The Death Of Patients With Pneumococcal Pneumonia

The leading cause of death in patients diagnosed with pneumococcal pneumonia is respiratory failure. Other causes include respiratory and systemic organ failure (3). The Streptococcus pneumoniae bacterium has a lethal role in causing respiratory failure in patients with pneumonia. This disease is infectious in humans of all ages, but children and the elderly are at higher risk (5). Pneumonia can be classified based on how you can contract it. The basic types of pneumonia include; community-acquired pneumonia, hospital-acquired pneumonia, aspiration pneumonia, and opportunistic pneumonia. Out of the four different types, community-acquired pneumonia is the most common(2). Streptoccocus pneumoniae is not a stranger to the human body.†¦show more content†¦Specific ATP-binding cassette transporters (ABC transporters) are one group of transporters that provide the mechanics for substrate transport in pneumococci. They can import carbon amino acid substrates, carbohydrates, a nd other nutrients needed by the cell (1, 4). They can also export material such as the outer surface adhesins, degradation enzymes and synthetic capsular components. Additionally, these transporters are vital to the cell’s ability to take up DNA and they function as efflux pumps to counter antibiotics. When describing the mechanism, it is important to note that the ABC transporter has two ATPases attached to it to help generate energy, two permeases that intersect the membrane and a substrate binding protein that acts as a receptor. In the presence of ATP, the permease causes a conformation change in the transporter that allows the substrate binding protein to release the substrate (1). Hydrolysis of ATP causes the substrate to enter the cell. Once ADP and Pi is released, the transporter resets to the resting state(1). Substrate transport as described above is important to the existence of pneumococci in hosts. For this reason, the bacterium has reserved much genetic space for the synthesis of components that make this mechanism successful. When the involved lungs are examined, one can note that changes occur anatomically and physiologically in pneumonia patients. Vascular enlargement and the formationShow MoreRelatedA Research Proposal Investigating How Nursing Home Acquired Can Be Preventable Through Practice Improvement Essay1732 Words   |  7 PagesStudent’s Name University Affiliation Date Abstract Pneumonia is a significant factor that leads to morbidity as well as mortality in nursing home residents. It has a one-month mortality rate that range from 15-35%. Nursing home residents are frequently referred to hospitals for diagnostic tests. They may as well be provided with acute health care services. In our qualitative study, we shall examine residents and family members’ perspective on pneumonia prevention. The study design that we shall use isRead MoreCauses And Consequences Of Streptococcus Pneumoniae1313 Words   |  6 PagesStreptococcus pneumoniae was discovered by Louis Pasteur in pneumonia patients in 1881. It is a gram positive coccus that forms short chains or more commonly, pairs and classified in its own genus, called â€Å"Diplococcus†. Streptococcus pneumonie is a pneumococcal pneumonia consists about 85 % of all cases of pneumonia. Around ninety two different strains of S. Pneumoniae, collectively called pneumococci, are known to cause harm on hum ans. Streptococcus pneumonia is a member of pharyngeal microbiota that can colonizeRead MorePneumonia And Its Signs And Symptoms1010 Words   |  5 Pagesthe unmistakable attributes of pneumonia and its signs and symptoms. It will focus on bacteria pneumonia particularly Streptococcus pneumoniae in patients who are 65yr old or older. Pneumonia is a very serious threat to our health but can be quite fatal in older adults. Streptococcus pneumoniae is the most common cause of bacterial pneumonia in the US. Pneumonia is the 6th leading cause for death in the United States and the most widely recognized reason for death from infectious disease (Case StudyRead MorePharmaceutical Care Plan - Cap1171 Words   |  5 PagesCommunity-acquired pneumonia (CAP) is a term used to describe an acute lower respiratory tract infection in individuals with signs, symptoms and a new radiographic shadowing for which there is no other explanation and who have not recently been hospitalized. CAP is common and associated with major morbidity, mortality and financial burden. The annual incidence in the community is 5–11 per 1000 adult population, with the reported mortality less than 1% (BTS guideline, 2009). The reported mortalityRead MoreThe Rise of Antibiotic Resistant Diseases1109 Words   |  4 Pagesthat overuse is not causing bacteria to mutate but rather is increasing the rate of resistance. Behaviors such as doctors prescribing antibiotics to patients even when not necessary and farmers using antibiotics to make their farm animals bigger are the reason why antibiotic resistance is becoming a major problem. Antibiotics are prescribed to patients even when they are not necessary; this is because when people get sick, they seek immediate recovery and often demand an antibiotic even if they areRead MoreImmunocompromised As Additional Risk Factors Essay1187 Words   |  5 Pageswith pneumonia present a range of symptoms including pleuritic chest pains, tachypnoea, irrit ability, increased respiratory efforts, dyspnea, stridor or wheeze and difficulty in eating (p. 23). Pneumonia diagnosis can take three forms including physical examination, radiography and laboratory tests. The immediate diagnosis, physical examination, often reveals dullness to chest percussions, bronchial breath sounds, crackles or rales on auscultation, egophony and tactile fremitus. Some patients mayRead MoreProblems Associated With Urinary Tract Infections862 Words   |  4 Pageswill provide better care to our patients. In our hospital the Vascular Access team came up with the initiative of creating the PICC Police, they not only monitor the timely dressing change of their lines and competence of nurses but also educate patients and family on how nurses should perform the procedures, on signs and symptoms of infection and on how to contact the Vascular Access team if they have any question or concern. By educating and involving the patients and caregivers on their care nursesRead MoreEmphysema Essay816 Words   |  4 Pagesof the lowerlungs. As air sacs are destroyed, the lungs are able to transfer less and less oxygen to the bloodstream, causing shortness of breath. The lungs also lose their elasticity, which is important to keep airways open. The patient experiences great difficulty exhaling. Emphysema doesnt develop suddenly, it comes on very gradually. Years of exposure to the irritation of cigarette smoke usually precede the development of emphysema. A person may initiallyRead MoreCommunity Acquired Pneumonia18251 Words   |  74 PagesCHAPTER I INTRODUCTION Pneumonia is one of the most common infectious diseases prevalent nowadays and affects all ages. It is an acute or chronic infection of one or both lungs caused by microorganisms, such as viruses, bacteria or chemical irritants. (Schmitt, 2011) It has different types, and one of them is Community Acquired Pneumonia (CAP). CAP is a disease in which individuals who have not recently been hospitalized develop an infection of the lungs. It occurs because the areas of the lungRead MoreInfluenza Vaccines And The Flu Vaccine1519 Words   |  7 Pagesexplores published works related to patients who received the flu vaccine who were sixty-five years and older. The evaluated articles examine the effectiveness the flu vaccine had on the patient population of sixty-five years and older in relation to avoiding the flu and pneumonia diseases and hospitalizations, in this group of patients. It has been conceded for years that senior adults age sixty-five and older are at greater risk from an influ enza illness and pneumonia than a vigorous young adult. It

