Definition of Venus Pudica - Art History Glossary

Venus pudica is a term used to describe a classic figural pose in Western art. In this, an unclothed female (either standing or reclining) keeps one hand covering her private parts. (She is a modest lass, this Venus.) The resultant pose - which is not, incidentally, applicable to the male nude - is somewhat asymmetrical and often serves to draw ones eye to the very spot being hidden. The word pudica comes to us by way of the Latin pudendus, which can mean either external genitalia or shame, or both simultaneously. Pronunciation: vee ·nus pud ·ee ·kuh

Euthanasia And Physician Assisted Suicide - 918 Words

In many countries, including the United States, active euthanasia, or physician-assisted suicide, raises public controversy with issues concerning morality, ethics and legality. Regardless of whether or not a person is in favor of, or opposed to active euthanasia, all people would agree that they would want a dignified death for themselves and their loved ones. The problem then starts when people cannot agree to the definition of â€Å"dignity†. Opponents of active euthanasia and physician-assisted suicide contend that doctors have a moral responsibility to keep their patients alive as reflected by the Hippocratic Oath. A sample of the Oath states, Most especially must I tread with care in matters of life and death. If it is given me to save a life, all thanks. But it may also be within my power to take a life; this awesome responsibility must be faced with great humbleness and awareness of my own frailty. Above all, I must not play at God (Bioethics, 2015). Basically, to treat the ill and should not be involved in directly causing death. Opponents also argue that there may be a â€Å"slippery slope† from euthanasia to murder. Active euthanasia can become a problem when it comes to insurance companies, ultimately providing an incentive to target the poor and disabled in order to save money. Many opponents contend that every life is a gift from God and should be cherished and should never be deliberately destroyed. In regards to a â€Å"slippery slope†, Dr. Leo Alexander, explainsShow MoreRelatedEuthanasia And Physician Assisted Suicide865 Words   |  4 Pagessubject for people; add in the idea of assisted su icides and there’s an uproar in society. Euthanasia or physician assisted suicide is a very controversial topic in our society today. Physician assisted suicide by definition is â€Å"suicide by a patient facilitated by means (as a drug prescription) or information (as an indication of a lethal dosage) provided by a physician aware of the patient’s intent (Merriam-Webster). There are two modes of looking at assisted suicides; either it’s seen as an absurd immoralRead MoreEuthanasia And Physician Assisted Suicide918 Words   |  4 Pagesallows terminally ill patients to end their lives with the assistance of a physician. According to the legislature, patients who seek assisted-death must only have six months to live and are required to submit a written request as well as two oral requests at least 15 days apart. (Reilly). While Gov. Jerry Brown still has yet to approve this new law, the act has shed light on the topic of euthanasia/physician-assisted suicide. W ith the pending status of the law, the question remains on whether or notRead MoreEuthanasia Or Physician Assisted Suicide961 Words   |  4 PagesEuthanasia or physician assisted suicide, is the painless killing of a patient, suffering from a painful or incurable disease, like cancer, or alzheimer s, the practice is illegal in most countries, including the United States, although in the United States, it is a state decision, the only state in the United States that it is legal in is Oregon. Oregon passed the Death with Dignity Act in 1994, making euthanasia legal for chronically ill patients, the only caveat is that the doctor is allowedRead MoreEuthanasia, And Physician Assisted Suicide863 Words   |  4 Pagesare: euthanasia, and physician assisted suicide. Internationally, assisted suicide is a doctor prescribing drugs that end life. The patient is responsible for taking them. Euthanasia is the medication administered by doctors. Today, four countries have laws that allow euthanasia. (Ellis and Bronwyn) A few have laws for physician assisted suicide, and several countries have no laws against suicide. (Humphry) The United States of America have recently added a 5th state to offer assisted suicideRead MorePhysician Assisted Suicide And Euthanasia Essay1039 Words   |  5 PagesPhysician Assisted Suicide Is physician assisted suicide ethical? Physician assisted suicide is an up and coming ethical question that examines a person’s right to their own death. Many people support physician assisted suicide, citing that it can save a lot of pain and suffering. Others claim that the concept of physician assisted suicide is a slippery slope. A slippery slope in the sense that if society accepts euthanasia as a rightful death for the terminally ill, they will potentially acceptRead MoreEuthanasia And Physician Assisted Suicide1629 Words   |  7 Pagesproblems, assisted suicide creates options to reduce the amount of suffering the patient must enduring. Dying with dignity could be beneficial for not only the person who is