Photo Aging of Skin

Photo Aging of Skin Photo aging is the effect of chronic ultraviolet exposure on the skin, and the term was first used by Kligman, back in 1986(1). Incidence of Photo aging is increasing in year by year. Photo aging is premature aging of skin, which is a very complex process which causes progressive functional and aesthetic changes in the skin. Photo aging is mainly due to Ultraviolet (UV) radiation that is UVa and UVb radiation and can also be due to genetic factors. Apart from UVa and UVb other rays like infrared and visible rays are also responsible for Photo aging (2). Photo aging is entirely different from chronological aging. Chronological aging, which is a natural phenomenon and cannot t be reversed or prevented like Photo aging and they differ clinically and histologically from Photo aging. Photo aging is characterized by wrinkling of skin, loss of skin tone, loss of resilience due to loss of skin strength and skin elasticity. Photo aging appears mostly in areas which are exposed to sunlight like face, neck and back of the hands and is clinical presentation is with deep coarse wrinkles mostly around the eyes, then the mouth and on the forehead, next feature is uneven skin color and dryness, various spots which are pigmented like age spot, liver spots that are mottled pigmentations and freckles can also be seen, skin tone will be lost and will be leathery, spider vein can be seen on the nose, cheek and neck (4). The mechanism behind Photo aging relating to UV rays is by producing an in balance between TGF ÃŽ ²2 and AP1 damage, TGF ÃŽ ²2 is an activator protein, which promotes collagen production and AP1 is a transcription factor which inhibits collagen production by increasing production of Metalloproteinase which break down collagen and there is another enzyme TIMP which inhibit MMP. In normal skin TIMP and MMP are in balance (5) (6). Whenever we are over exposed to UV rays there is an increased activity of AP1, which in turn increases MMP causes an imbalance between MMP and TIMP. Apart from increase increased activity of AP1 there is also decreased expression of TGF ÃŽ ²2. This imbalance leads increased proteolytic activity leading to damage to collagen which will be corrected if not further exposed to UV rays, but if the skin is further exposed to UV rays damage to collagen will remain as such and skin will be formed abnormal in the form of wrinkles (6).decreased expression of TGF ÃŽ ²2 c auses decreases production of collagen . This damaged collagen and lack of new normal collagen formation altogether will lead to decrease in quantity of collagen forming leathery skin (fig.) MMPs is induced by UV rays that induces by both UVa and UVb. UVa and UVb act by different mechanisms. UVa act by indirectly activating ROS, which intern produces other effects like lipid peroxidation, transcription factor activation, formation of DNA strand breaks, unlike UVa, UVb induce MMP by directly producing DNA damage and by ROS(7). Whether it’s UVa or UVb, ROS generation is the important factor in Photo aging. SUN AP1 ROS Generation TGF ÃŽ ²2 MMP procollagen production Collagen break down Imperfect repair Invisible solar scar Repeated UV injury Visible solar scar (Wrinkling of photo aging Mitochondrial cells main function is to produce energy for the cell ,which is generated by a process called oxidative phosphorylation ,which is commonly known as electron transport chain .this oxidative phosphorylation usually have some error ,resulting in production of ROS which produces oxidative reaction. When human skin is exposed to uv rays ,it produces ROS .this ROS will cause damage to mitochondrial DNA which in turn leads to reduce of capacity for oxidative phosphorylation which accelerates production of ROS which again will cause mitochondrial DNA damage and the cycle is repeated resulting in conditions like photo aging (oxidative damage to mite dna) UVa ROS Mutations of mitochondrial DNA Acceleration Reduced OXPHOS capacity With the understanding of mechanism of photo aging, many strategies has been put forward for the prevention and treatment of photo aging .photo aging can either be prevented by using substances which the action of uv rays on skin or by giving treatment to reverse photoaging.it is well known that dark people develop less photo aging compared to white skin people which is thought to be due presence of increases melanin. So artificial tanning of skin by using thymine dinucleotide is a way to protect from photo aging (telomere mediated effects).another highly used way of protecting skin against uv rays is by using organic and inorganic uv filters as sunscreen creams however there is a controversy regarding effectiveness of this sunscreen formulations.