Monday, December 30, 2019

The Tax Issue Regarding Volunteer Mileage Rate - 1321 Words

Every year we are faced with the undesirable task of filing taxes. While the non-profit sector may not necessarily be entrepreneurial in nature, it does not mean they are entirely exempt of the taxation burden especially for those who are employed receiving salaries versus those volunteering their time for free. I would like to discuss a tax issue regarding volunteer mileage rate. Volunteers who use their personal vehicle to perform work for a nonprofit are only allowed deducting 14 cents per mile while the standard business mileage rate is currently 57.5 cents per mile for the current year 2015. Volunteering is more than just doing something for free. It is taking someone’s skills and utilizing them to help the community without the†¦show more content†¦How making the change is motivational for volunteerism As with a paid employee, volunteers need the same motivational push to perform and be their best and return on a regular basis. However, with increased fuel costs, those who regularly give of themselves will stop volunteering. The motive is not to have a different mileage rate, just one equivalent to those receiving an actual fiscal benefit for their services. A volunteer may already have personal, financial, professional, and in some cases emotional ties that may possibly deprave a person’s motivation when making decisions. Why add to the burden when it can be a benefit for those charitably contributing to society. Incentivizing an individual with a form of indirect remuneration can motivate someone to continue serving a non-profit organization. While Government may grant a tax-exempt status to an organization it does not extend the exemption to the individuals carrying out the duties and burdens imposed on and related to volunteering. While it could be argued that non- profit’s should receive more, having this mileage rate equal to the private sector is a great way to keep volunteers on the road. The Non-profit

Sunday, December 22, 2019

Support Services Available For People Living With...

There are many support services available for people living with disabilities. It is important these services are in place to ensure disabled people have the same opportunities as everyone else. The Equality Act was put into place in 2010 to ‘support the rights of disabled students by giving greater legal protection against discrimination’. (Disability Rights UK, 2012) The act emphasises the legal duty on education providers, employers and service providers to make appropriate changes in order for disabled people to take part in education, use services and work. The act was in place to bring together different laws that cover discrimination into one. Therefore the act says that disabled people should be treated equally and protection†¦show more content†¦Specialist support services are tailored to an individual needs and are different to other support services as the individual can be supported during the day, in the evening, over night and/or at weekends. Not all services can offer support at such flexible hours. Specialist services are beneficial to an individual with disabilities as they are flexible, offer expert personalized support and can offer support to people with a range of complex needs; furthermore, this service can also be funded by a local authority. (Mencap, 2016) There are many other support services that have a positive impact of a person living with a disability for example; befriending and mentoring services are in place for disabled people as well as families of disabled people to provide short-term, one-to-one support. This support can range from emotional support, coping skills, new ideas and working towards goals. (Scope, 2016) Another example of support would be professionals in place to support disabled people to find jobs, work experience and volunteering opportunities that will develop their careers and allow the individual to feel valued. A wide range of policies effect the lives of disabled people both directly and indirectly. The government introduced a wide range of policies such as the Disability Discrimination Act

