Vaccinations for Young Children - 776 Words

Throughout history people have seen many public health innovations. Numerous advancements were made between 2001 and 2010. These advancements include â€Å"tobacco control, motor vehicle safety, public health preparedness and response, and occupational safety.† (Ten Great Public Health Achievements --- United States, 2001—2010) One of the most important innovations was vaccine preventable diseases. Many people believe that it is right for the government to necessitate children to be vaccinated. Others think it is wrong and that the parents should decide what is best for their children’s health. It is beneficial for the United States government to require young children in the United States to get vaccinations including hepatitis A and B,†¦show more content†¦Know the Risks and Failures.) But there are symptoms that a parent should watch for and identify to help the child. Also, the chance of a young person actually â€Å"having a severe reaction is on e in a million.† (Why Vaccinate.) â€Å"93.4% of parents will or already have fully vaccinated their children.† (Why Vaccinate.) â€Å"Most health insurance plans cover the cost of vaccines.† (How to Pay.) Though if a person does not have health insurance â€Å"The Vaccines For Children (VFC) program is a federally funded program that provides vaccines at no cost to children who might not otherwise be vaccinated because of inability to pay.† (Centers for Disease Control and Prevention.) â€Å"According to the Centers for Disease Control and Prevention, every $1 spent on vaccination saves the public $6.30 in medical costs that would result from having to treat unvaccinated diseased individuals.† (ProCon.org.) â€Å"Vaccines are promoted primarily to generate profits for manufacturers and financial donations for medical organizations that endorse vaccines.† (ProCon.org.) In America, people have the right to practice any religion. Sometimes ther e are religious beliefs that interfere with what the government wants people to do. If parents do not want their children to have shots because it is against their religion or philosophical reason, there are many states in the U.S. that excuse them from having to get their children vaccinated. â€Å"All 50 states issue medical exemptions, 48 statesShow MoreRelatedVaccination Shots Is Too More Expensive Than Just Money837 Words   |  4 PagesVaccination shots occurs for only a short and quick time. That does not cost much out of pocket. Most health insurances cover the cost of all the necessary vaccine shots required for children to attend school. However, the cost of refusing vaccinations is far more expensive than just money. The refusal of vaccinations also cost a heart wrenching sight of watching your child go through agonizing pain. Vaccinations protect children from painful, life-threatening diseases like the whooping cough. Read MoreVaccines And Immunizations On Children A nd Their Development952 Words   |  4 Pagesâ€Å"Vaccines are harmful to children they cause Autism, allergies, and death.† We have all heard someone say gruesome things about Vaccines and Immunizations, but what is the truth? In my research I have found that vaccines and immunizations can cause harmful effects on children and their development, but I have also gathered that they can cause a safer environment. Immunizations and vaccines are two different things, which is very misunderstood making parents stop vaccinations and immunizations to theirRead MoreVaccinations, Do They Protect Or Are They Harmful?904 Words   |  4 PagesTo Vaccinate, or not to Vaccinate Vaccinations, do they protect or are they harmful? This is a question that every parent ponders when it is time to inject their children with medicines. Since vaccinations first began being administered in 1800s there have been those who protest them and those who stand behind them. It is a parents choice to have their children vaccinated or to opt out of vaccinations. A vaccine or immunization is a dose administered by either injection, orally or sometimes nasallyRead MoreVaccines Are Not Only Safe881 Words   |  4 Pages On the side of defending vaccinations, many people, as well as myself, stand firm in our beliefs, that vaccinations are good. The fact of the matter is there wouldn’t be such thing as vaccinations if they didn’t work. I believe a lot of the troubles come from the Autism scare, which I do understand is a frightening thought for a lot of parents, but with countless studies conducted and all pointing to a negative correlation of the two, I think its time to stop using that as an excuse, with StevenRead MorePromoting A Child s Safety Is The Main Goal Of Any Parent1250 Words   |  5 Pagesmain goal of any parent. Having children become vaccinated can allow the child to be protected from many common illnesses. Common vaccinations that most children are able to get at a young age can help cure problems that occur both early on and later in life. With these vaccinations, science has come great ways to keeping children safe and happy. Although there are risks for children who are receiving them, having a child vaccinated is the best way to keep children from becoming very ill. Many commonRead MoreAbove are a list of vaccinations that â€Å"must† be administered before entrance into a public school1500 Words   |  6 Pagesare a list of vaccinations that â€Å"must† be administered before entrance