( Coenzyme Q10, a cutaneous antioxidant and energizer. As per above explained mechanism of photo aging it’s clear that giving an antioxidant will have high amount of benefit and many studies are done with antioxidants. All these strategies are for prevention of photo aging. There are also studies with vitamin a, all Trans’ retinoic acid for repair of already existing damages to the skin. (. (New and emerging treatment for photo aging) It’s a known fact that Skin photo aging is caused by the solar rays induced oxidative stress. Apart from the mechanism of imbalanced mmp and action on mitochondrial DNA there are other mechanisms involved in skin photo aging .In a in vivo study it was shown that when skin get exposed to ultraviolet rays cholesterol undergo O2 oxygenation reaction with the help of free radicals and or O2 to form a peroxidation product cholesterol 5 ÃŽ ±hydro peroxide which form cholesterol aldehyde .cholesterol aldehyde modify proteins to form various pathological conditions including photo aging(formation of cholesterol).in another study it was reported that apart from cholesterol another target of 02 oxygenation reaction is unsaturated fatty acids like oleic acid and linoleic acid (age related ).this animal studies proved that 02 produced from type ii photosensitized reaction is involved in the injury of skin exposed to chronic UVa by oxidative stress. From above its clear that free radical and or O2 is involved in the process of photo aging, so using an O2 quenching substance like carotenoids will help in prevention of photo aging (singlet oxygen quenching). The normal skin itself has antioxidant protective effects .this antioxidant protective effect are produced by endogenous enzymatic antioxidants like GSH peroxidase ,SOD and catalase as well as non-enzymatic antioxidants like vitamin E ,vitamin C ,GSH, Uric acid and ubiquinol.when most there is an attack of ROS ,the skin will itself form an antioxidant defense complex the most important one among them is manganese superoxide dismutase (mnSOD) which a mitochondrial enzyme (antioxidant defense mechanism.)whereas when the skin is exposed to uvrays repeatedly this endogenous enzymes has less as evidenced by the less concentration of antioxidant enzyme in photo aged skin ,especially in the epidermis and stratum cornuem. Which makes it mandatory to use an external source of antioxidant when skin is exposed repeatedly to UV rays. (pandet et al) On over all its known that main pathology involved in process of photo aging is oxidative reactions .with the understanding of that many studies have been done with different exogenous antioxidants since 30 years .different has been tried by different researchers .elmore et al studied with topical vitamin C cream .which has shown improvement.boelsma et al in 2001 reported vitamin E compliment the photo protective effect. Ribaya-Mercadoet al.in a study established that lycopene protect against UV induced photo aging in humans. Stahl and Krutmann, 2006 reported in a study that carotenoids gives basal protection against UV induced photo aging. Effect of carotenoids particularly beta carotene was studied by cho et al in 2010 and proved that dietary beta carotene has effect on photo aging. There are several studies done on photo aging with topical tretinoin and most of them has shown positive results one among them is study done by voorches in 1990 where he proved that topical tretinoin r educe the effects of photo aging. Hoppe et al studied with topical coenzyme q10 ,it has shown positive effect in preventing photoaging.richard et al done in vivo study with zinc treated fibroblast ,which showed a positive result in uvr resistance .in 2002 a study was done with resveratrol by afaq and mukhtar ,which showed effective prevention of induced increase in skin thickness .another antioxidant used in study was green tea ,green tea proved to reduce uv induced oxidative stress in a study done by katiyal et al.lu et al done a study with caffeine ,caffeine showed increase in p53 ,slowed cell cycling . Singh and Agarwal, 2002 reported that silymarin prevent photo carcinogenesis. Cocoa was