Wednesday, May 6, 2020
Essay on Positive psych - 2461 Words
Abstract The emerging field of positive psychology has gained a lot of interest in the recent years. Positive psychology has been proven to promote happiness in many individualââ¬â¢s lives as well as reinforce their personal feelings of self-worth. The use of positive psychology can be applied to multiple aspects of an individualââ¬â¢s life, making it a universal approach to happiness and less stress. One major group of individuals that can effectively carry out the use of positive psychology is athletes. Instilling and educating coaches and players about this approach could help players deal with the immense amount of pressure the players go through. Professional athletes obviously take on more pressures than younger players, but the use ofâ⬠¦show more contentâ⬠¦There is much research that suggests that happiness is also a means toward higher levels of overall success. Using positive psychology can promote happiness, which, in return, will lead to more overall success in an individualââ¬â¢s life (Ben-Shahar 2007). By using the positive psychology approach an individual can lower stress while improving personal biological and spiritual health. Another advantage point to positive psychology is that it can be applied to many aspects of an individualââ¬â¢s life. Positive psychology can be applied to education, the workplace, and in relationships (Ben-Shahar 2007). Athletes for example, are a group of individuals who could really benefit from positive psychology. Athletes of all ages and skill type experience some sort of pressure while playing their beloved sport. Younger athletes could feel pressure from coaches, teammates, and even parents. If youre a parent or coach, you probably have an opinion about youth sports. You might think that sports help children develop teamwork skills, self-confidence, resiliency, moral character, and other personal strengths. Or you may see a dark side to youth sports, believing that young athletes develop ag gressive traits like bullying and the need to dominate their opponents on and off the field. The proponents of youth sports often make blanket statements about the benefits of sports, leading parents to believe that ifShow MoreRelatedMy Psych 111 Class Through Operational Conditioning Using M M s As A Positive Reinforcer Essay953 Words à |à 4 Pagesof this experiment is to reduce cramming by increasing the time spent studying daily for my Psych 111 class through operational conditioning using MMââ¬â¢s as a positive reinforcer. Studying is conceptually defined as the act of devoting time and attention to acquiring knowledge on a subject. Before the experiment was performed, the daily time spent studying for Psych 111 averaged 10-20 minutes. The positive reinforcer, MMââ¬â¢s, are conceptually defined as button-shaped candies produced by Mars, IncorporatedRead MorePositive Psychology5612 Words à |à 23 PagesPositive Psychology-A Current perspective Author Krishan Kumar Dr. Rajiv Dogra Corresponding Address Krishan Kumar, M. Sc, M. Phil (M SP), PhD (Pur) Clinical Psychology, Computational Neuroscience National Brain Research Centre, Manesar Email- keshusony@rediffmail.com Ph.no. 9999516319 Dr. Rajiv Dogra Associte Professor, Department of Clinical Psychology Post Graduate College and Medical Sciences, Rohtak Email- Rajeevdogra@rediffmail.com What is positive psychology? Read MorePositive Thinking Is Not Enough ! By Design : The Power Of Small Decisions That Are Shaping Our Destiny1379 Words à |à 6 PagesPositive Thinking Title Research Positive Thinking: Positive Thinking is not enough! 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An evaluation of Repetitive Stress Injury (RSI) Free Essays
string(84) " requested not to disclose information regarding their mouse hand during the study\." Introduction The incidence of repetitive injury has steadily increased over the past decade and evidence indicates that this trend will continue. (Millender et al 1992, Byng et al 1997). In UK according to the NHS report, 1 in 50 workers has reported symptoms of repetitive stress injury (RSI) (Scot et al 2008). We will write a custom essay sample on An evaluation of Repetitive Stress Injury (RSI) or any similar topic only for you Order Now More recently there have been reports of increase in RSI among computer operators (Anderson et al 2008) reason being their repetitive jobs at faster pace. There is also research which reads that forcefulness and awkward position of upper limb have a direct effect on the development of repetitive stress injury (Greening et al 1999). Even though RSI is common, the causes of RSI are complex, diverse and incompletely understood till today. Amongst the most various hypotheses suggested over decades there is some evidence of involving the whole nociceptive system (Brain 2009). With respect to the RSI in upper limb, commonly reported symptoms by patients are cramps, par aesthesia, and hyperalgesia, with no major motor or sensory involvement (Scott et al 2008). And after reviewing these symptoms again and again the nervous system is said to be certainly involved directly or indirectly in all the patients of overuse injury of upper limb (Reisch et al 2005). It were these studies that have given birth to concept called Neurodynamic in the world of physiotherapy (Shacklock 1995) Neurodynamics has become progressively more accepted as part of the evaluation and management of the repetitive injuries (Blaster et al 1997). The ULTT was initially thought by Elvey (1979) as an objective assessment of the neural tissue of the upper quadrant in the examination of arm pain and local pain pattern of the upper quadrant. Fundamentals of neurodynamic testing are that the nervous system exists in physiological and mechanical continuity (Slater ET al1994). This means that when mechanical stresses when applied on the nerve may evoke physiological responses such as alteration in axonal transport or may be interneural blood flow. And physiological disturbances like diabetes may predispose a nerve to mechanical disturbances (Mackinnon et al1986). Physiotherapistsââ¬â¢ incorporating tension tests as a part of assessment and treatment have documented that altered nerve extensibility and is a very common finding in RSI disorders. In conjunction with symptomatology and subjective responses to these techniques, difference in the range of motion (ROM), difference in perceived response etc between the affected and the non affected are often considered indicative of adverse neural tension, with implied assumption that such differences are not apparent in asymptomatic subjects (Butler 1989). Such assumption questions the evidence based practise and the validity of these tests (Sackett. et al 1996) Research evaluating the upper limb tension test Shacklock in 1995 concluded that ULTT for median nerve is a simple, effective and reliable method of examination to gain an impression of nerve mobility after performing test on cadavers. In 2005 Resich et al performed a study to measure the reliability and sensory response of median nerve biased on normal subjects. The limitation of the study was that it was done just on one side of body of normal individual. This therefore did not allow assessing if any variability or response existed in left and right side. Also the study was done on non keyboard workers thus the results cannot be generalised. Byng et al in 1997 conducted a research to compare the response of ULTT median nerve in asymptomatic, symptomatic key board workers and non keyboard workers. The results concluded that there was a variation in response to the nerve test among the three groups with keyboard workers having significant altered neural sensitivity when compared to non keyboard workers there by concluding the pain in key board workers is neural in origin. The shortcoming of this study was that there is no information regarding what was considered as a normal response at individual joint as there was only unilateral comparison. Scott et al in 2008 performed a study to determine the false positive ULTT and slumps tests in healthy adults and reported there are false positive response in asymptomatic. But the study was just performed on dominant side of the body thus there can be no comparison and these results cannot be expected for the opposite arm. Also the mean age of participants was only 22 years thus cannot be generalized. Since the researchers knew the dominant side this may have contaminated the result. Thus ULTT is an undoubtedly simple, effective and reliable method of examination to gain an impression of nerve mobility but no trial has attempted to compare the variability of the neural tension test response bilaterally in normals. Without this bit of information the validity of the ULTT is questionable. Thus the aim of the study is to evaluate if there is any difference in mechano sensitivity and perceived response