Effect of Solar Magnetic Field (SMF) on Solar Radio Flux

Impact of Solar Magnetic Field (SMF) on Solar Radio Flux Paper distributed in the procedures of Conference on Recent Trends of Research in Physics (CRTRP 2012); Page no. 85-91, 2012, ISBN: 9788190436298 3.1. Presentation: The sunlight based action seems, by all accounts, to be direct connected with the solid and complex sun oriented attractive field.The tremendous sun based attractive field is an aftereffect of the progression of plasma flows inside the Sun, which induce charged particles to move about starting with one of the Sun’s posts then onto the next. The mean attractive field is the quality of the longitudinal part of the photospheric attractive field found the middle value of across almost all the noticeable half of the globe of the Sun. The sun’s attractive field has the striking property that it isn't circulated consistently, yet packed in transition ropes which show up on the outside of sunspots, plages and system. Solidness originally found the proof of solid attractive field in the sunspot from the Zeeman parting (Hale 1908). Sunspots are the seats of the solid attractive field and the field quality of a huge sunspot can be as high as 3000 Gauss. Because of the solid attractive field inside the sunspot, the convection is occupied and the area turns out to be generally cooler and consequently darker contrasted with its encompassing locale. So sunspots can be treated as the best indication of the Sun’s attractive field (Solanki 2003). Figure: 3.1.1. Sun powered attractive field (Picture credit-http://www.nasa.gov) The varieties of sunspot number have settled times of around 11 years (Hathaway et al.2002). The time of attractive action cycle is twice as that of sunspot cycle, around 22 years by and large (Hale et al. 1919). The majority of the sun based action parameters shift reliably with the sunspot cycle. Among these parameter sunlight based radio transition is one which has its own significance in Radio Astronomy as the exact data about its discharge from its root area gives the insights concerning the temperature, constituents, thickness, ionization, attractive fields and the physical idea of the different sources inside Solar structure (Kundu, 1965). Accordingly to analyze the sun powered air and the attractive vitality discharge in sun powered crown, radio perceptions fill in as an amazing asset. The radio motion has its beginning from climatic layers high in the sun powered chromospheres and low in the sun oriented crown, however the precise degree of starting point isn't yet completely known (Kane, 2003). Perceptions at various radio frequencies give the data about the different profundities and the physical structure on the sunlight based environment. Exact every day radio motions at various frequencies are extremely valuable for the investigation of sun oriented material science of the various layers of sunlight based environment (Zieba, 2001). Numerous specialists have performed relationship and phantom investigation of sun oriented radio transition varieties (El-Raey and Scherrer, 1973). Watari (1996) dissected sun oriented radio emanation at a few frequencies to examine their inconsistencies, time variety and sunlight based coronal action at various statures. Kane et al. (2001), Vats et al. (1998) and Mouradian et al. (2002) utilized the sunlight based radio motions at various frequencies to consider the coronal pivot period at various statures and its differentiality as an element of the elevation. Meheta (2005) has contemplated the relationship of pivot period with various periods of sun oriented cycle. It is as of now obvious in the writing that different recurrence groups in the range beginning from 245 MHz to 15400 MHz begin from various layers of sunlight based air beginning from lower chromospheres to upper crown as represented in the Table 3.1. Therefore investigation of radio motion at various frequencies inside this range gives the data about various layers of sun based environment. Table 3.1. : Different radio frequencies and their inception in sunlight based environment The peaceful Sun emanation at various frequencies contains data about densities and temperatures in various layers of the sun based air (Watari, 1996). It is one of the prime reasons of considering sun based radio outflow at various frequencies during the Solar Figure: 3.1.2. Month to month variety of sunspot number for the year 2009. (Picture credit-http://www.greatdreams.com/sunlight based/2009/space-climate december-2009.htm) least period which gives a chance to established researchers to consider the physical conduct of Solar climate. It likewise gives extremely helpful data about the temperature and the state of the sun based crown (Kundu, 1965). In this manner the investigation of sun powered radio emanation during the base time frame fills in as a significant apparatus for the investigation of sun based crown. The present least of cycle 23-24 has been treated as an impossible to miss least portrayed by decreased polar field quality, amazingly low degree of sun oriented action and stretching out for longer span (Gopalswamy et al, 2012). Different sun based files like F10.7 cm, EUV transition, sun powered breeze and so forth carried on strangely during this base. Indeed, even the ionosphere additionally indicated an abnormal conduct (Eduardo et al, 2011). The limit between the Earth’s upper climate and space likewise moved to a phenomenal low elevation (www.sciencedaily.com/discharges/2008/12/081 215121601.html) during the period. This kind of uncommon conduct of this base has made the enthusiasm among