Adhd And Its Effects On Children s Brain Growth - 834 Words

In this technology driven society, we often find ourselves handing children an electronic device to â€Å"occupy† them. Maybe we are on an important call; maybe the restaurant is busy and you don’t want them to cause a scene. Whatever the reason may be, the fact remains, we do not think twice about handing over our devices to a child. Without realizing, we are hindering our children’s brain growth. Too much screen time, without enough family connection time, can lead to the misdiagnosis of ADHD. A new national survey from the U.S. Centers for Disease Control and Prevention states that: One-third of children diagnosed with ADHD were diagnosed young – before the age of six. The percentage of children diagnosed with ADHD has increased steadily since the late 1990s and jumped 42 percent from 2003-2004 to 2011-2012. Of these cases, the majority (53.1%) were first diagnosed by a primary care physician.1 There is not a specific test for ADHD. Health professionals can only do some testing that â€Å"might† help detect this condition. In other words, they check the child hearing, eyesight and take a blood sample; To rule out other underlying conditions that may be mistaken for ADHD. For the most part, though, they listen to parents or teacher complaints of what the child is exhibiting. For instance, when parents complain of impatience, unable to sit still and lack the ability to focus. All classic signs in ADHD. However, what primary care doctors are failing to ask, is how muchShow MoreRelatedThe Effects Of Stress On Infants And Young Children1711 Words   |  7 Pagesyoung children. Similar to many other psychological disorders, ADHD has roots early in life. After birth, stress continues to affect infants and young children in comparable ways when they exposed to stress. The hypothalamic-pituitary-adrenocortical (HPA) axis (the body s regulatory system that integrates the nervous system with the endocrine system and controls reactions to stress) matures significantly during the early childhood. Exposure to stress early in life has programming effects on theRead MoreChildren With Attention Deficit Hyperactivity Disorder1525 Words   |  7 Pageslunch. Unfortunately, children with attention deficit hyperactivity disorder (ADHD) don’t have it so easy. Daily life in and outside of the classroom can be extremely difficult for such children; however, there are ways to help. The drug Ritalin helps elementary aged male children with ADHD improve test scores by allowing them to focus in the classroom and concentrate on schoolwork (Bronson). Not using a stimulant like Ritalin has negative consequences for children with ADHD. Although they may beRead MoreAdhd : Children With Adhd Essay1495 Words   |  6 Pagessigns of what one might diagnose as ADHD if he were examined at a particular point, in a particular classroom, with a particular teacher. In other situations, he is completely able to focus on his tasks and has no problem whatsoever with comprehension and understanding the material he is supposed to learn and in in fact mastering that material. He had an assessment known as an APP done in the second grade and it was determined that he was not a child with ADHD. It has been five years since the secondRead MoreAttention Deficit Hyperactivity Disorder (ADHD) Essay1081 Words   |  5 PagesAttention Deficit Hyperactivity Disorder What is ADHD? Attention Deficit Disorder (AD/HD) is mostly an organic problem, which tends to run in families. ADHD is the most commonly diagnosed behavioral disorder in childhood. An estimated 3 to 5 percent of the general population suffers from the disorder, which is characterized by agitated behavior and an inability to focus on tasks.  ¡Ã‚ § In the early 20th century, American doctors were discussing children who had problems similar to those described byRead MoreAttention Deficit Hyperactivity Disorder ( Adhd )928 Words   |  4 Pagesdisorder children are diagnosed with is Attention Deficit Hyperactivity Disorder. 