Shakespeare s Much Ado About Nothing, Othello, And A...

Marra Crook English 355: Shakespeare Professor Charlebois December 15, 2015 Perception of Evidence In Much Ado About Nothing, Othello, and A Winter’s Tale, William Shakespeare shows the shift in which in which perception becomes knowledge. As a thing becomes known, through one sense or another, it is filtered through the mind, and then emerges as knowledge. Shakespeare examines this process, focusing on the ways in which we unconsciously influence the formation of knowledge. Much Ado about Nothing, Othello and A Winter’s Tale each explore different sides of jealousy which all stem from the same problem. All believe their innocent wives to be unfaithful. However, since everybody experiences reality differently, due to our own bias, we can never be certain that we understand anyones perspective. Claudio, Othello, and Leonates attempt to compensate for this uncertainty by assuming the absolute worst about their wives with only the absolute minimum of evidence. Unfortunately, their conviction that such assumptions are correct leads to disaster. In Much Ado About Nothing, Claudio successfully woos and is about to marry the young Hero. However, the Don John tries to ruin their wedding to get back at his brother, the Prince, and will harm all in his way in order to do so. As such, he hatches a plan to have his servant, Borachio seduce Margaret, one of Hero’s servants. They will then engage in lewd acts in Hero’s bedroom, whilst Borachio calls out Hero’s name. Don John has itShow MoreRelatedJames Earl Jones: a Voice in the Crowd2904 Words   |  12 Pages March 19, 1996 People all around the world know the voice of James Earl Jones. From Star Wars fans listening to the voice of Darth Vader to news junkies who hear a voice that dramatically intones AThis is CNN@ just before all the cable network= s station breaks to children who hear the stately voice of the majestic Mufasa, the king of the jungle in Walt Disney Pictures= animated The Lion King - people know this deep harmonious voice belongs to this consummate actor of stage and screen. JamesRead More William Shakespeares Use of Song in the Early Comedies3188 Words   |  13 Pagesasleep (II.ii.7), this lullaby serves to advance the plot: during the song the queen not only retires but achieves such slumber as endures undisturbed by King Oberons ensuing mischief. This function resembles that of Let Me the Canakin Clink in Othello II.iii.71-75), explains Seng: not only to establish an atmosphere . . . but to stretch stage-time and make Cassios rapid drunkenness plausible (186). Further, Seng relates, an Elizabethan audience believed that music had actual therapeuticRead More Shakespeares World Essay3144 Words   |  13 Pagesevery nation on earth reads, studies and performs the works of William Shakespeare. No writer of any country, nor any age, has ever enjoyed such universal popularity. Neither has any writer been so praised. As William Hazlitt observed, quot;The most striking peculiarity of Shakespeares mind was its generic quality, its power of communication with all other minds.quot; It is perhaps this quality that has earned Shakespeare the supreme accolade, that of lending his name to an era. Other than aRead MoreModern English Macbeth21221 Words   |  85 PagesModern English Macbeth www.nosweatshakespeare.com Modern English Shakespeare resources ebooks Contents About the Author Page 3 Act One Scene One Act One Scene Two Act One Scene Three Act One Scene Four Act One Scene Five Act One Scene Six Act One Scene Seven Page 5 Page 6 Page 8 Page 12 Page 14 Page 16 Page 17 Act Two Scene One Act Two Scene Two Act Two Scene Three Act Two Scene Four Page 19 Page 21 Page 23 Page 26 Act Three Scene One Act Three SceneRead MoreGp Essay Mainpoints24643 Words   |  99 PagesCelebrity as a role model h. Blame media for our problems i. Power + Responsibility of Media j. Media ethics k. New Media and Democracy 2. Science/Tech a. Science and Ethics b. Government and scientist role in science c. Rely too much on technology? d. Nuclear technology e. Genetic modification f. Right tech for wrong reasons 3. Arts/Culture a. Arts have a future in Singapore? b. Why pursue Arts? c. Arts and technology d. Uniquely Singapore: Culture 4. Environment

