Gilberto Vargas is an affluent Brazilian citizen who has lived in Rio Essay

Gilberto Vargas is an affluent Brazilian citizen who has lived in Rio since 1965. He is the controlling shareholder of a multina - Essay Example The test of connection that decides whether the person comes under the jurisdiction of UK taxation is primarily the test of residence (Baistrocchi, 2013, p. 2).The network that exists amongst the scores of double tax treaties (DTTs) forms an important part of the international law. The existing DTTs are all bilateral and based on two existing models; the OECD model and the UN Model. All the DTTs have stark similarities in terms of the topics covered, the order in which the topics are presented and the language in which the articles are described. This makes the DTT network such an important element in the tax regime, that the general rules have become a feature of the international law and might become binding in situations of governing taxation of income in cases of cross border transaction. This paper deals with the case of a Mr. Vargas who is a businessman and considers moving base to London for seven years. The OECD Model of DTT The DTT that follows the OECD Model is particularly applicable for the developed countries. It â€Å"reduces tax on royalties to zero but has a positive rate on interest and dividends† (Avi-Yonah, 2007, p. 3). There is harmful tax competition in which two issues are identifiable. Firstly, tax havens have been identified â€Å"as jurisdictions with no or nominal income taxes and also one or more of lack of effective exchange of information, lack of transparency, and lack of substantial activities by tax payers†. Secondly, preferential tax regimes have been identified as regimes that offer â€Å"no or low effective tax rate and one or more of ring fencing, lack of transparency, and lack of effective exchange of information† (Baistrocchi, n.d.). The prevalence of tax havens and preferential regimes has been condemned by the OECD which has stated it to be a harmful tax competition. The basis of taxation applicable for Mr. Gilberto Vargas: Arising basis or Remittance basis In the given case study, there is OECD Model based tax treaties between the relevant countries. Gilberto Vargas is the controlling shareholder of a multinational enterprise which is based in Brazil and holds investments in the real property market in Brazil, China and India. He is a citizen of Brazil and is considering a migration to the United Kingdom, along with family, for seven years. He is then a foreign national to the UK and his income is liable to taxation for only that amount that arises to him in the UK. The status of becoming a â€Å"resident in the UK† (Judgement, 2010, p.6) creates the platform for UK tax under the provisions of â€Å"Income Tax (Earning and Pensions) Act 2003† (Judgement, 2010, p.6). He is to be considered as a resident of the United Kingdom under the 183-day rule which states that if any person stays in the UK for one hundred and eighty three days, which is approximately half of a tax year (starting form 6th April of any year and continuing till 5th April of the next year) he is c onsidered a â€Å"resident in the United Kingdom† (BN1-British Citizenship, n.d., p. 5) for tax purposes occurring in that tax year. For the citizens of UK, unless a person spends the entire tax year outside the UK with no return visits to the UK, he would be treated as a resident of UK â€Å"for the tax years in which† (You are a UK resident taking a holiday or working holiday abroad, 2010) a citizen of the UK spends any time in the United Kingdom. But when the person is a non-UK domiciled, ie, his

Accounting and Society(The Minerals Resource Rent Tax) Essay

Accounting and Society(The Minerals Resource Rent Tax) - Essay Example Australian government collects huge revenue from the taxes paid by the mining industries in the country. The various new features of MRRT have been included in this study. Moreover the potential impacts of the introduction of MRRT on the accounting policies followed by the mining companies have also been studied. Mineral Industry of Australia has been reviewed and its inherent potential and its industry structure have been studied in this report. Australia is well known for its varied natural resources. Both metallic and non-metallic minerals are widely found in Australia. It is rich in fuel minerals too. Commodity exports from Australia in the form of minerals and energy constitutes a significant portion of Australian economy. Earnings from commodity exports are expected to rise on a continuous basis for Australia because of rising demand of mineral resources worldwide. Global Financial Crisis (GFC) had an adverse effect on the mineral industry in Australia. The rise in the producti on of commodities like iron ore, copper, bauxite, natural gas, etc. have slowed down in the recent years. However, the country has a huge potential of mineral production and several investment projects are expected to come up or are already going on. Western Australia is the leading state of the country in terms of exports of metallic minerals. Major areas of coal exports in the country are Queensland and New South Wales. However to have a sustainable growth in mineral exports Australia needs a significant improvement and expansion in its infrastructural facilities. Australia falls amongst the top 10 mineral exporting countries in the world. There has been a significant increase in the spending in terms of mineral explorations in the country. Mining industry of Australia also forms a significant component of the GDP of the country. Many people get employment opportunity in the mining sector as well. Hence mineral industry is expected to contribute to Australian economic development in a significant way in future (IBP USA, 2005, p.48). 2.1.2 Industry Structure The mine industry in Australia follows a free enterprise system. Private companies of the country take part in all the mining activities like exploration, production, development and marketing of minerals. Significant numbers of mineral companies in Australia are subsidiaries of companies in US or Europe. It controls a major part of the refining and mining sector in Australia. Relevant State Governments hold the ownership rights of mineral exploration in Australia. Ownership of minerals in Australia is divided amongst State and Commonwealth ownership in onshore and offshore areas of the country. The mineral industries in each areas of the country are administered by the government authorities in Territories and States, depending on the region in which they fall. The administering process by the Government includes activities like land registration, issuing exploration permits, ensuring the compliance of g overnment regulations related to safety, health and environmental matters, levying taxes and royalties, etc. Hence, government has an effective control over the production of most of the minerals

Food Regulations in the Usa Essay Example for Free

