Health Care Systems in America Essay Example | Topics and Well Written Essays - 750 words

Health Care Systems in America - Essay Example The United States health care delivery has been described as a cottage industry for a long time which is characterized by fragmentation on the community, national, state, and practice level. No single state policy or entity is used to guide the health care system. Different states divide their responsibilities between different agencies. Also, health care providers who are caring for the same patients and practicing within the same community are working independently from each other. This poor deliver system is a leading cause for the overall poor performance in the system and directing it to the verge of collapsing. Families and patients are navigating unassisted across different healthcare settings and providers which results in frustrations and harmful patient experiences. Lack of clear accountability and poor communication among the multiple healthcare providers and patients is leading to numerous medical errors, duplication and waste (Kenney, 2010). Lack of quality improved infr astructure, clinical information system and peer accountability are some of the causes of the overall poor quality of healthcare. Also, intensive medical intervention and high cost are rewarded over higher-value primary care which includes management of chronic illness and preventive medicines. As far as healthcare is concerned, many nations are not getting what they deserve for their money. In the United States, an approximately 30 percent of the total health care expenditure is wasted through overuse, systematic underuse and misuse. All this happens even with increasing rate that is far exceeding the overall inflation. According to the world health organization, the United States health care system is ranked 37th in quality despite the medical cost being among the highest compared with other nations. A commonwealth fund study on the health care of the U.S. found that the country

The models of responsibility practice Essay Example for Free

The models of responsibility practice Essay 1. Explain the models of practice that underpin equality, diversity and inclusion in own area of responsibility. There are two models that link with equality, diversity and inclusion, the first one is the social model of disability which views discrimination and prejudice as being embedded in today’s society, their attitude’s and their surrounding environment. The social model focuses on who the adult is as person not what their disability or diagnosis is, the focus is on how to improve and empower the individual’s life and lead a more independent life as possible. The second model is the medical model of disability which views adults has having an impairment or lacking in some way, this model focuses on impairments that the adult has and finding and acknowledging ways to correct them. The client group at my current place of work are elderly adults. Both the social and medical model has an impact on their daily life. The company ethos is to encourage the people we care for to remain independent and enable them to lead a normal life as possible. This is done by providing and engaging them in their own individualised care plans and asking their opinions on what they like how they like it etc. allowing them to make informed choices for them self and whether they have the capacity to make these decisions. My role as a Manager is to ensure that any anti- discriminatory practice is promoted as a key value within our organisation and to raise the staff awareness about equality diversity, and inclusion. To encourage conversations and debate and devising ways that empower rather than to disable. 2. Analyse the potential effects of barriers to equality and inclusion. Barriers to inclusion and equality include; * Race * Age * Gender * Disability * Sexual Orientation * Religion or Belief. The barriers that can and will affect Equality and inclusion are Physical and environmental barriers such as poor access to buildings and community settings, making it difficult for us to help them achieve inclusion within the community. Communication barriers, different languages, slang talk, which is why each carer needs to be matched to each customer to help with the barriers. Inclusion barriers also include financial and the size of the care package not giving the carer and the customer enough time for them to be in the community with support. However this is not an excuse for not doing anything and not meeting the customer’s needs the expectations is that as many modifications are to be made as possible to lift the constraints around support. 3. The impact of legislation and policy initiatives on the promotion of equality, diversity and inclusion in own area of responsibility. The promotion of equality, diversity and inclusion has been supported by a number of legislative changes to ensure that provider’s comply with any anti-discrimination practices. The list below reflects the most relevant legislation; * Articles 1, 2 and 14 of the Human Rights Act (1995) * Sex discrimination Act (1975) * Equal Pay Act (1970) * Race Relations Act (1976) * Disability Discrimination Act (1995) * Disability Rights Commission Act (1999) * Race relations (2000) * Employment Equality (Religion or belief) Regulations (2003) *Employment Equality (Sexual Orientation) Regulations (2003) * Disability Discrimination Act (2005) * Equality Act (2006) In addition to the major anti-discrimination Acts, there are clauses within other acts which focus on anti-discrimination requirements for example; * The Children’s Act 1989 which requires authorities to take special account of children’s disabilities and the support needed to enable them to live as near normal lives as possible. * Guidance in the form ‘No Secrets’ (DOH, 2000) which sets out adult protection policies and recognises adult discrimination as abuse. * The document ‘Working together to safeguard children’ (Department of education 2010) which requires all practitioners to guard against myths and stereotypes. 4. Systems and processes to promote equality and inclusion or reinforce discrimination and exclusion , and, the effectiveness in promoting equality, diversity and inclusion in the area of responsibility. Health and safety policies We have clear policies in place on health and safety, with regular risk Assessments and ergonomic checks to promote staff health and wellbeing All risk assessments routinely organised, for example for pregnant women Or staff working in particular areas of risk. Make sure that our policies do not have an impact on the religion or belief of staff: for example; Wearing religious dress or articles of faith, Performance management procedures We have clearly set out procedures on performance management that take Individual needs and cultural differences into account, and are objective and Transparent to all employees. Pay and reward policies All our policies on pay and reward clearly are organised, based on objective criteria and easily understood by employees. We have clear guidance on  starting salaries, Bonuses and performance-related pay. We will be undertaking an equal pay audit to make sure you we don’t have pay gaps by gender, disability or ethnic group. Recruitment and promotion procedures Our procedures for recruitment and promotion are transparent and equally Accessible to all applicants. Our job descriptions focus on objective criteria That are solely related to the job in question, so the procedures we use will not impact negatively on particular groups. Policies on training and development We have regular training in place on equality and human rights. We have procedures To ensure that all employees have access to development and work-related training, and these procedures take into account the particular needs of some groups of employees. Service provision and customer equality policies As a service provider, we have a strategy in place to make