the sun oriented science network to make a thorough report on this period. The microwave brilliance temperature during this base was significantly lessened contrasted with the 22-23 least which is additionally steady with the reduction in sun powered attractive field quality (Gopalswamy et al, 2012). Basu (2010) found the proof of contrast of Sun’s inside structure during the present least from the base of past cycle. During the base time frame, the 2800 MHz radio transition indicated an odd conduct in its relationship with Sunspot number (Tapping, 2011). With regards to above idiosyncrasies of current sunlight based least, it is fascinating to see the variety of relationship of sun based radio transition at a few frequencies with sunspot number during this period. In this section the starter results with respect to the investigation on the connection of sun based radio transition and sun based attractive field parameters have been introduced. Here the recurrence disseminations of relationship coefficients of sun oriented radio motion with sunspot number and solarmagnetic field have been explored for sunlight based least and most extreme period. We have likewise make investigation of intermittent variety of basal part of sun powered radio outflows. 3.2. Perception: Here we examined the conduct of sunlight based radio motion for the all-inclusive sun based minima of Solar cycle 23 (2009). Right off the bat, we determined the relationship between's the sun powered radio motion and Sunspot number which is the record for estimating the changeability of these two sun oriented movement parameters. We have discovered the connection coefficient at eight frequencies (245, 410, 610, 1415, 2695, 4995, 8800, 15400 MHz) utilizing information from Sagamore Hills radio Solar observatories. For the computation of connection coefficient, we avoided the focuses from dataset of those radio transitions, which are having values more prominent by 40% of the normal motion estimation of a day. It has been accomplished for disregarding abrupt variety in motion because of a few transient exercises. The connection coefficients are plotted in figure. 3.2.1 3.2.2. Connection coefficient between the sunspot and radio transition Numerous specialists (Das and Nag, 1999, Das and Nag, 1996) have demonstrated that the recurrence conveyance of relationship coefficients of the sunlight based radio motion and Sunspot numbers follows an example. We have determined the relationship coefficients for sunlight based most extreme (2001) and least (2009) of sun based cycle and found that the recurrence dissemination of the connection coefficients doesn't show the comparative example as has been accounted for in the writing. During the greatest period the relationship coefficient is most noteworthy for 1415 MHz yet in least it’s most noteworthy for 2695 MHz. In writing likewise it has been accounted for that the connection coefficient accomplishes its most extreme incentive at Figure 3.2.1: Frequency dispersion of relationship coefficients of sun powered radio motion and sunspot number 2695 MHz as it is near the 2800 MHz (Das and Nag, 1996). However, during the sunlight based most extreme period the most elevated connection has been found for 1415 MHz while at sun based least period it is for 2695 MHz. Or maybe that this after 2695 MHz there is a decrease in the relationship coefficient of higher frequencies for most extreme period where with respect to least period the pattern is Figure 3.2.2: Frequency dispersion of connection coefficients of sun based radio transition and sunspot number not same as the 8800 MHz shows a connection which is more prominent than for 4995 MHz. As opposed to this the variety of connection coefficient has additionally been checked for various sun powered least period. Das and Nag, 1996 has just detailed the relationship coefficient of the radio transition and the sunspot number for the 1975, 1986, 1996 minima. We have contrasted these relationship coefficients and the got ones for 2009 sun powered least. From the plot it very well may be noticed that during this period the estimation of the relationship coefficient is extremely low in contrast with the estimation of the past three minima. 3.2.3. Connection coefficient between the sun powered mean attractive field and radio motion Like the radio transition and sunspot number, the connection between's the radio motion and sun powered mean attractive field has additionally been checked for this base period. It has been discovered that the estimations of the connection co-proficient are exceptionally low and the there is an example in the variety of the recurrence circulation of the relationship coefficients. Figure 3.2.2: Frequency conveyance of connection coefficients of sun oriented radio motion and sun based mean attractive field 3.3. Conversation: In this section, the connection between the sunlight based attractive field and the sun oriented radio motion has been researched. In the previous examination the relationship coefficient of radio emanation and sunspot number, has been seen as

How Digital Processes Change Photography Essay -- Essays