Food Regulations in the Usa Essay Everyone has heard the stories about mad cow disease and other food-borne diseases coming into the United States from countries such as United Kingdom and China. Besides that locally, foodborne illnesses are among the top of deaths within the United States. Cause of these deaths, most could be prevented if better rules and regulations were in place federally and locally in the United States. In this paper I will be discussing insight on how the US Government can improve the effectiveness of state and local food safety programs. Food safety responsibilities at the state and local levels reside in too many agencies (health, agricultural, industry, etc. ) With all of these agencies it is hard for all of them to cooperate together when detecting and reporting said incidences to the federal level. Without an effort to build a comprehensive national regulation that cover the three basic elements of prevention, detection, and rapid response. When it comes to the area of surveillance, there is a lack in the communication chain between federal agencies, state, and local health agencies. A good example of this lack of surveillance was back in 2008, when Federal Drug Administration found traces of melamine in infant milk products. However, the FDA concluded melamine or cyanuric acid alone, at or below 1 part per million in infant formula do not raise public health concerns in babies. (2008 Chinese milk scandal) Melamine is a toxic chemical that can be harmful if swallowed, inhaled, or absorbed through the skin. According to FDA scientists, melamine can be absorbed into the blood stream forming clots that can cause kidneys to malfunction. United States FDA’s limit was put at 0. 63 mg, but was later reduced to 0. 63 mg daily. The World Health Organization’s food safety director estimated that the amount of melamine a person could stand per day without incurring a bigger health risk, the tolerable daily intake (TDI), was 0. 2 mg per kg of body mass (â€Å"Melamine†) To eliminate such risks from entering into the United States, FDA needs to improve on monitoring and/or inspection of the food safety practices of foreign food producers and suppliers. A solution to this surveillance problem would be improved communications and collaboration between federal agencies, state, and local health jurisdictions involved in food safety surveillance. As well as promote access to information from multiple passive foodborne outbreak surveillance databases by federal, state, and local health jurisdictions such as Pulse-Net. With better surveillances put into place, the next step would to concentrate on the inspection and regulation phases. There was an article written in 1956 (Eat, drink, amp; be wary, 1956) that explains how FDA does not regulate everything the same. The article goes on to explain about how Florida oranges and the additives that are used and how three of the dyes were deemed â€Å"highly toxic. It also states that if the FDA were to make new laws, which can take years for them to be passed. Another way is to mandate uniformity in product dating so consumers and regulators can differentiate between production dates, â€Å"sell by† dates, â€Å"use by† dates, and if dates are based on food safety concerns or product freshness considerations. Woteki amp; Kineman wrote an article entitled â€Å"Challenges and approaches to reducing foodborne illness† how the science of foodborne illnesses are accelerating faster than laws that can protects against said illnesses. While American consumers benefit from one of the world’s safest food supplies, the existing framework is a patchwork of laws and regulations that are frequently inconsistent and lag far behind current scientific knowledge of the risks posed by foodborne pathogens and toxic chemicals. (Woteki, Kineman, 2003) With proper regulations now in place, working on proper inspection procedures would be the next step to ensure safer food being imported and exported within the United States. Federal government needs to support continued development of a uniformed food safety inspection program for all state and local health jurisdictions and encourage its adoption through federal funding. The FDA has been working on this by developing Model Retail Food Standards. (NEHA, 2011) However, to improve the regulations that are needed the FDA have areas for improvement; such as encouraging (but not mandate) more uniformity in regulatory codes nationwide. Another solution in the inspection process would be to have a secure database where all the proper documents to be accessible by user-defined personnel. There was an incident where a local health department had to file a request for a copy of the most recent inspection of a food manufacturing plant from a certain federal agency. By the time that request was processed, six months had passed and the inspection was outdated and useless. (NEHA, 2011) Overall, the United States does ok in the prevention and detection of severe cases of foodborne illnesses. However, I believe that the FDA should do a better job in communicating with state and local government to better prevent and detect said type illnesses. Again some ways that could happen is to try to get a uniformed code of regulations across nationally. Now by doing this I am not saying we will prevent foodborne illnesses totally but we, as a nation, would be better off to indicate and be able to take the corrective actions needed.

Postoperative pulmonary complications

Postoperative pulmonary complications INTRODUCTION: Abdominal surgery involves a high risk of the development of postoperative pulmonary complications (PPCs). This is thought to be due to the disruption of normal respiratory muscle activity when a patient is anaesthetised, thereby impairing ventilation, expectoration and forced residual capacity (Auler et al 2002, Warner 2000). This may continue postoperatively leading to atelectasis, pneumonia and respiratory dysfunction (Richardson and Sabanathan 1997). Furthermore, abdominal pain resulting from the surgical incision may limit deep breathing (Dias 2008). Exercises which promote lung inflation may help to counteract the decreased lung volumes which patients tend to present with following surgery (Guimarà £es 2009). Incentive spirometry (IS) is commonly used as a prophylactic treatment to prevent pulmonary complications following surgery. An incentive spirometer is a device that uses visual feedback, such as raising a ball to a line, to encourage a maximal, sustained inspiration (Overend 2001). IS is often promoted as a useful tool for rehabilitation of the respiratory muscle function following surgery. It is hypothesised that inspiration to full capacity discourages the development of atelectasis by preventing the collapse of the alveoli, and encourages correct respiratory muscle control and coordination, thereby decreasing the incidence of PPCs (Overend 2001). Incentive spirometry is a low-cost intervention, and allows the patient to experience regular rehabilitation with minimal therapist hours (Hall 1991). However, recent arguments have claimed that this technique has little more effect than conventional physiotherapy, deep breathing methods or no intervention at all (Dias 2008). Several recent randomised controlled trials have attempted to determine the effect of incentive spirometry in comparison to other interventions such as deep breathing exercises, or no specific post-operative rehabilitation. The aim of this systematic review was to evaluate recent literature to determine the prophylactic effect of incentive spirometry for