sure that all customers are treated equally and fairly, and that needs of customers from diverse backgrounds are recognised and met Our staff at all levels engaged in creating a human rights culture in the provision of services. Informal or unwritten working practices Examining informal working culture can be difficult to do, but the aim is to find out If there are gaps between what is written in our policies and everyday working practices within the organisation. Some areas to think about include: Staff attitudes and behaviour We make sure there an open and understanding working culture where everyone is treated with dignity and respect. All staffs are aware of the importance of equality, human rights and inclusion, and aware of the antidiscrimination policies in place and the procedures on acceptable behaviour. Another point to consider is employee willingness and confidence to disclose personal information: To look at self declaration rates like on sensitive issues such as sexual orientation or religion and belief. We have flexible working hours, time off for dependents or access to religious facilities and requirements, We have to be sure that the working culture in our organisation is supportive of the staff and that they are made aware of what is available. Working patterns and segregation We have staff with diverse backgrounds and from different groups working together in teams and divisions, Or it would be likely that there may be divisions within the workforce on the grounds of gender, ethnic background, age, religion or belief language, culture and class. We Have activities in place to bring staff together and to promote inclusion and Understanding, they will planned to take into account the access requirements of different groups, as well as caring responsibilities and cultural differences. Finally, there clear procedures through which staff can communicate with managers and directors. All staff will be consulted on changes to policies and practices that will affect their working lives. They will be actively involved in initiatives around working culture. If this is not the case, it is more likely that our efforts to create inclusive working will not succeed, because employees may feel that measures are being forced upon them without the chance to give their opinions. 4.2 Explain the principles of informed choice. An informed choice means that a person has the information and support to think the choice through and to understand what the reasonably expected consequences may be of making that choice. It is important to remember that too much information can be oppressive and individuals have differing needs in relation to how information is presented to them. As a Professional organisation we must be able to demonstrate that we have taken these individual needs into account. Enabling people to make informed choices does  not mean the local authority or provider organisation should abdicate its responsibility to ensure people have a good quality of life. For example if a person „chooses‟ to stay in bed all day, every day, the local authority or provider organisation has a responsibility to explore what is happening and respond to this appropriately, working to ensure that the individual fully understands the consequences of their decision. It is not acceptable to simply accept such a decision at face value if this would put the individual at significant risk, as acts of omission can be considered to be abusive. There are at least four elements necessary for decision making; * Understanding the value of respect for persons and their differences. * The ability to be self-governing and being able to determine one’s own personal goals, desires and preferences. * The capacity or confidence to make choices or decisions based on deliberation and reason. * The freedom to make choices for one’s self then to act on these. 4.3 Explain how issues of individual capacity may affect informed choice. In relation to risk, as with any other decision making, if the person has capacity and has been supported to consider the potential consequences, both positive and negative, arising from the proposed decision and has decided to take the risk, then that is their informed decision. Where an individual’s informed choice may put them at risk of abuse or neglect by another person or persons, this should be discussed with them, and these discussions must be clearly recorded. If there is a failure to reach an agreed course of action which both parties are happy with, then it may be necessary for actions to be taken under the Safeguarding Adults Procedures. If the person lacks capacity, and a decision has put her / him at risk of abuse or neglect from a particular person or persons then a referral should be made for action to be taken under the Safeguarding Adults Procedures. CAPACITY ISSUES Where capacity is in question, refer IN ALL CASES to the Mental Capacity Act 2005, Code of Practice, which states: 1. Every adult has the right to make their own decisions if they have the capacity to do so. You must assume that a person has capacity unless it can be established otherwise. 2. Individuals should receive support to help them make their own decisions and all possible steps should be taken to try to help him / her to reach a decision themselves. 3. Individuals have the right to make decisions that others might think are unwise. Making an â€Å"unwise† decision does not mean that a person lacks capacity. 4. A person’s capacity must not be judged simply on the basis of their age, appearance, condition or an aspect of their behaviour. 5. It is important to take all possible steps to try to help people make a Decision for themselves  6. Any act or decision should be the least restrictive in relation to its purpose. If there are concerns that an individual may lack the mental capacity to make A decision, a competent person may complete an assessment of capacity. For most day-to-day decisions, it will be the person caring for them at the time a decision must be made. For example, a care worker might need to assess if the person can agree to being bathed. Then a district nurse might assess if the person can consent to have a dressing changed. We are supporting individuals to have more choice and control in their lives through positive approaches to managing risk, things are likely to go wrong from time to time. If this happens and the risk taken results in a negative outcome for the individual, the strategy below would help prevent such incidents 1. Act reasonably. 2. Act in an informed way, reflecting my experience. 3. Act responsibly in relation to my duty of care and avoid being negligent. 4. To assess and take steps to manage and minimise the foreseeable risks 5. Involve the person in the process and support them to make informed decisions. 6. Involve and liaise with other people whom it would be reasonable to involve in the process. 7. Follow organisational policy,  procedures and guidance. This does not mean that there has to be a formal risk assessment document In place if this is deemed unnecessary, rather that the process of assessing The risk will be clearly documented and is reasonable. 8. To make it clear that professionals and organisations have acted reasonably and responsibly in partnership with the person, those who know and care about them and others involved in their support. References 1. https://www.gov.uk/government/policies/helping-people-make-informed-choices-about-health-and-social-care. 2. Baxter, K., Glendinning, C. and Clarke, S. (2008) Making informed choices in social care: the importance of accessible information, Health and Social Care in the Community, 16, 2, 197-207. 3. Department of Health (2005) Independence, Well-being and Choice: Our Vision for the Future of Social Care for Adults in England. Department of Health, London. 4. Ovretveit J. (1996) Informed choice? Health service quality and outcome information for patients. Health Policy 37, 75-90. 5. https://www.in-control.org.uk.