How Digital Processes Change Photography New innovation is an ever present, continually propelling power in today’s world. Hence it is nothing unexpected that in the most recent decade we have start to see the ascent of computerized imaging in our lives. Set forth plainly, computerized imaging is the way toward changing a visual imaging into an arrangement that a PC can comprehend and decipher. Regardless of whether the picture is caught by an advanced gadget, for example, a computerized camera or camcorder, or it is changed into a computerized record after its turn of events, for example, by filtering, computerized forms are changing the essence of photography and the manner in which we decipher it. In any case, likewise with any new change or improvement, advanced imaging accompanies its own arrangement of points of interest, and its own arrangement of indecencies. Before the period of computerized imaging the way toward making a photographic picture had continued for about a century with moderately little progression. Other than from enhancements in film quality and improvement at regular intervals, photography was, generally, turning into a steady type of craftsmanship. Not exclusively could individuals proceed to get proficient photos taken, yet the innovation was simple enough to comprehend that with Kodak’s presentation of a purchaser neighborly camera in 1888 individuals could start delivering their own photos also. (US News, p49.) Soon followed the 35mm camera, at that point shading film etc yet the essential thought never showed signs of change. In any case, only before the 1980’s the world started to see the headway of computerized imaging with the presentation of PC programs that could alter a picture after it had been filtered into advanced arrangement. This was an unfolding of another time in photography, despite the f act that the world would not see the introduction of the advanced cam... ... to the front of a national press. As fore-referenced, this exciting modern lifestyle of advanced imaging was demonstrating its acceptable and terrible side. As time walks on so does the progression of new innovation. Despite the fact that the old type of simple photography may never become outdated it is liberally certain that advanced imaging is digging in for the long haul. WORKS CITED 1) Curtin, Dennis P. Picking and Using a Digital Camera. New York: Curtin. 2001 2) Mills, Lara. â€Å"Fast and adaptable: advanced photography may alter the innovative scene, in spite of the fact that not for everyone.† Marketing Magazine 101 (1996): 16-17 3) â€Å"Photography’s Storied History.† US NEWS and WORLD REPORT 131 (2001) : 48-9 4) Webb, Warren. â€Å"A Digital Picture is Worth†¦Ã¢â‚¬  EDN 45 (2000) 71-8 5) Chinnock, Chris â€Å"Low-end Digital Cameras despite everything Poised for Rapid Growth.† Electronic Design 47 (1999) 56

Foreclosure.com Scholarship Program COLUMBIA UNIVERSITY - SIPA Admissions Blog

Foreclosure.com Scholarship Program COLUMBIA UNIVERSITY - SIPA Admissions Blog Do you ever talk to your TV?   I know that sounds like a strange question, but when I am watching the news I will often shout out my suggestions for policy reform.   Of course the TV news people cannot hear me, but if I get riled up I just have to let it out. Well, if you have an opinion on how to address what many have labeled the foreclosure crisis in America, you can do more than talk to your TV, you can write about your ideas and possibly win a scholarship. The Foreclosure.com Scholarship Program encourages students to offer innovative ideas and solutions to solve the foreclosure crisis in the form of an essay. Essay submissions must be between 1,000 and 2,500 words and all accepted freshman and enrolled under-graduate and graduate-students are eligible to apply. The basic details are as follows: Deadline: Dec. 31, 2009 Requirements:   Original, previously unpublished work. Minimum 1,000 words, maximum 2,500. Awards: Five winners will be selected. Top prize $5,000, second through fifth will receive $1,000 each. Must be a U.S. Citizen For full details click here.

Article Analysis And Evaluation Of Middle Class - 1684 Words

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As mentioned above, this article divides society into classes and reports that the top of the upper class in society is made up of people that, in most cases, hold leadership positions. This implies that they are in a position to invest in the middle class and help boost the economy. This doesn’t mean that the activities by the middle class are the only promoters of the economy. There are other factors such as, the price of capital, taxes, resource endowments, luck, chance, and many other activities that contribute to the growth of the economy. The definition as classified in this article isShow MoreRelatedThe Sociological Aspects Of Hilter s A Social Context1594 Words   |  7 PagesIn this critical article review, an analysis of Kater’s (1981† article â€Å"Hitler in a Social Context† will examine the strengths and weaknesses of the sociological aspects of Hilter’s rise to power during the Third Reich. 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Argumentative Speech Outline Legalization Of Euthanasia

Argumentative Speech Outline: Legalization of Euthanasia Lexie Phongthai-Yochum Topic: Legalizing Euthanasia General Purpose: To argue Specific Purpose: To argue that euthanasia should be made available for terminal patients to end their suffering. Thesis Statement: Euthanasia should be made legal for terminal patients to end their suffering because 1) people should have the right to choose, 2) it helps save lives through organ donation, and 3) it can be regulated. Introduction According to the British court, â€Å"there is no defense, Euthanasia is murder.† Euthanasia is legal in Washington, Oregon, California, Vermont, and Bernalillo County, New Mexico; its status is disputed in Montana. This method is used for terminal patients who have exhausted all other options. Society finds this topic to be very controversial. Some people feel that euthanasia is the first step on a slippery slope where the vulnerable are threatened and premature death is the cheap alternative to palliative care. Others are in favor of euthanasia and feel that liberty and autonomy are sources of human dignity that add to the value of life in our secular society. I side with those who feel that ending a person’s suffering should be an available option. III. I am very interested in medical related issues and also feel very strongly about euthanasia. I have always been very interested in medical related topics because I hope to one day be a doctor. However, I also feel very strongly about having

