Effect of Electronic Media on Children - 4822 Words

PERSPECTIVE Effect of Electronic Media on Children MUNNI RAY AND KANA RAM JAT From the Department of Pediatrics, Advanced Pediatric Center, Postgraduate Institute of Medical Education and Research, Chandigarh 160 012, India. Correspondence to: Munni Ray, Associate Professor, Department of Pediatrics, Advanced Pediatric Center, Postgraduate Institute of Medical Education and Research, Chandigarh 160 012, India. munniray1@yahoo.com Radio, television (TV), movies, video games, cell phones, and computer networks have assumed central roles in our children’s daily lives. The media has demonstrated potentially profound effects, both positive and negative, on children’s cognitive, social, and behavioral development. Considering the increasing†¦show more content†¦Ray, et al.(5) from India reported that children having exposure to violence through media had poorer school performance and its impact on their psychosocial adjustments was detrimental. Another study from India showed that vivid display of violence through media (9/11 terrorist attack) caused stress in adolescents(6). Yama, et al.(7) described that some of the fears, tensions, bad dreams and tendencies towards delinquencies of children are a result of frequent and a regular exposure to murder-mystery movies, and stories filled with violence and torture that children view on TV and movies. Association between TV viewing and suicidal be havior has also been reported from India(8). Both content exposure and screen time of media had independent detrimental associations with school performance in children and adolescents (9). Hopf, et al.(10) showed that the more frequently children view horror and violent films during childhood, and the more frequently they play violent electronic games at the beginning of adolescence, the higher will these students’ violence and delinquency be at the age of 14. Primack, et al.(11) showed that excessive TV viewing in adolescence is a risk factor for development of depression in young adulthood. TV viewing may play an exacerbating, if not causal, role in the development of attention-deficit/hyperactivity disorder (ADHD)(12). This hypothesis is consistentShow MoreRelatedIs Electronic Media Beneficial in Children’s Education? Essay1408 Words   |  6 PagesIs Electronic Media beneficial in Children’s Education? Over the last decades, it is generally realized that the educational technology has developed dramatically. Electronic media has benefitted the system of education in an enormous way. Electronic media is the media which uses electronics or electromechanical energy for the audience to access the content. 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However, because teens’ brains develop differently thanRead MoreThe Effects Of Electronic Devices On Children And Adolescents Essay1463 Words   |  6 Pagesanother hour, please! This is what most parents hear from their children/adolescent every time it is time to stop using an electronic device. Children and adolescents today spend â€Å"1 to 3 hours per day during t he week and between 1 to 4 hours per day on the weekends† (Kappos, A.D. pg. 556) on computer games, viewing videos, watching television and internet surfing to name a few. The use of electronic devices has changed the life of children/adolescent and have exposed them to a volatile and irreparableRead MoreThe Effects Of Electronic Devices On Children And Adolescents Essay1464 Words   |  6 Pagesanother hour, please! This is what most parents hear from their children/adolescent every time it is time to stop using an electronic device. Children and adolescents today spend â€Å"1 to 3 hours per day during the week and between 1 to 4 hours per day on the weekends† (Kappos, A.D. pg. 556) on computer games, viewing videos, watching television and internet surfing to name a few. The use of electronic devices has changed the life of children/adolescent and have exposed them to a volatile and irreparableRead MoreElectronic Media Effects On Individuals869 Words   |  4 PagesAuthors Medoff and Kaye noted how electronic media has several effects on individuals (Tuning in to Electronic Media, 2011, p.6). Moreover, they explain how the effects can be categorized into three general areas specifically cognitive, emotional, and behavioral (Tuning in to Electronic Media, 2011, p.6). From these three general categories one can easily see or rather understand just how influential electronic media has impacted individuals. From a cognitive perspective, Medoff and Kaye point outRead Moreadvabtages and disadvantages of electronic media829 Words   |  4 PagesAND DISADVANTAGES OF ELECTRONIC MEDIA: Electronic Media is a rich resource of services, supplies, creative and innovative solutions to everyday domestic and professional demands. We are living in the era of electronic media. None can avoid and escape from it. It is prevailing profound effects on advertisement, education, information, politics and other social activities. If we look around us what is there that is impossible to? It is none other than this electronic media that has made our lifeRead MoreThe World Of Technology And Screen Usage Essay1494 Words   |  6 Pagesheartbeat of children and teens. Screen time usage is define as time spent using an electronic device that has a screen, such as: a computer, television, game console, tablet, or cell phone (Pressman). Parents that have monitored screen time usage versus parents that allow unlimited screen time usage has witness children and teens improving in their behavior and communication skills. Furthermore, it is safe to say that screen time usage can lead to neg ative effects on infants, children and teens causingRead MoreHow Electronic Media--From Baby Videos to Educational Software--Affects Your Young Child by Lisa Guernsey1123 Words   |  5 Pagesrestrain from them is mitigated. People prominently enjoy using electronics, specifically television and computers, due to the proximity they hold in their lives. When an object is constantly surrounding someone, he or she often becomes attached to it, finding comfort in its presence. Likewise, when a television is often present in one’s life, he or she becomes accustomed to the satisfaction it provides. In Screen Time: How Electronic Media--From Baby Videos to Educational Software--Affects Your Young

The Tax File Number Declaration - 1557 Words

Employer Obligations 3.1 Tax File Number Declaration New employees are required by law to complete a Tax File Declaration Form before they can receive any payments, which must be lodged electronically to with the Australian Tax Office within 14 days of employment. This is so the ATO can match up information provided by other sources, and to detect nondisclosure and prevent tax fraud. If a TFN is not provided, the employee can be taxed up to 49% of their income. If an employee has submitted a form for a TFN and is waiting to receive it, then the employer should deduct normal income tax for up to 28 days, after which they resume taxing at the maximum rate. There are two sections to a TFN Declaration Form, for the employer and the employee.†¦show more content†¦Superannuation is when portions of an employee’s earnings are paid to a specified fund by the employer at least every three months. When the employee has reached retirement age and is no longer working full time, they can receive this money either as a lump sum or in the form of a pension to support them in their old age. As an employer, you will need to make this payment on behalf of your employees and yourself. Some standards must be met before you are required to make payments, if your employee is younger than 18 they must work more than 30 hours a week and they must be earning more than $450 a month. Regardless of whether they receive a pension, the type of work or residency status, you are legally obliged to make payments for them. To begin paying Super, you must first choose a default fund to make payments to, if your employees can’t or don’t choose another fund. You will provide the details in Section B of the Standard Choice Form. The fund must be compliant with Super law and registered to offer a MySuper product, which you can confirm at the Superfund Lookup site. Some funds may require you to make more regular payments to join up. An employee will have the opportunity to choose their own Super fund when filling out their Standard Choice Form, which must be provided within 28 days of them requesting one. You then have two months to begin making contributions to their chosen fund. As of the time of writing, theShow MoreRelatedOpening An Offshore Bank Account1582 Words   |  7 Pagesand Financial Accounts (FBAR). You will need to file an FBAR when â€Å"†¦a U.S. person has a financial interest in, or signature authority over, one or more foreign financial accounts with an aggregate value greater than $10,000 at any time during the reporting period (calendar year). 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Evaluation of the UK Tax System and the Proposals of the Mirrlees Review Free Essays

Abstract The first part of this paper assesses the canons of taxation, generally acknowledged as the benchmark for good tax systems, in order to determine its critical elements and to evaluate the extent to which the taxation system for small businesses in the UK conforms to its principles. According to the classical suggestion by Adam Smith, a good tax system should be judged by four broad standards: a. clarity and certainty to the tax payer; b. We will write a custom essay sample on Evaluation of the UK Tax System and the Proposals of the Mirrlees Review or any similar topic only for you Order Now Low cost relative to yield c. convenience for the tax payer; d. Equity (i.e. the levying of taxes in a fair manner and according to one’s ability to pay). The taxation system for small businesses would be compared with these standards. The second part of this paper focuses on the recommendations of the Mirrlees review with a view to analyzing and discussing its level of conformity to the elements contained in the canons of taxation. A. Canons of Taxation and the UK’s Taxation System for Small Businesses The ‘canons’ of taxation proposed by Adam Smith in the 18th century have long been adjudged to be the standards by which good tax systems should be measured. In simple terms, these canons have to