11% of children in the United States have been diagnosed with ADHD as of 2011. The number of children being diagnosed each year in the past decade has increased 5% per year as of 2003(â€Å"Centers for Disease and Control†, 2015). ADHD is a mental disorder in children that makes it harder for them to pay attention. The children diagnosed with ADHD are usually hyperactive and show signs of impulsive behavior. Children with ADHDRead MoreAttention Deficit Hyperactivity Disorder Essay1325 Words   |  6 Pagesis what is ADHD? ADHD is a set of behavioral problems revolving around three main symptoms. The chief symptom that a person exhibits is the incapacity to keep their attention focus. A seco nd key symptom is impulsiveness. They may act or shout out inappropriately and have a short fuse leading to temper tantrums. A third core symptom is hyperactivity. Sufferers are unable to sit still seeming restless or fidgety. ADHD symptoms may also cause problems in educational settings for children and also problemsRead MoreEssay on ADHD and its Effects on Depressive Behavior1513 Words   |  7 Pagesprevilant behavioral disorders affecting American children, with 5% of school age children, and 2-4% of adults being diagnosed. ADHD is diagnosed by consistant dehibilitating behaviors of hyperactivity and inntatention, however it is often misdiagnosed in children who are younger than their class mates, for this reason Xiaolong Peng, Pan Lin, Tongsheng Zhang, and Jue Wang (2013) have been working with a large data set of MRI scans of children diagnosed with ADHD to create an efficiant biological diognosticRead MoreAttention Deficit Hyperactive Disorder (Adhd) Is The Most1330 Words   |  6 Pages Attention Deficit Hyperactive Disorder (ADHD) is the most diagnosed disorder in America at a staggering 11 percent of the nation s children. That statistic equals to 6.4 million children ages 4-17 being diagnosed with this disorder. According to The Center for Disease Control (CDC), this means more students than ever are being diagnosed with a disorder which makes learning difficult for them. Dealing with this disorder can be extremely difficult as an educator and a student. One of many approachesRead MoreExercise Is Good For The Body1442 Words   |  6 Pagesbenefits to daily exercise, but how about mental benefits? Exercise done as a baby could help the brain stay healthy well past age sixty and prevent, and even reverse, some mental diseases. Every parent has read that music and touch can stimulate the mind for proper development, but that development never stops.. Brain development continues throughout our entire lives. Brain activity can actually improve brain activity, ju st by doing simple exercises. Exercise is good for the body because it make the musclesRead MoreRitalin and Aderall1599 Words   |  7 Pagesi. Diagnosis of ADHD ADHD is a condition which affects multiple areas of functioning. Because of the widespread diagnosis this disease keeps doctors, pharmaceutical businesses, and teachers employed. According to Diller (2008), the use of drugs like Ritalin is at rates never seen before in this country or anywhere else. Diller also states that â€Å"we medicate our children with psychiatric drugs ten or twenty times more than countries of Western Europe (pg50).† Many children are said to be made unhappy

Tax - Theory - Practice and Law

Question: Discuss about the Tax, Theory, Practice and Law. Answer: According to the ITAA 1997, capital gains are the returns realized from the disposal of property or the sale of an investment. It can be the sale of shares, the sale of furniture and fittings, the sale of a building, the sale of land, the sale of property, plant and equipment and so forth (Woellner, Barkoczy, Murphy, Evans, and Pinto, n.d., Pp.10-20). Sec 104-5 (A1) states that it calculated by taking the amount realized from the sales value less purchase value (Berube, and Pinto, 2010, Pp.300). Since this is a contract entered into, the capital gains would be the capital proceeds from creating the contract less any incidental costs from creating it as stated by ITAA 1997 Sec 104-5(D1). The sales cost may include other expenses incurred while selling while the buying price can include costs incurred while buying (Barkoczy, 2015, Pp.55). If one realizes capital gains, he is subject to the CGT. If one realizes a capital loss, on the other hand, he is subject to a tax shield benefit. In this question, Fred bought his holiday home at the cost of $ 100,000. He incurred other expenses like stamp duty of $ 2,000 and legal fees of $ 1,000. After three years, he engaged someone to build a garage for $ 20,000. The total cost is, therefore, $ 123,000. In August, he decided to sell his house by signing a contract. The buyer offered $ 800,000 for the house, which was settled (indexing capital gains,' 2010, Pp.231-250). Here, he incurred expenses like the legal fee of $ 1,100 and commission of $ 9,900 for the person who he employed to sell the house. These costs are inclusive of GST, which is the goods and services tax of 10%. This implies that for us to determine the net capital gain for Fred, we must first deduct the GST from legal fees and the real estate agents commission incurred on the sale of the holiday home. If Fred qualified for input tax credits, then the GST could be offset. This can be calculated as shown below: Fred incurred $ 1,000 in legal fees and $ 9,000 in commission as shown above. The