Essay on E-Waste Recycling - 1501 Words

When Apple CEO Steve Jobs took the stage to deliver a candid commencement speech at Stanford this past June, a plane flew over the stadium with a banner that read: Steve -- dont be a mini player -- recycle all e-waste. This was the latest stunt by the Computer Take-Back Campaign (CTBC), an environmental crusade supported by activist groups who have criticized Apple for lagging behind the rest of the computer industry in its recycling efforts. The planes banner referred to Apples recent announcement that it will now accept iPods for free recycling at all of its stores in exchange for 10 percent off the purchase of a new iPod. Until June, organizations like the CTBC and the Silicon Valley Toxics Coalition (SVTC) roundly denounced†¦show more content†¦The CTBC claims that e-waste accounts for approximately 40 percent of these three toxins that end up landfills, noting that just 1/70th of a teaspoon of mercury can contaminate 20 acres of a lake, making the fish unfit to eat. Unfortunately, the EPA estimates that only 10 percent of e-waste is recycled annually. Even more upsetting, though, are the conditions in which some of these materials are recycled. While some firms operate under strict environmental regulations with adequate protocols to protect workers health, many do not. E-Waste Goes Global In 2002, the Basel Action Network (BAN) along with the SVTC released a groundbreaking, heartrending investigation called Exporting Harm: The High-Tech Trashing of Asia [PDF]. BAN found that 50 to 80 percent of e-waste collected in the western U.S. for recycling is actually exported to countries like China, India, and Pakistan. The investigative team witnessed the toxic dumping of lead-laden cathode ray tubes in open fields and rivers not far from populated areas, the open burning of plastics and wires, and exposure to toxic solders from circuit boards. They also documented hundreds of thousands of migrant workers (men, women and children), who were forced to break apart and process obsolete computers, completely unaware of the health andShow MoreRelatedE-Waste Recycling Program982 Words   |  4 Pagesenvironment. However, there are still some activities that we might think they are safe for us and the environment; it they actually kills us in far the future. One of them is recycling electronics equipment. Nowadays, electronic waste (e-waste) is increasing rapidly in the US and many people know that they should not just throw e-waste in the garbage can because it can be delivered to the landfill, burned and leave over chemical substances into water underground . That is very dangerous because it mightRead MoreRecycling E Waste And Its Effects On The United States834 Words   |  4 PagesRecycling e-waste If you where to ask a small child in Nigeria—what do you do everyday? They will most likely answer, burning e-waste and selling the minerals inside in in. Not an answer you would receive from an American children living in the Untied States. Slowly this kids are being sicken by all the dangerous substances that e-waste contains. Soon this will lead for their bodies to stop growing properly. They will eventually die. Old electronics should not be thrown away, instead recycledRead MoreEvaluating The Building Of An E Waste Recycling Facility Or No1883 Words   |  8 PagesRisk Paper Risk Assessment Plan This scenario is very complex and requires a very sensitive and dynamic approach in order to decide whether to approve the building of an e-waste recycling facility or no. Definitely all the sides, city official, company representatives and the society, need to communicate with each other in order to come up with the correct conclusion. There are a issues in this scenario, however, I believe that in contains problems of only one of three risk challenges. I thinkRead MoreEvaluating The Performance Of E Waste Recycling Programs Using Fuzzy Multi Attribute Group Decision Making Model1522 Words   |  7 Pages Review of â€Å"Evaluating the Performance of E-Waste Recycling Programs using Fuzzy Multi-attribute group Decision Making Model† Haokun Li hli120@illinois.edu â€Æ' Contents Introduction 4 Performance Evaluation 5 (1) Define Criterions 5 (2) Score the Criterions 6 (3) Compute Weighting Factors 7 (4) Computing Weighted Matrix 8 (5) Find Positive and Negative Ideal Solutions 8 (6) Compute Overall Performance Index 8 Conclusions 9 References 10 â€Æ' Abstract: A fuzzy multi-attribute groupRead MoreIt Is Supposed To Be A Bright Sunny, Warm Day In The Northern1564 Words   |  7 Pagesof not breathing in the foul particulates that waft around in the soupy gray sky. Almost ironically, our goal of processing e-waste, in an effort to reduce its effects, can contribute greatly to a large set of environmental, health, and