DBQ Essay Sample

DBQ Essay SampleThe DBQ Essay Sample does a great job of teaching students about the Essay's world expansion and new responsibilities. The essay will also help students determine their own unique writing style. There are so many different topics that can be covered in a world expansion essay, it would be a good idea to allow the student to express their individual personality.The world expansion essay will teach students about themselves. It is a good idea to include some of the following elements in the essay. After all, your world expansion essay should be unique. Just as the DBQ Essay Sample allows you to be unique and allow your students to be unique, you must allow your students to be unique as well.Make sure to use proper adjectives in your writing. We are not going to tell anyone how to do their writing. That is their job. However, if you are writing in this category, it is important to be precise and descriptive when describing yourself or the company you represent.Remember t hat the DBQ Essay Sample should also include information on world expansion and new responsibilities. This is your opportunity to help out other employees. It is also your opportunity to be a leader and lead your team.Students must write about their actions, opinions, and experiences. They must provide a clear example of their own experience. Do not exaggerate or tell tall tales. Ask yourself, 'Why am I being asked to write about this?' Is it to help someone?The DBQ Essay Sample provides the proper guidelines to show the world expansion and new responsibilities. Write about your personal opinions and ideas. Do not include anything that would turn off an employer. Be honest and provide accurate examples of how you have used your skills.Remember to be specific and take note of all of the issues you are addressing. It is important to communicate the idea clearly and accurately. Take your time in preparing for your world expansion essay. It is a great opportunity to help others and expr ess your individuality.The DBQ Essay Sample is a great tool for introducing students to the world of the DBQ Essay. It teaches students how to use their talents and abilities in a job application.

Aspirin Essay Example

Aspirin Essay In this aspirin course work I will be investigating different types of aspirin and making aspirin. I will be looking at all the process taken to make aspirin and all the ingredients in aspirin.I Will be:Extracting some salicylic acid (2-hyroxy benzoic acid) from willow twigs or bark.OCOHOH2- hydroxy benzoic acid structureWe will also be learning about TLC (thin layer chromatograph), and its uses to confirm the identity of compounds. Calculating percentage yield carrying out melting points.My assignment will be structured into four tasks:Task 1- a survey of aspirin containing medicines and the medical uses of aspirin.Task 2-extracting and identifying the active chemical in willow barkTask 3- comparing methods for making and purifying aspirinTask 4- analysingTask 1- a survey of aspirin containing medicines uses of aspirinName of aspirinAdult/childrenPriceDoseIngredientsContra-indicatorsAscriptinChildren over the age of 12à ¯Ã‚ ¿Ã‚ ½11.492 caplets every 4 hours while symptoms persist, not to exceed 12 caplets in 24 hours, or as directed by a doctor for arthritis therapy. Drink a full glass of water with each dose.Aluminum Hydroxide Dried Gel (80mg), Calcium Carbonate, Magnesium Hydroxide (80mg), Aspirin (500 mg)Do not use if taking a prescription drug for anticoagulation (blood thinning), diabetes, gout, or arthritis unless directed by a doctor. Antacids may interact with certain prescription drugs. If you are presently taking a prescription drug, do not take this product without checking with your doctor or other health professional.Alka-seltzer plus12 and overà ¯Ã‚ ¿Ã‚ ½4.87Take 2 tablets fully dissolved in water for every 4 hoursAcetaminophen 250mg (Pain Reliever/Fever Reducer), Chlorpheniramine Maleate 2mg (Antihistamine), Phenylephrine HCI 5 mg (Nasal Decongestant)Do not use if you are allergic to aspirin this product if you are on a sodium restricted diet unless directed by a doctorAnacin12 and overà ¯Ã‚ ¿Ã‚ ½5.792 tablets every 6 hours do not exceed 8 ca psules in 24 hoursAspirinDo not use if you have ever had an allergic reaction to any other pain reliever/fever reducer.BayerAdults and children over the of 12à ¯Ã‚ ¿Ã‚ ½6.49Take 1 or 2 tablets with water every 4 hours. Do not exceed 12 tablets in 24 hours unless directed by a doctor.Aspirin 325mgDo not take this product if you are taking a prescription drug for anticoagulation (thinning the blood), diabetes, gout or arthritis unless directed by a doctor.AspergumAdults and children over the age of 12à ¯Ã‚ ¿Ã‚ ½3.49Chew 2 tablets every 4 hours, not to exceed 16 tablets in 24 hours, or as directed by a doctor.Aspirin (227 mg (3.5 gr))Do not take this product if you are taking a prescription drug for anticoagulation (thinning the blood), diabetes, gout, or arthritis unless directed by a doctor.Task 2- Extraction and identification of the active chemical from willow barkIn this practical we have to extract some salicylic acid from willow bark. We had to reflux it, which allows you to h eat it for a long time period without losing any liquids.Then we have to use thin layer chromatography to help us to confirm its identity.Apparatus* Reflux apparatus* 250cm3 beaker* 2 dropping tubes or melting-point tubs* Sulphuric acid* Potassium manganate* Iodine crystals* Willow twigs or bark* Coffee grinderWe do not have access to a batch reactor that is used in factories to make aspirin so the pear shaped flask would act as the batch reactor. This is were all of the reacting will take place.Method* Take a sample of fresh twigs or bark from a willow tree and chop them into fine pieces using a coffee grinder.