to median nerve ULTT test when compared bilaterally in non symptomatic female key board worker. Methodology Participants Inclusion criteria for the study were: asymptomatic female key board operators between the ages of 18- 60 years without any sensory problem of upper limb and/or neck within the last three months. Participants who complained of bit of neck pain on prolonged hours of sitting which did not radiate to shoulder or upper limb were included. Subjects were excluded if they reported any contraindication and/or precaution (Butler, 1991) like peripheral or central nervous system disease or medical metabolic disease like diabetes, rheumatoid arthritis. They were also excluded if they had reduced range of motion of the upper limb and cervical spine. Thirty female asymptomatic key board operators volunteered for the study (mean age 31 à ± 6.8 years; range: 24-54 years). Prior to the study all the participants read participation information sheet and signed consent form. There after participants filled the evaluation form which was regarding inclusion criteria, years of experience, hours of work per day and arm dominance. Arm dominance was defined as the hand participants used for operating the mouse also referred to as mouse hand in the study. Participants were requested not to disclose information regarding their mouse hand during the study. You read "An evaluation of Repetitive Stress Injury (RSI)" in category "Essay examples" The information pertaining arm dominance was blinded to both the researchers as it was known only after the application of ULTT1 test. Procedure Ethical approval was granted by the Committee on Ethics in Research at Sheffield Hallam University. After the participants had filled the evaluation form and the participant was eligible for the study screening movements were performed on the cervical spine, thoracic spine and of both the upper limb to abolish these structures as potential resources of symptoms. Two researchers were involved in the study. Both were students of Msc Applying Physiotherapy at Sheffield Hallam University. The author was the primary researcher who performed ULTT1 on all the participants in both hands. The second researcher only assisted to record the response to ULTT1 on body chart. The method adopted to perform ULTT for median nerve was the test proposed by Elvey 1986, Kenneally et al 1988 and Butler 1991a. David Butler in 1991a conveyed ULTT1 to be median nerve dominant and was reliable in normalââ¬â¢s (Edgar et al 1994) and in patient population (Selvaratnam 1991). The ULTT 1 test was described to each participant by the prime researcher before the test is performed and were informed that their participation was utmost important while recording the response on the body chart. They were also informed to move any part of their body while describing their response to the assistant researcher. Each participant wore a vest for the research purpose. There after each participant lay supine on a high/low plinth with the test arm slightly off the plinth. For convenience researcher passively manoeuvres the test first on right hand followed by the left .The position was secured with seat belts around thorax and pelvis to avert lateral movement of the chest. The right arm was tested first for convenience and was placed in starting position with the glen humeral (G-H) joint in neutral, elbow flexed and forearm, wrist, fingers and thumb in neutral. The other arm will lay relaxed adjacent to the abdomen. The participants were advised to maintain the head in neutral position and were requested to look at a spot on ceiling which negated any cervical spine rotation. Thus with the neck in neutral position the ULTT 1 test was commenced. To start with the shoulder was positioned in to neutral position and the examiner placed the hand on the test shoulder to prevent elevation. This was followed by G-H joint abduction to a maximum of 110à ° in frontal plane. From this position wrist, fingers and thumb were passively extended the forearm was supinated. The G-H joint was then externally rotated to no more than 50à ° as the third distinct component to shoulder. Thus the last component to be added was elbow extension. The elbow was extended until full extension was achieved or participant reported any symptoms at any stage of the test. When the symptom were reported by the participant the second researcher was responsible to record the nature of perceived sensory response in form of words or phrases and the location of the perceived sensory response on a right side marked on body chart. There after structural differentiation (STD) i.e. ipsilateral neck flexion (INF) was performed by the actively. ULTT1 was considered mechanosensitive positive only if the participant perceived reduction in the perceived symptoms and if the primary researcher performing ULTT visually observed an increase in the range of motion at elbow after the addition of desensitising manoeuvre i.e. the ipsilateral neck flexion (Quinter 1989, Butler 1990). The response of mechanosensitivity for ULTT was recorded as ââ¬Å"Yes ââ¬Å"or ââ¬Å"Noâ⬠and the response to structural deviation was recorded as increased (^) or decreased (v) with respect to symptoms only. A break of 10 minutes was given before the test was performed in the left hand. The same procedure was carried out and data was collected in similar manner on body chart. Data Analysis Descriptive statistics were utilized to know if mechanosensitivity for ULTT1 exists in the participants. After data collection all the sensory responses were collated on a single body chart(figure 2) which as further analysed by dividing the upper limb into five distinct areas i.e. cubital, forearm, wrist, fingers and thumb. Frequencies of these locations were counted regardless of its nature and were tabulated. This made comparison between the two hands easier. The nature of perceived sensory response which was reported as words or phrases was divided in two categories stretch pain, pull pain. Frequency of the similar type of response was counted and compared for further analysis. Demographic characteristics like age, years of experience, hours of work and dominance were to analyse if association between ULTT1 response and these variables exists. To achieve the aim of the study, the data were analysed by answering the following questions. Analysis of the ULTT1 response in asymptomatic key board operators i.e. (mechanosensitive and the perceived sensory response from body chart). From the above analysis are there any evidence showing upper limb neurodynamic tests for median nerve is positive among asymptomatic key board operators? If ââ¬Å"Yesâ⬠is there a difference in the response to ULTT1 when compared bilaterally? If there is a difference in response when compared bilaterally, is there an association between the hours of work, age and dominance with the ULTT1 response. The answers to these key questions further assisted in exploration of the research question: Is there a variability of response to upper limb neurodynamic test of median nerve in asymptomatic keyboard operators when compared bilaterally RESULTS Summary of mechanosensitive response compared between mouse and non mouse hand: Table 1 : Table of mechanosensitivity and sensory response in bilateral upper limbs. NoMousehandRIGHT ULTT 1RIGHT STD LEFT ULTT 1LEFT STDNature of perceived sensory response (R)Location of sensory response(R)Nature of perceived sensory response (L)Location of sensory response(L) 1LYvYvStretch pain1,2,3Stretch pain1,2,3,4,5 2RNvNvââ¬âââ¬âââ¬âââ¬â 3RYvYvPull pain1,2,3,4,5Pull pain1,2 4LYvYvPull pain1,2,3Pull pain1,2,3 5RYvYvStretch pain1,2,3,4Stretch pain1,2,3 6RYvYvPull pain1,2,3,4,5Pull pain1,2 7RYvYvPull pain1,2,3,4,5Pull pain1,2,3,4 8RYvYvStretch pain1,2,3,4Stretch pain1,2 9RYvYvStretch pain1,2,3,4,5Stretch pain1,2,3,4 10RYvYvStretch pain1,2,3,4Stretch pain1,2,3 11RNvNvââ¬âââ¬âââ¬âââ¬â 12RYvYvPull pain1,2,3,4,5Pull pain1,2,3,4,5 13RYvYvStretch pain1,2,3,4,5Stretch pain1,2,3 14RYââ¬âYââ¬âPull pain1,2,3,4Pull pain1,2,3 15RYvYvPull pain1,2,3,4,5Pull pain1,2 16RNvNvââ¬âââ¬âââ¬âââ¬â 17RYvYvStretch pain1,2,3,4Stretch pain1,2 18RYvYvPull pain1,2,3,4,5Pull pain1,2,3 19RYvYvStretch pain1,2,3,4Stretch pain1,2,3 20RYââ¬âYââ¬âStretch pain1,2,3,4Stretch pain1,2, 21LYvYvPull pain1,2,3,4Pull pain1,2,3,4,5 22RNvNvââ¬âââ¬âââ¬âââ¬â 23RYvYvPull pain1,2,3Pull pain1,2,3, 24RYââ¬âYââ¬âStretch pain1,2,3,4,5Stretch pain1,2 25RYvYvStretch pain1,2,3,4,5Stretch pain1,2,3 26LNvNvââ¬âââ¬âââ¬âââ¬â 27RYvYvPull pain1,2,3,4Pull pain1,2 28RYvYvStretch pain1,2,3,4,5Stretch pain1,2,3 29RYvYvPull pain1,2,3,4,5Pull pain1,2,3 30RYvYvStretch pain1,2,3,4Stretch pain1,2,3 ULTT1 Upper limb neural tissue tension test for median nere ; STD structural differentiation; INF: ipsilateral neck flexion Incidenc e of mechanosensitive response Fig1-Incidence of detected mechanosensitive response for ULTT 1 amongst asymptomatic keyboard