Physical Therapy ( Pt ) And Occupational Therapy - 969 Words

Physical therapy (PT) and occupational therapy (OT) are two careers that help people heal and rehabilitate. PTs and OTs may seem similar at a glance, but they have just as many differences. The job descriptions and history vary, but the salary, and requirements are fairly alike. They both take much skill and expertise, but few people actually understand the difference between the two. Therapy is the treatment of disease or disability through rehabilitation processes. Both physical and occupational therapists treat patients who have injuries or disabilities. A physical therapist treats patients with specifically physical disabilities. They help patients recuperate from pain and injuries, and they are also a huge part of the†¦show more content†¦They help theses people relearn how to perform everyday activities, like getting dressed and brushing their teeth. PTs and OTs must both be strong, encouraging, and nurturing. For the patient, being unable to do something is frightening, and relearning how to do certain activities can be difficult. PTs and OTs are much needed encouragers and the quality of their work has developed throughout the years. Since day one, physical and occupational therapy have steadily progressed and evolved into crucial, prestigious careers. Physical therapy began around 460 BC. Hippocrates used hydrotherapy, which uses po ols or water for exercises and relief of pain, and massage treatment. Many universities started programs for massage and physical therapy. The industry grew during WWI because the war produced many injured soldiers who were in need of therapy. In 1921, the American Women’s Physical Therapeutic Association, later the American Physical Therapy Association (APTA), was founded by Mary McMillan, who became known as the â€Å"Mother of Physical Therapy.† The APTA official website describes the APTA as a professional membership organization that funds and releases research and fights legal battles for PTs (Who we are). Throughout the years, physical therapy has become a respectable career and has, and will, continue to grow as more research and

Health Visitors’ Perceptions of their Role in Autism Spectrum Disorder Free Essays

The discussion in the article mainly revolves and centers in two occurring forces particularly ASD and Health Visitors. The relationships being analyzed in these two topic areas are the progressively changing role of the health visitors towards the patient care of ASD cases. The center of study primarily is in England, United Kingdom, wherein the incident is clearly occurring and manifesting. We will write a custom essay sample on Health Visitors’ Perceptions of their Role in Autism Spectrum Disorder or any similar topic only for you Order Now Health visitors are the local health works that are in charge for the surveillance of these ASD patients and not mainly on public health. However, the argument arrives in the situation since this role is being interchanged gradually. The roles of health visitors over these ASD patients are important and boundaries should be set in order to avoid inappropriate practice. Autism Spectrum Disorder is a group disorder that manifest signs and symptoms related to the impairments of social communication and social imagination, with interest, behavior and activity constraints. Recently, there has been an increase in the prevalence rate of ASD specifically 1% of the child population or 116 per 10,000 children. The detection and surveillance of such conditions are part of the health visitor’s role. They are trained in order to detect such occurrence and help aid for those families that confronts the disorder dilemma. Health visitors act as part of the diagnostic team, and have a role of parent supporter. However, these roles are being disregarded because the common notion that health visitor’s job only revolves in referral system. Family-oriented type of role manifests in the health visitors and this serves as their guidelines in performing their tasks. However, a change in role towards public-oriented role is being issued. The developmental surveillance should function hence, these health visitors are requesting for trainings and developmental programs for their profession expansion. Current Treatments in Autism: Examining Scientific Evidence and Clinical Implications The condition of autism is under the umbrella of ASD or Autism Spectrum Disorder, and not entirely the disorder itself. Autism is characterized by the impairment in social interaction, imaginative play and language development. The etiological factor of this disorder, however, is still unclear. Many experts suggest that it is a neurological impairment enveloping the imbalance production in neurotransmitters, particularly serotonin. Other symptoms that are associated in this disorder are the presence of poor eye contact, ritualistic behavior, self-stimulating or abusive behaviors such as hand flapping, rocking or finger licking and lastly, absence of imaginative play. The diagnostic procedures of Autism condition lies in the behavioral manifestation of the patient. Such diagnosis can be depressive for families to receive since, Autism disorder do not have any direct cure as of now. However, there are treatment courses that are available for this type of disorder. Behavioral treatment is one of the treatment procedures that base their concepts on learning theory and behavioral analysis. The treatment procedure specifically targets the behavior of the individual since; this is where the manifestations arise. The intervention proposed aims to modify these behavioral patterns. Another treatment course is through educational and communication interventions. This intervention involves Project TEACCH (Treatment and Education of Autistic and Related Communication-Handicapped Children), PECS (Picture Exchange Communication System) and Greenspan’s Developmental Approach. Each treatment programs focus on developmental and cognitive functioning of the child. There are also other forms of treatment, pharmacologic, social interaction modification, and