Compare And Contrast John Proctor In The Crucible - 773 Words

The Crucible by Arthur Miller, is a play written to mirror the anti-communist hysteria and how Joseph McCarthy went on â€Å"witch hunts†, which was basically finding an innocent person who was accused of being a witch and punishing them. Throughout The Crucible you will see very similar actions that mirror the McCarthy era; like how Abigail gets mad John Proctor does not want to be with her and spreads a rumor that his wife is a witch. â€Å"A tragic hero is the main character in a tragedy,† directly describes John Proctor. John Proctor is the husband of Elizabeth Proctor and one of the most well known and respected men in the village. They both have trust issues after John has an affair with an old â€Å"maid†, Abigail. She was fired or ‘let go’†¦show more content†¦On page 27, John takes up for Parris and put Putnam ‘on blast’ about him trying to buy everyones land; †Proctor, to Putnam: You cannot command Mr. Parris. W e vote by name in this society, not by acreage† (Miller 27). His crucial secret that killed his good name is the one tragedy in his story life. Johns tragedy to his hero life was his lust for Abigail while married to Elizabeth. Abigail speaks of their affair when John comes to see what has happened with Betty and to send Mary home; â€Å"ABIGAIL: I know how you clutched my back behind your house and sweated like a stallion whenever I come near! Or did I dream that? Its she put me out, you cannot pretend it were you. I saw your face when she put me out, and you loved me then and you do now!† (Miller 21), a couple lines later John tries to stop it, â€Å"PROCTOR: Abby, I may think of you softly from time to time. But I will cut off my hand before I’ll ever reach of you again. Wipe it out of mind. We never touched, Abby.† (Miller 22). In Act Three, while they are in court John confesses. He says, â€Å"I have known her, sir. I have known her.† (Miller 102), that actually means he has had sex with her. After John confesses his ‘good name’ takes a turn for the worse, and he is no longer th e John Proctor everyone trusted. â€Å"PROCTOR: †¦ I have rung the doom of my good name†¦Ã¢â‚¬  (Miller 103), this is when John, and everyone else know he is no longer the ‘hero’ he is thought to be. In conclusion, The CrucibleShow MoreRelatedCompare And Contrast John Proctor In The Crucible1504 Words   |  7 PagesIn The Crucible the characters all show different kind of growth throughout the story. The story is based of a town called Salem and when the Devil hit Salem all the people started to turn on each other. What started of as a little joke between girls turned into a whole game for them to play. The girls accused anyone they saw or anyone that did them wrong and each and every time those same people were hanged. Although, this play is mostly about the witchcraft the people also changed as time wentRead MoreCompare And Contrast John Proctor In The Crucible709 Words   |  3 Pagesare several different kinds of heroes represented in The Crucible. In Arthur Millers novel, the Crucible, the story takes place in Salem, Massachusetts in 1692 during the Salem witch trials. During this time, several people, men and women alike, are falsely accused of being witches. John Proct or and his wife Elizabeth are both falsely accused of being witches, so both husband and wife need to fight for their lives. In the Crucible, John Proctor goes to great lengths to not only try to save ElizabethsRead MoreCompare And Contrast Abigail And John Proctor In The Crucible1049 Words   |  5 Pagestrials, 19 citizens, 14 women, 5 men, and even one dog were put to death. The play, The Crucible, was written by Arthur Miller in 1952. In this play the characters have so many different characteristics from each other. Abigail is seen as a bad person while John Proctor is seen as the good and honest character; even though he made some bad decisions.Throughout the play the two characters Abigail and John Proctor show many differences in the characteristics of: lying/truthfulness, self-sacrifice/selfishnessRead MoreCompare And Contrast Young Goodman Brown And Abigail Williams1435 Words   |  6 Pagesyou ever tried to compare and contrast two different stories? In this case, Natha niel Hawthorne, the author of short story Young Goodman Brown, and the play called The Crucible, wrote these two stories as if they were meant to be compared and contrasted. Whether it is Young Goodman Brown himself, or Abigail Williams from The Crucible, there are many similarities, along with differences between them. Along with comparing characters of these stories, we can also compare and contrast the two main themesRead MoreThe Paradoxical Nature of Belonging Depicted in Arthur Millers The Crucible1318 Words   |  6 PagesIn Arthur Miller’s The Crucible, we are positioned to see belonging as paradoxical, in that the positive, human quality of belonging inevitably carries with it the negative and dangerous corollary of exclusion. By belonging, we are automatically excluding others and excluding ourselves from other groups. The Crucible achieves this complex presentation of belonging through a variety of interconnected techniques which will be explored in this essay. The se techniques may be categorized into four mainRead MoreThe Crucible And The Handmaids Tale Analysis1176 Words   |  5 PagesIn the books The Crucible by Arthur Miller and The Handmaid’s Tale by Margaret Atwood truth is large concept. Throughout the books truth is used to define the perception and the reality through key symbols that go above and beyond an object. In The Crucible The Bible plays an immense part in shaping characters characteristics, also in The Handmaid’s Tale it shapes one of the main motifs of the story. Throughout the two books, flowers are a meaningful symbol which is compared to a real relationshipRead MoreI’m Not a Witch†¦ or a Communist! I Plead the 5th! Essay1089 Words   |  5 Pagesdestruction of many good Christian people and their families. Arthur Miller, who was arrested during the McCarthy era, wrote The Crucible, a play about the 1692 Salem witch trials, to expose the absurdities of McCarthy’s â€Å"witch hunt†. One of the most obvious similarities between the two time periods is McCarthy’s counterpart Abigail Williams, the infamous antagonist from The Crucible. In February 1950, McCarthy stated to the public that he held â€Å"A list of 205 that were made known to the Secretary of StateRead MoreComparing The Crucible and Salem Witch Trials Essay1419 Words   |  6 Pages The purpose of my paper is to compare and contrast Arthur Miller’s The Crucible with the actual witch trials that took place in Salem in the 17th Century. Although many of the characters and events in the play were non-fictional, many details were changed by the playwright to add intrigue to the story. While there isn’t one specific cause or event that led to the Salem witch trials, it was a combination of events and factors that contributed to the birth and growth of the trials. Some of theseRead MoreArthur Miller, The Crucible- Explain how tension is created in Arthur Millers The Crucible1547 Words   |  7 PagesIn The Crucible there is a lot of tension that builds gradually throughout the play. Tension is a very important factor in The Crucible and Arthur Miller uses a lot of different techniques to create and illustrate it. The tension repeatedly rises, and then falls. This could be displayed in a graph. The graph would start with small peaks, and as the tension escalates the peaks would gradually become higher. Note every peak would be higher than the previous to show a gradual build of tension throughoutRead MoreThe Crucible By Arthur Miller1899 Words   |  8 Pageslistening to this advice, spreading bits of untruths as harmless as white lies to the more severe, like in the case of the Salem Witch Trials or the McCarthy trials during the Red Scare. Arthur Miller delved deeply into this topic in his famous play, The Crucible, in which he compared the Salem Witch Trials to the McCarthy trials as a comment on the self-preserving, rash, and gullible nature of human beings, in order to open the audience’s eyes to the error of their ways. He wanted them to see the negative

