Column and Thin Layer Chromatography Essay Example for Free

Column and Thin Layer Chromatography Essay Abstract Spinach extract was separated into fractions containing compounds of similar polarity by column chromatography. Based on solid-liquid phase partitioning, this separation technique exploited the different polarity of the compounds in the spinach extract. Three fractions with different colors were obtained. The extract and its fractions were analyzed using thin layer chromatography (TLC). The TLC results showed that there was one compound (Rf=0. 979) in the first fraction; there were three compounds (Rf1=0.839, Rf2= 0.691, Rf3=0.149) in the second fraction; there was one compound (Rf=0.017) in the third fraction. The separations of compounds which went to the first and third fraction were relatively satisfying, while the second fraction had several kinds of compounds. Introduction Chromatography is the separation of compounds or ions by distribution between two phases—a mobile phase and a stationary phase. The technique is based on the differential absorptivities of the constituents between these two phases, due to different properties of the compounds to be separated and the nature of the two phases involved. If one constituent adheres more to the stationary phase than the mobile one, separation will be achieved. There are several different types of chromatography, such as thin layer chromatography (TLC), gas chromatography (GC) and column chromatography. All the chromatographic methods are based on partitioning of molecules between a stationary phase and a mobile phase. In order to measure the amount of partitioning between the two phases, each compound has an unique Partition Coefficient (Kp), which is defined as the ratio of concentrations of the compound between the stationary phase and the mobile phase: Kp=[x]sp/[x]mp. Therefore, if Kp is greater than 1, the substance adheres more to the stationary phase; if Kp is smaller than 1, the substance adheres more to the mobile phase; if the Kp is equal to 1, the probabilities of the substance to adhere to the two phases are roughly the same. The Kp value is depended on a multitude of factors: â€Å"polarity, solubility in the solvent, hydrogen bonding, volatility in the case of gas chromatography.† After the injection, the sample molecules will either stay in the mobile phase or adhere to the stationary phase. When the mobile phase is pushed through the stationary phase by the eluent, the mobile phase, the molecules will move through the column at a rate that depends on their different Kp value. For example, if one constituent is more polar than other and adheres more to the stationary phase when the stationary phase is more polar than the mobile phase, this constituent will lag behind; while the constituent that is less polar and adheres less to the stationary phase will move ahead. In this way, the sample can be separated into fractions containing compounds of similar polarity. The differences among the various types of chromatography are mostly depended on the nature of the two phases involved. Column and thin layer chromatography use solid stationary phase and liquid mobile phase; while GC uses a gas as mobile phase and a liquid as stationary phase. Compared with TLC and column chromatography, GC is a more sophisticated method. Discussion The intent of this experiment was to successfully separate the constituents of spinach extract using column chromatography. The results of the separation were analyzed by TLC to reveal in which fraction the compounds of the mixture were. Since both of the samples of the first fraction and the third had only one developed spot on the TLC plate, the separation of the compounds in the first and third fractions were relatively satisfying. However, there were 3 different compounds reveled for the second fraction. Since the color of the first fraction was yellow and the color of the second and third fractions were green, the major compound in the first fraction should be Carotenes, the yellow-orange pigment; while the major compounds in the second fraction and the third fraction should be Chlorophyll. During the process of column chromatography, the first band gained in the column was very clear and the color was yellow. The second band gained in the column was green and the thickness of t he second band was greater than the first. Also, the green color of the second band varied, and colorless area was observed in the second band. Compared with the first band, the second band showed an unsatisfying separation result. Since there was colorless area and various green colors in the second band, the second fraction must contained several constituents, which was examined by the TLC results—there were 3 developed spots of the second fraction sample on the TLC plate. As for the third fraction, there was no clear band in the column while adding the last eluent. The concentration of the compound in third fraction was relatively small, resulting in a very small Rf value, 0.017. Compared with the spots of the second fraction sample, which had a much clearer spot with similar Rf value, 0.839, the compound in the third fraction must existed in a large amount in the second fraction. In addition, these 2 spots had the same light green color, which can also examine this conclusion. The lower concentration can also due to the unsatisfying spotting. The diameter of the undeveloped spot in the third fraction was larger than the first and second one, because too much solvent was used. Also, multiple times of spotting was needed. Observing the spots color, the clearest spot in the second fraction had a more intense green color, which showed that the compound in this fraction should be Chlorophyll a. While the major compound in the third fraction should be Chlorophyll a, with a lighter color and lower Rf value. The ideal solvent system should result in Rf values ranging from 0.24 to 0.54. However, in this experiment, none of the Rf value was in this range. Therefore, the polarity gradient of the eluents should be narrowed, which can result in more spots in the ideal range. Since there were 3 spots in the second fraction sample, over 4 eluents are needed to give a better separation, assuming the spot with lowest Rf value in the second fraction had the same compound as the spot in the third fraction sample.