health promotion interventions. Parent Education for Autism: Issues in Providing Services at a Distance Autism is a condition characterized by severe cognitive impairments leading to social interaction deficit, impairment in language and absence of imaginative play. These three symptoms are the primary indicators of Autism, and this disorder is under the umbrella of ASD or Autism Spectrum Disorder. The condition of Autism is known to have idiopathic conditions or unknown etiologies hence, direct treatments are not available. Fortunately, there are therapies that reduce the manifestations of behavioral signs and symptoms. Moreover, there are pharmacological therapies that aids in the management of the disorder. Due to the cognitive, social and behavioral deficits of these children, they are at risk of developing various threats. The article further elaborates the condition of Autism, mainly focusing on the three involved dimensions. Since autistic patients have impaired social interactions, their expression of their needs and concerns has to be sensed critically by the parents or the responsible supervisors. This kind of scenario implicates stress and other associated emotions to the family placing them under various family risk factors. In order to resolve such case, interventions have been developed in order to aid to the indirect problems under the disorder. The basis of these interventions is the behavioral principles associated in the disorder itself. Positive behavioral support, applied behavioral analysis and critical behavioral assessment are the concepts involved in the intervention procedures. Parents are the main access point for Autism behavioral interventions, hence; they are required to be aware of the possible treatment and intervention procedures that can be done with their patients. Parent education about the condition of Autism is stressed in order for the parents to be familiar with the behavioral conditions of their children, and be able to implement the appropriate intervention for such case. Reference Halpin, J., Barbara, N. (2007, January 1). Health visitors’ perceptions of their role in autism spectrum disorder. Community Practitioner, Harrison, J. E. (2002, April 1). Current treatments in autism: examining scientific evidence and clinical implications. Journal of Neuroscience Nursing , Symon, J. B. (2001, June 22). Parent Education for Autism: Issues in Providing Services at a Distance. Journal of Positive Behavior Interventions, Â   How to cite Health Visitors’ Perceptions of their Role in Autism Spectrum Disorder, Essay examples

Business Economic Property Evaluation of Tax

Question: Evaluate the system for the taxation of returns on property holdings (owner occupied or investment property). What is its effect on: - equity - housing prices - the economy? Answer: Evaluation of Taxation on Return of Holding Property: In Australia, there are many factors affecting the system of taxation on the return of the property holdings. The properties are owner occupied and investment property. In this study, there is an evaluation of taxation system on the return of the property holdings in Australia. There are so many taxes affecting the holding property. States need to meet their budget challenges. The best way to meet the budget challenges in Australia, there should be imposition of property tax. The property tax is the most efficient tax. It is levying on property holdings (Becker, Jacob and Jacob 2013). The tax base on return on holding property is growing fast. The state and territory government levy council rate that raises to $ billion in a year. The annual levy rate is $ 2 for stable unimproved land value of $ 1000. The economic cost of a levy on capital gains or increase in the value of capital is low. This is due to the reason that the increase in capital is easily traceable. There is a reduction or elimination of stamp duties on property holdings and there is a long-term reform of taxation by levying tax on broad-based property. According to the Common Wealth treasury, stamp duty is not so efficient tax in Australia. The rising figure of stamp duty has huge effect on the economy and the job market. The ACT is replacing the revenue of stamp duty with a relatively higher rate of municipal. South Australia is ruling out the stamp duty and imposing taxes on land to the housing of owner-occupied. The main objective of the government is to abolish stamp duties and relying on effic ient taxation to earn more revenue. The large tax-base of Australia is property. It is worth $ 8.31 trillion in 2014 (Crabtree 2013). However, a levy on a property tax results a difficulties for those who are rich in asset but poor in income. The derivation of profit from the sale of property in Australia is under the taxable income for the citizens or for the foreigners. According to the Australian tax system, there are two groups for property investors. One type of investors builds the property to earn a rent for a long period of time. The other type sell the property when there arises any chance of capital gains or higher value of the property. The first type is the passive investors and the second type is the active investors. The active investor holds their profit from the sale of the asset in revenue account. Their income is under the regime of income tax. However, on the other hand the capital gain arises from the increase in the value of the capital for the passive investors goes into the account of capital. This gain in capital is under the regime of capital gain tax in Australia (Easthope 2014). There is a tax concession for housing of owner occupied housing. The owner-occupied dwellings are free from the taxes. There may be a 100 percent discount from capital gain tax. However, the notional imputed rent of the owner-occupiers is not taxable. The owner-occupiers effectively avoid tax payment on the imputed rent by renting their dwellings to themselves. In the current situation of Australia, there is no taxation imposed for imputed rent and expenditure on earning imputed rent. There is no deduction of gains from capital such as mortgage