the avoidance of pulmonary complications in patients recovering from abdominal surgery. METHOD: A wide-ranging search of the literature was carried out, utilizing a series of key words deemed optimal for recruitment of relevant articles (Table 1). Several databases were searched by this method (Appendix 1). These included PubMed, PEDro, CINAHL, Medline via OVID and Cochrane. Reference lists sourced from several of these articles were then hand-searched. Limits were set to locate randomised controlled trials on humans, published in English from 1985 onwards. Articles published prior to 1985 were deemed to be potentially unreliable and irrelevant due to the advances in technology and medical knowledge regarding respiratory physiotherapy since this time. Articles which fulfilled the inclusion criteria (Table 2) were then assessed for methodological quality using the Physiotherapy Evidence Database (PEDro) Scale. The PEDro Scale is an 11-item Scale devised to rate the methodological quality of randomised controlled trials relating to physiotherapy (Maher et al 2003). The components of the PEDro Scale are seen in Table 3. The PEDro Scale was selected to consider the value of the methodology used for each RCT because there is a high level of recent, independent evidence to indicate that the scores generated by this Scale are of sufficient reliability to support decision-making in physiotherapy (Maher et al 2003, Mosely et al 2002). The RCTs assessed by the author were all included within the PEDro database, thus had already been rated by persons with specific training in applying the PEDro Score to RCTs. The scores gained from this are therefore regarded to display a high level of accuracy. Prior to assessment, the exclusion criteria was set as a PEDro Score of less than five out of ten. A PEDro Score of five or greater is evidential of a study of moderate to high quality (Mosely et al 2002). A summary table (Appendix 2) was constructed to display the information retrieved from the four articles included in the review. This data included: PEDro Score, sample size and follow-up, outcome variables, intervention, limitations, results and clinical implications of the findings. This systematic review evaluated the benefit of the use of incentive spirometry in comparison to a control group or other intervention. This was achieved by considering the incidence of pulmonary complications (defined by a variety of outcome variables) between the groups involved in each trial. RESULTS: Search method and study selection: The initial search produced 85 non-duplicate articles of which 24 were screened. The criteria for inclusion into the review are documented in Table 2. After reading the abstract of the 24 articles selected, a further 16 records failed to meet one or more of the inclusion criteria. The remaining eight articles were then assessed for eligibility by applying the exclusion criteria (Table 2). One review article was excluded. Three RCTs were deemed to exhibit low methodological quality having produced a PEDro Score of less than five out of ten, and were excluded. The remaining four RCTs selected for the review are documented in Appendix 2. The complete search process is shown by Figure 1. Methodological quality: Table 4 shows the level of methodological quality for each article. All articles rated six or above on the PEDro Scale, and demonstrated competency in the aspects of random allocation, baseline comparison, assessor blinding, and adequate follow up. Those trials by Stock et al (1985) and Schwieger et al (1986) failed to include concealed allocation and intention to treat. Due to the nature of the intervention, none of the trials had subject or therapist blinding. Intervention and outcome variables: The four studies selected for the review include the use of IS as an intervention. Outcome variables were obtained from common methods used to diagnose pulmonary complications, including (but not limited to) blood gas analyses, body temperature, sputum analysis, chest radiography and spirometry. None of the studies documented in Appendix 2 found any significant difference between the intervention of IS and other intervention or control groups in the development of pulmonary complications. Pulmonary complications: Hall et al (1991) compared the intervention of IS to a control group of patients receiving conventional chest physiotherapy. Pulmonary complications developed in 15.8% (95% CI 14.0-17.6%) of those patients undergoing regular maximal inspirations with the use of an incentive spirometer, compared to 15.3% (95% CI 13.6 17.0%) of patients receiving conventional chest physiotherapy (Hall et al 1991). Similarly, Schwieger et al (1986) found no statistically significant benefit to promote the use of IS. 40% of those patients performing regular IS developed pulmonary complications. The control group, receiving no specialized post operative respiratory care, had a 30% incidence of the development of respiratory complications (Schwieger et al 1985). Two studies (Hall et al 1996, Stock et al 1985) compared IS against other interventions designed to have a prophylactic effect on the development of pulmonary complications following abdominal surgery. Hall et al (1996) found that IS has different levels of efficacy depending on a patients risk of developing a PPC. Post operative respiratory complications were found in 8% of low risk patients randomised to receive incentive spirometry, and in 11% of those who undertook deep breathing exercises. PPCs were detected in 19% of high risk patients receiving IS and 13% of patients who received a combination of IS and conventional chest physiotherapy (Hall et al 1996). Stock et al (1985) found no notable difference in the development of PPCs between patients randomised to IS, continuous passive airway pressure and coughing and deep breathing exercises. Post operative atelectasis All of the studies considered in this review included the presence of atelectasis detected by radiograph as a specific outcome variable to indicate a PPC. No studies showed a significant difference in the presence of post operative atelectasis between groups. Swieger et al (1986) found atelectasis to affect 30% of the IS group and 25% of the control group. Stock et al (1985) recorded a 24 hour postoperative incidence of atelectasis of 50%, 32% and 41% for patients receiving incentive spirometry, coughing and deep breathing exercises and continuous passive airway pressure, respectively (p FEV/FVC Two studies (Stock et al 1985, Swieger et al 1986) considered the change in forced expiratory volume and forced vital capacity following abdominal surgery. Stock et al (1985) noted an average decline of forced vital capacity to 49%, 62% and 69% of the preoperative value at 24, 48 and 72 postoperative hours respectively (p DISCUSSION: This systematic review provides a comparative analysis of the use of incentive spirometry for a prophylactic effect on the development of pulmonary complications following abdominal surgery. Four RCTs comprised the results analysed in this review. Two of these articles rated 6/10 on the PEDro Scale (Stock et al 1985, Swieger et al 1986) and two articles were awarded a score of 8/10 (Hall et al 1991, Hall et al 1996). While each study evaluated the use of IS for prevention of PPCs