Evolving Toward Ecstasy Essay

This art review by Robert Smith is on a Matisse Exhibition that was at the Metropolitan Museum of Art last November, â€Å"Matisse: In Search of True Painting. † The name of this article comes from a quote from Matisse himself, where he claims to work â€Å"towards what I feel; toward a kind of ecstasy. † From the beginning of the article, Smith raves about this exhibit. He calls it â€Å"one of the most thrillingly instructive exhibitions about this painter, or painting in general, that you may ever see. † His excitement for it is unmistakable, but this may be a biased opinion, as he seems to be a huge fan of Matisse himself. He seems genuinely impressed with Rebecca Rabinow, a curator of modern and contemporary art, and how she put the exhibit together, but his love for the artist most likely influenced his view. He praises the decision to show Matisse’s penchant for copying pieces and working in series. Two still life arrangements with fruit and compote are included along with four views of Notre Dame as seen from Matisse’s window and many other series and copies. He describes the exhibit as spacious as it is spread out through eight different galleries. In each pair or group of works, a mini seminar is created according to Smith. He goes into detail about how you could spend your entire visit in the second and third galleries with their sailors, nudes with white scarves and â€Å"contrasting psychological chords and spatial treatments of the Laurettes. † He comments on the textbook simplicity of how the exhibit is set up, letting your eyes wander through the different styles, textures, colors and overall effect of Matisse’s works. There is no doubt that Smith has a very positive view of this Exhibition. He applauds the 49 exceptional works chosen, for how they skim across Matisse’s long and productive career. In this review, he discusses a large amount of Matisse’s works, which sways from the point of the article, which was to critique the exhibition. His support for it is blatant, but he may have gone off on too much of a tangent on his love for Matisse and his works of art. This review could be beneficial to readers, but it could also be misleading if you aren’t already a fan of Matisse’s art. He aggrandizes the exhibit as a whole, so its not really clear if the quality is really there, or if he’s just smitten with the artist displayed.

Did Women Have a Renaissance?

The Renaissance was the time period between the fourteenth and seventeenth centuries that led to the beginning of many new ideas and developments. It was a time period of prosperity for many European countries especially Italy. Economic and intellectual changes occurred and it also gave the opportunity for many new doors to open to new directions in art, social, scientific, and political beliefs. Although during this time of great reform women had minimal amounts of influence. It is argued, that because of this lack of power, the term Renaissance does not necessarily apply to omen, and it was a title that was given to them afterwards.Women were excluded from the opportunity to take part in the rebirth of classical ideas due to lack of education, stereotypical beliefs about women, and because many women married young making it very challenging to pursue further education. Women were denied opportunities to participate in the Renaissance due to the lack of education the majority of wom en during this time received. However, as in many cases there is an exception to this statement. An example of this very rare exception during this time erred is a letter from Angelo Boliviano to an upper class maiden Cassandra Fiddle.Angelo observes that she is one of the few educated women of her age. (DOC 1 One should approach this document with caution because the source is a humanist letter to a wealthy upper class woman. On the other hand John Knox once observed that it would be awful if women ever reigned supreme over men. (DOC . ) John Knox in some ways was correct and in some ways was incorrect. John Knox was correct if he was commenting on the overall intellectual ability of most women at the time. However, urine this time there were a few women who were well educated and some who even reigned over men.Women during the Renaissance carried around a large amount of stereotypes. Many of which were very critical about the way women should act, the way they should be nothing mo re than a house keeper, and how women were not able to become well educated enough to do anything worthwhile in their life's. Francesco Barbara observed that women should never speak in public unless spoken to. (Doc. ) However, one should take count of the point of view of the source because Francesco was Presbyterian. Presbyterian at this time listened very closely to anything that the founder of their religion said.In which case Presbyterian did anything John Knox said or did. John Knox highly disliked the Queen of Scotland Mary because she was not a Presbyterian. John Nook's teachings brought along many stereotypes women would have to burden during this time. The most major reason women of this time weren't able to pursue further education is because of the age at which they would become married. When these women would become married many of them would not even be considered a legal adult by today's standards. According to (Doc. The majority of women would get married at the age of 17 or 18.However, one should be able to see that this source doesn't account for women that were forced to marry at a younger age then they would've preferred. This source does show that this would more than likely not allow women to pursue a higher education unless the family could afford a private tutor. Which were only possible if the woman was from a very wealthy upper class family. It is argued that many women during this time period wished not to be women. (Doc. ) Shows that Siesta Angola once wrote that she wondered why she was born a women when here were already some many in the world.Women were excluded from the chance to take part in the rebirth of classical ideas due to lack of education, stereotypical beliefs about women, and because many women married young making it very difficult to pursue further schooling. Women did not experience a renaissance because the view on women were very critical and primarily demanded women were only made to reproduce and house keep. Du ring this time period many women around the world experienced this kind of treatment from men. With the exceptions off few places like Japan.

China Outbound Travel Trend Essay Example | Topics and Well Written Essays - 1500 words

China Outbound Travel Trend - Essay Example This research will begin with the statement that the sustainable China`s economic growth, the implementation of the opening up policy by the Chinese government and the overall increase of the government income have had a significant positive impact on the tourism industry in China. China`s citizens have continually travelled abroad for various reasons that have not only had a bearing on the country`s travelling trends but has also affected other industries as well. The general increase in people`s personal incomes and setting up of favourable travelling policies have attracted many people to travel abroad in China making the country dominate Asia's travel trends in the first half of 2015 according to the recent trends in air travel. The trend also possesses a high position in world trade and provides a win-win situation for both consumers and producers. The journey to the growth of China`s travelling trends dates far back in 1997 when the Chinese government allowed its citizens to us e their expenses freely to go abroad. The travel market has since then had significant growth with the number of China`s residents going abroad reaching 16.6 million in the year 2002. This proved China as the fastest growing travelling market and hence a potential tourism market in the world. The improvement trend has since then continued to grow and in 2012 the Chinese expenditure on outbound travel was noted to surpass the Americans spending. By 2014, China was noted to have made 98 million overseas visits that translate to a consumption of 128 billion.

Select an ebusiness company (regional or international) and prepare a Essay

Select an ebusiness company (regional or international) and prepare a case study about what makes it special (you may want to re - Essay Example These retail firms like Amazon are countering the sale and purchase of large number of products pertaining to different categories through its internet sphere. In fact, the emergence of these online retail firms has changed the way through which the people generally make purchases and sales. People started becoming more accustomed to the virtual sphere where they were presented with a huge variety of options of many commodities belonging to different categories. Further the online retail firms like Amazon started intensifying their product portfolio through the activities of mergers and acquisitions and presented to the customers quality products at cheap and affordable prices. Further the study of Amazon is also conducted based on the twelve new principles brought out for the emerging internet economy by Kelvin Kelly. The activities of Amazon is also closely monitored against the practices of its several competitors like EBay in the online retail market and other physical dealers of books and compact discs like Waterstone’s Book company. Such close monitoring would help to understand the effects and potency of Amazon’s strategic initiatives taken to rule the online retail market. ... Amazon.com also earned fame for being the selling agent of a large number of popular retail firms belonging to various sectors. The company puts increased focus to gather a huge market share and also to augment its profitability position. Amazon.com commenced its pioneering work from the period of 1990 owing to the mass scale development and spread of internet user in both domestic and commercial purposes. The advancement of internet helped many companies to conduct sales and purchase activities among a large number of customers on a worldwide basis via the web sphere. In this context, Jeff Bezos came out with an amazing business plan during 1994 which later shaped into Amazon.com to venture into the sphere of online retailing. In the initial years the company mainly highlighted on the selling of books, videos, compact discs, and other computer peripherals and accessories through the online sphere. The company focusing on the sales of books, compact discs, videos and other stuffs str essed on providing the customers with products with a low price range that would help in mass market penetration in lesser time periods. Amazon.com earned a huge popularity within a short period in this direction for the quick delivery of orders placed with it. The company through a large database of publishers and wholesalers helped in faster dispatch of ordered books and materials. Furthermore the company by offering discounts on various categories created a further interest in the consumer’s mind to make purchases through its website. The company also focused to enhance it customer relationship activities through encouraging them in making recommendations, and providing other services like generating information about new

Characteristics of the Tribal Misseriya in Abyei and Their Role in Research Paper

