The Current Consumption Of Nigeria Essay - 975 Words

Nigeria’s population of 170 million people may exceed 210 million by 2020 as reported by united nation, and there will be immerse rise in demand for fish protein which is expected to grow by another 700,000 metric tons over the same period making it a rise. Figures show that statistically Nigeria’s current fish consumption is 7.5 kilos per person against global fish consumption at 18.7 kilos per person, implying and meaning that the country’s current consumption shortfall per person is still large, at 11.2 kilo per person. Catfish usually the primary fish farmed in Nigeria, sells for about $2.50 per kilogram which is relatively high while imported fish species sell for sixty cents per kilogram quite low. The government is targeting for substitution of species like mackerel, herring, horse mackerel, croaker and blue whiting in the Nigerian industries while analysts are saying in the policy details are not available in suitable quantities unless imported. Analysts also said that, the quota regime will make inflation and increase in food occur, open up channels for profiteering by politically-connected importers, and will fuel smuggling and the corruption of port officials, as well as increase the risk of disease in domestic fish farming as pond are overtaxed. Reduction of only imports of species currently farmed in Nigeria should be advised to the government or considered, subsidizing fish eggs for aquaculture farmers, and establishment of fisheries development fund to helpShow MoreRelatedFirst World Health Assembly Case Study965 Words   |  4 Pagesnational authority and be rotating, large, clear, visible and no less than 30% of the principal display areas. The Draft Resolution in its current form sets extremely high standards which Nigeria as a lower-middle income country would find difficult to meet. Also, given the cultural connotations attached to the consumption of alcohol by the people of Nigeria, some of these standards, even if codified into national law, would be arduous to implement effectively. Given these concerns and constraintsRead MoreEssay on Hygeia Case Study735 Words   |  3 PagesSTATEMENT OF THE PROBLEM What can Hygeia International do to create new revenue streams to take advantage of opportunities in Nigeria? To determine whether to venture into poultry production, retain current business position, or to use poultry production as a sales promotion tool to increase profit E. STATEMENT OF THE OBJECTIVES * Nigeria Expansion†¨ * Mass production of poultry using technology * Two to three years recovery of capital F. AREAS OFRead MoreEcological Footprint Of Sea Food Consumption1350 Words   |  6 PagesECOLOGICAL FOOTPRINT OF SEA FOOD CONSUMPTION IN LAGOS Lagos is surrounded by water, Lagos Island is practically on the ocean and the availability of water has contributed to the growth of Lagos in ways like Tourism, Holidaying, Transportation and food. The Atlantic coastline of Lagos is estimated to be 180km long this is an addition to the estuaries, lagoons, creeks and tributaries of major rivers that constitute the resource base for the thriving fisheries industry that are four in number. The totalRead MoreHygeia International Case Analysis1470 Words   |  6 Pagesthe Problem: To determine whether to venture into poultry production, retain current business position, or to use poultry production as a sales promotion tool to increase profit Statement of the Objectives: * To determine the number of human resources needed for the company to be ready in venturing into poultry production in Nigeria in four weeks time * To analyze risks involved in poultry production in Nigeria in four weeks time * To determine historical data of sales growth withinRead MoreThe Effect of Foreign Trade on Tthe Nigerian Economy1273 Words   |  6 Pagescertain goods is on the increase, which gave rise to the concept of foreign trade†¦Ã¢â‚¬ ¦.. .Foreign trade exists alongside domestic trade, which has also undergone transformation from the old style of â€Å"trade by barter† to â€Å"business†. In the light of this, Nigeria as a nation participates in foreign trade. LITERATURE REVIEW Foreign trade as defined by Longe, (2008) is the buying and selling of goods and services beyond the geographical boundaries of a country or between one country and the other. ForeignRead Morefood consumption1486 Words   |  6 Pages1 PATTERN OF FAST FOODS CONSUMPTION AND CONTRIBUTION TO NUTRIENT INTAKE OF NIGERIAN UNIVERSITY STUDENTS BY *AFOLABI, W.A.O.1 , TOWOBOLA, S.K.1 , OGUNTONA, C.R.B.1 and OLAYIWOLA I.O1 *Corresponding Author: Dr. Afolabi Wasiu Akinloye Oyebisi E-mail: afolabiwao@yahoo.com Telephone: +234- 803-4750-655 1Department Of Nutrition and Dietetics, College Of Food Science and Human Ecology Federal University of Agriculture, PMB 2240, Abeokuta Ogun State, Nigeria ABSTRACT A