Community Based Participatory Research (CBPR) Evaluation

Community Based Participatory Research (CBPR) Evaluation Application of community based participatory research (CBPR) approaches when working on collaborative projects Course name: Social and behavioral sciences INTRODUCTION TO CBPR: CBPR (community-based participatory research) is basically a collective approach to examine that equitably includes all members in the examination process and identifies the un-common powers that each one brings. Community-based participatory research starts with an examination topic of significance to the group, has the objective of uniting knowledge with activity and attaining social change to better the health results and remove health inequalities. Community-based participatory research is a registered collective approach that authorizes community inhabitants to more energetically take part in the full range of research (starting from conception, plan, conduct, examination, interpretation, termination, communication of results) with an aim of affecting rearrangement in programs or policies, community health and systems. Community fellows and researchers partner to unite comprehension and activity for social rearrangement to better community health and more often reduce health inequalities. Research/Academic and community members join to produce models and resembles to building capacity, trust and communication, with the final aim of raising community involvement in the research procedure. It is a location to examine which equally includes all members in the research procedure and identifies the unique powers that everyone brings. Upgrading the public health more often necessitates moving far off the standard health care system to intervene integrated and original and new approaches. CBPR has appeared as a substitute research archetype which combines education and social activity to better health and intensify our scientific structure of knowledge in the regions of disease prevention, health promotion and health disparities. It is termed as a successful method for transporting evidence-based studies from clinical programs to communities that can mostly welfare thereby upgrading health. CBPRs community-scheduled research procedures offer the prospective to produce better-enlightened hypotheses, enhance more successful interventions, and develop the transcription of the examination results into the practice. So, CBPR is an important tool for activity-oriented and community-operated public health examination. (NIH) ADVANTAGES OF CBPR: The advantages of community-based participatory research are discussed below:- Giving benefits to the researchers and the community alike through the actions taken and knowledge acquired Developing the use and acceptability of data Raising the validity and quality of examination and research studies Making partners with various expertise to locate and communicate complicated public health problems Remove the cultural gaps and create trust between partners The prospective to transcript examination results to direct the enhancement of future interventions and change in policies Upgrading the implementation and intervention schedules by providing participant retention and enrolment (National institutes of health) IMPLEMENTATION OF CBPR: Quality of research: Writers of meditational studies (either CBPR or traditional) rottenly must put out their result and study attitude in disconnected articles. The character of CBPR further produces this disintegration when years of corporation expansion and teamwork must be distilled to little words in a minute number of journals eager to bring out this more expressive science. This may be why in sequence regarding the performance of CBPR, both in terms of neighbourhood participation and the examination, often was not present in the EPC-reviewed articles. A imperfect number of studies expressive a absolute and fully evaluated involvement—an observational revision or an epidemiologic learning that can be comprehensive beyond the members involved—have been available to date. Restraining factors emerge to be the resounding nature of most Federal supply, funding period extent and flexibility, and the page margins of journals. There was small confirmation to designate that high-class scores in neighbourhood collaboration are connected with low-quality explore scores. Recent singular journal problems focusing on CBPR have led a digit of publications to execute high-quality examine methods. CBPR support initiatives originating with Federal companies have the latent to do the equal. (Agency for health, research and quality) Intensity of Community Involvement: Community participation varied in dissimilar stages of the study. There was sturdy participation in recruiting revise participants, calculating and implementing the intrusion, and interpreting conclusion. Many writers argued that society involvement (particularly in these regions) leads to: Higher participation toll. Bigger external strength. Reduced loss of proceedings. Enlarged personage and community competence. The issues of community participation were not commonly reported, but they may take in: The prologue of selection unfairness (bias in recruitment). Reduced (and sometimes a nonexistence of) randomization. The possible selection of greatly motivated intrusion groups not delegate of the wider population. (AHRQ) CHALLENGES AND PROBLEMS RELATED TO CBPR: Community-based participatory research, as a comparatively new tactic, presents with sole problems and challenges for those who are involved in performing this type of examination. These issues relate to implementation within a cross-educational setting, quality and fairness of mutual partnerships, principles, and mechanical issues. Harrisonrecommended the subsequent procedures for fieldworkers who employ in combined research: Be bendable but be familiar with that everyone has restrictions Be enthusiastic to work together by sharing right, responsibility, and glory for success. Give considerate attention to the honest implications of your performance. Apply the notion of culture in each day working associations. Intrinsic in each of these guiding principles are challenges that need to be located. In our CBPR project, we faced technical, ethical, and interpersonal problems that were related to this course of action, as well as some supplementary challenges. Some major issues are listed below: Self-awareness and flexibility Collaboration Ethical issues Working within a civilization other than ones own A pledge of time Change can be frightening Supportability of the project (Holkup, 2004) END RESULTS OF CBPR: Research Quality Improved Results: The inspectors rated the 12 researches with finished involvements for research class and for observance to the ideology of community contribution. On a scale of 1 to 3, advanced scores