Characteristics of the Tribal Misseriya in Abyei and Their Role in Current Sudan Conflict - Research Paper Example Initially, the Arab traders used to trade on the African slaves through north Sudan. These slaves were often collected from the interior land of south Sudan. Some of the black African women were kept by these Arabs as their concubine. When these women later had children with the Arabs, they became half Arabs and half Africans. Misseriya is one such tribe with corrupt identity who has been discarded by both Arabs as well as the Africans. Misseriya tribes, though have been discriminated against, prefers to be Arabs. They speak Arabic and follow the traditions and cultures of the Arabs. From the education point of view, these mixed tribes of Mundukuru, Janjaweed, Jalaba, Misseriya etc. have an advantage over the black Africans as they formers were accepted by the Arabs as their offspring and were therefore provided education. (Silvio, 2011) Tribal customs to maintain peace Some of the customs, which has evolved over the years, in order to maintain peace among the different tribes of Sud an and for the prevention, management and resolution of conflicts, are that they should respect their elders who are the custodians of their customs and traditions, they should be taught to be able to â€Å"forgive and forget† and not carry forward grudges, should have respect for traditions, should try to keep away from conflicts and violence with other groups, should maintain cordial relationship with the neighboring tribes etc. (Suleiman, 2011, p.4) Misseriya and the ongoing Sudan conflict The reason for conflict between the Ngoc Dinka and the Misseriya herders lies in the fact that the Ngoc Dinka claim to have native rights on the territory but the Misseriya herders rely on those fertile pieces of land for grazing their cattle. The conflict is turning into in impasse on the ground, blocking trade from the North and stranding thousands of Southerners who want to return back to home from North Sudan. These tribes have centuries of conflict behind them. There existed group o f Misseriya militia who used to attack people travelling from north to south or vice versa in Sudan. The Misseriya tribe also fears that Abyei will want to be a part of Southern Sudan when it will vote in 2011 referendum to split from Sudan and as a result of which the Misseriya tribe may lose their conventional grazing rights and therefore their livelihoods. (Sudan Watch, 2009) The president of South Sudan has promised in the past as well that Misseriya will not cease to enjoy its grazing rights even after the north-south border turns into an international border but the situation is far from resolved. The situation had become so critical that the tribal leaders of Misseriya had given war warnings some six days before the votes in South Sudan on the matter of splitting itself from the Northern Province was due. The Dinka tribes, another major tribe of Abyei, were willing to join south. It was announced that a war without any excuse will be the outcome of such a move, i.e. trying to appropriate Abyei to the south. The result of the conflict was that the vote, which was due on 9th of January, 2011 has been delayed till the issues of borders and residency rights are not cleared. (Sudan Tribune, 2010) A local agreement on grazing rights has been signed on January 14th 2011 between the elders of Ngok Dinka and Misseriya but it

The Relationship between Eliezer and his Father Essay

The Relationship between Eliezer and his Father - Essay Example Hence, in the beginning of Night, the relationship between Eliezer and his father is one of respect and obedience rather than love and affection. Then the members of the family separate from each other and Eliezer and his father arrive at the camp. Here for the first time, Eliezer sees his father cry for him. He cries for the fate that awaited his son and wished that he had gone with his mother (Wiesel 30). During this stage of the novel, Eliezer notices his father’s love for him and he reciprocates it appropriately with care and affection. Eliezer realized that the only reason his father wanted him to be with his mother because he does not have the strength to see his own son being assassinated in front of his own eyes (Wiesel 30). During these tough times, they are a source of support for each other. The relationship between them changes from one of respect to one of affection and care. However the cruelties around them make a profound impact on their relationship. In spite of all the negativities, Eliezer clung onto his father for support and believed that their bonding and love was more important than self preservation. This event actually symbolizes their future relationship and comes as a warning to Eliezer that he should love and care for his father even during the hardest of times (Wiesel 48).

Diversity in our law agencies Essay Example | Topics and Well Written Essays - 1250 words

Diversity in our law agencies - Essay Example However, the gender bias that exists in police department begins right at the hiring stage where applicants are required to perform a Physical Abilities test where they have to scale a 6 foot wall and other physical acts that call for strength in the upper body, where women are weeded out. Moreover, the smaller number of women police officers creates an environment that predisposes towards sexual harassment and discrimination at the workplace. Women are subjected to sexual innuendos and unwanted advances from their superiors and find it difficult to help female victims of domestic violence in the environment of male bias that exists in the police force. Since most police officers work in teams with one â€Å"rookie† officer assigned to work with an older, more experienced officer, the mentor-student approach sometimes tends to create personal conflicts and instances of sexual harassment. The tough nature of the job itself is exacerbated by personal tensions that creep up betwe en a female rookie and a tough, male officer-mentor. In an occupation that has been a traditionally male dominated bastion, there also exists an unspoken â€Å"brotherhood† that tends to promote and favor male officers over females, based upon the false perception that women are inherently weaker and incapable of the harsh realities of police work.(Shusta et al, 1995). The existence of the stereotypes about the physical or psychological characteristics makes it even harder for women to break into the tough world of policing. The common perception is that women are less effective on the field and are better relegated to purely administrative positions within the department. While one standard is applied to assess the ability and skill of men for higher positions within the department, a different standard is applied for women, often requiring them to

Intermediate Macroeconomics Essay Example | Topics and Well Written Essays - 1000 words - 1

Intermediate Macroeconomics - Essay Example These countries include the United States, Russia, China, Canada, Venezuela, Nigeria and Libya among others. Today, the economic structures of these countries are dependent on crude oil, as the primary source of energy.Ordinarilly; the oil plays a significant role in the strength and stability of these economies. Oil influences global consumption and expenditure rates through international trade to a substantial extent. . (Bernanke & Gertler 1995) The time under consideration in this research paper is between 2004 and 2013. During the period, Libya and other Arab countries underwent a revolution that caused disruptions in crude oil mining. The troubled oil production fronted a resurgence of demand for the product and hence the situation sharply sent the oil costs up. During the period, economists believe that disrupted production in various Arab countries contributed to the slow growth for 2011 henceforth. The messy markets over the last few years saw oil prices fluctuate making it hard to predict the economy The demand for crude oil is rapidly increasing with the growing industrialization in developing countries. This is because the calorific value of crude oil is very higher as compared to that of the other alternative sources of energy such as solar energy, bio-fuel, and other sources of energy. (Bernanke & Gertler 1995) Moreover, the other alternative sources of energy are not feasible to be used in some of the industries and vehicles. These competitive benefits of crude oil over the other alternatives create the aggregate demand of the precious natural resource. However, this natural resource is continue to deplete at a similar pace to that of increasing demand due to the over exploitation of the same. In addition, as crude oil is a non-renewable source of energy, hence it cannot be replenished after the complete use of the same. This has resulted in the constant price

Argue for or against identifying one's race or cultural identify on Essay

Argue for or against identifying one's race or cultural identify on documents such as census forms, college applications, studen - Essay Example The truth is, the concept of race has been a damaging concept within Western society and the way in which we define race is an irrational foundation for the different experiences that people have within the United States. Therefore, the concept of indicating a ‘race’ on a public form such as a census form, college application, student loan, or scholarship application is a continuation of an antiquated and unenlightened form of thinking which depreciates the overall value of society. The basis for defining race is founded on the color of skin. There are a variety of other factors that contribute to creating indicators of race, but the basic concept is defined by the color of a person’s skin. In an expanded capacity, the color of the skin is then combined with physical attributes that are associated with regional ethnic markers that create physically similar characteristics. From the point of view of social standing, race is further defined by similar ancestral back grounds, such as African founded heritages that form the group that is called African American, or Black. However, race is a complicated concept because of the multi-racial aspects of heritage that make up the history of most people within the United States. Therefore, because a skin color appears to be of one race or another, that becomes the founding principal on which race is determined.

