Process essay Example | Topics and Well Written Essays - 500 words - 7

Process - Essay Example of learning this process is to avoid keeping the baby uncomfortable without full bath that relaxes them, saving money on professional services and the most important is that bathing time offers perfect bonding time between a parent (either the mother or father) and the infant. The first step is to decide where the baby will take a bath. The choices in this case are the kitchen sink, the regular wash tub or have a special washing tub for the infant which is the ideal size. The secret in this step is to ensure the parent is in a comfortable position so that he or she can be able to grip the baby steadily as well as wash them without losing that grip. This should be followed by regulating the temperature of the room and of the bathing water. After deciding which room is idle to wash the baby in, regulation of the room temperature is required so that the baby dos not chill during the bath. This is closely followed by regulation of the water to a temperature that is not too hot or too cold. If one has a thermometer, the ideal temperature should be between 90 and 100 Fahrenheit. If not testing the water with the wrist which is sensitive will guide the parent on the ideal temperature. The next step is to prepare the baby’s clothing such as the towel, the clothes, diaper, wash cloth, lotion and bathing soap. There is also the alternative of baby shampoo though care should be made to ensure that is tear-free. This should be followed by undressing of the baby and then dipping it in the water feet first. A firm grip of the baby with one hand under the neck is needed in order to support the baby as well as prevent it from wobbling its head which is still not firm at this stage of development. Use the soap and wash cloth to wash starting from the head moving downwards and ending with the diaper area. Any skin folds should be thoroughly cleaned. Having completed the bathing, towel and dry it and apply lotion (this is optional) and dress the baby. Hand the baby over to

Magnetic Resonance Imaging (MRI) Physics Instrumentation

Magnetic Resonance Imaging (MRI) Physics Instrumentation TITLE : MRI IMAGE ARTIFACTS MOHAMAD AL-HAFIZ BIN IBRAHIM Name of Student: Mohamad Al-Hafiz bin Ibrahim TABLE OF CONTENTS (Jump to) LIST OF FIGURES 1.0 INTRODUCTION 2.0 MRI ARTIFACTS 2.1 RF leakage 2.2 Aliasing 2.3 Patient motion 2.4 Gibbs Truncation 2.5 Chemical Shift 2.6 Magnetic Susceptibility 2.7 Flow Motion 3.0 CONCLUSION 4.0 REFERENCES LIST OF FIGURES Figure 1: Zipper Artifact may appear as horizontal line across the image Figure 2: The part of the body that outside the FOV is mismapped within the FOV. Figure 3:The appearances of ghost lines at the anterior to the abdominal wall Figure 4: Image shown the effect of head movement or motion during MR scanning Figure 5: Bright and dark lines are visible in image Figure 6: Arrow show dark line at the interface of fat and water . Figure 7: MR image shown massive distortion of magnetic field . Figure 8: (a) CSF pulsation-related artifact in the phase encoding direction in T2-weighted image while (b) show reduction of flow artefact 1.0 INTRODUCTION Magnetic Resonance Imaging (MRI) is one of the medical imaging and diagnosis technique which widely used due to its capability to produce high resolution of cross- sectional anatomical images and high tissues contrast. Eventhough MRI has various advantageous features, but still there are numerous sources of artifacts either patient-related, signal processing-dependent and hardware (machine) related (Erasmus, Hurter, Naudà ©, Kritzinger, Acho, 2004). Definitely, artifacts can degrade the image quality and may mimicking pathology or obscure the abnormalities which can lead to misdiagnosis of MRI images. The MRI artifact can be defined as a structure or feature appearing in MRI image produced by artificial means which is not originate within the scanned object (Erasmus et al., 2004). Commonly, MRI artifacts can be caused by RF leakage, aliasing, patient motion, Gibbs, truncation, chemical shift, magnetic susceptibility and flow motion. 2.0 MRI ARTIFACTS 2.1 RF leakage Cause This artifact also known as Zipper artifact. It occurs when there are leakage of RF or electromagnetic energy generated from certain equipment into MRI system (Stadler, Schima, Ba-Ssalamah, Kettenbach, Eisenhuber, 2007). This extrinsic RF came at a certain frequency then interferes with MRI signal produced by patient. The potential sources of the extrinsic RF are due to penetration of the RF into the shielded scanning room especially when the door is open during images acquisition (Ruan, 2013). After that, the RF will be picked up by the receiver chain of the image sub system (Zhuo Gullapalli, 2006). This RF perhaps generated by radio, illumination or electronic device such as monitoring equipment in the surrounding (Stadler et al., 2007). Remedy In order to overcome this artifact, the operator should identified and eliminate the possible source of the penetration. It can be done by ensure the door of the MR room remain closed during scanning, use only MR compatible MR monitor equipment, and remove the external RF source from the surrounding (Ruan, 2013). Figure 1: Zipper Artifact may appear as horizontal line across the image (Allen, n.d.). 