operators From figure 1 it was evident that a high number of participants showed response for ULTT1. On adding ipsilateral neck flexion all of them perceived reduction in the symptoms Table 1.There was nobody who had complained of unilateral symptoms. Thus there was no difference in the mechanosensitive response to ULLT1 in the mouse and non mouse hand. Nature of the perceived sensory response and difference between the mouse and the non mouse hand After summarising the data from 30 body charts it was observed that 13 participants (43.33%) had complained of ââ¬Å"stretch painâ⬠and 12 participants (40%) had complained of ââ¬Å"pullâ⬠pain (Table 1). After comparing the sensory response of mouse hand and non mouse hand in table 1, it was observed there was no difference in perceived sensory response in both the hands. Location of the perceived sensory response The location of perceived sensation in the right and left hand of all the participants were plotted on a single body chart. Figure 1 shows numerical involvement of location of symptoms for the ULTT1 amongst asymptomatic keyboard operators. Figure 1: Body chart divided into 5 areas where responses were perceived. After analysing the repsponse Graphs 2a and 2b :Comparing the symptoms in the mouse and the non mouse hand Location of response Location of response From the graphs 2a and 2b it is clearly evident there was difference in the location of sensory response between the mouse and the non mouse hand. The median nerve was more sensititive in fingers and the wrist joints as compared to the non mouse hand. Discussion: Summary of the results The results from this study showed that asymptomatic keyboard operators showed a positive mechanosensitive response for ULTT1. There was no difference in the mechanosensitive and perceived sensory response when compared bilaterally. 83.33% participants had bilaterally positive mechanosensitive response and had shown increased area of symptoms in mouse hand. And on further reviewing individual characteristics of these participants there was no association found between with age, hours of work and years of experience. Byng 1997 compared the response of ULTT1 between patients, asymptomatic keyboard workers and asymptomatic non keyboard workers. The results showed that key board operators had significant positive ULTT compared to non-keyboard user. Thus the current study and study performed by Byng et al 1997 proposes that a subclinical pathological condition exists in key board operators. There could be many reasons for such a scenario in this group of population. One of the reflection is the type of muscle exertion that is involved in the keyboard workers performing repetitive task for a prolonged hours causes static loading of neck and shoulder muscles (Subratty et al 2005). These static sustained contractions of the shoulders, neck and upper limbs may be required to fix the hands in a functional position necessary for the task (Pascarelli et al 2011). Along with this dynamic contraction of the forearm muscles are required for repetitive key actions which are then superimposed over this backgrou nd of static muscular activity. The musculoskeletal system presents the nervous system with a mechanical interface (Butler 1989). A static muscle contraction such as those witnessed in key board users cause compression of a nerve there by reducing the mobility resulting in positive mechanosensitive response (Subratty et al 2005). The results of the study performed by Lohkamp et al 2011 were in contrast to the current study. He compared bilateral ULTT1 response in 90 normal individuals and the results showed that there were more neurogenic response and reduced ROM in the non dominant hand as compared to dominant hand. The difference in the result between the two studies could be attributed to the difference in the population involved. Lohkamp et al 2011 performed study on normal healthy individual who utilized their non-dominant hand less for their normal daily activities which could have led to reduced flexibility of muscles and compromised mobility of the nerve. In the present study since key board operation is a bilateral task such a difference was not observed. Structural differentiation is added to determine if the ULTT is positive or not (Butler 1991, Nee 2006). Depending on the type of structural differentiation applied, tension in the median nerve could be increased or decreased (Byl et al 2002). In this study all the participants who had reported symptoms for ULTT1; 100% had reported decreased in the sensory response after adding structural differentiation (ipsilateral neck flexion). Similar results were reported by Selvaratnam et al 1994 and Scot et al 2008. This observation might be caused by decreased tensile force of the nerve causing increase in the circulation (Otaga and Niato, 1986). Similar results were seen in a study performed by Coopeiters et al 2002A which concluded that with structural differentiation there was a change in the ROM at the elbow joint and the frequency of response distal to it had reduced. Coopeiters et al 2002A also suggested performing contra lateral neck flexion as a structural differentiation to ULTT1 a s it causes more tension in the nerve tissue and is more specific in provoking the symptoms. But since this study was done in asymptomatic key board operators who are already exposed to high risk of developing overuse syndrome symptoms (Scot et al,2008), contra lateral neck flexion was not the choice of STD in this study for ethical reasons. The present study found no difference in the perceived sensory response in the mouse and the non- mouse hand. Stretch and pull pain were the reported perceived symptoms. The literature reads that stretch and pull sensations are considered as normal response to ULTT1. An individual is considered as mechanosensitive positive if there is a decreased in the ROM while performing ULTT (Buttler1991). Even though the participants had shown response which was similar to normalââ¬â¢s they were still labelled as mechano sensitive for ULTT1 as the researcher had observed reduced ROM at elbow while performing ULTT but it was not measured. This further emphasise that asymptomatic key board users could have a hidden pathological state and are at high risk for developing repetitive stress injury syndromes. An understandable sample of frequency and nature of symptoms was recognized as there was not much of deviation. Amongst the participants who were mechanosensitive bilaterally 100% had perceived sensation at the cubital area (anterior aspect of elbow). The other common reported sites were forearm, wrist, fingers and thumb. The site of involvement was in accordance to the study put forth by Kenneally et al 1988 and Butler et al 1989. The 92% who had complained of more areas of response in mouse hand, had perceived symptoms in the cubital area wrist fingers and thumb while the non dominant hand had received symptoms only in cubital area and forearm. The rationale for this could be the usage of the mouse itself. Recent studies like Jepsen et al 2002 contributed to the literature by performing a cross sectional study on computer operators and concluded that pain, parasthesia and weakness were more prevalent in mouse arm as compared to non-mouse arm. The clinical reasoning behind this could be the mouse operating wrist is constantly positioned in a bent position and this causes reduced space in the carpal tunnel further reducing the mobility of median nerve and the other structures like tendon situated in it. Thus in the median exposed to more compressive forces in the mouse hand than the contra lateral limb and hence it becomes irritable and produces symptoms like tingling and numbness in the wrist, fingers and th umb. Also the difference in location of response had no association with age, hours of work and years of experience as these characteristics were no different than the other participants in the study similar result were observed by (Byng et al 1997) Theoretical Implication: From the current study it can be suggested that a subclinical pathological state exisits among female amongst the asymptomatic female key board operators supporting several hypothesis that the origin of repetitive stress injury are neurogenic in origin. This study also suggests that the usage of the mouse along with causes increased mechanosensitivity of median nerve in wrist fingers and thumb. Thus work place modification and ergonomic advise should also consider the mouse modification. Clinical Implication: Literature shows that dominant arm in normalââ¬â¢s could be used as a control group while assessing the ULTT1 response amongst symtomatics as there exists no variation in response to ULTT1 amongst normal healthy individuals. This study though performed on asymptomatic targeted an intermediate group and suggests that dominant arm is not a reliable diagnostic indicator as variability exists in