following abdominal surgery, the comparisons within each study varied. Only one trial (Schwieger et al 1986) compared the IS intervention group to a control group which received no specialised post operative respiratory care. Hall et al (1991) instead considered the IS intervention group to patients receiving conventional chest physiotherapy. Two trials, (Hall et al 1996, Stock et al 1985) compared the use of incentive spirometry to other specific respiratory physiotherapy modalities. Hall et al (1996) also investigated the effect of the patients putative risk factors on their incidence of development of PPCs. It is difficult to make comparisons between the selected studies, due to the high variance of intra-study comparison. Participants Two of the studies had high numbers of participants (Hall et al 1991, Hall et al 1996), allowing for the assumption to be made that the results gained from this are accurate and representative of the sample population. Two studies had comparatively low numbers of participants (Stock et al 1985; n=64. Swieger et al 1986; n= 40). The studies with low participation rate exhibited high levels of incidence of PPCs compared to the larger studies. This indicates that the low number of participants may have caused an exaggeration of the incidence of PPCs considered in these studies. The overall male: female ratio of the studies investigated was 679:758. The gender imbalance was particularly pronounced in the trials which had low levels of participation (Stock et al 1985, Swieger et al 1986), with females outnumbering males. This makes the results more generalizable to females and decreases external validity (Juni et al 2001). This is particularly important to the analysis of respiratory function due the gender-related differences regarding function, shape and size of the lungs and the chest cavities (Becklake and Kauffman 1999). This can alter the respiratory mechanics and thus create gender biased results (Auler 2002). Publication bias is also a possible limitation of this review. Studies which obtained undesirable results are less likely to be published, thus the available literature may be biased toward a favourable outcome (Egger 1998). Intervention and outcomes The intervention itself may create bias with respect to using the comparability between the studies evaluated in this review. The administration of incentive spirometry varied slightly between trials. For example, in the trial by Schwieger et al (1986), patients were instructed to breathe deeply (with use of IS) for five minutes hourly, twelve times daily for three postoperative days. The participants in the study by Hall et al (1996) required patients to maximally inspire and hold ten times per hour. This means that broad term of incentive spirometry may actually correlate to a slightly different intervention for each study, so the incentive spirometry results evaluated in this review may not be entirely comparable. The comparable intervention of conventional chest physiotherapy is also questionable as this could also involve incentive spirometry, thus give the same results as IS whilst appearing as a separate intervention. There was inconsistency in follow up time between the four trials (see Appendix 2), which makes it difficult to pool results. Variances of outcome measures across the four studies were also a source of limitation. Outcome variables for each study are summarised in Appendix 2. The definition for pulmonary complication is potentially limiting as this would affect the diagnosis and thus results gained. The professional ability of those assessing the outcome measures (e.g radiologists) needs to be taken into account. Trial methodology Due to the nature of incentive spirometry, neither patient nor therapist blinding was carried out. This introduces the possibility of performance bias and detection bias (Juni et al 2001). Concealed allocation was missing from two studies ( Stock et al 1985, Schwieger et al 1986). A lack of concealed allocation allows for the possibility that an investigator may change who gets the next assignment, thus making the intervention group less comparable to the control group (Shulz 2000). Intention to treat analysis is also devoid in two studies (Stock et al 1985, Schwieger et al 1986), therefore clinical effectiveness may be overestimated in these trials (Hollis and Campbell, 1999). CONCLUSIONS: This review found that there is currently no evidence to support the hypothesis that incentive spirometry has a prophylactic effect on the incidence of pulmonary complications in patients recovering from abdominal surgery, compared to other physiotherapy modalities such as deep breathing exercises and conventional physiotherapy. Another recent systematic review (Guimarà £es et al 2009) has obtained similar findings. One study (Schwieger 1986) found that there is no significant difference in the development of PPCs between post abdominal surgery patients receiving incentive spirometry and those who received no specialised post operative respiratory care. This was the only study to compare incentive spirometry against a control group receiving no other form of physiotherapy, so it is difficult to completely rule out the possibility that IS may have some prophylactic effect which has been masked by an equal prophylactic effect of the other therapies. The clinical implications of this i s that if incentive spirometry does in fact provide some prophylactic effect on postoperative abdominal surgery patients, this benefit is no greater than that provided by other forms of physiotherapy. IS is less cost effective than deep breathing exercises, but requires less therapist hours than conventional physiotherapy. Therefore, a higher level of adequate and conclusive research needs to be done before incentive spirometry can be promoted as having a prophylactic effect on the incidence of PPCs following abdominal surgery. Articles used as a template for the review format: Andersson G, Mekhail N and Block J.(2006). Treatment of Intractable Discogenic Low Back Pain. A Systematic Review of Spinal Fusion and Intradiscal Electrothermal Therapy (Idet). Pain Physician; 9: 237-248. Dodd K, Taylor N and Damiano D. (2002). A systematic review of the effectiveness of strength-training programs for people with cerebral palsy. Archives of Physical Medicine and Rehabilitation. 