Company Compare Globally Trending Companies - Free Essay Example

Sample details Pages: 3 Words: 948 Downloads: 1 Date added: 2019/10/10 Did you like this example? HM and Uniqlo are two globally trending companies that deals with fashion in clothing (Kennedy, Stoehre, Calderin, 2013).   Each of these companies aim to reach the same market as the other but do not use the same strategy as the other in marketing their product. The Uniqlo Company is Japanese and was begun in 1949. In the year 2005, it was however bought by another company (Karan, 2010). Don’t waste time! Our writers will create an original "Company Compare : Globally Trending Companies" essay for you Create order On the other hand, HM is a Swedish company that founded in 1947. This company makes and trades its products under a variety of brand names. For instance, it is the owner of the Monki and weekday brands, among others. The two companies have different business models and approached to which they do their business. HM’s model is founded on the gap’s model. The companies also vary in how they own materials, how they source them, how they manufacture them into a finished product and how they treat the auxiliary trade names. According to the Robecos SAM sustainability industry mover ranking, HM qualified to be ranked at the top and was thus awarded for this. Its awarding was done based on its achievement of high improvement as far as sustainability was concerned. HM has also been included in other records owing to its global performance. These include the Dow Jones sustainability, global compact 100 stock and the FTSE4Good indices. The company has also won various awards, such as the 2016 world’s most ethical company and the PETA Libby awards. Uniqlo has won various awards too. One of these is the business impact of the year award in 2016. This was meant to recognize the company for contributing to enhancing the Chicago magnificent mile. According to the Japanese times, Uniqlo was also awarded for having the best communication strategy within the organization. Between the two companies, HM has the highest number of warehouses (Granger, 2012). Globally, the company has three thousand four hundred and fifty warehouses. In comparison, Uniqlo has only one thousand and four hundred stores. Their venture into the United States is also varied with Uniqlo having the least warehouses in the country. HM uses the designer clothes approach to attract its customers to buy their product. This company, to market its products, has used such brand names as Versace. Another strategy that the company uses is the collaboration with well trending companies in the world of fashion (Baines, Fill, 2014).   Uniqlo on the other hand highly localizes its distribution centers in Japan. This company uses the principle of timely presence of product in their stores as a distribution strategy. Production in this company is based on market demand for the product.   Dickens (2015) posits that changes in the Japanese fashion is the main determinant of change in the com pany-customer interaction. For this reason, Uniqlo has not had great influence in the western market. With respect to their choices in branding, the companies also have experienced varied responses in the market. HM has purchased and developed brands that are characterized by style and uniqueness (West, Ford, Ibrahim, 2016). These attributes have played a major role for its acceptance in the market. The company also varies its price tag based on the brand. Highly fashionable products are tagged at high prices as compared to the products that are not highly fashionable. For instance, collection of style products are sold at high costs than does the Monki products. The Gap strategy used by Uniqlo is meant to privatize the company’s brands. After production, the company sells its products in highly regulated stores and on online markets. According to Manzenreiter (2013), branding is influenced by the sports trends and this is used by Uniqlo to influence the buyers. The company’s design is however, simple and practical as compared to that of HM. This attribute makes Uniqlo ’s products more appealing to varied populations. According to Vecchi (2016), Production in the HM Company is not internally done but rather the company affiliates with other organizations to meet its objective. The company depends on outsourcing as a strategy to lower its cost of production owing to affordable labor. The company outsources from Asian countries especially those with large populations and high poverty levels (West, Ford, Ibrahim, 2016). For instance, Bangladesh and Cambodia. HM do not own production units but instead collaborates with companies to produce for them. The company has formed partnerships with nine hundred organizations around globe. Most of these organizations who are suppliers are located in the European and Asian countries. The company uses waterways and railways to move its products from the factories to warehouses around the globe. Unlike HM production for Uniqlo is done in its home country. Uniqlo also outsources its laborers from china. The company affiliates with seventy other companies to produc e its products. The major partner of Uniqlo in its business is a Japanese firm known as Kaihara Denim (Russell,   Taylor, 2013). Eziegenfuss (2013) states various attributes of the corporate culture in HM. some of these attributes include believing in people, teamwork, honesty and open- mindedness, being entrepreneurial as well as being cost conscious. According to Davis (2014), the corporate culture at Uniqlo is so specific. The staff have several things to put in their mind while working there. One of these is the need for extensive training. They must be the best. Another strategy that constitutes the culture is teamwork.   The staff do not work individually but in teams which lead to specialization. Smiling is what keeps customers to visit the stores again. For this reason, the company does everything in its ability to keep the staff comfortable.