2.2 Aliasing Cause Aliasing or wrap around artifacts can be describe as an artifacts that caused by anatomy that lies outside of field of view (FOV) mismapped within the FOV (Westbrook, Roth, Talbot, 2011). This is because of improper selection of parameter in MR systems especially FOV. The FOV in MRI means the anatomical area that should be covered or imaged during scanning (Morelli et al., 2011). When the selected FOV is smaller than the size of area that should be imaged means the data are under-sampled (Ruan, 2013). Therefore, there are high chances for signals from the outside FOV falsely detect then create an interference with signal within FOV and encode on the reconstructed images thus ‘wrap around’ to the opposite side of image which become aliasing artifacts (Erasmus et al., 2004). Westbrook et al., (2011) state that aliasing artefact can happen along frequency encoding axis (frequency wrap) and phase encoding axis (phase wrap). Remedy Basically, this aliasing artifacts can be eliminated through increase the sampling rate or oversampling along the frequency direction (Westbrook et al., 2011). However, high pass and low pass filter should be used as well in order to filter out frequency outside the FOV which can increase noise in image (Hiroshi, Schlechtweg, Kose, 2009). Besides that, selection of receiver coil which unable to excite or detect the signals from anatomical tissues that lying outside the FOV also important to minimise the artifacts (Ruan, 2013). Lastly, No Phase Wrap (NPW), Phase oversampling or Fold Over supression techniques is also preferred to avoid aliasing artefact by oversamples in phase direction, thus, the phase curve get to extends and cover wider signal producing structures (Westbrook et al., 2011). Figure 2: The part of the body that outside the FOV is mismapped within the FOV and located at the opposite side of the image (Prashant, 2014). 2.3 Patient motion Cause Patient motion artifact is a very most common artefact in MRI. It is caused by movement of anatomical structure during imaging sequence (Zhuo Gullapalli, 2006). There is a broad range of examples of structure movement such as heart or arterial pulsations, respiration process, peristalsis, tremor (Parkinson’s disease) and gross movement of patient (Stadler et al., 2007). Hence, if there is a scanned anatomical part moved during the scanning, the phase gradient cannot predict and encode the signal, thus, that structures will be misplaced in phased encoding direction. As a result, it will causes MR images shown the appearances of mismapping, blurring and ghosting artefact within it (Westbrook et al., 2011). Remedy There are several ways to eliminate or avoid the patient motion artifacts. The remedies are nullifies signal by applying pre-saturation pulses over the area which have potential to produce artifacts (Stadler et al., 2007). This way is more effective to prevent ghosting during patient swallowing. Besides that, Westbrook et al (2011) proposed that attaching a set of bellows over patient’s chest in respiratory compensation which is also known as respiratory ordered phase encoding (ROPE) might help to minimize ghosting in longer sequences while in short sequences, cooperation from patient to hold their breath during scanning is preferred. Next,cardiac gating also plays role in reducing this kind of artefact. For example, electrocardiogram (ECG) gating used to monitors cardiac motion that trigger the excitation pulse. Hence, each excitation pulse in each slice can be timed and acquired at the same phase of cardiac cycle (Westbrook et al., 2011). In the other hand, asking for patient cooperation for keeping still, clear explanation about procedures, and optimize the patient’s comfortability are important to make them immobilize during scanning (Hiroshi et al., 2009). Figure 3:The appearances of ghost lines at the anterior to the abdominal wall indicate as motion artifact because of breathing (Zhuo Gullapalli, 2006). Figure 4: Image shown the effect of head movement or motion during MR scanning (Hornak, n.d.) 2.4 Gibbs Truncation Cause Truncation artefact also can be called as Gibbs Ringing artefact (Czervionke, Czervionke, Daniels, Hauhgton, 1988). Its happen as result of It is causes by abrupt undersampling of data that results in incorrect representation of high and low signals interfaces (Westbrook et al., 2011). That problems lead to visibility of fine lines in MR image and also respectively caused by incomplete digitization of the echo (Ruan, 2013). However, according to Erasmus et al.,(2004), alternating dark and bright lines may visible in image due to a sharp transition in signal intensity. Remedy In order to correct this type of artefact, there are several ways that can be used. For example, increase the matrix size, 256 x 256 instead of 256 x 128 (Westbrook et al., 2011). Next, applying various filters to k-space data before Fourier transform also should be considered (Erasmus et al., 2004). Besides that, provide more phase encoding steps also preferred to make truncation or gibbs artifacts less intense and narrower (www.mr-tip.com, n.d.). Figure 5: Bright and dark lines are visible in image parallel and adjacent to the outer convexity of calvaria (Prashant, 2014). 