Taxation Essay Example For Students

Taxation Essay The accelerating growth in global trade has occasioned the creation of new types of cooperative enterprises. For example, companies routinely form joint ventures or other partnership arrangements to engage in isolated projects or systematically to conduct business. Various forms of limited liability companies are also business and investment vehicles in the global arena. The application of treaties to these companies and vehicles gives rise to problems because tax treaties do not deal with attribution of income they only allocate items of income between the two treaty countries. To the extent a treaty allocates income to the residence country of the company or individual earning or receiving the income, the determination to whom this income is taxed (that is, which company or individual is considered to earn or receive the income), is made under the domestic law rules of each of the treaty states. If these rules differ in their application in a given case, conflicting attribution wi ll result. 3 These treaty application problems have always existed but have been exacerbated in recent years by the growth of elective entity classification in some countries. For example, under U.S. law an entity, whether foreign or domestic, in many cases is free to choose whether it will be treated as transparent or nontransparent for U.S. tax purposes. /1/ Consequently, an entity may be treated as transparent for U.S. tax purposes and as nontransparent for foreign tax purposes, or vice versa. Also, without such elective classification, inconsistencies result from different domestic entity classification rules. For purposes of discussion, an entity that is treated as transparent for tax purposes in one jurisdiction and as nontransparent in another is referred to as a hybrid entity. /2/ When there is no classification conflict, a transparent entity may be referred to as a partnership for purposes of discussion. 4 The problems resulting from a characterization difference between th e two (and perhaps three) countries involved are threefold. In the first place, if the entity and the persons participating in the entity (participants) are residents of different countries, it is possible that each of the two countries taxes the income to its resident(s), typically without any relief for the tax imposed by the other country (except perhaps to the extent it was sourced in the other country). Second, if the source country taxes the income to the participants, but the residence country of the entity and of the participants taxes the income to the entity (or vice versa), the individual income tax rate applied may be substantially higher than the corporate tax rate to which the entity is subject with respect to the income in its country of residence (again, or vice versa). Third, particularly if the residence country of the recipient of the income relieves double taxation through a foreign tax credit, if the source country taxes the entity for the income, and the reside nce country of the participants taxes these participants, the latter country may not grant double taxation relief because the foreign tax was not imposed on the participant but on the entity. I. Article 4(1)(d) of 1996 U.S. Model and IRC Section894(c) Regulations 5 While the current OECD model tax treaty does not contain provisions to deal effectively with these issues, the 1996 U.S. model provides a solution, at least to the first of the issues mentioned above. This solution is provided through an addition to the OECD definition in article 4 of the term resident. With respect to the residence of partnerships and partners, article 4(1)(d) of the 1996 U.S. model income tax treaty provides as follows: An item of income, profit or gain derived through an entity thatis fiscally transparent under the laws of either ContractingState shall be considered to be derived by a resident of a Stateto the extent that the item is treated for purposes of thetaxation law of such Contracting State as the income, profit orgain of a resident. 6 This provision is not easily understandable. It does not matter under the law of which of the two treaty states the entity that receives the income is organized, or whether it is organized under the law of a third state. The only thing that matters is that if one of the two treaty states considers the receiving entity to be transparent, the treaty applies if the income under consideration is taxed to a resident of either state (that resident being the entity itself or the participants in that entity). 7 The formulation accommodates a series of different structures. For example, if the source of income is in one treaty state that treats the entity (which is a resident of a third state) as the recipient of the income, but the participants residence state taxes the income to the participants, the provision effectively requires the source state to treat the participants as the recipients of the income although under its own domestic law the sou rce state may treat the entity as the recipient of the income. 8 The U.S. model treaty article discusses a series of triangular cases and considers first what the outcome is under the current OECD model treaty. Next, with respect to each case, the article focuses on the impact of the special U.S. model treaty provision on residence of partnerships and partners (article 4(1)(d)). This discussion will not consider the approach taken in the OECD Report on the Application of the OECD Model Convention on Partnerships, issued August 16, 1999. (For prior coverage, see Tax Notes Intl, Aug. 16, 1999, p. 623, 1999 WTD 157-2, or Doc 1999-27066 (3 original pages). This report will be the subject of a later article. 9 Before discussing the cases in section 3 of this article, we will briefly examine the origin of this U.S. treaty provision: the regulations promulgated in 1996 under IRC section 894(c). The approach taken in U.S. model treaty article 4(1)(d) is consistent with the approach taken in the regulations under IRC section 894(c). Essentially, the latter provisions deny any reduced treaty withholding rate to an item of income derived by a nonresident company or individual through a U.S. or foreign (treaty country or third country) partnership or other fiscally transparent entity if (i) the residence country of the company or individual deriving the income does not include the item in the income of a resident entity itself or of a resident participant of that entity; (ii) the treaty does not address the applicability of the treaty to income derived through a partnership; and (iii) the foreign country does not impose tax on a distribution of such item from the partnership to a partner. /3/ .u7238dfbec6f87f4a958d2788d950287b , .u7238dfbec6f87f4a958d2788d950287b .postImageUrl , .u7238dfbec6f87f4a958d2788d950287b .centered-text-area { min-height: 80px; position: relative; } .u7238dfbec6f87f4a958d2788d950287b , .u7238dfbec6f87f4a958d2788d950287b:hover , .u7238dfbec6f87f4a958d2788d950287b:visited , .u7238dfbec6f87f4a958d2788d950287b:active { border:0!important; } .u7238dfbec6f87f4a958d2788d950287b .clearfix:after { content: ""; display: table; clear: both; } .u7238dfbec6f87f4a958d2788d950287b { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u7238dfbec6f87f4a958d2788d950287b:active , .u7238dfbec6f87f4a958d2788d950287b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u7238dfbec6f87f4a958d2788d950287b .centered-text-area { width: 100%; position: relative ; } .u7238dfbec6f87f4a958d2788d950287b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u7238dfbec6f87f4a958d2788d950287b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u7238dfbec6f87f4a958d2788d950287b .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u7238dfbec6f87f4a958d2788d950287b:hover .ctaButton { background-color: #34495E!important; } .u7238dfbec6f87f4a958d2788d950287b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u7238dfbec6f87f4a958d2788d950287b .u7238dfbec6f87f4a958d2788d950287b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u7238dfbec6f87f4a958d2788d950287b:after { content: ""; display: block; clear: both; } READ: Taming Of The Shrew (197 words) Essay We will write a custom essay on Taxation specifically for you for only $16.38 $13.9/page Order now

Krystynas Story Essay Example

Krystynas Story Essay Example Krystynas Story Essay Krystynas Story Essay In the thought provoking novel ‘Krystyna’s Story’ by Helina Ogonowska-Coates, Krystyna underwent a dramatic change from her beautiful loving home in Poland to the harsh inhumane conditions of the Siberian Labour camp – Camp Niechodnile. This change is important as it makes Krystyna a better person and helps others to realise the brutality of war. Before the Russians invaded Krystyna’s home, she had a happy and loving family that loved and cared for her, ‘I remember learning to walk in the warmth of the kitchen with mama leading my footsteps’ Krystyna had an innocent naive childhood, she lived in the moment with no worries crowding her thoughts ‘I loved to play in the orchard, climbing the apple trees or just lying in the shade listening to the birds’. Krystyna’s life had a simple regularity. Then suddenly everything changed. It happened without warning and dragged us along with it’ The Russians stripped Krystyna’s family and home apart, transporting them to a Siberian labour camp called Camp Niechodaile. Krystyna’s living conditions changed significantly, there was no comfort or luxury, everyday was long and hardworking ‘those who do not work do not eat’. Months passed and people were going insane, committing suicide as ‘living had lost its meani ng’. Krystyna’s family were slowly losing hope, losing Krystyna and losing life itself. Yet Krystyna never gave up hope and was determined that she would survive. This change was important because it made Krystyna grow as a person; she gained maturity, courage and determination ‘now I needed to be an adult too’. She constantly assured herself and others that everything was going to be okay even though she had little/almost no knowledge of what was going to happen â€Å"Don’t worry mama, we must concentrate on keeping together†. This change was also important because it changed Krystyna as well as my outlook on life, showing that we must value our family, friends, home and life because you never know what tomorrow could bring ‘living each day had become a chore’. From this novel we see that Krystyna had a wonderful and carefree life until the Russians ripped away their family, friends and every treasured possession. This change caused Krystyna to grow and become a stronger character. The inhumane conditions of the Siberian labour camp made me realise just how precious life is and that we should appreciate every second.