* Set up a flask with a reflux condenser. In the flask place some of the fresh twigs or bark.* Cover the twigs with a mixture containing equal volumes of 2moldm-3 sulphuric acid and 0.2moldm-3 potassium manganate solution.* Reflux for 15 minuets.* While the mixture is still warm pour the mixture into a 25ocm3 beaker. It is not important if some bark comes with it. Carefully a dd further portions of a mixture of 2moldm-3 sulphuric acid and 2moldm-3 potassium manganate solution. With stirring until the volume is three times bigger. You must take great caution in handling the apparatus because it is extremely hot.Thin layer chromatography (TLC)Chromatography can be used to separate a mixture of components. Both qualitative and quantitative data can be obtained. Modern high performance techniques can identify trace impurities in samples. Chromatography can also be used to separate mixtures on a large scale. There is a range of related techniques. All work on the same principle. A delivery system supplies a mobile phase, which is moved through a stationary phase. The mobile phase, which is usually a solvent, carries the substance being analysed through the stationary phase. This is called elietion. A stationary phase often consists of a liquid system is used to monitor the separated components. A component is attracted to both mobile and stationery phases. Th e relative strength of attraction for each phase is important. A component strongly attracted to the stationary phase will be held back one strongly attracted to the mobile phase will pass through rapidly. Separated is achieved when components have different relative attractions for the two phases.ChromatographyMobile phaseStationary phaseThin-layerLiquid solventAl2 03 or Si 02 (often bounded together with CaSo3 and supported on a plastic sheet or glass plate this is called a TLC plate)PaperLiquid solventH20 can the surface of absorbent chromatography paper and therefore support by the cellulose fibres in paper)Gas layerInter gas (usually N2 or Ar )Liquid often a silicone gum (supported on suitable solid particles in a glass or metal tube)High performance liquidLiquid solventSmall solid particles (packed tightly in a tube usually stainless steel)When identifying the components some of them will be coloured and so will be visible but often they will not be visible. So then there are a lot of techniques thats can used to see them:* Specially pre-treated plates when exposed to ultraviolet light reveal substances as pale purple spots. Be careful not to look at the light for too long.* Exposure of plates to develops e.g. iodine vapour of chemical reagents which are sprayed on the plate after separation.* Radioactive isotopes can be used as tracers be careful when using radioactive isotopes. X-ray film is placed over the palate for a period of time. The positions of the components show up as dark spots when the film is developed. The degree of darkness indicates the amount of radiation and therefore the concentration of the component.MethodApparatus* Small beaker* T.l.c plates* Clingfilm or lid* Methanol* U.v lamp* Glass tube* Salicylic acid in ethanol* Take a piece of pre-dried thin-layer chromatography sheet, which will fit, into a small beaker. Dissolve a small quantity of the substance to be investigated in a solvent.* Draw a base line using a graphite pencil on the palate. It should be just above the level that will be reached by the solvent in the beaker. Apply the solution the palate using a finely drawn out glass tube.* The spot formed by the solution should be as small as possible. This is because components that do not separate well, will tend to overlap if large spots are made.* Put the solvent in the beaker and cover it with cling film or a lid. Leave for 10 minutes to allow the atmosphere to saturate. Stand the plate in the beaker and replace the lid.* When the solvent front is near the top of the plate remove the plate. Mark the position of the solvent front.Set up for the thin layer chromatographyChromatographypaper lidSolvent frontBaselinebeakersolventPure 2 hydroxy benzoic acid my sample of purified 2 hydroxy benzoicAcidTask 3- comparing methods for making and purifying aspirinOCOOH COH OHOC+ (CH3 CO) 2O +CH3 COOH CH3Salicylic acid ethanoic anhydride acetylsalicylic acid (vinegar)(2-hydroxbenzoic acid) (Aspirin)Method 1Apparat us* 2-hydroxybenzoic acid* 100ml beaker* Ethanoic anhydride* Concentrated sulphuric acid* Distilled water* 250ml beaker* Vacuum filtration equipment (buchiner funnels, buchiner flasks, tubes andFilter paper)* Ethanol* Melting point apparatusBuchner funnel setupWeigh 5.0g of 2-hydroxybenzoic acid in a 100ml beaker. Add 10ml of ethanoic anhydride with care stir to dissolve the solid. Add 12 drops of concentrated sulphuric acid stir continuously to prevent charring. Cool the mixture to room temperature and add it to 150 ml of distilled water to a 250 ml beaker.Filter the solid produced under vacuum filtration, wash with 50ml of distilled water. Re-crystallise the solid using a 50:50, which means equal quantities of distilled water and ethanoic acid as a solvent say about 10mls