Definition Of Disease Of Dwarfism - 1336 Words

Definition of Disease Dwarfism is defined as short stature of 4 feet 10 inches or shorter. This results from a genetic or medical condition. The average height of a person with dwarfism is 4 feet tall. According to the Mayo Clinic, â€Å"There are many things that can cause dwarfism, however; the disorders are divided into two broad categories† (Medical Education, 1998). The first category is called Disproportionate dwarfism, this is when a person’s body parts and limbs may be smaller, larger, or average size compared to overall stature. This â€Å"disease also hinders the development of the bones† according to (†¦Ã¢â‚¬ ¦). Second we have Proportionate dwarfism this is â€Å"when the body parts appear proportionate to the rest of the body similar to a body of†¦show more content†¦This disorder can affect malformations in the spine, hips, joints and even ones eyes. Cause of Disease Causes of dwarfism include but are not limited to genetic disorders, hormone deficiencies or medical conditions. Disproportionate dwarfism may be caused by a disorder named spondyloepiphyseal dysplasia congenita. Which is a disorder of bone growth that concludes into dwarfism, skeletal irregularities, and trouble with hearing and vision. Proportionate dwarfism† is caused from medical conditions apparent at birth or early childhood which limits growth and development† (†¦.). Also a growth hormone deficiency is common cause of this disease. However †¦Ã¢â‚¬ ¦. Stated, â€Å"most occurencesss of dwarfism result from a random genetic mutation in either the fathers sperm or mothers egg rather than from either parents complete genetic makeup†(pg.) Incidence of Population Dwarfism is usually rare and not considered a disease, it could cause a life threatening risk. In order to be diagnosed as a Dwarf you must be under 4’10’. According to Mayo Clinic â€Å"The prevalence of dwarfism refers to an estimated population of those living with dwarfs. (mayo clinic)†. Along with prevalence there is also the term incidence, this usually refers to a yearly diagnosis rate and thr rate of new cases. The Genetics Home Reference states â€Å"More than 200 different conditions can cause dwarfism†(..). A single type, called achondroplasia,Show MoreRelated The Causes of Psychogenic Dwarfism Essay2237 Words   |  9 PagesI Wont Grow Up: The Causes of Psychogenic Dwarfism All children, except one, grow up. They soon know that they will grow up, and the way Wendy knew was this. One day when she was two years old she was playing in a garden, and she plucked another flower and ran with it to her mother. I suppose she must have looked rather delightful, for Mrs. Darling put her hand to her heart and cried, Oh, why cant you remain like this for ever! This was all that passed between them on the subject, but henceforthRead MoreHuman cloning and Immanuel Kant1114 Words   |  5 Pagessee consequences as the criteria for determining the moral value of a specific action. Rather, Kant looked toward the intentions of the individual. If an individual acts from good intentions, out of respect for moral law, his actions, are by definition, good. Kant argued that individuals instinctively avoid behavior, which, if performed by everyone, would create anarchy. We know, not by reasoning, but by vivid and immediate feelings, that we must avoid behavior which, if adopted by allRead MoreMastering Biology2489 Words   |  10 Pages-Linked Attached earlobes are recessive to free earlobes. What genotypic ratio is expected when an individual -1:1 What is the basis of Mendels laws? -the behavior of chromosomes during metaphase I and anaphase I of meiosis Achondroplasia is a form of dwarfism caused by a dominant allele. The homozygous dominant genotype   -50% A true-breeding plant that produces yellow seeds is crossed with a true-breeding plant that produces green   -3:1 An individual with (naturally) curly hair and an individual withRead MoreThe And Formation Of Chemical Substances2697 Words   |  11 PagesMetabolism Definition: The break down and formation of chemical substances in the body that is needed for energy, for formation and breakdown of tissues and cells, and to maintain homeostasis of the body. Concept Key Terms: †¢ Adrenal: endocrine glands that are located on top of the kidneys and are responsible for several hormones like aldosterone, corticosteroids, †¢ Aldosterone: hormone secreted from the adrenal gland to signal the kidneys to retain sodium from the excretion †¢ Autocrine: a hormoneRead MoreAdditional Needs of Individuals2859 Words   |  12 Pagesperson may have an additional need or disability and they are categorized into the following groups: Genetic, Developmental, environmental. Genetic: A condition or disease that is hereditary and is passed from blood relatives