cross-sectionalRead MoreFree Trade Agreement With Asian Countries1134 Words   |  5 Pages and buy a house and car, in short, live like an American at the expense of American’s. The American lifestyle is extremely wasteful and providing any country with large populations that dwarfs the United States is an incredibly bad idea. The current population of the world consumes the world’s renewable resources 15 percent faster than they can be replaced (Safina). The population of the world is expected to double in size by the end of this century requiring an additional 15 percent more ofRead MoreThe Danger Of An Americanized China1181 Words   |  5 Pageswould not only jeopardize America, but would corrupt all of Asia’s society. Reason being the American lifestyle is extremely wasteful and providing any country with large populations that dwarfs the United States is an incredibly bad idea. The current population of the world consumes the world’s renewable resources 15 percent faster than they can be replaced (Safina). The population of the world is expected to double in size by the end of this century requiring an additional 15 percent more ofRead MorePossible Success Of The New Global Panorama1721 Words   |  7 Pagesterms, if we compare Nigeria and Turkey GDPs, we see that in only eight years Nigeria has narrowed the gap between them. If we would continue the trajectory, both countries would converge and probably exchange their paths. It is possible because, according to the latest data in the World Bank, GDP annual growth averaged is bigger in Nigeria (6.3%) than in Turkey (2.9%), although Turkey has a higher GDP (see appendix D). Figure 2: Nigeria and Turkey’s GDPs (US current $) (Source: World BankRead MoreWhy We Need New Alternative For Oil While Considering The Expansion Of Human Population1486 Words   |  6 PagesIn everyday life, humans consume different types of energy rapidly and all people have to do is look outside their window. Once its discovery happens, its consumption is exponential where people use non-renewable resources for energy as if it is for their own survival. There are no concerns due to the fact these resources such as energy, creates several benefits to everyone. These non-renewable resources came to existence four billion years ago and it proves that it has been a useful tool for the

The Denial Of Health Care - 1775 Words

Over the course of time, there have been many debates dealing with religion and various laws. A concern that has arisen from these debates was the denial of health care for these religious families, and how it would impacts the children. There are many various opinions on this topic ranging from a strong belief in the healing powers of God to a strong stance that the refusal of health care results in child abuse. These self healing parents believe that medicine is not need to heal themselves or children. Instead, they believe that God is all they need to be healthy. However, should the religious belief of these parents give them the right to refuse health care for their family? While these parents should be allowed to express their†¦show more content†¦Her mother, who converted to Christian Science, had passed down the religion to her daughter, who is now a firm supporter for exemption from health care. However, an opposing view from Kristen A. Feemster, â€Å"‘Parent s may be free to become martyrs themselves, but it does not follow they are free †¦ to make martyrs of their children,’ the Supreme Court ruled in 1944.† This can be seen in Howell’s example of her mother’s miracle and her new passed on religion to her children. While it was not forced upon Howell to believe in Christian Science, her mother passed down her mindset of miracles being able to happen if she prayed for God’s help. These parents are able to believe in various aspects in religion; however, this does not mean they should strongly enforce that their children to be well versed in their parents’ beliefs when they have so little knowledge about their parent’s religious beliefs and the rest of the world’s beliefs. While I believe these parents have the absolute right to pass down values to their children, they should also introduce different views to their children so that they would be able to make a more educated decision to what will best fit their life. However, at this moment, these parents are instilling these values of denying healthcare and not teaching their children what is health care, why others may have healthcare and why their family

Jack Becomes More Violent - Free Essay Example