National initiative Unit Free Essays

string(100) " staff needs to know who the child protection officer is and to have read the safe guarding policy\." For the scenario I am investigating there are a number of laws and regulations that have to be considered and adhered too, they are as follows: European convention on human rights and fundamental freedoms (1950) This piece of legislation was introduced after the Second World War and relates to the human rights every individual can expect whilst living and working in the European Union. The act was necessary as so many people had, had their human rights violated during the war years. Following this many individual acts were passed to ensure that discrimination was against the law. We will write a custom essay sample on National initiative Unit or any similar topic only for you Order Now In 1 998 the human rights act was the document that updated previous legislation and importantly made sure that any citizen had the right to take legal action against any person or organization that disrespected their human rights. This included all health and social care services. Collectively, human rights legislation is a powerful tool to ensure that those who are more vulnerable in society have the backing of the law in relation to their rights. In the residential care home it is important that we recognize the diversity of needs of our clientele and are aware of their needs and preferences. The sex scrimp nation act (1975) This act was introduced to protect both men and women against discrimination or harassment in relation to their gender. This included employment, education, advertising or in the provision of housing, goods, services or facilities. In the main it was to address the discrimination that was mainly taking place against women. Employers would often reject a potential female employee in favor of a man as they felt a male would be more reliable as women both have children and care for them. In more recent years the equal pay act has defined clearer guidelines in relation to pay truce. In nursing the pay scale does not discriminate and care staff are employed for their capacity to do the job and men and women receive the same remuneration. In the care home there are both male and female workers who are employed for their skills and ability to address the complex needs of the clients. There is training provided and pay is linked to qualifications and job roles regardless of gender. In addition, we have both male and female clients and we provide for their needs appropriately. The mental health act The mental health act was introduced initially in 1983 and has had a number f changes in the years up until 2006 (see appendices 2). The purpose of this act was to make sure that the appropriate action could be taken when people displaying mental health or learning difficulties got the help, care and treatment they needed both for their own health or safety and the protection of others. This was an important step because those with these problems were often not given the care and support that there condition required. In the I-J, there were large mental hospitals which catered for a variety of conditions and needs but gave little thought to the needs of the individual. It was a case of the individual fitting into the programmer offered whereas today we appreciate the needs of the individual and how important it is to tailor care to need. The large hospitals and institutions were closed down as it was decided that people were better off living in smaller units or being cared for in the community. However, there was still not enough legislation to provide the necessary protection. In 2005 the mental capacity act was introduced which provided a frame work that empowered and protected vulnerable people who are unable to make their own decisions. The act States army who can take decisions in various situations and how things should be carried out. For example, two doctors now need to sign a sectioning order for a patient to be detained because of their mental health. Prior to this, there have been cases where people have been sectioned with no right to complain. This act states very clearly those people that have the power to make decisions. It enables people to plan ahead for a time when they might lose their mental capacity. This act was seen as important as so many people are now suffering with some form of dementia in their later years. It meant hat health care professionals such as doctors and social workers had a professional duty to work with the most vulnerable, in their best interests and to empower them to make their own decisions. There is still much to be done with mental health care which is sometimes referred to as the Cinderella of the health service. New initiatives in relation to mental health have been introduced as it was clear in some areas that care of the community was not working as well as it should. Northern Ireland has similar legal frameworks to England but under the Northern Ireland assembly they can have variations. Legislation related to children Two pieces of legislation were passed in 1989, one the convention on the rights of a child’ and the other ‘the children’s act’. The first was issued by EUNICE and it provided a framework for the rights of the child. It specifically highlighted children’s rights in international law and included the principles and standards for the treatment of the children’s workforce. The children’s act concerns the UK only and is designed to protect the child from significant harm and to keep them safe and cared for by setting standards. Organizations working with children have to provide policies and procedures n relation to how they are promoting the children’s act in their environment. An example of this is the safe guarding procedures that are in place in schools. Every school has to have its own safe guarding policy which outlines all procedures and highlights training. This is an extremely important document and in schools every member of staff needs to know who the child protection officer is and to have read the safe guarding policy. You read "National initiative Unit" in category "Papers" In the school attend every member of staff has a summarized copy included in their handbook and the full copy is available in the staff room and online. Every Taft member has to sign this at the beginning of each academic year to show that they understand what they have to do should they become concerned about any safe guarding issue. Training is given to key professionals and the policy is revised every year in relation to new legislation. The children’s act was revised in 2004 in relation to improving children’s lives in a broader sense. The aim of this was to encourage better services and provision for all aspects of children’s welfare and health. It also covered making sure children had access to the services they needed including additional needs. An example is my own school where there are policies and procedures in place to ensure that all children are treated fairly and offer the opportunities they need on a personal level. Children’s educational needs are investigated and the appropriate intervention is put in place. Am currently working with this department as part of their literacy strategy offering one to one instruction to children below the reading age expected for their chronological years. Children have been evident in the media recently because of historic abuse cases and this has raised everyone’s awareness in relation to how vulnerable hey are. There is now greater emphasis on all policies and procedures that relate to children. Race relations There has been a great deal of legislation in relation to people of a different race living in the KICK. In my notes already have highlighted the benefits of a diverse multicultural society. People have been making their home in the UK since the sass’s when Jews arrived from Russia and Poland and people from Ireland were driven out by the potato famine. The race relations amendment act was passed in the year 2000. Its main principle is to protect racially quality and ensure that no person is discriminated against on the grounds of their race. Britain today is truly multicultural and the act ensures that it promotes good relationships between people from different ethnic backgrounds. If a person faces discrimination because of their race the law protects them and gives redress. I have watched a number of video clips that illustrate how distressing racial discrimination can be and also how people can have stereotyped ideas and opinions. Race relations are linked to equal opportunities and the human rights act. Disability discrimination act (DAD) The DAD ensures that people with disabilities have their civil rights protected and do not face discrimination. It was passed in 1 995 and encouraged organizations and health authorities