proved to have photo protective effect against uv induced erythema in a study done by Heinrich et al., Ultraviolet rays UV rays are electromagnetic rays which are naturally emitted from the sun along with other electromagnetic lights like visible and infrared rays. Electromagnetic spectrum of UV rays extends between x-rays and visible lights that is 40 to 400 nm. UV rays are classified into three types depending on its wavelength as UVc (220-290 nm), UVb (290-320) and UVa (320-400 nm). UVa having longer wavelength and the least energy and UVc have short wavelength and high energy, having high energy means its most hazardous but fortunately it doesn’t cross ozone layer where as UVa and UVb cross ozone layer in small quantity. UVa is the one responsible for production of tanning with the help melanin pigments when exposed to the sun, which is actually a defense mechanism to protect human skin from further exposure to UV rays (2), it’s also used in vitamin D synthesis, having said so over exposure of UV rays may cause erythema , toughening of skin and inflammatory reaction to eyes and over exposure for a long term leads to cataract formation ,immunosuppression , Photo aging of skin and skin cancers(3). Artificial UVA lights are widely used in health science for phototherapy in case of certain skin conditions like psoriasis for sterilization and disinfection and tanning booths (4)(2) (5). Among skin cancers, non-melanoma skin cancers like basal cell carcinoma and squamous cell carcinoma are more common, but rarely fatal. Melanoma and non-melanoma combined leads to 66,000 deaths per year. Another hazard of long term of UV ray exposure on the skin is premature skin aging, photo dermatomes and Actinic keratosis which are due to degenerative changes in cells of the skin, fibrous tissue and blood vessels (6). Mixed carotenoids Mixed carotenoids are a combination of different types of carotenoids, in a particular combination. Carotenoids are plant pigment which are having 40 carbon atoms in a molecule (1). Carotenoids are mainly of two type’s one containing carbon, hydrogen and oxygen containing and other with carbon and hydrogen, which are named xanthophylls and carotenes respectively (2). Carotenoids are plant pigments which are synthesized by plants in higher amount and partly by algae and bacteria(2). Carotenoid is abundant in animals also, which they acquire by eating plants. Carotenoids are of different types around 700 carotenoids have been identified, most commonly available (3). Carotenoids like lycopene, beta-Cryptoxanthin, beta carotene, lutein, zeaxanthin. Alpha carotene, echinenone. Capsanthin, astaxanthin, canthaxanthin and all are commonly available fruits and vegetables like tomato, mango, carrot, citrus lime, green leafy vegetables, mushrooms and all, some of the carotenoids are well absorbed and are present in plasma (4) (5) . Carotenoids were considered to be just as provitamin A, and importance of carotenoids in that case is itself considered to be the nontoxic reserve of vitamin- A (6)(4) .Recently its discovered that carotenoids are not just provitamin A it has other actions as well, from that point on immense research has been going on with carotenoids in almost all the system and all over the world (7). Carotenoid is normally present in tissue and blood of humans. Adipose tissue is the most abundant one in carotenoids followed by liver and muscle, apart from this tissue carotenoids are also present in other tissues like corpus lithium, adrenal gland, macula lutea (8). Among carotenoids lutein, Cryptoxanthin, lycopene, alpha carotene, beta carotene are the ones which are commonly available in serum and other tissues like adrenal gland (4)(3). Human skin contains carotenoids like ÃŽ ±-, ÃŽ ³-, ÃŽ ²-carotene, lycopene, lutein, and zeaxanthin (9) Carotenoids are proved to be useful in many diseases and its many research is in process also, one of the most important research work related to carotenoids is its useful in cancer, especially in skin cancer, it’s been found that carotenoids acts in case of cancer by several mechanisms, one is that it protect against nuclear damage and sister chromatid exchange and another is that it when fibroblast are exposed to x rays, UV rays or to any chemicals like Cholanthrene it undergo transformation leading to cancer, carotenoids inhibit this transformation (4). In UV induced skin tumor it proved that carotenoid helped in delaying