CT scan of abdomen and pelvis without contrast Essay

ABDOMEN: The lung basis appeared unremarkable. The liver, spleen, gallbladder, adrenals, kidneys and pancreas and abdominal aorta appeared unremarkable. The bowels seen on the study appeared thickened. Dilated appendix seen constant with acute appendicitis. Osseous structures of the abdomen appeared unremarkable. No free air was seen. PELVIS: Good quality, non contrasted actual CT examination of the pelvis with coronal reconstructions. Prostate, seminal vesicles and urinary bladder appeared WNL. The bowels seen on the study appeared WNL, except for inflammatory changes of the appendix and seccum with acute appendicitis. Osseous structures of the pelvis appeared in tract with evidence of bilateral hip degenerative changes. IMPRESSION: 1. Findings consistent with acute appendicitis 2. Degenerative changes of the hips Paula Reddy NN:EF D: T: DISCHAGE SUMMARY Patient Name: Benjamin Engelhart Patient ID: 112592DOB: 10/05/Age: 46Sex: M Date of Admission: 11/14/2012 Date of Discharge: 11/17/2012 Admitting Physician: Benard Kester, MD General Surgery Procedures Performed: Laparoscopic appendectomy with placement of RLQ drain on 11/14/2012 Complications: None. Discharge Diagnosis: Acute subapperative appendectomy perforated. DIAGNOSTIC/IMAGING LABS: Lab results at the time of admission showed a WBC count of 13. CT scan done in the ED revealed an acute appendicitis with fleggon. HOSPITAL COURSE: The 46 years old Caucasian gentleman presented to the ED with a 3 day history of abdominal pain, however in the last 24 hours and it has________ migrated to the RLQ with anneorixia, guarding and elevated WBC of 13 and CT scan consistent with appendicitis. The patient was taken to the operating room where he underwent a laparoscopic appendectomy that revealed appendix perforation and phlegmon. The appendix was removed in toto with an intact stable line. A drain was placed in the RLQ due to the fleggmonous material. Patient did well over the successive 2-3 days postoperatively with resumption of an oral diet having past flatus with having bowel movement with minimal drain output. However his WBC lowered to 6. His drain has been left intact. Patient is being discharged on the post operative day 3 on a 1 week course of PO gentamicin. The drain left in place. The drain will be removed in my office on 11/24/2012 if the drain output is minimal. Patient is on a PO diet. He was given a script for both antibiotics and PO narcotics. (Continued) PLAN: Post operative visit in my office in 1 week for evaluation and possible removal of JP drain. No heavy lifting for 4 weeks following surgery. Patient is to complete his full course of post operative antibiotics. DISCHAGE SUMMARY Patient is to report to the ED or my office earlier if any redness or foul smelling drainage out of the wound sit. Any swelling, fever, pain or any other concerns. Patient and his wife verbalized the understanding of the agreement with the above plan. Bernard Kester CC: Max Hirsch, MD D:11/14/2012 T:11/14/2012 HISTORY AND PHYSICAL EXAMINATION Patient Name: Benjamin Engelhart Patient ID: 112592DOB: 10/05Age: 46 Date of Admission: 11/14/2012 Emergency Room Physician: Alex McClure, MD Admission Diagnosis: Acute Appendicitis HISTORY OF PRESENT ILLNESS: 46 year old gentlemen with past medical history significant only for degenerative disease with bilateral degenerative disease of the hips. Secondary to arthritis. Presents to the Emergency room after having had 3 days of abdomen pain. It usually started 3 days ago and was generalized vague abdomen complaint. Earlier this morning the pain localized and radiated to the RLQ. He had some nausea without amesis. He was able to tolerate PO earlier around 6am. but now denies having an appetite. Patient had very small bowel movement earlier this morning that was not normal for him. He has not passes has the morning. ‘he is voiding well. Denies fevers, chills or night sweats. The pain is localized to the RLQ without radiation at this point. He has never had a colonoscopy. PAST MEDICAL HISTORY: Significant for arthritis of bilateral hips seen by Dr. Hersch. PAST SURGICAL HISTORY: Negative MEDICATIONS: Piroxicam for degenerative joint disease of bilateral hips ALLERGIES: No known drug allergies SOCIAL HISTORY: Patient admits alcohol ingestion nightly and on weekends. Denies tobacco use and illicit drug us. He is married. FAMILY HISTORY: No history of cancer or inflammatory bowel disease in his family. REVIEW OF SYSTEMS;;12 point ROS was preformed and is negative except noted in above HIP, PMH and PSH. Careful attention was paid to endocrine, integumentary, pulmonary, renal and neurological exam PHYSICAL EXAMINATION: Vital Signs. TEMPERATURE: 101.0, Blood Pressure- 127/179, Heart Rate-129, Respirations- 185, Weight-215. Situations 96% on room air. Pain Scale- 8/10. HEENT-Normal cephalic, atrumatic pupils equally round and reactive to light. Extra ocular motions intact. ORAL: Shows oral pharynx clear but slightly dry mucosal membranes. TMS: Clear. NECK: Supple, No thrangegally or JVD. No cervical,  subclavicular, axilarry or lingual lymphinalpathy. HEART: Regular rate and rhythm. No thrills or murmur heard. LUNGS: Clear to aspiration bilateral. ABDOMEN: Obese with minimal bowel sounds, slightly distended there is RLQ tenderness with guarding and pinpoint rebound. Positive _____. Actuator signs with negative psoas side. RECTAL: No evidence of blood or masses. PROSTATE: WNL. EXTREMITIES: No clubbing, cyanosis, clots or edmea. 