social issues. And while the pollution in China can also be attributed to any number of unclean industrial practices, the issue of e-waste should not be put off for later handling. Jennifer Good of Brock University states that â€Å"†¦the Electronics TakeBack CoalitionRead MoreEssay about E-waste Management862 Words   |  4 PagesToxic waste or electronic waste (e-waste), produced by obsolete electronic products, is growing at an alarming rate, and poses a severe environmental threat. In light of challenges underlined by this new kind of waste, sound management is imperative. Although, America and Asia are economically very different from each other, ironically they do not differ much when it comes to the `mismanagement of e-waste: unsafe disposition practices, lax legislation, and inadequate recycling. Disposal of e-wasteRead MoreShould Electronic Waste Be An Unethical Political Decision?3555 Words   |  15 PagesThe production and circulation of electronic waste is a highly politicized and complex issue which highlights the conflicts and tensions between jobs and the environment. There are debates surrounding governance decisions and global economic linkages which approach the disposal of e-waste from two different stand points. One view is that the first world is making an unethical political decision to send its e-waste problem to pollution havens i.e. third-world countries with less stringent environmentalRead MoreThe Problem Of E Waste2629 Words   |  11 PagesE-Waste may be described as a broad and growing range of electronics ranging from large household devices such as refrigerators, air conditioners, cell phones, personal stereos and consumer electronics to computers, which have been discarded by their users. (Puckett and Smith, 2002). While this description is accurat e, it is slightly ambiguous about the length of time before a device can actually be considered waste. Often, owners discard their electronics long before they have reached the end ofRead MoreThe Problem Of E Waste1718 Words   |  7 Pageslives of the people and the use of such innovations. In this regard, electronic waste commonly referred to as â€Å"e-waste† is one of the biggest challenges facing people all over the world for the production of the electrical and electronic equipment has been growing rapidly in the past decades. Therefore, the rise in demand for this equipment and the high obsolete rate has made e-waste of the fastest growing source of waste. For this reason, experts have come out to suggest various methods that can beRead More Solutions to E- waste problem Essay997 Words   |  4 Pagesdevices. Consequently, in our disposable age most apparatus turn into aged ones in a couple of years or even months. This is one of the reasons why electronic devices be come waste. E-waste is discarded, surplus, obsolete, or broken electronic devices or apparatuses. Most environment protection organizations maintain that e-waste induces health and pollution problems. The primary reason for this view is that almost all of the electric devices contain hazardous substances which are toxic and are not

Anxiety Disorder And Anxiety Disorders - 1075 Words

A feeling of worry, nervousness, or unease, typically about an imminent event or something with an uncertain outcome. This is the definition for anxiety from a text book stand point. Someone that has or has experienced anxiety would describe it differently. An anxiety problem can be developed through genetics, past life events, and personality. Anxiety can be broken down into six different branches: generalized anxiety disorder, panic disorder, obsessive-compulsive disorder, phobia, post-traumatic stress disorder, and social anxiety disorder. People with generalized anxiety disorder (GAD) often have increased anxiety over something that shouldn’t create worry. Such as thinking about having to get through the day. This is a cycle that they†¦show more content†¦But when those fears disrupt someone’s daily routine or relationship they might have a phobia anxiety disorder. Someone with this disorder might travel an extra thirty minutes out of the way for work just to avoid a bridge because of their fear of heights. Some believe that these phobias are developed during childhood but they are more commonly brought on suddenly during adulthood. These people usually realize that their fears are irrational but they can’t change them because even thinking about them cause extra distress. 