John Stuart Mill Essay Example for Free

John Stuart Mill Essay The Indian Tax Structure is quite elaborate, with clear distinction in authority between Central, State and local governments. The taxes levied by the Central government are on income (other than tax on agriculture income which would be levied by the state government), customs duties, central excise and service tax. The State government levies Value Added Tax (VAT), sales tax in states where VAT is not applied, stamp duty, state excise, land revenue and tax on professions. Local bodies levy tax on property, octroi and for utilities like water supply, drainage etc. In the last 10 to 15 years, tax system in India has been subjected to significant reforms. The tax rates have been revised and tax laws have been modified. Since April 1, 2005 many State Governments in India have replaced the sales tax with VAT. Indian Tax Structure After Independence The period after Independence was quite challenging for the tax planners. A huge black economy set in both due to Second World War and the increase in economic activity after independence. Savings and investment were encouraged through the various taxation laws by the way of incentives. There was a need for generating huge amount of revenues to fund the economic growth of the country. The tax department took great care to plan the tax structure not only with the aspect to widen the income tax base, but also to look for alternate taxes and to eradicate tax avoidance . The department was severely tested due to the high volumes of work. Some of the prominent taxes that came into existence were: †¢ †¢ †¢ †¢ †¢ †¢ Business Profits Tax (1947) Capital Gains (1946-48 to 1956) Estate Duty (1953) Wealth Tax (1957) Expenditure Tax (1957) Gift Tax (1958). To check the growth of black money, high denomination notes were demonetized in 1946. The Income tax Act was re modified in 1961, replacing the outdated law of 1922. Income Tax Structure Post Liberalization The wave of tax reforms which started across the world in the second half of 1980s found its way into India. As part of its policy of liberalization, India introduced tax reforms in the 1990s. The reforms introduced in the Indian tax structure are different in comparison to other countries. The tax reforms in India took place independent of interference from any external multilateral agency unlike some other countries. But the tax reforms took place in such a way as to ensure its adherence to the prevailing International trends. During the initial stages of reforms, the restructuring of the tax structure took place with a view to increase savings and use the increased savings towards investment, to bring in equitable distribution of income and to rectify the disparities due to oligopolistic market that existed due to co existence of both private and public sector. The tax structure reform in India can be used as an example for many developing countries that are in the same path of development, due to the large size of the country and the disproportion in the socio economic condition across the country. Direct Tax Direct tax is the tax which is charged directly on the tax payer. For e. g. property tax and income tax. In other words direct tax is that tax that is deducted from ones salary. Direct Taxation in India Direct taxation in India is taken care by the Central Board of Direct Taxes (CBDT); it is a division of Department of revenue under Ministry of Finance. CBDT is governed by the revenue act 1963. CBDT is given the authority to create and control direct taxes in India. The most important function of CBDT is to manage direct tax law followed by Income Tax department. In India the tax structure is divided amongst the central government and state government. The central government levies taxes on income, custom duties, central excise and service tax. While the state government levies tax like state excise, stamp duty, VAT (Value Added Tax), land revenue and professional tax. Local civic bodies levy tax on properties, octroi etc. Capital gains tax, personal income tax, tax on corporate income and tax incentives all come under the purview of direct tax. Direct taxes are charged on the basis of residential status and not on the basis of citizenship. The assessee are charged based upon the following factors †¢ †¢ †¢ Resident Resident but not ordinary resident. Nonresident. Direct Taxes Before Reform They had a major impact on economic policies, creation of savings and the trend of investment. There was no proportion in terms of the impact of direct taxes on the economy and there relative share in total tax revenues. The system of direct taxes was very much complex and inefficient because of the combination of high marginal rates of personal income and wealth taxation and high rates of corporate profits. The corporate tax was pretty high. It leads to large scale evasion. Members Of Parliament and Central Government Ministers get comparatively low salaries, but they are given a sitting allowance which is not taxable. Ministers, MPs and other high ranking government officials get government allocated accommodation, where the charges are pretty less in comparison to the prevailing market rate. Growth in Direct Tax collection during the Financial Year 2008-09 Net direct tax collection during the fiscal 2008-09 stands at Rs. 338, 212 crore, up from Rs. 312, 202 crore during 2007-08, registering a growth of 8. 33 percent. Growth in Corporate Taxes was 10. 84 per cent, while Personal Income Tax (including FBT, STT and BCTT) grew at 9. 09%. Despite economic slow-down and substantial relief to noncorporate taxpayers, direct tax collections exceeded the previous years collection by about Rs. 26, 000 crore. Growth In Direct Tax Collection During The Financial Year 2009-2010. The net direct tax collections grew by 5. 77 per cent during the first two months of the current fiscal (2009-2010). It was Rs 24,158 crore compared to Rs 22,840 crore at the same time last year. Corporate tax grew at5. 56 per cent (Rs 8578 crore against Rs 8126 crore), while personal income tax (including FBT, STT and BCTT) grew at 5. 92 per cent (Rs 15,559 crore as against Rs 14,690 crore0. Overall refund outgo during the period increased by 26. 19 per cent (Rs 11,375 crore as against Rs 9014 crore)while refunds to non corporate taxpayers grew by 61. 7 per cent (Rs 2,149 crore against Rs 1,329 crore). Corporate Tax A company has been defined as a juristic person having an independent and separate legal entity from its shareholders. Income of the company is computed and assessed separately in the hands of the company. However the income of the company which is distributed to its shareholders as dividend is assessed in their individual hands. Such distribution of income is not treated as expenditure in the hands of company, the income so distributed is an appropriation of the profits of the company. Taxable Corporate Income The tax levied on a company’s income is based on its legal residence. Companies of Indian origin are levied tax in India, while International companies are levied tax on earnings from their Indian operations. For International companies’ royalty, interest, gains from sale of capital assets within India, dividends from Indian companies and fees for technical services are all treated as income arising in India. Tax On Distributed Profits Till 1997, a company was not required to pay any income tax on the amount of dividends declared, distributed or paid by such company. But such dividend was included in the income of the shareholders under the head income from other sources. The finance act 1997 brought about changes to the rule. A) Tax On Distributed Profits Of The Domestic Company The domestic company would be required to pay additional income tax on any amount declared, distributed or paid by such company by way of dividend (be it interim or otherwise) on or after 1-06-1997,be it from current or accumulated profits. Such additional income tax shall be payable @ 10 per cent of the amount so distributed. Even if no income tax is payable by the company on it total income, the additional tax would have to be paid. B) Exemption Of Dividend In The Hands Of Shareholders In view of the income tax now payable by the domestic company, any dividends declared, distributed or paid by such company, on or after 01-06-1997 shall be exempt in the hands of the shareholders. Time limit for deposit of additional income tax: Such additional tax will have to be paid by the principal officer of the domestic company within 14 days from the date of: a) Declaration of any dividend. b) Distribution of any dividend. c) Payment of any dividend, whichever is earlier. Additional income-tax is not allowed as deduction: The company shall not be allowed any deduction on account of such additional income tax under any provisions of the income tax act. Indian Budget 2008 Indian Corporate Taxation Minimum Alternate Tax To wipe out the ambiguity on adjustments relating to tax entries in the profit and loss account, it is proposed that the book profits be increased by an amount of DDT paid, amount of deferred tax paid and deferred tax provision debited to Profit and Loss Account. Dividend Distributing Tax In order to overcome the domino effect of DDT, it has been suggested that any dividend received by a domestic company (C1) during any financial year from its subsidiary (C2) shall be allowed to be deducted from dividend to be declared/distributed/paid by C1, to calculate DDT, if the dividends so received by C1 had been scrutinized to payment of DDT by C2. At the same time C1 must not be a subsidiary of any other company. Business Income The Budget 2008 has proposed have a weighted deduction of 125% with respect to any sum paid for scientific research to a domestic company doing scientific research and development. To remove multiple deductions, it has been proposed some Indian companies incurring the expenses would not be able to use the weighted deduction of 150 per cent as prescribed under the provisions of the Act. Income Tax In India Income tax in India is levied by the Central government and is monitored and controlled by Central Board OF Direct Taxes under Ministry of Finance in allay with the provisions of the Income Tax Act. Income earned in a given financial year is subject to tax as per the rates prescribed for that year. A financial calendar is from April 1 to March 31 of the following year. India has adopted the residential form of tax system. It means tax payers will be divided into residents or non residents. A tax payer can also be classified as ordinary residents. Residential Status An individual is resident in India if he is in India in the tax year for: †¢ †¢ †¢ 182 days or more; or 60 days or more (the period of 60 