1+ pedal pulses bilaterally. NUERO: Cranial nerves 2-12 grossly intact. DIAGNOSTIC DATA: WBC was 13.4, Hemoglobin and hematocrit 15.4 and 45.8, platelets 206 with 89% shift. Sodium 133, Potassium 3.7,Chorlide 99, Bicarbonate 24, BUM and Creatine 18 and 1.1, Lukeuos 146, adermin 4.3, total bulliru,1.7, remainder of the LFTs is WNL. Urinary analysis reveals trace keytones with 100 mg per decimeter with small amount of blood. CT scan was preformed revealing evidence of acute appendicitis with parasitical inflammation as well as facilitation of appendix inflammation and haziness in aperparacifiacal dilation. There is evidence of degenerative joint disease in bilateral hips on the cat scan as well. ASSESTMENT PLAN: This 46 year old Caucasian gentleman has signs and symptoms and radiographical findings consistent with acute appendicitis without evidence of abscesses. The plan is to take him to the operating room for laproscopic possible open appendectomy and possible large bowel dissection should the case resisitated. Plan was discussed with patient with his wife. Risk, benefits and alternatives were discussed. There was no barriers to communication and all questions were answered appropatily The patient understands the plan and desires to proceed . (Continued) The plan was discussed with Dr. Keslerof general surgery who agrees and will take patient to operating room . Alex McClure, MD D:11/14/2012 T:11/14/2012 PATHOLOGY REPORT Patient Name: Benjamin Engelhart Patient ID: 112592 DOB: 10/05/Age: 46Sex: M Pathology Report No: 10-S-9044 Date of Surgery: 11/14/2012 Attending Physician: Bernard Kester, MD general surgery Preoperative Diagnosis: Acute appendicitis Postoperative Diagnosis: Necrotizing acute appendicitis Specimen Received: Appendix other than incidental Date specimen received: 11/14/2012 Date reported: 11/16/2012 CLINICAL HISTORY: Acute appendicitis. GROSS DESCRIPTION: The specimen was received in formily? With patient name, ID and appendix. It consist of a appendix measuring 6 x1.5Ãâ€"1.5 cm there periepdesial fat attached to it measuring 6Ãâ€"4 by1 cm. The cirrosal surface is hemmoraggric. Upon opening the appendix there is percudent exudates material. The wall thickness measures 0.3cm. Representive sections are present is 1 cassettes. MICROSCOPIC DESCRIPTION: Performed MICROSCOPIC DIAGNOSIS: Appendix appendectomy, Necrotizing acute appendicitis. ICD Diagnosis Code: 540.9 (Continued) CPT Code: 8-88304 Georgia Tamato,MD ALW: D:11/14/2012 T:11/14/2012 OPERTIVE REPORT Patient Name: Benjamin Engelhart Patient ID: 112592DOB: 10/05Age: 46Sex: M Date of Admission: 11/14/2012 Date of Procedure: 11/14/2012 Admitting Physician: Bernard Kester, MD General Surgery Surgeon: Bernard Kester, Assistant: Jason Wangner, PAC Circulating nurse: Jimmy Dale Jet, RN Preoperative diagnosis: Acute appendicitis. Post operative diagnosis: Perforated appendicitis. Operative Procedure: 1: Laparoscopic Appendectomy. 2: Placement of RLQ drain. Anesthesia: General endotracheal. Specimen Removed: 1 Necrotic appendix. IV Fluids: 1700 crystalloid. Estimated Blood Loss: 10mL. Urine Output: 300mL. Complications: None. INDICATIONS: This gentleman is a 46 year old Caucasian male that came in with a 3 day history of abdominal pain, however the pain worsened after 24 hours to the RLQ and caused a significant amount of anorixia. He presented to the ER department. CT scan to abdominals and pelvis showed acute appendicitis. Labs showed WBC at 13. Laparoscopic appendectomy procedure was explained along with the risk, benefits and possible complications. Patient voiced his desire to proceed. Patient was started on preoperative gentamicin. DESCRIPTION OF PROCEDURE: Patient was ID’d times 2 in the pre op holding area. A final timeout was held in the nursing area, anesthesia and surgical service during in which the patient ID was confirmed and the surgical site was initialed. He was given preoperative antibiotics. He was taken back to the OR and placed in the supine position. General endotracheal anesthesia was induced. SEDs were placed on his lower extremities. His Left arm was tucked to the side. Foley Catheter was placed. His abdomen was shaved and prepped with betadine solution, and draped in the usual standard fashion. A small semicircular umbilical incision was made to the subcutaneous tissue down to the fascia. And was gasped at either side and was incised. Kelly clamped was easily inserted. Stay sutures made a _____on either side the Hasson trocar was placed and pneumoperitoneum was easily  achieved. 