the bilateral response with more response being in the dominant arm which is in contrast to the current literature. Strength of the study Limited research is available which compares bilateral response of ULTT1 thus the current study adds on to this limited literature. Also while ULTT1 was being conducted the researchers were blinded to the information of dominance to prevent assessor bias. The results obtained from the study could be generalizable as a large age group was included. Limitations Participants were labelled as mechanosesntitive positive if they had perceived a reduction in symptoms after adding ipsilateral neck flexion . No objecetive scale was used to find by how much the percentage the symptoms were reduced thus future research should incorporate scales like VAS scale to have more reliable results. The ULTT was carried out only ones on participants to label them as mechanosesntive positive. Thus this single reposne may not have recorded the real response. Ideally a mean of 3 response would be indiacted to prevent any errors. Scope for future research Future research should focus on more objective methods of accessing the variability of response ofULTT1 among symptomatic key board operators. If ROM is suggested as objective means to measure variability research should be carried out to know how much difference in ROM is required to label an individual mechanosensitive positive. Conclusion The results indicate that asymptomatic key board operators are mechanosensitive positive for ULTT1. There exists a difference in the location of the perceived response when compared bilaterally with more areas being in the dominant arm. Thus domiant of asymptomatics could not be used as a normal control variable while assessing the response of ULTT1 in symptomatic population. REFERENCES Andersen JH, Harhoff M, Grimstrup S et al. Computer mouse use predicts acute pain but not prolonged or chronic pain in the neck and shoulder. Occup Environ Med 2008; 65:126-131 Balster S, Jull G. Upper trapezius muscle activity during the brachial plexus tension test in asymptomatic subjects. Manual Therapy 1997; 2(3): 144-149 Bell A. The upper limb tension test ââ¬â bilateral straight leg raising ââ¬â a validating manoeuvre for the upper limb tension test. 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Strain in the median and ulnar nerves during upper-extremity positioning. The Journal of Hand Surgery 2002; 27A (6):1032-1040 Byng A. Overuse syndrome of the upper limb and the upper limb tension test: a comparison between patients, symptomatic keyboard workers and asymptomatic keyboard workers. Manual therapy1997; 2(3):157-164 Clare HA (1989) the clinical testing of upper limb neural tissue in repetitive strain injury. . Proceedings of the Sixth Biennial Conference of the Manipulative Therapists Association of Australia Adelaide, pp 28-33 Coppieters MW, Stappaerts KH, Everaert DG, Staes FF. A qualitative assessment of shoulder girdle elevation during the upper limb tension test 1.Manual Therapy 1999; 4 (1): 33-38 Coppieters MW, Stappaerts KH, Staes FF, Everaert DG. Shoulder girdle elevation during neurodynamic testing: an assessable signManual Therapy 2001a 6(2): 88-96. Coppieters MW, Stappaerts KH, Everaert DG, Staes FF. Addition of test components during neurodynamic testing: effect on range of motion and sensory responses. ââ¬âJournal of Orthopaedic and Sports Physical Therapy 2001b 31(5): 226-237 Coppieters MW, Butler DS. In defence of neural mobilisation. ââ¬â Journal of Orthopaedic and Sports Physical Therapy 2001c; 31(9): 520-521 Coppieters MW, van de Velde M, Staeppaerts KH. Positioning in anaesthesiology. Toward a better understanding of stretch-induced preoperative neuropathies. Anaesthesiology 2002a; 97: 75-81 Coppieters MW, Stappaerts KH, Koen J, Jull G. Reliability of detecting ââ¬Ëonset of painââ¬â¢ and ââ¬ËSub maximal painââ¬â¢ during neural provocation testing of the upper quadrant. Physiotherapy Research International 2002b; 7(3): 146-156 Coppieters MW, Butler DS. In defence of neural mobilisation: Part 2. ââ¬â Journal of Orthopaedic and Sports Physical Therapy 2002c; 32(3): 125-126 Coppieters MW, Stappaerts KH, Wouters LL, Koen J . Aberrant protection force generation during neural provocation testing and the effect of treatment in patients with neurogenic cervicobrachial pain. ââ¬âJournal of Manipulative Physiological Therapy 2003a; 26: 99-106 Coppieters MW, Stappaerts KH, Wouters LL, Janssen K. The immediate effects of a cervical lateral glide treatment technique in patients with neurogenic cervicobrachial pain. ââ¬â Journal of Orthopaedic and Sports Physical Therapy 2003b; 33(7): 369-378 in press Elvey RL. Brachial plexus tension tests and the path anatomical origin of arm pain. In Glasgow EF and Twomey L (Eds.): Aspects of Manipulative Therapy, 1979 Melbourne Lincoln Institute of Health Sciences, pp 105-110 Elvey RL. Treatment of arm pain associated with abnormal brachial plexus tension. The Australian Journal of Physiotherapy 1986, 32: 225-230 Elvey RL. The investigation of arm pain: signs of adverse responses to the physical examination of the brachial plexus and related neural tissues. In Boyling JD, Palastanga N (Eds.): Grieveââ¬â¢s Modern Manual Therapy, Edinburgh, Churchill Livingstone 1994, pp 577-585 Elvey RL (1995) Peripheral neuropathic disorders and neuromusculoskeletal pain. In Shacklock MO (Ed.): Moving in on pain, Australia Buttersworth-Heinemann 1995, pp 115-122 Elvey RL. Physical evaluation of the peripheral nervous system in disorders of pain and dysfunction. Journal of hand therapy 1997; 10(2): 122-129, cited by Coppieters DO (2002b), p 148 Elvey RL, Hall TM. Neural tissue evaluation and treatment .In: Donatelli R (ed.) Physical therapy of shoulder, New York Churchill Livingstone 1997 Gifford LS, Butler DS. The integration of pain sciences into clinical practice. Journal of Hand therapy 1997 April-June: 86-95 Greening J, Smart S, Leary R, Hall-Craggs M, Oââ¬â¢Higgins P, Lynn B. Reduced movement of median nerve in carpal tunnel during wrist flexion in patients with non-specific arm pain. Lancet 1999 354:217-218 Greening J, Lynn B, Leary R, Warren L, Oââ¬â¢Higgins P, Hall-Craggs M. The use of ultrasound imaging to demonstrate reduced movement of the median nerve during wrist flexion in patients with RSI. In Singer KP (Ed.): Abstracts of the 7th Scientific Conference of the IFOMT in conjunction with the Biennial Conference of the MPAA, Perth 2000, p 55 Gross AR, Kay T, Hondras M, Goldsmith C, Haines T, Peloso P, Kennedy C, Hoving J. Manual Therapy for mechanical neck disorders: a systematic review. Manual Therapy 2002 ; 7 (3): 131-149 Heide B, Allison G, Zusman M. Pain and muscular responses to a neural tissue provocation test in the upper limb. Manual therapy 2001; 6(3):154-162 Jensen I, Nygren A, Gamberle F et al. The role of the psychologist in multidisciplinary treatments for chronic neck and shoulder pain: a controlled cost-effectiveness study. Scandinavian Journal of Rehabilitation Medicine 1995; 27: 19-26 Karjalainen K, Malmivaara A, van Tudler M, Roine R, Jauhiainen M, Hurri H, Koes BW. Bio psychosocial rehabilitation for upper limb repetitive strain injuries in working age adults (Cochrane Review). In: The Cochrane Library 2000b Issue 3, Oxford: Update Software Kenneally M, Rubenach H, Elvey RL. The upper limb tension test: the SLR of the arm. In Grant R (Ed.): Clinics in Physical Therapy. Physical therapy of the cervical and thoracic spine (1st ed) New York Churchill Livingstone, 1998, pp 167-194 Kisner C, Colby LA. Therapeutic Exercise- Foundation and techniques.3rd edition. New Delhi: Jay pee Brothers 1996 pp143 Kleinrensink GJ, Stoeckart R, Vleeming A, Snijders C, Mulder P, van Wingerden JP.Peripheral nerve tension due to joint motion. A comparison between embalmed and unembalmed human bodies. Clinical Biomechanics 1995a; 10(5): 235-239 Kleinrensink GJ, Stoeckart R, Vleeming A, Snijders C, Mulder P. Mechanical tension in the median nerve. The effects of joint positions. Clinical Biomechanics 1995b; 10 (5): 240-244 Kleinrensink GJ, Stoeckart R, Mulder PGH, van der Hoek G, Broek TH Vleeming A, Snijders CJ. Upper limb tension tests as tools in the diagnosis of nerve and plexus lesions. Anatomical and biomechanical aspects. Clinical Biomechanics 2000; 15: 9-14 Kryger AI, Andersen JH, Lassen CF et al. Does computer use pose an occupational hazard for forearm pain; from the NUDATA study. Occup Environ Med 2003; 60:e14 Lewis J, Ramot R, Green A. Changes in mechanical tension in the median nerve: possible implications for the upper limb tension test. Physiotherapy 1998; 84 (6): 254-261 Lohkamp M, Small K. Normal response to Upper limb Neurodynamic Test 1 and 2A. Manual Therapy 2011; 16:125-130 Mackinnon SE. Double and multiple crush syndrome. Hand clinic 1992; 8: 369-390. Nee RJ, Butler D. Management of peripheral neuropathic pain: integrating neurobiology, neurodynamics and