Is Tate A Good Thing - 1126 Words

*Beep* *Beep* *Beep* The constant beeping of his heart monitor drones on and becomes background noise underneath the commotion swirling through my head. It’s the only thing keeping me from breaking down right now. All of my thoughts, all of my experiences, my memories, my breaths, everything dwindles down to here and now. Nothing else matters except him. Tate is the one good thing in my life and it’s my fault he’s here right now. I never quite understood why the worst things happen to the best people, but I think I’m finally starting to get it. It was a painstakingly beautiful day outside. The weather was perfect and it seemed as if everything and everyone lived in perfect harmony that day. It was almost like any other average day, but something was slightly different. Tate and I were on the bus with 27 other kids, all fretting about some test that now seems so irrelevant in this cruel world. Everyone was studying but me; I had been gazing out the window reveling in the beauty of the familiar scenery. *Beep* That was when I saw it: a car travelling straight toward us at unimaginable speeds. I only had a second before it hit us, so I looked over at Tate and said the only thing in my mind, â€Å"I love you†. Then it hit and time magically slowed down. The bus was sent spinning across the once empty road in peril. Everything seemed to move in slow motion and I found myself flying from my seat and onto Tate. I looked down at him and all I saw was fear flit across his face. *Beep*Show MoreRelatedCharacter Analysis Of Beatrice And Benedick In Much Ado About Nothing1166 Words   |  5 Pagesrelationship.   Eve Best and Catherine Tate play Beatrice and Charles Edwards and David Tennant play Benedick in William Shakespeare’s play Much Ado About Nothing, a well-known comedy about love, drama, and gossip. Beatrice is a friendly woman who has a quick wit. She gives the impression of not wanting to get married throughout the play. Benedick is a man who has a good time wooing women, but has no interest in   committing to a steady relationship. Best and Edwards and Tate and Tennant both happened to beRead MoreTate Analysis1733 Words   |  7 PagesteIntroduction: This is a report to find out position of Tate Gallery by the help of PEST amp; SWOT analysis. SWOT is an essential part of any business planning, The SWOT analysis convenient headings under which to study an organization in its environmental setting and may provide a basis for decision-making and problem solving. (1) It stands for Strengths, Weaknesses, Opportunities, and Threats. Strengths and Weaknesses are internal factors which can be controlled essentially and will be explainedRead MoreInfluence of Romanticism in the Contemporary Shows True Blood, American Horror Story, and Tim Burton’s The Nightmare Before Christmas756 Words   |  4 Pagesgothic twist to things. A family moves into a haunted mansion and the daughter of the family, Violet, starts to form a special bond with one of the many ghosts still residing in the mansion (Tate). Violet is a girl that is in touch with her gothic side and is more interested in the mansion than scared of it. Violet is misunderstood by many but she likes Tate because he understands her. Violet says to Tate â€Å"I used to think you were like me. You were attracted to the darkness. But Tate, you are theRead MoreEsl Teacher Interview Paper1130 Words   |  5 PagesMichelle Snyder ESL Teacher Interview TE 826 Dr. Glenn Tracy 2-22-12 My person that I interviewed is very unique besides being a very good teacher. She had received the honor of being selected ‘Teacher of the Year† a few years back here at Perkins County Schools (Grant, NE), so I knew her methods and strategies were tried and true. She has several different hats in our school system with English Language Learner (ELL) being just one part. She was asked to work with/for me in this program withRead MoreMoral Courage, By Harper Lee1175 Words   |  5 Pages The sad truth is that most evil is done by people who never make up their mind to be good or evil., this quote from German-American political theorist, Hannah Arendt, addresses the theme of moral courage. Moral courage is when you take the initiative on a situation knowing it’s rather challenging, it’s the right thing to do. Examples of moral courage can be found in the book, To Kill a Mockingbird by Harper Lee. To Kill a Mockingbird is a coming of age story of a young girl named Jean LouiseRead MoreCharles Manson Essay1263 Words   |  6 Pagestime. Before Manson was even born the family he was going to be in was not a good one. Manson’s mother was a runaway named Kathleen Maddox. She got pregnant with Charles at the age of sixteen. He was an unplanned child. He had a rough home life and started getting into criminal activity at an early age. He started by doing little petty things like stealing candy from stores, trying to bribe people into giving him things, and skipping school. He never was raised properly no one ever taught himRead MoreThe Importance Of Patient Education For Nursing1616 Words   |  7 Pagessatisfaction of health care. Client education is also said to improve the quality of life, helps to reduce illness complications, maximize independence and ensures that continuity of care is present (Bastable, 2014). Although within the health care system things preventing or decreasing the effectiveness of patient educati on may include nurses not have the knowledge of what to teach or how to teach it and lack of time and resources (Ghorbani et al., 2014). To understand further the important of patientRead MoreEssay on Biography of Charles Manson 1359 Words   |  6 PagesBeverly Hills at the home of Roman Polanski’s, and his wife Sharon Tate. The victims of this crime were Sharon Tate, Wojciech Frykowshi his partner Abigail Folger, Jay Sebring. There was also an 18 year old boy a friend of the gardeners who was walking down the driveway when he saw the intruders and was shot to death. All of the people besides the gardeners’ friend, the 18 year old boy were well-known socialites in Hollywood. Sharon Tate was seven months pregnant at the time of the murders and pleadedRead MoreRacism Kills Thoughts in To Kill a Mockingbird by Harper Lee907 Words   |  4 Pagescity in half. In the novel, To Kill A Mockingbird, the people of Maycomb, Alabama were terrorized if their opinions did not match those of everyone else; and that is a dreadful way to live. People such as Braxton Underwood, Dolphus Raymond and Heck Tate felt as if they were forced to hide their opinions toward racial prejudice because of the rest of the town’s overwhelming public opinion. Braxton Underwood was the publisher of the town newspaper in Maycomb, Alabama. On the outside, he seemed justRead MoreObamacare: The Future of Healthcare1143 Words   |  5 Pagespoint if we do not know how to use it? Many Americans are clueless when it comes to healthcare. If a state applies for the new healthcare law, they can establish offices to help consumers become more educated about healthcare. Healthcare is a helpful thing to have, but it could go to waste assuming we do not understand it. In fact with the new law insurance companies are required to put their information online allowing consumers to compare the prices of different companies side by side. Obamacare provides