Has the Single Market project in Europe been a success Free Essays

Abstract The establishment of the EU’s single market was intended to create jobs and enhance prosperity. Since it was established in 1992, significant benefits have been made to the EU’s internal market and a lot of opportunities have been created. Despite this, many problems continue to exist and further changes are necessary if the objectives of the EU are to be fully realised (European Commission, 2012: 1). We will write a custom essay sample on Has the Single Market project in Europe been a success? or any similar topic only for you Order Now Introduction The idea behind the European Union’s (EU) single market was to treat the EU as one territory so that the free movement of people, goods, money and services could be achieved (Europa, 2012: 1). The single market was established by the EU to enhance competition and trade through a system of standardised laws that apply to all Member States (Barnard, 2002: 1). This improves efficiency and gives individuals more choice when it comes to providing and attaining goods and services. The overall quality of the goods and services is increased, which is economically beneficial. The Single European Act was enacted in 1986 to establish a single market and has since been considered one of the EU’s greatest achievements (Europa, 2012: 1). This led to the abolishment of internal border controls between EU countries in 1993 and is now accessible to millions of people across 27 Member States. Restrictions to trade have been removed and individuals now receive better standards of living. EU law comprises of treaties and legislative provisions, such as Directives and Regulations that aim to secure the free movement of goods, services, people, and capital. Despite this, Member States are still responsible for social welfare and taxation, yet the EU influences the policies of Member States (Europa, 2012: 1). The single market has been successful in allowing people and businesses to move freely within the European Economic Area (EEA) and has therefore transformed the way individuals live, work and travel (Mayes and Hart, 1994: 177). The progress that has been made towards the development of the EU’s single market will be identified in this study in order to determine the extent to which it has been a success. Barriers to the free movement of goods, services, people and capital The single market was intended to remove any barriers that restrict the free movement of goods, services, people and capital. A number of different policies have therefore been implemented that seek to remove any free movement restrictions (Mayes and Hart, 1994: 5). This has significantly impacted many organisations and industries within the internal market. However, unless EU policies are conformed to by all Member States it is unlikely that greater freedom will be attained within the EU. This is often at the expense of widely accepted practices; however this is considered necessary in achieving harmonisation. It therefore seems to be important that any barriers to trade are removed and that actions likely to impact sustainable development are eradicated. Article 101 of the Treaty on the Functioning of the European Union (TFEU) (ex Article 81 EC) provides that; â€Å"all agreements between undertakings, decisions by associations of undertakings and concerted practices which may aff ect trade between Member States and which have as their object or effect the prevention, restriction or distortion of competition within the internal market† shall be strictly prohibited. Any limitations that are placed upon the freedom to trade should therefore be prohibited so as to allow for the freedom of movement to be attained. Whether this is easy to establish in practice, is a debatable subject because although substantial improvements have been made in the 20 year history of the EU, it is clear that many obstacles still need to be overcome in guaranteeing a free market (Alam, 2007: 153). Single Market and Competition The establishment of the single market within the EU provides greater opportunities to businesses by providing them with access to the world’s largest trading bloc (Gov, 2013: 1). This enhances economic activity whilst also creating healthy competition through the stimulation of business and innovation. This leads to growth and job creation as export and trade will be increased Gov, 2013: 1). Not only does this have a beneficial impact upon the economy but it also increases productivity. Consumers also benefit from a single market as competition often leads to reduced costs for products and services. This was identified by Euromove when it was pointed out that competition is one of the main driving forces of an advanced modern economy as it â€Å"gives the consumer choice, it puts downward pressure on prices, it rewards innovation and it helps to create jobs (2009: 1). Nevertheless, in order to prevent unfairness and ensure that the single market is a level playing field, the EU has introduced various rules and principles that seek to