of the individual caused by a ‘defective’ or absent gene or chromosome. Examples include; Downs syndrome, dwarfism, and cystic fibrosis. Developmental: A disorder that appears in childhood and affects the individual’s rate of development either physical, mental or both. ThisRead MorePlastic Surgery: Good or Evil4320 Words   |  18 Pagesalthough of the large group of opponents against plastic surgery, proponents did prove that the latter affects people positively and can serve as solution for various humanity problems. Definition of Plastic Surgery Plastic surgery is a medical term which describes a surgery concerned with the repair of distorted, defective, injured or misshapen part of the body. As for some people, the use of the word â€Å"plastic† means some thingRead More The History of the Amish Essay4311 Words   |  18 Pagesdisorders include dwarfism, mental retardation and problems with their metabolism. Also one in 200 Amish have a disease called ‘glutaric aciduria’, type I. This causes them to be born healthy, but as soon as they catch even a mild illness they experience permanent neurological damage. There is also a disease called Bartter’s syndrome, which starts with a lack of appetite, and other small symptoms, and later in life ends in Kidney failure. Another common disease is maple syrup urine disease, where the urineRead MoreLiving Matter Consumed By The Body Operates4167 Words   |  17 Pagesnormal food substances, for example vegetable starch, milk fat, etc. Essential nutrients or nutritive substances are substances the body members, the absence of the regime or its decrease below a threshold, after a variable time causes a deficiency disease. Example of essential nutrients are some amino acids, vitamin A, iron, calcium, etc. Food Pyramid: To be healthy, people need to eat different foods and liquids. Basic food pyramid describes the quality and quantity of the daily food we need to get

Semiotics of the Landscape - 1006 Words

The secrets that are held within our hearts always find a way to express themselves. This is true of every individual. Our secret desires and experiences show themselves little by little through our dreams, our personalities, and even through our hobbies. This is a partial description of Sigmund Freuds theory of the unconscious mind. What secrets are being expressed in Margaret Atwoods short story which is called Death by Landscape? How are these secrets manifesting themselves through the story? The answer to that question is how the presence of landscape is portrayed throughout the short story. This paper will discuss how the inner secrets and thoughts of the main character, who is named Lois, are expressed throughout the short story†¦show more content†¦Even within the memories of Lois, the wilderness, despite being such a crucial setting to such lovely but painful memories, is not really what she focuses upon at all. Lois recalls the nature around her merely as a backdrop to the memories she holds dear for Lucy. Yet even though the wilderness itself didnt seem to effect her that much, even within the story, in response to losing Lucy, Lois distances herself from all things related to the wilderness. All things, that is, with the exception of these paintings that she collects. Within the story, Lois comes to the realization that she collects the paintings because she can see Lucy hiding in them; not her physical self, but rather, she can imagine that Lucy is in them; in some way, she has found her long lost friend and is holding on to her. Is that all there is to it, though? I think it is worth analyzing just what sort of paintings that Lois is collecting. The Canadian wilderness is beautiful in its own right; the paintings that Lois collects, however, are particularly barren. That is the theme the artists of these paintings from the group of seven were trying to capture. The Canadian landscape is cold, often looking dead or uninviting, because it is either overgrown or particularly empty. What Lois is collecting is not just the recollections of her possibly dead, either way estranged friend. Lois, in a way, is harvesting herself. What Freud would believe that Lois is expressing is herShow MoreRelatedHow The Signs That Can Be Present Within These Phenomena874 Words   |  4 Pageswithin these phenomena is known as ‘semiotics’, which is derived from the Greek word semeion, for ‘sign’. It can be applied across a broad range of cultural mediums used in communication. Semiotics stresses the open-ended possibilities for any interpretation and the indeterminacy of meaning that can be taken from visual cues, and within photography, signs and visual communication of a story is paramount [Semiotics (2010)]. But is photography, in particular, landscape photography, able to convey the fullnessRead MoreLandscape