Mass Media and Violence Essay - 891 Words

Mass Media and Violence Is it hard to believe that just forty years ago only a few privileged American families had televisions in their home? In recent years, it is estimated that a whopping ninety-eight percent of Americans have one or more television sets in their home. Motion pictures, televisions, video games, and the internet are just some forms of mass media that have emerged since the last century. With the rise of mass media, the increase of violent behavior has increased as well. Mass media influences many factors of people’s lives such as moral beliefs, behavior, and values. Violence in mass media is greatly dominating our society and continues to do so. It causes aggression and is a growing epidemic among the youth. Scott†¦show more content†¦He goes on to say that media portrays war as entertainment [in video games]. War is not entertainment and nobody wins in real war while real people are getting killed. This illustrates another problem: can society dep ict from reality and fantasy? Most of the recent shootings in the United States were committed by the youth. Is it just a coincidence or is it because of the hostility displayed on their television sets? Many people think that violence in media is entirely based on real life. They proclaim that since we live in the real world, the media cannot possibly be more violent than what we already know. Actually, it is impossible for people to know all horrific events that have taken place. Also, some would say that it is up to the individual to decide what to be exposed to.8 That is not true, since you are exposed to cruel media whether you know it or not. Even on the news, â€Å"Crimes such as murders, robberies, and abuse are shown as deviant behavior† rather than actual violence. In conclusion, violence in media does affect society. It is a growing wave and teaches aggression. Some solutions could be placing regulations on TV and motion picture producers. If gun makers have regul ations on guns they make, why not placing rules on producers? Also, parents should be aware of what their children watch. There is no way to be completely censored of the media but it can be kept at a minimum. Times have changed since theShow MoreRelatedViolence in Mass Media594 Words   |  2 PagesViolence in Mass Media Violence is everywhere and in everything from what we see to what we hear. Today’s society has become acquainted with the violence in video games, tv shows, movies, and music since it is everywhere but many have become too attached to this violence and brought it to real life. Many assume that getting rid of this violence is essential to a more passive and peaceful society but there are more benefits to the portail of violence that society sees today. One of the key itemsRead MoreEssay on Mass Media on Violence1502 Words   |  7 Pagesraised within our society as to these games and programs becoming increasingly violent and whether this will lead to heightened violence and aggression by those exposed to such material. Others claim that society has been viewing violent images for decades without problems and that giving individuals the excuse that one could be brainwashed into committing a crime by mass media leaves the door wide open for crimes without fear of consequence. This hotly debated topic has been the muse for much researchRead MoreYouth Violence and the Mass Media Essay2083 Words   |  9 Pagesthrough violence in the mass media, specifically television and video games. I am interested in studying it because as violence on television and the violent content contained in video games has increased, so has youth violence. I want to find if the increasing violence shown on television and video games has a desensitizing effect on Americas youth, thus, increasing the probability that they will commit an act of violence. I believe that this research is important because I think violence on televisionRead MoreMass Media and Violence ´s Effect on Teenagers1252 Words   |  5 Pagescourage about what he could do that day.† Violence in the media is a key issue in today’s society, a survey conducted on Sunday the 16th of Feb over social media by myself found that 91% of the surveyed 51 people do own some sort of gaming console and that 100% of them have a television. Violent games are usually the best selling and almost all games and movies have some element of violence in them. Whilst it isn’t popular culture to be violent, violence is certainly a by-product of popular gamesRead MoreThe Real-World Effects of Virtual Violence: Perspectives on Video Games and Mass Media1507 Words   |  7 Pagesthe long-term effects that will be felt in the future. Since the first child picked up a stick to use it as a sword, violence has become more and more prevalent in culture. As children grew up, make-believe violence of the kind that they practiced grew up as well. Eventually toy guns were the new violent toy, and so on. In the last few 20 years, however, a new form of violence in â€Å"play† is becoming a more popular pastime than ever before. In the early 1970’s the first games like Pong, ComputerRead MoreMedia Violence And Its Effect On Society1184 Words   |  5 Pagesexamine the negative effects of media violence. There is a debate on whether negative effects directly derive from media violence. Because media violence has been proven to have a negative effect on society, this essay will argue that there needs to be more censorship on media violence. I will first examine the influence media violence has on mass shootings. Next I will discuss a study relating to dating violence, certain movies and shows encourage dating violence. In conclusion, I will suggest thatRead MoreMass Media And Its Effect On Our Lives1286 Words   |  6 Pagessays, â€Å"Decades of study of media influence have shown one thing: the public’s awareness of and interest in a topic is directly related to the amount of attention that topic receives in the media. In other words, the mass media affect what subjects people think about. H owever, it has not been shown that the media influence just how people think about these topics† (Mass Media). Have you ever wondered how much mass media can affect your life without knowing it? Mass media are not only important becauseRead MoreMass Media And Its Effect On Society852 Words   |  4 PagesPeople are being depression and reflecting action in real life due to effective of mass media. Media has a power that can everyone has the same right and opportunity to access the information and enjoy their life. Teenagers are the most effective group of people because they can access and explode new technologies, creatives, curious, and proactive. Therefore, they are putting themselves in danger by performing challenge pictures or extreme dangerous things to be famous. People always attractiveRead MoreMass Shooting Essay980 Words   |  4 Pagesover 1,500 ‘mass shootings’ within the United States since the Sandy Hook school shooting in Newtown, CT (Schapiro, 2017). Media headlines on mass shootings tend to utilise higher numbers when it comes to how many are committed each year, mainly when it is about those committed in the United States. The lack of an official government standard on what should be considered a mass shooting has led to much confusion as to just how many there actually are. This paper will look at how the media uses thisRead MoreThe Influences Of Mass Media On Society864 Words   |  4 PagesThe Influences of Mass Media on Society For the greater majority of the American society, the presence of mass media is a normal part of everyday lives. With the purpose of mass media being to educate, entertain and inform, the excessive violence, self imaging, and lack of full detail on world events, is having negative influences and unhealthy impacts on society. As early as the 1920s, a form of the media has been present in the American society. Although broadcasted content was