into a public school in Ohio. However, the administration of these vaccinations can easily be stopped if a parent/guardians religious, or moral views contradict their child receiving the vaccination. When new mother Chelsea Crawford was asked how she would feel if her son was in class with an unvaccinated child she explained she would be nervous. She would be nervous not only for her child but all the children and their familiesRead MoreThe Importance of Vaccinations for Childrens Health821 Words   |  3 PagesWhy do we have vaccinations? Is it so that vaccinations help people not get diseases and can help people get over what they have? Vaccinations are a good thing to have so that it helps to stop a virus and not get other people around you sick. Many people believe that vaccinations are good things to get. Vaccinations can save your children’s life because of all the advantages in medical science. Children all over the world can or could have been protected by many diseases and cure the diseases.Read MoreVaccines And Its Effects On Children1400 Words   |  6 PagesVaccines have changed the life of children with making some illnesses obsolete. The majority of parents are making sure that their children get vaccinated against potentially serious diseases. The parents that get their children vaccinated are trying to prevent the reoccurrence of these deadly illnesses. The problem arises when you have these children that have not been vaccinated around children not of age to get the vaccine for a particular disease. The older children get the disease and give it toRead MoreEssay on Vaccines: The Best Choice for Our Children?1165 Words   |  5 Pagespart in the recommended vaccination schedule for their children. Many parents worry about what they do not know about the vaccine s. This can include concepts such as what is in the vaccine and how the vaccines themselves, or giving multiple vaccines within a short span of time, affects their children. How combination vaccines such as DTAP and MMRV affect their children’s immune systems or other body systems could be another worry of parents. Today, newborns and young children are routinely vaccinatedRead MoreImportance Of Immunisations And Vaccination833 Words   |  4 PagesImmunisations and vaccinations are cautionary practises that uses the body’s natural defence mechanism, also known as the immune response to become immune to various diseases and infections. A vaccination is just receiving a vaccine, whereas an immunisation is receiving a vaccine but also becoming immune to the disease by being vaccinated. The way this is done is by injecting a patient with a small / diluted or weakened dose of the disease or virus. The dose is small and weak enough to allow the

The Causes Of Drug Addiction - 979 Words

The causes of drug addiction What makes a person addicted to drugs? Most people know the bad things that will happen to drug users: they become addicted. Curiosity is the first major cause that leads to drug addiction throughout the nation. The second cause is the desire to escape from reality through drugs and can lead the user to become addicted. Lastly, the everyday environment around the individual can push him or her to become addicted to drugs. Drug addiction is a serious problem that are caused by curiosity, escapement from reality, and the environment around us. The first cause is simple curiosity. The metaphor curiosity killed the cat is true when it comes to drug addiction. Many individuals have heard about drugs, and they are curious to experience them for themselves because of hearing about what affects that the drug can bring to them. These people have heard that drugs can be fun, or make a person feel and act different. They have seen, for example, their friends or fami ly members behave differently while on drugs, and they want to see how it really feels for themselves. The moment when a first time drug user uses a drug, most likely they will become addicted to the substance and will do whatever is necessary to feed the addiction because of curiosity. Individuals who are already addicted to the first drug they experimented with will then begin to experiment with using other diverse drugs depending on what they have heard about them. People ofShow MoreRelatedThe Causes of Drug Addiction1430 Words   |  6 PagesThe Causes of Drug Addiction What causes a man to risk losing his family or worse his freedom for the ability to get high? What causes a parent to risk not only their own health by smoking but also the health of their children? The answer is addiction. Alan I. Leshner, PhD states that the â€Å"essence of addiction [is an] uncontrollable, compulsive drug seeking and use, even in the face of negative health and social consequences.† He goes on to say, â€Å"This is the crux of how many professional organizationsRead MoreThe Causes Of Drug Addiction895 Words   |  4 PagesThe causes of drug addiction Frank Zappa once said â€Å"A drug is neither moral nor immoral -- it s a chemical compound. The compound itself is not a menace to society until a human being treats it as if consumption bestowed a temporary license to act like an asshole.