Hybrid Pharmacophores as Anti-inflammatory Agents

Hybrid Pharmacophores as Anti-inflammatory Agents CHAPTER VII SUMMARY AND CONCLUSION The Synthesis of molecules that are important in the control of ageing diseases is very important in the present decades. The compounds like Diarylsulfonylurea-chalcone may act as anti-inflammatory agents that may be linked as network to several diseases. The synthetic compounds have the abilities to act as preventive compounds having therapeutic action. In the present decade, one can consider synthetic products in preventing aging diseases via anti-inflammation. Hence there is a need to discover novel synthetic compounds that are deemed in prevention and treatment of diseases showing tremendous impact on health care systems. As a part of our research program aimed at search for new hybrid pharmacophores as anti-inflammatory agents, we are interested to have ÃŽ ±,ÃŽ ²-unsaturatedketone linker to the diarylsulfonylurea basic nucleus to give a series of diarylsulfonylurea-chalcone hybrids. Therefore, in the present study an attempt has been made to design, synthesize and characterize some new diarylsulfonylurea-chalcone hybrids. Drug Discovery and drug development is a knowledge base, expensive and time intense method. Scientific advancements throughout the past 20 years have modified the manner pharmaceutical analysis generate novel bioactive molecules. Advances in machine/computer aided techniques and in parallel support of hardware have enabled in silico strategies, and particularly structure-based drug style technique, to speed up new target choice through identification of hits for the optimization of lead compounds within the drug discovery method. Genomics, proteomics, bioinformatics and, chemo informatics have gained vast quality Associate in development became an integral a part of the commercial and educational analysis, directive drug style and discovery. Virtual screening emerged as a crucial tool in our quest to access novel drug like compounds (Wermuth et al., 1998, Allen, 2002). Rational in silico drug style are often tired 2 ways in which ligand-based or structure-based are analyzed for compound activity. With the supply of the 3D structure of a biological target, its possible to use a structure-based approach to judge and predict the binding mode of a matter inside the situation of the receptor with tying up strategies. Currently it’s a well-liked technique used for increasing the speed of drug coming up with method. This was created attainable by the supply of the many super molecule structures that helped in developing tools to know the structure operate relationships, machine-controlled tying up and virtual screening. Moreover, once no 3D structural data regarding target proteins with their receptor website is obtainable ligand-based style is applied. The ligand-based approach starts with a bunch of ligands binding to a similar receptor with a similar mechanism. These four completely different methods supported the previous information of the tar gets 3D structure and therefore the ligands binding to that square measure predominant (Van, 2007; Kier, 1967). Chalcones are considered as precursors of flavonoidsand isoflavonoids in edible plants thatshowa variousarray ofmedical specialtyactivities. Chalcones are new class of glycosidase (ÃŽ ±-amylase, ÃŽ ±-glucosidase, and ÃŽ ²-amylase) inhibitors that shows non-competitive inhibition acts against ÃŽ ±-glucosidase. The effect of chalcones in hyperglycemic-normal rats on serum glucose-lowering properties highlighting the novel compounds showing strong anti-hyperglycemic properties (Damazio et al., 2009). Sulfonylureas were only drugs used to stimulate the insulin secretion in patients with type 2 diabetes or D2M. Diarylsulfonylurea (DSU) is a novel anticancer molecule because has unique chemical structure with broad-spectrum antisolid-tumor activity in preclinical models. The sulfonylurea inhibits the eosinophil survival in a method similar to lidocaine. Anti-inflammation is the biological process of the diseases that links to the pathways related to aging diseases. A substance that reduces inflammation are linked to cancer, diabetes, etc., are anti-inflammatory compounds used to reduce the risk of age related diseases. In the present investigation, the LPID approach is now applied to the database of 25 compounds virtually designed for finding ‘best fit’ (hit identification) against selected anti-inflammatory protein drug target (5-Lipoxygenase (5-LO)). The compounds appear out of these molecular docking studies with least binding energy against target protein were prepared by using standard conventional methods of synthesis and subjected for corresponding in vitro and in vivo studies. By this means, it is possible to understand how the compounds interact with the selected anti-inflammatory target protein. The results promising out of this study can be used to identify a new class of potential anti-inflammatory agents with selective 5-LO inhibitory activity. A set of 25 diarylsulfonylurea-chalcone hybrids 4a-4y were subjected to ligand-protein inverse docking simulation using software Molegro Virtual Docker v 5.0. These compounds were docked against selected anti-inflammatory drug target (i.e. Human 5-Lipoxygenase PDB Code: 3V99). The results of these studies could help in preliminary confirmation of inhibitory activity against 5-lipoxygenase. The result of the docking interactions between the selected compounds and protein target, data in shows that compound 4g was accomplished best binding efficiency against 5-lipoxygenase with Moldock Score (-193.641) with 3 hydrogen bond interactions and the corresponding interacting residues are Asn 554, Ser 608 and Ala 606 these hydrogen bonds not only relevant for the binding 4g to 3V99 to exhibit highly selective and potent binding affinity. Moreover, from the data given in it appears that the co-crystallized ligand arachidonic acid and positive standard abietic acid showed no hydrogen bond inter actions with the active binding site residues indicating the importance of steric interactions and electrostatic interactions for their observed 5-lipoxygenase inhibitory activity. The key intermediary in the current study 1-(3-acetylphenyl)-3-tosylurea was synthesized by reaction of 3-aminoacetophenone with methylchloroformate under basic conditions at 0 Â °C temperature to give methyl-3-acetylphenylcarbamate followed by the reaction with toluene sulphonamide and on the other hand subsequent Claisen-Schmidt condensation of the intermediate with appropriate aromatic/heteroaromatic aldehydes in ethanolic KOH solution to give the corresponding diarylsulfonylurea-chalcone hybrids (4a4y) in good yield The investigation of the compounds(4a-4y) in vitro 5-LO inhibitory activity screening data revealed that the compounds 4r and 4o demonstrated comparatively the most potent inhibitory activity, with IC50 values of 7.88Â ±0.14 Â µg/mL and 11.77Â ±0.21 Â µg/mL, respectively. An in silico toxicity tests can be conducted for diarylsulfonylurea-chalcone hybrids 4o, 4q, 4r, 4t, 4y and standard (Aceclofenac) to predict the toxicity nature using Lazar server. All the compounds are predicted as non-toxic. From the in vitro 5-LO inhibitory activity data, five potent diarylsulfonylurea-chalcone hybrids compounds (mentioned above) which displayed significant activity has been selected for further anti-inflammatory activity studies by using in vivo bioassay model i.e. Carrageenan-induced rat paw oedema method. The results of the assessment have been viewed by taking Aceclofenac as the standard drug. Finally the work concludes that all the compounds displayed were shown remarkable anti-inflammatory activity.

