Disadvantages Studying Abroad Essay Nowadays, there are many people continuing their studies outside their country. They think that educations in other countries are better than in their own country. Studying abroad offer so many life-changing and enduring academic, career, and social benefits, therefore students consider studying abroad. Studying abroad lets you experience things you have never faced them before. It gives you the opportunity to communicate with different people who have different religions and speak different languages. This will improve your social skills. In addition, when you graduate from a university in a foreign country, It will make you more prestigious. In work life and in your personal life, It will bring more respect for you. To them, you are a person who experiences a different world with different inhabitants. . Exploring cultures and civilisations, which may happen when studying abroad. Few other experiences in life have proven such a positive and sustainable impact on the youth . Overseas education offers many good foreign universities to international students. These universities often have advanced teaching facilities and other resources. In addition, teachers also have higher professional standards On the other hand, when the youth leaves his hometown and migrate to another country to continue study, some obstacles may show up. he must be away from the family and intimate friends for a while. No doubt, the relationship will fade away if he dont try to keep in touch with them. Moreover, the person is exposed to an environment where everybody else acts and behaves different from what the student has learned before. So far the costs of living and studying are most likely higher then your income in the country and you barely find an appropriate job with a high salary at first.

Physics of the Heart

Physics of the Heart Electrocardiography Electrocardiography is the recording of the electrical of the heart by a non-invasive procedure. This is possible because the body is an electrical conductor, the ECG machine acts as a voltmeter and voltage time characteristics are measured by attaching electrodes to the patient`s skin. Electrical impulses created by the conducting tissue of the heart are picked up. The Sino Atrial Node (a small area of heart that triggers muscle contraction, acting as a pacemaker) is located at the top of the right atrium and sends a wave of electrical activity down the right atrium. Another wave of electrical activity is sent by the Atrioventricular node down the Bundle of His once the electrical activity by the SAN is received. There is a small delay before the AVN sends a wave of electrical activity, this is to allow the atria to empty fully before the ventricles contract. The ECG machine detects and amplifies electrical impulses (waves of depolarisation) initiated by the SAN. Each of the heart muscle cells in the body have a negative charge (at rest); this is called the membrane potential. The muscle cells have a negative charge because an active transport mechanism in the cell membrane maintains an excess of cations on the outside, and an excess of anions inside. This means there is a potential difference across the membrane. In the heart it is typically about 70 mV for atrial cells and 90 mV for ventricular cells. Decreasing the negative charge towards zero, via the flooding of cations (Na+ and Ca2+) into the cell, is called ‘depolarisation’ which ultimately causes the cell to contract. A healthy heart will have a distinctive wave of depolarisation that is: initiated by the SAN, spreads out through the atria, reaches the atrioventricular node and spreads all over the ventricles. The potential difference due to the heart`s electrical activity is measured by two electrodes (one positive and one negative). If the electrical impulse travels towards the positive electrode the result is a positive deflection. If the impulse travels way from the positive electrode the result is a negative deflection. Electrodes are typically placed on the arms, left leg and one or more over the heart. This helps to minimise signals from other muscle cells in the body. This can help a cardiologist to understand what is happening in different parts of the heart. The electrical impulses are translated into a waveform. The resulting ECG trace has a distinctive shape with sections that are labelled P, Q, R, S