days stands changed to 182 days or more for Indian citizens or persons of Indian origins on a visit to India; and also for citizens of India who leave India for employment abroad as member of a crew of an Indian ship) during the tax year, and an aggregate of 365 days or more during the four years preceding the tax year. An individual who does not satisfy the above conditions is a non-resident. A resident is not ordinarily resident in India in any tax year if he: †¢ †¢ †¢. Has been non-resident in India in nine out of the 10 previous years preceding that year: or Has during the previous seven years, preceding that year, been in India for a total period of 729 days or less. Taxability based on status Taxability Based On Status Residential Status Indian Sourced Income Foreign Sourced Income Resident Taxable In India Taxable In India Resident but not ordinarily resident Taxable In India Not Taxable In India Non resident Taxable In India Not Taxable In India Heads Of Income Income can be divided into five categories. The income that falls within the tax component is disclosed in line with rules for a particular head and then cumulated to determine the aggregate income to be taxed. But losses under certain categories cannot be cumulated with income gained under other categories. Salaries: It covers those monetary gains that are obtained for services performed and would include wages, pension, fees and commission . Standard deduction is taken from the salary and the amount of deduction depends upon the income received. Income From House property: It involves income earned by renting residential and commercial property. Only two authorized deductions are allowed while calculating income. Profits And Gains From Business Or Profession: It covers monetary benefits gained from business or profession minus the permissible deductions, against the revenue earned. Capital Gains: It deals with gains due to transfer of assets. The duration of holding determines the classification of the asset, which then decides the method of taxation. Capital assets held for 36 months (12 months in case of shares/securities) are taken as short term assets, while all other capital assets are taken as long term capital assets. Long term assets have the advantage of lower rate of tax. Income From Other Sources: It is the remaining category of income and takes care of all income not covered by any category. Foreign Nationals The tax law in India allows for exemption of income earned by foreign nationals for services provided in India, under certain condition: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Remuneration from a foreign enterprise not conducting any business in India, provided the individuals stay in India does not exceed 90 days and the payment made is not deducted in computing the income of the employer; Remuneration received by a person employed on a foreign ship provided his stay in India does not exceed 90 days; Remuneration of foreign diplomats, consular staff, trade officials and their staff and family; and Income of an employee or consultant of a government approved foreign charitable institutions. Payment from an International unit not having any business in India on condition that the individual does not reside in India for more than 90 days and the remuneration made is not subtracted in calculating the income of the employer. Payment obtained by a person working on an International ship under condition he does not reside in India for more than 9 days. Payment for foreign diplomats, consular staff, trade officials and their staff and family and Earnings of an employee or consultant of a government approved foreign charitable institutions. India Budget 2008 Personal Taxation Basic Tax Rates Income (INR) Up to 150,0000 150,001-300,000 300,001-500,000 Above Tax Rate Nil 10% 20% 30% *Basic exemption for women and senior citizens will be INR 180,000 and INR 225,000 respectively. Wealth Taxation In India The wealth taxation in India is known as the wealth tax act, 1957. It applies to all the citizens of the country. It is one of the most important direct taxes. It is paid on the property ownership benefits. Till a person retains the ownership of a property, he or she has to pay wealth tax based on the prevailing market rate. Even if the property is not yielding any income, Wealth tax would have to be paid. Payment Procedures Of The Wealth Tax In India An Assessee is one who pays the wealth tax. An assessee can belong to any of the following categories: †¢ †¢ †¢ †¢ †¢ †¢ A Company. A Hindu undivided family. An Association of Persons or a Body of Individuals. Non corporative taxpayers. A dead person’s legal representative, the executor or administrator. A non resident’s agent. For a Hindu Undivided Family the tax is considered on the income derived from joint family collections. But for a non-corporative taxpayers, whose account is audited they have to pay the wealth tax according to the existing tax rate. Chargeability To Wealth Tax In India One of the main factors for a person to pay the wealth tax in India is the persons domicile status. According to the act, the domicile status of the assessee and the domicile status of the same needed for payment of the Income Tax must remain similar. Another factor based on which wealth tax is computed is the status of the assessee, whether he is a citizen or a non citizen. For citizens the wealth of the person within India is taxed, while for non citizens the wealth of the person within India is taxed, while the wealth located outside India is not taxed. Assets On Which Wealth Tax Is Charged The assets on which wealth tax is chargeable in India are: †¢ †¢ †¢ †¢ †¢ †¢ Residence like guesthouse, residential house, urban farmhouse and commercial property. Automobile for personal use. Precious items like jewelry, bullion, furniture, utensils. Yachts, boats and aircrafts used for non commercial purposes. Urban land under the authority of municipality or cantonment board having a population of, 10,000 and more. If the cash in hand is more than Rs 50000 for individuals and Hindu Undivided Families. Indirect tax Charge levied by the State on consumption, expenditure, privilege, or right but not on income or property. Customs duties levied on imports, excise duties on production, sales tax or value added tax (VAT) at some stage in production-distribution process, are examples of indirect taxes because they are not levied directly on the income of the consumer or earner. Since they are less obvious than income tax (because they dont show up on the wage slip) politicians are tempted to increase them to generate more state revenue. Also called consumption taxes, they are regressive measures because they are not based on the ability to pay principle. Indirect Tax System India Indirect Taxes Pre Reforms The indirect tax structure was extremely irrational between the reforms. The Constitution gives the permission to levy a multitude of indirect taxes. But the most important ones are customs and excise duties charged by the Central government and sales tax excepting inter state sales tax to be charged by the state government. The indirect taxes levied by the centre like customs, excise and central sales tax and the major indirect taxes levied by the states and civic bodies like passenger and goods tax, electricity duty and octroi when taken together did not present a rational system. Indirect Taxes Post Reforms †¢ †¢ †¢ Even post reforms, the indirect tax regime in India is still in the early stages of growth. Both the Central and State governments charge a multitude of indirect taxes. The central government charges tax on goods at the point of import (Customs duty), manufacture (Excise duty), inter state sales (Central sales tax or CST) and on provision of services (Service tax). The state governments charge tax on goods sold within the state (Sales tax/Value Added Tax or VAT), and on the goods that enter the state (Entry tax). In the present scenario corporate would have to analyze the tax cost involved in a transaction, have enough backup documentation to support their tax positions and keep looking for ways for tax maximization. India Budget 2008 Indirect Taxes As per the Ministry Of Finance there has been significant development in planning for introducing the goods and services tax (GST) from April 1 2010. As a first step the rate of central sales tax (CST) is under proposal to be decreased to 2 per cent from April1 2008. The general rate of central value added tax (CENVAT) has been decreased from 16 per cent to 14 per cent across all goods. Custom Duties Customs regulation in India is through the Customs act. The Customs act came into existence in 1962 at a time when the â€Å"License Quota Permit Raj system existed in the country. It came into existence to check illegal imports and exports of goods. All imports into the country would be charged a duty, to give protection to the Indian industries and to check the amount of imports with a view to secure the exchange rate of the country. Customs duty on goods imported or exported from India are levied according to the Tariff Act 1975. To monitor imports and exports, the Central government has the authority to inform the ports and airports for the unloading of the imported goods and loading of the exported goods, the location for clearance of goods imported or exported, the routes by which above goods may pass by land or inland water into or out of Indian ports. According to the custom laws, the following are the various types of duties which can be charged. Basic Duty As the name suggests, it is the normal duty charged under the Customs Act. Additional Duty This duty is levied under section 3(1) of the Customs Tariff Act and is equal to excise duty levied on a like product manufactured or produced in India. Anti Dumping Duty International sellers may at times export goods into India at prices which would be less than the prices they would be charging in their domestic market. The reason for this is to capture the Indian markets, which is against the interest of the Indian industry. This economic phenomenon is called dumping. To avoid dumping the Central government may charge additional duty equal to the margin of dumping on such articles provided the goods have been sold at less than normal price. Countries which are signatories to the GATT or countries with Most Favored Nation Status cannot be charged dumping duty. India Budget 2008 Custom Duty †¢ †¢ †¢ The peak rate of basic customs duty (BCD) on all agricultural products is 10 per cent. For certain industries, customs duty has been reduced. For project imports the duty has been reduced from 7. 