reflected enhanced quality. The investigation quality scores reflected learning design stubbornness, with investigational studies ranking highest overall. Community contribution scores, though, appeared not as much of closely allied with study intend. And even as the scores on these two presentations extent are not directly equivalent, the average explore quality results ranged from 1.5 to 2.7 with a mean of 2.4, at the same time as the district participation quality results ranged from 1.5 to 3.1 with a mean of 2.3. When the EPC researchers saw the manipulation of community participation on the quality of interventional researches, they exposed 11 of the 12 concluded intervention studies had reported improved intervention superiority. Just two researchers reported improved end results, while eight famous enhanced enrolment efforts, four resulted enhanced research methods and diffusion, and three mentioned improved expressive measures. Very little proof of removed research quality consequential from CBPR was resulted. Capacity of Community and Research: Of the 60 studies revised, 47 resulted in enhanced community connection, together with added grant support and job formation, as a conclusion connected with the study. The writers—naturally academics—normally persisted on the amplified capability of the contributor neighbourhood, quite than that of the follow a line of investigation community. Health End Results: Along with the 12 studies examining finished involvements that play a part in health outcomes, 2 dealt with physiologic health end results, three with cancer screening actions, and four located other behavioural alterations (including alcohol utilization, immunization charge, and protected sex behaviour). At last, 3 studies calculated the impact of the involvement on touching support, empowerment, and member of staff well-being. Agreed the highly mottled health results, measurement procedures, and involvement approaches used, the EPC researchers are powerless to act upon a direct evaluation of studies and their comparative contact on health outcomes. Besides, a nonexistence of cost-effectiveness facts precluded any judgment of results from CBPR studies and those of more conventional research studies. (Health and Human services) CRITERIA OF FUNDING FOR CBPR: Current Approach by Funders: Centres for Disease organization/avoidance and the National organization of Environmental Health Sciences have been at the front position of Federal CBPR financial support to date. Detailed initiatives by these companies contain many of the EPC-reviewed studies. Importance in supporting CBPR at the Federal point is rising, given the current construction of an interagency operational grouping for Community-based Participatory Research. This group has begun combining information on breathing funding systems for CBPR. Consultation with persons from the NIH and CDC worked with producing requests for investigational proposals on precise topics and giving the review procedure less-scored the need for short direction materials (detail sheets) about CBPR for reviewers fewer familiar with this advance. Guiding principle for those writing RFAs intended to hearten CBPR submissions and papers given that direction for researchers presenting CBPR presentations also were suggested. Application’s Criteria: According to the particulars of conversations amid funders and researchers, the development of receiving funding for CBPR programs through conformist review programs can be a hard one. This is frequently as reviewers are less recognizable with (and maybe even sceptical about) the likelihood of integrating high-class straight research within the structure of a CBPR partnership. The EPC researchers acknowledged fairly few first-class finished involvements or observational studies, comparative to what seems to be many outstanding collaborations based on CBPR values. Guidelines for Applicants and Funding Institutions: Researchers produced three brief papers providing direction to funding institutions, applicants and reviewers, based on the EPCs reassess consultation with Federal endowment sources, reviews of financial support grouping Web sites, and the funding criterion mentioned above. The EPC designated to utilize the same re-evaluate criteria frequently used by agencies inside the U.S. subdivision of Health and Human Services in the expansion of these prototypes parameter documents; these criterion are both harmonized and meticulous. These papers (CBPR Exhibits 1, 2, and 3) are accessible on the RTI Web site. Participation in the Review procedure: Dialogue with funding presenters and their check of the narrative led EPC inspectors to counsel the insertion of intellectual experts for the satisfied area, and for CBPR procedures, on project submission reconsider panels. Furthermore, they suggested concerning persons with capability in both arenas. Researchers further recommended the possible value of counting community legislative body, but considered the need to adjust and organization the review panels to straight away and successfully tap into the knowledge of the neighbourhood government. (Department of Health and Human Services) APPLICATIONS OF CBPR IN ENVIRONMENTAL HEALTH SCIENCES: The precedent two decades has experienced a fast propagation of community-based participatory research (CBPR) projects. CBPR tactic presents a substitute to conventional population-based biomedical studies practices by cheering vigorous and equivalent relationships between society members and educational investigators. National Institute of Environmental Health Sciences (NIEHS), the foremost biomedical research provision for environmental health, is a principal in developing the use of CBPR in areas where community-university relationships provide to enhance our considerate of environmentally associated disease. In this piece of writing, the writers emphasized six key main beliefs of CBPR and explain how these ethics are met within specific NIEHS-supported research inspections. These projects express that community-based participatory research be able to be an efficient tool to improve our information of the reasons and procedures of disorders having an ecological aetiology, decrease d adverse health results through original involvement strategies and strategy change, and concentrate on the environmental health problems of community population. (Liam R OFallon, 2002) USE OF CBPR: Achievement research results improved and more almost whole and accurate information from the society. Connecting the society in study is more likely to gather community requirements. Accomplishment research, by relating community partners, establishes more visibility for the attempt in the society. Society members are more expected to believe the authenticity of the study and buy into its conclusion if they know it was done by people like themselves, conceivably