create fair competition. Such principles impose a number of burdens upon businesses within the EU, although this is considered necessary in the proper functioning of the internal market. It was evidenced by Shuibhne that the establishment of the internal market created a different focus of competition law in terms of addressing the barriers to integration created by state intervention in the market and the problems that occurred as a result of the liberalisation processes of the 1990’s† (Shuibhne, 2006: 88). Whilst the legislative framework is now developed, on-going improvements continue to be made so that rules and regulations are being properly enforced and so that businesses and consumers understand the rules that exist within the internal market. This has been happening since the internal market was first established, so as to maintain an effective operation of the single market. Some of the improvements have included; improving and enforcing single market rules, reducing the regulatory burden imposed upon businesses, and the liberalisation of certain areas including; public procurement, public services and utilities (DTI, 2002: 1). In spite of these improvements, there are still many underlying weaknesses that exist in the single market which seems to suggest that it may not be as successful as originally anticipated in the internal market strategy. Some of these weaknesses have arisen as a result of; failures by Member States to implement some of the Directives (Kennedy, 2011: 108 ), a lack of co-operation that exists between Member States, or because of inadequate enforcement (Kennedy, 2011: 108). In 1999 the internal market strategy was put forward by the European Commission which set out the aims and objectives of the establishment of the internal market. Various measures were incorporated into this strategy which sought to guarantee the proper functioning of the single market. This strategy has since been reviewed on an annual basis, though it cannot be said that the internal market is complete. Therefore, despite the fact that many obstacles have already been removed by the EU, new challenges are continually being dealt with. It has been said that companies within the EU should take full advantage of the single market model since the free movement of capital, goods, services and labour would be realised more easily. Tax issues arising from cross-border mergers and acquisitions would effectively be minimised through economic integration. This was identified by Ilzkovitz et al; â€Å"the Internal Market is a powerful instrument to promote economic integration and to increase competition within the EU and it has been the source of large macro-economic benefits† (2007: 271). Arguably, it seems as though the main objective of the Single Market is to allow competition to be obtained through the ability to trade freely within the EU. In accordance with this, it would therefore be beneficial if EU Companies took full advantage of this market so as to avoid many issues that arise from various issues including the taxation issues that result from Merger and Acquisitions (MA) deals. Hence MA deals are structu red in a way that results in harsh tax liabilities and since an asset-based deal will â€Å"typically expose the seller to two levels of taxation, corporate and personal and a stock-based transaction can be unattractive to a buyer given the tax treatment of fixed asset values† (Q Finance, 2010: 1). If a company only conducts business within the single market, then they will not be exposed to such harsh tax liabilities. This encourages competition which is imperative for the advancement of the economy. However, because there are certain restrictions that exist within the single market, companies often find it difficult to expand their business in the internal market. Thus, as argued by the European Commission; â€Å"national tax systems in the EU differ so much that it can be complicated and expensive for companies to expand in the single market† (European Commission, 2011: 1). Because of these problems, a number of proposals were put forward by the Commission to eliminate these absurdities including the introduction of a single set of tax rules, also known as a Common Consolidated Corporate Tax Base (CCCTB). This would make it a lot easier and cheaper for companies to do business within the EU and as identified by Goodall; â€Å"every year the CCCTB will save businesses across the EU ˆ700 million in reduced compliance costs, and ˆ1.3 billion through consolidation† (2011: 53). The current problems that emerge from companies entering into MA dealings would be r emoved and harsh tax liabilities would be avoided. Long term administrative improvements would also be made for those companies operating in multiple member states (Drysdale, 2007: 66), which is welcoming for those companies wishing to save on taxation. The freedom of movement will be likely to be obtained more easily by the implementation of a CCCTB. This will certainly encourage competition within the single market and more companies would most likely enter into MA deals as a result. Conversely, not all agree that the CCCTB is effective, however, and as a result of this many Member States have refused to support its implementation. It is felt that a CCCTB would be a â€Å"de facto infringement of their tax sovereignty should such a Directive be written into law† (Ernst and Young, 2011: 40). This provides an example of how Member States will not implement every Directive that exists under EU and signifies how greater co-operation is needed. In spite of this, there are many drawbacks that exist within a CCCTB and it