5 per cent to 5 per cent. In place of sales tax/value added tax (VAT) the additional duty of customs at 4 per cent has been induced on power generation projects. A Countervailing Duty (CVD) of 1 per cent has been charged on mobile phones. Double Taxation Relief A condition in which two or more taxes may need to be paid for the same asset, financial transaction or income is known as double taxation. It generally takes place due to the overlapping of the tax laws and regulations of different countries. Thus, double taxation occurs when a taxpayer is charged income tax, both at his country of residence as well as in the country where the income is generated. Taking into account the laws of income tax in India, a non-resident becomes liable to tax payment in India, given that it is the place where the income is generated. Moreover, he has to additionally bear the burden of tax payment in his own country, by virtue of the inclusion of the same income in the total world income, which forms the tax base of the country where he resides. To effectively deal with the problems related to double taxation, Central Government, under Section 90 of the Income Tax Act of1961, has been certified to enter into Double Tax Avoidance Agreements (DTAA) with other countries. These agreements are meant to alleviate various problems related with double taxation. So far, India has entered into Double Taxation Avoidance Agreements with 65 countries, including U. S. A, Canada, U. K, Japan, Germany, Australia, Singapore, U. A. E and Switzerland. The tax treatises offers relaxation from double taxation, by providing release or by providing credits for taxes paid in one of the countries. Under Section 90 and 91 of the Income Tax Act, relief against double taxation in India is provided in two ways: Double Taxation Relief In India Double taxation relief in India is of two type’s Unilateral relief and Bilateral relief. Unilateral Relief Under Section 91, Indian government can relieve an individual from burden of double taxation, irrespective of whether there is a DTAA between India and the other country concerned or not, under certain conditions. Cases where a person enjoys double taxation relief as per the unilateral relief scheme are: †¢ †¢ †¢ †¢ If the person or company has been a resident of India in the previous year. If the person or company has paid income tax under the laws of the foreign country. The same income should be gained and received by the tax payer outside India in the previous year. The income should have been taxed in India and in a country with which India has no tax treaty Bilateral Relief Under Section 90, Indian government provides protection against double taxation by entering into a mutually agreed tax treaty (DTAA) with another country. Under bilateral relief, protection against double taxation is provided either by completely avoidance of overlapping tax or waiving a certain amount of the tax payable in India. Excise Duty Central excise duty is an indirect tax which is charged on such goods that are manufactured in India and are meant for domestic consumption. The taxable fact is manufacture and the liability of central excise duty arises as soon as the goods are manufactured. The tax is on manufacturing, it is paid by a manufacturer, which is then passed on to the customer. The term excisable goods means the goods which are specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act 1985. The term manufacture refers to any process †¢ †¢ †¢ Related or supplementary to the combination of a manufactured product. Which is specified in relation to any goods in the Section or Chapter Notes of the First Schedule to the Central Excise Tariff Act 1985 as amounting to manufacture or Which in relation to the goods specified in the Third Schedule involves packing or repacking of such goods in a unit container or labeling or re-labeling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer. Three different types of Central Excise Duties exist in India. They are listed below: Basic Excise Duty In India Excise Duty, imposed under section 3 of the ‘Central Excises and Salt Act’ of1944 on all excisable goods other than salt produced or manufactured in India, at the rates set forth in the schedule to the Central Excise tariff Act, 1985, falls under the category of Basic Excise Duty In India. Additional Duty of Excise Section 3 of the ‘Additional Duties of Excise Act’ of 1957 permits the charge and collection of excise duty in respect of the goods as listed in the Schedule of this Act. This tax is shared between the Central and State Governments and charged instead of Sales Tax. Special Excise Duty According to Section 37 of the Finance Act, 1978, Special Excise Duty is levied on all excisable goods that come under taxation, in line with the Basic Excise Duty under the Central Excises and Salt Act of 1944. Therefore, each year the Finance Act spells out that whether the Special Excise Duty shall or shall not be charged, and eventually collected during the relevant financial year. India Budget 2008 Excise Duty †¢ †¢ †¢ †¢ †¢ The general rate of CENVAT has been brought down from 16 per cent to 14 per cent. The CENVAT on many goods like cars, writing paper, printing paper and packing paper, drugs and pharmaceuticals, water filtration and purification devices, pan masala not containing tobacco etc have been decreased. For goods like anti AIDS drugs and bulk drugs, packaged tender coconut water, tea and coffee mixes, specified refrigeration equipment, etc have been exempt from excise duty. For packaged software the duty has been increased from 8 per cent to 12 per cent. The duty of 1 per cent on National Calamity and Contingent Duty has been imposed on mobile phones. Permanent Account Number (PAN) Permanent Account Number or PAN is issued by the Income Tax Office of India, to all those who are required to pay income tax in the country. Thus, taxpayers whose income is taxable are issued a Permanent Account Number, which is similar to the Social Security Number issued in United States to citizens and other legal residents. So, PAN in India is nothing, but a national identification number. The main purpose of allotting PAN card is to outline the monetary transactions of individuals and to avert any sort of tax evasion by tax payers. Apart from keeping a track on the various financial dealings of a person, a PAN is also required for many other important activities. As every individual is assigned a unique, national and permanent number as his/her PAN, the number is required while opening an account, applying for a phone line, receiving salary or other professional fees. Thus, it becomes an authentic document, proving the identity of the individual. The PAN of a person remains the same even if there is residential change of address from one state to another. Each individual entitled to a Permanent Account Number receives a PAN card, wherein the number is mentioned. The PAN follows the following structure – XXXXX1111X. The first five characters are letters; the next 4 are numerals, and the last character is again a letter. A Permanent Account Number that doesn’t follow this pattern is deemed as invalid. Moreover, the fourth character of the PAN is one of the following, depending on the type of assessee who is allotted the number. †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ C Company P Person H Hindu Undivided Family (HUF) F Firm A Association of Persons (AOP) T AOP (Trust) B Body of Individuals (BOI) L Local Authority J Artificial Juridical Person G Government In addition, the fifth character of the PAN is the first character in the surname of the assessee. Though PAN is generally issued to individuals to keep track of the tax payment, it can however also be issued to non-taxpayers in India. Sales Tax In India Sales Tax in India is a form of tax that is imposed by the government on the sale or purchase of a particular commodity within the country. Sales Tax is imposed under both, Central Government (Central Sales Tax) and State Government (Sales Tax) Legislation. Generally, each state follows its own sales tax act and levies tax at various rates. Apart from sales tax, certain states also imposes additional charges like works contracts tax, turnover tax and purchaser tax. Thus, sales tax acts as a major revenuegenerator for the various State Governments. Sales tax is an indirect form of tax, wherein it is the responsibility of the seller of the commodity to collect and recover the tax from the purchaser. Generally, sale of imported items and sales by way of export are not included in the range of commodities which requires payment of sales tax. Moreover, luxury items (like cosmetics) are levied heavier sales tax rates. Central Sales Tax (CST) Act that falls under the direction of the Central Government takes into account all the interstate sales of commodities. Thus, sales tax is to be paid by every dealer on the sale of any commodity, made by him during inter-state trade or commerce, irrespective of the fact that no liability to pay tax on the sale of goods arises under the tax laws of the appropriate state. He is to pay sales tax to the sales tax authority of the state from which the movement of the commodities commences. However, from April 01, 2005, most of the states in India have supplemented sales tax with a new Value Added Tax (VAT). The practice of VAT executed by State Governments is applied on each stage of sale, with a particular apparatus of credit for the input VAT paid. VAT in India can be classified under the following tax slabs: †¢ †¢ †¢ †¢ †¢ 0% for essential commodities 1% on gold ingots and expensive stones 4% on industrial inputs, capital merchandise and commodities of mass consumption 12. 5% on other items Variable rates (state-dependent) are applicable for petroleum products, tobacco, liquor etc. Service Tax in India Constitutional Provision Article 265 of the Constitution stresses that no service tax in India shall be charged or collected other than by the concerned authority. Schedule VII divides this subject into three different sections †¢ Union list (only Central government has power of legislation). †¢ †¢ State list (only State government has power of legislation). Concurrent list (both central and state government can pass legislation). An amendment (95th amendment) in 2003 was made to enable the Central government to decide the method of charging service tax and the means of collection of proceeds by the central government and state government. Subsequently a new article 268 A has been introduced for levy of service tax by Central government. Creation Of DGST The department of Director General (Service Tax) was created in 1997 to handle the huge workload resulting due to the increasing importance of service tax. The Director General (Service Tax) is in charge of the department and his role and authority are: †¢ †¢ †¢ †¢ .