Sample details Pages: 4 Words: 1178 Downloads: 8 Date added: 2019/04/04 Category Literature Essay Level High school Tags: Lord of The Flies Essay Did you like this example? Maybe there is a beast maybe its only us'(Golding 82). William Golding writes its only us as he believes that every man has a darker side, an inner beast that is proven inescapable by moral depravity. Throughout Lord of the flies, the young British boys stranded on an island will attempt to suppress mens darker side by governing themselves, nonetheless; their evil instincts will eventually present itself causing division among the boys. Ralph, the oldest of the group, will strive to keep the boys civilized through rules and order while Jack tries to cause chaos and bring out the savagery of the boys. Ultimately, William Golding uses Jacks actions and the symbolism of the spear to prove that the proper and civilized behaviour will fade away and mans evil instincts will take over without the presence of civilization. Don’t waste time! Our writers will create an original "Jack Becomes More Violent" essay for you Create order Golding reveals in the absence of civilization men will resort to their primitive evil instincts through the progression of Jacks action in the novel. Days after the boys plane crashed, Jack and his hunters decide to hunt for pigs, instead of keeping the fire going which cause them to miss an opportunity of getting rescued. I cut the pigs throat, said Jack, proudly (Golding 69). Jack who was overjoyed by the fact that he killed a pig announced his accomplishment to the boys. Being separated by civilization, Jack takes advantage of the freedom and begins to reveal his inner evilness through killing another creature. Golding uses the word proudly to reveal the darker side of Jack as isnt ashamed of what he has done, yet feels the joy and excitement when slitting a pigs throat. Moreover, Jack becomes more violent as the book progresses. When Ralph successfully wounded a boar by the sea, the boys celebrated their excitement by mocking the pig hunt as Robert pretends to be the pig. All at once, Robert was screaming and struggling with the strength of frenzy. Jack had him by the hair and was brandishing his knife (Golding 114). Robert begins to yell asking for the boys to stop since they became overly excited and violent; Jack pulled Roberts hair and waved his knife in the air. Jacks actions of pulling Roberts hair demonstrates his violent instincts as he not only injures the pigs but also hurts one of his people; furthermore, as there are no adults and plenty of freedom on the island, he grows wild and careless leading him to brandish his knife in the moment of excitement. Golding uses Jacks behaviour to reveal that without civilization where there are rules and order, man will resort to their primitive instincts causing a frenzy among the boys and Jack brandishing his knife. Lastly, after Jacks tribe caused Piggy fell off the cliff and cracked open his head, Jack felt powerful and in control. Viciously, with full intention, he hurled his spear at Ralph. The point tore the skin and flesh over Ralphs ribs, then sheared off and fell in the water (181). Jack aimed for Ralph and aggressively threw his spear; the sharpened end ripped through the skin and flesh of his ribs and then fell in the water. Jacks ambition and evilness grew the longer he was separated from society; he becomes vicious as he hurled his spear at Ralph. Golding demonstrates that man resort on the primitive evil instincts when he describes Jack throwing the spear at Ralph viciously, with full intention. Golding uses the symbolism of the spear to demonstrate that in the absence of civilization, mens unrestrained barbarity will reveal itself due to their primitive instincts. When Jack and the boys decide to go hunting in the forest, they hide behind the scattered trees waiting for the pigs to get closer to attack. The drove of pigs started up; and at a range of only ten yards the wooden spears with fire-hardened points flew toward the chosen pig. One piglet, with a demented shriek, rushed into the sea trailing Rogers spear behind it. The sow gave a gasping squeal and staggered up, with two spears sticking in her fat flank (Golding 134). As the pigs get closer, the hunters come out behind the trees and throw their sharpened spears towards one pig just ten yards away; one piglet who is terrified cries out while the sow squeals as it got struck by two spears. The spear symbolises violence and savagery as it is a weapon to kill and hurt; the words fire-hardened points describes the sharpness of the spear indicating the damage it can cause to another creature. The boys use of the spear causing the pigs to shriek and squeal reveals that without rules and order to suppress mens darker side, their evilness will lead them to destructive actions. Again, when Jack and Roger hunt for more pigs, they stab and wound the sow with their spear. The spear moved forward inch by inch and the terrified squealing became a high pitched scream (Golding 135). Jack and Roger throw their spear towards the sow who is frightened; when the spear hits the sow, its squealing changed to