Project Portfolio Management Term Paper Example | Topics and Well Written Essays - 5000 words

Project Portfolio Management - Term Paper Example The researcher states that for an efficient and effective analysis of the process of Project Portfolio Management (PPM) the balance scorecard is part of this process. This is so since it is the balance scorecard that helps in monitoring organizational projects in order to ensure that the projects are in line with the mission, vision, and the overall goals of the organization. It tries to quantify these objective and goals so that they are measurable. In general, the balance scorecard balances the project so that it becomes successful. The processes of PPM analysis always follow a given systematic order or steps. The following are the steps involved in the analysis of the PPM. The first and foremost thing that one must subscribe to before he begins the project is the submission and request for projects. It involves considering projects that are of essential strategic importance to FCC. The stage requires that it is imperative to submit projects that are radar screen incorporated. It m ust be noted that it is at this stage that pay offs are done. This is important as it ensures that: Major threats or risks that might be experienced in the project are fully done away with through strategic alignment and integration; it also ensures that enough resources are set aside for the project therefore ensuring a successful project completion. It also balances off portfolio projects and finally, it ensures that the best practices are applied in the management of the project; this further ensures successful completion of the project.... Remember the projects are always placed in something like a quadrant after which priority is given to each project. The following formula can be used in project prioritization; Strategy +return- risk= project prioritization result (Norrie, 2010) The next stage is the project registration. After the prioritization has been made on projects, what follows is the project registration. This is always important as it makes the project to be official in nature. Registration is always done in the order of priority. (Norrie 2010) The next stage is the project activation. This is also important as it seeks to bargain for the approval and allocation of resources to a particular project depending on the amount of the resources that the project call for. It also links the project to the major projects and sets budgets for the projects. The next stage is the project completion and execution. This is done in order to monitor and measure the performance of the project; it marks the last stage of PPM process. Before we can look into the PPM processes available, it is first important to understand what models are and why they are vital in PPM. In relation to PPM, a model can be defined as a well-programmed mathematical tool that can be used to systematically determine the areas of interest in a given project. A computerized program can be used to determine the value worth of any given project before it is selected. Models are always important as they can be used to create solutions that are beyond human power; research shows that â€Å"human beings have very limited information processing skills and often make errors or are sometimes biased when making choices. However, they are good at creative skills and they can generate more alternatives. Though models are good as they

Discuss Quasi-Experimental Designs Coursework Example | Topics and Well Written Essays - 1250 words

Discuss Quasi-Experimental Designs - Coursework Example Multiple-baseline design differs from a reversal design in that the multiple-baseline design measures multiple variables prior to and after a treatment while a reversal design (also known as ABAB design) is a kind of single-case experimental design which can only measure a single case. Additionally, in Multiple-baseline design, treatment is often introduced to a multiple number of people at different intervals. Quasi-experiments have a number of advantages as well as potential weaknesses. Some of the major advantages of quasi-experiments include greater validity (as it involves more real world conditions) and significantly much more feasibility given logistical and time constraints (Trochim and Donnelly, 2008). On the other hand, the weaknesses of quasi experiments include less controlled variables, and lack of randomness. The absence of randomization is a fundamental weakness as it can lead to weaker evidence by making. This weakness does not always matter as long as it is recognized as quasi- experiment offers a powerful research tool especially in areas where true experiments may not be feasible. Yes, when participants are randomly assigned to groups, it is assumed that the groups are equivalent at the beginning of the study. This is particularly attributed to the randomness of the selection. However, the participants eventually became nonequivalent at the end due to the researcher’s lack of control over the selected participants for ach group. This may be solved by using pretests and covariance experimental designs. The particular outcomes of a given study can be used to effectively suggest that a threat is likely to have been present include covariation, temporal precedence as well as the presence of other plausible alternative explanation for the research results may reveal a threat to the validity of the research. a. Non-equivalent control group pretest only: Involves comparing the treatment and comparison

Contemporary & Future Challenges in HRM Essay Example | Topics and Well Written Essays - 2500 words

Contemporary & Future Challenges in HRM - Essay Example They help an organization to form a competitive edge in which may be difficult for competitors to have. Therefore the function of the human resource department then becomes central to the operation of any organization. The department is given the role of hiring, supervising and organizing training and development of the workforce. Therefore it is important to the management and development of the workforce. In order to function properly, human resource department comes with particular policies and strategic plans that act as guidelines on how the organization is going to function. These policies and guidelines helps the organization to function properly in light of various workforce need for the organization. In order to ensure that these polices meets the needs for the organization and of the workforce, strategic human resource management (SHRM) has become the cornerstone for planning any human resource activities in an organization. Therefore SHRM has become the central focus to the operation of the human resource. SHRM implies the organized way in which the human resource department and in this case the whole organization comes up with strategies to manage the workforce. It involves taking into consideration a number of perspectives which are important of the operation of the department as a whole. ... It is a broader perspective of the HR department and its functions. One of the key components that have enabled the concept of SHRM to take root has been the changing wave of technology in the market. The use of modern technology has been one of the most important factors that have enabled the human resource department to implement various strategies that have been aimed at making its work easier. This paper will look into how technology has been used in the department and the future operations of the department in light of the changing technology in the market. Use of technology in the HRM department Human resource technology has been emerging in the market as the new discipline which has tried to integrate the use of technology in the function of the HRM department. In this case it has been working to ensure that there is application of appropriate technology in HRM in order to enhance the functioning the department. Technology has affected positively and negative to all the spheres of life. While it may have led to loss of jobs, it has been able to increase efficiency, accuracy and time completion of function. The modern technology especially the evolution in the use of computers can be held responsible for having created an effective work place. There has been reduction of errors as a result of manual computation and at the same time there has been increase effective and timely delivery of the needed data. Technology has found a place to be used in the while organizations. It has dictated the standards of an acceptable modern office whose efficiency is riveted on the amount of advanced technology equipment that have been installed. (Bates 2002, p. 82) The revolution of modern technology has affected all