The Second Vatican Council Essay -- essays research papers

The Second Vatican Council The Second Vatican Council, or Vatican II as it is often called, was an Ecumenical Council, (which means it affected the worldwide Christian community) of the Roman Catholic Church. It began on October 11, 1962 under, Pope John XXIII with over two thousand attendants (Hollis 23). The council ended on December 8, 1965, with Pope Paul VI presiding over the council due to the death of Pope John XXIII in 1963. The council consisted of four different sessions convening in the fall of the four years during which the council took place. Topics discussed and debated throughout the council were issues concerning the church, the liturgy, revelation and scripture, and the clergy.   Ã‚  Ã‚  Ã‚  Ã‚  The general sessions of the council would begin in late September or early October, and end in late November or early December. Special committees met during the remainder of the year to examine and assemble the previous work, and make preparations for the following session. The first session began on October 11, 1962 and ended on December 8, 1962 (Hollis 35). Issues that were deliberated on during this session were liturgy, revelation, the Eastern churches, and communication. After the first session successfully came to a close, planning for the next session came to a standstill when Pope John XXIII died on June 3, 1963 (Hollis 36). After the new pope, Pope Paul XI, was elected, he quickly declared that the council would continue. The second session began on Septemb...

Philosophers Helping America Essay

The paper is about a particular philosopher whose ideas coincide with what is needed of the United States of America. Apparently, lack of common interest among the citizens is one of the problems experienced by the people. The ideas presented by Jean Jacques Rousseau particularly on the origin of inequality answers all the issues that surround lack of common interest among citizens of a country. The first part of the paper will be a discussion about the problem on lack of common interest among citizens of America. It will be followed by a discussion about Jean-Jacques Rousseau and his discourses which is composed of topics about his second essay and its application to the problem of lack of common interest among Americans. Thus, it is submitted that Lack of Common Interest among Citizens of America There are three major important matters that Americans must consider for economic and political progress and these are national security, economic development, and political power. National security is the capability of a country to ensure self-preservation and protection in its internal and external territory. Economic development is a process by which a country is able to remain economically-stable and independent. Political power revolves around the idea that a country must be able to remain politically-powerful in the world. The problem emerges when political leaders and citizens of the country do not have common interests regarding economic and political development. The American people do not hold the same sentiments with respect to national security. Recently, some people are happy when the Bush revolution in foreign policy no longer exists (Daalder & Lindsay 1). But there is a glaring truth that enemies were just lurking within the country. Research studies reported that concern of Americans on sensitive international laws and institutions in relation to war and terror can change the world (Daalder & Lindsay 1). Yet, it is not denied that America allowed alienated allies to be unbound and empowered enemies. As a result, Americans were divided shaking the political values of the country. In addition, Bush administration allowed the existence of overstretched military capabilities and multiplied threats to enemy states. The installation of powerful military operatives in Iraq is one example of overstretching military power. This political strategy however was questioned by so many people. Hence, we are reminded that the United States of America is not omnipotent despite its unmatched political power around the world. The common interest should be the move of American political leaders to work closely with other states and end the devastating war. With respect to economic development in America, the people experienced differences in interest especially on the issue of business outsourcing. Some American businessmen decided to conduct outsourcing with other countries with respect to customer services and other manpower- dominated labor. For these businessmen, outsourcing can give positive results for their business endeavors. Most of the providers of manpower coming from other countries are producing skilled, competitive, and reliable employees (â€Å"Outsourcing Effects on America’s Economy†). Despite the fact that these workers are skilled and competitive, they are amenable to any agreement involving low salary. American companies were able to lessen their company costs due to outsourcing strategy that provides cheap labor. On the other hand, others are questioning the outsourcing strategy of American businessmen because it caused the increase of unemployment rate in the country (â€Å"Outsourcing Effects on America’s Economy†). Some American workers lost their jobs due to the advent of outsourcing manpower resources. The common interest should be the prioritization of American workers in terms of employment in its own country. Jean-Jacques Rousseau and His Discourses The Famous Philosophical Writings of Rousseau Jean-Jacques Rousseau is one of the most intelligent philosophers of his time. He was an influential thinker that his works gained attention from the people. He also gained influence on other people during the Enlightenment period in 18th century Europe (â€Å"Jean-Jacques Rousseau (1712-1778†). In the year 1970, Rousseau won in an essay contests conducted by the Academy of Dijon by the work â€Å"A Discourse on the Sciences and Arts† (â€Å"Jean-Jacques Rousseau (1712-1778†). The primary argument of Jean-Jacques Rousseau in the said philosophical work is that virtue and morality are corrupted due to the