interest by the owner-occupiers. Tax neutral benchmark has an impact on owner-occupied housing market (Harding 2013). Impact of taxation on the equity: Generally, if there is a derivation of income from the asset, there is also an inclusion of this asset or property driven income as the income tax. If the property is in capital account then there is an imposition of capital gain tax. If the owners income enters into the revenue account then there is an imposition of income tax. There is an indirect and direct rate of interest or return in the Australian property holding. Non-portfolio investment gives indirect interest. The interposing individual is holding interest 10% or more. If there is a capital gain, then asset has a relatively higher value. Therefore the shares and equity attach to this property is now have an increased value. Therefore, the gain is also increasing on the equity. Imposition of capital gain tax on the equity is earning relatively greater revenues to the government of Australia (Kelly et al.2013). Same treatment is there for equity on property holdings as the capital gain taxation asset. The imposition of capital gain tax is on the increases value of the holding property. This gains arises due to cost of sale is greater than the cost of purchase. The holding of property or invest in it, has a capital gain. The equities related to property holding, is a popular liquid asset in Australia. There is charge on capital gains from the holding asset. In Australia, there is a collection of capital gain tax only on gains of capital. There is no separation of this tax from the income tax, gains from increasing the price of the investment or owner occupied property is a capital gain. Therefore, there is a inclusion of this property as a capital and increasing the value of this capital is a gain in the property. Therefore, there is an imposition of capital gain tax on the increasing value of the capital (McIntosh, Trubka and Newman 2015). Impact on the Owner-occupying Housing: The affordability of rental housing or owner occupied property depends on the personal tax system through investment in rented properties, gains in capital and rate of interest. There is an exemption of owner occupied housing from the personal income and system of capital gain tax in Australia. There is also exclusion of owner occupied property tax from stamp duties on the transaction of housing, council rate and taxes on land in Australia. The price signals the resource availability, allocation and real preferences of the economy. Tax policies takes into account this signal of price, sets accordingly. However, current tax system takes into account the capital gain and benefits from the investment the property. There is a same discounting rate for rental housing and capital gains. This creates neutral treatment in the taxing system. This is a proposed reform. This is likely to change the demand of investors to invest in higher rent yielding properties and may likely to change the hor izon of investment (Pawson and Milligan 2013). Currently, there is a reduction in incentive for investors to invest in housing where capital gains are relatively large. According to the Reserve Bank of Australia and Productive Commission, the volatility in housing market may cause for the favorable tax setting system. In the following figure 1, there is graph showing the volatility in the investment in the housing property by the investors and owner-occupiers. There is a consideration of time from 1986 to 2009. Horizontal axis measures the time and the vertical axis measures the percentage growth throughout the years of the rate financing or investing of investors or owner-occupiers in the housing investment (Turnbull 2016). This graph shows that there are volatilities throughout the years for both investors and owner-occupiers. However, from the period of 2004 to 2009, there is stability in the investment for both the investors and owner-occupiers. The percentage change in investment is relatively low due to reformed taxation sy stem. The changing or reformed rate of taxation has a negative impact on short and medium housing market. The investment returns in Australian hosing property depends on the gains from capital rather than yields from rent. Concession in capital gain tax and reduction in net losses from rental property results in reduction in investment in residential property (Obeng-Odoom 2014). Figure1: volatility in investment in property holdings (Source: created by author) In case of neutral taxation of investment on housings, there is a reduction of tax of tax on investors. However, highly geared investors face increase rate of tax. There is long-term effect of this reformed tax system. In the long term, there may have some impact of this reformed tax system on the potential investors and owner-occupiers. Current reduced tax rate works as a subsidy to the renters. It results in a lower pressure to the renters. There is a graph (figure 2) on real effective marginal tax rates on property on rent and the ratio of gearing. Here lie some assumptions. The marginal tax rate for individual is 31.5%. The rate of nominal return is 6%, the rate of inflation is 2.5% and there is an equal 50-50 percent distribution of returns to gains from capital and income from rent (Wood and Ong 2013). There is a holding of rental property for 7and half years. There is an avoidance of debt provider tax. Taking into account all these factors the graph shows difference between th e real effective marginal tax rates on property in the current on-going approach and recommended approach. At high percentage of geared investment, real effective marginal tax rate is negative and low but positive for current and recommended approach respectively. At the middle of geared investment, the real effective marginal tax rates on rental are same for both the current and recommended approach. However, for no geared investment, real effective marginal tax rate is relatively higher for current approach than the recommended approach (Miller and Oats 2016). Impact on the economy: There is a concern among