Dress For Success With A Wardrobe Engineer Fashion Essay

Dress For Success With A Wardrobe Engineer Fashion Essay As a Wardrobe engineer, I will show you how to save, and which articles that may be the wrong color or style with the tricks of the trade I have learned through tried and true situations. Most importantly, I want to teach my clients how not to throw away good money on clothes that end up in the back of the closet. I promise that you will save more money by consulting a wardrobe engineer.. With Dress for Success, people who are important will be drawn to you, and they will establish immediate credibility and respect. It is no small thing that the ‘vertically challenged man has attained the title of Mens clothing store Manager. As a wardrobe engineer, I like to try new grooming products, and have my hair cut every week, just to keep a neat and clean appearance. I wear a very basic ‘wave style and dont need to spend too much time styling my hair. I studied the laws of coloration and clothing as camouflage at Hart Schafner Marx University. The company is the founding entity of what is known today as the Hartmarx Corporation. It has a 119 year heritage as the leading American clothing manufacturer and marketer. I learned that what you wear can make you look happy or sad, younger or older, dynamic or dull. I have found out that successful people radiate happiness, health and energy. They never look, tired, sad or ordinary. They have taken the time to find out what makes them look better, so that they always dress for success. During my 35 year menswear career, I was successful in starting men on the road to transforming their image and attitude. I have consulted on the colors; styles and accessories that make men look more powerful and dynamic. With dress for success, doors have been opened for me magically, and I was accorded immediate credibility and respect in the Mens clothing industry. Stop playing Russian roulette with your image. Dont wait another minuteto take control of your image and your life.

Compare Popes and Swifts Ideas on Reason Essay -- essays research pape

Reason’s Significance   Ã‚  Ã‚  Ã‚  Ã‚  One of the most important differences between humans and all other forms of life can be seen in our ability to think and rationalize our decisions and choices as humans. Without reason, we as humans would be no different than a cat or dog. God, in his infinite wisdom, blessed man with the ability to reason, but left it entirely up to us whether or not we choose to use it. Alexander Pope and Jonathon Swift, two prominent writers of the eighteenth century, take two very different approaches when it comes to the importance or insignificance of reason. Pope chooses to argue that reason is the balancing factor in our lives and helps us to achieve the most possible success if we listen to its judgment. Swift, on the other hand, chooses to take reason to the extreme and show the effects of its very possible distortion. Although entirely different, these men show the very best and worst applications of reason. In â€Å"Gulliver’s Travels,† Jonathon Swift shows what happens when we place too much emphasis on reason. In his satire, Swift pokes fun at those who are consumed with the Enlightenment way of thinking. He believes that to place reason in such high esteem is not as necessary as some are making it out to be. Although he seems to believe that reason has its place in our society and every day life, it is not the governing factor by which we should live. In â€Å"Gulliver’s Travels† we see what can happen when people loose touch with reason and the consequences that follow their decisions. In Gulliver’s third voyage to the island of Laputa, Swift pokes fun at those that are obsessed with learning science and abstract thought. He gives us a detailed account of the inhabitant’s lives and daily activities. He begins to describe the Laputians physically by saying that they always have their head tilted to one side or another. He also talks of the eyes of the citizens. He claims that one is poked out, looking upward and the other is turned slightly inward. Swift satirizes their attention span as well. He tells that someone must follow the inhabitants around and continuously poke their ears or mouths because their attention span is so short and they must be remind to pay attention. He even goes as far as to make fun of the clothes they wear. He tells that they are covered with musical instruments and various forms of celestial... ...oes on around us. Pope shows us the importance of having reason and how it serves as a guard for the ultimate fulfillment of our lives as both humans and individuals. Without the ability to reason, we would make many mistakes and would quite possibly be very disappointed in ourselves and in the way our lives turn out. He presents man as unique with only humans having the ability to reason. He also shows the importance of free choice showing that we ourselves chose whether or not we listen to reason. Animals merely give into their passions, but man has a choice.   Ã‚  Ã‚  Ã‚  Ã‚  Overall I must say that I enjoyed both of these interesting, insightful and quite disturbing accounts of the importance of reason and what happens when it no longer used. I would have to say that I enjoyed reading Pope’s account of the importance of reason much more, but Swift was also quite interesting. It amazes me how two men are able to look at one principle and interpret it in two completely different manners. Whether we choose to value reason or cast it aside, I have learned we must be careful not to take it to either extreme, for therein the problems lie. Hope this helps all you guys!!!