to overcome barriers and make reasonable adjustments to ensure full accessibility. Clearly this act did not go far enough and was updated in 2005 to apply to the public sector and to promote equality of opportunity for people with disabilities and to eliminate discrimination. At this time it was also seen as necessary to include people with HIVE. It stated that public bodies must promote disability equality and reduce action plans to show how they intend to fulfill their duties and to renew the progress annually. Schools, colleges and universities were all told to make reasonable changes to their premises to make them user friendly for Britain’s students with disabilities. In my school all doorways were fitted with ramps as well as having a lift installed. In addition, a fitted disabled bathroom was installed and money set aside for any student’s specific needs. This was particularly important for wheelchair users. Making all public buildings, apart from those with a listed status was a huge undertaking and the government catered in three years to bring this into place. It meant that all public bodies and authorities had to review their policies, practices, procedures and services to make sure they did not discriminate against anyone with a disability. Huge advances have been made to accommodate those with disabilities culminating in the successful Paralytics. This was televised across the world and opened everyone’s eyes to how important it is to be accepted in society despite their disability. The human rights act (1998) This act covers all human rights and ensures civil rights for people enabling hem to take legal action against any person or organization, including HAS, which disrespects their human rights. This act has been used when people feel their rights have been violated. Recently a female worker for British airways was told she could no longer wear a cross around her neck whilst at work. She felt that this violated her human rights and so took her case to the European courts where she won her case. This is just one example and there have been many particularly in relation to same sex marriages and counseling services. A homosexual couple went to relate which is an organization that helps relationships through the use of counseling. The counselor rejected the homosexual couple and did not wish to help them so the couple took their case to the human rights where they won their case and the counselor had no right to reject them. Data protection act This act covers the way information about people is kept and used and protected and kept secure. It is necessary for every organization to hold personal data on employees but this has to be kept secure and it is extremely important in any health and social care sector. All organizations have policies ND procedures that employees have to be made aware of and they need to follow correct procedure. In school data is held on every student and this is confidential and can only be viewed on a need to know basis and must not be passed on outside of the school environment. All confidential information has to be shredded. Nursing and residential care homes regulations This act was passed in 1984 and was amended in 2002 and applies to all nursing and residential care homes. Every residential care home has to have a license to operate which is issued by their local council. This license regulates how they practice. If the homes do not meet regulations they face prosecution and sometimes closure. This act works closely with the care standards act that was passed in 2000. This piece of legislation covered individuals in all care settings including domiciliary. Again, standards have to be met and the individual must receive appropriate care. This act also covers fostering and family care. Every care home has to have policies and procedures in place that reflect national legislation. These are open to inspection. Age discrimination act (2006) This act was passed to make it unlawful for employers and others to criminate against a person on the basis of their age. This applies to jobs, promotion, training and employment. Legislation is being updated and changed all the time and in particular when political parties are in control. In health and social care all professionals must stay up to date with current legislation. The legislation I have researched is used by health and social care organizations to produce policies and procedures that outline the roles, rights and responsibilities involved in the service they are working for. Legislation indicates what those using the services expect in the way of support and behavior. Most health and social care organizations and professions have a charter or code of practice and procedures that has to be followed. I have researched the code of conduct published by the NC which outlines the standards of conduct, performance and ethics for nurses and midwives and have included this as an example of how legislation is applied. The general social care council (SIC) registers all social care workers and regulates both training and conduct. Codes of practice are needed as when services are inspected or audited they will be judged upon the level of service they are roving. Any professional role will be overseen by the SIC and staff in training will be made aware of the code of practice and charters they have to work to. Charters inform staff and those using the service about what they can expect. The care quality commission (ICQ) regulates the standards on behalf of the government. This is often done with inspections. Every organization has to produce its own policies and procedures that respect all aspects of equality, diversity and rights in health and social care. Managers have to guide professionals in their employment to ensure they are observing reoccurred. This can be seen in all areas of HAS by looking at notice boards in the hall way, reception or staff rooms. In addition, charters are put online where they can be viewed by the public. All staff should receive a handbook when being inducted into a new post or role and care workers should have frequent training and updating on any changes. If this is followed the individual’s rights are promoted in a positive way. There are many people who are too ill or too frail to speak for themselves or who do not know their rights. There are many vulnerable people who may not even be aware of their sights and need a person to make sure they’ve received what they are entitled too. A trained person will speak on their behalf and this is referred to as an advocate. The advocate can be a professional worker or a friend or relative but must always realism that they are speaking on behalf of the individual and not expressing their own view. Every health and social care setting must have policies and procedures firmly in place and ensure that staff know about these by putting up notices and providing training. If this is done properly staff are sure of what they should be doing and if they fail to comply capillary action or dismissal may occur. Staff development and training are vital if staff are to be kept up to date with changes, policies and procedures, as well as legislation and technology. Technology changes rapidly so there is a need for continual professional development. Quality of care and experience is constantly improving by being reviewed and developing equality, diversity and rights. It is important that work place or organizations keep up to date with all changes. Sometimes large organizations will appoint managers who will ensure that things are followed correctly and there is regular training for Taft. Every organization must have a complaints procedure by law and these will be inspected when settings are audited. If Someone complains they have the right to have their complaint dealt with efficiently and investigated. They need to know the outcome of the investigation and if they are not happy take it to the independent parliamentary and health service ombudsman if they are not satisfied with the way there complaint has been dealt with. Sometimes people will make a complaint if they think they have been directly affected by an unlawful act or a decision in relation to care issues. If they have en harmed they may receive compensation. Affirmative action sometimes called positive discrimination or action means when one individual is favoring another because of their ethnicity. Although seen as discriminatory it may be legal if it benefits the local community. For example, appointing someone who speaks a certain language because that’s what the area needs. Laws relating to anti-harassment relate to issues such as bullying, sexuality, race, ethnicity, gender, beliefs, sexual orientation, marital status or disability. It can cause stress, humiliation and depression and needs to be sorted out immediately. How to cite National initiative Unit, Papers