each. Filter, dry the product and take the melting points then store the products.We then had to work out the percentage yield and theoretical yield.Sample 1Theoretical yield(Maximum yield possible) = 138g 180g1g 1801385g 1805138Theoretical = 6.52Percentage yield= Actual yield 100Theoretical yield= 0.32 1006.52= 4.91gMethod 2Apparatus* Quickfit flask* 2-hydroxybenzoic acid* Phosphoric acid* Reflux apparatus* Distilled water* 250ml beaker* Glass rod* Ice* Vacuum filtration equipment* Melting point apparatus* Test tubeAdd the following to a 100ml quickfit flask 50.0g of 2-hyroxybenzoic acid and 10ml of ethanoic anhydride. Then add 12 drops of 85% phosphoric acid and swirl to mix. Fits a reflux condenser heat the mixture for about 10 minutes in a water bath without cooling add 5ml of water down the condenser. When the vigorous reaction has ended pour the mixture into a 100ml of cold water in a 250ml beaker.Cool to room temperature. Stir and rub the sides of the beaker with a glass rod to start crystallisation. Stand the beaker in an ice bath to complete the crystallisation process. Filter under a vacuum wash with a little water. Re-crystallise the solid from hot water dry the product in a dryi ng cabinet weight the product record its melting point. Calculate the yield and store the product in a labelled test tube.For each of the samples we made we had to use tlc to identify any impurities in our products. To do the tlc we needed 250ml beaker with Clingfilm or a lid, 5-10mls of solvent which is ethyl ethanoate mixed with a few drops of ethanoic acid. We had to spot the tlc plate with the following pure aspirin, 2-hydroxybenzoic acid, make the solvent front, remove from the beaker and dry. We then had to look at the plate with a uv lamp and mark out the position of the spots.Sample 2Percentage yield= Actual yield 100Theoretical yield= 3.34 1006.52= 51.2gResultsProduct 1Product 2Weight0.323.34Melting point125172Tlc0.850.90Task 4- analysing aspirinRF (relative to the front) valuesThe distance a component moves relative to the solvent front is called its RF value.The equation is RF=distance moved by componentDistance moved by solvent frontSolvent frontchromatography paperBasel inePure sampleMy sampleUse a ruler to measure the length from the baseline to A then from the baseline to the solvent front then do the same for the other sample.Task2 results for TLCRF= 3.8 =0.5 my sample8.4RF=4.3 =0.5 pure sample8.4The sample that I made is pure compared to the pure sample that we testedTask3 method 1Solvent front= 8.2 cmPure aspirin=7.1cmMethod 1= 7.0cmMethod 2= 7.4cm2-hydrcxybenzoic acid= 6.4cmRF= 7.08.2 = 0.85 method 1RF= 7.48.2 = 0.89 method 2RF= 7.1 = 0.85 pure aspirin8.2RF= 7.48.2 =0.77 2-hydroxybenzoic acidProblemsSome of the problems that I encountered are not filtering the samples properly so when I took it out it was still mushy, so what I did to correct that was I had to put it into an oven for it to dry out. Or I could have filtered it again. Another problem that I had was when I was filtering my products the vacuum didnt have enough pressure for it to work that way it wouldnt of got filtered properly. So what I had to do to correct that problem is I h ad to open the tap as far as I could push the buchiner funnel into the flask and push in the tubes so that way there would be more pressure.Interpretation of the resultsThe thin layer chromatography (TLC) results tell me that my 2-hydrography benzoic acid (Salicylic acid) that I produced is not pure. Some of the reasons could be:* There were same impurities* Some of it didnt get converted properly* I did something wrong in the preparationMy first sample gave me a pure sample compared to the pure aspirin I tested. My second product wasnt pure I think this was because there were some impurities in the product or I did something wrong in the preparation.My method 1 gave me a very small yield maybe it was because we did something wrong or maybe there were was some impurities in it. I could see all of the crystals in the product. And my product was bright white.My method 2 gave me a very large yield but for some reason it was discoloured and it was light pink. I also couldnt see any crys tals.My results (TLC, melting points) tell me about my 2 products that the product 1 has a small yield therefore the yield is more pure. Were as my product 2 has a big yield so the yield is not that pure. My results also tells me that maybe the reason why my product 2s boiling point was so high because the impurities that were in it had I high melting point. My results tell me that if you want pure aspirin in small batches you should use method 1, but if you want a lot of aspirin but not that pure you should use method 2. but I think that method 1 is the best method because you dont need to heat it up for that long and the sample is pure.EvaluationThe literature value of aspirin is 1350C my sample for method 1 had a melting point of 1250C, which is quite close to the literature value, but it is not the same. Maybe this is because there were some impurities in my product or I did something wrong in the preparation stages.My sample for method 2 had a melting point of 1720C, which is v ery far from the literature value of aspirin this is mainly because there were some impurities in my sample making the melting point higher.Comparison with industrial processes of aspirin productionIn a factory were they make aspirin some of the processes that require precision, strength, time or knowledge are not done by humans they are done by machines or computers. The processes that are replaced by automation are:* The equipment and chemicals are transported on conveyor belts* Computers control the temperature* All of the processes that are done over night are done by computers* All of the filtration processes are done by computers* Controlling the batch reactor* PurificationSome of the advantages of using machines and computers to do most of the work is:* They are more precise* More accurate than humans* They work none stop* They are more cheaper* They are more stronger* Faster* More accurate* No errors* More durable