Alternative Method for Onsite Sewage Disposal

WASTEWATER TREATMENT PLANT DESIGN Term Paper 1 ALTERNATIVE METHOD FOR ONSITE SEWAGE DISPOSAL (29 Pages) March 2nd, 2012 TABLE OF CONTENTS 1. INTRODUCTION3 2. INFORMATION4 3. 1 Soil Absorption System in a septic tank4 3. 2 Soil Failures6 3. 3 Soils7 3. ALTERNATIVE METHODS FOR ONSITE TREATMENTS 8 AND SYSTEMS OF DISPOSALS 4. 4 Alternative method for soil treatment and disposal systems8 4. 5 Alternative treatment devices13 4. 6 In-house alteration of wastewater16 4. REGULATION OF ALTERNATIVE ONSITE SYSTEMS21 5. CONCLUSION22 6. 7 Funding of existing state onsite programs22 6. Operation and maintenance22 6. 9 Failing systems23 6. 10 Water Conservation24 References25 List of Figures26 1. 0 INTRODCUTION Nearly 30% of the homes in the United States of America depend on onsite wastewater treatment and disposal. This percentage remained constant for the last two decades and is also estimated to be constant in the coming future. It is estimated that up to one half of the septic tanks do not perf orm perfectly or may even fail even before their expected life. The risk of contamination of ground water and surface water quality increases with the failing of an onsite system.These result in degradation of water quality, health hazards, outbreak of diseases and lowered property values. Nationally septic tank leachate is the most frequently reported cause for the contamination of the ground water and consumption of contaminated ground water is responsible for over 50% of all reported outbreaks of waterborne diseases. Lack of affordable and effective onsite sewage disposal is a national issue. Less than 35% of the land in the United States of America is suitable for conventional septic tank soil absorption systems.These limitations and requirements have resulted in developing many alternatives for onsite technologies. This study discusses recent research on alternative onsite technologies. 2. INFORMATION 2. 1 Soil Absorption System in a Septic Tank The soil absorption system in a septic tank is one of the most common treatment systems onsite. This soil absorption system consists of a septic tank, a water tight container which is usually large, and a field of soil absorption. It also contains a series of perforated pipes that are buried in the soil. This system performs two functions, the treatment of wastewater and the disposal.The septic tank provides biological treatment by removing large solids and greases. Further treatment followed by the final disposal is provided by the soil absorption field. A septic tank is made up of a large container which is water tight (usually 1000gal). This container is generally buried slightly below the ground and also adjacent to the building to which it is serving. The greases and fats are collected in a layer on the upper liquid surface whereas the solids settle to the bottom of the tank. For the liquid to be discharged from the layers between the solids and the scum, an outlet is constructed in the septic tank.For approx imately every three years, the solids and scum are pumped from the tank. The treatment or stabilization of contaminants in the wastewater are treated by anaerobic microorganisms. This process occurs in the absence of O2. The soil absorption field consists of a series of pipes. These pipes are placed in trenches which are usually 2 to 3 feet wide and 2 to 4 feet deep. These pipes are perforated. The pipes are placed in Gravel and it is covered with top soil. The effluent from the septic tank first flows down to the pipes, then out of the perforations and finally is absorbed by the adjacent soil.The microorganisms in the soil below the trenches absorb and treat the organic material in the effluent. This treated water percolates into ground water or may also evaporate. 2. 2 FAILURES The main causes for the failure of the system are * The water table being very high. * The surrounding soil being impermeable. * Improper Construction * Lacking in maintenance of the tank. The failed system can usually be defined as * When sewage effluent is collected on the surface of the ground. * When the wastewater is no longer being evacuated by the toilets or drainage systems.Main Causes for these types of Failures * Clogging of the Soil under the system * The rising of the water table to very close of the distribution trenches. * The soil being impermeable. The Clogging of the soil is being considered as the unavoidable occurrence for a soil absorption system over a period. The design of the system, the maintenance of the tank, and the characteristics and amount of wastewater being treated greatly influence the rate of clogging. The immediate clogging of the soil is also occurred when proper pumping of the septic tank is neglected.If the soil under the field of soil absorption is too permeable, even then the system failures occur. If this happens then the effluent directly enters the ground water without proper treatment in the soil. In this case it becomes more difficult to id entify, as there are no problems that can be found out or noticed in the disposal system. A sample of ground water may be taken to detect such failures. 2. 3 SOILS The ultimate disposal of the liquid part of the wastes treatment process depends mainly on soil for all onsite systems. The soil also provides the ultimate treatment in most of the onsite systems.The wastewater is made free of contaminant particles when the contaminants pass through soil by contact with the aerobic microorganisms and also absorption to soil particles. The pathogens and contaminants are completely removed from the wastewater if it travels slowly through 2 to 4 feet of unsaturated soil. If at all the wastewater is travelled quickly the treatment is not done completely and resulting in the contamination of the underground water. Even if the wastewater travels too slowly the saturation of the soil takes place aerobic treatment will also not take place.The time at which the wastewater is to be passed should be determined by the soil permeability. It is mainly affected by texture and structure of the soil. The texture of the soil means the physical nature of the soil with respect to portions of sand, silt and clay. The travelling of the water depends on the particle size of the soil. It travels quickly through the coarse soil and slowly in clayey soils. Soils whose structure is stable will allow more water to pass through than that of those soils whose structure is unstable.The kind of soil absorption system that has to be determined is mainly based on the characteristics of the soil. 3. 0 ALTERNATIVE METHODS FOR ONSITE TREATMENTS AND SYSTEMS OF DISPOSALS The conventional septic tank absorption system is used in less than 35% of the land in the United States of America. There are some areas that are not suitable for the conventional absorption system because of the soil. For the past several years alternative methods to the conventional method of absorption system have been provided to de velop effective sewage treatment to those soils which were formerly not suitable.Most of the alternative methods are still in the experimental stage. This chapter describes the ongoing status of the research being carried out on a number of alternative methods to the conventional septic tank-soil absorption system. The alternative systems for the soil absorption system are divided into three groups * Alternative method for soil treatment and disposal systems * Alternative treatment devices * Alteration of wastewater in-house 3. 1 ALTERNATIVE METHOD FOR SOIL TREATMENT AND DISPOSAL SYSTEMS The main factor in identifying the onsite sewage treatment and disposal systems is the soil.For this reason, the research has been primarily focused mainly on developing alternative soil absorption methods. Five alternatives to the standard soil absorption field are described here. Of which three of them are the alternative methods of distributing effluent to standard soil absorption field, a mound or fill system, and an evapotranspiration system. Soil Clogging over time is an unavoidable occurrence for soil absorption systems. This problem is caused by the manner in which effluent Is delivered to the system.The flows occur to a soil absorption field when the effluent is displaced from a septic tank by a water use event in the household. Such low volumes and irregular waste utilize only a small portion of the disposal trench area on all times. These cause clogging, progressive creeping failure and localized overloading. The following figure illustrates how the progressive failure reaches a state of equilibrium along the entire absorption field with respect to the time. To provide more uniform application of effluent over the complete trench area two systems have been developed. The two systems are Dosing system and Pressure Distribution systems.DOSING SYSTEMS The dosing systems are present in the dosing tank. These dosing systems store the pretreated effluent and apply large d oses to the soil absorption field by gravity, siphon or pump at regular intervals of time. The surface of the soil is returned to an unsaturated condition by allowing the system to drain. The soil type determines the frequency of dosing. It usually ranges from one to four doses per day. EALUATION: The specific cause for soil clogging is not well understood, and some question still exists whether dosing is effective or not. Clogging still occurs in dosing systems as well as standard systems.More research and careful tracking of installed systems is necessary. An additional dosing chamber and pump adds up to approximately $880 to $1000 to the price of the standard system. REGULATORY STATUS: Washington State Guidelines for dosing systems have been issued. There are 57 systems on the state inventory. PRESSURE DISTRIBUTION SYSTEMS Pressure distribution systems like the dosing system store pretreated effluent for periodic distribution to the soil absorption field. Diameters of small radiu s are used to pump the effluent over the entire absorption field. The pressure distribution system provides the most uniform distribution.Such accurate distribution avoids the localized overloading problems. The additional benefit of dosing are also achieved with the Pressure Distribution system. EVALUATION: The Pressure distribution systems are mostly suitable for permeable and coarse textured soils. This is because they improve the potential for treatment by the distribution of the effluent evenly over the entire absorption field and reduce the potential for direct bypass of effluent to the ground water. The installation cost, operational cost and the maintenance cost are much more in a pressure distribution system when compared with the gravity system.This is because of the additional cost of the dosing chamber and pumps which approximately adds to $800 to $1000 to the price of a standard