do with the equality, certainty, convenience of payment, and economy of tax collection (see MacKie-Mason and Gordon, 1997; Salanie, 2003). It is therefore pertinent to evaluate the extent to which the UK’s system of taxation for small businesses is consistent with these canons. Indeed, the issue of taxation of small businesses in the UK, and the merits or demerits of the system is one that has long generated controversy (Murphy, 2007: 3). However, there is a problem of interpretation as regards what constitutes a ‘small business’ given that the term’s heterogeneity also presents opportunities for debate (see Hertz, 1982); it is therefore necessary to contextualize the term in order to avoid confusion. For the purposes of this paper, it is sufficient to adopt the qualitative definition of small business as one that â€Å"independent firms that are managed by their owners in a personalised way†, regardless of their levels of turnover or profit (Crawford and Freedman, 2008: 4). Indeed, the definition of small business may also take the number of employees into account, and in this sense Freedman (2003: 18-19) suggests that if small business is to be defined in terms of having less 50 employees, then it could be taken that almost 99% of all businesses in the UK are small businesses. Furthermore, the three most widely used legal forms for small businesses in the UK, as reported by Freedman (2003: 20), are sole proprietorship, partnership, and Limited Liability Company. Table 1: Some Differences in Tax Treatment for UK Taxpayers *Source: Crawford and Freedman (2008: 9) There are a number of problematic issues that characterize the UK system of taxation for small businesses. Indeed, one of such issues has to do with the constant changes to small business taxation by government – a factor that arguably impedes small businesses’ capacity to make plans for the future, and also creates uncertainty and a general loss of confidence for small businesses (see PCG, 2007). These frequent changes may be a consequence of the notion that small businesses have special tax needs, which warrants frequent demands made on their behalf by politicians and other pressure groups for a variety of incentives, reliefs and concessions (Freedman, 2009: 155). Furthermore, the need for simplification of taxes is another important issue as it has been argued that a simple and neutral small business taxation system is more desirable than a more complex taxation system – even when such is designed to favour some categories of small businesses (Freedman, 2009: 171). Nonetheless, one of the central issues to note about the taxation system for small businesses (particularly unincorporated business forms) in the UK is the full integration of business and personal taxation occasioned by their being subject to income tax, capital gains tax, and National Insurance contributions (Lay and King, 1998; Freedman, 2003). The imposition of two distinct taxes on earnings (i.e. income tax and National Insurance contributions) can be argued to be largely unfavourable for small businesses particularly in view of the complicated and rather unusual and complex marginal rate structure that fluctuates between 40 percent to 60 percent, and then 40 percent to 50 percent (Insley, 2010). The barriers to UK small businesses brought about by taxation systems have also been recognized by the Office of Tax Simplification (OTS) which noted that the maintenance of two separate systems lead to â€Å"anomalies† that may create distortions in behaviour – leading to decisions that do not make commercial sense because they are wholly tax driven and complex (OTS, 2011: 13). There is also the controversy and discontent pertaining to the IR35 legislation which is perceived as placing unnecessary administrative burdens and uncertainties on small businesses and also creating opportunities for tax avoidance (see for instance Tyler, 2011). As such these shortcomings and ‘anomalies’ are arguably inconsistent with the canon of taxation that makes it imperative for tax liabilities and taxation systems to be clear and certain in order to avoid confusion, and for such systems to consider convenience of payment for taxpayers (Malcolm, 2009). On another level, it has been pointed out that sole traders in the UK are not regulated by clearly spelt out legal provisions with regards to legal form, and the business lacks a separate legal personality. Accordingly, a sole trader’s personal and business assets are not differentiated and this has been identified as having serious implications for such tax rules that may necessitate comprehensive records of the business’s assets alone, discrete from personal assets. Furthermore, Crawford and Freedman (2008) point out a key structural problem in small business taxation that involves an absence of neutrality between businesses with different legal forms. Small-business taxpayers that have similar accretions in their earnings are taxed differently, which reveals a system that is fundamentally inequitable. Indeed, given that a considerable number of small businesses in the UK are sole-traders or unincorporated entities, government’s attempt to promote greater incor poration (as a