progression of science and the arts (â€Å"Jean-Jacques Rousseau (1712-1778†). The second work of Rousseau is entitled â€Å"The Discourse on the Origin of Inequality† which is famous for its extensive explanation of the first discourse. The second philosophical work of Rousseau did not earn him an award from the Academy of Dijon. Immanuel Kant’s writings on ethics were influenced by the work of Jean-Jacques Rousseau (â€Å"Jean-Jacques Rousseau (1712-1778†). Lastly, the political ideals of Rousseau were used by political leaders during the French Revolution. Discourse on the Origin of Inequality The Philosophical Idea of Jean-Jacques Rousseau The essay of Rousseau entitled â€Å"Discourse on the Origin of Inequality† answers the question on the origin of inequality of men. The four main parts of the essay are dedication to the Republic of Geneva, a brief preface, a primary part, and a secondary part. Rousseau believes that the presence of society is just an invention. He attempted to give an explanation on the nature of men by means of stripping all their unintended attributes brought about by socialization (â€Å"Jean-Jacques Rousseau (1712-1778†). The said work of Rousseau is related to the work of Hobbes and Locke. Application to the Problem The reason why there is lack of common interest among citizens of the United States is the existence of the rich and the poor. Rich and influential individuals continue to decide on matters that satisfies only their personal interest. The least fortunate exert efforts to advance their needs in the society. Since, society is just an invention according to Rousseau, the absence of human needs out of socialization results to the equalization of common interests. Thus, there is a need to eradicate selfish motives in the society and political leaders must work on the common welfare of the people. Rousseau knows that a person is inherently good (Pousi 1). The will of a person to go along with what is needed in the society makes him bad. Money is the cause of all evil. Rousseau used historical explanation in this concept in order to understand the factors irrelevant to human nature (Puosi 1). During those times when money is not yet the most important need in every person, the behavior of mankind is good and there is a lower rate of criminality (Puosi 1). The concept of discrimination was invented when human nature was raised to the level of affluence and power. Basically, a person usually discriminates others if he belongs to a rich and powerful race. Therefore, the irrelevant needs of the people like extraneous power and influence must be eradicated. The need of extra money must not be the reason of service and work in the society. The problem of economic development can only be solved if American merchants will serve first the needs of other American workers before their own needs. In that way, higher rate of unemployment due to outsourcing labor can be solved. The political and economic development changes over time due to the existence of international competition over world power. The concept of terrorism was discovered when other countries wants to rule over the world like America does in terms of political and economic influence and power. The human nature which is kind-hearted and good was replaced by greed and violence when the will to rule the world consumes them. Rousseau is mindful of the abstraction of reason which was tainted by greediness of power over time (Puosi 1). Hence, what is needed is to make reasonable decisions consciously for general welfare and not for seeking selfish motives. Rousseau is also aware the good manners and right conduct, morality, justice, and love are the core values that are normal for a human being. Respect and loyalty towards other people existed many years ago. In fact, agreements between individuals without written contracts were used due to mutual promise to perform obligations. The situation changed when dishonesty and unethical business attitudes came into existence. Rousseau is trying to explain that there could never be a problem if the true essence of sound morals can be used as the guiding principles of men. The concept of morality still existed nowadays but was corrupted by the will to become wealthy and influential. For example, some businessmen no longer care for the moral uprightness of men when pornography was made available to them for reasons of business profits. Prostitution was developed in such a way that all people tend to destroy family relationships just to earn profits. Rousseau was thinking then that sound morals were replaced by the word money alone and none other. Justice is a very important concept that most people value. Justice propagates peace and harmony in the society. Justice is the remarkable instrument that makes people reacts positively to the laws enacted by political leaders. It is also the foundation of the peaceful interrelations of the component elements of society which makes us become civilly and economically progressive. And yet, when the ability to circumvent the law existed, justice is no longer the rule but the basis of every legal demand. Rousseau believes that justice breeds peace and harmony among human beings, but he also knew that it can be destroyed by personal motives and interests in the society. Let us consider the stretching of military power in Iraq via foreign policy of Bush administration. Several military personnel were sent to Iraq just to satisfy the need to advance foreign policy of the country. The untold casualties of war are shocking and unbelievable. The country may be powerful over Iraq but both suffered tremendously because of the war. But raising the concern of fighting against terrorist acts justifies the war in Iraq. The American people spend money out of governmental budget to support national defense and foreign policy thereby neglecting other important matters like education and healthcare. Rousseau must be correct when he said that historical events had unraveled and contaminated the good in human heart and soul by suppressing passions and instincts to the generalization of motive (Puosi 1). Thus, lack of common interest among the people can be treated by means of observing justice in all aspect of policy-making. The little siblings of selfish interest include the concepts of corruption, greed, thirst of power and violence (Puosi 1). Rousseau labeled all these devilish attitudes as products of a social make-up or structure shaped by historical events. These negative attitudes clued-up the alienation of those core values relevant and normal to human nature. Corruption is common in the society today. Thirst of power and violence remained the reasons why some Americans are imprisoned for such a long time. The overcrowding of prison cells is due to the inability of the government to prevent men from doing criminal acts over time. And the worst thing is, people tend to commit criminal acts due to poverty and