2.5 Chemical Shift Cause This type of artifact commonly found in MRI image of abdominal and spine imaging. Since fat and water each consist of hydrogen protons but different combination of molecules, fat contain hydrogen binds with carbon,while in water, hydrogen combine with oxygen (Westbrook et al., 2011). Hence, that different chemical environment exist shown that there are different precession frequency between fat and water which fat has lower precessional frequency rather than water (Erasmus et al., 2004). Based on the Larmor equation, precessional frequency is proportional to the strength of magnetic field (Westbrook et al., 2011). Therefore, this chemical shift can become artifact due to that difference of the precessional frequency between fat and water at higher field of magnetic strengths during the frequency encoding or slice-select directions (Ruan, 2013). That frequency is basically used to encode their spatial positions, thus, any chemical shift can lead to spatial misregistration of the MR si gnal (Morelli et al., 2011). MR images will show the bright or dark outlines at fat-water interfaces as the artefact. Remedy To avoid this artefact , a few remedies should be considered such as perform scanning at low magnetic field strength, increase the receive bandwidth in keeping with good signal-noise-ratio (SNR) (Westbrook et al., 2011) . It is also suggested to use minimum FOV as possible. Lastly, swapping phase and encoding direction also may useful to reduce this artefact (Hiroshi et al., 2009). Figure 6: Arrow show dark line at the interface of fat and water indicate as chemical shift artefact (Javan, Rear, Machin, 2011). 2.6 Magnetic Susceptibility Cause Susceptibilty can be refer as characteristic of substance which be magnetized when exposed to magnetic field (Gary, n.d.). MRI physics explain magnetic susceptibility artifacts normally happens because of substance or material especially ferromagnetic materials and also at air-tissues interface which have different degree of magnetic susceptibility that can distort the external magnetic field when placed in large magnetic field. Besides that, the differences also lead to magnetic field inhomogeneity at the scanner region resulting in spins dephase faster and frequency shift between surrounding tissues (Zhuo Gullapalli, 2006). Artifacts in the image will appear as bright and dark areas with spatial distortion of anatomical structures (Stadler et al., 2007). Remedy Generally, these artifacts can be reduced by ensure all metal objects that attached to the patient has been removed before the scan. Next, spin echo sequences are more preferred to be used instead of gradient echo because it use 180 ° RF rephasing pulse which ideal at compensating for phase differentiation between fat and water (Westbrook et al., 2011). Since fast spin echo techniques also contribute in reduction of this type of artefact, hence, short TE is used along with spin echo (Stadler et al., 2007). Metal Artefact Reduction Sequence (MARS) technique can be used in order to minimize the size and intensity of this artifact which developed by magnetic field distortion by introducing an additional gradient following the slice gradient during frequency encoding gradient is used (Olsen, Munk, Lee, 2000). Figure 7: MR image shown massive distortion of magnetic field due to implanted dental retention system (Schubert, 2012). 2.7 Flow Motion Cause Flow artefact can be categorized as one kind of motion artefact which mainly caused by natural motion of liquids such as blood or cerebrospinal fluid (CSF) in the body. For example, hydrogen nuclei in blood flow within the scanned slice may trigger excitation from an incoming RF pulse, however, the signal perhaps cannot be readout due to possibility of that flowing blood have left the slice (Hiroshi et al., 2009). As a result, vessels image appear empty or low signal intensity (less bright). Generally, there are reasons of low signal intensity such as intravascular signal void by time of flight effects, first echo dephasing and fast flow (Hiroshi et al., 2009). Nevertheless, this artifacts also can appear bright or high signal intensity. This is because of the slow blood flow (flow related enhancement), even echo rephrasing and diastolic pseudogating (Hiroshi et al., 2009). Remedy The preferred solutions as remedies for flow motion artifacts are by reduction of phase shifts using flow compensation in order to produce gradient moment nulling, suppress the blood signal by apply saturation pulses parallel to slices and synchronization of imaging sequences with cardiac cycle using cardiac triggering (Zhuo Gullapalli, 2006). Figure 8: (a) CSF pulsation-related artifact in the phase encoding direction in T2-weighted image while (b) show reduction of flow artefact with gradient moment nulling (Morelli et al., 2011). 3.0 CONCLUSION It is important for all operators, radiologist and engineers in MRI are able to recognize common MRI artifacts because there are a broad of range of cause that contributing to artefact. Eventhough, artifacts are unable to be totally eliminated but it can be minimized or avoided with specifics remedies in order to improve the MR image quality (Morelli et al., 2011). Therefore, basic knowledge of MRI artifacts should be learned and all MRI system operators should familiar with their MRI unit in department. 