strategy for improving growth) has been argued to further exacerbate the problem of inequity in the tax systems and engendered more complex problems. These observations provide a clear indication that the tax systems for small businesses lacking in equity – thus violating one of the fundamental canons of taxation that sets down equality as a major parameter of good taxation. Taken together, it would seem that the major issues with the UK’s system for taxing small businesses encompass problems such as complexity, inequity, inconvenience of payment and in some cases costliness; thus exposing the elements of the canons of taxations that the tax system fails to emulate. B. Merits of the Mirrlees Review in relation to the Canons of Taxation In response to some of the problems and controversies trailing the UK’s taxation systems, the Mirrlees review was instituted to examine the main elements and areas of concern, and draft proposals for improving the country’s tax systems. The proposals broad goals are to simplify the country’s tax systems and put structures in place to ensure coherence and equity. Some of these proposals include the merger of National Insurance contributions and Income Tax; abolition of stamp duties; allowance for corporate equity amongst others (see IFS, 2010). However in the context of this paper and the focus on small business taxation, one proposal that is particularly relevant is that which recommends a proper integration of corporation tax with personal taxes, as well as a harmonization of tax rates on company profits on the basis of the levels of profits. Also in this regard, an ancillary proposal by the Mirrlees review suggests that the tax treatment of employment, self-emp loyment and corporate-source income should be aligned, and also the equalization of the marginal tax rates on earnings and different forms of capital income. Taken together, the aforementioned recommendations by the Mirrlees review represent a significant attempt to improve the UK’s tax system’s conformity to the canons of taxation. For instance, a simpler integration of corporation tax with personal taxes would help eliminate uncertainty and inequity in the way that incorporated small businesses and their owner-managers are taxed by clearly establishing and calculating the differences between the taxes levied on the businesses’ profits and the taxes on the incomes (salaries or dividends) of their owner-managers. Also, the harmonization of tax rates on company profits according to their levels of profit may effectively resolve the problem of inequitable taxation that is said to characterize the UK’s tax system (see Insley 2010). Additionally, the problem of complexity and costliness in tax rates and tax collection may be addressed by the alignment of the tax treatment for broad categories of income sources part icularly employment, self-employment and incorporated entities. To a large extent it can be argued that some of the changes proposed by Mirrlees review can have a positive effect on the taxation of small businesses in the UK – in line with the canons of taxation – specifically in terms of ensuring equity, certainty/clarity, and convenience of payment. This is more so as the majority of small business and taxation stakeholders and scholars are in agreement that radical reforms are necessary to stimulate growth of small businesses and encourage greater incorporation. References Crawford, C. and Freedman, J. (2008) Small Business Taxation, Institute for Fiscal Studies, London: Oxford University Press Freedman, J. (2003) Small Business Taxation: Policy Issues and the UK, Sydney: Australian Tax Research Foundation. Freedman, J. (2009) Reforming the Business Tax System: Does Size MatterFundamental Issues in Small Business Taxation, New York: Thomson Reuters Hertz, R. (1982) In Search of a Small Business Definition, Washington D.C.: University Press of America. IFS (2010) â€Å"Mirrlees Review of tax system recommends radical changes, Institute for Fiscal Studies†, Available at: http://www.ifs.org.uk/pr/mirrlees_launch.pdf [retrieved 17 March 2011] Insley, J. (2010) UK tax system is costly and inequitable, says Mirrlees Review, Guardian News, Available at: http://www.guardian.co.uk/money/2010/nov/10/uk-tax-system-mirrlees-review [retrieved 18 March 2011] MacKie-Mason, J. and R. Gordon (1997), How much do taxes discourage incorporation?, Journal of Finance, 52 (2), 477-505 Malcolm, J. (2009) Taxation of Small Businesses, 2nd edition, London: Spiramus Press Murphy, R. (2007) Small Company Taxation in the UK: A review in the aftermath of the ‘Arctic Systems’ Ruling, London: Tax Research LLP OTS (2011) Small Business Tax Review, Office of Tax Simplification, London: Crown. PCG (2007) Response to the consultation on Business Tax Reform, London: Professional Contractors Group Salanie, B. (2003) The Economics of Taxation, Mass: MIT Press. Tyler, R. (2011) â€Å"Small Business Tax Review to Duck IR35†, Telegraph Media, Available at: http://www.telegraph.co.uk/finance/yourbusiness/8369259/Small-business-tax-review-to-duck-IR35.html [retrieved 18 March 2011] How to cite Evaluation of the UK Tax System and the Proposals of the Mirrlees Review, Essay examples