and T. Abnormalities in the shape of the wave are used to identify heart problems such as irregular contractions of the heart. The heart has a zero potential difference across it, the contraction of the atria produces a P wave (The PQ interval represents the delay to allow the ventricles to fill). The contraction of the ventricles then produces the QRS complex. Finally the T wave shows the relaxation of the ventricles. The period (R-R interval) is the time between adjacent peaks in the ECG trace. In a healthy person this varies by up to 10% between each heart beat. Heart rate is determined by averaging over multiple heart beats (Heart rate = 1/average period). The heart rate in beats per minute is equal to the frequency in hertz (Hz) x 60. The Physics of the Artificial Heart In artificial hearts (such as the one made by AbioCor), the electronic kit is implanted in the abdomen of the person receiving the transplant to monitor and regulate the pumping of the artificial electronic heart. Power is supplied from an external battery pack to components inside the patient, without penetrating the skin, using inductive electromagnetic coupling. A principal similar to this is used by transformers in the national grid. The internal battery can provide up to 40 minutes of power when disconnected from the external battery pack, for when the patient may want to have a shower for example. In transformers, an electrical current passes through a wire wound around a core, called the primary coil. Another wire is wound around the same core, this is called the secondary coil. If the two coils have the same number of turns around the core, it allows the primary coil to pass an exact copy of its electrical current to the secondary coil. These types of transformers are normally called ‘isolation transformers’. This allow two circuits to be electrically coupled, without the two circuits actually coming into direct physical contact. The image on the left shows a typical isolation transformer but the one used in this case is considerably smaller in size. The patient is constantly moving so it is quite difficult to keep the two coils aligned. This is important because the correct level of energy needs to be transferred via the wireless energy transfer system so that there is no excess transferred as heat to the surrounding tissue of the patient`s body; this could cause serious damage. Also the components need to be small enough to be carried around without too much discomfort. Furthermore, the artificial heart needs to be able to monitor the flow of blood to maintain its pumping action and make sure the correct amount of blood is being pumped. The rate of the pumping of the blood needs to be altered when the patient requires more or less oxygen, for example more oxygen is required during higher rates of respiration. Blood-flow monitors make use of ultrasound; ultrasound is used because the flow of blood can be monitored without having to be in contact with it. High-frequency sound waves are reflected off red blood cells coming out of the heart. The volume and speed of the blood can be measured using similar principles to those behind radar. The movement of these red blood cells, either towards or away from the transmitted waves, results in a frequency shift (due to the Doppler Effect) that can be measured. This data can help the system to determine the speed and direction of blood flow in the heart. Bibliography http://en.wikipedia.org/wiki/Electrocardiography http://www.iop.org/education/teacher/resources/teaching-medical-physics/electrocardiograms/page_56316.html http://www.thh.nhs.uk/documents/_departments/undergraduates/year3/ecg.pdf http://faraday.physics.utoronto.ca/IYearLab/EKG.pdf https://uk.answers.yahoo.com/question/index?qid=20090924041312AAJIBOM http://www.iop.org/resources/topic/archive/heart/ http://www.wisegeek.com/what-is-inductive-coupling.htm http://www.iop.org/resources/topic/archive/no-fly/index.html http://science.howstuffworks.com/innovation/everyday-innovations/artificial-heart1.htm http://science.howstuffworks.com/science-vs-myth/everyday-myths/doppler-effect3.htm Steve Parker (2009).The Concise Human Body Book. London: Dorling Kindersley Limited. p154-155. Adam Hart-Davis (Editor-in-Chief) (2009).Science, The Definitive Visual Guide. London: Dorling Kindersley Limited. p406-407, p448. Word Count (excluding Bibliography and Headings): 991