clinical evidenceâ⬠. Physical Therapy in Sport 2006; 7:36-49 Owen TJ, Brew J, Barlas P. A Single blind investigation into the Potential Differences in Passive Range of Movement at the Elbow, between Dominant and Non-Dominant Arm, when Using the Upper Limb Tension Test 1.Physiotherapy 2000;86(1) Pascarelli EF, Hsu YP. Understanding Work-Related Upper Extremity Disorders: Clinical Findings in 485 Computer Users, Musicians, and Others. Journal of Occupational Rehabilitation 2001; 11 (1): 1-21 Ramadevi MS. Comparison of Adverse neural tissue tension in dental professionals and non-dental professionals using upper-limb tension test.Combaitore:DGR university; March 2001;1-13 Reish R, Williams K, Nee RJ, Rutt RA. ULNT2ââ¬âmedian nerve bias: examiner reliability and response in asymptomatic subjects. Journal of Manual Manipulative Therapy 2005; 13(1):44-56. Rosenberg W, Donald A. Evidence based medicine: an approach to clinical problem solving. British Medical Journal 1995; 310: 1122-1126 Sackett DL, Rosenberg WMC, Gray JAM, Haynes RB, Richardson WS . Evidence based Medicine: what it is and what it isnââ¬â¢ t. British Medical Journal 1996; 312: 71-72 Scott ,Anderson IB, Mary Grace Carson MG, Elkins CL , Stuckey LB.Upper limb Neural tension and seated slump tests: The False Positive Rate among Healthy Young Adults without Cervical or Lumbar Symptoms. Journal of Manual Manipulative Therapy2008; 16(3):136-141 Shacklock MO. Clinical applications of neurodynamics. In Shacklock MO (Ed.): Moving in on pain Australia Buttersworth-Heinemann 1995, pp 123-131 Shacklock MO. Positive upper limb tension test in a case of surgically proven neuropathy: analysis and validity. Manual Therapy 1996; 1(3): 154-161 Shacklock M. Neurodynamics 1995. Physiotherapy 1995; 81(1):9-16. Slater H, Vincenzino B et al. Sympathetic slump the effect of a novel manual therapy technique on peripheral sympathetic nervous system function.Journal of Manual Manipulative Therapy, 1994; 2: 156-162. Subratty , Korumtollee F. Occupational overuse syndrome among keyboard users in Mauritius. Indian association of occupational health 2005; 9(2):71-75.Woolf CJ. Recent advances in the path physiology of acute pain. British Journal of Anaesthesia1989; 63: 139-146 Sunderland S, Bradley KC. Stress-strain phenomena in human peripheral nerve trunks. Brain 1961; 84: 102-119 Walsh M.Upper Limb Neural Tension Testing and Mobilization: Fact, Fiction, and a Practical Approach. Journal of Hand therapy 2005; 18(2):241-258. How to cite An evaluation of Repetitive Stress Injury (RSI), Essay examples
Sunday, April 26, 2020
Tax Reforms in India Since 1991 Essay Example For Students
Tax Reforms in India Since 1991 Essay There have been major changes in tax systems of countries with a wide variety of economic systems and levels of development during the last two decades. The motivation for these reforms has varied from one country to another and the thrust of reforms has differed from time to time depending on the development strategy and philosophy of the times. In many developing countries, the immediate reason for tax reforms has been the need to enhance revenues to meet impending fiscal crises. One of the most important reasons for recent tax reforms in many developing and transitional economies has been to evolve a tax system to meet the requirements of international competition. Indian Criteria There have been a number of attempts at improving the tax system since independence. The principal objective of these attempts has been to enhance revenue productivity to finance large development plans. Although the various tax reform committees considered economic efficiency as one of the objectives, the recommendations do not bear much testimony to this aspect. We will write a custom essay on Tax Reforms in India Since 1991 specifically for you for only $16.38 $13.9/page Order now The recommendations were in keeping with the philosophy of the times. Further, even when the committees did recommend certain measures on efficiency considerations, this was not acted upon if it involved loss of revenues. IMPACT OF TAX REFORMS SINCE 1991 As in other countries, the systemic reforms in the tax system in India in the 1990s were the product of crisis but the reforms were calibrated on the basis of detailed analysis. Tax reform since 1991 was initiated as a part of the structural reform process, following the economic crisis of 1991. In keeping with the best practice approaches, the Tax Reform Committee ( TRC) adopted an approach of combining economic principles with conventional wisdom in recommending comprehensive tax system reforms. There are three parts to it. In the first part, the Committee set out the guiding principles of tax reform and applied them to important taxes namely, taxes on income and wealth, tariffs and taxes on domestic consumption. The first part of the final report was concerned mainly with the much-neglected aspect of reforms n administration and enforcement of both direct and indirect taxes. The second part dealt with restructuring the tariff structure. In keeping with the structural adjustment of the economy, the basic principles taken in the recommendations were to broaden the base, lower marginal tax rates, reduce rate differentiation, and undertake measures to make the administration and enforcement of the tax system more effective. The reforms were to be calibrated to bring about rev enue neutrality in the short term and to enhance revenue productivity of the tax system in the medium and long term. The overall thrust of the TRC was to (i) decrease the share of trade taxes in total tax revenue; (ii) increase the share of domestic consumption taxes by transforming the domestic excises into VAT and (iii) increase the relative contribution of direct taxes. The important proposals put forward by the TRC included reduction in the rates of all major taxes, viz. customs, individual and corporate income taxes and excises to reasonable levels, maintain progressivity but not such as to induce evasion. The TRC recommended a number of measures to broaden the base of all taxes by minimizing exemptions and concessions, drastic simplification of laws and procedures, building a proper information system and computerization of tax returns, and a thorough revamping and modernization of the administrative and enforcement machinery. It also recommended that the taxes on domestic production should be fully converted into a value added tax, and this should be extended to the wholesale level in agreement with the states, with additional revenues beyond the post-manufacturing stage passed on to the state governments. In the case of customs, the TRC recommendations were the weakest. The TRC recommended tariff rates of 5, 10, 15, 20, 25, 30 and 50 to be achieved by 1997-98. The tariff rate was to vary directly with the stage of processing of commodities, and among final consumer goods, with the income elasticity of demand (higher rates on luxuries). Implementation of reforms since 1991 The government accepted the recommendations of the TRC and has implemented them in phases. Although it did not entirely follow the recommendations and s yet to implement many of the measures to strengthen the administration and enforcement machinery, most of the recommendations have been implemented. It must also be noted that the pace and content of reforms have not been exactly true to TRC recommendations. As regards the personal income taxes, the most drastic and visible changes have been seen in the reduction in personal and corporate income tax rates. In the case of personal income taxes, besides exemption, the number of tax rates has been reduced to three and the tax rates were drastically reduced to 10, 20 and 30 per cent. At the same time, the exemption limit was raised in stages to Rs 50,000. Combined with the standard deduction, a salaried taxpayer up to an income of Rs 75,000 need not pay any tax. In addition, saving incentives were given by exempting investment in small savings and provident funds up to a specified limit. Attempts have also been made to bring in the self-employed income earners into the tax net. Every individual living in large cities covered under any of the specified conditions (ownership of house, cars, membership of a club, ownership of credit card, foreign travel) is necessarily required to file a tax return. .u371e3729256d4468a82786c07023b43e , .u371e3729256d4468a82786c07023b43e .postImageUrl , .u371e3729256d4468a82786c07023b43e .centered-text-area { min-height: 80px; position: relative; } .u371e3729256d4468a82786c07023b43e , .u371e3729256d4468a82786c07023b43e:hover , .u371e3729256d4468a82786c07023b43e:visited , .u371e3729256d4468a82786c07023b43e:active { border:0!important; } .u371e3729256d4468a82786c07023b43e .clearfix:after { content: ""; display: table; clear: both; } .u371e3729256d4468a82786c07023b43e { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u371e3729256d4468a82786c07023b43e:active , .u371e3729256d4468a82786c07023b43e:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u371e3729256d4468a82786c07023b43e .centered-text-area { width: 100%; position: relative ; } .u371e3729256d4468a82786c07023b43e .