Story of Moses in Exodus Essay Example | Topics and Well Written Essays - 1000 words

Story of Moses in Exodus - Essay Example he particularity experienced by those whose heritage is distinctively Jewish---it can still have meaning for such outsider communities who embrace the Old Testament stories as a spiritualization of their own struggles, which is ultimately sustaining, respectful, and prestinating others' lives. Here it will be examined why Moses was chosen, what life was probably like for Moses as an exile, and what it was like for Moses to be a chosen leader. One of the purposes of Moses being chosen, was that it was a way to perpetuate the life of the children of Israel. In Egypt, they may have perished if they had continued under the Pharaoh, since Hebrew infant males were being killed. And, it was through this chosen agent of Moses that God, in essence, saved the children of Israel. For the purpose of this paper, here the focus will be given to select verses in Exodus 14 which deal with the parting of the Red Sea. The children of Israel passed through the waters and didn't have to worry about the waters closing in on them, while the Lord made the vehicles in which the Egyptians were pursuing the Israelites (so that they could enslave them again) to disintegrate. "He clogged their chariot wheels so that they turned with difficulty. The Egyptians said, 'Let us flee from the Israelites, for the Lord is fighting for them against Egypt.'" (Exodus 14:25) "Thus the Lord saved Israel that day from the Egyptians; and Israel saw the Egyptians dead on the seashore." (Exodus 14:30) In Ada Maria Isasi-Diaz's book Mujerista Theology, she examines an article called "By the Rivers of Babylon: Exile as a Way of Life." We can only imagine that life was similar for Moses and his people in exile after they crossed the Red Sea. Isasi-Diaz describes her expulsion from Cuba and how she had to struggle with the aspect of having been basically thrown out of her country. She seeks to reclaim this part of her by still remaining faithful to the idea that she wants the flag "draped on her tomb" when she dies, even though she is sin patria (without a country) and sin amo (without a master); she elaborates that "the multi-layered oppression made possible and sustained in all aspects of our lives by sexism, racism/ethnic prejudice, and work to become agents of our own history-the challenge to be self-defining and self-actualizing [human beings]-as an intrinsic element. For this challenge to be met, we know that we have to develop and strengthen our moral agency."1 It is important to note that, much like Ada Maria under Cuban rule, Moses and his people faced all kinds of oppression under the rule of Pharaoh-and once they became exiles they faced different kinds

What makes Sophocles's Antigone a paradigm of the very idea of tragedy Essay

What makes Sophocles's Antigone a paradigm of the very idea of tragedy - Essay Example Firstly, we should understand that the notion of tragedy concerns only a human being. This concept cannot be devoted to the natural phenomena. It can face various kinds of devastating disasters, but their consequences are evaluated as a tragic only in relation to their emergence in peoples lives. Tragedy always involves some conflicts in human relationships. It characterizes the irresolvable question, which always ends with the loss of some significant life values ​​for the participants of the conflict, or even the destruction of their personality. Every person is mortal. Moreover, any individual accepts it as a fact and does not consider it as a tragedy. Death is only one of the manifestations of life - the law of nature. Tragic conflicts arise when people fail in their truly human manifestations, asserting themselves as free and rational beings. The spiritual dimension of human life is the only arena in which the tragedy takes place. The works of Sophocles were based on the myths of ancient Greece. The play â€Å"Antigone† is often compared with the myth about Oedipus. The plot of the tragedy is not complicated. Its main character Antigone (the daughter of king Oedipus), despite the decree of Creon (the legitimate ruler of Thebes), performs funeral rites over the body of one of her fallen brothers Polynices, who led foreign troops to Thebes and betrayed the interests of his native city. As a result, Creon condemns Antigone to a painful punishment, commanding to immure her in one of the caves. Antigone refuses to accept such sentence and commits suicide. Antigones death entailed the suicide of her fiancà © Haemon (Creons son). His mother Eurydice could not stand the sorrow and dies as well. These misfortunes made Creon recognize his miserableness and humble before the gods. Sophocles developed the plot of the original myth, as it was necessary for the disclosure of the tragic actions. He did not paraphrase the

Sterilization by Saturated Steam | Experiment