Taxation for Federal Commissioner of Taxation- myassignmenthelp

Question: Discuss about theTaxation for Federal Commissioner of Taxation. Answer: Introduction to the Case The appellant was a past member and staff that worked in the office of the department of Australian Taxes. She had been carrying on her work diligently but in the current times she started looking for new options and availability as she wanted to explore before retirement. In the current time, she had been taking leaves of long duration and that too for purpose of recreation and other entertainment purposes. The work cannot get stopped and thus in her absence, the work used to get allocated to the employees who had equal efficiency. On her arrival, she thought that she is no more useful for the company as her work was being done by others. Thus, she decided and wrote an email to the director of the office for getting a voluntary redundancy. At the initial stage, the officers went against the voluntary redundancy email and said that there was situation that represented her reduction in value in the department. On subsequent visit to the email it was approved that the email must be accepted and thus the dismissal of the employee was granted and the same was done in a manner formal to the office. The acceptance of the email was the not the issues that was represented in the case but the main concern and argument of the case was the taxability of the payment of the redundancy. She went for appeal as the Commissioner charged him $7,825 as liability of tax that was Nil as per the appellant. The Section that was under Breach The Acts of the Income tax has perfectly taken into account the payments and taxability of the amount that has a relation with redundancy. As per 83-175 of the Acts of the Income tax, the payments are considered fair and genuine in cases where the payments are made in genuine terms. The redundancy is said genuine when the payments are higher than the payments of voluntary termination. The case requires the knowledge of the character and nature of the payments to determine the genuine nature of the redundancy and other payments. The policies and regulations that states that the possibility of the termination among employees arises at the time when the count of the employees increases as per the requirement, is contained in the Public Services Act. Further, when situations arise that the terms and policies of the company are getting breached and not going as per the agreements, there can be a conduct of termination (Ravn and Sterk 2013). Within the structure of a workplace, there are a variety of modifications that occurs frequently. The reasons include the aspects of the modern day approaches that include the technological and other changes. The adoption of such approaches takes time and thus it might be possible that the employees become incapable in utilizing the modern day approaches with higher efficiency. The lack of training within the employees can be the result of the non utilization or ineffective manner of utilizing the scenarios of the job and also the conducting of the procedures in an effective manner. The agency must take steps to train and support the employees to get out of such lacking situation and get an effective and efficient approach towards maintaining the modern day outgoings and careers facilities. The employees must be respected and must allow them to leave their jobs and offices with a lot of dignity as they had rendered their services towards the good of their company. Findings of the Facts in the Case The individual was dismissed from the employment of the office in a formal manner after the acceptance of the email forwarded to the directors. The statement of the taxability imposed on the payment of redundancy was presented before the Tribunal and the case was further taken under the study and investigation. The main findings of the Tribunal consisted that the appellant services were not being in an efficient manner and that the co workers or the individuals who had similar capacities and talent can only be efficient in carrying out the jobs (Moore 2015). A number of arguments formed the case as the same was a requirement for distinguishing the variety of losses occurring within the workplace. The findings also constituted the following points stated below: The jobs requirements related with the performances are distinguished A statement related to the rules and policies of the Income tax assessment Act and other related acts was prepared. It was declared that the selection of the employees must be done in an effective manner. The employees will not be declared useless or ineffective even when they are unable to perform out their duties and responsibilities as performed by the old and past employees (Cotter 2012). Proceedings of Court The proceedings of the court of law considered the following: The amount that is paid towards the employees, at the time of the termination or removal must be taken into account. The same must be considered as the employee termination payments and there were clauses under the Public Service Act that stated the conditions of terminating the employees. As per the clauses, the termination could take place when the available employees exceed the required number of employees in an organization (Enchautegui 2012). The reasons behind the treatment of the payments under the head of employee termination was accounted and considered. The redundancy payments as per the agreements of the agency were also considered as per the Act of Income tax assessment. There are grounds that the ATO had decided for proving the validity of the payments that was made at the termination time of the employees. Thus, the same must be followed for effective calculation of the amount. The method of the payment is another significant and noteworthy consideration as it involves the reserves from where the amount is required to get paid. In this case, the payments were to be done by officers from the consolidated reserves. In the case there were implications done towards the determination and identification of payments at times of termination. The genuine nature of the payments must be decided for effectiveness of the payments as per the law and taxes. The case is not the part of the payments of genuine redundancy and hence there will be changes in the nature of disposition of the payments. Deliberation of Judgments There was a variety of claims that were under imposition and a several number of inconsistencies that was a part of the process of decision making. There were many distractions that occurred before the judgments had been declared at the final stage. There were also a number of inconsistencies that formed part of the acts and the laws. The concept of the redundancy payments was not broad in features and characteristics. There were a number of failures on the part of the tribunal and the same considered the accuracy in the procedures that conducted the details study of the facts and data regarding the status and the position of the appellant individual in the case. The process and technique applied by the Tribunal was considered wrong and was under several criticisms. The methods were criticized on terms that the data collected from the systems would be inaccurate and incorrect that would have been a result of the non cross examination or investigation of the processes that had been un dertaken by the Tribunal. The first and foremost case referred was the consideration made towards the effective removal of the errors. The case was that of Dib and the same was referred to the Tribunal for the tax appeal and towards removing the errors that occurred within the case. The important facts that the Tribunal will possibly consider and take into account the effective conduct of the appeal under the case. Further, the elimination of the errors was another consideration of the Tribunal and part of law. There was a connection made that was related to the terms and agreements of the agency and the same were misconstrued by Tribunal. The statements were made that had connection to the acts and responsibilities undertaken by the Tribunal. It stated that he had been responsible and had acted in a diligent and efficient manner and had not misunderstood any roles and responsibilities. Lastly, on the effective analysis by the commissioner, it was stated that the appellant was not appreciated and respected. On the other hand, there were impositions of the taxes and other legal considerations that formed the part of the treatment of the payment of genuine redundancy. On the basis of the above evaluation and analysis it was decided that the facts and the findings would lend a hand in the recognition of the exactness and accurateness in the payments of redundancy. The employee in relation to the payments of the redundancy did face a several amount of problems that were unstable and inconsistent in nature. The employees also faced the problems related to the agency and the excessiveness in the number of employees. There were a wide range of inconsistencies that formed the part of errors evolving within the case and thus the law of court had to take steps in removing the same (DaleOlsen 2013). Conclusion The payments received were taxable and liable under the head of employee termination payments and the same was found after the proper evaluation and analysis of the findings above. A number of arguments formed the case as the same was a requirement for distinguishing the variety of losses occurring within the workplace. The nature of redundancy of genuine payments was under numerous arguments. The payments were a component of the regulations and lawmaking declarations of the Acts related to the Income Tax Assessment. It was liberated from the tax impositions imposed by the government. In the case there were implications done towards the determination and identification of payments at times of termination. The genuine nature of the payments must be decided for effectiveness of the payments as per the law and taxes. The case is not the part of the payments of genuine redundancy and hence there will be changes in the nature of disposition of the payments. The statement of the taxability imposed on the payment of redundancy was presented before the Tribunal and the case was further taken under the study and investigation. The main findings of the Tribunal consisted that the appellant services were not being in an efficient manner and that the co workers or the individuals who had similar capacities and talent can only be efficient in carrying out the jobs. There were relations in the decision making processes by the AAT and clarity related to the payments of voluntary redundancy. There were judgments held that had relation with the position of redundancy. The case considered did not have a genuine nature and thus the payments of redundancy will be taxable under the required head. Thus, the desired tax amount had to be paid as per the requirement. Therefore, the court decided and dismissed the appeal of the individual and she was under obligation to pay the required amount of taxes. Reference List Bilau, A. A., Ajagbe, A. M., Sholanke, A. B., and Sani, T. A. (2015). Impact of employee turnover in small and medium construction firms: A literature review.International Journal of Engineering Research Technology (IJERT),4(2), 977-984. Cotter, D. (2012).Advanced financial reporting: A complete guide to IFRS. Financial Times/Prentice Hall. DaleOlsen, H. (2013). Absenteeism, efficiency wages, and marginal taxes.The Scandinavian Journal of Economics,115(4), 1158-1185. Davis, A. K., Guenther, D. A., Krull, L. K., and Williams, B. M. (2015). Do socially responsible firms pay more taxes?.The Accounting Review,91(1), 47-68. Enchautegui, M. E. (2012). Disadvantaged Workers and the unemployment insurance Program1.Policy brief. Urban Institute, Washington, DC. Frolik, L. A., and Moore, K. L. (2012).Law of employee pension and welfare benefits. LexisNexis. Gale, W. G., and Samwick, A. A. (2014). Effects of income tax changes on economic growth. Hoffman, W. H., and Smith, J. E. (2014).South-Western Federal Taxation 2015: Individual Income Taxes. Cengage Learning. Leeser, J., Craven, G., Twomey, A., Authorisation, P., Kendall, K., Tax, C.F.I., Paul, J.B., McAllister, I., Mackerras, M. and Del Villar, G., 2015. Upholding the Australian Constitution Volume Twenty-five. McKay, S., Jefferys, S., Paraksevopoulou, A., and Keles, J. (2012). Study on precarious work and social rights.Working Lives Research Institute, London Metropolitan University. Moore, T. J. (2015). The employment effects of terminating disability benefits.Journal of Public Economics,124, 30-43. Picker, R., Clark, K., Dunn, J., Kolitz, D., Livne, G., Loftus, J., and van der Tas, L. (2016).Applying international financial reporting standards. John Wiley Sons. Ravn, M., and Sterk, V. (2013). Job uncertainty and deep recessions. InMeeting Paper(Vol. 921). Stack, E.M., Grenville, D., Poole, R., Harnett, H. and Horn, E., 2015. Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd: a practical problem of source.Southern African Business Review,19(Special Edition 1), pp.161-182. Taylor, G., and Richardson, G. (2013). The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms.Journal of International Accounting, Auditing and Taxation,22(1), 12-25. Vegh, C. A., and Vuletin, G. (2015). How is tax policy conducted over the business cycle?.American Economic Journal: Economic Policy,7(3), 327-370.