Smoking and Coronary Heart Disease Impact

Smoking and Coronary Heart Disease Impact Introduction Medical innovations and rapidly evolving technology has led to a decrease in the rate of mortality from diseases. However, the fast and constantly changing hectic lifestyle of today has led to the introduction of new diseases, unhealthy lifestyle and early, premature deaths. Todays technology has provided us with the benefits of early detection and preventive treatments and answers to some of the previously incurable diseases. But it has brought in increased stress and unhealthy eating and other habits that have in some ways caused more harm than benefit. This report titled Smoking: The Heart Breaker is a look at the current situation of coronary heart diseases caused by smoking, relevant legislations, policies and practices, strategies to deal with the situation and future of the disease at local, national and global levels. The report will start by discussing the smoking and coronary heart disease as a public health issue and the reasons for concern. It will provide a background to help better understand the present situation along with an epidemiology of the disease and its causes, with special reference to smoking. It will then go on to report about the legislative policies and strategies that are being currently undertaken in the region of Burnley, East Lancashire to counter this particular health issue. The report will also discuss the policies and initiatives and the status of the health issue at national and global level, so as to provide a complete and holistic picture of the seriousness of the health issue. Finally the report will discuss the current strategies being employed by the government as well as non-government agencies to tackle the health issue. Recommendations will also be made to help make an improvement in the current situation. Public Health Issue: Coronary Heart Disease due to Smoking The term Coronary heart disease is used to describe a condition of blockage or interruption of blood supply to the heart due to build-up of fatty substances in the coronary arteries (NHS, 2009). This build-up (called atheroma) can lead to insufficient supply of blood to the heart causing pain in the chest known as angina. A completely blocked artery can lead to a heart attack (called myocardial infarction) (NHS, 2009). There are various mild to critical impacts of this condition that even result in death. According to the British Heart Foundation Statistics (2009), diseases related to the heart and circulatory issues are the biggest cause of deaths in the UK, resulting in over 90,000 deaths in the UK in a year. This has resulted in not only raised concerns about the disease but also growing efforts to increase the awareness about the disease, its causes, and preventive as well as precautionary measures that can help to avoid the disease. The situation isn t any brighter in other par ts of the world. According to the World Health Organisation (WHO), the majority of countries around the world are affected by coronary heart disease and the disease is a major killer, especially in developing and transitional countries of the world. In a WHO report, cardiovascular diseases including coronary heart disease is considered to be the leading cause of death and is projected to increase from 17.1 million in 2004 to 23.4 million in 2030 (WHO, 2004). Among the various causes of coronary heart disease, smoking is regarded to be one of the primary causes. According to the WHO report, tobacco-related deaths are expected to rise from 5.4 million in 2004 to 8.3 million in 2030, representing 10% of all global deaths; and smoking has been associated to cardiovascular diseases and subsequent deaths (WHO, 2004). According to a study conducted in 2008, smoking is the leading cause of cardiovascular diseases including coronary heart disease (Bullen, 2008). Though increasing age has been thought as a cau se of coronary heart disease, two studies have found that improper lifestyle, stress, etc are increasing the mortality rates due to coronary heart disease among the young population in the UK, USA and Australia (Nemetz, Roger Ransom, 2008) (Ford Capewell, 2007). Therefore, the growing concern for this disease and its preventable yet common cause is the choice of topic for this report. Background and Epidemiology Cardiovascular diseases including coronary heart disease have been found to be an unbiased killer that can create havoc in any society irrespective of its economic, political, cultural, religious, regional or racial identity. Similarly, tobacco smoking (either active or passive) is known to be a major cause of many diseases including the coronary heart disease. Given the stressful lifestyle in today s world, many people take up smoking to tackle the stress levels and in the process get addicted. They not only harm themselves but also people around them. The region of Burnley in East Lancashire, is no exception to this trend. Being witness to many friends and family members taking up smoking in the name of relieving stress and then getting addicted and finally ending up suffering from diseases, especially coronary heart disease inspired the choice of topic for this report. There are several causes that can result in coronary heart disease. The NHS lists smoking as the major cause of the disease (NHS, 2009). The various other causes of coronary heart disease have been listed as high blood pressure, high level of cholesterol in blood, presence of thrombosis and / or diabetes unhealthy lifestyle with no regular exercise, obesity and a family history of angina and / or heart attack (which are hereditary) (Nemetz et al, 2008). The risk factors associated with coronary heart diseases which cannot be treated, modified or changed include age, gender and heredity (or race). Increasing age increases the risks of coronary heart disease and fatality from it. Men are found to be at a greater risk of suffering from coronary heart disease in comparison to women (Wells, 1999). Heredity of coronary disease or its causes such as diabetes, high blood pressure, and cholesterol are also known to create risks of coronary heart conditions. The causes such as smoking, high le vel of cholesterol in blood, high blood pressure, physical inactivity, being overweight and / or obesity and diabetes (diabetes mellitus) are some of the risk factors of coronary heart disease that can be modified, changed and controlled by taking medication and / or by adopting a healthy lifestyle. Other risk factors and causes of the disease include stress and alcohol addiction and can in certain circumstances prove to be fatal causes of the coronary heart disease (Ewles Simnet, 2003). Comparative data of the effects of coronary heart disease in different countries do not provide a very positive picture (see appendix 1). According to a World Health Organisation survey report, the mortality from cardiovascular diseases in 2002 for the developed nations like the United Kingdom and the United States was higher than many other developing nations like China, India, even Nigeria (WHO, 2002). It is clear from the data, that developing countries have a much higher mortality rate from cardiovascular and consequently coronary heart diseases in the developed countries like UK, USA, Germany; and an important fact to notice is that the death rate is higher in the European region in comparison to other regions of the world. This most probably can be attributed to the excessive use of tobacco, alcohol, improper lifestyle that increases stress levels, improper eating habits that leads to blood sugar and cholesterol in the blood. The tobacco usage in different countries around the world also points towards the grimness and enormity of the situation, through which one can appreciate the risk of tobacco causing further deaths due to coronary heart disease (WHO, 2008). The WHO report on tobacco consumption in different countries show that despite government initiatives and regulations, the tobacco consumption has mostly increased and has led to increased mortality especially in the age groups between 25-45 years. Though coronary heart disease is of global nature without any kind of boundary, various specific groups of people are in greater risk of having the disease in comparison to others. The affinity to having coronary heart disease is dependent on factors such as geography, heredity, age and gender. Men are at an increased risk of suffering from coronary heart conditions as compared to women (Wells, 1999). Increase in age increases the chances of suffering from coronary heart disease (DoH, 2004). Coronary heart conditions are also known to be prevalent among Mexican Americans, some Asian Americans, American Indians, and Native Hawaiians (American Heart Association, 2010). England is one of the most vulnerable nations in Europe when it comes to coronary heart diseases (NHS, 2009). Populations in developing and underdeveloped nations of the world too are at a higher risk of suffering from coronary heart disease and related fatalities (American Heart Association, 2010). Smokers, obese people and people with high blood cholesterol are also included in the high risk group for coronary heart disease. Female smokers are more susceptible to the disease especially with increased age since females are more susceptible to the dangers of smoking in comparison to men (WHO, 2002). With increased impact of aggressive and unhealthy lifestyle and stress, the young population across the developed nations of the world too are increasingly coming under the risk of coronary heart disease (NHS, 2008). Therefore, these risk factors result in the coronary heart disease taking on a pandemic nature if certain precautionary and preventive measures are not taken to control the risk factors that can be influenced. Strategies, Policies and Initiatives Given the growing concern about coronary heart diseases, deaths due to the disease and the impact on the younger population, government agencies around the world are taking steps to combat the growing menace. Non-governmental and private agencies too are joining the efforts to promote a healthy lifestyle and awareness about preventive techniques that can help to bring down the risks associated with the disease and the rising cases of fatalities. This section of the report looks at the strategies, agenda, policies, that are being undertaken at the local (NHS East Lancashire, 2010), national and global levels to combat coronary heart disease. Local Public Health In East Lancashire, several workshops and other programmes have been undertaken to increase awareness, educate and help the residents of the area give up smoking and adopt a healthy lifestyle that will help prevent and fight coronary heart disease. The MPs in the region are encouraging antismoking legislations and policies being adopted by the authorities. The NHS has introduced the concept of smoke free zones. The SMYL programme is promoting healthy lifestyle and eating habits (NHS East Lancashire, 2010). Another campaign called Could it be you was also started in 2008 to help people fight coronary heart disease and adopt healthy and preventive lifestyle (Chime Communications Plc, 2008). The authorities in East Lancashire have also collaborated with different agencies to start networks that can promote anti tobacco campaign and raise awareness on coronary heart disease (NHS Networks, 2010). This involvement of the government as well as non-government agencies in the area, one can b e hopeful that headway will be made into the matter. However, it is important that the public realise the criticality of the situation and take advantages of the programmes being undertaken to have a long, healthy and disease free life. Implications at the National Level The National Heart Forum (2006) indicated that heart diseases cost the UK around  £29 billion per year and was termed as economic burden . There are several programmes that have been taken up by the health care authorities and the government in collaboration with non-government agencies to promote anti smoking habits in the country. Several regional programmes such as Bolsover Teenage Smoking Programme, Corby Smoking Cessation Programme, Halton Smoke-Free Programme, London Borough of Tower Hamlets Tobacco Control Alliance, Pendle Smoke-free Council, Heartbeat Awards, the GO Smokefree Campaign, etc have been launched in an earnest to curb the growing effect of smoking in the country (IDeA, 2009). Several governmental legislations have also been put into place (IDeA, 2007). The Department of Health has also started programmes such as Start4Life, 