Sterilization by Saturated Steam | Experiment Introduction Many microorganisms are non-pathogenic and can live in harmony with humans as they do not cause disease. However pathogenic microorganisms can be deadly and therefore need to be eliminated from certain environments. These environments can be hospitals; individuals are already unwell and their immune systems are compromised making them susceptible to infection, water treatment, food and pharmaceutical production; supply available to communities making everyone susceptible, and laboratories; contamination of microorganisms can cause conflicting results. In order to eliminate microorganisms, sterilization of equipment, hospital supplies and production sites are necessary. Sterilization process may involve different methods using heat sterilization, radiation sterilization, filtration, and chemical sterilization. Radiation involves sterilising using gamma waves or ultraviolet light. Chemical sterilization involves using toxic chemicals such as ethylene oxide to sterilise equipment. Filtration sterilises by filtering out microorganism residues from gases and liquids that are sensitive to heat, making them unsuitable for heat sterilization (Goering et al., 2007). Heat sterilization is classified under dry heat and moist heat. Dry heat involves using heat to sterilize by causing denaturation of proteins and oxidative stress onto the cell (Goering et al., 2007).. Moist heat involves using heat and liquid to destroy microorganisms. The most common sterilization method is the use of moist heat in steam sterilization. Steam is considered an easy and effective sterilant, as it is economical, fast working and is harmless to users. Steam is non toxic and economical as it is simply pressurised water in gas phase. Steam sterilization is a fast working process as steam production does not consume a lot of time and high pressure allows exposure to the entire compartment quickly. Steam sterilization is an effective process as it can destroy living microorganisms and at high temperatures it can prevent regermination by destroying endospores as well. Steam sterilization acts by denaturing proteins within cells thereby killing the microorganism. Water vapour releases large amount of heat during condensation, this heat allows penetration of endospores to occur thereby killing endospores. The steam steriliser works using gravity and is therefore often called a gravity sterilizer. The steam sterilizer can have steam be generated from external source or can be produced from a water reservoir internally. Initially the water from a water reservoir or steam from external source enter the steriliser and is heated using a heating element. The steam being produced rises to the top of the chamber leaving cooler air at the bottom. There are drains at the bottom of the autoclave so the cool air can exit the compartment. As the steam fills the steriliser the thermostatic steam trap located at the bottom of the compartment closes. This allows the pressure of the system to build up causing high pressured steam. The timer begins at this point measuring the time set for sterilisation. To maintain the temperature and pressure at set point the heating element turns on and off. After the set time has finished the steam can be removed either to the water reservoir to cool and allow water to condense and be collector before venting to the room, or can be vented straight into the room or a designated safe zone (Dondelinger, 2008). Problems may occur in steam sterilization where it may not work. This can be due to a variety of technical problems such as leaks in the steam line. To monitor the function of steam sterilisers a Sterikon ® plus Bioindicator vial is added to every batch. Sterikon ® plus Bioindicator is made of essential nutrients needed for bacterial growth including sugar, Bacillus stearothermophilus spores and a pH indicator. In a working steriliser these pores should be destroyed in steam at temperature of 121 °C and pressure of 1 bar (VWR, 2002). When all the pores have been killed the vial should stay a pink/red colour. However if the sterilization did not work, in the next 24 hours the B. stearothermophilus spores within the incubated vial will get the opportunity to regerminate. The growth of B. stearothermophilus is facilitated by sugar fermentation producing acid. This acid causes the pH indicator to change colour to yellow and due to the microbe growth the vial will become turbid. (VW R, 2002). This provides an understanding if the steam steriliser is working to safe conditions and helps keep everything sterile. Another method to monitor steam sterilization is the use of Thermalog strips. Thermalog strips are made of two different outer layers, one side is made of foil and the other made of paper, this paper side allows steam to enter. Within these outer layers there is a chemical enclosed with a paper indicator. This chemical liquefies when steam and heat reaches it allowing it to flow along the paper indicator. The length this chemical moves is dependent on the time of exposure to steam, the temperature of steam and the volume of steam (3M, 2010). On the paper side