† What causes people to be addicted to drugs? Most people know the bad things that will happen to drug users: they become addicted. Curiosity is the first major cause that leads to drug addiction throughout the nation. The secondRead MoreCauses Of Drug Addiction836 Words   |  4 PagesDrug addiction continues to be a major social problem in any country. Despite all efforts of trying to control the manufacturing and trading of these illicit substances, drug traders still somehow find a way to continuously distribute these drugs around and destroy thousands of lives through various clandestine laboratories that have sprouted from different parts of the world. More than seeing the amount of money being spent on something as unnecessary as taking illegal substances is how it hasRead MoreCauses And Effect Of Drug Addiction1227 Words   |  5 Pages Causes of Drug Abuse Relapse Ahmad Al-Nassr Introduction Drug abuse is a developed psychic and physical interaction between a living organism and a drug whether an animal or a human being. It is characterized by behavior that includes compulsion to take drugs in order to experience the psychic effect. Sometime it is to avoid the discomfort of the absence of the drug in the body system. Drug addiction causes intolerance so that drug addict can be dependent on drugs more than one drug (GenevaRead MoreAddiction : A Familiar Term For Most Of The World1603 Words   |  7 PagesBehavior Dr. Kelly Bordner April 26, 2015 Addiction Addiction is a familiar term for most of the world. By its simplest definition, addiction is habitual drug use that causes negative effects on the user’s health and social life despite efforts to stop using (Pinel, J.P. 2013). Drugs have been a part of human society for thousands of years. The quest to alter one’s consciousness is not a new one. Millions of people worldwide suffer from various forms of drug addiction. Yet for such a common affliction,Read MoreEffects Of Drug Addiction On Children1450 Words   |  6 PagesEffects of Drug Addiction Drug addiction is caused when chemicals from drugs are released into the brain and cause one to become dependant on a drug or substance, which ultimately becomes a new way of life. Drug addiction is bad because it causes negative health effects such as brain damage, emotional stress, and could possibly cause one to overdose resulting in death. In addition, drug consumption is bad for one’s social life because it is a way of fitting in and giving into peer pressure. FurthermoreRead MoreGambling Essay1227 Words   |  5 Pagesvarious addictions in the world today such as, drug, alcohol, sex, eating, or gambling addictions. One might ask the question, is one addiction more serious than another or are all addictions equally destructive? In particular, is an addiction such as gambling as serious as an addiction to drugs or alcohol? Research suggests a gambling addiction is less severe than a drug or alcohol addiction because drug or alcohol addictions are psychological and phys ical, can cause other addictions, can resultRead MoreEssay On The Effects Of Drugs739 Words   |  3 Pagesof things that can harm your body. A major one is drug. Not only does drugs harm your body, but also effect your behavior and people around you. Drugs come in many forms, from drinking to smoking. â€Å"Tobacco is one of the world most used drug, and it’s responsible for an estimated 5 million deaths worldwide each year† (Addiction and Health). Abusing drugs can cause mental, health problems, and also effect the people around you. The use of drugs cause people to experience mental issues such as behaviorRead MoreAlcohol And Drug Addiction Among People Of Different Ages861 Words   |  4 PagesAlcohol and drug addiction are two important topics in today’s society. Alcohol and drug addiction affects people of different ages with different backgrounds and ethnicities. There are many researches and studies regarding underlying reasons and roots of these issues. Just as many other addictions, these addictions have psychological, biological, and sociological roots to it. This paper will discuss research findings regarding the main points, roots and underlying reasons of alcohol and drug addictionRead MoreInformative Speech Outline on Addiction to Prescription Drugs799 Words   |  4 PagesInformative Speech – Topical Orientation General purpose: Addiction to prescription drugs Specific purpose: To inform my audience about the growing problem of prescription drug abuse, some common drugs that cause abuse, and their effects and some common treatments. Pattern: People living in today’s society must be aware about the dangers that prescription Drugs can cause them, as well as the people around them. Introduction: * Attention : Is it possible

Climate Change in Vietnam Free Essays

HCM CITY UNIVERSITY OF TECHNOLOGY (HUTECH) FACULTY OF ENVIRONMENT BIOTECHNOLOGY HUMAN AND ENVIRONMENT CLIMATE CHANGE CONTENTS I. CLIMATE CHANGE I. 1. We will write a custom essay sample on Climate Change in Vietnam or any similar topic only for you Order Now Greenhouse gas emission I. 2. Manifestation of climate change in Vietnam II. IMPACT OF CLIMATE CHANGE ON THE ENVIRONMENT AND SOCIO-ECONOMY II. 1. Impacts on ecosystems II. 2. Impacts on the economy II. 2. 1. Impacts on agriculture and aquaculture II. 2. 2. Impacts on the energy sector II. 3. Impacts on other economic sectors II. 4. Impacts on society I. CLIMATE CHANGE: I. 1. Greenhouse gas emission: Greenhouse gas emission (CO2, CH4, N2O) has continuously increased globally since the industrial revolution, especially due to human’s activities including the exploitation of fossils for industrial and agricultural production and transportation. Greenhouse gas accumulated over an extended period causes a greenhouse effect, which raises the global temperature. The level of greenhouse gas per person in Vietnam is lower than the world’s average level (Table 1. ), but Vietnam is one of the countries that is most affected by climate change. Table 1. 