John Kerry - Address at COP 22 free essay sample

Heavy Metal Is Misinderstood essays

Heavy Metal Is Misinderstood essays From Elvis Presley to Ozzy Osbourne, different genres of music have been misunderstood and looked down upon throughout time. Lately though, people have become over obsessed with this new brand of pretty, punk style music featuring a bunch of nasal sounding kids from California due to the media's downgrading view upon Heavy Metal.. It's head banging and voice-squelching style has given it a false persona of being hateful and deadly. It's a total misconception, but put a bullet hole in your head and color yourself with some fake blood and people are gonna think what they think. A lot of the horror doesn't come from our fans, but from misperceptions by the media. People have lost the ability to interpret rock music in anything but the most superficial terms, primarily because contemporary rock offers so little in the way of depth and mystery (Epstein). Heavy Metal is the most misunderstood music of present day, the critics do not realize what it has meant for our culture, history, and even the economy. Beginning in the early sixties, Heavy Metal has always been considered to be devil music. People were appalled that something would come out and be popular that was not the mainstream, bubble gum pop music of The Beatles. The new fan base was mostly teen males who were intrigued by the by the new lyrical style which had become prevalent. This new blend of artists began talking about the darker side of life, such as death and depression, as compared to the happy love songs America and the world had become use to. Many people thought that the music was satanic and immoral. Groups formed and protested the music claiming it was devil music and contained subliminal messages telling kids to commit suicide, along with other crimes. Some people began to not listen to the genre anymore and have now focused on a more sensible style of music. The Punk rock era is in full swing now and people are ...

Technology in Long-term Care ( with regards to Health Informatics) Thesis

Technology in Long-term Care ( with regards to Health Informatics) - Thesis Example It is surprising that he is concerned about the knowledge management systems in the 20th century. However, this idea has become more useful if this statement is meditative in the long-term care industry. In addition, by computerizing long-term care industry a massive enhancement has been noticed. But long-term care institutions still require a lot more knowledge associated with technology in order to enhance nursing homes, progress through administration techniques, improve the medical processes and gain knowledge associated with system management (Pasupathy, 2006). The administrator of a nursing home must understand the core objective of management system and the purpose of long-term care organizations before procuring, executing and promoting these systems, as it will consequently aid in understanding the characteristics and features of the system (Pasupathy, 2006). The national director of the primary care for the condition of long-term patients in England, David Colin-Thome state that: â€Å"Delivering improvements for people with long term conditions aren’t just about treating illness, it’s about delivering personalized, responsive, holistic care in the full context of how people live their lives. Our journey to achieve this has started, our challenge is to continue to take it forward and the evidence compels us to do this† (Bradbury, 2008). A reliable delivery of services is provided to the patients exclusively while ensuring the proper care regarding the patient’s health and patient’s life. It is made possible by the sound knowledge in health care that locate a new direction in the field of health and social care system (Bradbury, 2008; Robinson, 2011). A 24-hours care support has been established by the NHS that provides full support to the patients, as well as to the public keeping in mind the concept of primary self-care. However, the NHS must maintain the

Managing Information Systems Essay Example | Topics and Well Written Essays - 2250 words

Managing Information Systems - Essay Example Identifying and handling key issues in the management of IS is essential for executives to support and run their organizations efficiently and effectively. The investigation of these key issues by researchers serves to enhance the understanding of the concerns of executives and suggest relevant areas of investigation by management researchers. There have been some key issues studies which have involved data collection from non-IS executives as well as IS executives, but these have reported only aggregated results without specifically addressing the views of the respondent CEOs and other non-IS executives. There may be many different IS management issues. While most researchers accept that organizations must handle many technology management issues, there is a growing acceptance that there are many strategic management issues which are equally if not more important. Other issues can be classified as either systems development and data management issues and people and support managemen t issues.

American Health System Research Paper Example | Topics and Well Written Essays - 1750 words

American Health System - Research Paper Example The United States of America spends almost two trillion dollars on health care making it the country spending the most money per capita and with the most technologically advanced medical practice. Despite this, it only ranks 37th in the World Health Organization’s ranking of the World Health Systems. (WHO, 2000) Such state of affairs exists primarily because the American system of health is extremely fragmented. Along with past of half-hearted efforts to form a universal system of health while at the same time bending to the interest of large private sector insurance companies has reduced the American health system to a patchy arrangement with complicated rules ( which differ in different areas) and huge wastage of resources. This fragmentation of the system has developed due to the multiple stakeholders in the system coupled with the rising costs for healthcare provision. (Arthur Garson, 2010)   One fact that cannot be ignored is that a lot of money is being invested each year on healthcare in America. More percentage of GDP is spent on health care than on food. The governmental expenditure on healthcare sums up to 18.9 percent of the total federal and state budget (WHO). Then there are the private and employment-based insurances which are continuously rising. Despite the increased spending on health care, we find that it has not translated into a universal or better health system. This is partly due to the gross inefficiency in the system. As the health sector becomes a larger fraction of the economy the inefficient functioning of the sector become even more costly. Despite this, some health policy analyst argues that increased expenditure on health is necessary to cover the population and continue the cutting edge advancement in technology.     