Friday, December 13, 2019

E-Marketing Presentation Free Essays

Good afternoon tutor and students. I would like to present you an e-marketing plan proposal of Royal Brisbane and women’s hospital foundation today. During the proposal I would like to introduce the RBWH foundation company and clearly identify the website that forms the basis. We will write a custom essay sample on E-Marketing Presentation or any similar topic only for you Order Now As many of the people know, Royal Brisbane and women’s hospital is one of the largest hospitals in Queensland. However, the RBWH foundation is the charity arm of the hospital that was first publicly in 1985. There are two of the mean projects in RBWH foundation; there are Mother’s Milk Bank and P. A. R. T. Y. Program. It also has the largest cancer services in Queensland. Therefore, the aim of the foundation is to raising funds to help and save lifes. The marketing and communication of Royal Brisbane and women’s hospital foundation are promoting on different ways. Such as newsletters by emails, Royal Mums, information on the Queensland health website, RBWH’s own websites and facebook page. As everyone knows, Internet communication is the fastest way to marketing the brand name and the best way to advertising the company. A website should have four generic objectives on it. It should be strategic, integrated, targeted or measurable. This is called marketing effectiveness. However, a successful website must have the key website measurement. Site usage, site content analysis, quantity assurance and how visitor arrived at the site. Home page is the first impression of the websites; it is the most important part. We can clearly see that there is a big labeled of the company name on the left top. It makes a clear mind of the name to the visitors. Also there is a big â€Å"donate now† button on the right top as this is an institution of donation charity. It makes more comfortable for the visitor where the way they can donate. Also make a clearly mind for the visitor what is the meant purpose of this institution want. The menu bar of the home page site shows up all the based information what should the visitor wants be on. Such as â€Å"contact†, â€Å"About us†, â€Å"support†, â€Å"research† and â€Å"Project†, there is a good marketing effect for researching bar, as this is the earlier and quickies way to make the visitors go to the page what they want to visit. Also Facebook page is the most successful part of the website, as facebook got the top view rate in the world. Almost everyone is using facebook in people’s lifetime. Created a facebook page not just can advertised the brand name quickly also can send visitor who do not know about the RBWH foundation to it own site. However, the website do not show out the number which people repeatedly visit the site. And do not have it search terms people used to find the site. Therefore it will lose visitors because of it. These what they need to improve to make the site more perfect. In concluding my presentation, the Royal Brisbane women’s hospital foundation website is a successful example. As it clearly showed up the visitor what the detail information and what suppose to be in the home page and information page. It also connect to a facebook page to do a free advertising for a successful E-marketing way to let more people to know more about RBWH. However, it also need to improve more, such as showing a number which people repeatedly visit the site and search terms people used to find the website. If the website takes the e-marketing promotion more important it will improve the number of visitor and more life will be save and help. This is the end of my presentation, thank you for your time. How to cite E-Marketing Presentation, Essay examples