Use Common Sense for Commas

Use Common Sense for Commas Use Common Sense for Commas Use Common Sense for Commas By Mark Nichol Commas are such cute little things with curly tails that their strength is often overlooked. When used haphazardly, their power can be untapped or misused. Employed correctly, however, they do much to convey a sentence’s meaning. The rules may seem complex, but they are also commonsensical. Many writers believe that commas are necessary in the middle of a sentence only when they divide two independent clauses two parts of a sentence that could stand on their own as distinct statements. But commas also serve as comprehension aids: Note the difference between â€Å"Knights wore metal shoes and gloves called gauntlets† and â€Å"Knights wore metal shoes, and gloves called gauntlets.† The first version implies that both items were referred to as gauntlets, and the second version correctly distinguishes that only the second item was labeled as such. â€Å"Are they going to lock me up or shoot me?† looks like the writer is asking if one of these two outcomes will occur. â€Å"Are they going to lock me up, or shoot me?† correctly clarifies that the writer is asking which outcome will occur and that’s a big difference made clear by the mighty little comma. Traditionally, a comma was inserted after all introductory phrases, no matter how short: But the trend toward open punctuation and away from closed punctuation has relaxed this tradition. Unfortunately, though short introductory phrases may not look wrong in isolation, in text containing both short and long introductory phrases, when the latter cry out for a comma to give the reader a rest, inconsistency is awkward, so it’s best to always retain closed punctuation. Sometimes, misunderstandings may occur when you omit a comma, as when a reader reads, â€Å"When she returned Jim’s head was already lying back against the pillow† and thinks at first that Jim’s head is being handed back to him or its current owner. Comments actually or conjecturally directed toward readers or a third party are awkward without a comma following an imperative (a form of address that tells someone to do something). The warning statement â€Å"Move over RCA and Sony, computer firms are becoming TV makers† starts the reader off at a disadvantage; who, they may think, is steamrolling over the television manufacturers in question? A comma after â€Å"move over† solves that problem. Similarly, â€Å"Attention shoppers!† implies that attention is a commodity some store patrons are there to buy, and that the voice on the intercom is acoustically accosting just that class of consumer; â€Å"Attention, shoppers!† meanwhile, asks for something, then identifies who is being asked. These rules may seem complicated. But there’s a simple test that usually works: When in doubt about whether or where to place a comma, read aloud the sentence in question, and visualize the comma as a hook that briefly makes the sentence run in place. If you hesitate or pause, insert the hook in the sentence to mark that place. If you don’t, don’t. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Punctuation category, check our popular posts, or choose a related post below:Inquire vs Enquire35 Genres and Other Varieties of FictionUsing "May" in a Question

Law, Governance, Regulation and Ethics Essay Example | Topics and Well Written Essays - 1000 words

Law, Governance, Regulation and Ethics - Essay Example The first issue raised in â€Å"Wall Street’ is based on the ethics which are broken throughout the film. The ethics that are associated with the movie include gathering confidential information about the stock market. This is done not only by obtaining illegal information but also includes breaking into offices and taking confidential information. This is first done by Gekko and is later followed by Fox with the desire to move up with his placement in the corporate world. The approach which is taken is one which is based on a combination of legalities and ethics. According to the law, there are requirements with confidentiality that are put into place. This is to protect businesses with privacy and from unfair deals which may occur without the companies knowledge. This is followed by private property rights which make it unconstitutional for an individual to take information. By breaking these ethical considerations, there is a break in both government and corporate regulati ons while harming others that are a part of the main process for obtaining information (Nelson, 2005: 3). The concept of ethics on a legal basis is important to note because it combines with individual behaviors, legalities and responsibility that is a part of the corporation. The work of Fox becomes important because he is a representative of the company which he works for. When he takes the private information through illegal