Hanjin Bankruptcy Case Study

Hanjin Bankruptcy Case Study Abstract Over the past five years, Hanjin Shipping Co Ltd has maintained its ranking among the top 10 shipping companies in the world making it in 8th position in 2015 (JOC 2016), however, on 31st of August 2016, Hanjin Shipping declared bankruptcy. It was clearly leading to bankruptcy as company was showing low profitability and Hanjin vainly attempted to increase liquidity but it was too late. It is also said that Hanjins breakdown was the largest and the most significant bankruptcy in the container transport industry (Paris and Nam 2016). 1. Introduction The purpose of this report is to examine and look at factors that led to the bankruptcy of Hanjin. This report is divided into two parts. In the first part the Business Report published by the company will be used to identify 4 factors which led to the Hajin Shipping collapse to give and analyse the image of liquidity and profitability. The second part will focus on cash budget went in 2014 and et sequitur. 2. Factors that resulted in Hanjin Shipping crash Four outputs were chosen from Hanjin Shipping Co Ltd financial results two from Balance Sheet and two from Profit and Loss account in order to explain the bankruptcy. Those outputs are Current Assets (comparing to the Current Liabilities), Borrowings, reduction of Profitability and Profit from Discontinued Operations. 2.1 Factors in Balance Sheet Liquidity, according to Subramanyam and Wild (2009), is companys capacity to rapidly convert the current assets into cash or to derive cash to cover its short-term obligations. The companys activity may be affected seriously if there is a lack of liquidity. Therefore, liquidity expresses the capacity of the company to comply with its short-term obligations, for instance, to meet expenses with sufficient cash inflows or to accumulate a security reserve for any incalculable situation such as payments growth. Consequently, liquidity may be defined as the factor that designates the ability of the company to transform assets into cash or to obtain cash to keep up with the short-term obligations. 2.1.1 Current Assets and Current Liabilities Current Assets are assets that are expected to be converted into cash, sold or consumed within short period of time, usually one year (Subramanyam and Wild 2009). Current assets generally include cash, trade receivable, inventories and prepaid expenses. Current Liabilities are obligations expected to be satisfied usually within one year (Subramanyam and Wild 2009). Current liabilities in balance sheet accounts ordinarily include trade payable, short-term bank borrowings, taxes and accrued expenses. First of all, the key point in the Balance Sheet (B/S) is the difference in size amongst Current Assets and Current Liabilities (960 billion and 4 036 billion of won respectively in 2015). It is also important to mention that Current Assets built up only 13% of Total Assets in 2015. Besides, the short-term Borrowings was the main output which drove the Current Liabilities so high (3 171 billion of won in 2015 what is 78,6% of Current Liabilities and 60 times more than Total Comprehensive Income that year). Furthermore, the distance in percentage between Current Assets and Current Liabilities was enlarging since 2013. In particular, Current Assets went down by 35% in 2015 since 2014 and by 47% since 2013, while Current Liabilities declined only by 18% in 2015 since 2014 and by 32% since 2013. This is the root cause of insolvency, as Current Assets were not sufficient to come over Current Liabilities. 2.1.2 Long-term Borrowings Non-current (or long-term) liabilities are obligations that come due in more than one year (or the operating cycle) and include borrowings, bonds and debentures (Subramanyam and Wild 2009). Long-term Borrowings are type of debt and financial obligations issued for the duration of several (3-5 or more) years (Matassa 2011). Any financial liabilities or bonds included in long-term loan are expected to be reimbursed in a longer than 12-month period. In the Hanjins report (2015), long-term Borrowings grew up by 20% in 2015 since 2014 what means that previous long-term loans were not sufficient in order to run adequately. Moreover, Borrowings were composing over 95% of total Non-Current Liabilities in 2015, and 45% of total borrowings during the same year what comparing to the previous year (2014) grew by 13%. The situation was aggravating due to lack of liquidity and consequently, the ability to repay the loans. Too much of Borrowings finally resulted in loss of confidence by banks who refused future debt services. 2.2 Factors in Profit and Loss account 2.2.1 Reduction of Gross Profit Reduction in profitability may be another cause which triggered a reject for further accrediting by banks or other investors causing erosion of equity what consequently ended with the actual collapse of Hanjin. In the Profit and Loss account (P/L), Sales went down by 9% in 2015 from 2014 comparing to Gross Profit which reduced by 14% in 2015 from 2014. This means that in the possible future, company could become less profitable (if the trend will continue) and go into losses again, as it was in 2013, where Gross Loss was accounted for 260 billion of won and Total Comprehensive Loss for 670 billion of won. Regarding to all listed outputs, it may be additionally supposed that the company was losing its paying capacity what may be another factor of bankruptcy. 2.2.2 Profit from Discontinued Operation What is more, looking at the P/L, the Profit from Discontinued Operations suggested the slippage (141 billion of won in 2014 and 0 in 2015) joined together with losses accumulated over the past years (2 251 billion of won in 2015) had ruined the companys equity. 2.3 Evaluation of the effect on the financial result All in all, it can be said that the Liquidity was low due to incapability of Current Assets to overcome Current Liabilities and continuous Long-Term Borrowings. Profitability was also hardly struggled because of reduced Gross Profit and sudden losses from Discontinued Operations. Combining all afore-mentioned factors and taking into consideration the amount of accumulated losses, the size of total remained Equity was smaller than share capital by 34% in 2015 (the situation, however, was better than in 2014 where the distance was accounted for 38% but unfortunately for Hanjin not enough to solve the issue). As a result, the outcome of stated factors became the rapid decline of Hanjins financial sustainability which consequently led to companys insolvency and crash. 3. Budgeting P/L account (Y0) Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Sales revenues 52 55 59 65 55 53 57 59 64 67 70 74 Cost of sales -29 -31 -34 -36 -31 -29 -33 -34 -35 -36 -37 -39 Salaries -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 Electricity -3 -4 -5 -5 -2 -2 -2 -3 -3 -5 -6 -7 Depreciation -2 -2 -2 -2 -2 -2 -2 -2 -2 -2 -2 -2 Other overheads -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 Total expenses -47 -50 -54 -56 -48 -46 -50 -52 -53 -56 -58 -61 Profit 5 5 5 9 7 7 7 7 11 11 12 13 Legend: From previous Year Reduced inventories Increased sales Electricity policy Payables policy 3.1 Cash Budget for Y0 (2014) Cash Budget (Y0) Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Trade Receivables 65 52 55 59 65 55 53 57 59 64 67 70 Trade Payables -35 -29 -31 0 -34 -36 -28 -26 -30 -31 -35 -36 Salaries -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 Electricity -3 -4 -5 0 0 -6 0 0 -5 0 0 -15 Overheads -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 Total payments -51 -46 -49 -13 -47 -55 -41 -39 -48 -44 -48 -64 Cash Surplus 14 6 6 46 18 0 12 18 11 20 19 6 Opening Balance 50 64 70 76 122 140 140 152 170 181 201 220 Closing Balance 64 70 76 122 140 140 152 170 181 201 220 226 Legend: From previous Year Reduced inventories Increased sales Electricity policy Payables policy 3.2 P/L Forecast for Y+1 (2015) P/L forecast (Y+1) Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Sales revenues 55 58 62 68 58 56 60 62 65 68 71 75 Cost of sales -29 -31 -34 -36 -28 -26 -30 -31 -35 -36 -37 -39 Salaries wages -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 Electricity -9 -6 -5 -15 Other overheads -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 Total expenses -42 -44 -56 -49 -41 -45 -43 -44 -53 -49 -50 -67 Profit 13 14 6 19 17 11 17 18 12 19 21 8 3.3 Cash Budget for Y+1 (2015) Cash Budget (Y+1) Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Trade Receivables 74 55 58 62 68 58 56 60 62 65 68 71 Trade Payables -37 -39 -29 -31 -34 -36 -28 -26 -30 -31 -35 -36 Salaries wages -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 Overheads -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 Electricity 0 0 -9 0 0 -6 0 0 -5 0 0 -15 Total payments -50 -52 -51 -44 -47 -55 -41 -39 -48 -44 -48 -64 Cash Surplus 24 3 7 18 21 3 15 21 14 21 20 7 Opening balance 226 250 253 260 278 299 302 317 338 352 373 393 Closing Balance 250 253 260 278 299 302 317 338 352 373 393 400 3.4 Effects of Initiatives on profitability and liquidity There is more cash available for spending on other business opportunities such as: Pay off a loan; Take advantage of new opportunities; Adoption of new technologies; Increased efficiency on operations. Implication of new assumptions for Y+1 as well as consideration of the changes that were applied in the Y-0 eventually allowed achieving positive results for the company. First of all, when comparing cash budget Y-0 and Y+1 it becomes possible to see that due to the introduction of new proposals overall expenses within Y+1 were maintained relatively close to expenses within Y-0. Moreover, assumptions that were set for the Y+1 allowed further increasing the overall profitability of the company and achieving final amount for closed balance of 347. Furthermore, implications that were introduced in Y-0 and were present in Y+1, such as electricity costs policy and supplier policy, also made a significant impact in terms of boosting the overall performance of the business during the Y+1 period. All in all, initiatives that were proposed and incorporated proved to be efficient and had a significant impact on the companys performance. 4. Conclusion Taking everything into account, all the implementations that were made within Y-0 and Y+1 have proven to be successful in terms of allowing the company to expand its capital. As it can be seen from the calculations provided in the report the company experienced a steady growth of shares which can be used as a support to the previous statement. Finally, the decisions which were made regarding Braemer Shipping Ltd created a positive effect on the business simultaneously setting the ground for the companys future expansion. Reference List Hanjin Shipping (2015) Business Report Hunter L. (2017) Lecture, Available at: (Accessed: 10 March 2017) JOC (2016) Hanjin Shipping Bankruptcy, Available at: http://www.joc.com/special-topics/hanjin-shipping-bankruptcy (Accessed: 2 February 2017) Paris C. and Nam I.-S. (2016) Move by South Koreas Hanjin Shipping Roils Global Trade, Wall Street Journal, Available at: https://www.wsj.com/articles/troubled-hanjin-shipping-to-sell-healthy-assets-to-rival-1472611190 (Accessed: 2 February 2017) Subramanyam K. R. and Wild J. J. (2009) Financial Statement Analysis, 10th edition, McGraw-Hill/Irwin: New York Matassa F. (2011) Museum Collections Management: A Handbook, Facet Publishers