83: 1157 1164. Viswanathan P and Kidd M. (2009). Effect of Continuous Passive Motion Following Total Knee Arthroplasty on Knee Range of Motion and Function: A Systematic Review. Unpublished article. University of Otago, School of Physiotherapy. Dunedin, New Zealand. Articles used in review: Hall J, Tarala R, Harris J, Tapper J and Christiansen K. (1991). Incentive Spirometry versus routine chest physiotherapy for prevention of respiratory complications after abdominal surgery. Lancet 337: 953-956. Hall J, Tarala R, Tapper J and Hall J. (1996). Prevention of respiratory complications after abdominal surgery: a randomised clinical trial. British Medical Journal 312: 148-152. Schwieger I, Gamulin Z, Forster A, Meyer P, Gemperle M and Suter P. (1986). Absence of benefit of incentive spirometry in low-risk patients undergoing elective cholecystectomy. A controlled randomized study. Chest 89: 652-656. Stock C, Downs J, Gauer P, Alster J and Imrey P. (1985). Prevention of postoperative pulmonary complications with CPAP, incentive spirometry and conservative therapy. Chest 87: 151-157. Other references: Auler J, Miyoshi E, Fernandes C, Bensenor F, Elias L and Bonassa J. (2002). The effects of abdominal opening on respiratory mechanics during general anaesthesia in normal and morbidly obese patients: A comparative study. Anesthesia and Analgesia 94: 741-8. Becklake M and Kauffmann F. (1999). Gender differences in airway behaviour over the human lifespan. Thorax 54: 1119 1138. Egger M and Smith G. (1998). Meta-analysis bias in selection and location of studies. British Medical Journal 316: 61-66. Guimarà £es M, El Dib R, Smith A and Matos D. (2009). Incentive spirometry for prevention of postoperative pulmonary complications in upper abdominal surgery.Cochrane Database of Systematic Reviews2009, Issue 3. Art. No.: CD006058 Hollis F and Campbell S. (1999). What is meant by intention to treat analysis? Survey of published randomised controlled trials. British Medical Journal 319: 670-674. Juni P, Altman D and Egger M. (2001). Systematic reviews in health care: Assessing the quality of controlled clinical trials. British Medical Journal 323: 42-46. Maher C. (2000) A systematic review of workplace interventions to prevent low back pain. Australian Journal of Physiotherapy 46: 259-269. Maher M, Sherrington C, Herbert R, Mosely A and Elkins M. (2003). Reliability of the PEDro Scale for rating quality of randomised controlled trials. Physical Therapy; 83: 713-721. Moher D, Liberati A, Tetzlaff J and Altman DG. (2009). Preferred reporting items for systematic reviews and meta-analyses: the PRISMA statement. British Medical Journal 339: 332-339. Mosely A, Herbert R, Sherrington C and Maher C. (2002). Evidence for physiotherapy practice: A survey of the physiotherapy evidence database (PEDro). Australian Journal of Physiotherapy 48: 43-49. Overend T, Anderson C, Lucy S, Bhatia C, Jonsson B and Timmermans C. (2001). The effect of incentive spirometry on postoperative pulmonary complications: A systematic review. Chest 120: 971-978. Richardson J and Sabanathan S. (1997). Prevention of respiratory complications after abdominal surgery. Thorax 52: 35-40. Schulz K. (2001). Assessing allocation concealment and blinding in randomised controlled trials: why bother? Evidence Based Nursing 4: 4-6. Warner D.(2000). Preventing postoperative pulmonary complications: The role of the anesthesiologist. Anesthesiology 192: 1467-72.

The Significance of the Beginning Chapter of Frank McCourts Angelas Ashes :: Essays Papers

The Significance of the Beginning Chapter of Frank McCourts Angelas Ashes He is just another poor Irish boy. His story is of poverty, emotional struggles, and growing up. Have we not read about that already? Everyone thinks their childhood is unique, but do we not all have basically the same experiences? Frank McCourt experiences events similar to other children, but that fact is forgotten once the reader begins Angela’s Ashes. Actual reality becomes less important than this little boy’s perception of reality, upon which the focus is set and remains there throughout the book. McCourt is not telling the story of what happened, but rather of how the events related to his own development. He draws the reader into himself by writing in the first person and using a personal tone which always reflects his outlook. In the first chapter, he inconspicuously establishes himself as the only character in his memoir, causing the reader not to follow him through his childhood, but to become him as a child. â€Å"People everywhere brag and whimper about the woes of their early years, but nothing can compare with the Irish version†(1), McCourt writes as he begins to describe the world in which he grows up. For he creates a separate world for himself, where people he knows wander in and out whenever they can hold his attention. McCourt’s world serves as a coping mechanism as well as an expression of his creativity. He surrounds himself with the depressing truth about his home and family, but brings in each morsel of truth with his own explanation, often humorous, thus exposing himself only to his interpretation of reality. McCourt’s task is to contain his world in the four hundred sixty pages of the book and to have the reader immersed by the end of the first chapter. The opening pages provide a foundation for McCourt, himself, and for his perception, enabling the reader to follow his stream-of-consciousness sentences throughout the book. He gives a flash preview of the book’s content on the first page, giving the reader an idea of what he is getting into. McCourt then abruptly interrupts himself (which becomes common throughout the book) as though he has forgotten to mention some pertinent fact, and then proceeds to introduce his parents. Although he is now writing from his parents’ point of view, the reader is quite aware that this is still McCourt’s interpretation of their story.

Disparity between the Rich and Poor Essay

The poor hating the rich has already occurred earlier a few years back, when people started hating the rich because they were selfish and use money inappropriate ways. People eventually started developing jealousy among these rich people, and slowly away did they start riots and protests. There are many reasons why this has happened. Firstly this has happened, because these rich people and poor people are simply just different, any time there are different groups, especially two different groups. And over time people start to notice the differences because they’re divided into classes, and get angry because of the stereotypes of how rich people are snobby and look down on the poor, but it’s stupid to hate someone because of their money rather than hating on their personality. Secondly the poor people are jealous of how the rich tend to lead better lives than the poor, which the poor resent. It’s because of how rich people feel the need to just use money, even if it’s on useless things just to get rid of the money, the poor people are jealous of how they’re throwing things away, that they’re never going to have in their lifetime. And finally, the rich controls how the places run, governmentally and economically. And sometimes they feel like they’re being pushed around because the rich are already richer than them and now being able to bark orders at them, building even more resentment. To solve this issue, the government can start out by setting long term and short term policies. Short-term policies can be used to help the poor people like insurance and help them cover the percentage of the salary and help them regain their path. As for long term policies, it should be provided for the extremely poor people have are almost bankrupt to begin with, meaning it will be the same as short-term policy but longer, for at least 1-2 years. Secondly the rich can also help resolve this issue by holding many charity events for the poor people, charity events games that let them collect money. Then an extremely discounted store just for the poor people. Therefore the poor will not have as much resentment on the rich after they have done this many things for them to live on. This is to build a harmonized society, for the rich and the poor to cooperate with one another.