dying, but also the person’s family and loved ones. This option, however, is often viewed as unethical and immoral throughout society. Physician-assisted suicide offers an option for those with health issues but poses various ethical and social issues. Assisted death is practiced in two different ways: euthanasia and physician-assistedRead MorePhysician Assisted Suicide And Euthanasia Essay1806 Words   |  8 PagesPuett WRIT 1401 12/06/16 Physician Assisted Suicide Beginning in the 1970s, terminally ill patients were given the right to refuse life-sustaining treatment to end their own life, a process commonly referred to as euthanasia. They would be taken off life support, and death would be allowed to take its natural course. This idea was controversial at first, but now a bigger issue has taken its place. Many patients claim that they reserve the right to physician assisted suicide—killing oneself with meansRead MoreEuthanasia And Physician Assisted Suicide997 Words   |  4 PagesEuthanasia and Physician Assisted Suicide: The Right to Die with Dignity (The Legalization, At Risk Groups, and Rebuttal) The possible legalization of voluntary euthanasia and physician assisted suicide brings concerns in regards to how well it will be accepted. There are contradictions that exists between government and church when it comes to the morals and values placed on human life. Although, society has concerns in regards to at risk community groups and the type of treatment availableRead MoreEuthanasia And Physician Assisted Suicide1504 Words   |  7 Pageslegalizing euthanasia and physician-assisted suicide, we would provide â€Å"vulnerable† patients with better overall protection and health care, give patients (who are excruciatingly suffering and have no chance of recovery) the option to end their lives before they ever needed to go through such an ordeal and giving them peace of mind, and spare the families of the patients the emotional pain of watching their loved one slowly and painfully passing away. For these reasons, I believe that euthanasia and Physician-AssistedRead More Euthanasia And Physician Assisted Suicide1249 Words   |  5 Pagesview euthanasia and physician-assisted suicide not as murder or suicide, but rather a release from the pain that holds down and a quicker, less painful way to get to the end that will happen anyways. Euthanasia is becoming much more of a hot topic in the news, both here at home in the US, as well as on the global stage with the new Prime Minister of Canada pushing for a law that would allow nationwide physician assisted death. As of now only a few states have legalized physician-assisted suicide

Elderly living in institution and community Free Essays

The rapidly increasing population of elderly all over the world has been one of the important concerns of the decision makers and planners on how to provide health care and facilities. Statistics shows that population of elderly accounts for one individual of the ten persons is now at age 60 years old and above. It is projected that in the year 2015, there will be an increasing rate of elderly population such that there will be five out of 10 persons considered as senior citizens. We will write a custom essay sample on Elderly living in institution and community or any similar topic only for you Order Now In the Philippines, there is an estimated 5. Million elderly Filipinos or about 6. % of the total 80 million populations. This is projected to grow by 9. 5% in the year 2020. Despite of the life expectancy and the facilities on medical and social systems provide to elderly, the vital question is â€Å"What are their situations and experiences at elderly stage? † Are they experiencing uncomfortable situations such as loneliness, depression, social isolation or controversial quality of life? In some Asian countries like the Philippines culture dictates that the family must take care of their elders. But some arousing circumstances like when both couples of a family must work so that here is no one to take care of them or when poverty cripples the financial status of the family. These circumstances will leave an option but to put their elders in an institution. The connotation that putting them in an institution might divulge some questions such as will the elders be lonely when they are in an institution or will they be happy thinking that they will never be a burden for their family.? Will their loneliness affect the quality of life that they have in the institution? How the Filipino family may adjust when their elders are in the institution and as they are facing the dead of ingratitude to their loved one. According to some research studies, it was postulated that the quality of life is not homogeneous, but multidimensional in nature with many option extending from health indications to individual habits, cultures and ethics. Loneliness has a psychological dimension which reflects somebody attitude and behavior about his life. Elderly often expresses negative feelings and loneliness because of the ageing process and social strength that influence their quality of life. In this reasons, loneliness could be a one important parameter or indicators that effect the quality of life or vice versa, particularly the elders’ society. Theoretical