information it causes him to be a representative of the company, leading to a direct overlap between ethics and corporate governance (Mullerat, 2010: 48). However, this becomes misunderstood as his actions lead him to a raise and as one of the best performers of the institute. More important, the response from the country which has gained prestige in the market is interested in hiring Fox after his sentence because of the work which he has done. The actions taken by the corporations reflect directly in the understanding of what it means to be legally responsi ble and to be honest and fair in different dealings. The actions taken with the main characters show that there isn’t an understanding of the ethical responsibilities of individuals as well as how this reflects in the corporation. The importance of the private interactions and the association with the ethical considerations with governance is important to note because of how it affects others who are a part of the company. This becomes the main battle that is associated with ethics. From the viewpoint of both Gekko and Fox, there is the belief that â€Å"greed is good.† However, there are also others who are harmed from this, including the reputation of the businesses, the customers who respond to the dealings and the others who have to pay for the information which is taken and the deals which follow. The concept of corporate citizenship becomes the main component with the actions taken. This states that an individual who is in a business is not only responsible for m aking money or representing the company. The information which is taken, actions which are violated and the unfair dealings reflect directly with the citizen relationships and how others are affected. The corporate governance is one which leads to individuals having a sense of responsibility toward the company, stakeholders, customers and others affiliated with the business. If the

Wal-Marts approach to Purchasing and Supply-Chain Management Essay

Wal-Marts approach to Purchasing and Supply-Chain Management - Essay Example This report stresses that Wal-Mart is a retailer of consumer goods. Its ultimate strategy is to offer products at low prices thus becoming a common primary area of interest among various business experts in terms of costs. This low pricing strategy is the core competitive strategy for the retail store. However, besides this, its purchasing and supply-chain management have great contribution too; the actual business world William. The Wal-Mart failed in Germany because the management wanted to implement the United States model to the Germany market. The Wal-Mart management pressured the executives in Germany to enforce management styles of American in the workplace. For instance, workers were forbidden dating colleagues in the organization’s influential positions or flirt with colleagues Huff Post Business This paper shows that the presented activities, Wal-Mart are trying to employ in order to create there competitive advantage primarily using it’s purchasing and supply-chain management for this reason have proved effective. It was found that these activities with information technology have helped Wal-Mart create a competitive advantage over other players in the retail chain store industry. Therefore, to gain competitive advantage in an industry an organization will need to choose the right business models and adopt the right technology to develop a competitive advantage in the industry.

Sin Tax Bill (For the Government) Essay Example for Free

Sin Tax Bill (For the Government) Essay According to James Sadowsky, author of The Economics of Sin Taxes, taxes imposed on products seen as vices such as alcoholic liquors and tobaccos are called sin tax. Aside from the commodities being objects of disapproval, even their consumers accept such taxes because they seem to hit two birds in one stone. First, they raise revenues and second, they made vices expensive. House Bill 5727 or also known as the Sin Tax Bill aims to reform the imposed tax on the sin products (Official Gazette, 2002). We support this bill for three reasons. First, the government can collect more revenues. Second, it promotes health by dissuading the consumption of the vices. And lastly, the poor sector benefits from it. Sin tax is a form of an excise tax. It is a tax levied on some commodities but not all commodities unlike sales tax. This is how the government generates more revenues (Sadowsky). However, the opposition claims that this bill will backfire on its goals. Since the price of the price of the commodities will rise, the demand will decrease. Thus, there will be no revenues to generate which contrast one of the goals of the bill since industries such as tobacco will die. However, the products under sin tax are vices. Some people are already addicted to them. Even if the price of these products will rise, people will still buy though some price conscious such as the poor sector and students will cut their consumption (Fonbuena qtd. Monsod, 2012 ). Plus, even the demand for the sin products will decrease; the increased tax will make up for the loss demand. Thus, the industries will not die. The opposition also said that the rate of smuggling will worsen. However, according to economist and former Economic Planning Secretary Solita Monsod, there is no connection between the rise of the levied tax and smuggling. Countries such as Japan and Singapore who levied tax the highest on sin products even have