8.7% (9 million) of American have this disorder and is usually onset around the age of 7. It is very normal for someone to have nightmares or flashbacks to something traumatic that happened but post-traumatic stress disorder(PTSD) is much more serious. People that have experienced a very traumatic event such as war, rape, death, or any other event will have PTSD. Sudden flashbacks or memories can cause someone to have a panic attack or cause them to become very aggressive. PTSD can stick around for months or even years after the experience that caused it. It is estimated that around 7.8% of Americans will experience PTSD at some point in their lives. Social anxiety disorder also known as social phobia is a phobia that prevents the person from being able to have a normal social life. When in a crowed situation this person will have a constant fear that their pears are making fun of them or talking about them. This preventsShow MoreRelatedAnxiety Disorder And Anxiety Disorders1224 Words   |  5 PagesAnxiety is defined as a persistent fear that occurs in the absence of a threat. Anxiety and fear are typical human reactions that can be exaggerated. When an individual’s anxiety interferes with their everyday life, it is then referred to as an anxiety disorder. There are five classes of anxiety disorder, which include: generalized anxiety disorder, phobic anxiety disorder, panic disorders, obsessive-compulsive disorders, and posttraumatic stress disorder. There is not a specific cause to anxietyRead MoreThe Anxiety Disorder ( Anxiety )1126 Words   |  5 Pages A Psychology disorder known as anxiety disorder, is the most common in the United States. In a result of, 18% of 40 million people suffers from anxiety. However, there are six different types of anxiety disorders in the results of stress, depression, social interaction, obsessive compulsive, and phobia. Which characteristic functions as a natural part of life, that can be treated thought several methods. Anxiety is a feeling of numerous of things, whether its danger or a sense of threat andRead MoreAnxiety Disorder And Anxiety Disorders1868 Words   |  8 Pagesof both physical and mental development. Mood disorders are often overlooked during this time for the brain becoming more developed; however among children, anxiety disorders seem to be the most common disorders to be experienced (Nelson; Israel, pg 112). Barlow (2002) defines anxiety as a future-oriented emotion that is characterized by the inability to be in control and predict future events that can be potentially dangerous to the individual. Anxiety shares commonalities with fear, but the differenceRead MoreAnxiety Disorder And Anxiety Disorders2598 Words   |  11 PagesFor a huge amount of people, anxiety is a normal response to everyday stress. It’s a normal emotion that everyone goes through at a certain points in their lives. Many people feel anxious or nervous when facing problems at work, school, etc. An xiety disorders however, are super different. They can cause such distress that interferes with a person’s ability to live a normal life. Anxiety disorders are the most common psychological disorders in the United States. About 27.6 million people in the URead MoreThe Anxiety Disorders : Social Anxiety Disorder2032 Words   |  9 PagesClient Goal There are many adolescences that suffer from anxiety that interferes with them performing in the school setting, and often affects their behavior and grades. One of these anxiety disorders is social anxiety disorder, which is â€Å"characterized by significant discomfort and avoidance of social or performance situations† (Ryan Warner, 2012, p. 105). Studies have found that â€Å"recent estimates indicate that 6% of children and 12.1% of adolescents meet criteria for this diagnosis† (Ryan Read MoreAnxiety Disorder3897 Words   |  16 Pageson Anxiety Disorder Jeffrey S. Fletcher, M.A. Kathleen B. Stinger Psychopathology and Counseling, Coun 656 4, May 2014 Author Note Jeffrey S. Fletcher, Student, Liberty University. Correspondence concerning this paper should be addressed to Jeffrey S. Fletcher, Jfletcher1@liberty.edu Abstract This research paper is designed to review articles and books of professional journals in anxiety disorders, definition of anxiety disorder, review of current and past treatments of anxiety disordersRead MoreState Anxiety And Anxiety Disorders3266 Words   |  14 Pagesincrease in research on anxiety. Ever since, special clinics have been introduced in order to help deal with anxiety disorders. It is suggested that the growth in research is due to anxiety being regarded as one of the most prominent and pervasive emotions, causing distress and negatively affecting large numbers of people. As stated by Rachman (2004), anxiety is described as the experience of unpleasant feelings and the unsettling anticipation of a threatening but vague event. Anxiety can be experiencedRead MoreAnxiety Disorders And Social Anxiety Disorder1384 Words   |  6 PagesAnxiety disorders are the most common mental illnesses in the U.S, affecting 18% of the adult population. Among that