Framework Psychosocial Theory. Erik Erikson (1950) who took a special interest in the final stage of life, concluded that the primary psychosocial task of late adulthood (65 and beyond) is to maintain ego integrity (holding in to one’s sense of wholeness) while avoiding despair (fearing there is too little time to begin a new life course). According to the author, those who succeed at this final task also develop wisdom that includes accepting without any regrets of life and has to live until the end of last breath death). He emphasized that even older adults who are above in the high degree of integrity can felt some despair at this stage which they contemplate their past experiences. Interactions Theory. Weiss (1978) mentioned there are two elements of loneliness. One aspect is the emotional loneliness due to the absence of an attachment figure; and the other one is the social loneliness or the absence of an acceptable social network. Register Theory of Generative Quality of Life for the Elderly. According to M. Elizabeth Register and JoAnne Herman (2006), the quality of life is defined as being unconnected with the forces and processes that constitute an assenting existence. The elderly generate quality of life as they experience connectedness in which is a state of synchronous, harmonious, and interactive presence with the six interrelated forces and processes. It involved the act of being metaphysically connected to spiritual, biological, environmental and to the society. Conceptual Framework In the above theoretical framework, the conceptual framework of the study is developed as shown in Figure 1. The first rectangle box contains the variable of loneliness (independent variable) while the second rectangle box contains the actors contributing to the dimensions of quality of life. The two arrows determine the relationships between loneliness and the quality of life of elders. The third rectangle contains the output/outcome of the study as an â€Å"Enhanced Quality of Life† of the elders in the community and the institution. Conceptual Paradigm Figure 1. Conceptual Paradigm Showing the Relationship between Loneliness and Quality of Life of Elders Statement of the Problem The study will determine the relationship of loneliness and quality of life of elderly individuals living in the community and institutions. Specifically, the study will seek to answer the following questions: 1. How may the level of loneliness of the elders in the community and in the institution be described when categorized as: 1. 1 . Positive feelings, and 1. 2. Negative Feelings? . What is the level of the quality of life of the respondents when grouped according to: 2. 1. Emotional aspect 2. 2. Physical aspect and 2. 3. Social aspect? 3. Is there a significant relationship between loneliness and quality of life of the elders? 4. Is there a significant difference in loneliness and quality of life between elders in the community and in the institution? 5. What are the policy recommendation(s) to improve quality of life and sustain th e programs of elderly in mitigating the loneliness of elders? In this study, the researcher will provide policy recommendations or measures on how to intervene appropriate program and activities for the elderly whether in the community or within the institution. Hypothesis The hypothesis will be tested at 0. 05 level of significance. Ho: There IS no significant relationship between the level of loneliness and quality of life among elders. Ho: There IS no significant difference IN the loneliness and quality of life of elders living in the community and institution. Significance of the Study Student nurses. The result of this study will help them enhance their knowledge and understanding on taking care of elders. It will help them to have an open mind to care holistically for the elders and to treat them highly individualized. Family members. The findings of the study can help them assess the quality of life of elders in institutions and will serve as a guide in the decision making if they are pushed to whose between putting their beloved parents to an institution or not. Health practitioners. The results of the study can help them to reach out beneficial conclusions. They can detect the factors on how to mitigate and improve the quality of life by avoiding the loneliness experiences of elders. It can also provide information on what are the weaknesses and opportunities of elder’s daily living and make a sustainable program and activities, I. E. , rehabilitation programmer for elders. Future researchers. This study can provide information to have follow-up study to elated the variables and other parameters to measure the loneliness relative to the quality of life. Scope and Limitation The focus of this study is to establish the relationship between loneliness and quality of life of the elders at the institutions and community levels. The study will adapt and use the generic questionnaire developed by Nottingham Health Profile for Quality of Life and UCLA Loneliness using the Liker scale. The respondents of this study will be limited to 150 respondents in which the elders had an age ranging from 60 to 89 years old. The respondents also had no dementia and physical disability. Definition of Terms Loneliness refers to the positive and negative feelings of the elderly in community and institution. Negative Feeling- refers to a state of social isolation and feelings of emptiness. Positive Feeling- state of harmony with oneself and other people. Quality of Life- refers to the emotional, physical and social dimensions of the elders. Emotional Aspect- refers to the inner feelings of elders regarding their emotion. Physical Aspect- refers to the functional and biological status of the elder Social Aspect- refers to the status of connection of elders to the people surrounding them. How to cite Elderly living in institution and community, Papers