screams of pain. The evilness and violence that the spear represent are presented when Golding describes the pigs terrified squealing becoming a high pitched scream; by hunting with the spears, it is like using evilness to harm and kill. The pain that the spears caused on the pigs reflect on the evilness of the boys and how they are becoming unruly. Towards the end of the novel where Jack and Ralph split up into two groups, Jacks tribe purposely injured Ralph with a spear. The bruised flesh was inches in diameter over his right ribs, with a swollen and bloody scar where the spear had hit him (Golding 183). Ralphs right ribs were swollen and bruised as the spear cut through his skin and left him a big bloody scar. The violence and savagery the spear symbolises grow from injuring another pig to now Ralph; the damage that the spear caused Ralph reveals that the boys have become more vicious as they live without civilization. The evil instincts within the boys are now coming through in the absence of rules and order. Through Jacks actions and the symbolism of the spear, William Golding proved that without civilization, man will resort to his primitive and oftentimes evil instincts. Through the novel, Golding uses Jacks action and the symbolism of the spear multiple times to show the progression on how evilness can come out of men when removed from society. As there are no rules and order the boys have to follow, the boys slowly realised that they have plenty of freedom. Their evil instincts caused them to make violent decisions and caused them to end up killing one and another. The message of the book is to address the importance of rules and order as they help us be civilized and think logically. Without it, savagery can appear which lead to chaos and division. Lack of order and civilization will allow the savage beast inside all human to reveal itself and cause people to become vicious.

Cold War Research Paper - 1391 Words

Cold War Research Paper The Cold War was fought between the United States of America and the Soviet Union. The war was a battle to be the most powerful country in the world. Although the Cold War was not a violent one it affected many other countries besides the United States and the Soviet Union. Most of the battles were races to get the achieve technology. South Korea was deeply affected by the Cold War; â€Å"Letter to General-Lieutenant Hodge on Northern Korea Providing Electricity to Southern Korea† proves that South Korea’s debt to North Korea was directly associated with the Cold War. North Korea was also very much affected by the Cold War; â€Å"Soviet Report on Communists in Korea, 1945† validates the fact that the North Korean†¦show more content†¦With the creation of a popular democratic front, KIM IL SUNG will be a suitable candidate to head it† (Report on Communists in Korea). If it weren’t for the Soviets, there would be les s separation and the North and South Korean governments would be completely different. The author refers to the mass separation between the two parties but doesn’t really pay any attention to it, â€Å"In South Korea, besides the Communist Party, the strongest party is the Democratic Party, which represents the interests of the big landowners and capitalists. The party numbers about 10,000 and is headed by Song Jin-u. The party openly engages in pro-imperialist and anti-Communist propaganda†(Report on Communists in Korea). The Cold War affected North Korea in ways other than politically, also. The National Security Report, NSC 8/2 affected the North Koreans intellectually. Henry A Kissinger, the Assistant to the President of the United States, wrote this report. Kissinger wrote this on March 22, 1949. 1949 was after the Marshall Plan was announced. Kissinger wrote this to the President of the United States of America. Kissinger wrote the report to discuss the issues in Korea. Kissinger is trying to get across that things are very tense between the Communists and Democrats in Korea. These conflicts eventually led to the Korean War and conflicts that continue to this day. The Cold War affected the North Korean’s Intellectually. If it were notShow MoreRelatedCold War Research Paper1313 Words   |  6 PagesU.S. International Relations U.S. actions throughout and around the war will have lasting effects both during the conflict and afterward. How President Obama chose to work with allies and against enemies will set the playing field for the new administration. Russia Two of President Obama’s goals in Syria included seeing Assad relinquish and transition power to a new leader and ending al Qaeda and ISIS’s expansion in the region. Both Europe and the U.S. have been victims of acts of terror sponsoredRead MoreThe War Of The Cold War961 Words   |  4 Pages1945, beginning year of the Cold War. The development of cold war just started after the end of world War ||. The