Smed (Single Minute Exchange of Die), Continuous Improvement Activity for Crank Changeover Process. Essay Example

Smed (Single Minute Exchange of Die), Continuous Improvement Activity for Crank Changeover Process. Essay Example Smed (Single Minute Exchange of Die), Continuous Improvement Activity for Crank Changeover Process. Essay Smed (Single Minute Exchange of Die), Continuous Improvement Activity for Crank Changeover Process. Essay GM INDIA POWERTRAIN PROJECT TRAINEE TOPIC SUMMARY Name of Trainee: SYAMLAL. A. R Qualification: Mechanical Engineering Institute: National Institute of Technology, Calicut Project Guide: Vinayak Angane Title of the project: SMED (Single Minute Exchange of Die), continuous improvement activity for crank changeover process. Brief Description of the project: Use SMED techniques to reduce changeover time through system for crank machining to throughput simulation approved levels. Activities to be performed by trainee: * Update crank changeover board to reflect the current. Create and manage tracking sheet of changeover issues and countermeasures. * Measure changeover times by operation. * Get changeover within ‘OEM’ specified timing by end of project. Learning/Expectation of the trainee at the end of term: * Understand process of manufacturing crankshaft. * Understand how to implement continuous improvement process on shop floor. * SMED research and implementation. ACKNOWLED GEMENT I would like to express my gratitude to all the people in the General Motors Power Train department for helping me with my project. I would like to thank the Human resources managers who gave me an opportunity to undertake such a project in a world renowned company as General Motors. I would also like to thank all the operators who passed on all the knowledge that they could in two months to help me understand all the processes. They also helped me in various situations where it seemed that my project would come to a standstill, giving me exactly what I needed to go on. Next I would like to thank the each and every single person in the crank line who helped me and guided me in every step. They provided me with the resources and made suggestions that helped me improve and build a base for my ideas. I would also like to thank my fellow project trainee who had much more experience than me. He helped me to take off on my own path to completing the project with his valuable suggestion and ideas. Above all I would like to thank him for being a very good friend at the hour of need. I cannot fail to mention the undying support of Mr Kisan Kapse, Mr Prashant Kurde and Mr Bharat Sawant who helped me in every stage of the project. They were of great help in difficult times. I am deeply in debt to them whose stimulating suggestions and encouragement helped me in times. Last but not the least I would like to thank my project guide Mr Vinayak Angane who looked closely throughout the project, correcting and offering suggestions for improvement. He took time off his busy schedule to explore me with alternate approaches to my problem and with ideas that could never have occurred to me on my own. INTRODUCTION The General Motors powertrain in Pune machines cam carrier, cylinder Head, cylinder block and crankshaft. GMI powertrain in Pune is a level IV flex plant. This power train plant is the one and only Level IV Flex plant in India. A level IV flex plant means that the plant can machine different types of the same component in the same machine. This is done by changing the die holding the component and also changing the program mentioning where to machine. My project revolves around the SMED of crankshaft. Some different parts constitute of the Cylinder block, Cylinder head the Crankshaft. The crankshaft is the part of an engine which translates reciprocatinglinearpiston motion into rotation. Basically the crankshaft powers the engine. Crankshafts can be monolithic (made in a single piece) or assembled from several pieces. Monolithic crankshafts are most common, but some smaller and larger engines use assembled crankshafts. The different types of crank made in GM Powertrain Talegeon plant are 1. 0 xSDE, 1. 2 BDOHC, 1. 3 xSDE and 1. 4 BDOHC. SMED (Single Minute Exchange of Die) is a method for rapidly and efficiently converting a process from running the current product to running the next product. SMED is also often referred to a Quick Changeover. The SMED method can, and often is, used in starting up a process and rapidly getting it to running condition with minimum waste of time. SETUP CHANGE / CHANGEOVER Setup change/ Changeover is preparation, execution of activities in work station which includes hardware changes, sometimes software changes e. g. : locator centres, chuck jaws, steady program calling etc. to produce good to good parts. Change over time is defined as the time difference of the last product produced and the next new product produced with the right quality and at the right speed. The production capacity of a plant is determined by the changeover time. Unless the changeover time is reduced to the bottleneck the production can’t meet the target Production sites with long setup times are characterised by * Low flexibility of the component * Large batch sizes * High levels of stock If we decrease the setup change time then we could use the extra capacity either to increase productivity or to decrease the batch sizes. There are many benefits likereduction in lead time and therefore increased, improved and faster delivery, higher productivity and therefore satisfying customer needs faster, Reduction in working capital, less disturbances etc. SINGLE MINUITE EXCHANGE OF DIE (SMED) The process of changing die is called Single Minute Die Exchange (SMED). Single-Minute Exchange of Die  (SMED) is one of the many  lean production  methods for reducing waste in a manufacturing process. It provides a rapid and efficient way of converting a manufacturing process from running the current product to running the next product. This rapid changeover is the key to reducing production lot sizes and thereby improving flow. The phrase single minute does not mean that all changeovers and start-ups should take only one minute, but that they should take less than 10 minutes. In short it should be a single digit number. The different features of SMED are: * It is a systematic approach that decreases disturbances and problems * The main factor that can lead to its success are team work creativity * SMED methods are used for exchange of dies, but it can also be used for cleaning and for maintenance purposes. IMPORTANCE OF REDUCING CHANGEOVER TIME Reducing changeover time is like adding capacity, increasing profitability and can help most manufacturers gain a competitive edge. Image a pit crew changing the tires on a race car. Team members pride themselves on reducing changeover by even tenths of a second because it means that their driver is on the road faster and in a better position to win. The same philosophy applies to manufacturing – the quicker you are producing the next scheduled product, the more competitive you are. Reducing changeover times is a fundamental requirement of any company to take lead over the other in production and maintaining top position. By understanding the principles and practices of the SMED system organisations will be able to cut changeovers by over 50% with very little expenditure, and to single minutes with the modification of tooling and fastening systems. Single Minute Exchange of Dies can be applied to any changeover operation