Effect of Taxation on the Investment Decision in Firms Research Paper

Effect of Taxation on the Investment Decision in Firms - Research Paper Example The government dishes out sops to specific sectors and fulfills its task of generating enough growth in high risk sectors. The investment decision of firms depends upon various factors like the political will and stability, the infrastructure and the tax regime. The taxes levied on corporate investments also have a direct bearing on the profitability of these firms; hence they become a vital factor while taking any investment decisions. This therefore makes tax rates an important instrument with governments who manipulate it to ensure economic growth of a country. This paper examines the effect of taxes on investment decisions of the firms. It explains the various factors that affect firms functioning in the high risk taking sectors and the various instruments available with the government by which they can assist these firms to attain a better economic growth both for the firms and the country. In the end a case study of the steps taken to promote investments in the European Union amplifies the points made in the paper. The profits that a firm earns are directly affected by the rate of taxes that are levied on its produce. This has a bearing on its investment capacity. The poor infrastructure and institutional facilities combined with high tax rates can make any country a poor investment destination for firms. The tax system is an effective tool in the hands of the government to encourage those sectors which require investments of long gestational periods or poorly developed sectors where there is a need of capital investment. By altering the tax rates governments can shift the investments from more lucrative to high risk sectors by giving cuts in corporate tax and accelerated depreciation so as to increase the post tax profitability of the firm. This will lead to long run growth of the business as well as the economy. The effects of the proposed tax cuts like the capital gain tax, import duty exemption or local indirect taxes should be measured in relation to the expenditure change that they can offset. Such reductions in tax rates increase the firm's investment capability. Lower taxes help to reap a higher profit by the firms. The role of the government The government hands out large incentives to firms that are keen to invest in high risk sectors but which are good for the overall growth of the country. These sops can be in the form of tax holidays, import duty exemptions, exemption from custom duties etc. The firm's investment decision is greatly influenced by these tax exemptions. Other major factors that also affect the investments are the political and economic stability of the nation, infrastructure facilities, transport system, roads etc. These factors have an important bearing as they make the environment more conducive for investment, tax rebates are important but cannot be the sole incentive for investment. Especially in the case of MNC and FDI, studies reveal that the investors are mostly influenced by the market, political factors and tax rebates which are being offered. The government attracts foreign investment in targeted high risk

Lab Report On Sensory Threshold Essay Example for Free

Lab Report On Sensory Threshold Essay Lab report on Sensory Threshold In this lab the purpose is to test the sensory threshold of a human body. To say it in terms that are easier to understand, we are testing how accurate certain points are on a body with response to touch. We are using three points on the body, the forearm, palm, and index finger. With these three points we will be testing to see how sensitive each point on the body is by measuring the distance of which we can feel one or two points. The part of the brain that allows us to feel, the somatosensory cortex, is mapped out in relation to which parts of the body it processes its touch. Parts of our bodies have different densities of pressure receptors, the densities of these receptors correlates to the amount of brain tissue devoted to processing the somatosensory information. The face for example has a high densities of pressure therefor the somatosensory cortex has a large amount of area for the face, compared to the leg that doesnt have as much pressure receptors, and therefore uses a small area of the somatosensory cortex. (See illustration Fig. 511) With this information about how touch relates to the somatosensory cortex I expect that the index finger will be the point where we are the most sensitive then the palm followed by the forearm. The index finger should be able to detect the smallest distance between pokers than the palm or the forearm. To test the threshold of the human body we took a divider with two sharp points on the end of it. With the pointer we were able to set it to different measurements. We used measurements from .25 centimeters to 4 centimeters with an increment of .25 centimeters. After me measured the distanced out we taped the individual with the point, set to a certain distance, on either ; the forearm, palm, or index finger. The individual then had to decide wether we poke them with ether one or two points. Every once and a while we would tap the individual with one point so that they wouldnt be able to just guess that we were using two points. To keep everything on track we chose one side to do the testing on, and varied the distance of the pointer throughout the experiment and also the location of the tap. After conducting this experiment we compiled all of the data from every PSY  201 lab class and averaged the results together to give us a larger testing group. With the data we took the average of the percent correct for each distance for each position on the body. (see fig 1.1 From the data we noticed that the index finger had the greatest sensitivity with 67% of the answers were correct at .25 centimeters. The forearm seemed to be the next sensitive at .25 centimeters with 22% answering correct. The palm seemed to be the least sensitive at the smallest distance, .25 centimeters, with only 18% getting it correct. In the smallest distance there seems to be some what of a deviation from what the rest of the data states, because in the rest of the data the palm seems to be more sensitive with the percents being higher with correct answers, so it seems that the palm is more sensitive than the forearm. As the distance of the pointers increased so did the percent of correct answers, with a larger pint it seems as though it is easier to distinguish between on and two points. The index finger started to reach 100% correct at the distance of 1.75 centimeters, compared to the palm obtaining 