“Originality in Italian Renaissance Architecture” Essay Example For Students

â€Å"Originality in Italian Renaissance Architecture† Essay The Chairman : This afternoon we are to hear Professor Cordingley, who occupies the Chair of Architecture at the Manchester University, talking to us on Originality in Italian Renaissance Architecture†. Many of you know that the old system of training architects in England, that of pupilage, has been considerably superseded by the school system and that architectural schools have been set up in London and various other cities up and down the country. Two of these are in Lancashire—at Manchester and Liverpool. Liverpool has, for various reasons, come into the pub Ik eye rather more than Manchester, but Manchester has always refused to be overawed by its powerful neigh- bour and under Professor Dickie, and later under his successor. Professor Cordingley, its school of architecture has developed a method of designing rather characteristic of itself. It is a type of design which 1 would say is distinguished by its modernism while not neglecting tradition and yet infused with scholarship. Without more ado, I will call upon Professor Cordingley to deliver his lecture. The following paper was then read: The Renaissance of Architecture in Italy extended over more than four hundred years—from 1420 to c. 1850. Selwyn Brinton, the founder of the series of lectures of which this is the second, in his series of volumes under the title of â€Å"The Art of the Renaissance†, adopts comprehending dates (1200-1800) which allow- reasonable room for the full cycle of the architectural manifestation of that Art. Much more commonly among historians, the Renaissance in Architecture is held to have terminated about 1600. The discrepancy is a matter which it is purposed here to examine. Italian Renaissance Architecture has suffered singular misfortunes of inter- pretation in the last hundred years. Rugltin is largely to blame. To him the Renais- sance appeared an irreligious style, and one, therefore, to be abhorred. Undeniable aesthetic merit of individual works sometimes forced his reluctant admiration, but for the most part, he studiously ignored the style or blistered it with a passing phrase incidental to his adulation of the â€Å"Christian† medieval arts. His views, or views like his , have coloured in diminishing, yet still important, degree almost all estimates of the values of the style made up to recent times. Thus, as views now stand, the earlier and formative phases of the style arc universally admired; the later phases remain in high disrepute, except in the instance of a few famous monuments or among the more enlightened enquirers and writers. The two stages are distinguished by separate terms, the â€Å"Renaissance† for the first stage and the Baroque† for the second. In this way the part is made to appear as the whole; and this is not accidental, for most writers on architecture arc at pains to prove a high distinction between the two, discerning a sharp change of trend and character at the junction between them. The Renaissance, according to these writers, did indeed end at a given point, to be succeeded by another, related but clearly distinguishable, historical style. One, the â€Å"Renaissance† naturally, is shown as of mostly admirable Qualities; the other, the Baroque, as mostly dis reputable and not infrequently vile. The date set for the division between t he two varies considerably, but about 1580 is a usual choice. The sharp distinction—a false one, it is hoped to show—is made almost exclusively upon grounds of externa] character and effect, and the Renaissance is deemed to last just so long as ancient Roman precedent is followed in matters of decorative detail. This is a too narrow, and, under the special circumstances, unstable a basis for a proper evaluation. The normal historical kind of review is much to be preferred; but there is partial justification for the standpoint in that the Renaissance architects, like the Greek, themselves had adopted the aesthetic objective; just as, on the other hand, the Romans and the medievals absorbed themselves outstandingly in practical, constructive endeavours. But too much room is left for the vagaries of taste and further deliberate judgment depends too importantly on accurate attribution of the origin of the decorative elements used. There is no kind of doubt that the Renaissance drew considerably upon ancient Rome for its stock of decor ative motifs, but this dependence frequently is exaggerated and attributions of origin quite often are at fault. In archeological ignorance sometimes, but quite consciously at others, the Renaissance borrowings were from the Early Christian or Romanesque, quite apart from the perpetuation of Italian medieval practices as the foundation of the Renaissance style. Too readily it is taken for granted that Renaissance classic is of the Roman kind. Sometimes, in recent days, Renaissance footifs have been used inferential!)-, as evidence of Roman architectural methods, but this is a most unsafe proceeding. As will be shown, there was much that was quite distinctive in the Renaissance usage of the decorative elements. They did not copy direct, but adapted and developed their own systems. They invented too, and combined the classical, old and new, with motifs derived from other architectures of intermediate times. A true evaluation necessitates consideration of the movement as a whole, and the Baroque was a part of that whole. At the outset of the Renaissance, and for long thereafter, ancient Rome provided a stimulus, but this did not endure at the same intensity throughout. In fact, during the Baroque phase, it was so slight as to be negligible. Renaissance character must not, therefore, be measured, in any sense, by the degree of its dependence upon ancient Roman architecture. This must have been merely incidental to it. It emerged from that dependence and reached maturity as a style, conditioned by circumstances yet to be examined; though it is unnecessary to decide at what particular point in its evolution it reached its finest sesthctic expression. Seen in this light, the so-called â€Å"Rena issance† phase was a stage of experimentation and development, not, by any means, an evolution in itself. Instead, the culmination, in the historical sense, lies in the Baroque stage. This is quite different from the usual interpretation, which would represent the onset of the Baroque, about 1580, as a revolt against academic purism in the deploy ment of the time-honoured classical elements, which, it is said, had come to be used with too meticulous and deadly a formality. Yet it has never yet been shown in what group of buildings this particular