even individuals they know. Achievement research trains inhabitant researchers who can circle their skills to other struggles as well. Participation inCBPR alters individual’s ideas of themselves and of what they can do. Skills educated in the itinerary of action study carry over into other regions of researchers’ life. Aparticipatory deed research procedure can help to fracture down and division hurdles. Research helps individuals to better comprehend the forces that manipulate their lives. Society based action study can move communities toward optimistic social change. (CTB) CONCLUSION: Community-based participatory research (CBPR) is receiving raised acceptance among public health practitioners and researchers. But, there are no standard procedures in examining the standard of research methodology, the success of the involvement, and the resulting demands in the literature. The non-appearance of standard procedures precludes significant comparisons of CBPR researches. Many authors have presented a wide set of capabilities required for CBPR study for both organizations and individuals, but the discussion remains shattered. The Prevention Research Centres (PRC) schedule recently began a quality based testing of its national attempts, including an examination of how PRCs intervenes CBPR studies. Topics of attention include the community capacity for research, types of community partnerships, evaluation, factors that help and hinder partner relationships and training. The testing will likely donate to the enhancement of a standard set of capabilities and facilities req uired for effectual CBPR. CBPR has been assigned to as research plus in that, it not only raise the knowledge framework for public health but also guarantees to locate intercession that are available for circulation and are supportable because they have been enhanced with community involvement. An analysis of the quality and quantity of the CBPR written works exposes a picture as diverse as the projects, the communities involved and the researchers. Such utmost variation in methodology and standard does not cause a useful body of understanding. It is thus opportune and essential to describe a core set of expertise and skills required to be a CBPR investigator and describe the important resources and management of infrastructure needed to profitably support CBPR. Normalize the evaluation procedures will enhance the scientific exactness of the research methodology applied and upgrade the field’s capacity to study, comprehend, and rectify complex community health issues. The quality based examination of C BPR scheme within the PRC Program has the possibility to enhance this procedure. Once a concurred-upon set of compatibilities and resources are formed, testing of CBPR itself can start. (Faridi) REFERENCES: Agency for health, research and quality. (n.d.). Retrieved February 20, 2014, from www.hhs.gov: http://archive.ahrq.gov/clinic/epcsums/cbprsum.htm AHRQ. (n.d.). Retrieved February 20, 2014, from www.hhs.gov: http://archive.ahrq.gov/clinic/epcsums/cbprsum.htm CTB. (n.d.). Community Tool Box. Retrieved February 20, 2014, from http://ctb.ku.edu/en/table-of-contents/evaluate/evaluation/intervention-research/main Department of Health and Human Services. (n.d.). Retrieved February 20, 2014, from www.hhs.gov: http://archive.ahrq.gov/clinic/epcsums/cbprsum.htm Faridi, Z. (n.d.). CDC. Retrieved February 20, 2014, from http://www.cdc.gov/pcd/issues/2007/jul/06_0182.htm Health and Human services. (n.d.). Retrieved February 20, 2014, from www.hhs.gov: http://archive.ahrq.gov/clinic/epcsums/cbprsum.htm Holkup, P. A. (2004, July). ANS. Retrieved February 20, 2014, from http://www.ncbi.nlm.nih.gov/pmc/articles/PMC2774214/ Liam R OFallon, A. D. (2002, April). PMC. Retrieved February 20, 2014, from http://www.ncbi.nlm.nih.gov/pmc/articles/PMC1241159/ National institutes of health. (n.d.). Retrieved February 20, 2014, from www.hhs.gov: http://obssr.od.nih.gov/scientific_areas/methodology/community_based_participatory_research/ NIH. (n.d.). National Institute of health. Retrieved February 20, 2014, from www.hhs.gov: http://obssr.od.nih.gov/scientific_areas/methodology/community_based_participatory_research/ 1 | Page

Essay --

Hong 1 Rebecca Hong Ms. Geers English 10H/4 17 January 2014 People Make Choices, Choices Make History The five major types of people involved in any genocide or human rights abuse---perpetrators, victims, bystanders, rescuers, and upstanders---all shape history. People’s choices are always hugely influential in historical events, and the Holocaust is no exception. The perpetrators of the Holocaust were arguably the most influential of the five types of people. They were able to get millions of Germans to turn a blind eye to millions of crimes against humanity. By taking advantage of historical Jewish oppression, utilizing propaganda and censorship to create a strong dominant discourse preaching anti-Semitism in Germany, and creating various us-them mentalities, the perpetrators of the Holocaust changed the identities of bystanders, shaped their choices, and changed history. Bystanders were one of the most pivotal groups of the Holocaust. As Elie Wiesel reminds us, â€Å"The victims perished not only because of the killers, but also because of the apathy of the bystander†¦Those who perished were victims of Nazism and of society† (Why Were There So Few). For the most part, German civilians turned a blind eye, allowing the Holocaust to happen. As a German bystander later recalled, â€Å"If I had refused to take the oath [of loyalty] in 1935, it would have meant that thousands and thousands like me, all over Germany, were refusing to take it. Their refusal would have heartened millions. Thus, the regime would have been overthrown, or, indeed, would never have come to power in the first place†¦Thousands, hundreds of Hong 2 thousands†¦were also unprepared [to resist]†¦Thus, the world was lost† (Do You Take the Oath?). How could milli... ...zens were capable of standing by in the face of genocide. Anti-Semitism was everywhere, and censorship meant that dissent was nowhere to be found. The identities of bystanders changed; the constant propaganda forced Nazi ideology into their identities. As Holocaust survivor Garmaine Pitchon stated, â€Å"I don’t hate the Germans. The Germans are good people. The only people I hate are Hitler and Mengele†¦they killed my family† (Auschwitz, Evil at Play). The perpetrators of the Holocaust are ultimately the ones who corrupted civilians and turned them into bystanders. The perpetrators bombarded the German citizens with propaganda until they â€Å"internalized Nazi allegations†¦[and] excluded entire groups from their universe of obligation† (Vashem), giving in to the dominant discourse of the time. The perpetrators successfully brainwashed millions, in order to kill millions more.