Essay717 Words   |  3 PagesThe influence of landscapes on individuals is immeasurable; it is not t he grandiosity of landscapes that make an experience most memorable, but the symbiotic relationship between people and landscapes which evokes self-reflection and personal enlightenment. Alain De Botton’s epistemological text The Art of Travel (2002) and Adrienne Rich’s feminist poem Diving into the Wreck (1973) infers that, rather than a destination for transitory experience, landscapes are a holistic process that acts as a catalystRead MorePhotographs Capture Time And Create Meaning916 Words   |  4 Pagesallowing the viewers to see from Klett’s point of view. This angle places the viewer in the first person, connecting them directly to the image. Images of landscapes are often engrossing, Klett’s piece does this on two planes. In the text, Visual Methodologies, author, Gillian Rose uses semiotics as a way to make sense of an image. She defines semiotics as the study of signs and their use or interpretation, or, â€Å"how images make meaning† (pg. 75). Under close inspection of Mark Klett’s â€Å"Under the DarkRead MoreWhat Is Project Success From My Perspective?1287 Words   |  6 Pagesthe fact that project success should take both stakeholders’ requirements and end users’ satisfaction. For an example, as a well-known project, Opera house was a failure, because it was seriously over-budget and behind-schedule. However, it is a landscape in Australia, and it is beneficial for Australian GDP via attracting millions tourists to visit. Thus, Opera house is definitely successful as a famous achievement of that project. Those proponents of â€Å"Golden Triangle† believe that cost, timeRead MoreA Portrait Of A Rebellious, Independent Mulan1744 Words   |  7 Pageslack of positive reception towards Disney s Mulan is a lack of semantic fit. Mary Yoko Brannen creates this term in her article, â€Å"When Mickey Loses Face: Recontextualization, Semantic Fit, and the Semiotics of Foreignnes.† She defines semantic fit as taking place on the discursive level of semiotics, when the signifier, the word or image, is abstracted from its original context and so its meaning has been lost (602). She argues that semantic fit and intertextual processes for globalizing fairy talesRead MoreThe Disturbing Truth: Frida Kahlos My Dress Hangs There Essay2237 Words   |  9 Pagespolitical controversy, artists such as Frida Kahlo incorporated imagery into their portraits of society which are often disturbing to the viewer. The role of an artist often includes acting as a social critic, to show us aspects of our cultural landscape that are unpleasant. In this manner, the art acts as a commentary on the negative aspects of Western civilisation. During the thirties and forties, Kahlo incorporated the hidden realities of economic and social depression into her works. FridaRead MoreEssay on Discourse Analysis1065 Words   |  5 Pagesphysical and mental wellbeing’. Then it addresses its ‘industrial past’ (national identities) by stating ‘redevelopment work will transform the face of the borough’ and reference to of how the area is of ‘historical’ interest rather than how the landscape is currently shaped. These words are used, to create an ‘imagined community’ one that has changed from ‘industrial’ to open countryside offering a rural feel. Quantitative data is also used (77%) to reinforce the image that the land is predominantlyRead MoreKarl Marx : Societal Conflict Based On The Political And Economical Situation3046 Words   |  13 Pageslive and continue working† says Breton, Rivera, and Trotsky. The Marxists demand for â€Å"the independence of art - for the revolution. The revolution – for the complete liberation of art† ! Essay 2 Structuralism and Semiotics has proven to be a helpful insight in understanding how things are constructed and deconstructed. In Barthes’ â€Å"Empire of Signs†, food is analyzed in particular Japanese food. The function of chopsticks has more complex meanings than just being anRead MoreEssay about Consumption and Everyday Life1369 Words   |  6 Pagespublicness lead him to the question what is meant by the concept of home and the spatial dimension of local identity in a modern world where experiences are disembedded or dislocated from the particularities of place. In his paper on electronic landscapes, Shaun Moores describes broadcasting as an institutionalized feature of cultural consumption in everyday life. He points out three dimension of consumption: that of the message, the medium, and the objectivation of the audience as a commodity. HeRead MoreThe intention of this essay is to analyse Joachim Beuckelaer’s The Four Elements: Water. To achieve1200 Words   |  5 Pagessetting will first be explored by researching paintings of this genre and other Renaissance artists of this time. Secondly, a compositional analysis will be undertaken as this is an essential starting point to understanding the painting. Finally, a semiotics approach will be taken in order to consider the narrative within the painting and to begin uncovering the meanings hidden within the piece. Beuckelaer was born in Antwerp, Belgium in 1533. He trained in the workshop of his uncle and Dutch historical