100% correctness at 2.5 centimeters and the highest that the forearm ever got was 78% correct at 4 centimeters. This data seems to show the relation to he area of the brain tissue used in the somatosensory cortex does relate to the sensitivity of a particular area. The finger has the largest area then the palm has the second most area followed by the forearm with the least area amount. This experiment happened as I thought it would with the finger being able to detect the smallest distance followed by the palm and then the forearm. The index finger data shows that it was able to detect a tap from two points at a distance of .25 centimeters apart 67% of the time that is a very good strong average proving that it is the most sensitive of the three. In the .25 distance for the palm the average was only 18% correct, yet when tested with a poker with a distance of .5 centimeters the average percent correct jumped up to 40%. It seem as tough there was an error at this distance for the palm perhaps both pointers didnt hit or even the tester might not of taped them good enough. This large of a jump deviates to much compared to the next increment to be correct. The rest of the percents seem to rise a little as the size goes up by around 2% to 18% seeming like they are a  normal jump. Just as I predicted the forearm is the least sensitive of the three, it never reached 100% at any distance and the numbers didnt get very high relaying that it is the least sensitive. In my graphs you will notice a trend, that as the distance of the pokers increases so does the percent correct.(fig 1.2-1.4) This is because by increasing the distance between the pokers your touching the same pressure receptors and so they translate easier wether it was one or two. Also the percents were the highest for the Index finger followed by the palm and then the forearm and the greater sensitivity relates back to the area used in the somatosensory cortex. Perhaps to better test the points on the body we could use a smaller distance an see how small of a distance the index finger can notice this would give us a better idea how sensitive the fingers are. This data compile d from our experiment helps to support the idea that the more sensitive parts of our body use more brain tissue in the somatosensory cortex.

The Functions Of Netbios Computer Science Essay

The Functions Of Netbios Computer Science Essay NetBIOS was developed by IBM and sytek as an API for client software to access LAN resources anda also for accessing networking services. Netbios has extended its services to use netbios interface to operate on IBM token ring architecture. Netbios(network basic input/output system) is a program which allows communication between applications of different computer to communicate with in a LAN . netbios allow applications to talk on network and isolate program of hardware dependencies. In recent Microsoft windows operating systems NetBIOS is included as a part of NETBIOS extended user interface(NetBEUI) and it is also used in Ethernet and token ring. NetBIOS frees the application from understanding the details of network including error recovery and request is provided in the form of a Network control block (NCB) specifies a message location and the name of a destination. NetBIOS provides services for session and transport services in the OSI model with out any data format . the standard format is provided by NetBUI. Netbios provides two communication modes session and the datagram among which session mode provides conversation between computers which provides error detection and error recovery. NetBIOS provides an API(application program interface) for software developers which includes network related functions and commands which can be incorporated into software programs. For example, a programmer can use a prewritten NetBIOS function to enable a software program to access other devices on a network. This is much easier than writing the networking code from scratch. The communication in NetBIOS is carried out using a format called network control blocks . the allocation of these blocks is based on the users program and is reserved for input and output respectively. Netbios supports connection oriented (TCP) and connectionless(UDP) communication and also broadcaste and multicasting services like naming, session and datagram FUNCTIONS of NETBIOS Netbios allows applications to talk to each other using protocols like TCP/IP which supports netbios.netbios is a session/transport layer protocol which can be seen as netbeui and netbt . the main function sof NetBIOS are Starting and stopping sessions Name registration Session layer data transfer(reliable) Datagram data transfer (un reliable) Protocol driver and network adapter management functions General or NETBIOS status This service helps in gathering the information about aparticular network name and terminate a trace at local or a remote system. NETBIOS name services NetBIOS name table (NBT) service processes can be used with active directories components, domains and workgroups. The system details can be enumerated by querying the name service. Add, add group, delete and find, the naming services provide the capability to install a LAN adapter card can be done using netbios name services. NETBIOS Session Services Session services provides authentication across workgroups and provides access to resources like files and printers. Once the authentication is done session services provide reliable data transfer by establishing sessions between names over which data can be transmitted. Messages that are send are acknowledge by the receiving station, if an expected acknowledgement is not received the sender retransmit the message NETBIOS Datagram services The datagram services are used to define the way in which a host encapsulates information to netbios header , so that when a request occurs the information from the header is extracted and stores it in the cache. Datagram services allows sending messages one by one, broadcast without requiring a connection. The messages can be send to different networks by knoeing individual names or group names. http://www.fvsolutions.com/Support/index3.htm 2. How can NetBIOS be used to enumerate a Domain, a Host NetBIOS Enumeration Utility (NBTEnum) is a utility for Windows that can be used to enumerate NetBIOS information from one host or a range of hosts. The enumerated information includes the network transports, NetBIOS name, account lockout threshold, logged on users, local groups and users, global groups and users, and shares. If run under the context of a valid user account additional information is enumerated including operating system information, services, installed programs, Auto