kind of rigidity exists. Nor are architects instanced, though sometimes we are told, almost in the same breath, that Palladio (especially) and Vignola were the ultimate purists—perhaps because they were authors of the most famous of the literary codes on the use of the classical elements and yet that neither held strictly to his own precepu. They were, if we compound the typical but contradictory statcm:nts made about them, archacologically-mindcd, hide- bound pedants and free-thinking, original, inventive practising architects. That they were academic in written theory and emancipated in their practice is not the explanation, for the universal popularity of their writings is attributed to the originality of the ideas expressed in them and the fitness of those ideas for con- temporary use. However, there is this unanimity in modern writings; there was little or no further reference made to ancient Roman architecture, once the Baroque was fully under way. The independence of the Baroque, all admit, was virtually complete. The occasion to invent a revolt† against pedantry and the observance of strict classical precepts† arises from the common interpretation of the course of the Renaissance up to that point as a regular progression towards the complete recovery of latin architectural ideals and methods. Unfortunately for this contention, it is notorious that the ancient Romans had very low artistic taste, and no better than rule-of-thumb decorative methods. For convenience of review, the architectural manifestations of the Renaissance need suitable sub-division. The common use of the term, in architectural circles at least, for a part of the whole is to be regretted, but it would be even more confusing here to attempt to substitute a new one. One may accept then, the Renaissance† as the precursor of the â€Å"Baroque†, though not admitting a break of logical develop ment between them. In Italy of these times, accurate chronological subdivision is even more than normally impracti cable, for the political severance between part and part occasioned developments at varying rates and the formulation of local schools with markedly individual practices. The dates to be given here, then, are highly generalised, and are stated in round figures. The Early Renaissance† (1420-1500) was followed by the High Renais sance† (1500-1550). A stage of Transition† ensued (1550-1600), and introduced the â€Å"High Baroque† (1600-1700) within which lay the culmination of the style, at aboi^t 1650. The Late Baroque† (1700-1750), wherein there is a trend towards the Rococo† (a lighter version of the Baroque), might be taken as the closure of the Renaissance proper, since thereafter the Italian is no longer an important originating source, but reflects instead developments taking place in France and countries elsewhere. The cycle of the movement was not then, however, completed, as in Northern Europe and England an â€Å"Antiquarian† Phase of some complexity followed (1750-1800), largely classical and tending increasingly towards the Neo Grec†. The latter, the Neo-Grec, might be embraced roundly in the dates 1800 1850. It was the dominant though not the exclusive manifestation throughout the greater part of that time. The Renaissance masters were activated almost exclusively by esthetic i deals. They were most able too in constructive science, but this to them was a means to the asthctic end, and not an end in itself. Here lies a mighty distinction between them and their Roman forbears, whom they purposed to emulate. Old Roman greatness lay in their political and economic system,not, certainly, in any decisive way in their arts. The Northern RenaissanceThe need for buttressing obviated, or very much minimised, the dome could be raised aloft to allow the insertion of fully adequate windows in a â€Å"drum† interposed below it, and the whole could then be exploited for grand external as well as internal visual effect. In other domes, more sightly tlun Brunelleschi’s, the incorporation of further structural devices (pendentives) permitted the use of the domical termination over any kind of regular base plan, not only round or ellip tical (for domes even of this shape came to be used), but square, octagonal and rectilinear too. Due to Brunelleschi’s invention, the dome came to be the almost inevitable crowning feature of every church or chapel, and the dominant, and not infrequently the exclusive, form of covering used. The experimental stages of development of this magnificent feature were traversed in the Early and High Renaissance stages of the style; St. Peter’s, on the threshol d of the Baroque, is the first major instance of thoroughly mature design. Afterwards, Baroque Rome became a city of splendid domes. The first onset of the Renaissance produced little outward change in palace design, and at no time do external influences importantly affect the established or developing modes of living or methods of use. On the other hand, medieval constructive character, protracted into the Renaissance, contributed an initial suggestion for a fresh range of decorative techniques, which, thereafter, the Renaissance masters infinitely exploited. The new range was that of rustication. Now there are endless instances of Roman rock-faced masonry, yet these are in no case deliberately designed to be decorative. They occur in the Roman idea as an incidental economy in constructive works outside the architectural pale. Nor do the Roman instances occur on those parts of buildings embellished with columns or their decorative adjuncts; except in one or two instances such as the Porta Maggiorc at Rome where however, the structures manifestly were never completed. The rustications here were intended to be dressed off, but the work was never wholly done. The ancient Romans never came nearer to the deliberate use of rusticated decoration than the occasional chisel-drafting along the joint-lines in the otherwise smooth masonry of certain temple cells. This is not to say that the old Roman instances, accidental though they are, did not offer suggestions to Renaissance enthusiasts. Renaissance initiative in this direction begins at once, in Florence again, with the first domestic building in the new style—the Riccardi Palace (1430). Every centre in the country in due course developed its local v ariants; the stones left rough and characterful, or bossed and facetted in high artificiality. At first restricted to wall surfaces, rustication soon came to be applied too to the Orders themselves, as, notably, in the work of Sanmichele in the Verona region (e.g., Porta Nuova, 1532) or of Alessi and Lurago (Porta Pila) in ornamental town gateways at Genoa. Palladio imitated it in stucco; Vignola expanded its range of use to the enframing of masonry panelling and to the embellishment of garden ornaments. In stucco, and in a variety of extravagant forms, it became the dominant decorative motif of the garden grotto and the artificial waterfall and cascade. It invaded the surrounds to windows and doors, and was used even on balustrades, stringmoulds and cornices. In short, rustication took its important place among the Renaissance decorative resources. French, English and German, as well as Italian Baroque art would be much the poorer without it. At certain phases in the development of the several national