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u371e3729256d4468a82786c07023b43e .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u371e3729256d4468a82786c07023b43e .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u371e3729256d4468a82786c07023b43e:hover .ctaButton { background-color: #34495E!important; } .u371e3729256d4468a82786c07023b43e .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u371e3729256d4468a82786c07023b43e .u371e3729256d4468a82786c07023b43e-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u371e3729256d4468a82786c07023b43e:after { content: ""; display: block; clear: both; } READ: Julius Caesar Essay PaperEmpirical evidence shows that this drastic reduction in the marginal tax rates has improved the compliance index significantly2. Thus, revenues from personal and corporate income taxes have shown appreciable increases after the reforms were initiated in spite of the fact that the rates of tax have been reduced significantly. Voluntary disclosure scheme to allow a one time amnesty to tax defaulters by paying the necessary tax was introduced in 1997-98. In the case of corporate income taxes, the rates were progressively reduced on both domestic and foreign companies to 35 per cent and 48 per cent respectively. The dividend tax at the individual income tax level has been abolished. However, very little has been done in terms of broadening the base of corporation tax. In fact, besides depreciation allowances and exemptions for exporters, generous tax holidays and preferences are given for investment in various activities (housing, medical equipment, tourism, infrastructure, oil refining, free trade zones, software development, telecommunication, sports etc. ). Consequently, the tax base has not grown in proportion to the growth of corporate profits. As many corporate entities took generous advantage of all these tax preferences, there were a number of ââ¬Å"zero-taxâ⬠companies. To ensure minimum tax payments by them, a Minimum Alternative Tax (MAT) was introduced in 1997-98. In the case of tariffs, there has been a drastic reduction in both the average and peak tariff rates. In 1990-91, the unweighted average nominal tariff was 125 percent and peak rate was 355 per cent. These were progressively reduced over the years. The peak rate of import duty in 1997-98 was 40 per cent and the average rate of tariff is just about 25 per cent. It is proposed to reduce the tariffs further to the levels prevailing in the South-East Asian countries in the next five years. In terms of rate differentiation, the number of tax rates continues to remain high. While in the initial years, there was an attempt to reduce the rate differentiation, in more recent years, the variations have, in fact, increased. Again, the pattern of tariffs with the rates varying with the stage of processing has resulted in very high incentives given to the assembly of consumer durables and luxury items of consumption. There has been a considerable simplification and rationalization of union excise duties as well. Besides reduction in the number of rates, the tax has been progressively converted from a specific into ad valorem levy in respect of the majority of commodities. The facility of providing credit on input taxes under the MODVAT( modified value added tax ) too has been progressively extended to a larger number of commodities. As of now almost 80 per cent of the goods covered under excise duties are provided with the MODVAT facility. The base of the tax was broadened by removing the exemptions and levying excise duty at the lowest rate (8 per cent). There has also been a simplification of the tax on the small-scale sector. As the government realized that there was considerable misuse, availability of MODVAT credit was reduced to 95 percent instead of 100 per cent. Another important change that has been brought about since 1991 is the introduction of a selective tax on services. The constitution does not assign this tax base specifically either to the centre or the states. However, the central government by invoking residuary powers has introduced a tax on services since 1994-95. Beginning with three services (telephones, non-life insurance and stock brokerage), the base of the tax has been broadened to cover a large number of services such as transporters, car rentals, air travel agents, architects, interior designers, management consultants, chartered accountants, cost accountants, company secretaries, credit rating agencies, market research agencies, underwriters, private security/detectives, real estate agencies and mechanized slaughter houses. There have been significant attempts to improve the administration and enforcement of the tax as well, though progress in actual implementation has not been commensurate. Besides amnesties given from time to time, efforts have been made to reduce arrears by introducing simplified assessment procedures. A large number of pending cases in courts have been decided through out of court settlements. There have also been attempts to establish special tax courts to deal exclusively with tax disputes. With the assistance of the Canadian International Development Agency (CIDA), the government has started an ambitious programme of computerizing tax returns and building a management information system. Revenue implications of reforms The economic crisis of 1991 resulted in a significant decline in revenues. Although the tax reforms were intended to be a revenue neutral exercise, the natural consequence of a significant decline in tax rates was to reduce revenues. As there was no commensurate increase in the tax base, the revenue naturally showed a declining trend. .u93d324293aa80fcc966bf732114abcb5 , .u93d324293aa80fcc966bf732114abcb5 .postImageUrl , .u93d324293aa80fcc966bf732114abcb5 .centered-text-area { min-height: 80px; position: relative; } .u93d324293aa80fcc966bf732114abcb5 , .u93d324293aa80fcc966bf732114abcb5:hover , .u93d324293aa80fcc966bf732114abcb5:visited , .u93d324293aa80fcc966bf732114abcb5:active { border:0!important; } .u93d324293aa80fcc966bf732114abcb5 .clearfix:after { content: ""; display: table; clear: both; } .u93d324293aa80fcc966bf732114abcb5 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u93d324293aa80fcc966bf732114abcb5:active , .u93d324293aa80fcc966bf732114abcb5:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u93d324293aa80fcc966bf732114abcb5 .centered-text-area { width: 100%; position: relative ; } .u93d324293aa80fcc966bf732114abcb5 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u93d324293aa80fcc966bf732114abcb5 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u93d324293aa80fcc966bf732114abcb5 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u93d324293aa80fcc966bf732114abcb5:hover .ctaButton { background-color: #34495E!important; } .u93d324293aa80fcc966bf732114abcb5 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u93d324293aa80fcc966bf732114abcb5 .u93d324293aa80fcc966bf732114abcb5-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u93d324293aa80fcc966bf732114abcb5:after { content: ""; display: block; clear: both; } READ: Antigone by Sophocles is one of the most distingui EssayThus, the tax-GDP ratio, which was over 16 per cent in 1990 91, declined sharply to less than 14 per cent in 1993-94. Although thereafter there has been some improvement, it still remains less than 15 per cent and this remains a matter for concern (India 1994). Thus, the reforms in the Indian context have in fact, caused an immediate loss of revenues, though in the next few years, they are likely to reach pre-reform levels. Interestingly, in spite of significant reductions in the rates of both individual and corporate income taxes, the revenues have shown a significant increase. The share of revenue from direct taxes showed a significant increase as a proportion of GDP as well as total tax revenue. The contribution of revenue from direct taxes, which was less than 14 per cent in 1990-91, increased sharply to 24 per cent in 1997-98. However, it is not clear to what extent the increase in revenue productivity is due to increase in public sector wages following the implementation of pay commission recommendations, how much of this is attributable to better compliance arising from lower marginal tax rates and how much due to administrative measures. The decline in the tax-GDP ratio since the reforms were initiated has to be attributed to lower yield of indirect taxes. Naturally, some reduction in customs revenue was only to be expected as the prevailing tariffs were extremely high and had to be drastically reduced. For the same reason, the reforms in excise duties were to be calibrated to compensate revenue loss from import duties. This, however, did not happen and in fact, the revenue from union excise duties showed a drastic decline. Analysis shows that the revenue from import duties as a ratio of GDP declined by 1. 