Thursday, December 5, 2019

Research Report on Animal Cloning for Biological Technique

Question: Discuss about theResearch Report on Animal Cloning for Biological Technique. Answer: Introduction Cloning is a biological technique that is used to create a new organism that is genetically identical to another organism. The first idea of cloning was brought forward by German Embryologist Hans Spemann in 1935. However, initially, only trees and plans were cloned successfully. Animal cloning attempts were started much later around the 1980s when various species like frogs, pigs and others were used to develop clones. The first successful clone of a mammal was of a sheep (named Dolly) that was born in 1996 (Song et al., 2016). From that point of time till now, many attempts have been made to clone various other species especially critically endangered or extinct species so that they can be brought back into the world. However, the cloned animals were born, most of them died early due to various organ complications (lung problems in most of the cases). Moreover, it has been found that of all cloning experiments conducted, only around 30% have been successful. With increasing researc h on cloning, ideas have arisen regarding the possibility of cloning a human being (Bohrer Bordignon, 2016). However, human cloning has since been branded as illegal in order to protect ethical and religious beliefs of many communities. Before this, human cloning experiments have been conducted and some scientists were even successful in cloning human embryos. In recent times, researchers have proposed to conduct cloning techniques for therapeutic purposes. However, the ethical factor for such research is still under debate (as many consider it to be an unsafe technology and may result in abuse of the subject) and such, no such implementation has been done yet. In this research report, the subject of animal cloning has been researched in detail and its ethical implications have been discussed. Furthermore, a literature review has been conducted in order to gather some more information on the same topic. Animal Cloning: A Detailed Research Literature Review According to Heinrichs (2017), cloning or agamic generation is a normal type of reproduction that is mainly found in some plants and microorganisms. All plant organs can be wellsprings of agamic propagation, yet stems are the most widely recognized ones. Agamic multiplication incorporates maturing (jellyfish, corals and tapeworms), fracture (worms), and parthenogenesis (a few fishes, bugs, frogs and reptiles). Over the ground stems (stolons) of strawberry plants deliver new plants. Underground stems incorporate rhizomes, globules, corms and tubers. Leaves in irises and underlying foundations of aspen are additionally wellsprings of new plants. In animals the conceptive procedure is likewise broadened to the point that any instrument we can envision has just been executed (Slack, 2014). The different types of agamic multiplication exist together with hermaphroditism and indiscriminate outside and inner sexual intercourse. However, the majority of the animals replicate through partheno genesis just at specific circumstances. Aphids utilize parthenogenesis in the spring when they wind up with adequate sustenance. Parthenogenesis is faster than sexual proliferation and allows speedy abuse of accessible assets (Nichols, 2016). In bumble bees, prepared eggs move toward becoming females, while haploid unfertilised (parthenogenetic) eggs move toward becoming guys. However, it ought to be noticed that abiogenetic multiplication of warm blooded animals isn't a normally happening marvel in spite of the fact that in mammalian generation hereditarily indistinguishable people, known as monozygotic twins, do happen. As per Saliba et al. (2014), these can however not be considered clones in this regard on the grounds that: (a) they are not the consequence of agamic generation and (b) they share all their hereditary material where misleadingly delivered clones just offer their center DNA, though the mitochondrial DNA varies. Dynamic acceptance of agamic plant generation (utilizi ng joining and establishing) has been a typical practice in agribusiness since early mankind's history. It has been utilized to breed and hold especially attractive qualities, for example, development, flavor and protection. In this manner, cloning is another wonder in the historical backdrop of human advancement of ranch animal species (Dillen et al., 2013). The primary cloning investigates animals date from the nineteenth century. In 1891 Hans Driesch isolated the blastomeres (cells framed in the main phases of embryonic improvement) of a two-cell developing life of ocean urchin mechanically by shaking them in seawater. For this situation, one might say that people have utilized the normally happening procedure of generation of the coveted plant species. Be that as it may, with regards to cultivate animals, abiogenetic proliferation in nature is on a par with non-existent. They all imitate by joining the qualities of two individual life forms. The cells began to develop freely and shaped two entire ocean urchins (Ni et al., 2014). After eleven years a similar test, with comparative outcomes, was performed by Hans Spemann in a vertebrate (lizard) utilizing a hair from his child kid to isolate the cells. In any case, the inaccessibility of a productive taking care of framework and, all the more critically, absence of acknowledgment that mammalian oocytes and preimplantation incipient organisms require entirely controlled temperature for advancement hampered the use of the method to warm blooded creatures for just about 80 years (Jin et al, 2017). In the long run the primary fruitful fetus part was performed in local animals with the reason for quick augmentation of profitable people. A proficient animal cloning innovation would give numerous new chances to domesticated animals agribusiness, human prescription, and animal protection. Atomic cloning includes the generation of animals that are hereditarily indistinguishable to the contributor cells utilized as a part of a strategy known as Nucleus Transfer (NT). A large number of the pregnancy misfortunes identify with disappointment of the placenta to create and work accurately. Placental brokenness may likewise have an unfavorable effect on postnatal wellbeing (Ogura, Inoue Wakayama, 2013). These peculiarities are most likely because of off base epigenetic reconstructing of the contributor genome following NT, prompting improper examples of quality articulation amid the improvement of clones. Nonetheless, at exhibit it is a wasteful procedure: in dairy cattle, just around 6% of the developing lives exchanged to the conceptive tracts of beneficiary bovines result in solid, longterm surviving clones (Cibelli et al. , 2013). Of concern are the high