4.0 REFERENCES Allen, E. D. (n.d.). Zipper and Related Artifacts. Retrieved May 9, 2015, from http://mri-q.com/zipper-artifact.html Czervionke, L. F., Czervionke, J. M., Daniels, D. L., Hauhgton, V. M. (1988). Characteristic features of MR truncation artifacts. American Journal of Roentgenology, 151, 1219–1228. http://doi.org/10.2214/ajr.151.6.1219 Erasmus, L. J., Hurter, D., Naudà ©, M., Kritzinger, H. G., Acho, S. (2004). REVIEW ARTICLE: A Short Overview of MRI Artefacts. SA Journal of Radiology, 8(August), 13–17. http://doi.org/10.1021/jp1019944 Gary, P. L. (n.d.). What is MRIà ¢Ã¢â€š ¬Ã‚ ¯? Magnetic Resonance Imaging ( MRI ). Hiroshi, Y., Schlechtweg, P., Kose, K. (2009). Magnetic Resonance Imaging. Imaging of Arthritis and Metabolic Bone Disease:Expert Consult Online and Print, p34–48. http://doi.org/10.1017/CBO9780511549854.007 Hornak, J. P. (n.d.). The Basics of MRI: Image Artifacts. Retrieved May 9, 2015, from https://www.cis.rit.edu/htbooks/mri/chap-11/chap-11.htm Javan, R., Rear, J. R. O., Machin, J. E. (2011). Fundamentals Behind the 10 Most Common Magnetic Resonance Imaging Artifacts with Correction Strategies and. European Society of Radiology, 1–78. http://doi.org/10.1594/ecr2011/C-1248 Morelli, J. N., Runge, V. M., Ai, F., Attenberger, U., Vu, L., Schmeets, S. H., †¦ Kirsch, J. E. (2011). An image-based approach to understanding the physics of MR artifacts. Radiographicsà ¢Ã¢â€š ¬Ã‚ ¯: A Review Publication of the Radiological Society of North America, Inc, 31, 849–866. http://doi.org/10.1148/rg.313105115 Olsen, R. V, Munk, P. L., Lee, M. J. (2000). Metal Artifact Reduction Sequence: Early Clinical Applications. Radiographicsà ¢Ã¢â€š ¬Ã‚ ¯: A Review Publication of the Radiological Society of North America, Inc, 20, 699–712. Prashant, M. (2014). Aliasing artifacts. Retrieved May 11, 2015, from http://radiopaedia.org/cases/aliasing-artifacts Ruan, C. (2013). MRI Artifactsà ¢Ã¢â€š ¬Ã‚ ¯: Mechanism and Control. Personal Conclusion, 1–9. Schubert, R. (2012). Magnetic susceptibility artifact. Retrieved May 9, 2015, from http://radiopaedia.org/cases/magnetic-susceptibility-artifact Stadler, A., Schima, W., Ba-Ssalamah, A., Kettenbach, J., Eisenhuber, E. (2007). Artifacts in body MR imaging: Their appearance and how to eliminate them. European Radiology, 17, 1242–1255. http://doi.org/10.1007/s00330-006-0470-4 Westbrook, C., Roth, C. K., Talbot, J. (2011). MRI In Practice (4th Editio, pp. 225–260). United Kingdom: Blackwell Publishing Ltd. www.mr-tip.com. (n.d.). MRI Artifacts. Retrieved May 8, 2015, from http://www.mr-tip.com/serv1.php?type=artsub=Gibbs Artifact Zhuo, J., Gullapalli, R. P. (2006). AAPM/RSNA physics tutorial for residents: MR artifacts, safety, and quality control. Radiographicsà ¢Ã¢â€š ¬Ã‚ ¯: A Review Publication of the Radiological Society of North America, Inc, 26, 275–297. http://doi.org/10.1148/rg.261055134

Hiroshima, The World Is No Lon :: essays research papers

Ideas of creating this first nuclear fusion reaction had been around for quite some time. Wanting to explore new levels of advancement in science technology were scientist all around the world, working to create, what was termed â€Å"Nuclear Fusion†. There had been a few attempts at making, if possible, the impossible dream come alive. The idea of splitting an atom, which contains neutrons, electrons, and protons, had been floating around in the scientists’ minds for as long as the realized existence of an atom had been there. When this great and unimaginable feat was overcome, the world shuddered and wept at its magnificence and it power. On August 2,1939 Albert Einstein wrote a letter to the President of the United States of America warning him of the advancements that him and his fellow scientists were coming upon. In his letter he described the possibilities of what they were about to create. He described all of his thoughts to the president, about what great things their dream could be used for, and what horrible things it could bring in its development. The first three physicists to create a nuclear chain reaction were Enrico Fermi, Italian-American; Leo Szilard, Hungarian; and Frà ©dà ©ric Joliot-Curie, French. Enrico Fermi was born in Rome on September 21, 1901. He contributed in the creation of the first controlled nuclear reaction. For his efforts he was awarded the 1938 Peace Prize. Being a skilled and intelligent man in his field of nuclear science, he was one of the many scientists selected to work on Loa Alamos, New Mexico on the American project to construct the first atomic bomb. Leo Szilard, born February 11, 1898 in Budapest. He encouraged and aided Albert Einstein to write the letter to FDR about the potential military use of atomic energy. Szilard also contributed to the creation of the first controlled nuclear reaction in 1939. Frà ©dà ©ric Joliot-Curie, born in Paris France, March 19, 1900. He ended up sharing the 1935 Peace prize with Irene Joliot-Curie, his wife. They were given this prestigious award for their work in the field of chemistry. During World War 2, Frà ©dà ©ric Joliot-Curie became part of the Communist party. In 1951 he was awarded the Stalin Peace Prize for his work in the field of chemistry. He Later died in 1958, only a few years later. There had been a secret rush in America to create a nuclear bomb.