5 A Day, National Support Teams and Let s Get Moving to promote healthy lifestyle that can help to prevent coronary heart disease (DoH, 201 0). Therefore the various government and nongovernment agencies in UK are making effort to control smoking habit and improve lifestyle of the citizens of the country thereby ensuring a brighter future free from smoking and coronary heart disease. Global Health The fight against smoking and coronary heart disease has taken enormous proportions with the growing realisation that these are two of the most important killers in the world today. Especially, the understanding that smoking causes diseases such as the coronary heart disease not only in the smoker but also in non-smokers who have been in the presence of smokers, has led major organisations and developed nations of the world to taking a stand against smoking. The Work with Heart project by WHO is helping to spread the message of preventive actions that can help in prohibiting coronary heart disease and other cardiovascular diseases (WHO, 2010a). WHO has also taken up research and global partnership initiatives to help the developing countries of the world fight cardiovascular diseases (WHO, 2010b). Furthermore, WHO has aligned with several countries in the world to promote regional activities under the global strategy to counter cardiovascular diseases which includes America, Eastern Mediterranean, Africa, South-East Asia, European region and Western Pacific (WHO, 2010c). To help fight the smoking addiction growing among countries, WHO has set up the Global Tobacco Surveillance System (GTSS) (WHO, 2010d) and is also collaborating with different international organisations such as the United Nations and the governments of various countries to help campaign against sale and use of tobacco among different nations (WHO, 2010e). Recommendations and Conclusion Upon analysing the current situation on a local, national and global basis, the following recommendations can be made: Initiatives to prevent coronary heart disease and promote anti smoking habits need to be undertaken at the grass root level, i.e. at local level. This will make the initiatives and campaigns more effective. The developing nations such as India, Brazil and China need to be targeted with confidence. Further researches into preventive and curative medicines and technologies for coronary heart diseases need to be promoted. Healthy lifestyle needs to be promoted at every level since preventive practices are more beneficial than curative ones. It is important to realise that despite several initiatives being taken by local, national and global agencies and governments, smoking trends are increasing around the world and has started to affect the young population. Coronary heart disease too has started to take its toll on the population around the world due to the hectic and unhealthy lifestyles that have come to permeate people s lives. It is highly essential that for the success of the initiatives and programmes, people must be involved in them and everyone across the globe has to realise that simple changes to their lifestyle, eating habits and anti smoking measures will help to fight and prevent coronary heart disease. The changes in lifestyle will also bring down coronary heart disease caused due to other factors such as stress, alcohol, blood sugar and cholesterol. To conclude, it can be stated that prevention is better than cure and quitting smoking and leading a healthy lifestyle can protect everyone from the silent killer, the coronary heart disease (Ewles Simnet, 2003). 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(July, 2008). Impact of Tobacco Smoking and Smoking Cessation on Cardiovascular Risk and Disease. Expert Review of Cardiovascular Therapy, Vol. 6, No. 6, pp. 883-895. Chime Communications Plc (2008) East Lancashire PCT Enlists BMT to Develop a Campaign to Tackle the Region s Biggest Killer [Online] last accessed 2nd December 2009 at http://www.chime.plc.uk/press-releases/bmt-launches-east-lancashire-pct-campaign-could-it-be-you Department of Health (DoH) (2004) The National Service Framework for Coronary Heart Disease: Wining the War on Heart Disease [Online] last accessed 2nd December 2009 at http://www.dh.gov.uk/en/Publicationsandstatistics/Publications/PublicationsPolicyAndGuidance/DH_4077154 Department of Health (DoH) (2010) Public Health [Online] last accessed 2nd December 2009 at http://www.dh.gov.uk/en/Publichealth/index.htm Ewles L, Simnett I. (2003). Promoting Health: A Practical Guide. London: Balliere Tindall. Ford, E. S. Capewell, S. (2007) Coronary Heart Disease Mortality Among Young Adults in the U.S. from 1980 Through 2002. Concealed Levelling of Mortality Rates Journal of the American College of Cardiology Vol. 50, pp. 2128-2132. Hill, S. Blakely, T., Kawachi, I., Woodward, A. (2004) Mortality Among Never Smokers Living with Smokers: Two Cohort Studies British Medical Journal Vol. 328, No. 7446, pp. 988-989. Improvement and Development Agency (IDeA) (2007) Smoke-free Legislation [Online] last accessed 2nd December 2009 at http://www.idea.gov.uk/idk/core/page.do?pageId=6166044 Improvement and Development Agency (IDeA) (2009) Smoking [Online] last accessed 2nd December 2009 at http://www.idea.gov.uk/idk/core/page.do?pageId=5889940 Jiang, H.E., Vupputuri, S., Allen, K., Prerost, M. R., Hughes, J., Whelton, P. K. (1999) Passive Smoking and the Risk of Coronary Heart Disease A Meta Analysis of Epidemiological Studies New England Journal of Medicine Vol. 340, No. 12, pp. 920-926. Kaur, S., Cohen, A., Dolor, R., Coffman, C.J., Bastian, L.A. (2004) The Impact of Environmental Tobacco Smoke on Women s Risk of Dying from Heart Disease: A Meta Analysis Journal of Women s Health Vol. 13, No. 8, pp. 888-897. National Health Service (NHS) (2008) Rates of Heart Disease in the Young [Online] last accessed 2nd December 2009 at http://www.nhs.uk/news/2007/January08/Pages/Ratesofheartdiseaseintheyoung.asp National Health Service (NHS) (2009) Health A-Z: Coronary Heart Disease [Online] last accessed 2nd December 2009 at http://www.nhs.uk/conditions/Coronary-heart-disease/Pages/Introduction.aspx National Heart Forum (2006) Economic Cost of Heart Disease [Online] last accessed 2nd December 2009 at http://www.heartforum.org.uk/AboutCHD_Economicburden.aspx Nemetz, P. N., Roger, V. L., Ransom, J. E., Bailer, K. R., Edwards, W. D., Leibson, C. L. (2008) Recent Trends in the Prevalence of Coronary Disease: A Population-Based Autopsy Study of Non-natural Deaths Archival of Internal Medicine Vol. 168, No. 3, pp. 264-270. NHS East Lancashire (2010) SMYL If you want to live longer [Online] last accessed 2nd December 2009 at http://www.smyl.eastlancspct.nhs.uk/welcome/ NHS Networks (2010) East Lancashire Public Health Network [Online] last accessed 2nd December 2009 at http://www.networks.nhs.uk/networks.php?pid=727 Smoke Free (2007) Smoke-free Legislation Compliance Data [Online] last accessed 2nd December 2009 at http://www.smokefreeengland.co.uk/files/dhs01_03-smokefree_report_final.pdf Wells, A. J. (1999) Passive Smoking and Coronary Heart Disease New England Journal of Medicine Vol. 341, No. 9, pp.697-698. Whincup, P. H., Gilg, J. A., Emberson, J. R., Jarvis, M. J., Feyerabend, C., Bryant, A., Wakler, M., Cook, D. G. ( 2004) Passive Smoking and Risk of Coronary Disease and Stroke: Prospective Study with Cotinine Measurement British Medical Journal Vol. 329, No. 7459, pp. 200-205. World Health Organisation (WHO) (2002) Global Burden of Disease in 2002: Data Sources, Methods and Results [Online] last accessed 2nd December 2009 at https://apps.who.int/infobase/compare.aspx?dm=10countries=818%2c250%2c414%2c484%2c554%2c566%2c643%2c710%2c826%2c840year=2002sf1=mo.cg.059sex=all World Health Organisation (WHO) (2004) Causes of Death (part 2). The Global Burden of Disease: 2004 Update [Online] last accessed 2nd December 2009 at http://www.who.int/healthinfo/global_burden_disease/GBD_report_2004update_part2.pdf World Health Organisation (WHO) (2008)Tobacco Use: Infobase [Online] last accessed 2nd December 2009 at https://apps.who.int/infobase/report.aspx?rid=116dm=8 World Health Organisation (WHO) (2010a) Cardiovascular Diseases: Key messages to protect heart health [Online] last accessed 2nd December 2009 at http://www.who.int/cardiovascular_diseases/en/ World Health Organisation (WHO) (2010b) Research and Global Partnership Initiatives [Online] last accessed 2nd December 2009 at http://www.who.int/cardiovascular_diseases/research/en/ World Health Organisation (WHO) (2010c) Regional Activities to the Global CVD Strategy [Online] last accessed 2nd December 2009 at http://www.who.int/cardiovascular_diseases/region/en/ World Health Organisation (WHO) (2010d) Global Information System on Tobacco Control [Online] last accessed 2nd December 2009 at http://www.who.int/tobacco/global_data/en/index.html World Health Organisation (WHO) (2010e) Global Network [Online] last accessed 2nd December 2009 at http://www.who.int/tobacco/global_interaction/en/ Smoking and Coronary Heart Disease Impact Smoking and Coronary Heart Disease Impact Introduction Medical innovations and rapidly evolving technology has led to a decrease in the rate of mortality from diseases. However, the fast and constantly changing hectic lifestyle of today has led to the introduction of new diseases, unhealthy lifestyle and early, premature deaths. Todays technology has provided us with the benefits of early detection and preventive treatments and answers to some of the previously incurable diseases. But it has brought in increased stress and unhealthy eating and other habits that have in some ways caused more harm than benefit. This report titled Smoking: The Heart Breaker is a look at the current situation of coronary heart diseases caused by smoking, relevant legislations, policies and practices, strategies to deal with the situation and future of the disease at local, national and global levels. The report will start by discussing the smoking and coronary heart disease as a public health issue and the reasons for concern. It will provide a background to help better understand the present situation along with an epidemiology of the disease and its causes, with special reference to smoking. It will then go on to report about the legislative policies and strategies that are being currently undertaken in the region of Burnley, East Lancashire to counter this particular health issue. The report will also discuss the policies and initiatives and the status of the health issue at national and global level, so as to provide a complete and holistic picture of the seriousness of the health issue. Finally the report will discuss the current strategies being employed by the government as well as non-government agencies to tackle the health issue. Recommendations will also be made to help make an improvement in the current situation. Public Health Issue: Coronary Heart Disease due to Smoking The term Coronary heart disease is used to describe a condition of blockage or interruption of blood supply to the heart due to build-up of fatty substances in the coronary arteries (NHS, 2009). This build-up (called atheroma) can lead to insufficient supply of blood to the heart causing pain in the chest known as angina. A completely blocked artery can lead to a heart attack (called myocardial infarction) (NHS, 2009). There are various mild to critical impacts of this condition that even result in death. According to the British Heart Foundation Statistics (2009), diseases related to the heart and circulatory issues are the biggest cause of deaths in the UK, resulting in over 90,000 deaths in the UK in a year. This has resulted in not only raised concerns about the disease but also growing efforts to increase the awareness about the disease, its causes, and preventive as well as precautionary measures that can help to avoid the disease. The situation isn t any brighter in other par ts of the world. According to the World Health Organisation (WHO), the majority of countries around the world are affected by coronary heart disease and the disease is a major killer, especially in developing and transitional countries of the world. In a WHO report, cardiovascular diseases including coronary heart disease is considered to be the leading cause of death and is projected to increase from 17.1 million in 2004 to 23.4 million in 2030 (WHO, 2004). Among the various causes of coronary heart disease, smoking is regarded to be one of the primary causes. According to the WHO report, tobacco-related deaths are expected to rise from 5.4 million in 2004 to 8.3 million in 2030, representing 10% of all