Admin Logon information and encrypted WinVNC/RealVNC passwords. This utility will also perform password checking with the use of a dictionary file. Runs on Windows NT 4.0/2000/XP/2003. PERL source included. Examples : * nbtenum -q 192.168.1.1 Enumerates NetBIOS information on host 192.168.1.1 as the null user. * nbtenum -q 192.168.1.1 johndoe Enumerates NetBIOS information on host 192.168.1.1 as user johndoe with a blank password. * nbtenum -a iprange.txt Enumerates NetBIOS information on all hosts specified in the iprange.txt input file as the null user and checks each user account for blank passwords and passwords the same as the username in lower case. * nbtenum -s iprange.txt dict.txt Enumerates NetBIOS information on all hosts specified in the iprange.txt input file as the null user and checks each user account for blank passwords and passwords the same as the username in lower case and all passwords specified in dict.txt if the account lockout threshold is 0. http://www.secguru.com/link/nbtenum_netbios_enumeration_utility 3. What vulnerabilities are associated with netbios and how they can be exploited? The following are the some of the vulneabilities of the netbios and their exploitations Windows NetBIOS Name Conflicts vulnerability The Microsoft Windows implementation of NetBIOS allows an unsolicited UDP datagram to remotely deny access to services offered by registered NetBIOS names. An attacker can remotely shut down all Domain Logins, the ability to access SMB shares, and NetBIOS name resolution services. Vulnerable systems: Microsoft Windows 95 Microsoft Windows 98 Microsoft Windows NT Microsoft Windows 2000 NetBIOS Name Conflicts, defined in RFC 1001 (15.1.3.5), occur when a unique NetBIOS name has been registered by more than one node. Under normal circumstances, name conflicts are detected during the NetBIOS name discovery process. In other words, a NetBIOS name should only be marked in conflict when an end node is actively resolving a NetBIOS name. The delivery of an unsolicited NetBIOS Conflict datagram to any Microsoft Windows operating system will place a registered NetBIOS name into a conflicted state. Conflicted NetBIOS names are effectively shut down since they cannot respond to name discovery requests or be used for session establishment, sending, or receiving NetBIOS datagrams. The security implications of conflicting a NetBIOS name depend upon the NetBIOS name affected. If the NetBIOS names associated with the Computer Browser service are conflicted, utilities such as Network Neighborhood may become unusable. If the Messenger Service is affected, the net send command equivalents are unusable. If NetLogon is conflicted, Domain logons can not be authenticated by the affected server, thus allowing an attacker to systematically shutdown the NetLogon service on all domain controllers in order to deny domain services. Finally, conflicting the Server and Workstation Services will stop access to shared resources and many fundamental NetBIOS services such as NetBIOS name resolution. Microsoft Windows 9x NETBIOS password verification vulnerability. A vulnerability exists in the password verification scheme utilized by Microsoft Windows 9x NETBIOS protocol implementation. This vulnerability will allow any user to access the Windows 9x file shared service with password protection. Potential attackers dont have to know the share password. Vulnerable systems: Microsoft Windows 95 Microsoft Windows 98 Microsoft Windows 98 Second Edition Immune systems: Windows NT 4.0 Windows 2000 Anyone can set a password to protect Microsoft Windows 9x systems shared resources. But a vulnerability in the password verification scheme can be used to bypass this protection. To verify the password, the length of the password depends on the length of the data sent from client to server. That is, if a client sets the length of password to a 1 byte and sends the packet to server, the server will only compare the first byte of the shared password, and if there is a match, the authentication will be complete (the user will be granted access). So, all an attacker need to do is to guess and try the first byte of password in the victim. Windows 9x remote management system is also affected since it adopts the same share password authentication method. Exploit: Here is one simple example to demonstrate this bug. Get samba source package and modify source/client/client.c like this: samba-2.0.6.orig/source/client/client.c Thu Nov 11 10:35:59 1999 +++ samba-2.0.6/source/client/client.c Mon Sep 18 21:20:29 2000 @@ -1961,12 +1961,22 @@ struct cli_state *do_connect(char *serve DEBUG(4,( session setup okn)); +/* if (!cli_send_tconX(c, share, , password, strlen(password)+1)) { DEBUG(0,(tree connect failed: %sn, cli_errstr(c))); cli_shutdown(c); return NULL; } +*/ + + password[0] = 0; + c->sec_mode = 0; + do{ + + password[0]+=1; + + }while(!cli_send_tconX(c, share, , password, 1)); Flaw in NetBIOS Could Lead to Information Disclosure Network basic input/output system (NetBIOS) is an application-programming interface (API) that can be used by programs on a local area network (LAN). NetBIOS provides programs with a uniform set of commands for requesting the lower-level services required to manage names, conduct sessions, and send datagrams between nodes on a network.   This vulnerability involves one of the NetBT (NetBIOS over TCP) services, namely, the NetBIOS Name Service (NBNS). NBNS is analogous to DNS in the TCP/IP world and it provides a way to find a systems IP address given its NetBIOS name, or vice versa.   Under certain conditions, the response to a NetBT Name Service query may, in addition to the typical reply, contain random data from the target systems memory. This data could, for example, be a segment of HTML if the user on the target system was using an Internet browser, or it could contain other types of data that exist in memory at the time that the target system responds to the NetBT Name Service query.   An attacker could seek to exploit this vulnerability by sending a NetBT Name Service query to the target system and then examine the response to see if it included any random data from that systems memory.   If best security practices have been followed and port 137 UDP has been blocked at the firewall, Internet based attacks would not be possible. To exploit this vulnerability, an attacker would have to be able to send a specially-crafted NetBT request to port 137 on the target system and then examine the response to see whether any random data from that systems memory is included. In intranet environments, these ports are usually accessible, but systems that are connected to the Internet usually have these ports blocked by a firewall.   