there are two boxes labelled unsafe and safe. If the steam sterilisation occurs properly the chemical will move into the safe window of the strip. However if it does not there must have not been enough steam produced, not high enough temperature or not enough time within steriliser. This experimental report addresses the necessities needed for complete steam sterilization and producing safe equipment. In order to understand the requirements needed for steam sterilization, the experiment is conducted using different methods and conditions for B. stearothermophilus spore strips. The experiment is important as steam sterilization has important applications in preventing spread of disease within the community by sterilising medical equipment and giving reliable results by sterilising laboratory equipment. Hypothesis: Moist heat may be more effective than dry heat in sterilization process as moist heat plays a substantial role in sterilising spores. Steam sterilization is the most used method of sterilization yet its affectivity may be dependent on specific operation conditions. Steam sterilization needs to be monitored as problems may arise with its function, determine these methods of monitoring steam sterilization process. Materials and Methods: Refer to: BMS2052 Microbes in Health and Diseases Practical Class Notes (2010), Department of Microbiology, Monash University. Pages 35 -37. Results: Results 1.1 Thermalog strips were placed in Schott bottles, one with water and loose cap and the other tightly capped with no water added. After 15 minute sterilization at 121 °C the Thermalog strips read either safe or unsafe in relation to microbial presence. Results 1.2 Two bioindicators, initially pink, were separated one underwent steam sterilization and the other had no sterilization. After incubation for 3 days at 56 °C the bioindicators colours were recorded. Results 1.3 All four screw-capped bottles had one strip of B. stearothermophilus spores inside. These four bottles underwent different conditions, e.g. underwent steam sterilization or had liquids added. All these bottles underwent incubation for 3 days at 56 °C. Discussion Steam sterilization experiment shows the affectivity of steam sterilization, the operation conditions and monitoring the process using Thermalog strips and Sterikon plus Bioindicator vials. In order to determine the requirements needed for steam sterilization Thermalog strips are used to measure affectivity of steam sterilization. In the experiment the Schott bottle with water that was loosely capped had a reading on Thermalog as safe. This is due to steam having direct contact to Thermalog strip as water inside the Schott bottle vaporises when inside steriliser and the loose cap on the bottle allows steam to enter during sterilization. However the other Schott bottle that has no water and is tightly capped has a reading on Thermalog strip as unsafe. The Thermalog strip remains in the unsafe window as it has not had enough contact with steam as the cap was tight thereby not allowing steam from the steriliser into the bottle and there was no water within the bottle so steam could not be produced within the bottle either. Thereby this shows for complete sterilization to occur there needs to be direct contact between equipment being sterilised and steam, a high enough temp erature and enough time in the steriliser, all these properties are monitored by Thermalog strips. Thermalog strips are affective at monitoring temperatures and time exposure to steam yet it does not prove that say heat resistance pores will be destroyed at the specific conditions. Therefore Thermalog strips should be used but in combination with other monitoring items. Steam sterilization monitoring can also be done with Sterikon ® plus Bioindicator vials. This experiment shows how the Bioindicator vials work and how effective they are at monitoring the process. Bioindicator vials have B. stearothermophilus spores in a nutrient broth with a pH indicator. Initially both these vials appear to be clear and pink in colour. The Bioindicator vial that is placed in the steriliser stays pink and clear whereas the vial that was not sterilised became cloudy and yellow. This means that the Bioindicator vial sterilised has no bacterial growth, as regermination has not occurred while the vial not steam sterilised did have regermination. Regermination of spores allows formation of bacteria. These bacteria facilitate their growth by fermenting sugar. This fermnattion process generally procuces acidic end products, family of Bacillus do mainly produce lactic acid as an end product. As these products are acidic the pH indicator will change colour in respose to th e formation of these products. The pH indicator changes colour from pink to yellow. The bacterial growth will also cause the vial to look cloudy due to turbidity within. The results showed the Bioindicator vials work consistent with what was expected showing that they are an asset in monitoring steam steriliser function as they show Monitoring the needs