The Works of J.D. Salinger Essay -- Biography Bio

J.D. Salinger: The influence of an author and his writings on 1950s America The end of World War II and the beginning of the 1950s saw a time of prosperity and success in mainstream America. Less than a decade after the United States allied with Great Britain and the Soviet Union, forming one of the most powerful forces in history to defeat the axis powers in the war, the U.S. was deeply entrenched in a nuclear arms race and "Cold War" with the Soviet Union. As a result, the country put on a collective fa†¡ade of stability and strength to cover up many injustices that were taking place during the time. Americans, equipped for the first time in a long while with a good amount of money, flooded to the suburbs and replaced any sorrows they might have had with material products and consumerism -- creating an America of conformity and extravagance that Salinger would devote much of his writing to critiquing. With the publication of Catcher in the Rye in the summer of 1951, America was introduced to Holden Caulfield, a character who would continue to remain in the American psyche for over half a century. Holden was the voice of this young generation who did not seem to have the same conformist attitudes or mainstream goals as their parents. Predictably, this critique of society and questioning of traditional American values was quickly met with an attempt to censor the message of dissent. Beginning in 1954 and continuing for decades, Catcher was criticized for its cynical tone, its "un-American" content, and its foul language ("237 goddams, 58 bastards, 31 Chrissakes, and 1 fart," according to one complaint" Steinle 3). But despite this controversy, and no doubt at least partially because of it, countless numbers of Americans read ... ...es H. "Incommunicability in Salinger's The Catcher in the Rye." Western Humanities Review, XI (Spring 1957), 188-190. (Reprinted in Studies in J.D. Salinger by Marvin Laser and Norman Fruman). Lomanzoff, Eric. "The Praises and Criticisms of J.D. Salinger's The Catcher in the Rye" (1996) www.levity.com/corduroy/salinger1.htm Pinsker, Sanford. "The Catcher in the Rye and All: Is the Age of Formative Books Over?" The Georgia Review 50: 4 (1986): 953-967. Salinger, J.D. The Catcher in the Rye. New York: Little, Brown and Company, 1951. Salinger, J.D. Nine Stories. New York: Little, Brown and Company, 1953. Steed, J.P. The Catcher in the Rye: New Essays. New York: Peter Lang Publishing Inc., 2002. Steinle, Pamela Hunt. In Cold Fear: The Catcher in the Rye Censorship Controversies and Postwar American Character. Columbus: Ohio State University Press, 2000.

Trumans Decision to Drop the Atomic Bomb Essay -- Japan, World War II,

Imagine yourself making the toughest decision in your life, whether sacrificing a million of our men and thousands of war ships and plans, verses several thousand of Japanese civilian populists. This decision was on the shoulder of Harry S. Truman, the United States President, who had to make this decision by deciding whether or not to drop a newly designed weapon. The atomic bomb was tested in the sands of New Mexico, where it proved to be very successful. Harry S. Truman made a very successful decision, because he wanted to end the war quickly, show others that the United States had power, and the retribution of Pearl Harbor. The United States wanted to end the war quickly for several reasons. The British Prime Minister, Winston Churchill, states, â€Å"The atomic bomb is a reality†¦. Here ... Truman's Decision to Drop the Atomic Bomb Essay -- Japan, World War II, Imagine yourself making the toughest decision in your life, whether sacrificing a million of our men and thousands of war ships and plans, verses several thousand of Japanese civilian populists. This decision was on the shoulder of Harry S. Truman, the United States President, who had to make this decision by deciding whether or not to drop a newly designed weapon. The atomic bomb was tested in the sands of New Mexico, where it proved to be very successful. Harry S. Truman made a very successful decision, because he wanted to end the war quickly, show others that the United States had power, and the retribution of Pearl Harbor. The United States wanted to end the war quickly for several reasons. The British Prime Minister, Winston Churchill, states, â€Å"The atomic bomb is a reality†¦. Here ...

History of Goods and Service Tax in Malaysia Essay

1. Introduction of GST Goods and service tax were first deliberated in 2005 with the intention to introducing it in 1st January 2007. However, it was withdrawn in the following year. In 2009, GST was revived with a proposed rate of 4% to replace current Sales Tax of 10% and Service Tax of 5% in a bid to diversify national revenues. However, the idea of GST still end up floating around as it has now been officially deferred. 2. Concept of GST Goods and Service Tax (GST), also known as Value Added Tax (VAT), is a broad consumption tax. The purpose of the introduction of GST is to spread the burden which borne by consumer in some particular areas into a wide range of goods and services with a lower tax rate. Thus, government’s revenue income will eventually increase to enable the further development and budget control to the country, other than just relying on petroleum and income tax revenues. GST is a multi-stage tax as it is levied on the â€Å"value added† created at the various stages in the importation†production†distribution chain of the product to which the tax is applicable. This tax structure helps to avoid the cascading effect embedded in current Sales Tax and Service Tax (SST) which are single-stage tax. It adopts a credit offset mechanism whereby tax charged on supplies (called output tax) made by a taxable business may be net off against tax paid on inputs (called input tax) to production. Only the difference is remitted to the tax authority. Nevertheless, the cost of GST is actually borne by final customers. However, not all supplies are standard rated supply, which are subject to proposed rate of 4%. Malaysian government has announced that some 40 items, mostly essential consumables and commodities will be free of GST, that is, either the items are exempted or given a zero-rating. The only difference is that input tax credits can be claimed by registered suppliers of zero rated supplies but not the exempted suppliers. Thus, lower income groups are protected. Furthermore, GST is a form of indirect tax as it is not a statutory obligation of a person to pay the tax unless certain GST taxable goods and services are consumed. Besides, the Malaysian government has indicated that Mandatory GST registration for suppliers will be based on a threshold of sales. Current indications are that the threshold will be set at RM500, 000.00 per year. Thus, with the introduction of GST, government is able to shift the reliance on direct tax to indirect tax for sources of revenue income to maintain its competitiveness as well as sustain long-term growth of the country. 