10 mL port was placed in Left abdomen and a 5 mL was placed in the LLQ. Inspection of RLQ showed a significant amount of adhesions and the small bowel trying to wall off perforated appendix. Milky purulent exudates was noted in surrounding area. The small bowel was carefully peeled off the RLQ side wall. Fibrous exudate the vermiform appendix was identified. It was neurotic perforated in appearance The cecum was mobilized by taking down the lateral attachments laterally. The adhesions of the terminal illium through the pelvis were significant, attempts at this time were not made to free them. There was no evidence of obstruction. The base of the appendix was Identified and dissected and lifted free. Stapler loaded with___ was used to transect the base______however again inflammation extended to the level of the cecum. Though the cecum itself was also inflamed. The remainder of the mesoappendix was divided with a Endo GIA loaded with a _____. Appendix was placed into a endo catch bag was brought out through the umbilical cord site and sent to pathology for routine processing. Inspection of the RLQ and the area was irrigated coupsuley, there was no further evidence of purulent exudate. The appendicualr stump remained and doesn’t appear to be inflamed. However____wasn’t bl eeding. There was some fibrous exudate in the area. Consequently I felt like we had 2 options, we either perform a right epicolodectomy, given the intent of the adhesions in the pelvis would likely require a laparotomy or place a drain with antibiotics possibly controlling the fistula until the inflammation resolves. But hopefully it will heal on its own spontatensouly. Consequently we placed a19 French round Blake drain in the RLQ and brought it out through the LLQ in the 5mm port site. It was secured to the skin using a micro suture. Nuenopartiumeum was then desufflated the fascia of the umbilical port site was closed using a 2,o vicro that had been previously placed. All wounds were enthsitized using 1/2% marking solution and was coupsley irrigated. Skin edges approximated using 4 or monocro. The wounds were dressed with beatdine spray and steri strips. Drain sponge was placed around the drain, Foley catheter was removed. The patient was awakened, exubated then taken to recovery PAR in stable condition. Having tolerated the procedu re well. No complications were observed. DISPOSISTION: 1: The patient will be transferred to the floor. 2: He will be kept at least overnight. 3: He will be taught drain care. 4: He will go home with the drain on place. 5: He may require a fistulagram in the future. Benard Kester, MD D:11/14/2012 T:11/14/2012

Commercial Influences

Scientific research, considered to be the absolute study by universities or other non-commercial institutions, is now becoming commercialized gradually. However, the involvement of business into the professional studies brings more negative impacts than positive ones. Apparently, some special areas that are popular with commercial industries, are now suffering difficult challenges. Therefore, this essay will emphasize how businesses influence science negatively. Indeed, the involvement of commercial companies influences both scientists’ independence and the relevant balance of different areas. Firstly, scientists who are engaged in some areas being sponsored by commercial institutions appear to lose certain parts of their patents and be more dependent on businesses. For example, it is clear that almost all engineering department in the UK have received funding from the arms industry (text 3a, lines 27-30). Meanwhile, the research scientists carrying on would be required to consider commercial interests more than public needs. Some scientists would be limited to express their own concerns, such as Nancy Olivieri, who is the haematologist of university and have been stopped to publicize her own concerns of the drug toxicity (text 3b, lines 64-66). Secondly, in terms of short-term interests, most companies prefer to participate in some research that is intended to be immediately profitable so that other areas that need a long-term study would be neglected. Definitely, it is so hard for those studies that focus on environmental problems, such as ‘blue-sky’ research and ‘low-input’ agriculture, to gain adequate support from businesses. Even if these research are low-cost and public would benefit lots from them, few companies are willing to cooperate with these studies (text 3a, lines 70-74). Although the excessive involvement of business could be increasingly detrimental, some areas will not worry about the fund any more if they can gain more support from business. To avoid the conflict between business and scientific research and to harness the commercial interest effectively, review panels can be set up to protect both science and public (text 3b, lines 120-125). In conclusion, the negative participation of businesses are now considered to be an obstacle to some extent, but what the social needs most should be an appropriate control from government to balance the commercial and public interests. However, the fact that the commercial behavior brings so bad impacts on the scientific environment cannot be neglected, so that we should approach the conflicts between them.