is questionable whether the tax advantages of a CCCTB outweigh the drawbacks that would arise if it was implemented. In addition, it was confirmed by the Secretary to the Treasury, Justice Greening, that the draft directive to introduce a CCCTB does not comply with the principles of subsidiarity and proportionality (Cave, 2011: 87). Furthermore, it is also unlikely that the government will agree to a proposal that might threaten or limit the UKâ €™s ability to shape its own tax policy (Cave, 2011: 87). In view of these assertions, it cannot be said that a CCCTB should be incorporated since it appears to be out of step with the principle of subsidiarity. This principle aimed to ensure that the EU only acted in instances where the proposed action could not be achieved by individual countries. Effectively, although there are many benefits of a CCCTB, there are also a significant amount of drawbacks that transpire and it seems as though the government ought to ensure that a CCCTB, if implemented, does not undermine competition, whilst also ensuring that extensive opportunities for tax avoidance are not created. It is arguable whether this can be achieved and it seems as though extra demands will in fact be placed upon corporate tax departments. Taxation Articles 25-31 and 39-60 of the Treaty on the Functioning of the European Union (TFEU) lay down the fundamental freedoms that are relevant to tax law and thus facilitate free movement of goods, services, persons and capital within the European Economic Area (EEA). Accordingly, as argued by Sypris, the changes made by the implementation of the TFEU; â€Å"influence the internal market case law of the Court of Justice, which represents a significant threat to national labour laws and practices† (2008; 219). The ECJ held in Gschwind v Finanzamt Aachen-Aubenstadt (Case C-391/97) [1999] ECR I-5451, [2001] STC 331, ECJ that direct taxation is a matter which â€Å"falls within the competence of Member States,† however, that competence must be exercised in accordance with EU law (Lee, 2010: 1473). This demonstrates how Member States no longer have complete control of their own laws and that the fundamental freedoms, enshrined under the TFEU, must also be taken into considerati on. As noted by Lee; â€Å"ever since the treaties first came into force, the fundamental freedoms have been interpreted broadly, so as to strike down domestic legal rules incompatible with an internal market† (2010: 1474). This is also exemplified under Article 26 which states that; â€Å"the Union shall adopt measures with the aim of establishing or ensuring the functioning of the internal market, in accordance with the relevant provisions of the Treaties.† Since the laws of all Member States must guarantee compliance with Treaty provisions, tax law will be affected. The ECJ’s decision in Cadbury Schweppes v Commissioners of the Inland Revenue Case C-196/04 [2006] 3 WLR 890 shows how EU law affects UK tax law. Here, it was held that the broad interpretation of the Controlled Foreign Companies (CFC) provisions were incompatible with EU law because of the restrictions that were being placed upon freedom of establishment under Article 56 of the TFEU (ex Article 49 EC). It was noted by the ECJ that â€Å"hindrance to freedom can only be justified on the ground of counteraction of tax avoidance if the legislation in question is specifically designed to exclude from a tax advantage wholly artificial arrangements aimed at circumventing national law.† Subsequent to this decision, significant amendments were made to the CFC rules under Schedule 16 of the Finance Act 2009 in order to ensure that EU law was being fully complied with. The Acceptable Distribution Policy (ADP) exemption was abolished and changes to the Income and Corporation Tax es Act 1988 (ICTA) were made by introducing a new section 751AA. This illustrates the importance of the single market and exemplified how UK tax law will be affected by the provisions contained in the EU. The same rules will also apply in relation to the other Member States, though not all agree that this is appropriate. Instead, it is argued that abuses of national law can be effectuated as a result of EU law provisions and that the legislation in question must not be used as a blanket method of justifying abuses such as tax avoidance† (Wellens, 2009: 1). In view of this, it is manifest that national courts are required to undertake a case by case approach when considering individual situations. Various harmonisation measures have been implemented by the EU to facilitate the integration into the single market, including; the merger directive, the parent/subsidiary directive and the interest and royalties directive. The Merger Directive was designed to facilitate mergers across European borders so that it would be easier for companies to engage in dealings, whilst also reducing the tax burden. This was intended to establish common rules governing the cross-border merger of companies within the EEA† (Cain, 2007: 2). It cannot be said that tax harmonisation has been created by the Directive (Bell, 2004: 1), which is again due to the relcuatnce of Member States to implement the Directive. Unless co-operation exists, the Directive cannot be fully utilised and tax harmonisation cannot be achieved. The Parent/Subsidiary Directive was designed to â€Å"grant cross-border transactions the same favourable treatment as is provided for equivalent purely domestic transactions† (Tiley, 2008: 34) and was to be applied to parent and subsidiary companies of Member States. Akin to the Merger Directive, the harmonisation of taxes was intended yet this does