the lowest rate of smuggling. Moreover, aside from being a revenue bill, Philippine College of Physicians, New Vois Association of the Philippines (NVAP), and other health advocates claim that the bill is importantly a health bill. According to Emerson Rojas, New Vois President, should the sin tax bill be passed, more adult smokers would be encouraged to quit smoking, and also discourage the start of young smokers. Many people can be prevented from having diseases gained from these vices. Moreover, a big portion of the revenue will go to public health while the smaller will go to affected tobacco workers (Reyes qtd. Drilon, 2012). According to Health Undersecretary Ted Herbosa, money collected from the industry will be used to enroll millions of poor families into socialized healthcare and for the improvement of the whole healthcare service delivery. Thus aside from improving public health, the poor sector will benefit more from the bill. However, the opposition claimed that there is inequality in the bill. The poor are the ones to burden the raised tax. But then according to Solita Monsod, the poor are the ones who are supposed to lessen their expense on these vices since they are the ones who can barely afford to pay medical needs if they acquire diseases from these vices. Sources Belo, Walden. The Sin tax Promoting the Nation’s Health. Inquirer. May 12, 2012. Web. Fonbuena, Carmela. 5 False Economic Claims on Sin Tax According to Solita Monsod. Rappler. October 18, 2012. Web. Investopedia. Sin Tax. Web. Official Gazette. Sin Taxes. September 19, 2012. Web. Reyes, Karl John. Sin Tax Passage to Affect Ph Trade, Finance and Social Services – Drilon. Interaksyon. September 28, 2012. Web. Tan, Kimberly. Liqour, Tobacco Companies reminded of Sin Products Social Impact. Gma News. August 23, 2012. Web The Wages of the sin Taxes. May 15, 2012. Web. Sin Tax Bill: Both Revenue And Health Measure. Manila Bulletin. October 2012. Web. INTRODUCTION: Sin Tax A state-sponsored tax that is added to products or services that are seen as vices, such as alcohol, tobacco and gambling. These type of taxes are levied by governments to discourage individuals from partaking in such activities without making the use of the products illegal. These taxes also provide a source of government revenue. Explanation: Sin taxes are typically added to liquor, cigarettes and other non-luxury items. State governments favor sin taxes because they generate an enormous amount of revenue and are usually easily accepted by the general public because they are indirect taxes that only affect those who use the products. When individual states run deficits, the sin tax is typically one of the first taxes recommended by lawmakers to help fill the budget gap. Source: http://www.investopedia.com/terms/s/sin_tax.asp#ixzz2HTDslR4A Why are we supporting it? 1. To promote health by discouraging vice. 2. To collect more revenue for healthcare. Health: According to the Department of Health (DOH), the Philippines has an estimated 17.3 million tobacco consumers, the most number of smokers in Southeast Asia. Filipinos on average consume 1, 073 cigarette sticks annually, while the smokers in the region consume less than a thousand sticks yearly. This high consumption rate is seen as a result, among others, of the very low cigarette prices in our country. Smoking is responsible for 71 percent of lung cancer deaths in the world. Consequently, lung cancer is the leading form of cancer in the Philippines. DOH statistics reveal that 10 Filipinos die every hour because of smoking. According to the DOH, a 10 percent increase in tobacco taxes will reduce the number of smokers by two million by 2016. A significant decline in the number of smokers will likewise reduce the number of smoking-related deaths. Meanwhile, drinking alcohol, though effects are relatively less severe health-wise than smoking, has posed a number of costs on the individual and society. Revenue: The sin tax proposes the following reforms: * Maintain the specific form of excise taxation (e.g., per piece, per pack, per proof liter) to discourage consumption, have more revenues that are predictable and easier to administer, and devoid of incentives for manufacturers and importers with under-invoice products; * A shift from a multi-tiered tax structure to a single tax structure: (1) For cigarettes, a two-rate structure of P14 and P30 per pack for the 1st two years, and a uniform rate of P30 per pack of cigarettes on the third year. (2) For fermented liquor, immediate implementation of unified rate of P25/liter. (3) For distilled spirits, a two-year transition period to a unified rate of P150 per proof liter on the third year. * Adopt an automatic annual adjustment of tax rates using relevant NSO-established tobacco and alcohol indexes after the third year. * A shift from a raw-material criterion to an alcohol-content criterion in taxing distilled spirits. * Revenues from sin taxes are to augment the funds of the Aquino ad ministration’s universal health care program. * The continued sharing with tobacco farmers of the incremental revenues. STATEMENTS FROM HIGH-RANKING OFFICIALS ABOUT SIN TAX BILL: Sin Tax Bill: Both Revenue And Health Measure Manila Bulletin – Wed, Oct 3, 2012 The Philippine College of Physicians, New Vois Association of the Philippines (NVAP), and other health advocates on Tuesday urged legislators to view Senate Bill 3249, otherwise known as the Sin Tax Bill, not only as a revenue bill, but