3. Fate of GST in Malaysia The passage of GST in Malaysia has not been an easy sailing. As mentioned above, the idea of GST was first announced in 2005. However, it was shelved in 2006. Again, after the GST bill tabled in 2009, the second and third reading for GST is now being deferred again. Over-reliance on the direct tax and depleting petroleum are actually the major concern of government that contributes to the imposition of GST. Furthermore, the government is of the opinion that Sales and Service Tax (SST) has reached its threshold. To increase it the country’s exports uncompetitive. Under SST, exporters were incurring as much as RM1.4 billion annually. Therefore, the only way is to institute GST. GST is considered an equitable and comprehensive system of taxation that minimizes evasion and ensures a broader revenue stream. 3.1 Judgments from Macro-economic aspect By replacing the Sales and Service Tax with GST, the government is able to diversifies its sources of taxation to avoid being dependent on any particular tax base and the stability of tax revenue is ensured. As revenue from imports and taxes from the corporate sector may fluctuate, GST will not fluctuate, thereby bringing in a steady and sustainable revenue stream that is locally generated. However, the immediate outcry is that GST will cause the general price level goes up. However, empirical study in China indicates that GST implementation did not cause any inflation. Furthermore, public do not have to be over-worried of the continuous inflation as recent research also point out that GST may bring about a one-time increase in cost of living, but the impact on inflation is low. Meanwhile, according to the Ministry of Finance, Consumer Price Index is going to reduce 0.1% due to the lower GST rate. This can be further supported by studies that indicate prices did not increase significantly before and after the introduction of GST. Thereby it is clear that imposition of GST will only cause one time increase in general prices but would not necessarily lead to inflation which is continuous increase in the average of price over the time. Furthermore, a study done by Malaysian government also shows that households could enjoy annual savings of between RM14.50 and RM347 under SST system and GST system respectively. Additionally, it is indicated that the business sector could expect total annual savings of some RM4billion under the GST regime, while exporters would save RM1.4billion annually under a zero-rate system. Also, GST improve export competitiveness due to zero-rated and boost tourism because of the refund of GST.However, recent study argues that Malaysia can enjoy this trade competitive advantages only when there is no delay in input tax refund that cause increase in price of exports. Furthermore, there are many arguments against the indirect tax reform in developing countries. A country like Malaysia with presence of a substantial ‘informal’ sector, substituting VAT for border taxes is likely to deter the growth and development of the economy as a whole as VAT might drives firms from the formal sector into the shadow of informal economy. Many studies have indicated that developing countries consists of a very large size of informal economy. Informal economy is defined as the segment of the economy that escapes the tax net; it thus includes both the shadow economy and agriculture. Also, they argue that the imposition of VAT may also retard the development of markets, especially in the rural areas. As mentioned, imposition of GST diversifies government’s revenue sources and increase income. However, a previous study of GST in Mexico indicated that tax revenue increase might not be as large as suggested by standard literature due to the increase of the informal sector, shrinking the tax base. Furthermore, as a developing country, Malaysia may not benefit from the implementing GST due to the high administrative costs. Meanwhile, as GST was deferred, road shows, seminars and public education campaign are still being held by the authorities ever since the first announcement of GST in order to create awareness amongst the public about the oncoming tax transition. On the contrary, in the same time, GST opponents have been expressing negative by starting an anti-GST task force to protests against the implementation. Sentiment is that Malaysia is ranked more corrupt than ever and people are cynical that imposing GST will only be another avenue for corruption. From the discussion above, it can be seen that imposition of GST can improve collection of revenue in a more comprehensive, transparent and effective manner. Furthermore, more savings for households and corporate sectors can be expected with the substitution of SST with GST. Government has been paying effort in educating the public, however, hesitated in implementing the GST several times because of the lack of infrastructure to effectively collect the taxes. Furthermore, Malaysia is currently in a developing stage. There are still many informal sectors like agriculture sector and goods that are exempted from this system. Besides, the corruption issues in the country have yet to be addressed. It seems that the government needs more time to get ready for the implementation of GST and, thus GST might be implemented later rather than sooner. 3.2 Judgments from Micro-economic aspect (i) Corporate aspect GST is tax collected on behalf of government. Given the claimable input tax feature, GST is deemed not to be a business cost. However, GST will place a burden on the corporate sector (especially Small and Medium Enterprises), which will be responsible for collecting the new tax. SMEs may face the problem of cash flow difficulty due to the payment of GST upfront. Also the employment of qualified internal staff with the necessary experience can be quite costly. To add on to the problem, software programs would need to be revised to take into account the GST element hence adding on to the cost of operating a business. As conclude by studies, the compliance cost of SMEs is substantially higher than larger firms. Thus, GST compliance is four times more regressive to SMEs as compared to large firms. Again, representatives of the corporate sector have already expressed fears that corruption and bureaucratic ineptitude could raise the cost of administering the tax, thereby increasing companies’ operating costs. Furthermore, with regards to the threshold limit, survey done by The Associated Chinese Chambers of Commerce & Industry of Malaysia (ACCIM) ,with a small samples of 2000 people, has indicated that a threshold of RM5 million above is the most acceptable level instead of RM500,000. Extra compliance cost has a very high possibility of causing them to have substantial amount of revenue forgone. Even the neighbor country of Malaysia, Singapore, has a threshold limit of SGD$1 million. Shockingly, 80% of the respondents indicated that their computer systems are not ready to cater for the administration of GST. All of the reasons above clearly show that GST compliance is a very big issue to the corporate sectors, especially SMEs. High compliance costs that will be incurred for new software purchasing, staff training and low threshold limit