system. The cost of installation of the absorption field is similar to that of the standard field. It is obvious that these systems result in the most effective treatment in coarse textured soils, but it is not clear whether or not the life of the absorption field is long lasted in fine grained soils. REGULATORY STATUS: Washington State Guidelines for pressure distribution Systems have been issued (revised SEPT 1984).There are a total of 52 systems on the state inventory. ALTERNATING DISTRIBUTION SYSTEMS The effluent is not stored by the alternating distribution systems. Instead the disposing of the pretreated effluent is carried out between two separate absorption fields. These absorption fields are constructed in close proximity and the fields are usually alternated annually. This allows the unused field to drain and aerobic decomposition of clogging mat to take place. The residential systems are generally constructed with two equal fields each containing 75% to 100% of the required surface area.EVALUATION: Washington alternative system guidelines require each component field to contain 100% of the area required for a single field. In a conventional system it is also required that the soil meet its standards. Hence the installation cost is more and the benefit received is the increased life time of the absorption field. REGULATORY STATUS: Washington state guidelines have been issued. There are two systems on the state inventory. MOUND OR FILL SYSTEMS This is a pressure distribution system installed in a mound constructed on top of the natural soil.Such systems are used when the GWL is too close to the surface or when the soil is not permeable enough or is too permeable. This mound is constructed of a coarse grained material usually sand through which the pretreated effluent travels before it reaches the original surface of the soil. Vegetable cover and top soil are used to cover the mound. Usually the soil absorption field is constructed below the top soil. The mound system is placed on the top of the top soil layer and thus gains the additional be nefit of this soil layer for the treatment.The treated effluent is dispersed over laterally through the top soil until it is absorbed into the sub soil. EVALUATION: These mound systems have emerged as an effective alternative for sites whose soils are unsuitable. Anyhow construction of a mound requires the transportation of large amounts of new soil to the site and the mound must be carefully designed and constructed properly in order to see that no problem occurs in the future. The design and installation cost of the mound system can cost between $4000to$8000. Therefore this the last option for installation.REGULATORY STATUS: Final state guidelines have been issued for the mound systems and there are 257 systems on the state inventory. EVAPOTRANSPIRATION BEDS The evapotranspiration beds discharge the wastes into the air instead of the soil. The use of such beds is not allowed in those areas where the annual evaporation is more than the annual precipitation. These beds are lined wit h water tight materials such as plastic, filled with crushed rock and sand, and again covered with top soil. Perforated pipe lines are used distribute pretreated effluents to the bed as in the conventional absorption system.EVALUATION: Testing of 17systems took place in Easter Oregon and that revealed out poor performance. All but one of the systems developed holes in the linear. They allowed the untreated effluent to enter the ground water. REGULATORY STATUS: An experimental system permit would be required for installation of the evapotranspiration beds. 3. 2 ALTERNATIVE TREATMENT DEVICES The focus has mainly been on the disposal systems in an onsite research in the USA. However there has been some interest in reducing the clogging of soil absorption fields. This has led to in improving the quality or purity of the effluent from treatment devices.If the purity of the effluent is improved then the clogging in coarse unstructured soils is reduced. There are 2 devices in the pretreatm ent of wastewater, the septic tank and the aerobic tank. To provide an extra treatment to the effluents from septic tank and aerobic tank several technologies have been developed. Some of the devices are capable enough to produce the effluent suitable for surface discharge. However the surface discharge is not allowed in all states and so these types of systems can be utilized to improve the performance of the soil absorption field. AEROBIC TANKSAn aerobic tank is a watertight container which runs on the mechanism where the wastewater comes in contact with air. The decomposition of waste products takes place when they are in contact with the air. The separation of the solids and greases take place and the liquid waste is discharged into a disposal system. The solids must be pumped from the final chamber regularly. Aerobic tanks can reduce the BOD by 85% to 98% under ideal conditions and also reduce the Suspended Solids by 40% to 80%. A septic tank reduces BOD by 25% to 65% and suspe nded solids by 40% to 80%.EVALUATION: Aerobic treatment devices are sensitive to any changes in the quantity of wastewater or the characteristics of the wastewater they are treating. In normal conditions, the effluent has not been shown to be of a higher purity than the septic tank effluent and the purity of the septic tank changes vastly with time. These are mechanical devices which require skilled men to operate it and also to maintain it. Since the aerobic tanks need regular inspections and frequent maintenances, they are best suited for conditions where the management is done by Wastewater Management District or utility.REGULATORY STATUS: Final state guidelines were issued in 1975 for the aerobic devices. No systems are illustrated on the state inventory. ANAEROBIC FILTERS These filters are mainly designed to provide secondary treatment to septic tank effluent before they discharge to a soil absorption system. The filter is a water tight container which is filled with crushed ro ck or other soil type which will support microbial growth. Effluent is treated when it comes in contact with anaerobic organisms on the surfaces of the anaerobic filters. EVALUATION: Development is still in the experimental stage for small residential systems.It is reported that anaerobic filters can reduce the BOD of septic tank effluent by 30% to 80% and can further reduce fecal coliform by 43% to 95%. No additional source of energy is required and the maintenance cost is almost similar to that for a septic tank. Cost Estimations are not available. More research and field tests are needed. REFULATORY STATUS: No state guidelines are there for anaerobic filters and an experimental system permit would be required. SAND FILTERS Many sand filter designs have been installed on an experimental basis for residential onsite use.Sand filters operate by directing pretreated effluent into or onto a layer of sand allowing it to drain through the sand where aerobic decomposition of the wastewat er takes place and collecting the filtrate in a perforated pipe at the bottom of the filter. Filters may be constructed either above or below the ground. The systems that are constructed below the ground can be contained in a water tight vault or can also be uncontained in direct contact with the surrounding soil. Some filters send back part of the filtrate through the filter for further treatment. The liquid filtrate is ultimately disposed of in a soil absorption field.Sand filters are capable of producing very high quality of effluent with reported BOD and SS reductions of 99% and 97%, respectively. EVALUATION: The Oregon Department of Environmental quality has conducted extensive research into the use of sand filters for residential use. Their research has shown good success at improving the ability of soils to accept and treat effluent on sites with soils that are not acceptable for the conventional systems. In cases where the soil conditions are very poor, an installation of sa nd filter is made to treat the effluent coming out of the septic tank before the disposal in the mound system.However this system might cost up to $1000. REGULATORY STATUS: Washington State interim guidelines for sand filters have been issued and are currently being revised. 3. 3 IN-HOUSE ALTERATION OF WASTEWATER The main factors that are taken into consideration when designing onsite treatment and disposal systems are the quantity and quality of the wastewater being treated. These factors also have an important effect on the long term performance of those systems. Wastewater is created and its characteristics are determined by the water use habits of the residents belonging to the household.The quality of the wastewater is also influenced by the water use habits of the residents. One technique of altering the waste stream is one technique considered to permit onsite treatment and disposal on sites with less suitable soils. HOUSEHOLD WASTEWATER CHARACTERISTICS Household wastewater c haracteristics vary widely with the time of day and the season. Wastewater from residential houses is affected by high utilization of water like the day of wash, holidays and guests and periods of no flow in times of vacations. Below are given the values of average residential wastewater.Typical household wastewater is 99. 9% water by weight, and 0. 02% to 0. 03% suspended solids, plus minor amounts of other soluble and insoluble organic and inorganic substances. Wastewater also contains bacteria, viruses and other microorganisms from the digestive tract, respiratory tract and skin. Some of the physical and chemical characteristics of wastewater produced by various activities are listed below. TABLE 3. 1 HOUSEHOLD WASTEWATER – PHYSICAL AND CHEMICAL COMPOSITION ACTIVITY| BIOLOGICAL OXYGEN DEMAND| SUSPENDED SOILS| Kitchen activities| 42%| 27%| Bathing and showering| 6. %| 6. 8%| Clothes washing| 29. 9%| 31. 3%| Toilet Flushing| 21. 8%| 35. 