Effect of Boko Haream in Nigera Econs Free Essays

string(34) " and moved out their investments\." To say that the deadly activities of the Islamic sect, Boko Haram, are killing the economy of the North is an understatement. In most states in the North, the devastating socio-economic effects of the sect’s serial killings and bombings, especially in Borno, Yobe, Niger, Kaduna, Kano, Plateau (which is more of ethno-religious conflict), Kogi, Bauchi and recently ,Sokoto, has destroyed economic and commercial activities with many people relocating to other places. In Maiduguri, Borno State, where the sect originated, the frequent bombings and clashes between Boko Haram and security agents have weighed down seriously on ommercial and businesses activities in the city as many business have reportedly crumbled while many people have fled the state. We will write a custom essay sample on Effect of Boko Haream in Nigera Econs or any similar topic only for you Order Now The Maiduguri Monday Market said to be the biggest market in the city is reported to have been seriously affected as hundreds of shop owners, especially Southerners are said to have closed their businesses and left the troubled city. About half of the 10, 000 shops and stalls in the market were said to have been abandoned by traders who have fled the city. Banks and their customers are also said to be operating under difficult situation and have reduced their business hours to guard gainst being attacked by members of the sect. According to the Borno State Commissioner of Information, Mr. Inuwa Bwala, it will take the state 20 years to recover from the current predicament it has found itself. Bwala, in a telephone interview with THISDAY said the security situation has taken its toll on the economy of the state as many people have fled. According to the commissioner, â€Å"it is only natural that when you have such a situation as we have now, it will affect the economic fortunes, es pecially where people go out to do business under the atmosphere of fear. So there is no doubt that the crisis has aken its toll on our resources, on our business and on our economy. It will take us a very long time, not less than 20 years to recover and get to the position we were before the crisis started. â€Å"It is our prayers that those who were scared away from Borno State out of fear, those who closed shops out of fear, those who fled in the height of the crisis and the general apathy among business men to invest in Borno State, should do a rethink and come back because the atmosphere is peaceful now. â€Å"Local businesses are beginning to pick up; we are in the process of recovering. The state government has intervened in various usiness sectors, especially the revival of our industries, alleviation of poverty, granting of business loans, development of business and technical skills and so many other programmes that the government has initiated for us to bring back the s tate on to stream and let people imbibe the spirit of self-sustenance, let them imbibe the spirit of thriving even in the face of challenges. So it is our prayers that we will recover soonest. â€Å"We are optimistic that Borno will be back on its feet as the economic ‘Heart Beat’ of the North-east. Mind you Borno has border links with three international communities nd all these routes had been very viable business routes. We hope that when we renew our links with these communities, businesses shall boom again in Borno State and the nation at large†. Since January 20, 2012, when the militant sect launched its onslaught on the metropolitan city of Kano, life has not been the same again in the city which is noted as the heart of the development of the North. The attack on Kano has been very devastating because the city has always been the commercial centre of western Sudan for the past 500 years. The city had been economic base of the North before even neighbourin g countries like Niger Republic, Chad and northern Cameroun before the evolution of the Nigerian nation. But today the story is different as business and commercial activities have taken a turn for the worse in the city as a result of the security problems occasioned by frequent killings and bombings. Investors who have been doing business in the city for ages are said to be relocating their businesses due to the unending security challenges in the