to facilitate complete steam sterilisation occurs in the third part of the experiment. Bottle 1 is used as the control showing that the B. stearothermophilus spores have the ability to regerminate from the initial spore strip. If bottle 1 had not shown microbe growth the results obtained would not prove steam sterilization has occurred as the spores may not have had the potential to regerminate at all. Bottle 2 shows that steam sterilization can occur when water is added to the bottle. As the heat within the steam steriliser increases the water within the bottle will vaporise forming steam. This steam will have direct contact with the spores allowing the spores to be completely eradicated. Bottle 3 was tightly capped and had no liquid added to it making it impossible for steam to have direct contact with the spore strip. As the spores were still alive during incubation the spores regerminated and formed bacterial growths within bottle 3, viewed as cloudy. Bottle 3 as it had no contact with steam had only dry heat sterilization working within which is not effective in killing of spores and thereby is less effective than steam sterilization method in bottle 2. Bottle 4/5 was tightly capped and had paraffin oil added to it. It would be expected that this bottle would have bacterial growth as there is no steam in direct contact with the spore strips. The oil could even act as a barrier for any steam, entering through the tight cap, to get in contact with the spores. However the results obtained in the experiment showed that there was no bacterial growth in bottle 4/5. This is most likely due to experimental errors where the spore strip was not completely submerged in paraffin oil and the cap of bottle 4/5 was not tight enough. This would allow steam to enter the bottle and have direct contact with the spore strip as the oil was not covering the whole strip. This experiment showed that for effective steam sterilisation to occur the equipment and instruments must have direct exposure to steam. Steam sterilization experiment has showed that for steam sterilization to occur direct contact with steam is needed; this can be from direct steam from steriliser or water within vaporising. Steam sterilization experiment could have included a few more alternative conditions such as a loosely capped bottle with no water and a loosely capped bottle with oil. This would have showed steam can enter a bottle and cause sterilization. Also a loosely capped bottle with oil would have been able to tell the effect of oil on direct steam sterilization. Steam sterilization is a more effective and time efficient process than dry heat sterilization techniques. Steam sterilization can manage to kill heat resistance bacterial spores whereas most dry heat sterilization cannot. There is a dry heat sterilization method that is effective in killing bacteria regerminating from spores called Tyndallization. Tyndallization involves heating equipment and instruments for a certain time ranging from a few minutes to an hour depending on temperature of heating for three to four days. Initially this will kill all existing bacteria and other microorganisms. On the second day the spores would have regerminated allowing the second row of bacteria to also be killed. The third day will allows time for the late germinating spores to regerminate and heating allows them to be killed (Aminot and Kerouel, 1997). This procedure despite its affectivity this procedure still takes several days to complete therefore steam sterilization is the better option. Sterilization is an important process in hospitals, water treatment facilities, food and pharmaceutical production and laboratories. In hospitals sterilization can prevent the spread of diseases caused by opportunistic pathogens such as Staphylococcus aureus, Escherichia coli, Pseudomonas aeruginosa and Klebsiella pneumonia (Goering et al., 2007). Steam sterilization is therefore an ideal form of sterilization in hospitals to prevent spread of disease with the aid of Bioindicator vials to monitor function in every batch and occasional use of Thermalog strips. Conclusion Steam sterilization can only occur if the equipment being sterilised has direct contact with steam from steam provided in steriliser or from heat causing water within to vaporise into steam. Without steam contact the equipment is having only sterilization by heat which is an ineffective sterilization method on spores. Oils, fats and other hydrophobic substances should cause barriers for steam penetration making sterilisation less likely. It is important to monitor steam sterilisers as many mechanical interruptions could prevent complete sterilisation. Sterikon plus Bioindicator vials are an effective way to monitor steam sterilisers as they produce consistent results showing whether sterilisation has occurred or not. Thermalog strips can also be used to monitor if steam sterilising machines are reaching conditions that allow safe sterilisation to occur, for example the right amount of steam, temperature and pressure.