worsening social condition. The cycle of social matters kept on moving toward the destruction of the people and we tend to ignore the reasons of our difficulties. This point of time, we take heed to the words of Rousseau, private property ownership is the source of all inequality. In the context of modern society, ownership of private property is acceptable as long as it is done justifiable and reasonably. The problem lies on the acquisition of private property through deceit and fraudulent machinations. The acquisition of private property is also the mother of discrimination as other people think that all things belong to them. Rousseau pointed out that the insatiable needs of men to own private property is the foundation of all evils (Puosi 1). The optimal reason for divisive acts and irregular decisions of government leaders is the desire to possess several private properties. Hence, the social and economic conditions of the people can be improved if unfair acquisition of private property is eradicated in the society. Conclusion The subject of the discussion is the work of Jean-Jacques Rousseau about the Discourse on the Origin of Inequality. The said writing of Rousseau was used to analyze the three problem of society that breeds lack of common interest among the citizens of the United States of America. The three problems mentioned include the failure of the government to enrich and magnify national security, economic development, and political power in the perspective of human nature. According to Rousseau, men by nature are good and that justice, sound morality, and love are the core values of men. But the historical events of having a goal of private property acquisition tainted these values. Therefore, men should refrain from doing unfair deeds and unjustifiable acquisition of private property. Finally, the war in Iraq and other destructive military operations staged by America must be stopped. The social needs of education and health care must be prioritized. There is no problem if the people are protected from terrorist attacks, but it should be done in the right perspective by the government. Works Cited Daalder, Ivo & Lindsay, James. â€Å"Democracies of the World Unite†. 2009. The American Interest Website. February 24, 2009 < http://www. the-american-interest.com/ai2/article. cfm? Id=219&MId=6> â€Å"Jean-Jacques Rousseau (1712-1778)†. 2009. Niagara University. February 24, 2009 â€Å"Outsourcing Effects on America’s Economy†. 2009. Article Snatch. February 24, 2009 < http://www. articlesnatch. com/Article/Outsourcing-Effects-on-America—s-Economy/478092> Puosi, Emanuela. â€Å"Discourse on the Origin of Inequality†. 5 November 2008. Political Philosophy Website. February 24, 2009 .

Corporations Concluded

1. (TCO E) For federal tax purposes, royalty income that is not derived in the ordinary course of a business is classified as: (Points : 5) portfolio income. answer active income. passive income. None of the above 2. (TCO F) When comparing corporate and individual taxation, the following statement is true: (Points : 5) Unlike individual taxpayer, corporate may not have a long-term capital loss carryforward. Both types of taxpayers have percentage limitations on the charitable contribution deduction, coupled with a carryover of the excess contribution. All taxpayers may carry net operating losses back two years, forward 20 years.All of the above. answer 3. (TCO H) Al and Amy file a joint return for the 2012 tax year. Their adjusted gross income is $80,000. They had net investment income of $7,000. In 2012, they had the following interest expenses: Personal credit card interest: $4,000 Home mortgage interest: $8,000 Investment interest (on loans used to buy stocks): $10,000 What is the interest deduction for Al and Amy for the 2012 tax year? (Points : 5) $8,000 $15,000. answer $12,000 $18,000 4. (TCO B) A contribution made to the following donee is not deductible. (Points : 5) Boy Scouts of America Oxford University, England. answerSociety for the Prevention of Cruelty to Animals Michigan State University California State Fair (an activity of the State of California) 5. (TCO A) The following taxes were paid by Tim: Real estate taxes on his home: $2,000 State income taxes: $900 State gasoline tax (personal use of automobile): $150 In itemizing his deductions, what is the amount that Tim may claim as a deduction for taxes? (Points : 5) $2,000 $2,900. answer $3,050 $0 6. (TCO F) Hoover, Inc. had gross receipts from operations of $230,000, operating and other expenses of $310,000, and dividends received from a 45 percent-owned domestic corporation of $120,000.Hoover's tax position for the year is: (Points : 5) $8,000 taxable income. $56,000 net operating loss. answer $40,000 taxable income. $80,000 net operating loss. 7. (TCO G) All of the outstanding stock of a closely held C corporation is owned equally by David Smith and Steve Bufusno. In 2012, the corporation generates taxable income of $30,000 from its active business activities. In addition, it earns $20,000 of interest from investments and incurs a $40,000 loss from a passive activity. How much income does the C corporation report for 2012?(Points : 5) $10,000 of portfolio income $0 $20,000 of portfolio income. answer None of the above 8. (TCO G) Bob, who is single, has $90,000 of salary, $25,000 of income from a limited partnership, and a $30,000 passive loss from a real estate rental activity in which he actively participates. His modified adjusted gross income is $90,000. Of the $30,000 loss, how much is deductible? (Points : 5) $30,000. answer $10,000 $25,000 $0 9. (TCO F) Jen owns a sole proprietorship, and Steve is the sole shareholder of a C (regular) corporation.Each business sus tained a $14,000 operating loss and a $3,000 capital loss for the year. Evaluate how these losses will affect the taxable income of the two owners? (Points : 17) A sole proprietorship is taxed through the business owner's personal tax return. Therefore Jen would enter the $14,000 operating loss from the proprietorship on Schedule C of Form 1040 or one of its variants. This reported loss would offset any income Jen reported from any other source on her personal income tax filed. As a noncorporate taxpayer Jen can also deduct the $3000 capital loss for the year.As the sole shareholder of a C corp Steve will see no effect on his taxable income as the shareholder. Income from a C corporation is reported when the shareholder receive dividends. C corporation losses are not reported by the shareholders. 