misfortunes all through incubation, amid birth and in the post-natal period through to adulthood. While some physiological tests on surviving clones recommend typicality, different reports show an assortment of post-natal clone-related variations from the norm. This changeability in result may reflect species-particular or potentially cloning methodological contrasts. Significantly, to date it gives the idea that these clone-related phenotypes are not transmitted to posterity following sexual propagation. This demonstrates they speak to epigenetic blunders, as opposed to hereditary mistakes, which are amended amid gametogenesis. While this needs affirmation at the atomic level, it gives beginning trust in the principal use of NT in horticulture, specifically, the creation of little quantities of cloned cows from hereditarily recreated bulls, for normal mating, to successfully disperse hereditary pick up. Notwithstanding the animal welfare worries wit h the innovation, the hidden wellbeing of the animals and the significant impact on sustenance security are basic perspectives that expect examination to increase administrative and shopper acknowledgment (Fernandes et al., 2016). The fundamental procedure was first created in creatures of land and water in the 1950s and was utilized to explore atomic totipotency in separated cell populaces. In domesticated animals species, undifferentiated embryonic blastomeres were first utilized effectively in sheep, dairy cattle and pigs. In later circumstances, embryonic NT has been stretched out in mice to incorporate the utilization of other undifferentiated cell sorts including embryonic foundational microorganisms got from the internal cell mass of blastocysts. Future changes in animal cloning will to a great extent emerge from a more noteworthy comprehension of the atomic systems of reinventing. The creation of atomic clones is a multi-step process that basically produces a whole living be ing from the atomic deoxyribonucleic acid (DNA) of a solitary benefactor cell utilizing the nuclear transfer process (Yu et al., 2016). On the other hand, the utilization of more separated cell sorts got from either developing lives, embryos or most essentially grown-up animals, as on account of 'Dolly' the sheep, toppled a doctrine in science concerning atomic totipotency from grown-up cells and has opened new open doors and headings in look into. This has been named substantial cell NT to recognize it from embryonic NT. Methodology This research is mainly based on analytic study of existing works on animal cloning as well as review of current happenings regarding animal cloning research works. The entire research has been carried out with the help of extensive literature review that provided sufficient information regarding the history of animal cloning as well as future scope of research. Moreover, sources like research journals, newspapers and recent blogs have been used to find recent news of animal cloning research and what the scientists are currently trying to achieve. Discussion the likelihood of switching the procedure of cell separation and, subsequently, of utilizing more created cells for atomic exchange had been portrayed in 1938 by Hans Spemann. He proposed that one could exchange cores of morula organize incipient organisms (around 4 days old) or "more established cores of different cells" into enucleated eggs. He called the thought "to some degree phenomenal" as a result of the predictable specialized troubles. Abnormally, the two researchers who in the end completed Spemann's phenomenal analysis had not by any means found out about his proposition at the time. Utilizing frogs, Mohammed, Ma and Lei (2017) evacuated the cores of beneficiary eggs and embedded a contributor core. At first, the contributor cores were gotten from morula arrange incipient organisms. Later they originated from tadpoles and from intestinal epithelium. The strategy brought about an extensive accomplishment in early advancement of incipient organisms. Be that as it may, the mo re separated benefactor cells was, the less achievement could be acquired in the propelled phase of improvement. The work was proceeded by numerous researchers. By the by (albeit a few audits state generally), the full formative cycle couldn't be finished: giver cells from tadpoles brought about completely created frogs, and contributor cells from completely created frogs brought about tadpoles, yet no grown-up frogs were cloned from grown-up frog cells. It might seem impossible to miss that researchers did not endeavor to utilize grown-up physical cells as nucleic contributors in the mammalian investigations performed in the vicinity of 1986 and 1997. According to Keefer (2015), despite the fact that some prior productions had shown that refined cells of incipient organisms at a propelled phase of advancement could be utilized as givers for atomic exchange, the introduction of Dolly was required for wide acknowledgment that it was conceivable to clone a developed animal by evacuati ng the core of a physical cell from a grown-up and embeddings it into an enucleated egg. The cloned posterity disorder is a continuum, in that lethality or anomalous phenotypes may happen at any period of advancement, contingent on the level of dysregulation of key qualities, probably because of principal blunders in epigenetic reconstructing. Indeed, even evidently typical clones may have strange direction of numerous qualities that are excessively unpretentious, making it impossible to bring about a conspicuous phenotype. There has been much verbal confrontation about Dolly's abbreviated telomeres and the likelihood of untimely maturing and early beginning of illness in clones. Telomeres are districts of DNA at the finishes of chromosomes which continuously abbreviate after every cell division in most substantial cell sorts. While Dolly may have created joint inflammation and was euthanised at a generally youthful age on account of a virallyinduced lung tumor, this may have come a bout because of her to a great extent indoor lodging and dealing with instead of the way that she was a clone. Different examinations have been opposing concerning telomere length in clones, with reports of rebuilding to ordinary in dairy cattle and mice and even examples of broadened telomere lengths. The disclosure of a telomere length rebuilding process that happens amid early embryogenesis seems in charge of this. Typical telomere lengths have even been accounted for after rehashed recloning in mice and cows and particularly, in the spermatozoa of physical cell cloned bulls and ensuing descendants. Along these lines, in cows and mice in any event, it gives the idea that telomere disintegration by and large does not happen in clones and is thusly improbable to cause the long haul wellbeing and decreased future concerns raised by numerous