Television Talk Shows Essay -- Entertainment Papers

Television Talk Shows The United States’ longest running program is actually a news/talk show called Meet the Press. It began as a radio program in 1945, and had little changes when it was aired on NBC for the first half-hour television broadcast in November 1947. Meet the Press May have been the first talk show to be shown on television, but it wasn’t the first regularly scheduled talk show. Sylvester Weaver produced the first regularly programmed talk show called Broadway Open House from May 1950 to August 1951. Two Veteran Jerry Lester and Morey Amsterdam, who were stand up comedians, shared the hosting duties for this talk/variety program. Broadway Open House was a mixture of routines, singing, dancing and comedy, which would start a trend of new talk shows to soon follow. The Tonight Show staring Johnny Carson, which premiered October 1, 1962, was one of those shows that followed Broadway Open House. With Johnny’s little competition, appearing on his show became one of the first big breaks for many upcoming stars on the road of fame and fortune. His show became so big that Johnny negotiated a deal with NBC to give him 2 million dollars per year, while his taping schedule included twelve weeks of four shows weekly, twenty-five weeks of only three shows a week, and fifteen weeks of vacation. Some of the stars that made got their start on The Tonight Show with Johnny Carson were people like Jerry Seinfield, Roseanne, and Gary Shandling. When Johnny Carson decided to retire, his show was given to comedian Jay Leno, making The Tonight Show one of the greatest and longest running shows ever. Early Morning Talk Shows A typical morning for most Americans consists of eating a hearty breakfast, drin... ...9.htm Larry King Live Retrieved October 29, 2001 from the World Wide Web: http://www.cnn.com/larryking Scott, Gini, Graham. (1996) Can we Talk? The Power and Influence of Talk Shows. New York: Plenum Press. Survey. â€Å"Reason for Watching Talk Shows.† Nov. 1, 2001. Survey. â€Å"Talk Shows Watched by Students.† Nov.1 2001. Studios USA(2001). Report: Maury Povich. Nov. 1, 2001. Retrieved from the World Wide Web:http//www.studiosusa.com/maury/html. The Rosie O’Donnell Show. Oct. 20, 2001. Retrieved from the World Wide Web: http://ytv.yahoo.com/fc/ytv/rosie_o_donnell_show. Tolson, Andrew. (Eds.). (2001). Television Talk Shows. New Jersey, Mahwah: Lawrence Erlbaum. T.V. Talk Shows( 2001). Report: Research on T.V. Talk Shows. Oct. 18, 2001. Retrieved from the World Wide Web: http://www.Missouri.edu/~advcf/tv-talk-shows.html.