The Theory Innocent Until Proven - 2102 Words

The theory Innocent Until Proven... (IUP) is a psychological theory developed to understand persons who exhibit characteristics and personalities shaped by their external environment. In our society, we are exposed to certain behaviors which shape our personality as we become adults. The theory specifies that infants are brought into this world having no knowledge of the â€Å"outside world.† They are taken from the comfort of their mother’s womb, and forced to adapt to the daily life of the individual they choose to become. Humans were at one point considered ‘innocent,’ thus the theory called IUP (Innocent Until Proven...). In addition to environmental factors, we are also introduced to others (peers, teachers, family) where we learn their varied behaviors, actions and reactions and combine them with our external environment to shape and mold our human nature. This has been contradicted by a recent Senior Pastor of Harvest Bible Chapel, who questioned th e impact of the environment on human behavior and he concluded that personal choice is also a main factor. However, there is ongoing research, as well as historical data by many renowned psychologists aiming to prove that the environment does affect human nature, which coincides with the IUP theory. Our parents play a major role in the development of our personality and character. As infants, humans are mainly involved with their parents, as they feed, play, and provide all the necessities a baby requires for nurturing andShow MoreRelatedScenario on Social Learning Theory Essay1304 Words   |  6 Pagesadult behavior. After carefully doing creativity thinking, we came up with a policy to help prevent the young children from the social learning theory. 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Mathematical theories were applied to building the great architecture of Greece. Foundations of Western Philosophy: The Greeks looked to reason and empirical evidence to explain the world and how man exists in the world. Famous philosophers who continue to inspire modern

Why Everyone Is Talking About The Dream Us Scholarship Essay Samples

Why Everyone Is Talking About The Dream Us Scholarship Essay Samples The American dream is a term employed in a lot of means. The outline of the dream differs for each individual. If you've completed Step 1 (above), then you need to already have a notion of what things to write. If it is a typical notion, concentrate on attempting to say it better than anyone else. Have another individual preferably somebody who knows the difference look over your essay after you've finished. Rather the hands are the absolute most important portion of the human body. Consult your parents to spell out the rear row to you. Evidently, understanding how to clean burning oil isn't high on the list of things every 9-year-old should know. No matter your purpose, before you start to write, consider your audience. You can put your order during the evening and will still have it done punctually. Select your favourite and make certain you include the topic number alongside your name and email address at the peak of your essay. The title should stick out from the remaining portion of the text. Dream Us Scholarship Essay Samples Secrets That No One Else Knows About There are many branches of the very same discipline. Simply take a few moments to evaluate if you meet the requirements, and should you do, go right ahead and apply. Lastly, the detail of true speech makes the scene pop. You are able to access all order details for all your past and present orders. the Dream Us Scholarship Essay Samples It's very beneficial to take writing apart to be able to see just the way that it accomplishes its objectives. You will have the ability to monitor the advancement of your project from your own personal account immediat ely upon placing your purchase. It is a great idea to get started with setting specifications. Don't rush writing and revising. When you surf our site for recommendations that might help you write your own essay, you will come across many helpful tips. To finish this step, it can be useful to first research the organization to which you're applying and attempt to seek out their mission statement on their site. Better education isn't only about getting jobs and abilities utilized for writing articles or developing statistical reviews or investing a good deal on properties. Obtaining scholarship is just one of the greatest approaches to attain education and training to develop into a superior leader. Scholarship committees aren't only on the lookout for good students, they are often trying to find an individual that suits their organizational targets. The majority of the applicants face these questions regardless of what the initial prompt is. Conversely, provision of scholarship opens the chance to further maturation of career to get the experience required in leadership. If you're asking for a scholarship or maybe to obtain