Designation of Phylum Cryptomycota Within Kingdom Fungi

Designation of phylum cryptomycota within kingdom fungi Introduction The cryptomycota are considered to be to be an early branching clade of organisms, the only known members are species that belong in the genus Rozella (Lara et al 2010, Jones et al 2011, James and Berbee 2012). It has been suggested due largely to the amount of environmental sequences collected the phylum may be as diverse as the whole kingdom fungi (Jones et al 2011).While Rozella were originally placed in the fungal phylum Chytridiomycota(Jones and Pang 2012), a multi-gene molecular phylogeny of the Chytridiomycota found Rozella was in fact part of a separate linage considered to be the most basal lineage within the fungal kingdom (James et al 2006). Analysis of environmental DNA samples based on the analysis of SSU RNA (small subunit ribosomal RNA genes)had revealed 26 sequences, previously unknown, which clustered closely to two species of Rozella included in the survey (Lara et al 2010).Lara et al tentatively n amed this clade ‘Rozedilla' (Lara et al 2010, Jones et al 2011). However this clade was expanded to include 40 sequences found in marine and freshwater environments. This clade was renamed cryptomycota to reflect the position of the group relative to the fungi and its mostly hidden nature, as a large number of the phylum are only known from SSU RNA environmental surveys and their similarity in morphology and life-cycle to the Rozella is unknown (Jones et al 2011).Cryptomycota cells from freshwater samples, most notably from the Washington Singer pond (Exeter University, Devon, UK, 50. 7339uN, 3. 5375uW), were visualised with fluorescence in situ hybridization techniques. These target cells were shown to be small eukaryotes 3 to 5 ? meters in length (Jones et al 2011). Counter-staining with TAT1 tubulin revealed The target cells capable of forming a microtubule based flagellum (see fig 1)(Jones et al 2011). Chitin was not found in any of the morphs observed, this was tested by co-staining with cell wall markers (calcofluor white and lectin wheat germ agglutinin).Cellulose was also not present (Jones et al 2011). FIG 1: Micrographs showing flagella on cryptomycota cells, as detected by TAT1 tubulin antibody(Jones et al 2011) This study led Jones et al to the conclusion that the Cryptomycota were an intermediate group between fungus and protists. Others such as James and Berbee contend that †they may have lost their â€Å"dinner jacket† through convergence. Rather than evolutionary intermediates, the cryptomycota may be strange, divergent fungi † (James and Berbee 2012).The term †dinner jackets† here refers to cell walls. Some such as Griffith, Voight and Kirk would not consider the phylum fungal, but a non fungal opisthkonta like the Microsporidia(2011). In this essay I intended to explore the evidence both for and against the inclusion of the phylum Cryptomycota in the kingdom fungi. To do this it is important to understand the characteristics and life-cycle of Cryptomycota and what makes an organism part of the kingdom fungi. Characteristics of CryptomycotaThe known Cryptomycota :Rozella is a genus of entirely parasitic species that infect the thalli and sporidia of Chytridiomycota , Blastocladiomycota and some species of Oomycota. Study of Rozella allomycis , the only cultured Rozella species has shown it does ,unlike Fungi, not process cell walls at any time during there trophic phases like Fungi however they exhibit a zoosporic uniflagilate stage in which they propagate(Jones and Pang 2012) . James and Berbee demonstrated that chitin is present in the inner cell wall of immature spores via calcofluor white staining(2012).Zoospores attach to receptors on the surface of its host ,penetrating its surface with a germ tube before developing a naked multinucleate sporangium (Jones and Pang 2012)It is theorised that the uptake of nutrients is via phagocytosis (Powell 1984), however this is not known to be true of all Rozella. Zoospores form inside the host before being explosive discharged from exit papillae(Jones and Pang 2012) . Jones et al's observation of Cryptomycota cells show a certain similarity to the life-cycle of Rozella.Three life stage cycles were observed (fig 2), a zoosporic uniflagelate morph ,a non-flagellate cyst morph and a parasitic morph where the organism is attached to a host diatom . Jones et al admit, however, that stages in the life-cycle are likely to have been missed in their study and due to the diversity of the Cryptomycota, the life-cycle is unlikely to represent the entirety of the group (2011). Chitin was not found in any of the stages observed (Jones et al 2011) FIG 2:Putative Cryptomycota skeleton life-cycle (Jones et al 2011)Are Cryptomycota fungi? The penguin dictionary of biology defines Fungi as a kingdom of eukaryotic primarilary acellular organisms typically organised into cylindrical hypha . Their nutrition is osmotrophic and never phagotrop hic . Hyphal walls are characterised by chitin and ? -glucans (2004). Cryptomycota differs greatly from this standard definition of a fungi by not processing a cell wall ,forming hyphae and is likely to be phagotrophic. There are other organisms that are included in the kingdom fungi that do not fit with these definitions .For example yeasts reproduce by budding and are not organised into hypha. Zoospores are a shared characteristic with zoosporic true fungi and in most phylogenies constructed Cryptomycota are basal to fungi. Information on the life cycle stages is incomplete , it is possible some examples of cryptomycota process a chitinous cell wall at some stage in their life-cycles (Jones et al 2011). As a lot is uncertain about the cryptomycota it is hard to include or exclude them from the kingdom fungi and it seems premature to dub them the most basal fungi .As James and Berbee suggest the loss of a chitinous cell wall may be a secondary adaptation to parasitism not indicatio n of a basal fungi (2012). Almost anything could be found and much needs to be before they can be defined as true fungi such as observation of cell division and determination whether members of cryptomycota are phagotrophic or not. What is certain that if this phylum is included in the kingdom fungi , the definition for the whole group must change.