Australian Taxation Gross-Up Rates

Question: Describe about the Australian Taxation for Gross-Up Rates. Answer: 1. The information extended in the given case has been summarised below in wake of relevant facts. A holiday home situated in Blue Mountains has been sold by Fred in the current tax year for a total sun of $ 800,000. This particular holiday home was bought by Fred nearly two decades ago i.e. in 1987 for a price of $ 100,000. There are various other costs that have been incurred by Fred in relation to the buying and selling of the holiday home and also for construction on the asset which effectively would be considered while calculation of the cost base associated with the holiday home. Additionally, certain information has been provided with regards to the accumulated capital losses from previous years on account of sale of assets. In wake of the above, the concern is to compute the net capital gains for Fred for FY2016 that would be subjected to CGT liability. CGT applicable or not Holiday Home The first step is to determine if the capital gains that are derived from holiday home sale would attract CGT or not. In this regard, it is noteworthy that all those assets which are bought before September 20, 1985 would be exempt from the application of CGT (Gilders et. al., 2016). Apparently, the holiday home does not fall in the above category and hence CGT would apply on the capital gains derived from the home sale. Calculation of capital gains For computation of capital gains from any asset, the primary step is to determine the cost base of the asset. In accordance with Section 110-25, the cost base of the asset would typically consist of the following elements (Nethercott, Richardson Devos, 2016). Buying price of the asset Incidental costs in relation to taking asset possession and ownership Incidental costs in relation to sale of asset Costs of construction which lead to asset value enhancement Costs undertaken to maintain asset possession In wake of the above discussion, the cost base of Blue Mountain based holiday home is computed below. Price at which holiday home bought in 1987 = $ 100,000 Incidental expenses while purchasing holiday home in 1987 = 1,000 (Legal Fees) + 2,000(Stamp Duty) = $3,000 Incidental expenses while sale of holiday home in FY2016 = 1,100 (Legal Fees) + 9,900 Real Estate Agent Commission = $ 11,000 Money spent during garage construction = $20,000 Total cost base of Holiday Home = 100,000 + 3,000 + 11,000 + 20,000 = $ 134,000 Considering that Fred is an individual taxpayer and the fact that property was bought before September 20, 1999, thus two methods namely discount method and indexation method are available for derivation of capital gains that are taxable (Deutsch et. al., 2015). As the discount method allows for a 50% concession on the long term capital gains, hence it would result in lower CGT liability and would be used to calculate taxable capital gains (Section 115-25) (Barkoczy, 2015). Hence, the proceeds obtained from the sale of the house = $800,000 Total cost base of the holiday home as computed above = $ 134,000 Capital gains (Holiday Home) =Sales proceeds (Holiday Home) Cost Base (Holiday Home) = 800,000 134,000 = $666,000 The case information states that Fred has an accumulated capital loss to the tune of $ 10,000 from the previous year on account of losses in share investments. The capital loss on shares would be adjusted against the corresponding capital gains made on the holiday home sale and finally the net amount would be applied the discount method to arrive at the capital gains for FY2016 on which CGT would be applicable (Sadiq et. al., 2014). Thus, capital gains for Fred in FY2016 = 666,000 10,000 = $656,000 Concession of the above capital gains as per the discount method = 0.5*656000 = $ 328,000 Thus, capital gains that would atleast CGT in FY2016 = 656000 - 328000= $ 328,000 Antique vase related previous year capital loss of $ 10,000 In the given case, there would be change in the value of the taxable capital gains, as the capital losses on antiques must be adjusted against future capital gains from antiques only. Hence, there would not be any impact of this capital loss as this will have to be carried to the next year (CCH, 2013). Thus, capital gains for Fred in FY2016 = 666,000 Concession of the above capital gains as per the discount method = 0.5*666000 = $ 333,000 Thus, capital gains that would atleast CGT in FY2016 = 666000 - 333000= $ 333,000 2. The objective in the case study provided is to analyse the host of fringe benefits that Periwinkle has given to Emma and in light of the relevant provisions