Health, Safety and Security Essay

Explain potential hazards and harm that they may arise from each in a health and social care setting (P1) There are lots of hazards that may occur in health and social care settings, these hazards pose risks of harm that effect specific service user groups. The essay is based on a private residential care home for the elderly with dementia, these people have mobility issues and other health issues associated with old age, e.g. high blood pressure and diabetes. There are 20 residents with 8 permanent members of staff including a nurse and various care workers. Hazards in the physical environment The physical environment includes everything that is around you e.g. people, buildings, pets, objects, temperature and air; all of which have a dramatic influence on people’s well-being. There is a governmental National Minimum Standards which people must maintain for a healthy physical environment. These pose risks for the elderly residents due to their limitations in vision and with movement. The hazard is the obstacle of boxes left in the narrow hallways. This risk is that the elderly people will trip over the boxes and cause injuries to themselves, this is caused by their limitations of movement and vision thus them not seeing the obstacle or can’t move to avoid them so they are likely to fall over them. (http://ageing.oxfordjournals.org/content/26/3/195.full.pdf) Hazards from equipment The hazards from equipment are any equipment you use or come in contact with in the work place; these could pose a hazardous risk. This is a hazard in the residential care home due to the residents needing regular medical tests to see if their medication is working and if not then a review of the medication is needed to assess what needed to be done to help the residents. If the medical equipment such as a sphygmomanometer gives false readings due to it been broken then it can cause patients to be misdiagnosed that there medication is needed at the dosage. This misdiagnoses could potently cause injury to the residents e.g. if a person has high blood pressure but the equipment gives a low reading then long term damage can happen to blood vessels such as ones in the kidneys. (http://www.ncbi.nlm.nih.gov/pmc/articles/PMC2563463/) Hazards from infection Serious infections mainly only pose risks if procedures are correctly followed, if they are not followed then it causes unnecessary hazards to yourself and others. This is a potential life threatening hazard in the elderly residential care home especially for those who are immune compromised, which elderly people are. Diseases such as MRSA can spread rapidly around the care home if correct procedures in cleaning are not followed, this infection has been linked to over 1,000 deaths a year. These hazards of infection come from things such as incontinence pads not been disposed of, a lack of hygiene levels been maintained etc. (http://www.ncbi.nlm.nih.gov/pubmed/12652388) Hazardous waste Hazardous waste is any human waste and potently infected equipment, this waste needs to be disposed of correctly. Syringes and needles are a serious hazard which can cause needle-stick injuries; this can happen if these objects are not disposed of correctly. They should be disposed of in sharps boxes which are then incinerated; if not there is a potential risk of the spread of, HIV and Hepatitis B virus. Within the residential care home it is a large risk as if procedures are not followed for the residents, blood carried infection such as hepatitis B can be spread to other residents. This can happen by them having yearly flu vaccinations, if the needles are not changed for each resident then these infections are spread. Also soiled bedding and incontinence pads are a hazardous waste which should either be washed at a high temperature to kill the bacteria or be disposed of and incinerated, this will prevent diseases and infections spreading thus becoming a hazard. (http://www.epa.gov/ superfund/students/clas_act/haz-ed/ff_01.htm) Hazardous substances There are many hazardous substances in health and social care settings, most are only potential risks if correct procedures are not followed. This is a hazard particularly in care home as the residents can become disorientated and may ingest the chemical cleaning products without realising how hazardous it can be. By ingesting the chemical cleaning products it could kill or seriously damage the residents internally. To prevent this happening, all hazardous substances should be stored in either a lockable cabinet so residents cannot ingest them. Also medicines are a hazardous substance which if they are not stored in a lockable medicine cabinet can lead to residents ingesting them which can kill them. (http://www.rospa.com/occupationalsafety/training/riskassessment/control-of-substances-hazardous-to-health.aspx) Hazardous working conditions Working conditions are all aspects of where you are during your work. This includes things such as the staffing levels, hours of work and staff relations. There are a lot of regulations in the health and social care sector which helps maintain a standard of care. However there is a higher than normal levels of staff turnover with much staff shortages this causes the staff to have to rush over there work thus procedures are not always followed correctly leading to an increase in the risk of accidents and injuries. Also many staff members may have to work double shifts or long shifts which may lead to staff neglecting residents as been over tired means staff will forget doing things which is necessary. Within