cold war was the result of conflict between two powerful country Soviet Union and United State. The war was regarding to the lead the world after the World War ||. The Soviet Union wanted to emerge its power to the world and so do the United States too. The research paper mainly focused on various reasons of opposition of two great power of the world Soviets and United States of AmericaRead MoreU.s. Foreign Policy Policies Essay1312 Words   |  6 Pageseffects and changes of endogenous inside the government of the United States. Outstanding assertions like the policie s of Monroe, intercontinental encounters such as the Second World War, War of the Spanish and Americans, and the cold war and also conflicts that were termed as local including the Korean War and the Vietnam War considerably shaped the American foreign policy (Kissinger et al., 1969). The recent occurrences such as the 11th September 2001, epitomized the important exogenous watershed whichRead MoreAmerican Foreign Policy During The United States Essay1315 Words   |  6 Pageseffects and changes of endogenous inside the government of the United States. Outstanding assertions like the policies of Monroe, intercontinental encounters such as the Second World War, War of the Spanish and Americans, and the cold war and also conflicts that were termed as local including the Korean War and the Vietnam War considerably shaped the American foreign policy (Kissinger et al., 1969). The recent occurrences such as the 11th September 2001, epitomized the important exogenous watershed whichRead MorePol 300 Assignment 2: Current Events and U.S. Diplomacy705 Words   |  3 Pagescy/ This paper will be a revised and expanded version of the first research paper. Based on your instructor’s feedback, you will first revise the first paper. Write three-to-four (3-4) new pages that address the following: Define presidential doctrine and summarize the regional or global events during the Cold War leading up to the formation of the presidential doctrine you wrote about in Assignment 1. Select one country you wrote about in Assignment 1 and describe the Cold War relationshipRead MoreRichard Byrd s The Cold War1340 Words   |  6 PagesThe Cold War, spanning almost half a century, was a conflict that accelerated the production of nuclear weapons and forced the United States and the other belligerent, the Soviet Union, to make scientific advances at a rate unseen in any other time in human history. The Cold War Comes to Main Street: America in 1950, written by Lisle A. Rose, thoroughly examines the year 1950 in the United States and the effect that the Cold War had on the American populous. Rose examines communism and the militaryRead MoreProspectus Example1677 Words   |  7 Pages 2010 Introduction As a young child, I remember living in New York during the latter part of the Cold War years. In school, we had â€Å"bomb drills† in which time we got under our desks and took cover in case of a bomb or missile hitting the city. The apartment building that I lived in had a â€Å"fallout shelter† downstairs underneath the building to house survivors of nuclear war and spare them the effects of radioactivity. In my pre college studies, I didn’t learn much about the politicsRead MorePol 300 Assignment 1: the Cold War and U.S. Diplomacy638 Words   |  3 PagesThe Cold War and U.S. Diplomacy Click Link Below To Buy: http://hwcampus.com/shop/pol-300-assignment-1-the-cold-war-and-u-s-diplomacy/ Assignment 1: The Cold War and U.S. Diplomacy Due Week 5 and worth 135 points Select a president from the table, â€Å"Presidents and Their ‘Doctrines,’† in Roskin, Chapter 4. Then write a 3-5 page paper on the doctrine that president used according to Roskin. Your research must include at least four (4) credible sources, apart from your textbook. Your paper mustRead MorePol 300 Week 5 Assignment 1 New Strayer1086 Words   |  5 Pagesat: SUPPORT@ACTIVITYMODE.COM POL 300 WEEK 5 ASSIGNMENT 1 NEW STRAYER POL/300 Assignment 1 – The Cold War and U.S. Diplomacy Select a president from the table, â€Å"Presidents and Their ‘ Doctrines,’† in Roskin, Chapter 4. Then write a 3-5 page paper on the doctrine that president used according to Roskin. Your research must include at least four (4) credible sources, apart from your textbook. Your paper must address the following: 1.Summarize a situation that required U.S. diplomatic efforts duringRead MoreUS and the Cold War Era1364 Words   |  6 PagesWhile the U.S. maintained a relatively confusing agenda regarding foreign policies during the Cold War era, its attitudes are clearer in the present as globalization has strengthened connections between all international actors and made it more difficult for some to focus on maintaining hostile outlooks. The U.S. has had a long history with Syria and Israel, as the superpower has struggled to keep the two countries from abusing each-other and has, at times, provided the latter with significant financial