3 percentage points from 3. 9 per cent in 1990-91 to 2. 6 per cent in 1997-98. However, decline in the revenue from excise duties was faster, by 1. 5 percentage points from 4. 6 per cent to 3. 1 per cent during the same period. Consequently, the share of excise duties in total revenue declined by about 7 percentage points (from 28 to 21 per cent) as compared to a 6 percentage point decline in the share of customs (from 24 to 18 per cent). Significant improvements in the tax ratio, therefore, have to come from improvement in the revenue productivity of domestic indirect taxes. The continued heavy reliance on import duties as a source of revenue rather than as an instrument of protection is an issue that merits some discussion. It has been pointed out that the central government does not have the incentive to raise revenues from the taxes that are shared with the states. According to the existing intergovernmental fiscal arrangement, the central government should share 87. percent of the net collections from personal income tax and 47. 5 per cent of gross revenues from union excise duties with the states. This is alleged to have created a moral hazard problem and it is stated that the central government concentrates on those taxes which are not shared. Consequently, while the share of revenues from the taxes that are shared with the states have declined, the revenues from the sources that are not shared have shown a ste ady increase. Conclusion After eight years of tax reform, as already mentioned, a number of disquieting features in the tax system still remain. Improving the productivity of the tax system continues to be a major challenge in India. The tax ratio is yet to reach the pre-reform levels. The most important challenge in restructuring the tax system in the country is to evolve a co-ordinated consumption tax system. Development of dual VAT ââ¬â a manufacturing stage VAT by the centre and a consumption type destination based retailed stage VAT by the states is a solution, which needs to be progressively applied. However, neither the centre nor the states have made appreciable progress in this regard. To achieve this, in the case of the centre, the excise duties should be levied entirely as ad valorem levies. The rates should be rationalized into a maximum of two and tax credit should be provided on a systematic basis. For this, developing a proper information system is imperative. At the state level, transforming the state taxes into VAT has to be calibrated even more carefully. A major difficulty in evolving a destination based retail stage VAT at the state level arises from the fact that the states do not have the power to levy tax on services. As mentioned earlier, the states can levy sales taxation of only goods. Taxation of services is not assigned to either the centre or the state, but the former levies taxes on selected services based on power to levy taxes on residual items. Proper levy of goods and services tax would, therefore, require an amendment of the Constitution. The central government can use this as a leverage to persuade the states to reduce and eventually eliminate the taxation on inter-state sales so that a levy of destination based VAT becomes a reality.
Wednesday, March 18, 2020
The Debate Over the Clearcutting Method
The Debate Over the Clearcutting Method Clearcutting is a method of harvesting and regenerating trees in which all trees are cleared from a site and a new, even-aged stand of timber is grown. Clearcutting is only one of several methods of timber management and harvest on both private and public forests. However, this single method of harvesting trees has always been controversial but even more so since mid-1960s environmental awareness. Many conservation and citizen groups object to clearcutting on any forest, citing soil and water degradation, unsightly landscapes, and other damages. The wood products industry and mainstream forestry professionals defend clearcutting as an efficient and successful silvicultural system but only used under certain conditions where non-timber issues are not degraded. The choice of clearcutting by forest owners is much dependent upon their objectives. If that objective is for maximum timber production, clearcutting can be financially efficient with lower costs for timber harvesting than other tree harvesting systems. Clearcutting has also proven successful for regenerating stands of certain tree species without damaging the ecosystem. Current Status The Society of American Foresters, an organization that represents mainstream forestry, promotes clearcutting as a method of regenerating an even-aged stand in which a new age class develops in a fully-exposed microclimate after removal, in a single cutting, of all trees in the previous stand. There is some debate about the minimum area that constitutes a clearcut, but typically, areas smaller than 5 acres would be considered patch cuts. Larger cleared forests more easily fall into the classic, forestry defined as clear-cut. Removing trees and forests to convert land to non-forest urban development and rural agriculture would not be considered clearcutting. This is called land conversion - converting the use of land from forest to another type of use. What's All the Fuss About? Clearcutting is not a universally accepted practice. Opponents of the practice of cutting every tree within a specific area contend it degrades the environment. Forestry professionals and resource managers argue that the practice is sound if used properly. In a report written for a major private forest owner publication, three extension specialists, one forestry professor, one assistant dean of a major college of forestry and a state forest health specialist agree that clearcutting is a necessary silvicultural practice. According to the article, a complete clearcut usually creates the best conditions for regenerating stands under certain conditions and should be used when those conditions occur. Check out these clearcut myths and facts developed by the Virginia Department of Forestry (pdf). This is opposed to a commercial clearcut where all trees of marketable species, size, and quality are cut. This process does not take into account any of the concerns addressed by forest ecosystem management. Aesthetics, water quality, and forest diversityà are the main sources of public objection to clearcutting. Unfortunately,à an often disinterested public and casual viewers of forestry activities have overwhelmingly decided that clearcutting is not an acceptable social practice simply by looking at the practice from their car windows. Negative terms like deforestation, plantation forestry, environmental degradation and excess and exploitation are closely associated with clearcutting. I have written a history of how forest ecosystems are now treated by natural resource professionals to include most foresters. Clearcutting in national forests can now only be done if it is used to further the improvement of ecological objectives to include wildlife habitat improvement or to preserve forest health but not for specific economic gain. Pros Proponents of clearcutting suggest that it is a sound practice if the right conditions are met and correct harvest methods used. Here are conditions that can include clearcutting as a harvest tool: When regenerating tree species that need full sunlight to stimulate seed sprouting and seedling growth.When dealing with sparse or exposed or shallow-rooted trees that are in danger of being damaged byà wind.When trying to produce an even-aged stand.When regenerating stands of tree species that are dependent on wind blown seed, root suckers or cones that need fire to drop seed.When faced with salvaging over-mature stands and/or stands killed by insects, disease or fire.When converting to another tree species by planting or seeding.To provide habitat for wildlife species that require edge, new ground and high-density, even-aged stands. Cons Opponents of clearcutting suggest that it is a destructive practice and should never be done. Here are their reasons, although notà every one of these can be supported by current scientific data: A clearcut increases soil erosion, water degradation and increasedà siltingà in creeks, rivers, and reservoirs.Old growth forests, which have been systematically clearcut, are healthy ecosystems which have evolved over centuries to be more resistant to insects and disease.Clearcutting inhibits sustainability of healthy and holistic forest ecosystems.Aesthetics and quality forest views are compromised by clearcutting.Deforestation and the resulting removal ofà treeà from clearcuttingà leadsà to a plantation forestry mentality and results in environmental degradation.