How could an attacker exploit this vulnerability?   An attacker could seek to exploit this vulnerability by sending NetBT Name Service queries to a target system and then examining the responses for arbitrary data from the target systems memory.   NetBIOS Name Server Protocol Spoofing (Patch available) Microsoft has released a patch that eliminates a security vulnerability in the NetBIOS protocol implemented in Microsoft Windows systems. This can be exploited to cause a denial of service attack. Affected Software Versions:    Microsoft Windows NT 4.0 Workstation    Microsoft Windows NT 4.0 Server    Microsoft Windows NT 4.0 Server, Enterprise Edition    Microsoft Windows NT 4.0 Server, Terminal Server Edition    Microsoft Windows 2000 The NetBIOS Name Server (NBNS) protocol, part of the NetBIOS over TCP/IP (NBT) family of protocols, is implemented in Windows systems as the Windows Internet Name Service (WINS). By design, NBNS allows network peers to assist in managing name conflicts. Also by design, it is an unauthenticated protocol and therefore subject to spoofing. A malicious user could misuse the Name Conflict and Name Release mechanisms to cause another machine to conclude that its name was in conflict. Depending on the scenario, the machine would as a result either be unable to register a name on the network, or would relinquish a name it already had registered. The result in either case would be the same the machine would not respond requests sent to the conflicted name anymore. If normal security practices have been followed, and port 137 UDP has been blocked at the firewall, external attacks would not be possible. A patch is available that changes the behavior of Windows systems in order to give administrators additional flexibility in managing their networks. The patch allows administrators to configure a machine to only accept a name conflict datagram in direct response to a name registration attempt, and to configure machines to reject all name release datagrams. This will reduce but not eliminate the threat of spoofing. Customers needing additional protection may wish to consider using IPSec in Windows 2000 to authenticate all sessions on ports 137-139. Patch Availability:    Windows 2000:   Ã‚  Ã‚  http://www.microsoft.com/Downloads/Release.asp?ReleaseID=23370    Windows NT 4.0 Workstation, Server, and Server, Enterprise   Ã‚  Ã‚  Edition:Patch to be released shortly.    Windows NT 4.0 Server, Terminal Server Edition: Patch to be   Ã‚  Ã‚  released shortly. 4. How can the security problems associated with netbios be mitigated? Defending against external NetBIOS connections If NetBIOS has to be allowed, the first step is to ensure that only a very small number of devices are accessible.   As youll see, leaving your network open to external NetBIOS traffic significantly increases the complexity of system hardening.   Complexity is the enemy of system assurance. Next, ensure that the exposed systems are hardened by, Disabling the systems ability to support null sessions Defining very strong passwords for the local administrator accounts Defining very strong passwords for shares, assuming you absolutely have to have shares on exposed systems Keeping the Guest account disabled Under no circumstances allowing access to the root of a hard drive via a share Under no circumstances sharing the Windows or WinNT directories or any directory located beneath them Crossing your fingers Mitigating Factors Any information disclosure would be completely random in nature. By default, Internet Connection Firewall (ICF) blocks those ports. ICF is available with Windows XP and Windows Server 2003. To exploit this vulnerability, an attacker must be able to send a specially crafted NetBT request to port 137 on the destination computer and then examine the response to see whether any random data from that computers memory is included. For intranet environments, these ports are typically accessible, but for Internet-connected computers, these ports are typically blocked by a firewall Some of the ways in which the intruder can be prevented from attacking the target system are Limit the network hosts that can access the service. Limit the user who accesses the service. Configure service which allows only authenticated connections. Limit the degree of access that would permit a user to change configuration of networks. links http://www.securiteam.com/windowsntfocus/5WP011F2AA.html http://www.securiteam.com/windowsntfocus/5MP02202KW.html http://www.securiteam.com/windowsntfocus/5DP03202AA.html http://www.secguru.com/link/nbtenum_netbios_enumeration_utility http://www.securityzero.com/uploaded_files/vulnerabilities_report.pdf http://www.securiteam.com/exploits/5JP0R0K4AW.html http://www.windowsitpro.com/article/netbios/information-disclosure-vulnerability-in-microsoft-netbios.aspx http://www.informit.com/articles/article.aspx?p=130690seqNum=11 http://www.microsoft.com/technet/security/Bulletin/MS03-034.mspx http://marc.info/?l=bugtraqm=96480599904188w=2 http://descriptions.securescout.com/tc/14002 http://www.securityspace.com/smysecure/viewreport.html?repid=3style=k4 http://blogs.techrepublic.com.com/security/?p=196

Crossover Fashion Essay -- essays research papers

Men’s Fashion for Women and Vice Versa Civilizations as ancient as Jericho and as widespread as the Roman Empire have used clothing and jewelry as a form of nonverbal communication to indicate specific occupation, rank, gender, class, wealth, and group affiliation. These same material goods are used today for similar modes of communication. While some modern societies like the Taliban in Afghanistan make such distinctions with utmost conformity (the Taliban of Afghanistan) others like America have proven to be more dynamic. This dynamic nature can be seen in the emergence of crossover fashion within the last 80 years which has correlated with the changing role and social status of women in society. The effect of the gradual increase of power for women during the Industrial Revolution could be seen in the increase of crossover fashion. As a result, crossover fashion is dominate and socially acceptable in today’s society. From the 1700’s through the Industrial Revolution, regulating fashion was deemed as a way of preserving social and gender distinctions that were firmly established in the predominantly patriarchal society. During the 1850’s, the Victorian Era, there were strict guidelines on how people could behave and dress, and behaviors that they had to conform to their everyday lives. The rules were so strict that there were codes for how certain inanimate objects should be displayed; for example, table covers had to be long enough to cover the table’s legs because soci...