Medical expenses †deductibility in personal income taxation Free Essays

Federal Income tax code specifies the generally deductible expenses in the personal taxation of an individual which include medical expenses, certain taxes, mortgage interest, investment interest and charitable contributions. These deductions mentioned in the chapter are known as itemized deductions. It has to be noted that any expenditures not specifically allowed as itemized deductions are not allowable against the personal income subject to tax. We will write a custom essay sample on Medical expenses – deductibility in personal income taxation or any similar topic only for you Order Now Medical expenses paid out by the taxable individual on himself, spouse and dependents are allowed as an itemized deduction. The additional points to be noted are that the deduction is allowed only to the extent to which the medical expenses are not reimbursed and the deduction is limited to 7.5% of the taxpayers Adjusted Gross Income. 1.0   DEFINITION OF MEDICAL EXPENSES The definition of medical expenses is very broad to cover not only the expenses incurred for the diagnosis, cure, mitigation, treatment, or prevention of the disease but also covers expenses incurred for preventive health cover and costs of periodic physical and dental examinations of the taxpayer. The important point here is that such deductions are allowed even when the taxpayer is in good health. Hence, such medical expenses incurred for the treatment of diseases affecting any structure or function of the body are termed as medical expenses for the purpose of assessing the income for tax purposes. 2.0   COSMETIC SURGERY-DEDUCTIBILITY Expenses incurred for Cosmetic Surgery are deductible when the surgery is necessary to ameliorate a deformity arising from a congenial abnormality or a personal injury or A disfiguring disease. Any medical expenses incurred on cosmetic surgery for purposes other than those which are unnecessary are not deductible. For example, fees paid to a cosmetic surgeon for a face lift of a person of 75 years age to improve his appearance is unnecessary and hence not deductible. But the cost of restoring the face by cosmetic surgery, which is disfigured in an accident, is deductible. 3.0   DEDUCTIBILITY OF CERTAIN OTHER EXPENSES 4.1 COSTS INCURRED IN A NURSING HOME/HOME FOR AGED When a person is admitted in a nursing home or home for the aged primarily to get medical care, then the expenses incurred for the nursing home expenses including meals and lodging are allowable as a deduction. However if the primary concern for being admitted to the nursing home or the home for aged is personal, only the expenses paid for medical or cursing is deductible, whereas, costs of lodging and meals are not deductible. 4.2 TUITION EXPENSES When a dependent is sent to a school having special resources for alleviating the infirmities caused by mental or physical disability, the tuition expenses paid to the school is an allowable deduction. In such cases, the cost of meals and lodging in addition to the tuition fees is allowable. 4.3 MEDICAL EXPENSES INCURRED FOR SPOUSE AND DEPENDENTS A taxpayer is entitled to claim the deduction in his adjusted gross income of the medical expenses incurred by him on his/her spouse and for a person who is dependent on him/her at the time such expenses were incurred. Again the dependency is to be determined on the basis of certain criteria as spelt out in the Act and the schedules. 4.4 EXPENSES INCURRED ON TRANSPORTATION, MEALS AND LODGING FOR MEDICAL TREATMENT Transportation costs like bus, taxi, train or plane fare, charges for ambulance services and out of pocket expenses for the use of an automobile for commuting to and from a point of treatment for medical care are deductible. The taxpayer is entitled to choose either a mileage allowance or actual out-of-pocket automobile expenses. Deduction is allowed for the related parking fees and toll charges, whereas the cost of meals, en route are not allowed as a deduction. Similarly the cost of transportation of a parent accompanying a sick child or a nurse or other attendant accompanying a person who is traveling to get medical care is allowable, provided it is so that the patient can not travel alone and needs an aid to accompany during the journey. The Lodging expenses which are incurred essentially for medical care, when the medical care is provided by a doctor in a licensed hospital or clinic are allowed as deduction. No lavish or extravagant lodging expenses involving significant element of personal pleasure recreation or vacation in the travel away from home is allowed as deduction. The limit for such lodging expenses eligible for deduction is $50 per night for the patient as well as the person who must accompany the patient. 