The Things They Carried By Tim O Brien - 1143 Words

The protagonist, who is named Tim O’Brien, begins by describing an event that occurred in the middle of his Vietnam experience. â€Å"The Things They Carried† catalogs the variety of things his fellow soldiers in the Alpha Company brought on their missions. Several of these things are intangible, including guilt and fear, while others are specific physical objects, including matches, morphine, M-16 rifles, and MM’s candy. Tim O’Brien, the narrator and protagonist of the collection of stories. O’Brien is a pacifist who rationalizes his participation in Vietnam by concluding that his feelings of obligation toward his family and country are stronger influences than his own politics. When the war is over, he uses his ability to tell stories to deal with his guilt and confusion over the atrocities he witnessed in Vietnam, including the death of several of his fellow soldiers and of a Viet Cong soldier by his own hand. Throughout the collection, the same characters reappear in various stories. The first member of the Alpha Company to die is Ted Lavender, a â€Å"grunt,† or low-ranking soldier, who deals with his anxiety about the war by taking tranquilizers and smoking marijuana.Whenever he looked at the photographs, he thought of new things he should have done. (Chapter 1, pg. 5) Lavender is shot in the head on his way back from going to the bathroom, and his superior, Lieutenant Jimmy Cross, blames himself for the tragedy. When Lavender is shot, Cross is distracting himself withShow MoreRelatedThe Things They Carried By Tim O Brien892 Words   |  4 PagesThe Vietnam War was a long, exhausting, and traumatic experience for all of the soldiers and those who came with them. The Things They Carried, by Tim O Brien illustrates the different affects the war had on a variety of people: Jacqueline Navarra Rhoads, a former nurse during the Vietnam war, demonstrates these effects within her own memoir in the book, The Forgotten Ve terans. Both sources exemplify many tribulations, while sharing a common thread of suffering from mental unpredictability. DesensitizationRead MoreThe Things They Carried By Tim O Brien1377 Words   |  6 Pageslove to have it as good as we do. Tim O’Brien’s The Things They Carried discusses many veterans who experience the burden of shame and guilt daily due to their heroic actions taken during the Vietnam War. The book shows you how such a war can change a man before, during, and after it’s over.     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As I reflect on the many conflicts America has been a part of, none can compare to the tragedies that occurred in The Vietnam war. As told in The Things They Carried (O’Brien), characters such as NormanRead MoreThe Things They Carried By Tim O Brien1457 Words   |  6 Pagesthe theme pertains to everyone regardless of their background. It conveys the same ideas to people from all across our society. Lastly, a classic is timeless, which means it has transcended the time in which it was written. In Tim O’Brien’s novel, The Things They Carried, he offers a new, intriguing way to view war or just life in general and also meets all of the crucial requirements mentioned above to qualify it as a book of literary canon. Though this book is technically a war novel, many peopleRead MoreThe Things They Carried By Tim O Brien1242 Words   |  5 Pagesâ€Å"Tim O’Brien is obsessed with telling a true war story. O Brien s fiction about the Vietnam experience suggest, lies not in realistic depictions or definitive accounts. As O’Brien argues, absolute occurrence is irrelevant because a true war story does not depend upon that kind of truth. Mary Ann’s induction into genuine experience is clearly destructive as well as empowering† (p.12) Tim O’s text, The Things they Carried, details his uses of word choice to portray his tone and bias. Tim O’BrienRead MoreThe Things They Carried By Tim O Brien1169 Words   |  5 Pagesbut are set in the past and borrows things from that time period. A story that fits this genre of literature is The Things They Carried. The story is about Tim O Brien, a Vietnam veteran from the Unite States, who tells stories about what had happ ened when he and his team were stationed in Vietnam. He also talks about what he felt about the war when he was drafted and what he tried to do to avoid going to fight in Vietnam. The Things They Carried by Tim O Brien was precise with its portrayal of settingRead MoreThe Things They Carried By Tim O Brien1004 Words   |  5 Pages Tim O’Brien is a veteran from of the Vietnam War, and after coming home from his duty he decided to be a writer. His work â€Å"The Things They Carried† is about a group of soldiers that are fighting in the Vietnam War. The first part of the story talks mostly about physical items that each soldier carries, and also mentions the weight of the items as well. Though, there is one exception to the list of physical things. Lieutenant Cross is a character of the story, and Tim O’ Brien quickly states theRead MoreThe Things They Carried By Tim O Brien896 Words   |  4 PagesTrouble without a doubt is what First Lieutenant Jimmy Cross c arried around his shoulders because he was out in war, where mistakes happen. Lost and unknown of his surroundings he had to lead his men into safety, while destroying anything they found. First Lieutenant Jimmy Cross only holds onto one thing for hope and that is Martha, the woman who he hopes is a virgin to come back to. Tim O’ Brien introduces symbolism by adding a character that has a meaning of purity and a pebble, which symbolizesRead MoreThe Things They Carried By Tim O Brien Essay832 Words   |  4 PagesSummary: â€Å"By and large they carried these things inside, maintaining the masks of composure† (21). In Tim O’brien’s The Things They Carried, the American soldiers of the Vietnam War carry much more than the weight of their equipment, much more than souvenirs or good-luck charms or letters from home. They carried within themselves the intransitive burdens—of fear, of cowardice, of love, of loneliness, of anger, of confusion. Most of all, they carry the truth of what happened to them in the war—aRead MoreThe Things They Carried By Tim O Brien1369 Words   |  6 PagesMany authors use storytelling as a vehicle to convey the immortality of past selves and those who have passed to not only in their piece of literature but in their life as an author. In Tim O’Brien’s work of fiction The Things They Carried, through his final chapter â€Å"The Lives of the Dead,† O Brien conveys that writing is a matter of survival since, the powers of s torytelling can ensure the immortality of all those who were significant in his life. Through their immortality, O’Brien has the abilityRead MoreThe Things They Carried By Tim O Brien1407 Words   |  6 Pages       Our introduction stated that in â€Å"The Things They Carried,† author Tim O’Brien tells us not directly of the soldiers of Vietnam, or the situations they find themselves in, but about the things they carry on their shoulders and in their pockets. These â€Å"things† identify the characters and bring them to life.   I find that to be true as the author unfolds the stories about war and the uncommon things one carries in to war both inadvertently and on purpose.  Ã‚  Ã‚  As it was noted: Stories about war –