Evaluate the case for cutting public expenditure rather Essay

A fiscal deficit is when a government’s total expenditures exceed the tax revenues that it generates. A budget deficit can be cut by either reducing public expenditure or raising taxes. In this essay, I am going to analyse the benefits and costs of increasing tax rates to reduce fiscal deficits instead of cutting government expenditure. First of all, if the government decides to cut current public expenditure, it will lead to a reduced quantity and quality of public goods and service. For example, closing NHS direct call centres down which results in lower living standard. Moreover as the spending in sectors such as healthcare and education is cut, these services may need to redundant staff to stay within their new budgets. For instance if the NHS’s budget is cut they will lay-off additional staff. Those public sector workers may find it difficult to find a new job in private sector if they are not competitive enough to compete with other people in the labour market, leading to higher unemployment conflicting with the government macroeconomic objective of low unemployment rate. Also higher unemployment will mean less income tax revenue, lower VAT receipts, higher welfare payments, as well as lower standards of living. If the government is to cut capital expenditure this is the type of expenditure that expands LRAS. It might not cause serious problems in short run, however in long run less spending on for example education and healthcare will result in a less educated and skilled workforce and a less healthy workforce. The negative effects of inadequate skilled human capital in the long run include lower productivity which makes the economy less competitive internationally compared with for example Germany. It in turn leads to deterioration on balance of payment, economic stagnant growth and inflationary pressure as labour costs increase. Thirdly, government spending is an injection into the circular flow of income. A decrease in the government spending will incur negative wealth effect and therefore lead to weaker economic growth. In addition, the  government spending is one of the components of aggregate demand, consequently, lower GDP. In a demand-deficient recession, consumption and investment tend to decrease due to lower income and revenue, the (X-M) component tends to level off or worsen in short run, which makes government spending an essential device to stimulate the economy. Therefore a decrease in the government spending will cause an even deeper recession and a larger budget deficit. Last but not least, a decrease in government spending could mean worse income distribution compared with increasing progressive tax. This is because transfer payment forms almost a third of the governments budgets and so by cutting expenditure it is very likely that it will also be cut making the poor poorer and widening the gap. On the other hand, taxes could be increased progressively by for example increasing marginal income taxes so that the people with high income pay more than the poor narrowing the gap between. However, there are also some drawbacks associated with raising taxes. Tax is a form of leakage from the circular flow of income leading to negative multiplier effect. If the government increases income tax rates, it might create disincentives to work. It is because when income tax increases, the opportunity cost for leisure time decreases; and people will have to work longer hours to earn the same disposable income. Some people may therefore prefer claiming Jobseekers’ Allowance instead of working. If the corporation tax is to be increased, there will be disincentive for firms to locate in the UK, leading to less investment and corporation tax revenues. Additionally, an increase in the National Insurance may discourage firms taking more employers as the NI is paid per employee. Secondly, if the government raises higher income by increasing indirect taxes for example VAT, it may also have problems. It shifts the SRAS curve to the left as the cost of production increases. And it may therefore push up the price level and reduce the level of output. Moreover, indirect taxes are regressive taxes, which impose a greater burden relative to the incomes on the poor than on the rich. Thirdly, as the public sector is basically non-profit, their allocation of resources believed to be less efficient than the profit-making private sector firms. Therefore reducing public expenditure may lead to greater efficiency and productivity by for example removing unnecessary layer of management hence more effective communication and better service provided by the public sector. Last but not least, the choices between the two possible ways and their effects depend on the macroeconomic situation- for example the unemployment rate and the size of the public sector. If the size of the public sector is small, the adjustment on government spending might not be very large and the effect on budget deficit wouldn’t be significant. If the unemployment rate is high, for example 26% general rate and 50% youth rate in Spain, making it very hard to raise taxes. Apparently, both reducing government spending and increasing tax rates will lead to a lower AD, but they will have different other effects. Therefore the choice between this two may depend on macroeconomic situation and what the government is focusing on achieving. VICKKIE

Responsibilities of a paediatric first aider Essay