have make them react very negatively towards the proposed GST. Thereby, it takes time for government to allay the fear of the corporate sectors and address the compliance cost issue. Thus, GST might be implemented later rather than sooner. (ii) Individual aspect Public are very reluctant to accept the implementation of GST. Some of them even formed a group representing the public to protest and express their non-approval for the introduction of the proposed GST with the contention of GST will â€Å"feed the rich and starve the poor†. Also, they are worried that those unscrupulous traders might take advantage of the GST to unnecessarily increase prices and pass this down to the final consumer. Actually, government has been spending time creating public awareness about the GST. However, the effort does not seem to be enough that most of the people do not actually realize that the lower income groups are protected as most of the basic necessities are actually zero-rated and tax exempted. Consumers have a choice to a certain extent whether to pay the tax should they decide to consume any of the non-essential goods and services. When it comes to exempting â€Å"basic essentials† from GST, however, there are arguments against list for political popularity. This is because too many exemptions can nullify the purpose of GST as a broad revenue base. Again, the â€Å"bureaucratic culture† in Malaysia further erodes the confidence of public towards GST. To sum up all the reasons above, given political sensitivity of the GST and the difficulty of controlling the reactions of the public and the corporate sector, the government might want to ensure that there is a long gap in between for the introduction of GST even though GST can be beneficial to the country. Besides, the Malaysian government needs time to establish computerization system and trained personnel for the tax transition. However, the budget deficit and depleting natural resources leave the federal government with little choice. Furthermore, the authorities has stressed that SST has reached its threshold, GST is the best option for the tax reform. Thus, given the reasons above and efforts of government create public awareness of GST, it might seen that GST is already in the pipeline and the current deferment was actually to allow the authorities to have more public awareness program and to give the corporate sector more time to get ready for the tax transition. 4. Equity of GST As indicated by government, GST provides equitable treatments as lower income groups are protected by zero-rated and exempted mechanisms. This method has been argued as simplistic as it ignores a number of important facts. First, empirical research indicates that there are significant difference in the pattern of expenditure between the poor and rich. Engel’s law point out that the share of expenditure on food and clothing is very high for the poorest households. According to the estimates of Hossain, VAT can be made less regressive with zero-rating of commodities that are consumed more by the poor households. Zero-rating â€Å"basic-commodities† protecting the poor and also the rich, since they also buy these commodities. In other words, zero-rating is an expensive way of protecting the poor since much of the â€Å"protection† is wasted on the rich. Second, the case for imposing VAT as has long been known a uniform VAT is likely to increase the price of many goods essential to the poor (Ahmad Stern 1987). Research on Bangladesh shows that a uniform VAT that disregards the differences in expenditure spending of the rich and the poor is significantly regressive as the poor suffer 2 to 3.5 percent loss in their income while the rich benefits from such reform. Because the poor may consume a relatively small amount of such products, it is undoubtly true that much of the benefits of such exemptions will go to the non-poor. Third, before the introduction of GST, the price of all commodities in fact has already incorporated an indirect tax component that is the tax charged on inputs for production. Therefore, no commodities will increase in price to the full extent of GST. Moreover, proponents of the tax reform have neglected the presence of a large informal economy in Malaysia. According to Emran and Stiglitz, the dramatic shift in favor of VAT as the main instrument for revenue rising in developing countries which have a large informal sector is misguided both on efficiency and equity grounds. Even a uniform broad-based VAT may be more progressive than more nominally progressive taxes (such as the personal income tax) that in practice burden only a limited group of wage-earners. This can be happen, for instance, informal sector producers that produce a close substitute of the formal GST-liable commodity will get high profit without bearing tax while formal sector producer may get lower profit and bearing tax. Therefore, informal sectors of a Malaysia might distort the equity treatment of GST amongst the corporate sectors. A further consequence is that the tax base of the GST is eroded and either less revenue is available for national expenditure prio rities, or higher rate of GST is required. Thus, the equity of GST still remains a question. The actual impact of a broad-based GST needs to be estimated by econometric model in order to answer the major arguments of broad-based GST. 4. Conclusion GST has been proposed by government to reduce the reliance on direct tax and the petroleum revenue. Also, it was planned to replace current SST. With a broader base for goods and services being subject to GST, the revenue for the government is expected to be higher. However, the implementation GST is being deferred again due to the political sensitivity and the negative reaction of the public. Furthermore, the lacking of infrastructure to effectively collect the taxes, negative responses by the corporate sectors and protests against GST by the public contributes further to the deferment of GST. However, it does not mean GST going to be shelved forever as Deputy Director of Customs, Subromaniam Tholasy, has made a clear statement that the implementation of GST has only been deferred, not cancelled. Also, the officials have been keen to stress that both consumers and businesses are likely to make savings under the GST. Thus, it is obvious that the GST already is in the pipeline. However, many things have to be done for the imposition of GST, thus GST might be implemented later rather than sooner due to the substantial time and cost incurred by the corporate sector and government in the preparation for the transition. Also, equity of GST still remains an issue. In order to make the implementation of GST to be successful, the government should start an extensive education and public awareness drive now to explain how the tax works and its impact on prices. Also, the government should address its major problem which is corruption to regain the confidence of public. Also, they has to take into consideration of the neglected factors such as informal sector and reconsider the equity issue in order to make the implementation of GST to be equitable and efficient.