8%| TOTAL| 100%| 100%| WASTE SEGREGATI ON Toilet flushes or black wastes contribute approximately 35% of the water, 36% of the suspended solids, and 68% of the total nitrogen to the household waste stream. The volume and pollutant load of remaining water which is called grey water is reduced if the toilet wastes are treated separately without using water. VAULT PRIVIES Vault privies and holding tank systems store the waste products from toilet in a storage vessel which is water tight and is pumped out periodically?EVALUATION: The storage systems are generally used to correct a temporarily correct a failing system but not always applicable to residential uses. REGULATORY STATUS: Washington state guidelines have been issued and the use is restricted to non-residential applications. INCINERATING TOILETS The use of natural gas and electricity is made to incinerate toilet wastes in the incinerating toilets. In these toilets the solids are reduced to ash and the liquids are evaporated and vented to the outside. Later the ash i s disposed of at regular intervals of time.EVALUATION: Incinerating systems consume energy either from electricity or from natural gas and should go through a fifteen minutes treatment cycle after every use. Five to Six units installed in Kentucky in the early 1970s had been abandoned by 1978 because of high operation costs, associated doors and frequent problems of repairs. REGULATORY STATUS: Washington state interim guidelines for incinerating toilets were issued. BIOLOGICAL TOILETS Biological toilets treat human wastes by composting. Composting takes place under specific conditions of temperature, moisture, exposure to Oxygen and the availability of carbon and nitrogen.This process of composting usually results in a relatively dry end product which is free from harmful components. This end product is intended for disposal as a soil additive. To assure successful treatment of wastes, proper maintenance of design and operation of composting toilets within the composting chamber. Th ere are two common designs used, (1) small units where the entire unit is on the floor in the toilet room and (2) large toilets where the composting unit is below the floor. EVALUATION: Even though they have been in use for many years, the design of composting or biological toilets is still evolving.Field testing in the United States of America has resulted in some problems. Two studies sponsored by U. S. EPA (Environmental Protection Agency) and conducted in California and Oregon report generally poor performance including certain problems like excess buildup of liquid, problems caused by insects and rodents, structural failures and incomplete treatment of wastes. For certain units to operate efficiently an added heat and forced ventilation are required. REGULATORY STATUS: No existing regulations in the state of Ohio. GREYWATER TREATMENT AND DISPOSALGrey water contains concentrations of organic materials, solids, nutrients and fecal bacteria which require treatment to that of the t otal household wastewater. A significant amount of wastewater created can be reduced by segregating the waste. EVALUATION: Even though the conventional treatment and disposal methods are required, the segregation of black wastes allows the size of the system to be reduced significantly. Septic tank size can be reduced by 50% and the capacity of the soil absorption field can be reduced by 40%. REGULATORY STATUS: Guidelines for grey water treatment are included in the state regulations. . REGULATION OF ALTERNATIVE ONSITE SYSTEMS To prevent the spread of diseases, the need for regulation of onsite sewage disposal became necessary. However specific construction requirements are many times difficult to justify in terms of preventing the spread of diseases. This difficulty led to vast differences in policy and allowed regulations to be influenced by political purposes as well as public health purposes. A national survey of existing state codes in 1947 found considerable variation in requi rements for onsite sewage disposal systems (Weibel, 1947, in Kreissl, 1982a).These findings prompted the U. S. Public Health Service to become involved, and in 1957 they published the Manual of Septic-Tank Practice. A survey of all the states was conducted in 1971 and showed that most state codes had incorporated the recommendations of the manual (Patterson, 1971, in Kreissl, 1984). Since that time, states have been revising their codes in response to local experience and new research. In 1980 the U. S. Environmental Protection Agency published a Design Manual for Onsite Wastewater Treatment and Disposal.Newer or â€Å"alternative† onsite treatment technologies are more complex than that of the conventional systems and incorporate pumps, recirculation piping, aeration, and other features (e. g. , greater generation of residuals) that require ongoing or periodic monitoring and maintenance. However, the current management programs of most of the jurisdictions do not typically o versee routine operation and maintenance activities or detect and respond to changes in wastewater loads that can overwhelm a system. In addition, in many cases onsite system planning and siting functions are not linked to larger ground water and watershed protection programs.The challenge for onsite treatment regulators in the new millennium will be to improve traditional health based programs for ground water and surface water protection while embracing a vigorous role in protecting and restoring the nation's watersheds. 5. CONCLUSION There are important problems not addressed by existing regulations 5. 1 Funding of Existing State Onsite Programs The Department of Social and Health Services currently has 1. 8 staff statewide for the entire onsite program. Department officials estimate that 4 to 5 full time staff would be required to adequately perform the state’s duties (Lenning, 1987). . 2 Operation and Maintenance The U. S. EPA (Environmental Protection Agency) Design Man ual for Onsite Wastewater Treatment and Disposal Systems (1980) suggests that there are three distinct phases in the life of onsite systems that required to be controlled. * Installation * Operation * Maintenance The above phases of installation, operational cost and maintenance cost cause problems that may result in system failures that threaten public health or damage the environment. Guidelines for alternative and experimental systems require some monitoring of operation as mentioned in Section 4. 2.The difference between using an onsite system and being connected to a municipal sewer is usually not known to the home owners. Careful operation and careful maintenance is required for an onsite system to function properly. For example, there might be a serious effect on the operation of an onsite system with the use of garbage grinders or excessive water volumes (Refer Chapter 3. 3). An important maintenance function for most of the systems is pumping of septic tank. If this is not done properly it may result in the rapid failure of the soil treatment and disposal system (Refer Chapter 2. 2).Special operation and maintenance requirements are present in most alternative systems so that they can function properly. As of now there are no statewide requirements for operation and maintenance of conventional or alternative onsite systems. There are two possibilities to control the onsite system operation and maintenance. * Regular Inspection and documentation of maintenance * Community or regional wastewater management districts REGULAR INSPECTION AND DOCUMENTATION OF MAINTENANCE To adequately protect public health and the environment regular maintenance of the onsite wastewater systems is required.In some areas, the local governments require the property owners to provide local health authorities with evidence that their wastewater system is being operated and maintained properly. Inspections are conducted by health officials or licensed individuals, such as plumbe rs who are well trained and also are certified to carry out inspections. COMMUNITY OR REGIONAL WASTEWATER MANAGEMENT DISTRICTS In the previous days onsite wastewater systems were considered temporary solutions until one of the areas were sewered. From then they have become an important wastewater treatment practice for many areas.The induced and often dramatic growth can be reduced with onsite system in low density areas. With the help of an onsite system the high costs for the construction of the traditional centralized sewer and treatment systems can also be reduced. The degradation of the ground water and the environment can be avoided if the management district sees that the maintenance of the onsite systems within the district is functioning properly or not. In some states wastewater management districts have been formed using a combination of alternative including individual and communal systems. . 3 FAILING SYSTEMS The repairs are usually difficult when a system fails because of its high repairing cost. The health officials find it difficult in the issues of failing systems. They are difficult to detect the cause of the failure and are even more difficult rectify the defect or to repair it. There are two regulatory problems, related to alternate systems that arise when a system fails. * If there is not enough land to construct an approved replacement system then a failing system may be located on this lot.If there is flexibility in the guidelines for the application of an alternative system or replacement systems, then this could allow people to improve their wastewater treatment system even if they are not able to meet all applications. * The Property owner not being able to afford the cost of an approved replacement system Some funding assistance is required to help low income householders to rectify the onsite system deficiencies. For example if the failing system is located on soil that is not suitable for a conventional system, an alternative syste m may be required.The installation cost and operational cost are very high for alternative systems. 5. 4 WATER CONSERVATION The advantages of water conservation on the treatment of soil and disposal systems are described in section 3. 3. Some of the advantages of water conservation are. * The performance of soil absorption system is increased. * Savings in energy costs * Potential for correcting a system which is failing Several applications for water conservation to regulate to onsite regulations are: * Regulations allow for soil-absorption field sizes to be decreased when it can be shown that low water use fixtures require a decrease.However some officials might be hesitant to permit the decreases in soil absorption field size fearing that the occupants in future might install non efficient fixtures and cause the system to fail. * Water conservation can be a cost effective method for correcting the failures of the system (Refer section 3. 3). There are currently no state guideline s for the application of this method. * Some states like Oregon and California have enacted a legislation which requires the installation of some water efficient fixtures in new construction (Puget Sound Water Quality, 1986). REFERENCES 1.Metcalf and Eddy (2002) Wastewater Engineering: Treatment, Disposal and Reuse, 4th Edition. McGraw-Hill, New York, New York 2. Syed R Qasim, Wastewater Treatment Plants- Planning, Design and Operation, Second Edition. 3. Wikipedia www. wikipedia. org 4. Environmental Protection Agency(EPA) FIGURES 1. Typical Septic Tank – Soil Absorption System 2. Septic Tank (Adapted from Environmental Protection Agency, 1980) 3. Soil Absorption Field Cross Section 4. Typical Dosing Chamber with Pump 5. Mound System 6. Aerobic Treatment Unit (Aerobic Tank) 7. Sand Filter 8. Biological Toilets