Maintain your own safety Contact the emergency services Give accurate and useful information to the emergency services Support the casualty physically and emotionally Appreciate your own limitations Know when to intervene and when to wait for more specialist help to arrive. PEFAP 001 1.2: Describe how to minimise the risk of infection to self and others Wash your hands with soap and water before and immediately after giving first aid. If gloves are available for use in first aid situations, you should also wash your hands thoroughly before putting the gloves on and after disposing of them.(Plastic bags can be used when gloves are unavailable.) Avoid contact with body fluids when possible. Do not touch objects that may be soiled with blood or other body fluids. Be careful not to prick yourself with broken glass or any sharp objects found on or near the injured person. Prevent injuries when using, handling, cleaning or disposing of sharp instruments or devices. Cover cuts or other skin-breaks with dry and clean dressings. Chronic skin conditions may cause open sores on hands. People with these conditions should avoid direct contact with any injured person who is bleeding or has open wounds. PEFAP 001 1.3: Describe suitable first aid equipment, including personal protection and how it is used appropriately. (Print off your PPE report) All first aid boxes should have a white cross on a green background. Guidelines published by the National Association of Child Minders, NCMA, as well as Ofsted and experienced paediatric first aid trainers, recommend that the first aid box in a child care setting should contain the items listed include: 1 first aid guidance leaflet 1 large sterile wound dressing 1 pair disposable gloves 10 individually wrapped wipes 2 sterile eye pads 1 pair of scissors 1 packet hypoallergenic plasters – in assorted sizes 3 medium sterile wound dressings 2 triangular bandages 5 finger bob bandages (no applicator needed) 4 safety pins It is recommended that you do not keep tablets and medicines in the first aid box. PEFAP 001 1.4: Describe what information needs to be included in an accident report/incident record and how to record it. Details of all reportable incidents, injuries, diseases and dangerous occurrences must be recorded, including: The date when the report is made The method of reporting The date, time and place of the event Personal details of those involved A brief description of the nature of the event or disease. Records can be kept in any form but must conform to data protection requirements . PEFAP 001 1.5: Define an infant and or a child for the purpose of first aid treatment. Paediatric first aid focuses on infants and children. An infant is defined as being from birth to the age of one year and a child is defined as one year of age to the onset of puberty. Children are however different sizes and a small child over the age of one may be treated as an infant. Similarly puberty can be difficult to recognise, so treat the child according to the age that you think they are, larger children should be treated with adult techniques. PEFAP 001 3.2: Describe how to continually assess and monitor an infant and a child whilst in your care. Remember your ABC and continue to monitor the infant or child in your care until you can hand over to a doctor or paramedic. A is for AIRWAY : check that the airway remains open. Always monitor a child while in recovery position. B is for BREATHING: Check that breathing is normal and regular. C is for CIRCULATION: check the pulse (if you are trained and experienced) but ensure you take no more than ten seconds to do this: (a) In a child over one  year : feel for the carotid pulse in the neck by placing your fingers in the groove between the Adam’s apple and the large muscle running from the side of the neck . (b) In an infant: feel for the brachial pulse on the inner aspect of the upper arm by lightly pressing your fingers towards the bone on the inside of the upper arm and hole them there for five seconds. PEFAP 001 4.1: Identify when to administer CPR to an unresponsive infant and a child who is not breathing normally. CPR should only be carried out when an infant or child is unresponsive and not breathing normally. If the infant or child has any signs of normal breathing, or coughing, or movement, do not begin to do chest compressions. Doing so may cause the heart to stop beating. PEFAP 001 4.3: Describe how to deal with an infant and a child who is experiencing a seizure. Witnessing a child having an epileptic seizure is a very unpleasant experience, particularly the first one. However, some young children experience what is termed a Febrile Seizure which is brought on when the child has a high temperature or infection. Recognition Stiffening of child’s body Twitching of arms and legs Loss of consciousness May wet or soil themselves May vomit or foam at the mouth Usually lasts for less than five minutes May be sleepy for up to an hour afterwards Treatment Protect them with cushioning or padding- do not hold them down. Cool them down by removing some clothing. When the seizures stop, place the child in the recovery position and monitor signs of life. If they become unresponsive or the seizure lasts for more than 5 minutes then you must call 999/112 for an ambulance. PEFAP 001 5.1: Differentiate between a mild and a severe airway obstruction. A mild airway is usually a partial obstruction, it means the entire airway is not closed off, so air is able to pass by the obstruction,  and the victim can respond and cough forcefully , or may wheeze between coughs. In a serer airway obstruction, the airway is completely blocked off and the victim cannot breathe because air cannot pass by the object. PEFAP 001 5.3: Describe the procedure to be followed after administering the treatment for choking. The child may experience difficulties after having treatment for choking-for example, a persistent cough or difficulties with swallowing or breathing. It is important to monitor and assess the child’s condition and to seek medical help if the problem persists. PEFAP 001 6.1: Describe common types of wounds. A cut (incision): This can be caused from a sharp edge, such as a tin can ,that can lead to a lot of bleeding. A torn wound (laceration): is a jagged wound that can be caused by a broken toy, a fall or collision. Graze or abrasion: cause by friction or scraping, generally happens when children fall. Bruises or contusion: is bleeding underneath the skin. The blood collects and results in a black/blue mark. Children often have bruises on their skin, chin and head from knocking themselves or falling. Soft tissue bruises should be investigated if you have a concern about them. Puncture wound: cause by the body being pierced by an object, for example , a child falling whilst carrying a pair of scissors. Velocity wound: cause by an item travelling at high speed such as a bullet from a gun. PEFAP 001 6.4: Describe how to administer first aid for minor injuries. With minor bleeding from cuts and abrasions the emphasis is on keeping the wound clean and to control any blood loss. Wear disposable gloves. Examine the injury for any embedded foreign objects. Clean the wound under fresh running water. Sit the casualty down. If they feel weak and unsteady, position them on the floor. Clean the skin around the wound