and aims to reduce the overall downtime for a complete changeover to less than nine minutes. An understanding of the operational benefits to be gained from the fast exchange of tooling. The interaction of a multi-disciplined workforce constructively looking to eliminate waste from the changeover process. How unstable setups can adversely affect subsequent operations and how standard operating procedure can eliminate these concerns. A team approach in understanding the methodology used in applying SMED through theoretical explanation and practical involvement in actual changeovers. SMED IMPLEMENTATION To successfully implement SMED in a system is a difficult task. Therefore to successfully guarantee the implementation of the process, the following steps should be followed closely. STEP 1 – FOCUS * Start by choosing the right equipment to start with. . This is normally a bottle-neck with long set-up times STEP 2 BUILD THE RIGHT TEAM Work cross-functional. Operators, Technicians, Engineers and Managers should worktogether STEP 3 – MEASURE AND SET GOALS * Visualize the present situation and agree on a common goal STEP 4 – 5S * To succeed you will need a clean and well organized work-place. A 5S implementation is recommended. This process will be explained in detail as we move ahead. STEP 5 – ANALYSIS * Keenly observe the operations and processes. Analyze the present situation video-technique. The different moments are classified as being external or internal and waste or not waste. All known disturbances are listed as well. STEP 6 – SEPARATION BETWEEN INTERNAL AND EXTERNAL MOMENTS * The purpose is to secure that all external set-ups are performed when the machine is running. Use checklists, function controls and improved transports. For example collect necessary tools and consumables before the next operation starts up or sharp the tools before activity starts. STEP 7 ELIMINATION OF WASTE * Measures are carried out to reduce all types of waste. This includes: * Elimination of all need for adjustments. * Exchange of bolts for quick-fasteners. * Standardized parts, tools, dimensions Need for quality control STEP 8 FOLLOW UP AND IMPROVE * Each changeover should be so planned that it is better and faster than the previous one. Each changeover should be analysed and properly documented which includes suggestion that could make it faster THE 5S SYSTEM â€Å"5S† is a method to create a safer, cleaner, and better-organized workplace. The five S in the process stand for: * SET IN ORDER The princi ple here is to keep things in their proper places. One guide to proper placement is to keep frequently-used items handy, and store other things where they can be found. In reference to a workplace, it means: At present the tools required for the changeover process are stored in red tool carts and the carts are kept in a specific location for easy access. The tool carts are rolled to the machine where changeover is taking place at the required time. SORT Every tool which is used for a changeover process must be tagged and identified properly. All the operators involved in the changeover must be aware of the location and purpose of the tool. SHINY CLEAN This is the exception – the only one-time activity in the 5S method. This stage has two goals: Determine and gain agreement on the desired level of cleanliness * Learn how to make new routines so this will become standardized STANDARDIZED CLEANUP In this phase consider the sources of dirt: air-borne dust; sawdust or other dry powder from cutting operations; splatter from wet processes; or simple trash because there is no proper container. A practical target is to have all workers take five minut es every day to tidy up after themselves – including the time to complete and sign the checklists. Supervisors should monitor compliance with the clean-up. The checklists make this both important and achievable. SUSTAIN This phase is perhaps the most important concept that includes instilled discipline, self-discipline, common cultural values, and self-motivated practice to improve. This step requires continued management support and communication. It brings out the leadership qualities of the employees and also improves their human values too. All these activities should be followed up on a regular basis with full commitment and hard work from all operators as well as managers for SMED to be a success. ACTIVITIES PERFORMED * Understood process of manufacturing crankshaft Understood the process of manufacturing crankshaft with the process flow of current status and different machines involved. * Understood activities performed by different machines OP 10:Machine: HELLER * Mill the lengths * Centring * Orbital and hollow milling OP 20:Machine: HELLER * Rough milling of mains/pins incl. * Counter weights and incl. * Rough diameter of mains and pins OP 25:Machine: HELLER * Broaching of mains and journals OP 30:Machine: HELLER * Outer Diameter milling of pins OP 40 (A B):Machine: NTC * Drill and camphor oil holes OP 50:Machine: ELOTHERM * Washing Hardening (only for xSDE) * Tempering (only for xSDE) OP 60:Machine: HEGENSCHIEDL * Deep rolling * Strengthening OP 70:Machine: NTC * Recenter both ends OP 80:Machine: NILES-SIMMONS * Finish turning * Thrust face and hub outer diameter and post end shoulder * Post process measuring OP 100 (A B):Machine: LANDIS * Grinding mains and pins OP 110 (A B):Machine: NTC * Ream index holes * Milling keyway * Machine rel uctor ring holes and flange holes OP 120:Machine: ROBOTIC * Brush * Check oil holes OP 140:Machine: LANDIS * Grinding Flange and post ends OP 160:Machine: SCHENK BALANCE Balancing OP 170:Machine: SUP FINA * Polish mains and pins * Thrust face and flange outer diameter (2 stations) OP 180:Machine: FINE TEC * Wash and dry OP 190:Machine: HOMMEL * Final inspection (2 stations) OP 200:Machine: MANUAL * Manual assembly of dowel pin SMED FOR CRANKSHAFT CHANGEOVER My project revolves around the changeover process in the crankshaft line. My project activities can be divided into the following: * Documentation of the changeover process for the entire crankshaft line. * Identified and separated internal and external activities for the changeover process. To define separate activities for different operators. My activity here consists of reducing changeover time. TO REDUCE CHANGEOVER TIME USING SMED TECHNIQUES The steps involved in reducing the changeover tie using this method are: 1. Observe the current methodology 2. Document it appropriately 3. Separate the INTERNAL and EXTERNAL activities. Internal activities are those that can only be performed when the process is stopped, while External activities can be done while the last batch is being produced, or once the next batch has started. Make sure it is properly documented. 4. Do most of the activities to be done during the changeover to be done when the previous batch is being done or while the buffer is running. 5. Try to simplify each and every process. 6. The procedure as well as the measures taken to simplify the timings should be well documented and easily accessible. 