styles, rustication is sometimes almost the sole decorative device employed. Whilst on this point, another purely Renaissance decorative invention may be instanced—that of the baluster. Roman parapets, if not solid, were commonly of palisade character, patterned with interlacings in the panels, imitating wooden prototypes. The Byz antines used these too, but also developed a distinctive practice in which the panel is a carved or pierced slab, supported between posts. Italian medieval practice varied, in part it followed the Byzantine, but more characteris tically, tiny columns of simplified classical design carried miniature arches, which, in turn, supported the parapet rails. Both the Italian medieval usages survived into the Renaissance. Instances may be found in the chapel screens in Albertis re-modelled S. Francesco at Rimini. The true baluster, as we know it to-day, is first traceable in the Colleoni Chapel at Bergamo (c. 1470-6). Hereabouts in the Milan region, there had been proceeding an exhaustive series of experiments with candela bra-like forms of ornament, applied as architectural decoration, and a wide range appears on this building. The use of the true baluster spread rapidly. It appeared both in Rome (Sistinc Chapel) and Venice (Pal Comer-Spinclli) by about 1480. By the end of the century, the older forms of parapet had almost wholly disappeared. The initial simple baluster, symmetrical in its upper and lower halves, soon gave place to the familiar type, weighted heavily in the lower part of the sleeve; but many variants subsequently were invented, especially in the Baroque phase. The progress of balustrade design is a good index of thef date of monuments. Surprisingly little initiative was shown in ancient Rome in the exploitation of the decorative possibilities of the Orders of Architecture. The arrangements in common use extended little beyond the simplest form of colonnade and arcade, and the com bination of the two into that motif most typical of their architecture, the so-called Roman Order†. Richer and more complicated devices rarely were used, and, even so, in single units for the especial decoration of comparatively small monuments, or for the elaboration of special parts of the larger ones. Tombs and sepulchral monuments, triumphal arches and the scena: of theatres are practically alone the subjects of decorative variation from the universal monotonous themes. Pedestal, parapet and other adjuncts were used, and the tabernacle† window or niche,but none of these appears to have been an original invention on Italian soil. There arc Greek Hellenistic precedents for each. The Renaissance materially extended the range of standard decorative motifs in regular use. Mostly, the new themes were invented afresh, for all that a careful search may disclose an occasional Roman instance of each. Such dubious precedents would very likely be the outcome of accidental and not calculated combinations. How frequently, for instance, is the â€Å"coupled† colonnade used in Roman times in extension beyond ? single bay, or that further type, in which the spacing of the Order is alternately wide and narrow? These arc very familiar dispositions in the It is true, of course, that the face of Renaissance architecture was never more like the Roman titan at this mid-sixteenth century time. Since the borrowings of ancient motifs were cumulative and ceased very soon, the point is obvious. Yet in general, the likeness was even now quite slight and certainly has not the significance usually attached to it. The kinship was less, not more, strong than before. In the essentia ls of spatial organisation and structural method, the two architectures were at no time particularly close, and never more so than at the outset. The trend thereafter was increasingly divergent. The cause of the break was incompatibility, increasing, naturally, as the Renaissance individuality developed. There was no hiatus or violent distortion in the Renaissance growth at this or any other stage. It followed a natural course and achieved a climax in its own right. The greatest debt due to Rome was that for the classic principles of formality; for the rest, as has been shown, certain details were acquired, but they were assimilated, not imitated, digested and trans- muted into decorative systems nearly always original in themselves, and always used in distinctive ways.

Taxation Generating Earlier Assets

Question: Describe about the Taxation for Generating Earlier Assets. Answer: Case study 1 Calculation of Net Capital Gain/ Loss of an Individual In this particular case study, capital gain or loss of an individual is calculated by applying the formula. Fred is an Australian resident as assumed in the case study. Fred was not operating in any of the trading business at the same time (Piketty, Saez and Zucman 2013). He had holiday home that is considered as assets as well as he sold it in this current year. It is not to be considered as trading stock by any chance. In other words, Fred was not generating revenues from its earlier assets also. Calculation of Net Capital/ Loss The below table shows the calculation of net capital or loss for Fred for the current financial year It is calculated using discounted method as well as Indexation method Name of Taxpayer : Fred Type : Individual Calculation of Net Capital Gain/Loss for the period ending on 30th June,2016 Discounted Method Indexation Method Particulars Amount Amount Amount Amount $ $ $ $ a) Sale of Holiday Home Sales Consideration 800000 800000 Less : Cost Base of the Property 100000 148043 Legal Fees on Sales (Exclusive of GST) 1000 1000 Commission of Real Estate Agent 9000 9000 Stamp Duty on Purchase 2000 2961 Legal Fees on Purchase 1000 1480 Construction Cost of Garage 20000 133000 23853 186338 Capital Gain on Sale 667000 613662.3 Less : 50% Exemption on Capital Gain 333500 Taxable Capital Gain (A) 333500 613662 Less : Capital Loss of Previous Year 10000 10000 Net Taxable Capital Gain 323500 603662 Table: Calculation of Net Capital Gain/Loss Source: Created by Author Discussion In the year, 1985 dated 20 September, Fred acquired the assets. Hence, it can be considered as CGT assets for taxable purpose for making the computation of net taxable capital gain or loss At the time of asset acquisition before the date 21st of September 1999, it has been noticed that cost base as well as other expenses incurs for the specified time (Piketty and Saez 2012). This is for the asset purchase that is mainly evaluated under the indexation method Fred, on other hand, had made garage on that property for substantial improvement. However, substantial cost of the garage is to be deducted from the expenses. This was performed on 21st of September 1999 and calculated using indexation method In accordance with Australian taxation rules, it is for acquisition of assets dated on 21st of September for the year 1999. In that case, individuals can easily apply for any of the method may it be discounted method or indexation method. Using this method, it will be easier to calculate capital gain or loss for an individual (Saez and Piketty 2012). It has been noticed that expenses are incurred from sale of properties as well as it should be deducted from any of the considerate sales figures. It will be determined in case of calculating net capital