with wet sterile gauze or sterile non-alcoholic wipes and carefully remove any grit or dirt. Do not remove any embedded object. Elevate the injury to control any blood loss. Dry the wound with sterile gauze and apply a plaster or sterile dressing. Advise the parent or guardian of the child or infant to seek medical attention if necessary. PEFAP 001 7.1: Describe how to recognise and manage an infant and a child who is suffering from shock. After an initial adrenaline rush, the body withdraws blood from the skin in order to maintain the vital organs – and the oxygen supply to the brain drops. The infant or child will have: Pale, cold, clammy skin that is oftern grey-blue in colour, especially around the lips A rapid pulse, becoming weaker Shallow, fast breathing. In an infant The anterior fontanelle is drawn in (depressed). In an infant or a child may show: Unusual restlessness, yawning and gasping for air Thirst Loss of consciousness The treatment is the same for an infant and a child. If possible, ask someone to call an ambulance while you stay with the child . Lay the child down, keeping her head low to improve the blood supply to the brain. Treat any obvious cause, such as severe bleeding. Raise the child’s leg and support them with pillows or on a cushion on a pile of books. Loosen any tight clothing at the neck, chest and waist to help with the child/s breathing. For an infant: hold the infant on your lap while you loosen her clothing and offer comfort and reassurance. Cover the child with a blanket or coat to keep her warm. Never use a hot-water bottle or any other direct source of heat. Reassure the child: keep talking to her and monitoring her condition while you wait for the ambulance. If the infant or child loses consciousness, open her airway, check her breathing and be prepared to give rescue breaths. Do not give the child anything to eat or drink: if she complains of thirst, just moisten her lips with water. PEFAP 001 7.2: Describe how to recognise and manage an infant and a child who is suffering from anaphylactic shock. During an anaphylactic reaction, chemicals are released into the blood that widen (dilate) blood vessels and  cause blood pressure to fall. Air passages then narrow (constrict), resulting in breathing difficulties. In addition, the tongue and throat can swell, obstructing the airway. An infant or child with anaphylactic shock will need urgent medical help as this can be fatal. The following signs and symptoms may come all at once and the child may rapidly lose consciousness: High-pitched wheezing sound Blotchy, itchy, raised rash Swollen eyelids, lips and tongue Difficulty speaking, then breathing Abdominal pain, vomiting and diarrhoea If you suspect an infant or child is suffering from anaphylactic shock, follow the steps below: Call an ambulance. If the child has had a reaction previously, she will have medication to take in case of more attacks. This should be given as soon as the attack starts, following the instructions closely. Help the child into a comfortable sitting position to relieve any breathing problems and loosen any tight clothing at her neck and waist. Comfort and reassure her while you wait for the ambulance. If the child loses consciousness, open her airway, check her breathing and be prepared to stat rescue breaths. PEFAP 001 6.2: Describe the types and severity of bleeding and the affect it has on an infant and a child. Even tiny a mounts of blood can seem like a lot to a child. Any bleeding may frighten children because they are too young to realise that the blood loss will stop when clotting occurs. When a child loses a large amount of blood, he or she may suffer shock or even become unconscious. Platelets and proteins come into contact with the injured site and plug the wound. This process begins within ten minutes if the loss of blood is brought under control. There are different types of bleeding: Bleeding from arteries : This will pump blood from the wound in time with the heartbeat and is bright re in colour. If the bleeding from a major artery will lead to shock, unresponsiveness and death within minutes. Bleeding from veins: The bold will gush from the wound or pool at the site of the wound. This will depend on the size of the vein that has been damaged. The blood will be dark red in colour due to the oxygen being depleted. Bleeding from  capillaries: Oozing at the site as with an abrasion or maybe internally from a bruising to muscle tissue and internal organs. PEFAP 001 6.3: Demonstrate the safe and effective management for the control of minor and major external bleeding. With minor bleeding from cuts and abrasions the emphasis is on keeping the wound clean and to control any blood loss. Wear disposable gloves Examine the injury for any embedded foreign objects Clean the injured area with cold water, using cotton wool or gauze Do not attempt to pick out pieces of gravel or grit from a graze. Just clean gently and cover with a light dressing if necessary Sit the child down if they feel weak and unsteady, position them on the floor. Elevate the injury to control any bold loss Record the injury and treatment in the Accident Report Book and make sure that the parents/carers of the child are in formed. When a child is bleeding severely, your main aim is to stem the flow of blood. With severe wounds and bleeding the emphasis is on controlling blood loss and treating for shock. Wear disposable gloves Sit or lay the child down on the floor to help prevent shock Examine the injury to establish the extent of the wound and to check for any foreign embedded objects Try to stop the bleeding: Apply direct pressure to the wound: use a dressing or a non-fluffy material, such as a clean tea towel Elevate the affected part if possible: if the wound is on an arm or leg, raise the injured limb above the level of the heart Apply a dressing: if the blood soaks through, do not remove the dressing, apply another on top and so on Support the injured part and treat the child for shock. Keep them warm and do not let them have anything to eat or drink Call 999/112 for an ambulance and monitor the child’s condition Contact the child’s parents or carers If the child loses consciousness, follow the ABC procedure for resuscitation Always record the incident and the treatment given in the Accident Report  Book. Always wear disposable gloves if in an early years setting, to prevent cross-infection.