of the Fringe Benefit Tax Assessment Act, 1986 (FBTAA, 86), comment on the FBT (Fringe Benefit Tax) liability for the employer, Periwinkle. Car fringe benefit Section 8, Division 2A advocates that car fringe benefit are provided to employee only when the employer owned car is utilised by employee for personal use. However, if the use of the car is limited to only use for professional work, then car fringe benefit would not arise. In the situation given, it is known that Emma does utilise the car for her personal works also and thereby there is no denying the extension of car fringe benefit (Barkoczy, 2015). The statutory formula for estimating the taxable value of car fringe benefit has been given by Section 9, Division 2B and stated below (Wilmot, 2012). The requisite inputs that are required above are computed as shown below. Base value of car = Purchase price paid by the employer Repairs = (33,000 550) = $ 32,450 The applicable rule states that a statutory percentage of 20% is valid for all cars whose purchase date lies after April 1, 2014 irrespective of the usage and the distance covered during the year. Periwinkle has purchased the car in 2015, thus applicable statutory percentage for the given case would be 20%. (ATO, 2016b). Car availability (FY2016) = 366 30 (Emma got the car only on May 1) 5 (Out for repairs) = 331 days It is worth noticing that the period for which car was at the parking is not deductible as the car was very well available for use but the employee Emma could not use the car as she ws not in the city (Gilders et. al., 2016). Grossed up value for the car fringe benefit = $ 32450 20% 331/365 2.1463 = $ 12,631.95 Periwinkles FBT liability = 12,631.95 *0.49 = $ 6,190 Loan fringe benefit As per Section16, Division 4A, loan fringe benefit would arise if interest savings are accrued by the employee on account of no interest charged or lower interest rate charged by the employer in comparison to the applicable RBA (Reserve Bank of Australia) rate (Deutsch et. al., 2015). The rate of interest charged by Periwinkle = 4.45% pa The rate of interest advocated by RBA for FY2016 (TD 2015/8) (ATO, 2015) = 5.65% pa As the rate of interest charged by employer is less than the corresponding rate announced by the RBA, hence some interest cost would be saved by the employee and hence would lead to loan fringe benefits (Sadiq et. al., 2016). It is critical to note that Emma does not have loan for the complete financial year but rather a part of it as lending was executed on September 1, 2015. Days for which Emma took the loan = 213 Absolute value of Loan Fringe Benefit given to Emma = 500000*(5.65% - 4.45%)*(213/366) = $ 3,491.8 Grossed up value of corresponding benefit = 3,491.8*1.9608 = $ 6,846.72 Periwinkles FBT liability = 6,846.72*0.49 = $ 3,355 Expense fringe benefit The useful facts from the given case study are detailed below Bathtubs unit sale price in market =$ 2,600 However, price at which bathtub offered to Emma = $ 1,300 It is apparent that on an item which is meant for personal use, an expense of $ 1,300 is saved, which amounts to expense fringe benefit for Emma from Periwinkle (CCH, 2013). It is also known that bathtub sale attracts GST due to which the applicable gross up factor for calculation would be 2.1463 (ATO, 2016a). Expense Fringe Benefit (EFB)- Bathtub) taxable value = (2600-1300)*2.1463 = $ 4,078 Periwinkles FBT liability = 4078*0.49 = $ 1.998 In line with the information provided, the component of loan to the tune of $ 50,000 which the husband was using before now is being used for Emma for generation of income from trading in shares. This would allow the employer to claim higher tax deductions on account of the incremental loan amount being used by Emma for producing taxable income as calculated below (Nethercott, Richardson Devos, 2016). Periwinkles addition deduction on outstanding FBT liability = 50000*(5.65% -4.45%) = $ 600 Hence, due to the changed circumstance, Periwinkle would be able to reduce its outstanding FBT liability by $ 600. Reference ATO 2015, TD 2015/8, Australian Taxation Office, Available online from https://law.ato.gov.au/atolaw/view.htm?docid=%22TXD%2FTD20158%2FNAT%2FATO%2F00001%22 (Accessed on September 20, 3016) ATO 2016a, Gross-up rates for FBT, Australian Taxation Office, Available online from https://www.ato.gov.au/rates/fbt/?page=3 (Accessed on September 20, 3016) ATO 2016b, Car fringe benefits statutory formula rates, Australian Taxation Office, Available online from https://www.ato.gov.au/rates/fbt/?page=4 (Accessed on September 20, 3016) Barkoczy,S 2015, Foundation of Taxation Law 2015, 7th eds., CCH Publications, North Ryde CCH 2013, Australian Master Tax Guide 2013, 51st eds., Wolters Kluwer, Sydney Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2015, Australian tax handbook 8th eds., Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2016, Understanding taxation law 2016, 9th eds., LexisNexis/Butterworths. Nethercott, L, Richardson, G Devos, K 2016, Australian Taxation Study Manual 2016, 4th ed., Oxford University Press, Sydney, Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2014 ,Principles of Taxation Law 2014, 7th eds., Thomson Reuters, Pymont Wilmot, C 2012, FBT Compliance guide, 6th edn, CCH Australia Limited, North Ryde