global deaths; and smoking has been associated to cardiovascular diseases and subsequent deaths (WHO, 2004). According to a study conducted in 2008, smoking is the leading cause of cardiovascular diseases including coronary heart disease (Bullen, 2008). Though increasing age has been thought as a cau se of coronary heart disease, two studies have found that improper lifestyle, stress, etc are increasing the mortality rates due to coronary heart disease among the young population in the UK, USA and Australia (Nemetz, Roger Ransom, 2008) (Ford Capewell, 2007). Therefore, the growing concern for this disease and its preventable yet common cause is the choice of topic for this report. Background and Epidemiology Cardiovascular diseases including coronary heart disease have been found to be an unbiased killer that can create havoc in any society irrespective of its economic, political, cultural, religious, regional or racial identity. Similarly, tobacco smoking (either active or passive) is known to be a major cause of many diseases including the coronary heart disease. Given the stressful lifestyle in today s world, many people take up smoking to tackle the stress levels and in the process get addicted. They not only harm themselves but also people around them. The region of Burnley in East Lancashire, is no exception to this trend. Being witness to many friends and family members taking up smoking in the name of relieving stress and then getting addicted and finally ending up suffering from diseases, especially coronary heart disease inspired the choice of topic for this report. There are several causes that can result in coronary heart disease. The NHS lists smoking as the major cause of the disease (NHS, 2009). The various other causes of coronary heart disease have been listed as high blood pressure, high level of cholesterol in blood, presence of thrombosis and / or diabetes unhealthy lifestyle with no regular exercise, obesity and a family history of angina and / or heart attack (which are hereditary) (Nemetz et al, 2008). The risk factors associated with coronary heart diseases which cannot be treated, modified or changed include age, gender and heredity (or race). Increasing age increases the risks of coronary heart disease and fatality from it. Men are found to be at a greater risk of suffering from coronary heart disease in comparison to women (Wells, 1999). Heredity of coronary disease or its causes such as diabetes, high blood pressure, and cholesterol are also known to create risks of coronary heart conditions. The causes such as smoking, high le vel of cholesterol in blood, high blood pressure, physical inactivity, being overweight and / or obesity and diabetes (diabetes mellitus) are some of the risk factors of coronary heart disease that can be modified, changed and controlled by taking medication and / or by adopting a healthy lifestyle. Other risk factors and causes of the disease include stress and alcohol addiction and can in certain circumstances prove to be fatal causes of the coronary heart disease (Ewles Simnet, 2003). Comparative data of the effects of coronary heart disease in different countries do not provide a very positive picture (see appendix 1). According to a World Health Organisation survey report, the mortality from cardiovascular diseases in 2002 for the developed nations like the United Kingdom and the United States was higher than many other developing nations like China, India, even Nigeria (WHO, 2002). It is clear from the data, that developing countries have a much higher mortality rate from cardiovascular and consequently coronary heart diseases in the developed countries like UK, USA, Germany; and an important fact to notice is that the death rate is higher in the European region in comparison to other regions of the world. This most probably can be attributed to the excessive use of tobacco, alcohol, improper lifestyle that increases stress levels, improper eating habits that leads to blood sugar and cholesterol in the blood. The tobacco usage in different countries around the world also points towards the grimness and enormity of the situation, through which one can appreciate the risk of tobacco causing further deaths due to coronary heart disease (WHO, 2008). The WHO report on tobacco consumption in different countries show that despite government initiatives and regulations, the tobacco consumption has mostly increased and has led to increased mortality especially in the age groups between 25-45 years. Though coronary heart disease is of global nature without any kind of boundary, various specific groups of people are in greater risk of having the disease in comparison to others. The affinity to having coronary heart disease is dependent on factors such as geography, heredity, age and gender. Men are at an increased risk of suffering from coronary heart conditions as compared to women (Wells, 1999). Increase in age increases the chances of suffering from coronary heart disease (DoH, 2004). Coronary heart conditions are also known to be prevalent among Mexican Americans, some Asian Americans, American Indians, and Native Hawaiians (American Heart Association, 2010). England is one of the most vulnerable nations in Europe when it comes to coronary heart diseases (NHS, 2009). Populations in developing and underdeveloped nations of the world too are at a higher risk of suffering from coronary heart disease and related fatalities (American Heart Association, 2010). Smokers, obese people and people with high blood cholesterol are also included in the high risk group for coronary heart disease. Female smokers are more susceptible to the disease especially with increased age since females are more susceptible to the dangers of smoking in comparison to men (WHO, 2002). With increased impact of aggressive and unhealthy lifestyle and stress, the young population across the developed nations of the world too are increasingly coming under the risk of coronary heart disease (NHS, 2008). Therefore, these risk factors result in the coronary heart disease taking on a pandemic nature if certain precautionary and preventive measures are not taken to control the risk factors that can be influenced. Strategies, Policies and Initiatives Given the growing concern about coronary heart diseases, deaths due to the disease and the impact on the younger population, government agencies around the world are taking steps to combat the growing menace. Non-governmental and private agencies too are joining the efforts to promote a healthy lifestyle and awareness about preventive techniques that can help to bring down the risks associated with the disease and the rising cases of fatalities. This section of the report looks at the strategies, agenda, policies, that are being undertaken at the local (NHS East Lancashire, 2010), national and global levels to combat coronary heart disease. Local Public Health In East Lancashire, several workshops and other programmes have been undertaken to increase awareness, educate and help the residents of the area give up smoking and adopt a healthy lifestyle that will help prevent and fight coronary heart disease. The MPs in the region are encouraging antismoking legislations and policies being adopted by the authorities. The NHS has introduced the concept of smoke free zones. The SMYL programme is promoting healthy lifestyle and eating habits (NHS East Lancashire, 2010). Another campaign called Could it be you was also started in 2008 to help people fight coronary heart disease and adopt healthy and preventive lifestyle (Chime Communications Plc, 2008). The authorities in East Lancashire have also collaborated with different agencies to start networks that can promote anti tobacco campaign and raise awareness on coronary heart disease (NHS Networks, 2010). This involvement of the government as well as non-government agencies in the area, one can b e hopeful that headway will be made into the matter. However, it is important that the public realise the criticality of the situation and take advantages of the programmes being undertaken to have a long, healthy and disease free life. Implications at the National Level The National Heart Forum (2006) indicated that heart diseases cost the UK around  £29 billion per year and was termed as economic burden . There are several programmes that have been taken up by the health care authorities and the government in collaboration with non-government agencies to promote anti smoking habits in the country. Several regional programmes such as Bolsover Teenage Smoking Programme, Corby Smoking Cessation Programme, Halton Smoke-Free Programme, London Borough of Tower Hamlets Tobacco Control Alliance, Pendle Smoke-free Council, Heartbeat Awards, the GO Smokefree Campaign, etc have been launched in an earnest to curb the growing effect of smoking in the country (IDeA, 2009). Several governmental legislations have also been put into place (IDeA, 2007). The Department of Health has also started programmes such as Start4Life, 5 A Day, National Support Teams and Let s Get Moving to promote healthy lifestyle that can help to prevent coronary heart disease (DoH, 201 0). Therefore the various government and nongovernment agencies in UK are making effort to control smoking habit and improve lifestyle of the citizens of the country thereby ensuring a brighter future free from smoking and coronary heart disease. Global Health The fight against smoking and coronary heart disease has taken enormous proportions with the growing realisation that these are two of the most important killers in the world today. Especially, the understanding that smoking causes diseases such as the coronary heart disease not only in the smoker but also in non-smokers who have been in the presence of smokers, has led major organisations and developed nations of the world to taking a stand against smoking. The Work with Heart project by WHO is helping to spread the message of preventive actions that can help in prohibiting coronary heart disease and other cardiovascular diseases (WHO, 2010a). WHO has also taken up research and global partnership initiatives to help the developing countries of the world fight cardiovascular diseases (WHO, 2010b). Furthermore, WHO has aligned with several countries in the world to promote regional activities under the global strategy to counter cardiovascular diseases which includes America, Eastern Mediterranean, Africa, South-East Asia, European region and Western Pacific (WHO, 2010c). To help fight the smoking addiction growing among countries, WHO has set up the Global Tobacco Surveillance System (GTSS) (WHO, 2010d) and is also collaborating with different international organisations such as the United Nations and the governments of various countries to help campaign against sale and use of tobacco among different nations (WHO, 2010e). Recommendations and Conclusion Upon analysing the current situation on a local, national and global basis, the following recommendations can be made: Initiatives to prevent coronary heart disease and promote anti smoking habits need to be undertaken at the grass root level, i.e. at local level. This will make the initiatives and campaigns more effective. The developing nations such as India, Brazil and China need to be targeted with confidence. Further researches into preventive and curative medicines and technologies for coronary heart diseases need to be promoted. Healthy lifestyle needs to be promoted at every level since preventive practices are more beneficial than curative ones. It is important to realise that despite several initiatives being taken by local, national and global agencies and governments, smoking trends are increasing around the world and has started to affect the young population. Coronary heart disease too has started to take its toll on the population around the world due to the hectic and unhealthy lifestyles that have come to permeate people s lives. It is highly essential that for the success of the initiatives and programmes, people must be involved in them and everyone across the globe has to realise that simple changes to their lifestyle, eating habits and anti smoking measures will help to fight and prevent coronary heart disease. The changes in lifestyle will also bring down coronary heart disease caused due to other factors such as stress, alcohol, blood sugar and cholesterol. To conclude, it can be stated that prevention is better than cure and quitting smoking and leading a healthy lifestyle can protect everyone from the silent killer, the coronary heart disease (Ewles Simnet, 2003). 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