1. Estimated greenhouse gas emmission level per person Unit:  Tons  of  CO2  equivalent/person | Year 2004| Year 2010| America *| 20| 21,6| Europe *| 11| 11| The world’s average *| 5| | China *| 4| | Vietnam **| 1,5| 1,6| Source:  (*)  Climate  Change  101:  Understanding  and  Responding to  Global  Climate  Change,  2007 (**)  Estimation  in  Vietnam  Initia l  National  Communication  Ã¢â‚¬â€œÃ‚  Under  the United  Nations  Framework  Convention  on  Climate  change,  MoNRE,  2003 Vietnam conducted a greenhouse gas emission inventory in 1993 (The first national inventory notice, 2004), in 1998 (Greenhouse gas emmision inventory report, 2008) and in 2000 (The second national notice, 2010). The inventory result showed that the total greenhouse gas emission in 2000 was 150. 9 million tons of eq. CO2. The emission structure has changed however compared to the previous years. The proportion of emission compared to the total figure has increased in the sectors of waste, energy and industrial processes (Diagram 1. ). Diagram 1. 1. The evolution of GHG emission of each sector in 1993,1998,2000 The inventory result in 2000 showed that agriculture was the biggest source of emission with 65 million tons of eq. CO2 (accounting for 43. 1%), which was followed by the energy sector (35%). But the agricultural emission proportion compared to the total emission reduced against the previous 2 inventories. GHG emission inventory research in sectors showed that only forestry and land use restructuring were able to absorb and reduce CO2. CO2 absorption by the forests and other kinds of land coverage was 75. 74 million tons of eq. CO2, and by soil 90. 85 million tons of eq. CO2. Totally, GHG emission from agriculture and land use restructuring was 15. 1 million tons, accounting for 10% of the total emission. There is much scientific evidence showing that the earth is heating up due to increasing GHG emission and global climate change is taking place rapidly and with significent impact. Thus, if GHG emission continues to increase, the impacts of climate change will be more serious. Countries, that have long coastlines and are located near the equator like Vietnam will have to face great impacts from climate change. I. 2. Manifestation of climate change in Vietnam: Climate change is taking place and causing great changes, which are shown in extreme and unusual weather phenomena experienced recently such as increasing temperature, strong storm, heavy rains, floods, drought, and rising sea level etc. Temperature: Over the last 50 years (1958-2007), the annual average temperature in Vietnam increased from between 0. – 0. 7 °C. The temperature in winter rose faster than that in summer and the temperature in the north rose faster than that in the south. In 2007, the annual average temperature in Hanoi, Ho Chi Minh City and Da Nang were higher than the average figures in 1931 to 1940 by 0. 8 -1. 3 °C and higher than that in 1991 – 2000 by 0. 4- 0. 5 °C (Source: The National Target Program to Respond to Climate Change, MONRE, 2008). Rainfall: In eac h region, there was no big change in the annual average rainfall in each period and in different locations. However the annual rainfall reduced in the Northern climatic zones and increased in the Southern climatic zones. The national average rainfall over the last 50 years (1958 – 2007) reduced by 2%. However, rainfall pattern within the year changed with a negative trend: increasing in the rainy season and reducing in the dry season. Cold air: The number of cold spells that affected Vietnam reduced remarkably over the past 2 decades. However, unusual manifestation appeared more regularly. The latest one was a chilly cold spells that lasted for 30 days in January and February in 2008 in the Northern region. (Source: The National Target Program to Respond to Climate Change, MONRE, 2008). Storm: In the recent past 5 to 6 decades, the frequency of tropical cyclones on the East sea increased by 0. 4 storm per decade; the frequency of tropical cyclones affected Vietnam increased by 0. 2 storm per decade; in recent years, high intensity storms appeared more regularly. The storm’s orbit trended southward and the stormy season ended later. Many storms travelled unusually and irregularly. Source: Vietnam’s second notice to the UN Convention Frame work on Climate Change, MONRE, 2010). Sea level: Monitoring data at Marine Observatories along Vietnam’s coastline showed that the average rise in sea level was 3mm/year (from 1993 – 2008) equivalent to the world’s average rate of increase. Over the last 50 years, sea level at Hon Dau marine observato ry rose by 20cm (Source: The National Target Program to Respond to Climate Change, MONRE, 2008). II. IMPACT OF CLIMATE CHANGE ON THE ENVIRONMENT AND SOCIO-ECONOMY Climate change is one of the biggest challenges for human beings in the 21st century. Climate change will cause serious impacts on production, life and environment globally. Increasing temperature and rising sea level causing flooding together with saline water sources that negatively