population, Social Pho bia or Social Anxiety Disorder (SAD) is the second most common disorder, affecting 6.8% adults (ADAA, 2015). The onset of SAD generally happens around ages 13 up to 18, when people are more susceptible to the disorder. According to the American Psychological Association (2012), a Phobia is an anxiety disorder involving a persistent fear of an object, place orRead MoreThe And Social Anxiety Disorder1087 Words   |  5 PagesRunning head: DERMATILLOMANA AND SOCIAL ANXIETY DISORER 1 Dermatillomana and Social Anxiety disorder Brittany J Duncan Antelope Valley College Instructor Richard Manley Abnormal Psychology 234 DERMATILLOMANA AND SOCIAL ANXIETY DISORER 2 Impulsive control disorders consist of many different mental illnesses but one caught my attention which was skin picking also known as Dermatillomana. Dermatillomana is an impulsive disorder where one might find him or herselfRead MoreSeparation Anxiety Disorders1401 Words   |  6 PagesThere are several treatment options for separation anxiety disorder in children. The golden standard treatment of separation anxiety and other anxiety disorders is cognitive behavioral therapy, also known as CBT (Ehrenreich, Santucci, Weiner, 2008). There are a couple of goals for this approach that involve both the child and parent (James, James, Cowdrey, Soler, Choke, 2015). These researchers state that one of the goals is for the child to be able to recognize their own anxious feelings and

Capital Gain Tax Asset and Fringe Benefit Tax

Question: Discuss about the Capital Gain Tax Asset and Fringe Benefit Tax. Answer: Capital Gains Tax (CGT): The capital gain is a variation of the asset which has been cost to obtain the property by assess. Of the removal worth is surplus of acquisition for the cost; in that case assess needs to pay the tax which is called capital gain tax. If the any assess has the loss of cost from the definite removal asset, then it same may be sued to decrease the any other capital gains if there are any capital gains will arrive. Thus, the capital loss may not use to balance any other earnings for the exacting current fiscal year. On the other hand if any capital loss will arrived with excess of capital gain then the particular losses may be brought forward to the upcoming fiscal year to balance adjacent to the extra capital gain. Private properties like motor car, motor cycle, house, furniture, bicycle etc. (private property) are basically exempt from Capital Gains Tax as well as capital gain assessment doesnt affect to the property which have used or depreciable in the trade. If the particular asses s is a dweller in Australia, in that case the Capital Gain Tax must be applicable to the property of the individual irrespective of their survival in the world in anywhere. However, who is nonresident mean who is not a dweller in Australia and for taxation matter the Capital Gains Tax would be applicable on which property, that are simply the taxable assets in Australia (Chambers, 2011). If any entity has capital gain property under ownership, in this kind of case the particular assess needs to require of maintain suitable accounting book for similar and each every information relating to the date of attainment, date of removal, report for the charge etc. as well as the sum acknowledged on removal will be recorded in very exact way (Akhtar, 2014). These vital records should be essential to discover if any assess has occurred any kind of capital gains tax or not. For this reason the records are vital to computing the most valuable Capital Gain Tax (CGT). Though, in any event the entity assess has assessed for having capital gains there is a provision in the act of tax for payment for the individual capital gains tax. The tax is computed in same fee as the other earnings. But, the computation of capital gains tax needs to require to be demonstrate disjointedly in return of taxes for the same particular year , in which the asset are removed by the exacting assess. The event of Capital Gains Tax needs unique indication in return of tax every fiscal year, when there is a p/l account for the removal of capital assets (Burman and Siegel, 2008). Though, in the event of Capital Gains Tax, it would ignored for taxation matter if the capital property were brought previous to 20th September in 1985 under division 104 (5) of the tax regulation. Computation of Capital Gains Tax: Dwelling examination Fred is a dweller, in the particular case study as well as has in recent times undergone an agreement to trade his own home which is located in blue mountain country. He brought the residence in the year of 1987 for the sum of $100,000. Capital Gains Tax (CGT) occasion occurrence Under section 104 (2) private asset of Fred which was previous used for dwelling