Study on Taxation - Free Essay Example

Sample details Pages: 7 Words: 2146 Downloads: 7 Date added: 2017/06/26 Category Law Essay Type Cause and effect essay Topics: Taxation Essay Did you like this example? Introduction This case considers the issue of the ordinary income and whether or not a gift of shares to an accountant Lewis Hays by the owner of the company Richardson’s Meat Industries Ltd. is assessable as ordinary income for the accountant’s personal services to the private company and the owner. He worked for company for many years and the company upon transition from private to public company the owner gave the accountant a substantial amount of shares. However, when reached by the Federal Commissioner of Taxation the accountant was of the stance that the shares are not been awarded to him in return to his past services but as a gift therefore are not subject to taxation as ordinary income. The Case: In the year 1951, the Taxation Board of Review taxed 12,000 shares of Richardsons Meat Industries owned by George William Richardson. These shares of 5s each were given to Lewis Hayes as a gift by his ex-employer and boss George Richardson. Th e Commissioner decided to tax the shares at a total face value of 3,000 pound as a part of taxpayers assessable income. Similarly, the majority of board keeping the same view in mind were of the opinion that the commissioners decision was rightly made and the shares must be taxed since Richardson received constant advice from Hayes and for that Hayes was never paid. Lastly, Richardson’s statement, â€Å"were given in recognition of services rendered in the past by the recipients and as an inducement or incentive to continue good service in the future† stamped the matter. The commissioner was of the view that the shares issued to Hayes should be constituted as assessable income since the payment of money or a transfer of property although given in form of a gift, as there was no obligatory reason to present it, may in certain cases be income in the hands of the recipient. He was concluding his hypothesis on the basis of English cases that of Squatting Investment Co L td and Squatting Investment Co Ltd. Lewis and Christine Hayes both decided to appeal to the High Court on this matter and the court decided to hear the matter for appeal stating that the board of reviews decision of marking the shares as assessable income based on statutory definition of value of allowances ect. was in fact a matter of law under sections No. 27 of 1936, No. 48 of 1950 and ss. 6, 26 (e) and 196 (I) of Income Tax and Social Services Contribution Assessment Act 1936-1951. Section 196 (I) of the act gave Hayes the right of appeal to the High Court from any decision of a board of review, which involves a question of law. The Judgement: Judge Fullagar gave a detail judgement on the matter that covered all the aspects of the case starting from 1939 when Hayes was residing in Melbourne. Hayes was an accountant by profession and Richardson was carrying on business in Hobart in meat and small goods under the name of Richardsons Choice Provisions. Richardson’s wa s expanding, and was searching for a qualified accountant with special experience in costing. Hayed on Richardson’s invitation relocated to Hobart and entered into his employment. Although his designation was not decided he performed duties as both supervising accountant and general financial adviser. Later on in 1944 Richardson transformed his business into Richardson’s Choice Provision Pty Ltd. Richardson held two fifths of the shares in the company established with a paid up capital of 17,000 pounds. Hayes had about 3000 shares of 1 pound in the company, and also held the positions of the director in the company and its secretary but retained the right of private practise. Hayes stated that Richardson lent him 500 pounds for payments on his shares. However, Hayes only had his private practice. Following the course of events in 1947 Richardson decided to retain control of his deteriorating business and he wanted to hold all shares or none at all. He bought all shares but 500 held by his son including those of Hayes at 22s 6d or 23s 0d a rate lower than what Hayes wanted yet he sold his share anyway by August 1947. At this point every shareholder agreed that Richardson must regain complete control and Hayes considered himself under a moral obligation to facilitate the change for the greater good. However, Richardson told him that he would not lose anything and he would make it up to him someday. In the years to follow the business flourished and expanded until 1950 when it was decided to be transformed into a public company in 1950. The company was incorporated on 22nd may 1950 under the name Richardson’s Meat Industries Ltd. However, the liquidation of the proprietary company did not happen and continued to exist as operating organization, though the shares passed on to the new public company. At this point Richardson acquired 212,000 shares of 5s. 0d. each in the public company and these were given to him against his share in the pro prietary company and other property acquired from him. Upon acquiring these shares Richardson stated that he felt he had done particularly well that he had achieved an ambition and made a success of things. Thus primarily in a spirit of generosity, prompted by these not unnatural reflections, that he decided to make certain voluntary dispositions. He made large monetary gifts to certain public institutions, as to which no question arises. He also, by letter dated 27th June 1950 directed the secretary of the public company to issue 52,000 of the 212,000 shares, to which he was entitled, to the following persons 4000 to D. C. Richardson, 4000 to G. H. Richardson, 12,000 to Henri Albert Christie, 12,000 to Lewis Hayes , and 20,000 to Christie and Hayes on behalf of the staff of the proprietary company. Fullugar stated in his judgement that â€Å"It is true that the decision was a decision on a question of fact in the sense that there was an ultimate factum probandum: the taxpa yer had to prove that what he received was not income, and the board determined that he had failed in his proof. But that determination involved a consideration of what constitutes income, and that is a question of law. The board had also to consider the construction of s. 26 (e) of the Act. The decision turned on the view taken by the board on those matters, and that decision is right or wrong according as the boards view on those matters was right or wrong.