affects agriculture will increase industrial risks and negatively impact future socio-economic systems. II. 1. Impacts on ecosystems: Sea water rise, more high-intensity natural disasters, sediment levels and saline level increases all have impacts on natural ecosystems. Rising sea level accelerates the landslide rate in the coastal areas and river mouths. It leads to the disappearance of mangrove forest such as the mangrove forest east of the Ca Mau cape, which is the natural habitat of many species. Rising sea level also floods the coastal areas, which has an impact on the growth of mangrove trees, especially those that are able to retain silt banks and thus raise the level of the coastal areas, such as Avicennia, Sonneratia alba. Due to the impacts of climate change, natural forest ecosystems such as the dry dipterocarp forests, verdurous forests and deciduous forests have all reduced in acreage. The boundary of primeval forests and secondary forests can also change as a result. The dry dipterocarp forests will expand to the north; deciduous forests of drought tolerant plants will grow more strongly. High temperature can also lead to the extinction of some kinds of fauna and flora. Some kinds of plants such as aloe wood, textured wood and siadora Vietnamese, etc, can become extinct. Hundreds of animal species and plants have to change their habitats and life spans to adapt to climate change. II. 2. Impacts on the economy: Climate change has sizably impacts on some economic sectors, which indirectly put pressure on the environment II. 2. 1. Impacts on agriculture and aquaculture: Rising sea water and salt water intrusion in the Mekong River Delta and some areas in the Red River Delta, which are major agricultural hubs, threatens agricultural production and national food security. Salinity of 1†° has intruded landward by 50-60 km and salinity 4†° (harmful to plants) has intruded by 30-40 km from the river mouth. Source: The Southern Institute of Water Resources Research, 2008). The Mekong River Delta, which has 1,77 million ha of saline land, accounting for 45% of the total area, would be the most affected in the country. If sea level rises 30 cm, salinity of major branches of the Mekong River Delta would intrude by a further 10km. ESTIMATED IMPACTS OF CLIMATE CHANGE TO VIETNAM According  to  the  climate  change  scenerio,  if  sea  water rises  by  1m,  the  Mekong  river  Delta  will  be  40%  flooded land,  Ã‚  Red  Ã‚  river  Ã‚  Delta,  Ã‚  11%,  Ã‚  and  Ã‚  Ho  Ã‚  Chi  Ã‚  Minh  Ã‚  City,  Ã‚  over 20%. Nearly  10-12%  of  national  population  will  be  directly affected  and  the  loss  of  Vietnam’s  GDP  is  estimated  at  10%. Source:  Vietnam  Insitute  of  Meterology  Hydrometeorology and  Environment,  MONRE,  2010 ESTIMATED IMPACTS OF CLIMATE CHANGE TO VIETNAM According  to  the  climate  change  scenerio,  if  sea  water rises  by  1m,  the  Mekong  river  Delta  will  be  40%  flooded land,  Ã‚  Red  Ã‚  river  Ã‚  Delta,  Ã‚  11%,  Ã‚  and  Ã‚  Ho  Ã‚  Chi  Ã‚  Minh  Ã‚  City,  Ã‚  over 20%. Nearly  10-12%  of  national  population  will  be  directly affected  and  the  loss  of  Vietnam’s  GDP  is  estimated  at  10%. Source:  Vietnam  Insitute  of  Meterology  Hydrometeorology and  Environment,  MONRE,  2010 Increasing temperature would have impacts on productivity, increase the risk of diseases and change the plant structure, which would cause food insecurity. Scientists have said that if the temperature increases 1 °C, it will affect 25% of productivity, such as rice at 10%, corn 5-20%, (would be 60% if the temperature rises 4 °C). The boundary of tropical plants will change toward higher mountain areas and northward. Increasing temperature affects the metabolism, growth rate, reproduction and seasonal crops of aquatic creatures, which are also prone to get diseases and be more exposed to toxic chemicals. Tropical fish (of low commercial value excluding tuna) would increase, while sub-tropical fish (high commercial value) would reduce. The oxygen content in water reduces sharply at night, which makes many kinds of shrimp and fish die or be stunted. II. 2. 2. Impacts on the energy sector: When the temperature increases, energy consumption of some production sectors and domestic consumption also increases as they use more electrical devices: fans, air-conditioners, industrial cooling systems, etc, as well as pumping water for plants. A study by the Energy Institute, the Ministry of Industry and Trade shows that when the temperature in summer rises 1 °C, additional electricity charged from 9 am to 4pm increases higher than in other hours by 2. 2%/year, meaning electricity consumption would increase by 1%, especially in domestic, commercial and service sectors. When the temperature increases, the thermal cycle output of steam turbines reduces, which wastes fuel. When the temperature increases 1 °C, coal consumption of a 300 MW coal-fired thermal power plant would increase 0. 5%, equivalent to 4,500 tons/year. For a gas-turbine power plant, when the temperature increase 1 °C, generating capacity will reduce the productivity of a 250 MW gas-turbine by 0. 5%, which loses 7. 