not appear to have been achieved as harmonisation is still lacking. Nevertheless, because companies within Member States are still being taxed on income that has been derived from substantial interests, the Directive is not being fully implemented which may be â€Å"contrary to the free movement of capital and freedom of establishment, as well as the Parent-Subsidiary Directive, because such income is as a rule exempt from taxation if derived by local parent companies† (Morgan, 2010: 18). Therefore, the extent to which these Directives are being utilised is debatable. The Interest and Royalties Directive intended to eliminate withholding tax obstacles in the area of cross-border interest and royalty payments within a group of companies (HM Revenue and Customs, 2003: 1). Under this Directive companie s are subjected to a reduced tax liability if their members dealt with each other within the EU. Nevertheless, because no single tax has been created it is questionable whether these Directives are in fact sufficient. Conclusion The establishment of the EU’s single market has brought about significant benefits for EU Member States. A large number of jobs have been created and the opportunities for individuals within the internal market have significantly increased. Regardless of this, the extent to which the objectives of the single market have been attained remains uncertain in light of the obstacles that transpire. It is often difficult to determine whether a free market is truly being achieved since there is a great deal of confliction that now exists. This can be seen in relation to the provisions contained in Article 101, which restrain the free flow of goods. This is clearly contrary the free movement provisions and the courts have been faced with much difficulty over the years as a result of this. In addition, there are many inherent difficulties that arise for companies who wish to enter the internal market and although the implementation of a Common Consolidated Corporate Tax Base (CCCTB) has been proposed, it has been said that this would create even more difficulties. Nevertheless, because taxation comes into conflict with the free movement provisions because of the fact that Member States no longer have complete control of their own laws, it seems as though a CCCTB would be beneficial. Because of these obstacles, it is thereby questionable whether the single market has been as successful as one would have hoped. References Alam, S. (2007) Sustainable Development and Free Trade: Institutional Approaches, Business Economics, London: Routledge. Barnard, C. (2002) The Law of the Single Market: Unpacking the Premises., Oxford: Hart Publishing. Bell, S., (2011) ‘Amendments to Merger Directive: A New Dawn for Cross-Border Reorganisations?’ (2004) International Bureau of Fiscal Documentation, [Online] Available: http://www.freshfields.com/publications/pdfs/practices/dfi030401.pdf [29 April, 2014]. Bently, L. and Sherman, B. (2008) Intellectual Property Law, 3rd Edition, Oxford: OUP. Cain, B., (2007) ‘Cross-Border Mergers Directive’ 31 Companies Secretary’s Review 9, Issue 2. Correa. C. M, Intellectual Property and Competition Law: Exploring Some Issues of Relevance to Developing Countries, ICTDS, Issue Paper No 21, ICTDS Programme on IRPs and Sustainable Development, (October, 2007), [Online] Available at: http://www.iprsonline.org/resources/docs/corea_Oct07.pdf [29 March 2014]. Cave, R., (2011) ‘EU Tax Developments’ 32 Tolley’s Practical Tax Newsletter 87, Issue 11. Drysdale, D., (2007) ‘HMRC, Business and the Tax Profession – An Uneasy Relationship’ 28 Tolley’s Practical Tax Newsletter 66, Issue 9. DTI., (2002) ‘Single Market’ [Online] Available: http://webarchive.nationalarchives.gov.uk/+/http://www.dti.gov.uk/europe/pagej.html [29 April, 2014]. Ernst Young., (2011) ‘EU: European Commission Publishes Final Common Consolidated Corporate Tax Base (CCCTB) Proposals’ News 16/03/2011 40LNB. Europa. (2012) ‘What is the Single Market’ [Online] Available: http://ec.europa.eu/internal_market/20years/singlemarket20/facts-figures/what-is-the-single-market_en.htm [30 March 2014]. European Commission. (2012) ‘The Single Market Act’ The EU Single Market, [01 April 2014]. Goodall, A., (2011) ‘EC Proposes ‘Common Tax Base’ 32 Tolley’s Practical Tax Newsletter 53, Issue 7. European Commission., (2000) ‘Communication on Services of General Interest in Europe’ 580 Final. Euromove., (2009) ‘EU Competition Policy’ [Online] Available: http://www.euromove.org.uk/index.php?id=6516 [29 April, 2014]. HM Revenue Customs., (2003) ‘INTM400010 – EU Interest and Royalties Directive: Overview of the Directive’ [Online] Available: http://www.hmrc.gov.uk/manuals/intmanual/intm400010.htm [29 April, 2014]. Ilzkovitz, F., Dierx, V., Kovacs, V., and Sousa, N., (2007) ‘Steps Toward a Deeper Economic Integration: The Internal Market in the 21st Century; A Contribution to the Single Market Review’ European Economy, European Commission, Economic Papers, No 271, [Online] Available: http://ec.europa.eu/economy_finance/publications/publication784_en.pdf [29 April 2014]. Kennedy, T. P., (2011) European Law, Oxford University Press: Oxford. Lee, N., (2010) Revenue Law Principles and Practice, 28th Edition, London: Bloomsbury Professional. Marquis. M. (2007) ’02 (Germany) v Commission and the Exotic Mysteries of Article 81 (1) EC)’ European Law Review 29, 1-6. Mayes, D. G. and Hart, P. (1994) The Single Market Programme as a Stimulus to Change: Comparisons Between Britain and Germany, Cambridge: Cambridge University Press. Morgan, C., (2010) ‘Analysis – International Review’ 1015 Tax Journal 18. O’Loghlin. R. (2003) ‘EC Competition Rules and Free Movement Rules: An Examination of the Parallels and Their Furtherance by the ECJ Wouters Decision’ European Competition Law Review 62, 224-237. Shuibhne, N. N. (2006) Regulating the Internal Market, Edward Elgar Publishing: London. Steiner, J. and Woods, L. (2009) EU Law, 10th Edition, Oxford: OUP. Syrpis, P., (2008) ‘The Treaty of Lisbon: Much Ado†¦But About What?’ Industrial Law Journal, 37 (219), Issue 3, 219-235. The European Commission., (2011) ‘Simpler Tax Rules for Businesses’ (2011) Europa, [Online] Available: http://ec.europa.eu/news/economy/110318_1_en.htm [29 April, 2014]. Tiley, J., (2008) Revenue Law, 6th edn Hart Publishing. Wellens, R., 2009. Cadbury Schweppes and beyond: the future of the UK CFC Rules. Tax Working Papers, [online] Available at http://ials.sas.ac.uk/postgrad/courses/docs/MA_Tax_Working_papers/Richard%20PUBLICATION%20Final.pdf [29 March 2014]. Wesseling, R. (1999) ‘The Commission White Paper on Modernisation of EC Antitrust Law’ (20 European Competition Law Review 427, 422-427. Q Finance., (2010) ‘Structuring MA Deals and Tax Planning’ [Online] Available: http://www.qfinance.com/mergers-and-acquisitions-checklists/structuring-m-and-a-deals-and-tax-planning [29 April, 2014]. How to cite Has the Single Market project in Europe been a success?, Essay examples

Suicide Essays (2135 words) - Behavioural Sciences, Psychiatry

Suicide A Self-Destruction Suicide is the act or an instance of intentionally killing oneself. According to Emile Durkheim, suicide is applied to all cases of death resulting directly or indirectly from a positive or negative act of the victim himself, which he knows will produce this result (44). Suicide is a rarely ever a spur of the moment thing. Th Susceptibility to suicide is lowest among those who have strong community ties. Involvement in church, synagogue or temple may help the disquieted person feel that he is part of a religious fellowship bound together by ties of sympathy, love, and mutual concern. House of worship often substitute for a missing family. We this reach the conclusion that the superiority of Protestantism with respect to suicide results from its being a less strongly integrated church than a catholic church (Durkheim 159). Grollamn noe Augustine (354-430) denounced suicide as a sin, there was no official church against it (23). Today people continue to commit suicide for a variety of reasons: Love, insanity and chronic depression. There is usually a series of events and warning sign before an attempt is made. Suicide is not spoken much and is a topic that needed to be explored. Statistics on suicide attempts changes so rapidly, that none can be stated with accuracy. Grollman write that Almost everybody at one time or another contemplates suicide. Self-destruction is one of many choices open to human beings (5). If one is alert and observant, there is a chance that the suicide victim can be saved. Imagine the thought of being dead. Would the world be better off without that one life? Probably not, but some people may think so. That life will be greatly issued by someone. It may even cause a person to want to commit suicide in order to join the friend that died. Imagine how it would feel if the pressures of everyday life increased greatly. Perhaps a parent, brother or sister was lost. What if an adolescent person was arrested? How would his family and friends react to this little misfortune? Say there is a test in math or science class, and when the test came back the same person had failed it. It would seem to him to be just another failure in a series of botched attempts to further himself. It seems that the last month or two has been nothing but hardship. There is no place to go. So, he feels, there is only one thing that can help, suicide. Man prefers to abandon life when it is least difficult (Durkheim 107). The child may think: If I where to die now, my parents would feel sorry for their meanness (Grollman 6). For days, even weeks, a plan is formulated. How does he leave the loved ones and his problems behind respectably? Finally he thinks of a plan, sleeping pills, in hopes that a final slumber will take all the nightmares of reality away for good. Klerman note that An act like this is prepared within the silence of the heart, as is a great work of art (55). The pills are taken, after a while sleep sets in. At last, the final rest that has been so long awaited for. A blurred vision appears and slowly focuses. A white room appears, the vision gets clearer. He focuses in on details, such as an IV stand with several bags hanging on it. The hospital room was not the expected place to awake. This attempt was just one more failure in his life. The next time he will think of a more lethal way to seek eternal peace. After the attempt. He will go to a hospital where all his actions will be monitored. In the end, a counselor is usually called in. hopefully its will help him in the struggle to deal with life`s problems, all this done in hopes that another attempt is made. 12 % of those who attempt suicide will make a second try and succeed within two years (Grollman 73). To think all of this could have been prevented if he sought help in the beginning. To further understand suicide, we must take a look at the different reasons behind the act itself. Suicide is not a genetic disease, but rather a series of events that are very depressing or stressful. Dolce implies that For years people assume that only mental or emotional problems drove people to commit suicide (33). Lester writes, Zimmerman et al found that depressed inpatients who had experienced more psychological