skin tumors induced by UV rays, over all carotenoids seems to inhibit development of cancer in the initial stage itself (10) (4). Another field or research with carotenoids is in ageing related, immune system, fertility, ischemic heart disease, and diabetes mellitus. Carotenoids act by several mechanisms, but the entire mechanism of action is not yet proved in different part of the system, it has different action which is still on research, some of the mechanisms related to cancer has been discussed already. However, one of the well-known action of carotenoids is by an antioxidant mechanism, that is it act against oxidative stress(11). Oxidative stress is a result of reactive oxygen species (ROS) reaction or a free radical reaction (12). Reactive oxygen species are produced as an unfortunate byproduct of redox reaction which are a part of oxidative phosphorylation to produce ATP in mitochondria rays are produced by other redox reaction also, some of the examples of ROS are superoxide anions, hydrogen peroxide or hydroxyl radicals. This reactive oxygen species accumulation will lead to serious problems, which are inhibited by killing this race either by enzymatic mechanism or non-enzymatic mechanism. Enzymatic mechanism is by the help of enzymes a nd non-enzymatic approach is by the use of antioxidants like ascorbate and glutathione, tocopherol, flavonoids, alkaloids and carotenoids. So normally in human body oxidants are antioxidants are maintained in a balanced state, any break in that balance leads to trouble. But unfortunately the balance is disturbed in day to day life and so there is always a oxidative damage in the process (13) (14) (15). Oxidative stress leads to many problems. Harman in 1956 itself has proposed that ageing is related to oxidative stress. According to him, rose will produce some irreversible deleterious changes to molecules, which was later on approved by many other researchers of past and present, a more elaborate finding was done by Halliwell B. He observed that the rays produced in mitochondria primary target is mitochondrial DNA itself, which leads to further production of Ross and this cycle is repeated leading to ageing. This case is similar when it comes to ageing of skin too, when skin is exposed to UV irradiation and oxidative stress is produced leading to ageing and as explained by Biesalski et al that oxidative stress can be prevented by antioxidants like carotenoids (17) (18). Another of the mechanism involved in photo aging o2 oxygenation of unsaturated lipids in the skin and cholesterol in the skin. This peroxidized cholesterol accumulation partly leads to activation of MMP9 (formation of cholesterol. (Age related when we use carotenoids it inhibit o2 oxygenation of unsaturated lipids and it also inhibit o2 oxygenation of cholesterol which in turn partly suppresses MMP 9 action. (Peroxide cholesterol induced)+participation of singlet oxygen. . Advantage of taking carotenoids is that it accumulates in human skin which is commonly known as carotenoderma.carotenoids deposit more in palm of the hand and forehead. And the level of carotenoids present skin is proportional to the amount of carotenoids present in serum and its fortunate human absorb wide variety of carotenoids. (Carotenoderma a review).one of the reason for abundance of carotenoids in skin is that stratum cornea has a lipid layer which has more affinity to carotenoids. leading more amount of carotenoids in the stratum corneum . Carotenoids protect sperm from the rose by its antioxidant property there by maintaining fertility. Carotenoids also has action female fertility by helping the formation of corpus luteum and many other aspects of reproduction as well, though a specific action of it is not known. Carotenoids have other actions like reducing risk of age related macular degeneration(20), they also reduce risk of age related cataracts (21), carotenoids reduce risk of hypertension and ischemic heart disease by lowering Tri acyl glycerol and increasing HDL (22). Apart from this proved effects and mechanisms there are suggestions of many more of effects and mechanisms for carotenoids where immense researches are going on. An intervention study demonstrated that dietary carotene Protects the human skin from the UV light-induced erythema. (38) Stahl et al.