5 million kWh annually. Unusual storms and floods and rising sea level would also negatively affect the electricity operation, transmission and distribution systems, oil rigs, oil and gas pipelines to the mainland, and oil up-loading to storage tanks. Besides, due to unusual heavy storms, reservoirs of hydro-power stations could not effectively regulate water which increase risks to the lowland area. Rains and storms would cause landslides and destroy dykes and hydropower system, which would impact the environment on a large scale. II. 3. Impacts on other economic sectors: Storms, heavy rains and floods which increase in intensity and frequency, would damage and destroy infrastructure and facilities and damage the natural and social environment seriously, sometimes even to the extent where it is unable to recover. Rising sea level would make some beaches disappear, while others would adjust by shifting landward. It would affect cultural and historical sites, natural reserves and eco-tourism sites. Increasing temperature and shorter time of low temperature would reduce the attraction of mountain resorts, while the tourist season at the coast would last longer. (Source: Climate change impacts on Vietnam). Construction and industrial clusters/zones built in the plains would face higher risks of flooding and difficulties in rainfall drainage as well as flooding caused by rising river and sea levels. Extreme weather conditions and natural disaster increase would reduce the durability of materials, devices, facilities and infrastructure. II. 4. Impacts on society: Climate change has direct and indirect influences on society and the community’s health. Unusual climate manifestation, prolonged cold and hot spells, increasing or reducing temperature have negative influences on people’s health. Climate change also cause epidemics and other sources of diseases to occur and spread more widely such as type A influenza H1N1 virus, type A influenza H5N1 virus, diarrhoea, cholera, and other kinds of tropical diseases such as malaria, dengue fever, Japanese encephalitis, dermatological diseases, sore eyes and poisoning. CLIMATE CHANGE INCREASES THE NUMBER OF DISEASE INFECTED PEOPLE If  Ã‚  the  Ã‚  global  Ã‚  temperature  Ã‚  increases  Ã‚  from  Ã‚  between 3  Ã‚  Ã¢â‚¬â€œÃ‚  Ã‚  5 °C,  Ã‚  around  Ã‚  50  Ã‚  to  Ã‚  80  Ã‚  million  Ã‚  people  Ã‚  worldwide will  face  the  risk  of  getting  malaria  every  year. Source: Report  of  Action  Aid). Official  statistics  of  a  WHO  survey  in  2000  showed that  Ã‚  global  Ã‚  warming  Ã‚  was  Ã‚  the  Ã‚  cause  Ã‚  of  Ã‚  an  Ã‚  additional 155,000  Ã‚  deaths  Ã‚  in  Ã‚  low-income  Ã‚  countries,  Ã‚  due  Ã‚  to  Ã‚  its impact  on  food  productivity  and  malnutrition,  diseases such  as  diarrhoea,  malaria  and  flood  related  incidents. 85%  of  the  deaths  were  under-5  children  in  low  income countries. Source:  Asia  Ã¢â‚¬â€œÃ‚  Europe  conference  on  Ã¢â‚¬Å"Sharing  experience  on responding  to  global  climate  change  and  emerging  diseases, Hanoi,  2009 CLIMATE CHANGE INCREASES THE NUMBER OF DISEASE INFECTED PEOPLE If  Ã‚  the  Ã‚  global  Ã‚  temperature  Ã‚  increases  Ã‚  from  Ã‚  between 3  Ã‚  Ã¢â‚¬â€œÃ‚  Ã‚  5 °C,  Ã‚  around  Ã‚  50  Ã‚  to  Ã‚  80  Ã‚  million  Ã‚  people  Ã‚  worldwide will  face  the  risk  of  getting  malaria  every  year. (Source: Report  of  Action  Aid). Official  statistics  of  a  WHO  survey  in  2000  showed that  Ã‚  global  Ã‚  warming  Ã‚  was  Ã‚  the  Ã‚  cause  Ã‚  of  Ã‚  an  Ã‚  additional 155,000  Ã‚  deaths  Ã‚  in  Ã‚  low-income  Ã‚  countries,  Ã‚  due  Ã‚  to  Ã‚  its impact  on  food  productivity  and  malnutrition,  diseases such  as  diarrhoea,  malaria  and  flood  related  incidents. 85%  of  the  deaths  were  under-5  children  in  low  income countries. Source:  Asia  Ã¢â‚¬â€œÃ‚  Europe  conference  on  Ã¢â‚¬Å"Sharing  experience  on responding  to  global  climate  change  and  emerging  diseases, Hanoi,  2009 Being aware of the climate change impacts, Vietnam’s Government has joined and ratified the UN Convention on Climate Change and Kyoto Protocol. After 2 years of implementation of the National Target Program on Climate Change Response, Vietnam has achieved initial noteworthy results. Ministries, sectors and localities have been preparing their Action Plans to respond to Climate change based on the premise of the National Action Plan. How to cite Climate Change in Vietnam, Papers

Taxtation Law Residency & Source

Question: Discuss about the Taxtation Law Residency Source. Answer: Residency Source The income earned from different sources is an imperative aspect to determine the total assessable income of a taxpayer. The income received from sources such as domestic source or from foreign source is considered for taxation on the basis of the tax residency status of the taxpayer. Therefore, it can be concluded that in regards to determine the assessable income of a taxpayer for an income year, the tax residency status is essential. In order to check whether the concerned taxpayer is an Australian tax resident or foreign tax resident for the given assessment year, the subsection 6(1), ITAA 1936[1] would be the guiding statute. Moreover, TR 98/17[2] is the leading tax ruling to determine the various tests regarding tax residency of a taxpayer. There are mainly four tests that are highlighted in TR 98/17[3] are as listed below[4]: Resides Test This test is valid for the taxpayer, who is foreign resident and can be applied to check whether the foreign income would be chargeable as assessable income for the given income year or not. 183 Test This