10. (TCO G) Briefly (1) define and (2) discuss the purpose and impact of each of the following: a. at-risk rules b. suspended passive activity losses c. material participation (Points : 18) a. at-risk rules Definition: Losses from a business operation are limited to the amount of money you can actually lose in the business.You are subject to at-risk rules if you are filing Schedules C, E, or F. Tax laws limiting the amount of losses an investor (usually a limited partner) can claim. Only the amount actually at risk can be deducted. b. suspended passive activity losses Definition: A capital loss that cannot be realized in a given tax year due to passive activity limitations. These losses are therefore â€Å"suspended† until they can be netted against passive income in a future tax year. Suspended losses are incurred as a result of passive activities, and can only be carried forward.Suspended losses that are incurred as a result of the disposition of a passive interest are subject to an annual capital loss limit. Suspended losses can, however, be used to offset income realized in a later year that is generated from material participation in the activity that init ially produced the loss. For example, if a taxpayer incurs a $5,000 suspended loss in one year from a passive activity and then materially participates in the activity the following year and earns $10,000, then the suspended loss may be applied against $5,000 of the earned income, leaving the taxpayer with $5,000 of declarable income for the year.c. material participation. Definition: A set of criteria that determines whether a taxpayer is a material participant in a business venture. The material participation test will determine whether business income received by the taxpayer is active or passive. Material participation is determined each year. The IRS has seven tests to determine material participation: The taxpayer works 500 hours or more during the year in the activity. The taxpayer does substantially all the work in the activity.The taxpayer works more than 100 hours in the activity during the year and no one else works more than the taxpayer. The activity is a significant pa rticipation activity (SPA), and the sum of SPAs in which the taxpayer works 100-500 hours exceeds 500 hours for the year. The taxpayer materially participated in the activity in any 5 of the prior 10 years. The activity is a personal service activity and the taxpayer materially participated in that activity in any 3 prior years.Based on all of the facts and circumstances, the taxpayer participates in the activity on a regular, continuous, and substantial basis during such year. However, this test only applies if the taxpayer works at least 100 hours in the activity, no one else works more hours than the taxpayer in the activity, and no one else receives compensation for managing the activity. Determination of â€Å"material participation† is complicated, and lack of material participation can result in passive loss rules. If you think lack of material participation may be an issue in your business, check with your tax adviser.

buy custom The Social Security Act essay

buy custom The Social Security Act essay The social security act was drafted by the presidents committee on economic security during the Roosevelts first term under Frances Perkins and was passed by the congress as a section of the new deal. The main objective of the act was to attempt to limit the dangers in the modern America that involved the aspects such as unemployment, old age, poverty and the issue of widows and orphans. Therefore, when President Roosevelt signed the social security act, he became the first United States president to advocate for and show support for the assistances to the elderly and the poor. During the past congresses that have been held in the United States in relation the issue of the social security act in the United States. Several have been passed and at the same time several have been rejected, among the current legislations include the H.R. 4529 social security act, the representatives Paul Ryan introduced the H.R. 4529 act by the name the Social Security Personal Savings Guarantee and Pros perity Act of 2010 on January 27 (Jed, 2010). The Social Security Personal Savings Guarantee and Prosperity Act of 2010 was a roadmap for the future of the United States of America future act of 2010. This act entailed the personal social security savings program, the advanced indexing for the benefits old individuals and spouses, the improvement of minimum benefits, an amendment to the increase in the normal retirement age and the self settling social security transition fund. The Social Security Personal Savings Guarantee and Prosperity Act of 2010 is a proposal at a state level due to the fact that its intentions are that of regulating and standardizing the interests of the of the interests of a given population of individuals at a given state of the United States of America (Winston, 2006). The Social Security Personal Savings Guarantee and Prosperity Act of 2010 is a legislation that has the goals of provision of health care reforms, job training, the social security system and the tax code in individuals and in business. This would be implemented by ensuring that workers who have the age of 55 years or younger in the years 2012 will redirect a piece of their workforce tax to the contributions to individual accounts in a voluntarily manner. From the year 2012 top the year 2021, the workers would be permitted to retransmit 2% of their taxable salaries to a base amounting to $10,000 in 2012, indexed to ordinary wage progress afterwards which would be followed by a 1% of the taxable earnings that are remaining in each account of an individual. Overtime, the sum of Social Security funds that could be redirected to the accounts owned individually would rise. The legislation had a proposal that from the year 2022 to the year 2031, the workers redirection would be at a rate o f 4% in all the taxable earnings and a base quantity and 2% of remaining taxable salaries. From the year 2032 to 2041, workers would be permitted to redirect 6% of taxable salaries up to the base sum and 3% of remaining taxable salaries. For all the calendar years after the year 2041, workers would be permitted to redirect 8% of taxable salaries up to the base sum and 4% of remaining taxable salaries accounts owned individually (Winston, 2006). The values of this legislation act Individuals who took part in the process of the personal savings account would get the guarantee and the assurance that that the persona; savings account balance at annuitization would not be less than their aids that have accumulated as a result of inflation. This legislation act would also have the values of the provision for special general revenue transfers as required in order to assure trust fund solvency and too in provision of special transfers to the general fnd of the treasury that would ensure an offset of any prior general revenue transfers as far as the trust fund solvency is maintained (Maynard, 2010). The social conditions surrounding the roadmap for the future of the United States of America future act of 2010 The Ryan proposal has a lot of social challenges that are surrounding this legislation, these includes the different standards of lives that are present among the both the