Various Forms of Love in the First Three Acts of ‘as You Like It’

Explore Shakespeare’s presentation of the various forms of love in the first three acts of ‘As You Like It’ Various forms of love are depicted in Shakespeare’s play ‘As You Like It’ which clearly show the relationships between the key characters in the play as well as illustrating the different aspects of their characteristics. The first three acts introduce the ideas of love and how they differ in the context of different subjects in the play; whether it is a romantic love or a friendship Shakespeare’s use of language expresses the emotions of each character in a way that makes the idea of love central to the play.Chronologically, the family love expressed by Celia and Rosalind is the first form of love that Shakespeare introduces to the play; the character of Charles explains how â€Å"never two ladies loved as they do† when illustrating their relationship and the use of the word â€Å"never† exaggerates the depth and int ensity of their love for one another. The girls are cousins in relation to each other and in Act 1 Scene 2; Celia’s sympathy for Rosalind concerning the banishment of her father portrays the care and concern that comes from the love shared between them.The scene opens with pleading for Rosalind to cheer up: â€Å"I pray thee, Rosalind, sweet my coz, be merry† the familiar and affectionate language used to address Rosalind such as â€Å"sweet my coz† demonstrates how Celia desires for happiness to come to her cousin suggesting that Celia is a compassionate character. It seems that the value of the cousins’ relationship is of great importance to Celia, she is bound to Rosalind and tremendously loyal for she abandons her father’s Court to flee with Rosalind to the Forest of Arden.This would be an unforgivable act during the Elizabethan era and so the audience would notice this as a dangerous and dramatic situation thus adding excitement to the play. I n contrast to this presentation of love which is open and expressive, the relationship between Duke Frederick and his daughter is rather different; due to his high level of authority one can assume that his persona must be strong and intimidating with the intention to maintain order in the Court even with his own daughter.The formality between them as they converse shows the normal conventions during the Elizabethan era of how one should act with a man of great power; this is depicted in Act 1 Scene 3 when Celia addresses her father as â€Å"Dear sovereign† as oppose to something less proper. Even though it is human instinct to love family, due to the reputation of the Duke and the fact that he is a man of high status, the love between them is not portrayed visibly.The central romantic relationship between Orlando and Rosalind illustrates the conventional courtly love that was appreciated in the Elizabethan era; love at first sight bewitched the two characters creating drama for the audience as they reveal their true outlooks on love. It is made apparent that from the moment they met they fell deeply in love, with Orlando unable to speak and Rosalind falsely hearing him call her name. â€Å"What passion hangs these weights upon my tongue? I cannot speak to her, yet she urg’d conference. Orlando is speechless when gazing into the eyes of his subject of adoration and this portrays him as innocent and somewhat naive when it comes to love. He is completely infatuated and love struck, and Shakespeare portrays him as a man with the ‘idealist’ view of love, depicted through his poetry; â€Å"He that sweetest rose shall find, /must find loves prick – and Rosalind. † The imagery of the rose used to describe Rosalind is tender yet cliche; it again contributes to the innocence of Orlando’s character and the idealist fantasy he is living in, insinuating that women are delicate just as flowers are.It is obvious that Rosalind (as Ganymede) enjoys the romantic ideas about herself that Orlando expresses, however she feels that courtly love should be seen as realistic and thus she teaches Orlando about the reality of women; â€Å"would now like him, now loathe him†, it would seem quite comical to the audience that Rosalind is portraying women in such a bad light and Orlando still has his heart set on her. Through this, the character of Rosalind is seen as witty and intelligent, for she is influencing Orlando to the way she hopes he would act.The bond between Adam and Orlando expresses the loyalty between them and the love that has been present since Adam has served the family since the boy was young. Adam is somewhat distraught and offended that Oliver whom he has served referred to him as an â€Å"old dog† and this shows where his true loyalties lie; with Orlando. â€Å"I will follow thee/ To the last gasp with truth and loyalty† the fact and situation that Adam is willing to desert t he home and family he has served for so long illustrates his faithfulness to Orlando and the love shared by them both.Adam thus, is depicted as a devoted and courageous character, for the consequences of fleeing from the family could have been severe for it would have disgraced Oliver. Again, this would have been a thrilling point in the play for the Elizabethan audience. Unrequited love is not an uncommon presentation of love that Shakespeare puts across through an assortment of couples in the play; the most obvious example being Phoebe and Silvius.Silvius is lovelorn and completely obsessed with his object of affection yet this is not reciprocated by Phoebe; she even confesses to Rosalind (as Ganymede) in Act 3 Scene 6 that â€Å"I had rather hear you chide than this man woo. † Given that Phoebe would prefer to be scolded by Rosalind than to listen to Silvius speak so fondly of her highlights the indifference she feels for Silvius. Moreover this portrays her as a spiteful a nd vicious character for she openly expresses her dislike for Silvius in his presence.Shakespeare uses the image of cupid to emphasise the adoration that Silvius feels for Phoebe; â€Å"Then shall you know the wounds invisible/that love’s keen arrow make. † Shakespeare uses the word â€Å"wounds† to highlight the intensity of pain Silvius feels in love. In the Elizabethan era, cupid was not highly regarded for most women married for fortune or other economic reasons; therefore, the idealist view of love is illustrated again in this scene. Nonetheless, the audience would naturally feel sympathy for the hopeless and fruitless character of Silvius.Another take on unrequited love is that of Touchstone and Audrey; Touchstone wants to marry Audrey hastily to fulfil his sexual desires, he does not long for a lifelong marriage with her; â€Å"it will be a good excuse for me hereafter to leave my wife† before entering matrimony with Audrey, Touchstone already plan s to divorce her, this contrasts with the romantic love between Rosalind and Orlando and shows Touchstones immoral characteristics for he favours lust over love.Audrey’s lack of intelligence and the appeal of Touchstone’s courtly manners make her unaware of his intentions. The religious conventions of the Elizabethan era are however expressed through their relationship. â€Å"We must be married or we must live in bawdry†; Touchstone fears being condemned by God if he were to sin through having sexual relations out of wedlock and uses the word â€Å"must† to show his loyalty to faith yet not his loyalty to Audrey.