gain or loss of an individual As far as discounted method is concerned, taxpayer gets around 50% exemption especially on capital gain for assets. Addition to that, the taxpayer owns these assets for a period of twelve months (Jones and Rhoades-Catanach 2013). Summary of findings The above calculation on net capital gain or loss has been explained for Fred for the given current year using discounted method. Using the method, calculation has been done and figures amounted to $ 323500. On the other hand, using indexation method, figure arrived at $ 603662 (Farhi et al. 2012). By using discounted method, Fred had to pay less tax especially on the gain for capital. It has to be considered using discounted method for computation of net capital or loss from the case study. Net Capital gain arrives at $323500. Net capital gain consequences In order to view at the consequences of net capital gain, Antique vase can be considered as collectable in nature. In accordance to Australian Taxation rules, adjustments have been made on net capital loss from the collectable sale. Hence, net capital loss taken from the previous years mainly arises from antique vase sale (Chen et al. 2016). It cannot be adjusted in any case for adjusted net capital gains from house property sale. Net capital gain of Fred arrives at $333500. Case Study 2 Part A Calculation of Fringe Tax Benefit of Periwinkle Pty Limited in relation with various consequences From the above case study, it has been noticed that Periwinkle Pty Limited is the employer company as well as considered as general Australian company. It cannot be entitled under the tax benefits in comparison with small business entities. It is for the case of the company providing few benefits for its current employee name Emma (Auerbach and Hassett 2015). Emma is assumed to be Australian resident. Periwinkle Pty Limited is entitled in giving fringe tax benefits for various additional benefits in the most appropriate way. FBT consequences for such type of benefits are explained below with proper justification. Car Fringe Benefit Calculation Of Car Fringe Benefit:- Particulars Details Total Kms. Travelled during the FBT year A 10000 No. of Days in the FBT year B 366 No. of Days of Travel C 336 Annualized Kilometers (A x B/C) 10892.857 Statutory Rate as per Annualized Km. E 20.00% Cost Base F $33,000 No. of Days available for Private Use C 336 No. of days in FBT Year B 366 Taxable Value (FxExC)/B $6,059.02 Table: Calculation of Car Fringe Benefit (Source: Created by Author) The above table calculates the car fringe benefits. In the given case study, Emma uses car for the purpose of official as well as private activities. Hence, benefit with car should be included in the car fringe benefits. At the time of foreign visit, Emma parked the car at airport rather on employer premises. This particular car was kept in the garage so that annual maintenance will be done and not come under unscheduled repairing at the same time (Adam, Kammas and Lagou 2013). This reveals that car unused during the repaired days will be included in the calculation of FBT. It requires to use statutory method for calculation of car fringe benefit for the company of the car. FBT for Interest on Loan Calculation of Interest on Loan for FBT:- Particulars Details Loan to Employee A $500,000 Benchmark Interest Rate B 5.95% Actual Interest Rate C 4.45% Taxable Value Interest on Loan D = (AXC) $22,250 Table: Calculation of Interest on Loan for FBT (Source: Created by Author) The above table shows the calculation for Interest on Loan for FBT. The employer should provide interest on loan to the employee (Auerbach and Hassett 2015). This is considered as fringe tax benefit. It has been calculated that interest rate of loan will be at 4.45%. This rate of interest is considered lower in comparison with benchmark interest on loan at 5.95%. Therefore, FBT calculation based upon actual interest rate. FBT for Special Discount Rate Calculation of Special Discount for FBT:- Particulars Amount Market Price of the Bathtub A 2600 Special Price for the Employee B 1300 Taxable Value of the Bathtub C=A x 75% 1950 Taxable Value of Benefit C - B 650 Table: Calculation of Special Discount for FBT Source: Created by Author The above table shows the calculation of special discount for FBT. This means that employer can easily claim for FBT in case of getting special discount. It will be provided to its employees for the specified product. FBT calculation will be based upon 75% on normal selling price (Auerbach and Hassett 2015). FBT Calculation Name of Taxpayer : Periwinkle Pty. Ltd. Type : Company Calculation of Fringe Benefit Tax for the period ending on 31st March,2016 GST Inclusive GST Free Particulars Amount Amount $ $ Car Benefit 6059.02 Interest on Loan 22250 Sale at Special Rate 650 Total of GST Inclusive/Free Benefits 6059.02 22900 A B Gross-up Rate 2.1463 1.9608 C D Gross-up Value 13004.47 44902.32 E = A x C F=B X D Total Taxable Fringe Benefit 57906.79 G = E + F Fringe Benefit Tax Rate 49% J Fringe Benefit Tax Liability 28374.33 K = G x J Table: Calculation of Fringe Benefit Tax (Source: Created by Author) From the above table, calculation is done on the fringe benefit tax for the year ending 31st March for the year 2016. It has been assumed that car expenses comes under GST as well as all FBTs equalizes with values of FBT in accordance with Gross up rates (Auerbach and Hassett 2015). As far as fringe tax benefits are concerned, it is calculated for general companies at 49%. For the company Periwinkle Limited, calculated has been done for calculation of FBT liability in accordance with given rules. Part B Alternate Consequences In this particular part, alternative consequences are explained to give unique insights to the given case study. In case Emma made the purchase for shares for herself as well as earn dividend from the shares, then she would be entitled in paying tax (Piketty, Saez and Zucman 2013). Payment will be done on that kind of income. If such cases are there, then total FBT value as well as FBT liability of the employer will be considered lesser based on income amounted and earned by an employee from total loan amount. Reference List Adam, A., Kammas, P. and Lagou, A., 2013. The effect of globalization on capital taxation: What have we learned after 20years of empirical studies?. Journal of Macroeconomics, 35, pp.199-209. Auerbach, A.J. and Hassett, K., 2015. Capital taxation in the 21st century (No. w20871). National Bureau of Economic Research. Chen, P.H., Chu, A.C., Chu, H. and Lai, C.C., 2016. Short-run and Long-run Effects of Capital Taxation on Innovation and Economic Growth. Farhi, E., Sleet, C., Werning, I. and Yeltekin, S., 2012. Non-linear capital taxation without commitment. The Review of Economic Studies, 79(4), pp.1469-1493. Jones, S. and Rhoades-Catanach, S., 2013. Principles of Taxation for Business and Investment Planning, 2014 edition. McGraw-Hill Higher Education. Piketty, T. and Saez, E., 2012. A theory of optimal capital taxation (No. w17989). National Bureau of Economic Research. Piketty, T., Saez, E. and Zucman, G., 2013. Rethinking capital and wealth taxation. Abgerufen von https://piketty. pse. ens. fr/files/PikettySaez2014RKT. pdf. Saez, E. and Piketty, T., 2012. A Theory of Optimal Capital Taxation. NBER Working Paper, (17989).