admission into a program or school, the committee not only wishes to observe how well you are able to articulate your ideas, but also would like you to convince them which you deserve the scholarship or a spot in their program. the Dream Us Scholarship Essay Samples Help! You may also read a lot of successful college entrance application essays. The golden rule is to master how to begin a scholarship essay introduction as it's the principal tool to pull the eye of the target reading audience. Keep reading to find eight steps to help you compose a bett er scholarship essay so you can secure the money you must fund your international education. You're able to see our example scholarship essays to have a better idea of the way to do this. Simply speaking, the meat of the essay was not there. Rather than being given a prompt, you could be requested to compose an essay on this issue of your choice. It's possible to examine your thesis as your one-sentence reply to the essay question. Please note that a few of these college essay examples could possibly be responding to prompts that are no longer being used. The introduction may have a brief lead-in, but nevertheless, it should arrive at the thesis quickly. The short article explains the significance of such essay, covers possible topics and offers brief details on every component of the job. It introduces some of the possible essay questions. This informative article will be showing you five of the things you need to think about when writing a scholarship letter.

The Case For Feminist Revolution By Shulamith Firestone

The major and consistent feminist goals throughout time have always been centered around reproductive rights. From the introduction of birth control to the acceptance of surrogacy, feminists have fought for every milestone. In today’s society, reproductive and medical technologies are growing at an incredible rate, allowing individuals to be liberated from gender conventions and oppression. Though having these technological advances are comforting, some feminists argue whether having these newfound reproductive and medical options are what is best for womankind, or if it simply adheres to the patriarchy. In society, the idea of a heteronormative and nuclear family-based life is pushed on young women, and men, from birth. In the article The Dialect of Sex: The Case for Feminist Revolution by Shulamith Firestone, she discusses how oppressive marriage and motherhood is towards women and how technology can free women from their biological roles. In fact, she states her demands for an alternative system, which includes, â€Å"the freeing of women from the tyranny of their reproductive biology by every means available, and the diffusion of the childbearing and childbearing role to the society as a whole, men as well as women† (247). In other words, women cannot truly be free until they are not the only ones responsible for childbearing and mothering children. Though some would argue that men are present in a child’s life, Firestone would retort that fathers do not share the sameShow MoreRelated The Evolution of Childhood in Europe and America Essay2089 Words   |  9 Pagesthem at home and have no bother with the schooling(1991, p. 7). Likewise, . . . much of the worst exploitation was inflicted in small workshops often at the hand of the childrens own parents (Rose, 1991, p. 19). Calhoun makes a similar case for America (1946, pp. 136-140), and Harriet Fraad writes, . . . parents have been other than nurturant in the past and are other than nurturant today. The idea of the nurturant family is a mask for something quite different. Parents in privateRead MoreFeminism and the Degradation of Man Essay2848 Words   |  12 PagesFeminists have been active in their role for decades. The first women who were proponents of womens rights, advocates for self-promotion of womens freedoms and leaders of women into the 20th century, I believe would be appalled at where the current feminists have taken their cause. In the late 1960s a movement ensued, a movement of great proportions. This ideological stance of women needing to empower themselves against men and their inherent violence began a degradation of mens roles

Environment and Planning Government and Policy

Question: Discuss about the Environment and Planning for Government and Policy. Answer: Introduction: In the given case, Michael is a surgeon by profession and has keen interest in gardening. Michael has taken various gardening courses and he often sells his flowers to friends. During the year, Michael has earned $350000.00 per year as a surgeon and $8000.00 from the sales of flower. In this case, the issue is to determine whether the income received from sales of flower is assessable in hands of Michael. In the given case, the sections of the act, Taxation Ruling and the court case that has been applied for determining the issues are given below: section 4-1 of the Income Tax Assessment Act 1997; section 4-10 of the Income Tax Assessment Act 1997; section 4-15 of the Income Tax Assessment Act 1997; section 6-5 of the