7. Keep a standard improvement percentage for each new changeover. Teamwork, meaning several operators sharing changeover operations in order to minimize the stop time is also scarce. As changeovers take time, cause productivity loss and carry costs, the temptation is to dilute them in changing less often by launching bigger batches. This policy ends up with higher inventories and lower agility for the production. Documented the current changeover process The machine is usually stopped and all changeover operations happen in sequence, while the machine is stopped. The machine will start again only after completion of adjustments and trials. Most often all these operations are done without any standard method nor procedures or checklists. This means the changeover sequence, and hence its duration is related to individual know-how, skills and habits. During this stage: * Agreed on the start and end of the changeover * Observed the changeover * Recorded ALL observations * Organized it and created changeover table * Record times for each element The time required for each individual steps were measured and added to the table for OP 20, OP 25, OP 30 and OP 40. Recorded and organized all observations for OP 20, OP 25, OP 30, OP 40, OP 60, OP 70, OP 80, OP 100 and OP 160 and created a table as follows: Separated INTERNAL and EXTERNAL activities Another important process is separating the internal and external activities performed during changeover. This is a serious procedure which must be done with a lot of care, which will help in the reduction of changeover time. During this stage: * Identified whether each step in the changeover is ‘internal’ or ‘external’ * INTERNAL activities are those which can be performed only when the machine is stopped (e. g. : removing or clamping jaws) * EXTERNAL activities are those which can occur while the machine is running (e. g. returning tools to storage after use and bringing new tools to the machine) * Separated each step involved in changeover to internal and external Separated activities for OP 20, OP 25, OP 30, OP 40, OP 60, OP 70, OP 80, OP 100 and OP 160 and added in the same table. Different external activities consist of: * Having everything prepared before stopping the machine (checklists) * Any preheating, pr e-cleaning, presetting that could be completed * Standardizing changeover parts with attachments/improvements to help speed up centering and securing * Cleaning and keeping new changeover parts to be changed Defined activities for both team members During the next phase of the project, I defined activities for both the team members involved in the changeover, i. e. the steps that must be performed by first operator and second operator were classified. The thought of parallel operations leads mainly to the following features: * Two or more people doing different jobs at the same time (e. g. : while first operator removing tool, second one bringing tool trolley in position in case of OP 20) Two people working together on one operation (e. g. : Both the operators changing over OP 40 A and OP 40 B simultaneously Others * Recorded the different tools and the auxillary equipments required to complete the changeeover * The different tools used in every step of changeover were noted down. * Bolt size of different allen screws were recorded * Auxillary equipments needed such as torque wrench, ratchet etc. were added in the same tabe * Organized changeover parts in the part trolley As part of the implementation of 5S system, inorder to reduce the part searching time, each and every part involved in the changeover process were photographed. These photos were stick inside the machine tool trolley and hence the part searching time was reduced. * Improving location labeling to make items easier to find * Organized changeover parts in part trolley with photos having part number and part name on them * Hence reducing the time required for accessing the correct part * Deskilling and avoiding confusion SAMPLE PICTURE * The photographs were stick inside the tool trolley For different models, differents racks were provided so as to avoid confusion * In one rack, the space wasseparated inorder to fit to all the parts to be changed over All the above processes helped in reducing the part searching time and also worked as an alternate checklist. Also created a chelist of different parts to be changed for different operations. * Measured changeover time by station * Plotted graph with comparison of actual time taken by station for changeover to simulation * Plotted graph for total time taken for changeover for OP 20 to OP 180 Plotted graph for time taken to changeover from model 1. 0 to 1. 2 for OP 20 to OP 180 * Plotted graph for time taken to changeover from model 1. 0 to 1. 2 for OP 20 to OP 180 Suggestions * Providing power tool for all loosening and tightening processes instead of Allen key * Power tool will reduce about: 15 min for OP 20 3 min for OP 25 9 min for OP 30 * OP 40 * Changeover both OP 40 A and OP 40 B simultaneously * Reduce machine lockout time by making bed flush valve in action which was not noticed earlier * Hence solved problem of chips getting stuck in burr OP 60 * Get power tool * Change the tool tray (boxes) in which rollers are placed * Arrange rollers in boxes in same order that they are to be used * Stick colour codes on box also * Make arrangement loosen minimum number of bolts and adjust measuring probe * Provide power t ool for OP 80 will reduce approximately 4 min * OP 160 * Provide a plastic kit (box) with separations which can be taken and placed inside the machine through the side door which makes the operator not to lean in and out of machine each and every time * Bearing seal on the extreme is not used for 1. xSDE which is not required to be mounted * OP 10, OP 50, OP 70, OP 100, OP 110, OP 120 and OP 180 are already changed over in time or about time CONCLUSION At the end of the project, I was able to understand process of manufacturing crankshaft, different machines used in crank line and their uses, what is changeover and its use in the plant, advantages and disadvantages of changeover and importance of reducing changeover time. As a preliminary step to the project, I studied the basic idea of SMED (Single Minute Exchange of Die) and 5S techniques. Found out how SMED techniques can be used to reduce changeover time. During the project, I documented the whole process step by step for changeover for OP 20, OP 25, OP 30, OP 40, OP 60, OP 70, OP 80, OP 100 and OP 160. Organized these steps and created a changeover procedure table. Defined activities for both the team members involved in the changeover in the same table. Separated internal and external activities occurring during changeover and marked it in the changeover procedure table. Time taken for each step in the same table was also recorded (for OP 20, OP 25, OP 30 and OP 40). Reduced machine lockout time for OP 40 by making bed flush valve in action which was not noticed earlier and hence solved the problem of chips getting stuck in the burr and making the cleaning process long and difficult. The changeover parts in the part trolley were organized with the help of photos having part number and part name. Measured changeover time by station and plotted graphs: * Comparison of actual time taken by station for changeover with simulation time (For OP 20 to OP 180 for last 7 changeovers) * Total time taken for changeover by stations For OP 20 to OP 180 for last 7 changeovers) * Time taken for changing over from 1. 0 xSDE to 1. 2 BDOHC (For OP 20 to OP 180 for last 4 changeovers) * Time taken for changing over from 1. 2 BDOHC to 1. 0 xSDE (For OP 20 to OP 180 for last 5 changeovers) Updated crank changeover board to reflect current by updating different graphs required and action plan. The process to implement continuous improvement on shop floor was understood and perfected. Different steps to decrease the time taken for changeover process and to bring it under OEM specified timing was suggested.