Irratable Bowl Syndrome :: essays research papers fc

Bo Moore E-Block Irritable Bowel Syndrome   Ã‚  Ã‚  Ã‚  Ã‚  Irritable bowel syndrome (usually referred to as IBS) is a disorder of the large intestine that lasts for a long period of time. People who have IBS experience symptoms like constipation or diarrhea. These symptoms can occur one after another. A person can experience constipation at some times and diarrhea at other times. Occurrences of lower bowel irritation may also be accompanied by mild pain, swelling of the stomach and a lot of digestive gas. Other names for IBS are spastic bowel, spastic colon, irritable colon syndrome, and functional bowel disease.   Ã‚  Ã‚  Ã‚  Ã‚  A person who has IBS can lead a normal life. One would think that with continual diarrhea that a person with IBS would lose weight, be malnourished, or that they would develop more serious digestive problems. However, these are very rare. Only in a very small number of cases does IBS become so disabling that it can interfere with a person’s normal activities. But some people withdraw from activities because the diarrhea or constipation bothers them. In such cases, doctors may recommend mental health counseling.   Ã‚  Ã‚  Ã‚  Ã‚  Most patients who have IBS seek help from a gastroenterologist. A gastroenterologist is a doctor who specializes in the digestive system. Tests to diagnose IBS might include lab analyses of feces and barium X-rays of the lower digestive tract. For a barium X-ray, a patient drinks a special kind of liquid drink that contains barium. With the barium, the doctor can see how the liquid flows through the digestive system. A doctor may also perform a sigmoidoscopy. This is an instrument on a long thin tube that is inserted through the anal opening up inside the colon. With this test, a doctor can visually examine the inside walls of the intestine. If these tests are negative, it is typically determined that a patient has IBS because all other possibilities are eliminated. Statistics show that about twice as many women develop IBS when compared to men. Most people who have IBS are adults rather than children.   Ã‚  Ã‚  Ã‚  Ã‚  There is no underlying cause for IBS. It is known that a person who has IBS has abnormal contractions, or spasms of the muscles of the colon. However, through research, it has not been found that IBS is caused by abnormal action of the colon. The colon is what moves food wastes through the large intestine. Some of the contractions cause constipation, pain, and gas.