city. Kano, which is reputed to be the hub of business and commercial activities in the entire 19 Northern states and beyond, is gradually losing steam. About 80 per cent of the industries are said to closed shops, due o power failure and the daunting security challenges. The security challenges have impacted negatively on both the private and public sectors of the economy as many business men and traders have relocated their businesses from the city. About 35 per cent of the over three million Igbo businessmen and traders in the city who engaged in both small a nd medium scale businesses are reported to have fled to Abuja and the South-east due to the growing insecurity posed by the activities of Boko Haram. The indigenous business community in the city especially the textile merchants are not faring better as they count their losses as heir customers who used to patronise them no longer go to Kano for fear of the unknown. The Durbar Festival in Kano which used to attract local and international tourists was canceled last week because of security issues even though it was attributed to the Emir’s failing health. The Kano State government lost huge revenue from this singular decision. The story is not different in Jos, the Plateau State capital the unofficial headquarters of the Middle Belt. Plateau has been in the news before the advent of Boko Haram as a result of the persistent ethnic and religious crisis that has continued to engulf the state. The city has witnessed so much carnage that many businesses are no longer thriving, as many business concerns have abandoned the city and moved out their investments. You read "Effect of Boko Haream in Nigera Econs" in category "Essay examples" Though the city is not reputed as an industrial city, it is noted for its tourism potentials which have contributed to the national economy. However, the once thriving tourism destination that was an attraction for local and international tourists is now history as the spate of violence in the state which hitherto prides it as the ‘Home of Peace and tourism’ seems to have been robbed off of its glory in the tourism industry. Today, Jos is a no go area for tourists as estination marketers and tour operators take their clients to destinations with relative peace. Only hotels are recording slightly above 20 per cent occupancy rate. Some are said to have closed down while the Jos Museums, Jos Wildlife and Amusement Park no longer witn ess visitors trooping there again. The impact on hospitality is so much that investors in the industry are looking elsewhere, especially at neighbouring places like Abuja since tourism does not thrive in an environment characterised by insecurity and violence. Apart from the ethno religious violence, the city has had its share of the Boko Haram ombings. Many people have closed up their businesses and left the city. Social and economic activities are on the lowest ebb as a result of the security situation. Like Jos, Kaduna the former capital of the defunct Northern region has not fared better as business activities in the city continued to nose dive as a result of the increasing level of insecurity in state. As a result of the prevailing level of insecurity, many businesses, especially beer parlour operators, night clubs and other places of relaxation are gradually folding up as their owners count their losses. Worst hit are those located in the northern art of the city, such as the elitist NAF club, owned by the Nigerian Airforce , along Rabbah Road, which used to be a beehive of activities. Many residents live in perpetual fear of the unknown as the Boko Haram sect continuous to attack the city as they restrict their business activities to areas where they feel safe. Worst hit is the hospitality business in the city. Many hoteliers are counting their losses as a result of lack of patronage. Many people who come into town for any engagement prefer to go to stay in Abuja rather than stay the night in Kaduna. A source at one of the leading hotels in Kaduna lamented that since, the reprisal ttacks that trailed the June 17 bombing of Churches in Kaduna and Zaria, there had been very low patronage. â€Å"As you can see, the whole place is looking empty; we don’t have customers as we used to have because people are afraid of coming to Kaduna. No any serious event, meeting or occasion that could bring people to Kaduna is holding, so business is on the decline d,† said the source. A lot of Igbo are said be relocating from the city to Abuja and the East for a more secured business environment. According to Mr. Ben Ikowu, a businessman, businesses are no longer thriving in Kaduna as they ought to be as a result of insecurity ccasioned by Boko Haram bombings. â€Å"Sincerely business is not thriving at all in Kaduna. The business environment