test is valid for the taxpayer, who is a foreign resident and thus, can be used to check whether the income derived from foreign source considered as assessable income or not on the basis of the duration of stay in Australia. Superannuation Test This test is valid and used to determine the tax residency of officers and government employees of Australia, who are staying in other country in order to fulfil their job obligations[5] Domicile Test The imperative test that is valid and applied to an Australian resident is domicile test. If the taxpayer has satisfied any of the above highlighted tests then he/she would be termed as Australian tax resident for the respective tax year. It is apparent that the taxpayer in the given case study is an Australian resident and is not a federal government staff. Hence, domicile test is validated here. There are two main essentials that are illustrated in the domicile test that must be satisfied by the taxpayer[6]. It is necessary that taxpayer must have domicile of Australia as per the norms of Domicile Act 1982. Permanent abode must be located in Australia. It is noteworthy that the taxpayer must not make a permanent abode in foreign land at any time period of the respective tax year or else he would be considered as foreign tax resident. The permanent abode concept has been explained in greater details in the Levene v. I.R.C.[7] case and the same would be extended to the given case also. If the taxpayer fails to complete the above illustrated essentials of the domicile test, then he/she would not be designated as Australian tax resident under this test. This test decides the factors related to the domicile and permanent abode. But, there are some requisite elements related to the permanent abode that are would be taken into consideration on behalf of the tax commissioner to frame an opinion on the location of the same. These requisites elements are listed in the tax ruling IT 2650[8] and are outlined below: Total period of stay in foreign land (variation in the indent period and actual period) Location of stay in foreign land especially, if the taxpayer has any personal or professional relation in most frequent visited foreign place Intention or future plan on behalf of the taxpayer to reside in the foreign land Various asset/ properties acquired by the taxpayer in Australia or in foreign land Any particular activity that indicates the future plan of the taxpayer to create a permanent residence in a country rather than Australia Further, the taxpayer may be termed as foreign resident, if he has a permanent residence in Australia but has resided in some other country for sustaining a business. The critical aspect is to determine if the taxpayer does have any clear idea regarding the subsequent time to stay in other country and also the expected duration or not[9]. Further, if the taxpayer in such cases returns to Australia in between of the work because of any serious health issue or other related reasons when actually there was plan to stay for a longer duration, then also the taxpayer would not be considered as Australian tax resident for that specific income year[10]. Therefore, the income derive in that period from other countrys sources would not be considered under assessable income because the taxpayer would be termed as foreign tax resident and the foreign income would not be taxed under the Australian Tax Law. The leading case in this regards is the F.C. of T. v. Jenkins.[11] It is apparent from the given information that Peter is a member (bass guitarist) of a popular band in Australia. On January 15, 2016, in order to achieve more popularity in England, all the members shifted to England. In this process, Peter had the future plan that he would return to Australia and stay there on a permanent basis once the band would get expected popularity in England. Peter required finance in regards to pay the air fare and the rent amount in England. Therefore, he sold his personal car and leased the house till 2018. After reaching England, they had leased a large house. The duration of the lease is of 12 months. After a year of working, the band had gained sizable popularity in England. The band was also awarded with several awards, prices and royalty on the released album. In August 2017, the team decided to go back to Australia. In October, 2017, Peter and other members came back to Australia. It is noteworthy that Peter had leased the house till 2018 and thus, after returning back to Australia, he had to lease a house to reside. The first critical condition of domicile test is satisfied by Peter i.e. possession of Australian domicile. The major aspect is to comment on the permanent abode location of Peter during the assessment years under question. It is apparent that Peter does not have in mind a specific time duration for which he would reside in England. Moreover, he has leased his own house till the end of 2018, which indicates that he will approximately not come back earlier than this. Moreover, the aim of the band was to gain the popularity irrespective of the time consumed. Therefore, it can be concluded that under the decision of F.C. of T. v. Jenkins 82 ATC 4098 case, the permanent abode of Peter for the time he was not in Australia would be England only. The permanent residential place of Peter is not located in Australia and thus, for financial years 2016, 2017 and 2018, he would be