case study further assumes that Fred suffered a net capital loss $ 10,000 last year from the sales of shares (Barkoczy, 2015, Pp.100). According to ITAA 1997 Sec 104-5(K5), if a net capital loss is realized from a collectible or from shares that have fallen in the market, it will not recognize any capital gain (Income Tax Assessment Act, 2006, Pp.153). This implies that it should not be included when calculating capital gain. Fred, therefore, paid $ 810,000 when selling his home as shown in the table below. Total Purchase Cost Buying Price $ 100,000 Stamp duty $ 2,000 Legal fees $ 1,000 Cost of building garage on the property $ 20,000 Total Purchase Cost $ 123,000 Total Selling Price Sale Price $ 800,000 Legal fees $ 1,000 Real estate agent's commission $ 9,000 Total Selling Price $ 810,000 According to the Westfield Limited vs. Federal Court of Australia, any profit realized from the sale of the property is assessable income for the purpose of calculation of capital gains (Iknow.cch.com, 2015). The same notion is evident in Myer vs. FCT case where the court ruled that any profit made from the ordinary course of business operations would be assessed for capital gains (Law.ato.gov.au, 2015). Capital gains and losses are affected by other factors such as interest rates and inflation (Barkoczy, 2015, Pp.145). Here, Fred will be subject to an increase of 0.8 percent. This method of calculation of capital gains is called the indexation method (Australian Taxation Office, 2016, Pp.352). The cost that Fred incurred as at February this year would be: To calculate the long-term capital gains tax, a tax rate of 15% is applied as shown below: Assuming that Fred incurred a loss from the sale of an antique vase and not the shares. When we consider this scenario, the capital gains tax shield will not be the same. This is because the antique vase is a capital asset held for personal use and therefore it will be reduced from the selling price. According to ITAA 1997 Sec 118-10(3), the cost of the personal use asset must not be less than $ 10,000 for it to be assessable for capital gains. This is also evident in Westfield Limited vs. the Federal Court of Australia (Iknow.cch.com, 2015). In this case, the net loss from the antique vase is equal to $ 10,000, which implies that it must be offset by the selling price (Australian taxation office, 2016). Consider the table below of the selling and buying cost of Fred. Total Purchase Cost Buying Price $ 100,000 Stamp duty $ 2,000 Legal fees $ 1,000 Cost of building garage on the property $ 20,000 Total Purchase Cost $ 123,000 Total Selling Price Sale Price $ 800,000 Legal fees $ 1,000 Real estate agent's commission $ 9,000 Loss from antique vase (10,000) Total Selling Price $ 800,000 Below is the calculation of the capital gains that would be realized from this scenario. Below is the calculation of the capital gains tax that Fred will incur. References Barkoczy, S. (2015). Foundations of Taxation Law. Seventh Edition, Chapter 19.7; Pp. 145. Retrieved on 17 September 2016 from https://www.lib.oup.au/he/samples/barkoczy_FTZ_sample.pdf/ Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D. (n.d.). Australian taxation law select. Pp. 10-20. Retrieved on 17 September 2016. Barkoczy, S. (2015). Foundations of Taxation Law. Seventh Edition, Chapter 7.10; Pp. 55. Retrieved on 17 September 2016 from https://www.lib.oup.au/he/samples/barkoczy_FTZ_sample.pdf/. Indexing capital gains. (2010). Washington, D.C.: Congress of the U.S., Congressional Budget Office. Pp.231-250. Retrieved on 17 September 2016. Barkoczy, S. (2015). Foundations of Taxation Law. Seventh Edition, Chapter 19.4; Pp. 100. Retrieved on 17 September 2016 from https://www.lib.oup.au/he/samples/barkoczy_FTZ_sample.pdf/. Income Tax Assessment Act. (2006). Capital Gains Sec 104-5. Pp. 153. Retrieved on 17th September 2016 from https://www.ITA97Vol03_58-122_WD02.pdf/ Australian Taxation Office. (2016). Tax ruling No. IT 2650. Pp. 352. Retrieved On 17th September 2016 from https://law.ato.gov.au/atolaw/view.htm?docid=ITR/IT2650/NAT/ATO/00001/ Australian taxation office. (2016). ATO interpretative decision. Web. Retrieved on 26th September 2016 from https://law.ato.gov.au/atolaw/view.htm?docid=AID/AID200723/00001/ Iknow.cch.com (2015). Westfield Limited vs. Federal Court of Australia: Capital Gains Case Study. Retrieved on 17th September 2016 from https://www.iknow.cch.com.au/document/atagUio543018sl16759130/westfield-limited-v-fc-of-t-federal-court-of-australia-full-court-20-march-1991/ Law.ato.gov.au (2015). TR 92/3- Income tax: whether profits on private transactions are income. Retrieved on 17th September 2016 from https://law.ato.gov.au/atolaw/view.htm?DocID=TXR/TR923/NAT/ATO/00001/.