stakeholders that there is many chances and opportunity to the government of Australian government to improve the tax system. The stake and stockholders recognize the potentiality of the property holdings. Therefore, property tax reform is very crucial to the equity market and the Australian economy. There is an expectation of abolition of stamp duties on conveyance. This stamp duty ensures a large amount of revenue to the government of Australia. Therefore, if there is an abolition of this tax, government of Australia needs to provide some other way out to ensure the same amount of revenue to stabilize its expenditure. Otherwise there is a amount of resources available to allocate in the remaining services (Krever and Mellor 2016). According to the New South Wales Chamber, there is a need of new model named KPMG and this may replace the revenues earn from stamp duties on land taxes. The Chamber assesses the effect of the alternative tax on the property and its effect to the entire economy. The impact of taxation on property holdings and different measures of revenues is more on the poorest household. This increases the inequality in the wealth, income from the property and materialistic wellbeing. The ability for the taxation is totally depends upon the net wealth and asset possession by an individual. The impact of income tax and property tax has a same effect on the levy on the property. The most crucial fact is that, household having lower position in the income distribution, has the lower net asset or property. A property-based levy is progressive tax. Therefore, there is an expectation that, as the income from investment property increases, the investors should pay higher tax rate, as their property tax ba se increases. This definitely ensures the equity in the Australian economy. 25% government revenues come from the increase in the tax rate7.6% to the higher positioning household in the income and net wealth table. Property tax is the most efficient tax in the Australian economy. If government wants to earn more revenue, then it may impose higher rate of tax on investment in the property holdings than in any other taxes. The supply of property is inelastic (Hulse et al. 2012). Therefore, charging higher price does not shift the investors from invest in it. There is no shift of this property to any other places or country to avoid the taxation. Therefore, if the investors want to have benefit of capital gains, then there is enforcement of the levy on property holdings. It is evident that all the taxes are causing for lower economic growth. However, some taxes have a lower effect than other taxes. Broad based property taxes are one of the most efficient taxes. The reason for this is it does not discourage someone to investing in property holdings. However, property levy would result in relatively greater government revenue though it has an impact of distributive equity in this field (Cui 2014). Figure 2: the real effective marginal rate (Source: created by author) There is an implicit subsidy for sustaining a non-neutral treatment of tax. Lower tax rate is advantageous to the renters. However, this tax rate is not transparent and well directed to improve the purchasing or renting affordability of investors. Providing sufficient amount of subsidy results in increase in the availability of housing for rent, however, there is a reduction in the welfare of the tenants. Property owners sell to reduce the security of their tenure. In contrast, in case of negative geared, proposed tax system is more effective and justified means for low-income investors (Cao et al. 2015.). While considering the overall in impact of taxation system on holding properties, the reform will results in the tax system that is not very effective on the changing the prices of property holdings toward a desired level (Almy 2014). Reference: Almy, R., 2014. Valuation and Assessment of Immovable Property. OECD Working Papers on Fiscal Federalism, (19), p.0_1. Becker, B., Jacob, M. and Jacob, M., 2013. Payout taxes and the allocation of investment. Journal of Financial Economics, 107(1), pp.1-24. Cao, L., Hosking, A., Kouparitsas, M., Mullaly, D., Rimmer, X., Shi, Q., Stark, W. and Wende, S., 2015. Understanding the economy-wide efficiency and incidence of major Australian taxes. Treasury WP, 1. Crabtree, L., 2013. Decolonising property: exploring ethics, land, and time, through housing interventions in contemporary Australia. Environment and Planning D: Society and Space, 31(1), pp.99-115. Cui, W., 2014. Taxing indirect transfers: Improving an instrument for stemming tax and legal base erosion. Virginia Tax Review, 33(4). Easthope, H., 2014. Making a rental property home. Housing Studies, 29(5), pp.579-596. Harding, M., 2013. Taxation of Dividend, Interest, and Capital Gain Income. Hulse, K., Burke, T., Ralston, L. and Stone, W., 2012. The Australian private rental sector: changes and challenges. Australian Journal of Political Science, 35(1), pp.99-110. Kelly, J.F., Hunter, J., Harrison, C. and Donegan, P., 2013. Renovating housing policy. Grattan Institute, Melbourne. Krever, R. and Mellor, P., 2016. Australia, GAARsA Key Element of Tax Systems in the Post-BEPS Tax World. GAARsA Key Element of Tax Systems in the Post-BEPS Tax World (Amsterdam: IBFD, 2016), pp.45-64. McIntosh, J., Trubka, R. and Newman, P., 2015. Tax Increment Financing framework for integrated transit and urban renewal projects in car-dependent cities. Urban Policy and Research, 33(1), pp.37-60. Miller, A. and Oats, L., 2016. Principles of international taxation. Bloomsbury Publishing. Obeng-Odoom, F., 2014. Urban property taxation, revenue generation and redistribution in a frontier oil city. Cities, 36, pp.58-64. Pawson, H. and Milligan, V., 2013. New dawn or chimera? Can institutional financing transform rental housing?. International Journal of Housing Policy, 13(4), pp.335-357. Turnbull, S., 2016. The Role of Law in Transitioning to a Sustainable Economy. Available at SSRN 2816914. Wood, G.A. and Ong, R., 2013. When and why do landlords retain property investments?. Urban Studies, 50(16), pp.3243-3261.