Income Tax Assessment 1997; section 6-10 of the Income Tax Assessment 1997; 6-20 of the income tax Assessment Act 1997; section 8-1 of the Income Tax Assessment Act 1997; Taxation Ruling 97/11; Evans V FCT (1989); Martin V FCT (1953); Ferguson V FCT (1979); Application The section 4-1 of the Income Tax Assessment Act 1997 states that income tax is required to be paid by every individual, company and other entities. The section 4-10 of the Income Tax Assessment Act 1997 states that on each financial year the taxpayer is required to pay tax. The determination of tax payable is determined after referring to the taxable income. The section 4-15 of the Income Tax Assessment Act 1997 provides that from assessable income the deduction under section 8-1 of the Income Tax Assessment Act 1997 is deducted to calculate the taxable income. The assessable income is further classified as ordinary income and statutory income. The section 6-5 of the Income Tax Assessment 1997 states that income according to the general concept is regarded as ordinary income. The section 6-10 of the Income Tax Assessment Act 1997 states that the income that are not covered under section 6-5 of the ITAA 1997 is regarded as statutory income. The section 6-5 and section 6-10 states tha t for resident Australian the income received from all the source is assessable. In this case, Michael a resident Australian therefore all income received from Australian sources are taxable if not specifically exempted under section 6-20 of the income tax Assessment Act 1997. Therefore, the income of $350000.00 received as a surgeon is taxable. However, in case of income from gardening it is important to determine whether he is engaged in business or hobby. It is important because the tax liability and reporting obligation changes depending on whether the activity is business or hobby. In case the activity is hobby, then there is no requirement to pay any additional tax and there is no reporting obligation. The Taxation Ruling 97/11 provides an outline to determine whether a particular activity is to be regarded as business or hobby. In Para 13 of the Taxation Ruling 97/11 it is stated that it was held by the court that the following indicators are important to determine whether the activity is business or hobby: It is to ascertained whether the activity has significant commercial purpose; It is to be ascertained whether the taxpayer has the intention to engage in the business; It is to be determined if the activity is conducted with the purpose of making profit; It is to be determined whether the activity is regularly repeated; It should be determined if the activity is conducted in the similar manner as the ordinary activity of the business; It should be determined if the activity is planned, organized and is carried in the same manner as a business; It is necessary to ascertain the scale, size and stability or permanency of the activity; It should be determined if the activity is best described as a hobby or sporting activity. In the case of Evans V FCT (1989), it was held that one indicator is not considered as decisive and often it is found that significant indicators over lapses each other. In this case therefore various indicators should be evaluated to determine whether gardening is hobby or business. In this case, Michael sells most of flower to friends and other who approach him for arranging the flowers. However, most of the flowers are for distribution in weeding, birthday etc therefore it can be said that there is no significant commercial purpose in taking the activity. From the case, it can be seen that Michael has no intention to carry in the activity as business as it is provided in the case that Michael takes this activity for relaxation. On analyzing the case this can be said that the Michael does not carry on the activity in a systematic and planner manner like a business. Therefore, in order to draw the conclusion the indicators should be combined as a whole and then it should be assessed whether the activity carried on is a business as mentioned in the case of Martin V FCT (1953). It is important to verify if the activity has a commercial flavor as per provided in the case of Ferguson V FCT (1979). Based on the above discussion and the application of Taxation Ruling 97/11 it can be concluded that after considering all the factors as a whole as required in the case of Martin V FCT (1953) it can be said that Michael is not engaged in the activity of business. Therefore income received form gardening is not assessable income as per the ITAA 1997. In this case, Peter Ellis is a financial advisor and he was implicated by Global news as providing fraudulent investment schemes. Peter sued global news and court held that the news report was untrue. He was awarded a compensation of $100000.00 as damage. The issue in this case is to determine whether the compensation amount received for damage should be included in the assessable income. In this case, the flowing laws have been applied in order to ascertain whether the compensation received is taxable: section 6-5 of the Income Tax Assessment Act 1997; section 6-10 of the Income Tax Assessment Act 1997; Taxation Ruling 94/D20; Taxation Ruling 95/35; FCT V Sydney Refractory Surgery Centre Pty Ltd (2008); The compensation or damages that is received is taxable as ordinary income under section 6-5 of the Income Tax Assessment Act 1997 or statutory income as per section 6-10 of the Income Tax Assessment Act 1997. Therefore, based on this provisions it is necessary to determine whether the compensation received should be assessable. The Taxation Ruling 94/D20 deals with the income tax liability of the Compensation payment for personal injury. The Para 3 of the Taxation Ruling 94/D20 states that lump sum or revenue compensation payment received is assessable depending on whether the receipt is of capital nature or that of income nature. It should be noted that the character of receipt in the hands of the recipient is the main determinant for taxability of the compensation. In this case, it can be seen that Peter was awarded the damage and he has received the claim of $100000.00 in lump sum. The Para 28 of the Taxation Ruling 94/D20 further provides that whether a receipt is to be consider ed as assessable income depends on the nature of receipt. The receipt can be of capital nature or that of income nature and this is determined after considering all the circumstances. The Taxation Ruling 95/ 35 deals with the dealing of compensation received by the taxpayer as result of personal injury. The Para 19 of the Taxation Ruling 95/35 states that any compensation that is received by an individual for any personal injury or wrong that is suffered to the profession or vocation is exempted. The compensation that is received by Peter is for the damage that has been caused to personal injury that has been suffered to the profession or vocation. In the case of FCT V Sydney Refractory Surgery Centre Pty Ltd (2008), it was held that if the taxpayer for defamation receives the damage then it is not an assessable income. In this case, the Global news has damaged the reputation of Peter and hence it can be said that compensation is received for defamation. Based on the above discussion it can be said that the compensation received is for defamation. Hence, the damage received is not taxable as per the case of FCT V Sydney Refractory Surgery Centre Pty Ltd (2008). In the given case, the Mabel Renshaw is a successful sales person and she has worked for a company for the last 10 years. She had an excellent knowledge of the product and the company feared that she has the ability to persuade customers to business with her instead of the company. Therefore, the company has paid a sum of $70000.00 to Mabel with the condition that she will not engage in the same business for a period of 5 year. The issue in this case is to determine whether the amount paid to Mabel is an assessable income. The issues in this case is determined after considering the various provisions of the law under ITAA 1997, Taxation rulings and case laws. The laws that have been applied are given below: Brent V Federal (1971); section 6-5 of the Income tax Assessment Act 1997; Taxation Ruling 94/D33; The Australian employer uses various clauses that restrict the right of the employees post employment. This clause contains various restrictions or restrictive covenants. These clauses are applied to limit the capacity of the employee to compete against the company. In this, case the company has entered into contract with Mabel and it restricts her right to enter into the same business. Therefore, it can be said that the agreement entered into by the company and Mabel is of the nature of restrictive covenant. The common law doctrine stated that it is not appropriate to restrict the rights of others to enter into business and any such agreement to restrict the competition is considered as void. The restrictive covenant is complementary to the common law because under this agreement the restrictive clause that is applied to an employee for a period is valid in the eyes of the common. Therefore, it can be said that the agreement that is made by Mabel with the company is valid. That mean s it needs to be determined whether the compensation received for restriction is assessable or not. In the case of Brent V Federal (1971), it was consider whether the income is of ordinary nature or that of capital nature. The case also determines whether the income is assessable when it was earned or derived. The case held that the amount received in the nature of restrictive covenant is taxable in the hands of the receipt. The agreement amount should be treated as ordinary income under section 6-5 of the Income tax Assessment Act 1997. Conclusion Based on the above discussion it can be said that the agreement between the Mabel and the company is in the nature of restrictive covenant. It is because the right of Mabel was restricted by the agreement to enter into the business. The compensation that was given by the company to Mabel was assessable as per the case of Brent V Federal (1971). Reference