Definition and Examples of Singular They

Definition and Examples of Singular 'They' In  English grammar, singular they is the use of the pronoun they, them, or their to refer to a singular noun or to certain indefinite pronouns (such as anybody or everyone). Also called  epicene they and unisex they. Though strict prescriptive grammarians regard the singular they as a grammatical error, it has been in widespread use for several centuries. Singular they appears in the writings of Chaucer, Shakespeare, Austen, Woolf, and many other major English authors. In January 2016,  the American Dialect Society chose the gender-neutral singular they as its Word of the Year: They  was recognized by the society for its emerging use as a pronoun to refer to a known person, often as a conscious choice by a person rejecting the traditional gender binary of  he  and  she (American Dialect Society press release, January 8, 2016). Examples When a person talks too much, they learn little. (Duncan Hines, Lodging for a Night, 1938)If anybody wants their admission fee back, they can get it at the door. (Fiddlers Dram. Spooky South: Tales of Hauntings, Strange Happenings, and Other Local Lore, retold by S. E. Schlosser. Globe Pequot, 2004)She admired the fullness of the dirty net curtains, opened every drawer and cupboard, and, when she found the Gideons Bible, said, Somebodys left their book behind. (Sue Townsend, Adrian Mole and the Weapons of Mass Destruction. Lily Broadway Productions, 2004)She kept her head and kicked her shoes off, as everybody ought to do who falls into deep water in their clothes. (C.S. Lewis, Voyage of the Dawn-Treader, 1952)I know when I like a person directly I see them! (Virginia Woolf, The Voyage Out, 1915)A person cant help their birth, Rosalind replied with great liberality. (William Makepeace Thackeray, Vanity Fair, 1848) Singular They and Agreement Examples of semantically singular they are given in [52]: [52i] Nobody in their right mind would do a thing like that. [52ii] Everyone has told me they think I made the right decision. [53iii] We need a manager who is reasonably flexible in their approach. [52iv] In that case the husband or the wife will have to give up their seat on the board. Notice that this special interpretation of they doesnt affect verb agreement: we have they think (3rd plural) in [ii], not *they thinks (3rd singular). Nonetheless, they can be interpreted as if it were 3rd person singular, with human denotation and unspecified gender. (Rodney Huddleston and Geoffrey K. Pullum, A Students Introduction to English Grammar. Cambridge University Press, 2005) The Growing Acceptance of Singular They The general hesitancy of grammarians towards accepting singular they is not actually matched by many of their academic colleagues who have researched the usage and its distribution (e.g. Bodine 1075; Whitley 1978; Jochnowitz 1982; Abbot 1984; Wales 1984b). Nor indeed is it matched by the lay native speakers of standard English, who show an overwhelming preference for it in contemporary spoken English, non-formal written English and an ever-widening spread of non-formal written registers, from journalism to administration and academic writing. . . . Singular they, in fact, has been well established in informal usage for centuries; until prescriptive grammarians decreed it was grammatically incorrect, and so outlawed it, effectively, from (public) written discourse. The OED and Jespersen (1914) reveal, for example, that right from the time of the introduction of the indefinite pronouns into the language in their present form in the Late Middle English period, the option involving they has been in common use. (Katie Wales, Personal Pronouns in Present-Day English. Cambridge University Press, 1996) The Only Sensible Solution His or her is clumsy, especially upon repetition, and his is as inaccurate with respect to grammatical gender as they is to number. Invented alternatives never take hold. Singular they already exists; it has the advantage that most people already use it. If it is as old as Chaucer, whats new? The  Washington Post’s style editor, Bill Walsh, has called it the only sensible solution to the gap in English’s pronouns, changing his newspapers style book in 2015. But it was also the rise in the use of  they  as a pronoun for someone who does not want to use he or she. Facebook began already in 2014 allowing people to choose they as their preferred pronoun (Wish them a happy birthday!). Transgender stories, from The Danish Girl, a hit movie, to Caitlyn Jenner, an Olympic athlete who has become the world’s most famous trans woman, were big in 2015. But such people prefer their post-transition pronouns: he or she as desired. They is for a smaller minority who prefer neither. But the very idea of non-binary  language with regard to gender annoys and even angers many people. In other words, as transgender people gain acceptance, non-binary folks are the next frontier, like it or not. Who knew a thousand-year-old pronoun could be so controversial? (Prospero, Why 2015’s Word of the Year Is Rather Singular. The Economist, January 15, 2016) Origin of the Concept of the Gender-Neutral Masculine Pronoun [I]t was [Ann] Fisher [author of A New Grammar, 1745] who promoted the convention of using he, him and his as pronouns to cover both male and female in general statements such as Everyone has his quirks. To be precise, she says that The Masculine Person answers to the general Name, which comprehends both Male and Female; as, Any person who knows what he says. This idea caught on. . . The convention was bolstered by an Act of Parliament in 1850: in order to simplify the language used in other Acts, it was decreed that the masculine pronoun be understood to include both males and females. The obvious objection to thisobvious now, even if it was not obvious thenis that it makes women politically invisible. (Henry Hitchings, The Language Wars: A History of Proper English. Macmillan, 2011)