considered as a foreign tax resident. Therefore, the proceeds received on the account of the professional work in En gland would not be termed as assessable income for taxation. Moreover, the portion of the income derived from Australia would be chargeable as assessable income under the highlighted of Australian tax law. Income Assessability If the taxpayer is a foreign tax resident, then the amount of the income derived from foreign sources would not be accountable for taxation in Australia (s. 6-5(3))[12]. Although, if the taxpayer is an Australian tax resident for the given tax year, then the total income derived from both the sources would be taxed as per the Australian tax provisions (s. 6-5(2))[13]. Since, Peter is not a Australian tax resident, hence only income sources arising from Australia have been focused on and remaining have been ignored. Ordinary income and statutory income are the two main parts of assessable income under Section 6(5) and Section 6(10) respectively[14]. There is no direct law available in case of ordinary income to define the sources but the judgement of various case laws and tax rulings can be used to determine whether the received income is from ordinary source of income or not. The sources that would result ordinary income are listed below[15]. Income received from personal exertion on behalf of the taxpayer Interest amount from various sources such as banks, bonds Rent amount or lease amount Dividend received on the shares Income received from the business of the taxpayer Salaries or proceeds received from employment of the taxpayer Any income derived from the professional work would be considered as ordinary income under Section 6-5. Any prize related the profession as per Scott v. Federal Commissioner of Taxation[16] Statutory income As the name suggests, it includes all income for which there is a dedicated statute and this forms part of the assessable income as highlighted in s. 6-10, ITAA 1997[17]. One of the significant components of this income is the capital gains which attract a tax known as CGT or Capital Gains Tax. It is noteworthy that capital gains make a contribution to assessable income. Also, for computation of taxable capital gains, 50% rebate is available to Australian tax resident for the long term gains on assets[18]. Besides, assets such as car meant for personal usage are exempted from the purview of the CGT[19]. Income received by Peter in year FY2016 Income derived from the liquidation of personal car would not be considered as assessable income because it is classified as capital receipts. Further capital gains are exempted from CGT under the Section 108-20(2) Selling of the shares result in long term capital gains to the taxpayer and would contribute to assessable income. Amount = $11,000-$5,000 = $6,000 Amount received on account of ARIA Award would be assessable income as it is ordinary concept under Section 6(5). Amount = $20,000 The amount received on the account of profession would be assessable income from ordinary concept under Section 6(5). Amount = $140,000 Income received from the lease of the house would be considered as assessable income as per the provision of Section 6(5). Income received by Peter in year FY2017 Royalty income derived on the account of released album in Australia would be assessable under Section 6(5). Amount = $ 30,000 Amount received on the account of ARIA Award would be assessable income from ordinary concept under Section 6(5). Amount = $10,000 Income received from the lease of the house would be considered as assessable income as per the provision of Section 6(5). Income received by Peter in year FY2017 Income received from the lease of the house would be considered as assessable income as per the provision of Section 6(5). Royalty income derived on the account of released album after coming back to Australia would be termed as assessable income under Section 6(5). Amount = $4,000 References Books Websites ATO, INCOME TAX ASSESSMENT ACT 1997, https://www.ato.gov.au/law/view/document?DocID=PAC/19970038/6-5 Australian Taxation Office, Taxation Ruling No. IT 2650, (1991) https://www.ato.gov.au/Individuals/Income-and-deductions/Income-you-must-declare/ Australian Taxation Office: Taxation Rulings: TR 98/17 (25 November 1998), https://www3.austlii.edu.au/au/other/rulings/ato/ATOTR/1998/tr1998-017/ Barkoczy,Stephen,Foundation of Taxation Law 2015, (North Ryde, CCH, 2015) CCH, Australian Income Tax Legislation 2011: Taxation Administration Act, 2011, (CCH Australia Limited, 2011) Commonwealth Consolidated Acts: Income Tax Assessment Act 1936 SECT 6 https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/s6.html Commonwealth Consolidated Acts: Income Tax Assessment Act 1997 SECT 6.5. https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s6.5.html Deutsch, Robert, et. al., Australian tax handbook. (Pymont, Thomson Reuters, 2015) Gilders, Frank, et. al., Understanding taxation law 2015. (LexisNexis, Butterworths 2015) Marine, The Actors Handbook: A guide to the Australian Entertainment Industry, 2007, (Marine Hill, 2007) Taxpayers Australian lnc, The taxpayers Guide 2014-2015, (John Wiley Sons, 2015) Williams, Australian Income Tax: Australian Taxation Office Rulings and Guidelines, (Butterworths, 2002) Case Law Levene v. I.R.C. (1928) A.C.217 F.C. of T. v. Jenkins 82 ATC 4098 Scott v. Federal Commissioner of Taxation(1966) 117 CLR 514