is very doll, there is so much uncertainty. Each day you wake up, you are scared because you are afraid of what may happen during the day and you are very careful of places to go so that you don’t get caught up in the wrong place if anything happens. â€Å"We, especially the non-indigenes have been living under serious fears because of the bombings. A lot of people, especially we Igbo, are relocating to Abuja and the East. Some people have relocated their investments. A good number of people that I know have put up their houses for sale because they want to relocate. â€Å"I know people who have moved to Abuja to secure business offices so that they could have a place to fall back on if the situation of things in the North remains the way we are seeing. â€Å"I know people; some of my Igbo brothers who have relocated their families back home because of the situation of things in the North generally so as to avoid the experience of the 1966 civil war. They are ready to leave and join their families back home anytime if things get worst,† he said. He lamented further that businesses were at a standstill because people are scared, dding that â€Å"if anybody tells you those things are moving well in Kaduna, that person is telling a lie. Well things may be moving well for people who are working and getting salary at the end of the month, but for those of us in business, we going through serious difficulties. â€Å"There is feeling of insecurity and uncertainty everywher e and that not good for any economy, it is not good for business and investment. † Also lamenting the situation, the Executive Director of Admiral Agricultural and Environmental Care, Kaduna, Mr Shadrack Madlion, regretted that the business environment in the North is becoming orst and called on the authorities to do something about the worsening security situation. Madlion noted that â€Å"business activities in northern Nigeria today have gone to almost zero per cent. There is no way anybody can come and put up any investment where there is insecurity. † He lamented that â€Å"I was thriving on N3 million on daily bases in business, in my agricultural inputs, but today, I don’t see N80, 000. Those in the transport business are feeling it too. Social life in the North is gone. â€Å"No one is going to say the North should wake up because they are feeling it. I seat in my office and somebody expects me to ay my local government taxes and other government taxes, under what circumstances can I generate the funds when business is not moving. I am not even sure whether I would be able to pay my children’s school fees this coming session because there had not been business. â€Å"People move out of Kaduna to go and look for their daily bread. In terms of food business at this Ramadan period, it is progressive but as I speak with you sales have dropped by 75 per cent compared to last fasting session. Prices have gone up because of insecurity. Lamenting the situation further, the Bishop of Kaduna Diocese of the Church of Nigeria, Anglican Communion, Rev. Josiah Idowu- Fearon, said that violence has destroyed the economic, social and religious lives of the people of Kaduna State. Addressing the first session of the 19th Synod of the Anglican Church in Kaduna recently, Fearon said a significant number of church members prefer to stay within the safety of their homes rather than coming to churches and be bombed to death. According to him, businesses have dropped and the standard of living has also dropped deeply, stressing that for the situation to stop, the North must do something. â€Å"The entire North-east of the country, Jos and Kano are almost completely isolated conomically, socially and politically. The understanding by many in this northern part today is that Kaduna, the ‘Heart Beat’ of the North is the next target of this group that is bent on this mission of self- destruction,† he said. In virtually all the states in the story is not different as people living under fear of the unk nown. Concerned about happenings in the region, the Federal Government, in February this year, raised the alarm over the devastating effect of the Boko Haram insurgency on the region, warning that religious extremists will destroy the region if the activities of the Islamic sect are not curtailed. The Information Minister, Mr. Labaran Maku, who spoke on behalf of the government, had said the region needs peace and stability more than any other region in the country, particularly because the region is clearly lagging behind in terms of infrastructure, education and other development indices, declaring that the North’s economy is on the verge of collapse. Sadly, the governors of the region appear to be helpless in containing the situation as the Islamic sect continuous with its bombardment. For how long will this continue? If the region comes out of this, it will surely take some decades for it to recover from the effect of this madness. 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Taxation Theory and Practice Law Capital Gain Tax