more importantly as a health bill. , Its time to take action and pass the true sin tax bill, and not a token sin tax bill in favor of our tobacco manufacturers said former Health Secretary Esperanza Cabral. She is asking lawmakers to pass the bill in order to lower tobacco consumption in the country. New Vois President Emerson Rojas shared the harmful effects of tobacco. Rojas was a heavy smoker who eventually suffered from Stage 4 laryngal cancer. He is now unable to talk, save for a device he is now using which is an electrolarynx. The Philippines has the cheapest prices of cigarettes in the Western Pacific Region, he lamented. Should the sin tax bill be passed, more adult smokers would be encouraged to quit smoking, and also discourage the start of young smokers. Let us be on guard against the watering down of SB3249, urged Rojas. On the other hand, Department of Health Consultant on Non-Communicative Diseases Dr. Tony Leachon and Framework Convention on Tobacco Control of the Philippines representative Dr. Maricar Limpin are pushing for the passage of the sin tax bill so that the government would have more money to build better hospitals and provide premium health care for the poor. With the sin tax, there would be better revenue for health, noted Leachon. DOH: Sin Tax is Pro-Poor This thought is backed up by the DOH, which believes that the sin tax is not only anti-cancer, but pro-poor as well. As the tobacco industry targets the poor in marketing their products, it will also be the poor who will benefit from the sin tax as money collected from the industry will be used to enroll millions of poor families into socialized healthcare and for the improvement of the whole healthcare service delivery, said Health Undersecretary Ted Herbosa. According to the 2012 survey of the Philippine Institute for Development Studies, the prevalence of smoking in the country is higher among the poorest of the poor with 40 percent belonging to the lowest quintile while 36 percent come from the second lowest quintile. The figures are the opposite among the rich, where 25 percent of smokers are considered affluent. This means that of the 17.3 million adult smokers in the country, 76 percent of them are poor. This also reinforces previous studies that the poor spend more on cigarettes than on education and health, said Herbosa. Citing results of the 2009 Family Income and Expenditure Survey, the health undersecretary said the countrys poorest spend as much as 67 percent of their income on food and that two-thirds of them do not see a doctor or do not seek a health facility when they get sick. Herbosa said as the poor are likely to be less informed of the harmful effects of smoking, they serve as a major market for the tobacco industry. They also suffer most from all diseases and economic burden attributed to smoking. According to Prof. Tony Dans of the University of the Philippines College of Medicine, half of the annual 300,000 deaths from non-communicable diseases in the country are attributed to smoking. A total of P188 billion is also being lost every year from the top four killers of Filipinos (lung cancer, chronic obstructive pulmonary disease, heart attack, and stroke) which are all smoking-related. We have to turn the tide and make the tobacco industry pay for the health and economic burdens that smoking brings. By taxing tobacco we will be able to enroll a total of 10.9 million poor families into the Philippine Health Insurance Corp. (PhilHealth) and increase catastrophic benefits from 10 percent to 30 percent of the total cost, said Herbosa. The DOH also plans to use revenues from the sin tax to hire an additional 10,000 doctors, 50,000 nurses and midwives, and 100,000 community health teams to fill in gaps in health personnel. In addition, a total of 2,243 rural health units, 403 district hospitals, and 37 DOH-retained hospitals will also be enhanced as a result of sin tax revenues while about 700,000 rotavirus and pneumococcal vaccines will be purchased for poor infants. By taxing the tobacco industry we will not only improve our countrys healthcare service delivery but we will also prevent diseases and premature deaths because of smoking, Herbosa explained. The DOH estimates that around 170,000 deaths would be prevented during the first year of implementation of the sin tax. Meanwhile, around two million smokers are expected to quit from consuming tobacco by 2016 as a result of a higher tobacco levy. We will be able to save the lives of the poor and prevent our children from taking up smoking when we increase the tax for tobacco products. At the same time we will be able to improve our healthcare service delivery to cater to the poorest of our population, Herbosa said. †¦. http://ph.news.yahoo.com/sin-tax-bill-both-revenue-health-measure-213324211.html POSSIBLE ARGUMENTS FROM THE OPPOSING SIDE: FALSE CLAIMS’ Here are the top 5 false claims that the industry is supposedly spreading: †¨1. Tax increase will intensify smuggling Presenting statistics in various Asian countries, Monsod showed that there’s no relation between increase in excise tax on cigarettes and illicit trade. Countries where cigarettes are most expensive — Japan, New Zealand, Singapore, and Australia — have the lowest incidence of illicit smuggling. â€Å"There’s no relationship,† said Monsod. †¨2. Sin tax is inequitable Critics of the Sin Tax measure argue that it’s the poor that will bear the most proportion of the tax. Implenting a unitary sin