Things Fall Apart Essay -- essays research papers

The book â€Å"Things Fall Apart† by Chinua Achebe is a fictional look at the social and cultural life of an African tribe of the lower Niger River region. It depicts the every day life of the tribe and its members. It also shows the culture and customs of the tribe.   Ã‚  Ã‚  Ã‚  Ã‚  The book focuses on one of the tribe members, Okonkwo. He is a well respected member of the tribe. Okonkwo is a good example of a respected member of the tribe who also has great renown. He is known as a great wrestler and warrior of the nine villages of the tribe. He is a very powerful and influential member.   Ã‚  Ã‚  Ã‚  Ã‚  Throughout the story, certain unfortunate events occur, preventing Okonkwo’s rise to the top. Those who knew his father knew him to be lazy and unmanly. This is something that Okonkwo would spend his life trying to change.   Ã‚  Ã‚  Ã‚  Ã‚  Okonkwo is depicted in the story to be a very strong and fearless man, ruling his household with a firm hand. He stifles any emotion that would make him seem weak or like a woman. He shows little affection toward his children and his wives.   Ã‚  Ã‚  Ã‚  Ã‚  His greatest disappointment is the fact that his son is not turning out to be the man that Okonkwo wants him to be. He sees his father in his son, Nwoye, rather than himself. This is greatly displeasing to Okonkwo. This might be why Nwoye’s mother is never mentioned by name, since she produced a â€Å"woman† for a son. He does find that Ikeme... Things Fall Apart Essay -- essays research papers The book â€Å"Things Fall Apart† by Chinua Achebe is a fictional look at the social and cultural life of an African tribe of the lower Niger River region. It depicts the every day life of the tribe and its members. It also shows the culture and customs of the tribe.   Ã‚  Ã‚  Ã‚  Ã‚  The book focuses on one of the tribe members, Okonkwo. He is a well respected member of the tribe. Okonkwo is a good example of a respected member of the tribe who also has great renown. He is known as a great wrestler and warrior of the nine villages of the tribe. He is a very powerful and influential member.   Ã‚  Ã‚  Ã‚  Ã‚  Throughout the story, certain unfortunate events occur, preventing Okonkwo’s rise to the top. Those who knew his father knew him to be lazy and unmanly. This is something that Okonkwo would spend his life trying to change.   Ã‚  Ã‚  Ã‚  Ã‚  Okonkwo is depicted in the story to be a very strong and fearless man, ruling his household with a firm hand. He stifles any emotion that would make him seem weak or like a woman. He shows little affection toward his children and his wives.   Ã‚  Ã‚  Ã‚  Ã‚  His greatest disappointment is the fact that his son is not turning out to be the man that Okonkwo wants him to be. He sees his father in his son, Nwoye, rather than himself. This is greatly displeasing to Okonkwo. This might be why Nwoye’s mother is never mentioned by name, since she produced a â€Å"woman† for a son. He does find that Ikeme...

Marxism Analysis of The Lower Depths Essay

Maxim Gorky’s â€Å"The Lower Depths† shows the struggle between classes. Unquestionably, its focus is on the lowest of the economically low class people being controlled by the bourgeoisie. It is also a representation of how cruel the society could be towards them and how, in turn, the people are affected by the society. Although the play talks of the story of low class people –the vagrant, the gambler, the ex-artist, the ex-aristocrat, the prostitute, and so many others, the thief’s character is the best to display the struggle between the classes. Thieves are likely to be wicked, troublesome, and disobedient. However, the thief in the text projects only the wickedness and troublesomeness but is not really disobedient. He is a bit subservient to the whims of their landlady. Though it is true that there are times when he doesn’t want to follow what the woman says, in the end the woman would always find a way to make him do whatever she likes. For instance, when the landlady wanted the thief to kill her husband, the thief refused. And to bring her plans into reality, she beats Natasha –whom the thief cared about. This made the thief furious and he went to confront the landlady but he incidentally killed her husband instead. Aside from this, the fact that the landlady â€Å"owned† her sister Natasha made the thief adhere to her caprice. He is always protecting his love and is willing to do everything to spare her from the landlord and the landlady’s injustice. The text embodies how the low class people resist the ideology of those in the higher classes. However, because of circumstances they are in, they end up going along with whatever those in higher classes’ demands. The lower economic groups are ignored in this text by those higher than them. The mere title of the play is distasteful. The place where the characters live is created and tagged as the lower depths by no other than the society itself. This just means that the society is also the primary reason for the repression experienced by the people. What the society didn’t realize is that these low class people are in the lower depths because they are deprived of chances to attain their goals and they are put on circumstances that destroy their self-confidence. The system of the ruling class caused the alienation of the low class people, therefore causing them not to be able to live their lives to the fullest. Also, the setting is where the characters tell their stories and debate on whether it is better to live without illusions on one’s own capability or to embrace a romanticized view of the world in order to protect oneself from the pain of daily life. In the play, it is the character of Luka who seems to idealize everything in life and the one who demonstrate that philosophy is meant to be used as an instrument to initiate change. Precisely, it was him who played the opposing figure to the rest of the characters. He is an example of an old man whom experiences made wise. He serves as an inspiration to everyone he meets by urging each of them to start a new life. In spite of this, his extreme optimism could also be the same reason why his life failed. And although he amazed the neglected lower class people in the lower depths, his arrival in their lives was too late that their energy and will has already taken from them. No matter how those people try to ascend from the social swamp, they are always shoved back into the depths. For example, when Natasha and the thief were about to begin a new life, destiny surpass them. Natasha was terribly beaten by her sister and when the thief came to confront the landlady, he accidentally killed the landlord. The theme of the play could be about the dominance of the higher class over the lower classes. As one of the play’s characters puts it â€Å"And so for all the others†¦. Locksmiths then †¦ bootmakers and other working folk †¦ and all the agriculturals †¦ and even the gentry — they live for the better man! Each thinks ‘e’s livin’ fer ‘imself, yet it turns out it’s fer that better man†. All of them who live in the depths and all the other workers seem to believe that they are living for themselves. What they don’t realize is that they are living to work and feed the bourgeoisie. And aside from this, the fact that the characters came from different field means that the bourgeoisie could control all aspects of the culture. To sum up, the play is a depiction of how the bourgeoisie rule the society. And the fact that the society puts the label to people shows how powerful it could affect other people’s lives.