Question: Discuss about the Taxation Theory and Practice Law for Capital Gain Tax. Answer: First Case Study: Tax Incurred on Capital Gain A: Particulars Amount Discarding Concern 850,000 Less: Subsidiary Discarding Cost 15,000 Net Discarding Amount 835,000 Deduction: Value as per 30th June 70,000 Present use of charge accustomed by indexation that is, 1.324 * 70,000 92,680 Taxable capital gain (a b) 22,680 Any Taxable Gain The Tax that is payable on or prior to 30th June, 2015 @ 25 % 5,670 B: Particulars Amount Discarding Concern 125,000 Less: Subsidiary Discarding Cost 15,000 Net Discarding Amount 110,000 Deduction: Value as per 20th September, 2016 15,000 Present use of charge accustomed by indexation that is, 1.324 * 15,000 19,680 Taxable capital gain (a b) 4,860 Any Taxable Gain The Tax that is payable on or prior to 30th June, 2015 @ 25 % 1,215 C: Particulars Amount Discarding Concern 60,000 Less: Subsidiary Discarding Cost 110,000 Net Discarding Amount (50,000) Deduction: Value as per the year 2004 110,000 Present use of charge accustomed by indexation that is, 7.528 * 50,000 376,400 Net Capital Loss Amount (266,400) D: Particulars Amount Net Income 80,000 Deduct: Acquisition Expense (75,000) Taxable gain amount 5000 Deductions: Amount of Stamp Duty Paid (250) Amount of Rate of Brokerage Paid (750) Amount of Interest Paid on Loan (5000) Total Amount of Capital Loss Carried Forward (10,000) Net Loss Amount (1000) Steps to follow if Net Capital is gained: It has been found that much of the capital losses and capital gains are charged as the net assets gains (Weinzierl 2012). Thus, it can be said that the individual Dave has a taxable capital gain amount by 15 %. The above analysis states that Dave has the capability to earn more from net capital of long-term in excess of net short-term loss of capital. This information helps to reach up to the long-term capital gain. This is possible due to the addition of the numerous assets and profit amount held by Dave for 1 year. There is another option that Dave can implement and that is following his own retirement he can consider the option of short-term capital gains and long-term capital gains. Generally the deductions take place from the total amount of gain of capital, only when a house property (residential) is traded. Dave is considered as an assessee who transfers the house property, which is considered as a long-term property. The sale of this long-term house property helps Dave to earn an income that is counted as taxable. This particular income is considered as taxable underneath the heading of income from the house property. According to this particular act, Dave, the assessee should obtain a new house property for residential use within the agreed time period. According to the capital gain tax law, the capital assets are equivalent to long term assets. This law also indicates that property is designed as residential house property. It can be both self-occupied and let out property. Under section 22, the capital gained from this income is also taxable as per the law. This case directs Dave should either achieve new house or he should obtain similar assets. These are generally taxable as per section 22 of the law. The laws of capital gain tax states that the limitation of time for buying such types of assets if the assets are bought within time period of one year prior or two years after the period of this type of transfer. Meanwhile, this particular law states that the obtained residential possessions are shifted to the period of three years starting from the acquisition date (Weinzierl 2012). In this case, the advantages might get reduced and might be availed prior for revoking. In addition to this, the income that is earned from these acquisition cost regarding new assets are revoked. The laws of capital gain tax allows the individual Dave for the revocation of the advantage that is perceived from the capital gain tax under the deposits of the account scheme since the year 1988 that is unutilized (Ting 2013). In this circumstance, the amount should be considered as taxable for long-term capital gains. It takes place in the previous year when the time of three years from the expiration of the transfer day. Steps to follow if Net Capital is lost In the case when the income from the estimated year is inadequate, then it is to be carried forward for setting off the losses for the particular period of time than in the cases loss can be carried forward in order to subsequent estimated year. This occurs since Dave started to incur such losses that