Judy Garland Biography and Profile

Judy Garland Biography and Profile Judy Garland ( June 10, 1922 - June 22, 1969 ) was a singer and actress who gained nearly equal acclaim in both fields. She was the first solo woman to win a Grammy Award for Album of the Year, and the American Film Institute named her one of the 10 greatest female stars of American cinema. Early Years Judy Garland was born Frances Ethel Gumm in Grand Rapids, Minnesota. Her parents were vaudeville performers, and soon Frances joined her older sisters Mary Jane and Dorothy to become the singing and dancing act the Gumm Sisters. The details remain murky, but around 1934, the Gumm Sisters, in search of a more appealing name, became the Garland Sisters. Soon after, Frances officially changed her name to Judy. The Garland Sisters group broke up in 1935 when Suzanne, the oldest of the sisters, married musician, Lee Kahn. Later in 1935, Judy was signed to a contract with film company MGM without the usual screen test. However, the studio was not sure how to promote the 13-year-old Garland; she was older than the usual child star but still too young for adult parts. After a few unsuccessful projects, her breakthrough moment came when she was paired with Mickey Rooney in the 1938  film Love Finds Andy Hardy. Personal Life Judy Garlands turbulent personal life was marked by several instances of heartbreak. When Judy Garland was 13 years old, her 49-year-old father succumbed to meningitis, leaving her emotionally devastated. Years later, her first adult love, bandleader Artie Shaw, eloped with actress Lana Turner leaving Garland crushed. She received an engagement ring on her 18th birthday from musician David Rose who was at the time still married to actress Martha Raye. After the divorce, Judy and David were briefly married. Just three years later, in 1944, the marriage ended.   Following an affair with legendary director Orson Welles, while he was married to actress Rita Hayworth, Judy Garland married director Vicente Minnelli in June 1945. They had one daughter, singer and actress Liza Minnelli. By 1951 they were divorced. During the late 1940s, Garland was hospitalized following a nervous breakdown, underwent electroshock therapy to treat depression, and began to have serious problems with alcohol addiction. During June 1952, Judy Garland married her tour manager and producer Sid Luft. They had two children, singer and actress Lorna Luft and Joey Luft. They divorced in 1965. In November 1965, Garland married tour promoter, Mark Herron. They were divorced in February 1969, and she married her fifth and final husband Mickey Deans in March. In 1959, Judy Garland was diagnosed with acute hepatitis, and she informed doctors that she was unlikely to have more than five years to live. She said she would likely never sing again and remembered feeling relief at the diagnosis because it reduced much of the pressure in her life. However, she recovered over a period of several months and began performing concerts again.   Film Career Following her success in a series of films with Mickey Rooney, the teenage Judy Garland was cast in the lead role of 1939s The Wizard of Oz. In the movie, she sang what became identified as her signature song Over the Rainbow. It was a critical success and Garland earned a special Juvenile Academy Award for her performance in both The Wizard of Oz and Babes In Arms with Mickey Rooney. Judy Garland starred in three of her most successful films in the 1940s. In 1944s Meet Me In St. Louis she sang The Trolley Song and the holiday classic Have Yourself a Merry Little Christmas. For 1948s The Easter Parade, she teamed with legendary dancer and actor Fred Astaire. She starred in 1949s In the Good Old Summertime with Van Johnson. It was one of her biggest box-office successes and featured the movie debut of Judy Garlands three-year-old daughter Liza Minnelli. By 1950, Judy Garland earned a reputation for being difficult while filming new projects. She was accused of showing a lack of effort while drugs and alcohol also interfered with appearing on time for shoots. In 1954, Garland made a celebrated comeback in the second film version of A Star Is Born. Her performance earned accolades from critics and audiences alike, and she received an Academy Award nomination for Best Actress. In 1961 she earned an Academy Award nomination for Best Supporting Actress in Judgment at Nuremberg, but her days as a top Hollywood actress were over. Music Career The last two decades of Judy Garlands life were dominated by her success as a singer in concerts, TV shows, and on record. In 1951, she launched a highly successful tour of Great Britain and Ireland performing for sold-out audiences. The songs of vaudeville legend Al Jolson were a centerpiece of her concerts. During the tour, Garland experienced a rebirth as a performer. In 1956, she became the highest-paid entertainer yet in Las Vegas earning $55,000 a week for a four-week engagement. Judy Garlands first appearance on a TV special took place in 1955 on the Ford Star Jubilee. It was CBS first full-scale color broadcast and was a received stellar ratings. Following three successful TV specials in 1962 and 1963, Garland was given her own weekly series,  The Judy Garland Show. Although it was canceled after only one season, The Judy Garland Show earned four Emmy Award nominations including for Best Variety Series. On April 23, 1961, Judy Garland performed a concert at Carnegie Hall that many consider the highlight of her live performance career. A double album of the show spent 13 weeks at number one on the album chart and earned a Grammy Award for Album of the Year. After her TV series ended in 1964, Garland returned to the concert stage. She performed live at the London Palladium in November 1964 with her 18-year-old daughter, Liza Minnelli. A 1964 Australian tour turned disastrous when Garland was late to take the stage and accused of being drunk. Judy Garlands final concert appearance took place in Copenhagen, Denmark in March 1969, three months before her death. Death On June 22, 1969, Judy Garland was found dead in the bathroom of a rented house in London, England. The coroner determined the cause to be an overdose of barbiturates. He indicated the death was accidental, and there was no evidence of suicidal intent. Garlands The Wizard of Oz co-star Ray Bolger said at her funeral, She just plain wore out. Although initially interred at a cemetery in upstate New York, in 2017, at the request of Judy Garlands children, her remains were transferred to the Hollywood Forever cemetery in Los Angeles, California. Legacy Judy Garlands reputation as one of the greatest entertainers of all time remains strong. More than two dozen biographies have been written about her since her death, and she was listed by the American Film Institute at #8 among all-time greatest female movie stars. The American Film Institute also listed her performance of Over the Rainbow as the top movie song of all time. Four more, Have Yourself a Merry Little Christmas, Get Happy, The Trolley Song, and The Man That Got Away are listed in the top 100. Garland received a posthumous Lifetime Achievement Grammy Award in 1997. She has been featured twice on U.S. postage stamps. Judy Garland is also considered to be a gay community icon. There are differing reasons offered for that status, but the most common include identification with her personal struggles and her relationship to camp culture. In the late 1960s, news accounts of Garlands nightclub performances disparagingly commented on homosexual men being a disproportionately large part of the audience. Many also credit Over the Rainbow as being an inspiration for the gay communitys ubiquitous rainbow flag.

Aircraft Maintenance and Structures Assignment Example | Topics and Well Written Essays - 1000 words

Aircraft Maintenance and Structures - Assignment Example The ability to withstand this weight depends entirely on its maximum landing weight and maximum take-off weight. The main reason for its weight check is to determine the basic empty weight and determine where and how it balances on these conditions. This is also achieved by determining the empty weight and centre of gravity (GüEmes 2006, 47). Being a cumbersome exercise to undertake, especially its either wings or tail dragger, there might be need to determine the middle of gravity and balancing the aircraft might necessitates the need for extra support, this weights that are used to support in the actual weighing process must be exempted from the weight of the plane by determining the tare weight. This is the final weight of all equipment’s that are used up the machine and deducting the weight of the supporting tools to arrive at the actual aircraft weight (Baker et al 2012, 45). The centre of gravity being at a point next to the datum on helicopters and small aircraft, the larger planes middle of gravity is determined in relation to the size of its wings. The wing being the width and the leading and the trailing edge is factored to determine the mean aerodynamic chord and aid in determining the midpoint of gravity too. In the attempt to weigh the aircraft and determine its centre of gravity, a technical responsibility is taken. This is access to information for the purpose of balance and weighs data. This includes aircraft specifications, aircraft operation limit, aircraft flight manual, aircraft weight and balance report and aircraft type certificate data sheet (GüEmes 2006, 57). Before releasing an aircraft to an operation, there are several documents which need to be consulted and fully taken into consideration. Pilot operating handbook gives one of the basic requirements that must be fully adhered before the plane is released to the field to carry its routine (Pardalos et al 2009, 330).  Ã‚  

Quantitative Data Analysis- SPSS Essay Example | Topics and Well Written Essays - 2000 words

Quantitative Data Analysis- SPSS - Essay Example Ethnicity has its impacts felt in many aspects. In education, ones ethnic group determines a lot whether the individual will have a future or not. In some ethnic groups, education is relegated to a far position when one rates other things (Zeichner, K., & Schulte, A. 2001 p. 251). Education in such cases is viewed as being not important at all. According to Flores, G et al. (1999), despite its importance as a hinge to all and every aspect in life, it is viewed by some ethnicities as passage which is not a must for one to undergo. In some African societies for example, education is a thing un-heard of and parents don’t consider taking their children to school. According to Skaggs, M. C. (2001), some ethnic communities have the will to have their children in school, however, the aspect of little finances which they get hinder them (p. 41). Skaggs argues that, if all ethnic communities in diverse countries are given equal opportunities to that accorded their peers from other ethnic communities, then the probability that, they will also attain some grades in very high. To him, lack of proper representation in education institutions of middle and higher learning is not because of their liking but because of the situations they find them selves in (p. 48). The marital status of a parent is another aspect which leads to low education levels. The institution of marriage is one of the conducive environments where education can thrive well. To Stephens, J. (1999), minorities in the US and other developed countries suffer a lot since most of their parents are single parents and lack the will to educate their children (p. 31). To Stephens, a single parent faces the problem of educating since he/she is the sole breadwinner and with the cost of education soaring high, the possibility of educating is dim (p. 33). To Su, Z. (1996), the level of one’s education determines what he/she will earn after the completion of education. According to him,