current reports. The larger part of (male) mice cloned from youthful Sertoli cells kicked the bucket after roughly 500 days, which was around ha lf of the life expectancy in control mice. The reasons for death were extreme pneumonia and hepatic disappointment. It stays to be resolved whether this is a general wonder with clones, however it seems, by all accounts, to be both cell sort and genotype particular, with other cloned mice having evidently ordinary life expectancies. The mouse demonstrate has the upside of a shorter age interim and natural life expectancy to screen for these impacts. While it is empowering that a few examinations report ordinary soundness of four year old cow-like clones, it is too soon to recognize if phenotypes with shorter life expectancies will likewise happen among animals. In spite of the fact that an imperative issue, regardless of the possibility that cloning were to abbreviate life expectancy, it might be of little hugeness in farming. In business hamburger generation, for example, cows might be butchered at target live weight inside two years, or in the dairy business the normal life expect ancy of a bovine in the group is just six years. In these cases, the profitable existence of cultivated animals is considerably not as much as far as possible for the species. In any case, considers demonstrate that amongst weaning and four years old, the yearly death rate in steers cloned from physical cells is no less than 8%. This is in stamped differentiation to the unimportant mortality experienced with the posterity of clones and the commonly acknowledged mortality of 2% to 3% for every annum in traditional peaceful cultivating. In spite of the fact that the purposes behind death among the clones are variable, and some possibly preventable, the primary mortality factor past weaning is killing because of musculoskeletal variations from the norm. This incorporates animals with seriously contracted flexor ligaments and those showing unending faltering, especially in draining bovines. This accentuates the point that any fundamental frailties in cloned animals may not be completely uncovered until the point when the animals are worried in some way. Ethical Issues There are a lot of ethical issues associated with animal cloning. As a result of these issues, the animal cloning research has always faced obstacles. Some of the ethical issues with animal cloning are as follows. Animal Rights During the cloning of some species like Pyrenean Ibex (that has been extinct since 2000), the offspring was born successfully but died with a few days or months due to defective lungs. Some other offsprings of other species also died due to other complications. Even the first mammal clone Dolly the sheep died due to accelerated aging process. All these issues have angered the animal activists as they have since demanded stopping of such cloning research activities. According to their argument, cloning of animals is against the law of animal rights and should be banned like human cloning has been banned. Some activists have even termed animal cloning as a torture of the subject animal as well as the cloned animal (owing to the extreme amount of pain most of the cloned animals had to undergo due to various organ complications). Some activists have opined that as the animal cloning should be banned on the same grounds as human cloning. Human Cloning Since the first successful cloning of a mammal was achieved, scientists since have pondered over the idea of cloning human beings. Some scientists were even successful in cloning human embryos using biological fertilization processes. However, human rights activists raised some issues that render the human cloning process unethical. Some of the points that defy the process of human cloning are as follows. Torture: Human cloning is considered as torture of the subjects to some as they think most of the subjects will be unwilling to donate their cells for cloning. Moreover, it is also general belief that no individual will allow researchers to build a new version of him / her with the same looks and genetic characteristics. Security: Although no human clone has been developed yet, it is general belief that if such a clone is made, it will be exactly identical to the subject including genetic characteristics, facial looks, thumb prints and other exclusive individual human characteristics. However, it is feared that if the cloned individual becomes hostile and misuses the subjects identity, there will be no way to differentiate between the two individuals. Hence, there are always security issues related to the human cloning process. Religion: Another main obstacle faced by human cloning is the religious issue. Most religions believe cloning of human is against the Gods will as God is the one and only creator of life and human should not even try to take His place by these scientific experiments. Considering all the different views and risks, human cloning is finally banned all over the world. Conclusion In this research report, the subject of animal cloning has been researched in detail and its ethical implications have been discussed. Furthermore, a literature review has been conducted in order to gather some more information on the same topic. Regardless of the possibility that specialized challenges had been settled and the pregnancy rates enhanced, it would have remained the case that an incipient organism must be part one to two times and in this way can make at most two to four hereditarily indistinguishable kin through fake part. Every one of the analyses depicted above utilized embryonic cells as hotspots for contributor cores. In spite of the fact that an imperative issue, regardless of the possibility that cloning were to abbreviate life expectancy, it might be of little hugeness in farming. In business hamburger generation, for example, cows might be butchered at target live weight inside two years, or in the dairy business the normal life expectancy of a bovine in the gr oup is just six years. In these cases, the profitable existence of cultivated animals is considerably not as much as far as possible for the species. In any case, considers demonstrate that amongst weaning and four years old, the yearly death rate in steers cloned from physical cells is no less than 8%. This is in stamped differentiation to the unimportant mortality experienced with the posterity of clones and the commonly acknowledged mortality of 2% to 3% for every annum in traditional peaceful cultivating. References Bohrer, R. C., Bordignon, V. (2016). CLONING ANIMALS BY NUCLEAR TRANSFER.Biotechnology of animal reproduction/editors, Marcelo Marcondes, 293. Cibelli, J., Wilmut, I. S., Jaenisch, R., Gurdon, J., Lanza, R., West, M., Campbell, K. H. (Eds.). (2013).Principles of cloning. Academic press. 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