cannot be set off (Sowell 2012). Nevertheless, the capital gains tax indicates that every loss cannot be carried forward underneath the profit heads from various sources. Opined to the laws of the capital gain tax, the losses are created from tentative businesses that cannot be set of from gains and incomes from the other occupation than the tentative profession or business. This particular law states that the highest time of carrying forward these laws is a time period of assessing eight years immediately after following the time period where a loss is occurred. Moreover, it can be said that the particular loss that is generated from the shift of profit or by selling shares can be carried forward and can also be set off beside the gains from the similar head (Rothschild and Scheuer 2014). It is important that for this reason, the gains are composed the amount of profit that is derived from various activities of business but are assessable underneath the profit heading and gains from profession. The income from the transferable shares and dividend are considered as stocks that are taxable underneath the topic of income from income from various sources. However, the generated losses can be set off beside such income. According to the capital gain tax laws, a set of various probabilities and options and the carry forward of loss is considered as comprehensive shares and reserves occasionally as per the section 73 of the particular laws of tax. It can also be said that finally it was settled or else the real transport of commodity take place. According to the explanation, a part of a business suffers loss due to sales and procurement of shares (Piketty and Saez 2012). This loss should be counted in order to carry forward regarding the speculation business in order to extent the sales and purchase of sales (Melville 2013). The loss took place from cautious transaction treatment can be handled and be carried forward next to the income of the tentative business. An individual can use about $ 3000 in order to compensate the income. Here, Dave incurred a loss of $ 1000. This is implemented for balancing the gains from the sale of properties. It can be said that net capital loss cannot be carried forward as no gain might take place from the capital to balance the loss (Piketty and Saez 2012). Second Case Study: A: [F.B.T Payable = Purchase Price*Statutory rate*Gross up Factor*F.B.T] Vehicle Cost Distance Travelled Rate of Statutory charges GST Payable FBT rate Net amount of payable FBT $ 33000 $ 10000 26 % 2.0802 47 % 6452 Workings = (33,000*26%*2.0802*47%) Taxable Value = [Interest calculated at benchmark Actual Interest Employee Contribution Other Deductible Amount] Taxable Amount Calculation of Interest based on Bench Mark * 5.95 % Actual interest * gross value 500,000 29.750 1324 Particulars Amount Discarding Concern 2,600 less: Achievement Cost 1300 Net Amount of Disposal 1300 B: The borrowed loan is used for purchasing the shares that could be beneficial for Emma instead of providing the particular amount to her husband. This might help Emma in order to raise the income from dividend and wealth for the long-term period as the stock price rises in the period (Boadway 2012). It has been found that if Emma invests equivalent to loan amount in stocks, this might provide higher yield of dividend and this will make Emma enable to generate faster income. As per the law, indexation has the benefit of availing such shares from the allocation date (Berman 2013). The fringe benefit of tax is the occurrence that is applied when the staffs are under the irreversible trust by way of transferring the gift from the date of cost of achievement. The fair market value is suitable for Emma as she has selected the option of changing her shares to her spouse. References Berman, E. (2013).Predation, taxation, investment and violence. Cambridge, Mass.: National Bureau of Economic Research. Boadway, R. (2012).From optimal tax theory to tax policy. Cambridge, Mass.: MIT Press. Melville, A. (2013).Taxation. Harlow: Pearson. Piketty, T. and Saez, E. (2012).A theory of optimal capital taxation. Cambridge, Mass.: National Bureau of Economic Research. Piketty, T. and Saez, E. (2012).A theory of optimal inheritance taxation. London: Centre for Economic Policy Research. Rothschild, C. and Scheuer, F. (2014).A theory of income taxation under multidimensional skill heterogeneity. Cambridge, Mass.: National Bureau of Economic Research. Sowell, T. (2012).Trickle down theory and tax cuts for the rich. Stanford, Calif.: Hoover Institution Press. Ting, A. (2013).The taxation of corporate groups under consolidation. Cambridge [UK]: Cambridge University Press. Weinzierl, M. (2012).The promise of positive optimal taxation. Cambridge, Mass.: National Bureau of Economic Research.