Free Essays on War Is War

War is War Although Ernest Hemingway’s â€Å"Solider’s Home† (1925), Wilfred Owen’s â€Å"Dulce et Decorun Est† (1920), Randall Jarrell’s â€Å"The Death of the Ball Turret Gunner† (1945), and Alfred, Lord Tennyson’s â€Å"The Charge of the Light Brigade† (1855) were written approximately one hundred years apart, represent different literary genres, and portray various circumstances, these writings depict realities about the trials and tribulations of war. Through conflict, imagery, symbolism, and theme, each author uses similar devices of sense and sound to present a strong case of the brutality of war. Despite different opinions about the sacrifice of death, different wars resulting from various political agendas and the different background of the writers, war is in and of itself the entity linking these literary works. In each of the selections, the conflict of reality and illusion is apparent. This internal struggle serves to express the harsh conditions of war with their physical and mental impact on the lives of soldiers during and after battle. In â€Å"The Death of the Ball Turret Gunner†, Jarrell portrays the gunner as having a dreamy state of the mind (line 4). While reading the poem it is difficult at times to determine what is really taking place and what the gunner is feeling. â€Å"Everything in war [†¦] is reversed: up is down, one ascends to die, life is merely a dream of earth, awakening or realization is a nightmare, for truth is horrible, [†¦] But more importantly man becomes part of the paradox (Dawson 31.4)†. Similarly, in Owen’s â€Å"Dulce et Decorum Est†, soldiers of World War I â€Å"drunk with fatigue (2.3) â€Å"marched asleep (2.1).† Readers can Earle 2 imagine the deteriorating mental and physical condition of the men â€Å"Lying in the bottom of the trenches trying desperately to hold on to their sanity and courage (Sharpe),† â€Å"many had lost all feeling of reality (Sharpe).† Thi... Free Essays on War Is War Free Essays on War Is War War is War Although Ernest Hemingway’s â€Å"Solider’s Home† (1925), Wilfred Owen’s â€Å"Dulce et Decorun Est† (1920), Randall Jarrell’s â€Å"The Death of the Ball Turret Gunner† (1945), and Alfred, Lord Tennyson’s â€Å"The Charge of the Light Brigade† (1855) were written approximately one hundred years apart, represent different literary genres, and portray various circumstances, these writings depict realities about the trials and tribulations of war. Through conflict, imagery, symbolism, and theme, each author uses similar devices of sense and sound to present a strong case of the brutality of war. Despite different opinions about the sacrifice of death, different wars resulting from various political agendas and the different background of the writers, war is in and of itself the entity linking these literary works. In each of the selections, the conflict of reality and illusion is apparent. This internal struggle serves to express the harsh conditions of war with their physical and mental impact on the lives of soldiers during and after battle. In â€Å"The Death of the Ball Turret Gunner†, Jarrell portrays the gunner as having a dreamy state of the mind (line 4). While reading the poem it is difficult at times to determine what is really taking place and what the gunner is feeling. â€Å"Everything in war [†¦] is reversed: up is down, one ascends to die, life is merely a dream of earth, awakening or realization is a nightmare, for truth is horrible, [†¦] But more importantly man becomes part of the paradox (Dawson 31.4)†. Similarly, in Owen’s â€Å"Dulce et Decorum Est†, soldiers of World War I â€Å"drunk with fatigue (2.3) â€Å"marched asleep (2.1).† Readers can Earle 2 imagine the deteriorating mental and physical condition of the men â€Å"Lying in the bottom of the trenches trying desperately to hold on to their sanity and courage (Sharpe),† â€Å"many had lost all feeling of reality (Sharpe).† Thi...