tax, based on the original version of the legislative proposal, means the same tax will be imposed cheap and high-end cigarette brands. In the Philippines, the biggest proportion of smokers also come from the poor. Monsod said it’s not an issue. â€Å"We are not taxing a good. We are taxing a bad. The proportion of smokers is higher among the poor. Who buys the most? The poor. And they are the ones suffering [health-wise]. Do not use problem of inequity because precisely we want to stop the poor from smoking. They’re spending so much buying cigarettes. They cannot afford the cost of medication,† said Monsod. †¨3. Farmers, retailers to lose livelihood Monsod questioned the statistics of the Philippine Tobacco Institute (PTI) a total of 840,146 people are employed in tobacco farming. With 32,325 hectares of farmland, that would mean there are 26 tobacco farmers and helpers per hectare. â€Å"Does that sound right to you? And yet, this was accepted without demur by our legislators. Nonsense. There are 52,000 farmers based on National Tobacco Administration data,† said Monsod. If the annual income per hectare is P80,000, it means that the annual income of a tobacco farmer is P3,269, Monsod data. â€Å"I am only using their data to show that their numbers are ridiculous†¦ How can anybody survive with P3,000 a year,† Monsod added. Another argument against the Sin Tax measure claims retailers will suffer from loss of sales from cigarettes. Monsod said retailers will likely keep their profits from cigarette sales because the demand for the product is elastic. And even if they lose sales from cigarettes, Monsod said it shouldn’t be a problem. â€Å"If people stop buying cigarettes, you think they’re not going to buy anything else? Cigarettes loss will be milk’s gain or rice’s gain,† she said. †¨4. Tobacco industry will die and gov’t will lose money All studies show the contrary, Monsod said. Price increase, she said, will not decrease sales because demand for cigarettes is elastic. Price increase will not deter smokers, said Monsod, because smokers are already â€Å"addicted.† They will continue to buy cigarettes, she said. â€Å"If you have diabetes and insulin increased by 300%, you are still going to buy insulin,† she explained. †¨5. Negative net economic benefits Based on Monsod’s presentation, the annual gross revenue from cigarette sales is P103 billion but its cost to health is P188 billion. Monsod said that is a net cost of P85 billion. ‘Even if the revenues were there, you will still say ‘Remove Tobacco,’ she added. It’s important that Congress passes a unitary sin tax, Monsod added. â€Å"A unitary tax is absolutely imperative. If it is not unitary, what you are essentially doing is, you are throwing the poor to the dogs. Let them die. You are allowing them to kill themselves cheaper,† Monsod said. Most, if not all, countries like the U.S. and Great Britain have adopted a unitary tax, she added. The House of Representatives in June passed on third and final reading a two-tier excise tax structure for tobacco products and 3-tier for alcohol. The diluted measure reduces projected revenues from P60 billion a year to P30 billion a year.

Graduation Speech: Always Follow Your Dreams :: Graduation Speech, Commencement Address

I'd like to start out by saying that I am truly honored to speak here today and thank you to my class for choosing me. From the day I first stepped into the learning world of Mrs. Jacobson's kindergarten class spotting tons of building blocks and crayons until the day I walked out of Mr. Fulton's class with memories of burning gummy bears and rubber corks stuck in his ceiling, the majority of my life has been consumed by school. I thought it would never end. Do you know how long we've been in school? Thirteen years and 181 days for each year. That's 2,353 days or 14,118 hours or 847,080 minutes or 50,824,800 seconds. Good lord!!! That's a long time. Why would anyone do this? And half our class probably has scoliosis from teachers loading our backpacks with 75 pounds of books. That's hard to do. I think modern schooling is trying to rise a generation of Quazi Motos. But these 12 years of schooling have provided all of us with memories. Growing up in the community of Murry we are left with a variety of good times and bad times. In intermediate school, you thought it was the end of the world if you were beat by a girl in tetherball or you'd start crying when you lost all your pogs in an intense pog tournament at one of our three recesses. The times that have left positive feelings towards my many years of schooling would have to include watching Mr. Patterson singing the Fig Newton jingle, or watching our Falcon football team destroy Lakewood this year in our Homecoming football game. Or what about the time when Coach Davis, our head basketball coach, went a whole game with his zipper being undone? But my fondest memory of Murry is remembering Mr. Johnson on my first day of freshman year. He had such a lovely full head of hair, but since the class of 2003 has came through, it has gotten a little thinner and a little grayer. These types of memories have shaped us and made us grow into the powerful young adults we are today. Now we're sitting here ready to tackle the challenges of the real world. Graduation is not an end, but more of a rendezvous point from where we go our separate ways. The only thing that lies ahead is the future. Dreams and goals are what push us to be better and what have gotten us here.