ADHD Medication: Should Antihypertensive Drugs Be Used?

Throughout the 1980's, several published research papers suggested that antihypertensive drugs can be used to effectively manage ADHD symptoms, particularly hyperactive behavior and violent tendencies. It was found that anti-hypertensive drugs clonidine and guanfacine can improve the brain's use of dopamine and inhibit the production of too much norepinephrine. Clonidine was also discovered to be better than stimulants at reducing hyperactivity, impulsivity, and mood swings. But are these ADHD medications necessarily safer than stimulant drugs?There are many kinds of drugs that reduce blood pressure through different mechanisms. Some reduce the vigor of heart contractions while others lower the amount of fluid in the blood. The anti-hypertensive medications for ADHD lower blood pressure by affecting the nervous system. To be specific, they prevent the release of norepinephrine, the neurotransmitter that boosts heart rate when the body's fight or flight response gets activated. By inh ibiting norepinephrine's release, the medicine can calm down a hyperactive child.It's very likely that the desirable effects of anti-hypertensive drugs are due to its sedative properties; drowsiness and fatigue are two of the most common side effects of clonidine. Studies also show that these medicines do not improve short attention spans and productivity. To combat this, there was a trend where doctors prescribed anti-hypertensives with the stimulant methylphenidate, found in the popular ADHD drug Ritalin. Unfortunately, this practice resulted in the death of several children.Although a medical investigation was unable to come up with evidence that the deaths were due to these drugs, many prominent doctors started questioning the value of treating ADHD with antihypertensives and methylphenidate, considering that its long-term effects and safety are poorly studied. When used alone, anti-hypertensive medications may have some potentially worrisome side effects. Since these drugs are designed to prevent hypertension, the drug may cause low blood pressure and interferes with heartbeat, which may increase the risk of heart conditions.Its sedative effects can also impair thinking and slow down motor skills, which pose safety problems for ADHD sufferers who drive or operate heavy machinery. On the other hand, anti-hypertensive medications do not have the addictive potential of stimulants and will not cause heart failure by itself. Of all the medications used to treat ADHD, anti-hypertensives seem to have the least dangerous risks. However, these risks are very real and still have the potential to be life-threatening. Consider the pros and cons very carefully before deciding to treat your child's ADHD with proper medicinal remedies.