Monday, March 2, 2020
Identifying and Dating Old Cabinet Card Photographs
Identifying and Dating Old Cabinet Card Photographs Cabinet cards, popular in the late 1800s, are easy to recognize because they are mounted on cardstock, often with an imprint of the photographer and location just below the photo. There are similiar card-type photographs, such as the smallerà carte-de-visitsà which was introduced in the 1850s, but if your old photo is about 4x6 in size then chances are it is a cabinet card. A style of photograph firstà introduced in 1863 by Windsor Bridge in London, the cabinet card is a photographic print mounted on card stock. The Cabinet card got its name from its suitability for display in parlors especially in cabinets and was a popular medium for family portraits. Description:A traditional cabinet card consists of a 4 X 5 1/2 photo mounted on 4 1/4 x 6 1/2 card stock. This allows for an extra 1/2 to 1 of space at the bottom of the cabinet card where the name of the photographer or studio was typcially printed. The cabinet card is similar to the smaller carte-de-visite which was introduced in the 1850s. Time Period: First Appeared: 1863 in London; 1866 in America Peak Popularity: 1870-1895 Last Use: Cabinet cards are rarely found dating after 1906, although cabinet cards continued to be produced into the early 1920s. Dating a Cabinet Card:Details of a cabinet card, from the type of card stock to whether it had right-angled or rounded corners, can often help to determine the date of the photograph to within five years. It is important to note, however, that these dating methods arent always accurate. The photographer may have been using up old card stock, or the cabinet card may have been a re-printed copy made many years after the original photo was taken.à Card Stock 1866-1880 Square, lightweight mount1880-1890 Square, heavy weight card stock1890s Scalloped edges Card Colors 1866-1880 Thin, light weight card stock in white, off white or light cream. White and light colors were used in later years, but generally on heavier card stock.1880-1890 Different colors for face and back of mounts1882-1888 Matte-finish front, with a creamy-yellow, glossy back. Borders 1866-1880 Red or gold rules, single and double lines1884-1885 Wide gold borders1885-1892 Gold beveled edges1889-1896 Rounded corner rule of single line1890s on... Embossed borders and/or lettering Lettering 1866-1879 Photographer name and address often printed small and neatly just below the image, and/or studio name printed small on back.1880s on... Large, ornate text for photographer name and address, especially in cursive style. Studio name often takes up the entire back of the card.Late 1880s-90s Gold text on black card stock1890s on... Embossed studio name or other embossed designs Other Types of Card Mounted Photographs: Cartes-de-visite 2 1/2 X 4 1850s - 1900sBoudoir 5 1/2 X 8 1/2 1880sImperial Mount 7 X 10 1890sCigarette Card 2 3/4 X 2 3/4 1885-95, 1909-17Stereograph 3 1/2 X 7 to 5 X 7
Saturday, February 15, 2020
The Patriot Movie Review Example | Topics and Well Written Essays - 750 words
The Patriot - Movie Review Example Imdb (2009) says that one of the reasons Harrison Ford to decline the leading role was because he has got the feeling that the Revolutionary war is depicted as "one-man's-revenge". I believe that even though the plot of the film is centered on the American Revolution, the film focuses around the personal drama of the main character, rather than accurately describing the historical events. Even though the character of Benjamin Martin is slightly based on real life of the soldier Francis Marion, the film resembles a melodramatic performance by Gibson (Harvey 2000). Garabedian (2009) comments that the film gets too personal and does not maintain the balance between the film's action and the main character's revenge. The director missed to represent the historical events in depth. Instead the audience witnesses ongoing bloody battles, where people are chopped off and killed all the time (Garabedian 2009). The bloodshed seems to be endless. What is ignored is some brief explanation about the historical background that the movie is representing. The fighting scenes are very unsettling. Harvey (2000) observes that the overuse of slow motion photography in most of the battles distort the senses of the viewer, as they can witness soldiers being struck by musket ball and the blood that spatter. Such a super slow motion was not necessary. Why do you think the film was made when it was, and for what underlying purpose, if any I believe that the film was filmed in order to instigate pride in Americans and to show how they built up their patriotism. The underlying purpose for me was also to see the Revolution through the eyes of one man who was led to take part in the war, out of his duty to protect both the land and the people from the British. What do you think might have been happening in the contemporary climate when the film was made that could have influenced how the movie portrayed the past The movie release data was in June 2000. If the movie was filmed two years from then, I presume that the focus will not be on one man only. After the events of September 11, I think that the patriot theme will concentrate around how the whole nation fights against its independence, instead of showing one evil man - Col. William Tavington against the inspiration of the good - Benjamin Martin. What does the movie say both about the historical past it depicts and about the historical present when the film was made In my opinion the movie goes too much into personal details and melodrama, interpersonal conflicts and aspirations rather than clarifying the historical circumstances that led to the American Revolution. The fight for freedom is not the fight of a nation, but the fight of a family, or several people trying to intercommunicate why they do it. The film reminds us that it is made is modern times, thanks to the violent, battle scenes that can shock any viewer. However, filmmakers beautifully recreates the atmosphere of the late 1700 with original South Caroline landscapes and cottages. How receptive do you think audiences at the time might have been to see a movie like the one you
Sunday, February 2, 2020
Tourist Typologies and Tourist Motivations Essay
Tourist Typologies and Tourist Motivations - Essay Example Closely related to tourist motivation are tourist typologies. Tourist typologies refers to the profiles of groups of people with similar travel needs and requirements. Tourist typologies are closely related to tourist motivations because originally tourist motivations were used in constructing tourist typologies. This is true with the work of many early writers especially Cohen.Different authors have come up with different versions of constructing tourist typologies. Cohen(1972),categorized tourists into four types. The first category is what he called ââ¬Ëorganizedââ¬â¢ mass tourists. This type of tourists buy their holiday package and after that they follow the decisions and programs of their tour operators. They interact less with the host community and confine themselves in an ââ¬Ëenvironmental bubbleââ¬â¢. An environmental bubble is what surrounds the tourist ââ¬Ëfrom the security of which they observe and experience the strangeness of the host environmentââ¬â¢ making the tourist to taste the new environment without being overwhelmed by it.(Cohen 1972)The second type of tourist is the ââ¬Ëindividual mass touristââ¬â¢. This type, unlike the organized mass tourist,have some control of their own programs although, like the organized mass tourist, they use the facilities provided by their tour operators. Again, many individual mass tourists visit ââ¬Ësightsââ¬â¢ in much the same way as organized mass tourists.(Cohen 1972)The third type of tourists is the ââ¬Ëexplorerââ¬â¢ .This type of tourist i s much more independent than the above two types. ... many early writers especially Cohen. Different authors have come up with different versions of constructing tourist typologies. Cohen(1972),categorized tourists into four types. The first category is what he called 'organized' mass tourists. This type of tourists buy their holiday package and after that they follow the decisions and programs of their tour operators. They interact less with the host community and confine themselves in an 'environmental bubble'. An environmental bubble is what surrounds the tourist 'from the security of which they observe and experience the strangeness of the host environment' making the tourist to taste the new environment without being overwhelmed by it.(Cohen 1972) The second type of tourist is the 'individual mass tourist'. This type, unlike the organized mass tourist ,have some control of their own programs although, like the organized mass tourist , they use the facilities provided by their tour operators. Again, many individual mass tourists visit 'sights' in much the same way as organized mass tourists.(Cohen 1972)The third type of tourists is the 'explorer' .This type of tourist is much more independent than the above two types. The explorer makes his own programs on where he wants to go and visit. He associates himself more with the local people and many a times speaks the language of the local people although he still puts up in comfortable hotels. He sticks to the things he does in his daily life. (Cohen 1972). The last type of tourists according to Cohen is the 'drifter'. The drifter will live with the community. He gets embedded in their culture and even earns his income from the community often by doing low skilled jobs. This helps him to easily mix with the
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