old and the young.. This proposed act is aimed at eliminating most of the Medicaid in the health insurance in the children. This program will ensure that families from the low income families get assistance and the privilege of their children get aces to quality Medicaid and health insurance just like the children from the high income families. Most are the societies that have people who live a life that has no tomorrow, these people have either disabilities and thus can not do much or either they live below the poverty lines. When it comes to the provision of Medicaid and health services, the low income families in the United States are much hit since the new tax credit plus the low levels of income is much smaller to buy the comprehensive health insurance (Maynard, 2010). Under the Social Security Personal Savings Guarantee and Prosperity Act of 2010 by Ryan, his plan is majoring on poor children who loose a vey vital Medicaid benefit by the name the early and periodic screening, diagnostic and treatment services, these services ensure that these individual from a poor social status get regular and comprehensive health screenings plus have the access to full cover to for all the necessary Medicaid (Stanley, 2007). Historical links the act of The Social Security Personal Savings Guarantee and Prosperity Act of 2010 A previous public policy that has much links to the Social Security Personal Savings Guarantee and Prosperity Act of 2010 is the legislation by the number S. 857/H.R. 1776 and by the name (Social Security Personal Savings Guarantee and Prosperity Act of 2005, the link between the two acts of the public is based on the fact that the two legislations have similarities. The Social Security Personal Savings Guarantee and Prosperity Act of 2005 was also a legislation that was presented by Paul Ryan, he called it a companion measure (H.R. 1776) on April 21, the year 2005. The measures of this act were to permit workers under the age of 55 to redirect a percentage of payroll taxes to charitable accounts of individuals. From the year 2006 to 2015, workers would have been permitted to redirect 5% of covered salaries up to a base sum ($10,000 in 2006, indexed to salary progress afterwards) and2.5% of remaining protected salaries to individual accounts. Beginning n the year 2016, workers would have been permitted to readdress 10% of covered salaries up to the total sum and 5% of remaining covered salaries to the individual accounts. Workers who were taking part in the individual accounts would receive an issue of the benefit credit certificate or the recognition bond to reflect the value of benefits accumulated under the customary system. The recognition bond was to be a certificate that would have been redeemed at retirement, despite the value of accumulated benefits would have been reduced to replicate the workforce taxes redirected to the employees account the measures would have provided account members a double monthly payment as a result of traditional benefit plus annuity benefits. At least thus would have been equal to benefits scheduled under current law which necessitates that workers choosing not to partake in individual accounts owned individually would have received traditional Social Securiity profits. The measures would have been a provision of six indexed investment accounts, inclusive of a nonpayment lifecycle investment account with a probable normal investment combination of 65% parities and 3 5% fixed income mechanisms. Once the workers account balance stretched to $25,000 (indexed to inflation), a supplementary investment choices would have become available to him or her (Stanley, 2007) By critically looking at this act, it is looks like the mother of the Social Security Personal Savings Guarantee and Prosperity Act of 2010. This is due to the fact that it has been founded and by the same individual by the name Paul. This is a clear indication of the need of this act to be passed as a bill since after five years; a revised version of this act is brought into debate by the same individual (Jagadeesh, 2010). Supporters of the Social Security Personal Savings Guarantee and Prosperity Act of 2010 The possible supporters of the Social Security Personal Savings Guarantee and Prosperity Act of 2010 are likely to be human rights activists and some of the major politicians. These are the individuals that represent the common individual that is not in a position to present his or her grievances the higher table of the social security acts. Politicians who both the include the republicans and the democrats are likely to support this act in favor of their people back at their home aces who live in social surroundings that do not favor them to receive quality Medicaid and fundamental factors that are necessary such as the comprehensive health insurance. Human tights activists are on the other hand much likely to support this bill as it has the implementations that are in favor of the individuals who live below the poverty lines. Therefore, as a result these two supporters are likely to support the Social Security Personal Savings Guarantee and Prosperity Act of 2010 (Jagadeesh, 2010). Players who oppose The Social Security Personal Savings Guarantee and Prosperity Act of 2010 The individuals that have a part of the salaries redirected to other individual accounts are one of the greatest individual opposing this act. This is due to the claims they make based on the fact that some of them too live below the poverty lines and therefore that percentage o their taxes poses as a big blow to them. The other individual that are likely to oppose this act include the medical insurance companies. This is due to the fact that according to their research conducted by them; this will increase the number of individuals that con not are in apposition to afford quality Medicaid and comprehensive health insurance (Maynard, 2010). The Social Security Personal Savings Guarantee and Prosperity Act of 2010 is a social justice in the fact that it engages in activities that entails the advocating for diversity in; matters such as the support for the less advantaged issue in the society, one of these include the child from the poor social status backgrounds. This act is evident to be an element of social justice via caring for the Medicaid and health insurances for the less advantaged children and generally the poor (Jagadeesh, 2010). On my own standpoint, The Social Security Personal Savings Guarantee and Prosperity Act of 2010 should have bee put into much considerations in order to improve its chances of it being passed into a law. This is due to the fact that most are the individuals have less or no access to vitals factors such as the availability of Medicaid and health insurance. Among the many aspects that have been brought forward in favor of the social justice, this act could be probably one of the most effective. Buy custom The Social Security Act essay