Barkoczy, S., 2016. Core tax legislation and study guide.OUP Catalogue. Binning, C. and Young, M., 2015.TALKING TO THE TAXMAN ABOUT NATURE CONSERVATION_Proposals for the introduction of tax incentives for the protection of high conservation value native vegetation. Brown, C., Handley, J. and O'Day, J., 2015. The dividend substitution hypothesis: Australian evidence.Abacus,51(1), pp.37-62. Everingham, J.A., Pattenden, C., Klimenko, V. and Parmenter, J., 2013. Regulation of resource-based development: governance challenges and responses in mining regions of Australia.Environment and Planning C: Government and Policy,31(4), pp.585-602. Forsyth, P., Dwyer, L., Spurr, R. and Pham, T., 2014. The impacts of Australia's departure tax: Tourism versus the economy?.Tourism Management,40, pp.126-136. Frecknall-Hughes, J. and McKerchar, M., 2013. Historical perspectives on the emergence of the tax profession: Australia and the UK.Austl. Tax F.,28, p.275. James, S., Sawyer, A. and Wallschutzky, I., 2015. Tax simplification: A review of initiatives in Australia, New Zealand and the United Kingdom.eJournal of Tax Research,13(1), p.280. O'Connell, A., Martin, F. and Chia, J., 2013. Law, policy and politics in Australia's recent not-for-profit sector reforms.Austl. Tax F.,28, p.289. Onji, K. and Tang, J.P., 2015. A nation without a corporate income tax: Evidence from nineteenth century Japan.ANU Centre for Economic History Discussion Paper Series, (2015-09). Peres, M.A., Luzzi, L., Peres, K.G., Sabbah, W., Antunes, J.L. and Do, L.G., 2015. Income?related inequalities in inadequate dentition over time in Australia, Brazil and USA adults.Community dentistry and oral epidemiology,43(3), pp.217-225. Richardson, G., Taylor, G. and Lanis, R., 2013. Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms.Journal of Contemporary Accounting Economics,9(2), pp.136-150. Richardson, G., Taylor, G. and Lanis, R., 2013. The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis.Journal of Accounting and Public Policy,32(3), pp.68-88. Sawyer, A., 2013. Rewriting Tax Legislation-Can Polishing Silver Really Turn It into Gold.J. Austl. Tax'n,15, p.1. Taylor, G. and Richardson, G., 2013. The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms.Journal of International Accounting, Auditing and Taxation,22(1), pp.12-25. Taylor, G. and Richardson, G., 2014. Incentives for corporate tax planning and reporting: Empirical evidence from Australia.Journal of Contemporary Accounting Economics,10(1), pp.1-15. Tran-Nam, B., Evans, C. and Lignier, P., 2014. Personal taxpayer compliance costs: Recent evidence from Australia.Austl. Tax F.,29, p.137.

Las Positas College Curriculum Handbook free essay sample

Our curriculum is who we are. It reflects the diversity of the disciplines that make up our college community, the myriad pedagogical philosophies we bring to the classroom each day, and the strengths of our education and training. Faculty were vested with the primary responsibility for the development of new courses and programs and the revision of existing courses and programs.An effective curriculum provides teachers, students, administrators and community stakeholders with a measurable plan and structure for delivering a quality education. The curriculum identifies the learning outcomes, standards and core competencies that students must demonstrate before advancing to the next level. Teachers play a key role in developing, implementing, assessing and modifying the curriculum. An evidenced-based curriculum acts as a road map for teachers and students to follow on the path to academic success.We have also a curriculum here in the Philippines that was introduced by the Commission on Higher Education. We will write a custom essay sample on Las Positas College Curriculum Handbook or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Basic education in the Philippines is free and compulsory at the elementary level only. The basic education system in the Philippines is composed of six years of elementary and four years of secondary education for a total of ten years. Compared to many countries, this is a relatively short period of time. Filipinos complete their basic education at the age of 16 or 17 years. They then proceed to institutions of higher learning to obtain a post-secondary vocational/technical institution degree or a certificate.The Philippine government sector in education trying their best making good curriculum. The K to 12 Curriculum was promoted with the Department of Education (DepEd) vision to; Strengthen Early Childhood Education through the Universal Kindergarten; make the curriculum relevant to learners through contextualization and enhancement of the curriculum; ensures integrated and seamless learning which is implied as the spiral progression; build proficiency through language by means o f the mother tongue-based multilingual education gear up for the future through its senior high school program and nurture the holistically developed Filipino through catering 21st century skills to every graduate under the k to12 program.