the care homes for the elderly this is a very dangerous hazard, due to their possible limitation in movement, it can cause the service users to come to harmed due to neglect caused by a lack of supervision by staff members as they are over worked. Hazardous security systems Security systems are put in place to protect the safety of staff and the service users. All social, health, yearly years care and residential homes have security system procedures in place to protect people. Within the residential care home there are lots of confidential personal medical records that have to be kept secure. If they are not kept secure then their bank details could be used and their money stolen without them knowing, this could lead to their family not been able to afford to pay for the care home and the person losing their place in the home. Also the residents have dementia so there is a security hazard as they may wonder off the premises and get injured. To prevent this happening all doors and windows must be locked. Doors can have electronic locks so only authorised people can enter or leave the home, yet if there’s a fire or emergency the doors unlock to allow residents and staff to leave easily

The Robin Hood Tax – Summary

Business Tax: Reading Week Notes The Robin Hood Tax * The idea behind the RHT is to generate hundreds of billions of dollars * That money could be used to kick-start the US economy and get America back on its feet * The RHT = 0. 5% tax on Wall Street transactions * Benefits: * It won’t affect the vast majority of Americans * It’s easy to enforce * It’s tough to evade * It taxes those who are to blame for the global financial crisis, rather than the average American * It will help limit riskless speculation that threatens financial stability The RHT is seen as justified as â€Å"the banks can afford it† * â€Å"It’s not a tax ON the people, it’s a tax FOR the people† * It will be implemented using a Financial Speculation (or Transaction) Tax (FST/FTT) * The FST is a small tax of less than half a percent on trades in derivatives, stocks, bonds and foreign currency * With an FTT, a small percent (between 0. 005% and 0. 5%) of the value of the trade is collected in tax revenue The tax will deter the most risky transactions and prevent some of the â€Å"gambling† which helped trigger the financial crisis * Why is the RHT needed? The financial crisis has left a massive hole in the US’s public finances and this needs to be filled. The money raised will generate jobs and strengthen public services * The money can also be used to fund new Green projects to help curb global climate change * Disadvantages The article is incredibly biased so it downplays this point: the tax will affect regular investors as well which could discourage normal people from investing * The tax will affect the value of pension funds, possibly discouraging trading which would see the value of pensions of many normal American’s fall * Banks may just past the cost of this tax onto the consumer * The affected companies may just move their business offshore or start trying to avoid other types of taxes * The tax could alter dealing s between US firms and other foreign firms.For example, foreign firms will be less likely to invest in the US markets * Overall that article was disgustingly bias but it does make a good point of taxing those who have the money and those who have put America (and the rest of the world) in the global financial mess its currently in * The RHT is also sometimes incorrectly called the ‘Tobin Tax’. The Tobin Tax is basically the RHT except it focuses solely on taxing financial taxation between countries to reduce rapid foreign investmentPAYE System Benefits| | Disadvantages| Simple| | Lack of accuracy| Provides real-time information to the government| | Reliance on Tax codes| Unavoidable| | No P45 form| Reduced the tax forms for employees| | Does not include Benefits in Kind (BIK)| No bad debt| | HMRC mistakes| Carbon Emissions Trading Scheme Benefits| | Disadvantages| Incentives for businesses to become environmentally friendly| | How many permits do you issue? What is the upper limit of pollution? Who decides? Reduces carbon emissions| | Low emission companies will have no incentive to reduce emissions further| Tax revenue for government| | Complicated system| Incentivises businesses to look for more environmentally friendly fuel sources innovation| | Inconsistent system| | | Higher costs for businesses passed onto consumers? | UK VAT System Benefits| Disadvantages| Difficult to avoid| Costly to implement| Simple| Users must be ‘tax savvy’| VAT is transparent| Regressive tax|Price does not increase when VAT is added| VAT is inflationary| Fairness| | Huge tax revenue for government| | VAT may be selectively applied| | Cheap admin costs for HMRC| | More efficient tool for macroeconomic policy than income taxes| | VAT charged on sale VAT charged on sale VAT paid on purchases VAT paid on purchases VAT Due VAT Due Input VAT Input VAT Output VAT Output VAT Exempt| Zero rated – 0%| Reduced rated – 5%| Standard Rated – 20%| Financial services| Cakes| Energy saving materials that are permanently installed (e. . loft insulation)| Too much to list| Insurance| Basic food| Mobility aids for the elderly| | Betting & Gambling| First aid| Nicotine patches + gum| | Education| Books| Sanitary protection products| | Burials/cremations| Children’s clothes| Fuels| | | Public transport| Protective equipment e. g. baby car seats| | | Books + Newspapers| | | The supply is taxable Can reclaim ALL input tax paid The supply is taxable Can reclaim ALL input tax paid