4.5 ALLOWABILITY MEDICAL INSURANCE PREMIUMS AS DEDUCTION The maximum limit of 7.5 % of the adjusted gross income of the taxpayer allowable as deduction include the medical insurance premiums, irrespective of the fact that such premiums are paid under a group or individual plan. When the medical insurance premium is paid by the employer such premium is not included in the income of the taxpayer and it cannot be included in the employee’s medical expense either. Insurance premiums paid by a self employed person are allowed as a business income. The premium paid for the spouse and dependents also qualify for deduction. Premiums paid by companies on their employees health care is allowed as business expenditure for the companies concerned. 4.0   DEDCUTION OF CAPITAL EXPENDITURES INCURRED FOR MEDICAL PURPOSES When swimming is a part of a medical treatment and there is no availability of a neighborhood pool then the capital expenses incurred on constructing such pool will become eligible for deduction. Similarly a Window Air-conditioner which is not permanent in nature, dust elimination system, elevators and a room built to house an iron lung are some of the examples of allowable capital expenditure. The basic criteria in determining the allowability of such expenditure is that they are required as medical necessity upon the advice of a doctor or physician, the facility is used primarily by the patient alone and the expenditure is reasonable. Similarly expenditure like constructing entrance and exit ramps to the residence widening hallways and doorways to accommodate wheelchair, installing support bars and railings in bathrooms and other living rooms and adjusting any electrical outlets or fixtures offer themselves eligible for deduction provided that the expenditure is incurred to enable a physically handicapped individual live independently and productively. If a capital expenditure is allowed as a medical expense, then the allowable cost is deductible in the year incurred. All these expenses are allowed subject to the overall ceiling of 7.5% of the adjusted gross income. 5.0   DEDUCTION ARE ALLOWED ON A CASH BASIS Whatever be the method of accounting adopted by the individual, the medical expenses are deductible on a cash basis. This means that the are deductible only in the year in which they are paid with an exception in the case of deceased person, when the expenses are paid within a year of death then the expenses would be deemed to have paid at the time when they are incurred. Deduction is not allowed currently for any medical expenses that is going to be incurred in the future, subject of course to the exception that the taxpayer has an obligation to pay the fees in advance under the policy of the physician or the institution furnishing the medical care.                                                          Works Cited          â€Å"Hoffman, Smith, Wills – Individual income taxes 2007 Chapter 10 pp 10-2 to 10-8 West Federal Taxation (Thomson)          How to cite Medical expenses – deductibility in personal income taxation, Essay examples

On Online Music Piracy and Purchasing Habits free essay sample

Study on online music piracy and purchasing habits 13 November 2009 the There has been high-profile debate in the media about whether file-sharing has a positive or negative impact on music sales. The study below, which is original text from Jupiter Research, analyses in more detail the different spend of file-sharers, digital and physical music purchasers. Analysis Of The European Online Music Market Development And Assessment of Future Opportunities Music Sharers Are Less Likely To Buy MusicBecause CDC still dominate music buying behavior, music buyers are far more Likely to buy CDC than they are any form of digital music product. Converting these physical-format buyers into digital buyers rather than Just losing them as paying customers will be key. The majority of music sharers do not buy music, and they are nearly half as likely as music buyers to buy CDC In a high-street shop or from an online store. Indeed, the majority of music sharers are freeloaders who show little willingness or ability to pay for music. We will write a custom essay sample on On Online Music Piracy and Purchasing Habits or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page These will be key targets for ad-supported free USIA services and subsidized feels like free offerings. However, a third of digital music buyers also share music files, twice the rate for all Internet users. Because of this factor, music sharers are more likely to buy digital music than Internet users. Although it is possible that file-sharing functions as some sort of discovery tool for those digital music buyers that also file-share, it is reasonable to assume that their spend would be higher If they were not file-sharing.