† He at this point referred to the case of Lord Parket of Waddington in Farmer v Cotton’s Trustee (1915) and stated that several taxation cases create serious difficulty in relation to the distinction, which often has to be drawn, between questions of fact and questions of law. He was of the view that the factum probandum (the ultimate fact in issue) that is ultimately dependant on the facta probantia (the facts adduced to prove or disprove the ultimate fact) where the factum probandum involves a term used in a s tatute, the question whether the accepted facta probantia establish that factum probandum will generally so far as I can see, always be a question of law. He further stated that, in his opinion, the decision of the board involves a question of law, and the appeal lies. He also scrutinized the facts which led the majority of the board to the conclusion that what the appellant received was income. He accepted all relevant facts as they were presented including Hayes employment by Richardson as a supervising accountant and general adviser in the business and receiving a salary. He pointed that 1942 he ceased to be a full-time employee of Richardson, and since that year he has been in private practice as a public accountant. He also accepted that Hayes has been remunerated for his services as director and secretary in Richardson’s companies from 1944 – 1947 and then till 1950 as secretary. And yet was not paid for services of a trifling nature, such as the preparation of land tax returns and giving advice to Richardson. He also accepted that one gathers that the advice was generally accepted, and the result seldom, if ever, regretted and Richardson felt that he had made a success of things, he was disposed to give a real measure of credit for that success to advice and assistance received over the years from his business associate and personal friend. However, Fullugar rejected that Richard’s statement signed in December 1952 at the time of interview in the Commissioner’s office in Hobart contained only part of the truth and not the complete truth about why the 41385 shares were given out. Richardson had stated that these were in recognition of the services in past and to continue good service in the future. He also objected on the matter that Hayes statement regarding his understanding that all the shares given by Richardson in June 1950 were subject to tax in the hands of the recipients and he did not intend to claim exemption . Fullugar stated the matter though of small importance should have been objected and disallowed but the board ignored it at that point. Neither advice received by Hayes, nor his own view of the legal position, nor his intention at that time to contest or not to contest his assessment, could have any possible bearing on the question before the board. Therefore, the receipt of the shares in question here was not, in my opinion, a receipt of income by Hayes. What was done, as I think, amounted to a simple gift of property and nothing more. To conclude the matter Fullugar stated that Richardson was motivated by both services render and gratification for the continued advice he received from Hayes as well as keeping up his promise that he would make it up to him some day. Further he stated that, a voluntary payment of money or transfer of property by A to B is prima facie not income in Bs hands. If nothing more appears than that A gave to B some money or a motor car or some shares, w hat B receives is capital and not income. But further facts may appear which show that, although the payment or transfer was a gift in the sense that it was made without legal obligation, it was nevertheless so related to an employment of B by A, or to services rendered by B to A, or to a business carried on by B, that it is, in substance and in reality, not a mere gift but the product of an income-earning activity on the part of B, and therefore to be regarded as income from Bs personal exertion. A very simple case is the case where A employs B at a salary of 1000 pounds per annum, and at the end of a profitable year gives him a bonus of 100 pounds. Obviously the bonus is income. It is paid without obligation, but it is clearly in truth part of what B has earned during the year.† Whereas, the commissioner contended that the receipt was an income receipt because it fell within the general conception of income, or alternatively that it fell within the terms of s. 26 (e) of t he Act. Section 26 provides that the assessable income of any person shall include . . . (e) the value to the taxpayer of all allowances, gratuities, compensations, benefits, bonuses and premiums allowed, given or granted to him in respect of, or for or in relation directly or indirectly to, any employment of or services rendered by him, whether so allowed, given or granted in money, goods, land, meals, sustenance, the use of premises or quarters or otherwise. I doubt very much whether s. 26 (e) has the effect of bringing into charge any receipt which would not be brought into charge in any case either by virtue of the general conception of what constitutes income or by virtue of the definition of income from personal exertion in s. 6. The words directly or indirectly are doubtless intended to cast the net very wide, but it is clear that there must be a real relation between the receipt and an employment or services. If the receipt in the present case does not fall within the genera l conception of income, it is not, in my opinion, caught by s. 26 (e). The Verdict: Fullugar added that, if as a result of his friend’s advice A buy shares of a company Z and make great profits then a gift of 1000 pounds to his friend is by no means income earned by his friend B. If the receipt of the shares were a receipt of income, the amount to be added to assessable income would seem to be not the amount of their face value but the amount of their market value. It may be, of course, that face value and market value were identical. Thus Fullugar ordered that the assessment must be reduced by 3000 pounds which was the value of the shares. Don’t waste time! Our writers will create an original "Study on Taxation" essay for you Create order

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