was liable of Fred. Exemption obtainable for Capital Gains Tax (CGT) Under section 118-110 of appraisal of Tax Act regulation 1997, a lone residence (house) will exempt from tax, if the similar has used for dwelling by the particular entity as well as was not used for the lease purpose. Hence, Fred will not entitle for the exemption since he does have another home in Australia on the basis of the given data in the following case study. The residence, that Fred is selling holiday house or an inferior home asset. Computation of the losses or gains Auction or removal of holiday house $800,000 Less: Legal cost $1100 Sales agents payment $9,900 Sum expenses of sale $11,000 Net sum of removal of residence $789,000 Less: Price of property liable by Fred: $123,000 Cost of acquisition $100,000 Stamp obligation $2,000 Legal cost $1,000 House development cost $20,000 Capital Gains $666,000 Less: Capital Gains Tax (CGT) discount (50%) $333,000 $333,000 Less: capital loss from previous year $10,000 Net assessable capital gain $323,000 In the basis of the following computation, which has shown in the above the capital gain that must be include in the tax of return for the particular year to fill by Fred is predictable the approximately sum is $ 323,000. The net capital gain for the particular year from auction of that holiday house is $ 333,000 though later than adjusting for capital loss for the last fiscal year, the coming Capital Gains Tax is near about $323000 for the particular year. On the other hand the capital loss on removal of traditional pot was occurred due to the traditional property were purchased previous on 26th of June in the year 1992 then similar will not regarded like capital property as well as consequently , the loss will not be balanced in the present fiscal year. Though, the traditional pot has acquired on later of 26th of June in 1992, the similar must be permitted to balanced. Fringe Benefit Tax: The fringe benefit is a kind of payment that is created to a worker by the owner firm however which is dissimilar from salary or remuneration or any kinds of wages beneath the laws and regulation in Australia. The major advantages of fringe benefit are provided to someone due to donation to the organization or the firm to the owner is more valuable or a potential worker is being provided these perks to attain the organization or the company. Concerning of the matter of workers of a organization are always unrestricted to be provided the basic wages as well as salary benefits will be named fringe benefit. Though, those advantages which are provided to a worker, who is died will not be named fringe benefit tax assessment act under section, 1997. Under the present stipulation of the laws of taxation, the subsequent advantages are called fringe benefit: A vehicle or any motor car provide to a worker as well as it could be used for his or her private purpose (Freebairn, 2015). A worker loan being unmitigated to a owner whose rate of interest is being charged by the particular firm lesser than marketplace interest fee. A membership of gym is being given to a worker of the particular organization. The fee of the gym membership has been paid by the owner company. Tickets for the any kind of concert or any kind of move or programme are being provided to a worker of her or his family associate as well as the charge of that such tickets are being bearded by the owner company. The owner company extends other advantages under the obtainable contract with a worker beneath salary sacrifice. The right path to find out whether a exacting advantages extended to a worker is a fringe benefit is to request if similar is given due to the workers relation with the owner. At the same time advantages flows due to the worker- owner relationships, in that case the benefit too much extended will be strong-minded to represent in a meticulous case the similar will be assessed for the beginning time from 1st April of the year after that 31st of March (Donlon, 2006) . If any exacting fiscal year, the worth of fringe benefit is in surplus of $2000 for definite fiscal year, in this circumstance, the worker needs to maintain similar as well as consist of that container for the tax return. Thus, fringe benefit needs to require to be publicized in the worker synopsis however the same would not taxable for the similar fiscal year. On one occasion, the sum of fringe benefit is projected all the workers satisfying the threshold needs to be require to compute the gross sum of fringe benefits acknowledged by them and incorporate the sum so resolute in the yearly pay benefits. The gross benefit is more vital to be incorporated in wages and salary niceties still when they will not taxable for the exact worker. This job will be done for the reason, the similar will used for other computation in remedial levy. Evaluation of the Car in Fringe benefit Tax In the following discussion, this has given in the above if the worker is given a car for office purpose and in the meantime the vehicle may be used for her private purpose then the particular benefit will called fringe benefit. In the following case study, Emma gets fringe benefit of the car or vehicle which has been used in office and personal purpose by her. Worth of the car: Excluding the GST, the car value is = $30,000 The car used for (31st March, 2016 1st May, 2015) = 335 days. The working days of the car = (335-15) = 320 days Emmas fringe benefit for the Car = [$30,000 x 0.2 x (320/365)]) = $5260.27. Including the repairing cost = ($5260.27 + $550) = $5810.27 In accordance with, the car or the vehicle is used by Emma for her official as well as private purpose. Fringe Benefits Tax (Loan) The standard charge for the existing year is near about 5.95% as well as the worker has charged only 4.45% over AUD 500,000 provided to Emma as loan. Loan under Fringe benefit tax = 500,000 * 4.45% = $22,250. The market interest amount of the loan is = %500,000 * 10% = $50,000 The FBT amount for the loan is = ($50,000 - $22,250) = $27,750 Fringe Benefits on Bathtub The fringe benefit worth is mentioned in the following Bathtub (marketplace Value) = $2,600 Remunerated by Emma for the bathtub = $1,300 As a result, sum fringe benefit = ($5,810.27 + $27,750 + $1,300) = $34,860. For that year the FBT arte was 47% in Australia. Fringe benefits gross worth = ($34,860 * 47%) = $16,385. Therefore, the sum of $16,385 might be enchanted as gross worth of fringe benefit for the present economic year. . Answer to issue (B), If Emma purchased the shares of Telstra instead of her husband then the tax will be deductible for this case Then the FBT sum for the loan will be $450,000 * (10-4.45) % = $24,975. So the whole FBT amount will be 47% of ($5810.27 + $24,975 + $1,300) = $15,080. Conclusion The following case study is mainly focused on the fringe benefit, which is obtained by Emma as well as Capital Gains Tax (CGT) for Fred. This exact document mainly spotlight on fringe benefit tax as well as fringe capital gains tax of the employee. As per the description on above, Fred one of the vital part of this significant case study who basically wants to sell his assets obliquely to the purchaser in instruction to achieve the advantages of capital gains tax. In this case Fred is the dweller in Australia; he might utilize his home for holiday house on the other hand he may give the house on lease. This vital method will also assist him to achieve the advantages of Capital Gains Tax (Anderson, 2009). However in the next case study the advantages of fringe benefits are being depicted. This exact case study centered the fringe benefit, which is given by the firm or the company. In the following case study Emma got the entire advantages of fringe benefit by utilizing the car or vehi cle which is given by the firm for both office as well as private purpose. In the following case study, one depicted the advantages and situation of Capital Gains Tax as well as in the very next case study summarizes the advantages of fringe benefit tax which basically assist the employee to apply their job in order to enlarge their yearly income and the benefits besides consist of some important equipment such as wages, insurance policy etc. References Anderson, K. (2009).Australia's economy in its international context. Adelaide: University of Adelaide Press. Donlon, P. (2006). Fringe Benefits.Books Ireland, (108), p.217. Freebairn, J. (2015). Who Pays the Australian Corporate Income Tax?.Australian Economic Review, 48(4), pp.357-368. Fringe benefits tax. (1986). Sydney: KMG Hungerfords Chartered Accountants. Akhtar, S. (2014). Capital Gains Tax in Theory and Practice.VISION : Journal of Indian Taxation, 1(1). Appleby, T. and Carr, F. (2005).The taxation of capital gains. Dublin: Institute of Taxation in Ireland. Auerbach, A., Burman, L. and Siegel, J. (2008).Capital gains taxation and tax avoidance. Cambridge, MA: National Bureau of Economic Research. Capital gains taxes. (1974). Canberra: Australian Government Pub. Service for the Dept. of the Treasury. Freebairn, J. (2016). Taxation of Housing.Australian Economic Review, 49(3), pp.307-316. Kelly, M., Wu, X. and Chambers, D. (2011). Capital Gains Taxation and Equity Returns: The Case of Mutual Savings Banks.Journal of Business Finance Accounting, p.no-no. Kenny, P. (n.d.). Realisation versus Accruals Capital Gains Taxation in Australia.SSRN Electronic Journal. MACNAUGHTON, A. (2007). Fringe benefits and employee expenses: Tax planning and neutral tax policy.Contemporary Accounting Research, 9(1), pp.113-137.