(39) found that combination of a relatively low dose of total carotenoids (25 mg/day) and vitamin E (RRR-ÃŽ ±-tocopherol; 335 mg/day) significantly diminished the erythema on dorsal skin induced by illumination with UV light after 8 weeks. They also revealed that the intensity of erythema 24 h after the irradiation of UV light was diminished in a group receiving mixed carotenoids containing ÃŽ ²-carotene, lutein and lycopene (8 mg each/day) for 12 weeks.(40) In a separate study, intake of tomato paste rich in lycopene (40 g/day) was also shown to be effective in the prevention of erythema formation induced by UV light after 10 weeks.(41) These studies strongly suggest that dietary carotenoids accumulate preferentially in the skin and prevent it from UV-induced photooxidative damage by acting as antioxidants

Fuel of the Future Essay -- Energy Oil Crisis Shortage Essays Papers

Fuel of the Future It is obvious that this country has a knack for vast and rapid consumption of oil. Increases in greenhouse gas emissions, global warming threats and surging gas prices are just some of the warning signs. In the last two decades, this country has made great bounds in new, energy efficient technologies that have played a major role in the United States’ energy conservation efforts. â€Å"It’s not about turning off the lights or unplugging the refrigerator. It is a story about better technology. Industry and economics, not virtue or government control, are the driving forces† (Brown, 2007). New technologies in everything from simple household appliances to transportation methods have had a major impact in reducing this country’s rate of energy consumption, and more importantly its need for foreign oil. â€Å"The most important exception to this trend is in transportation. While fuel mileage in cars continues to improve, the fuel efficiency of U. S. automobiles has actually declined since the mid-1990’s. That’s because many drivers have switched from ordinary cars, to light trucks or so-called sport utility vehicles† (Brown, 2007). Vehicles and public transportation methods account for a critical portion of our nations energy tab. One way scientists have countered this problem is the development of alternative fuels, specifically the use of Hydrogen Fuel Cells. Advancements in the research and development of this alternative fuel have proven to be a vital solution to this nation’s increasingly prevalent energy crisis. â€Å"The world’s demand for energy is projected to double by 2050 in response to population growth and the industrialization of developing countries† (Crabtree, 2004). Through its react... ...uwyo.edu/login.aspx?direct=true&db=buh&AN=27077584&site=ehost-live 3) Crabtree, G, Dresselhaus, M, & Buchanan, M (2004, December). The Hydrogen Economy. Physics Today, 57(12), Retrieved March 16, 2008, from http://search.ebhost.com.proxy.uwlib.uwyo.ed/login.aspx?direct=true&db=aph&AN=15210897&site=ehost-live. 4) Hutchinson, H (2007, December). Going for Distance. Mechanical Engineering, Retrieved March 16, 2008, from http://search.ebscohost.com.proxy.uwlib.uwyo.edu/login.aspx?direct=true&db=buh&AN=27761367&site=ehost-live 5) Leal, D, Velez, A, Prelas, M, Gosh, T, & Leal-Quiros, E (2006). Hydrogen Storage in Diamond Powder Utilizing Plasma NaF Surface Treatment for Fuel Cell Applications. AIP Conference Proceedings, 875(1), Retrieved March 16, 2008, from http://search.ebscohost.com.proxy.uwlib.uwyo.edu/login.aspx?direct=true&db=aph&AN=23421089&site=ehost-live.

Low-Cost Computers for the Developing World Essay

Introduction The tax in all ages of the main themes that ran researchers because of their Close contact conditions peoples, and that in terms of political, economic and social, Taxes are link material that binds the individual government, one of the most important tools used by governments in drawing its financial, economic and social terms used tax revenue first in the financing of programs of public expenditure that has become increasing in moment . Taxes working to raise the economic efficiencies when the exploitation of economic resources and guidance these resources to better use and to achieve social justice in the distribution of income and achieve economic stability where justice is no longer only socially, but became a vital requirement in achieving national security in the community as well. Thus the state with individuals involved in achieving these goals and to achieve security inside and outside, but some taxpayers, and who want to provide services directly in the performance of their pay tax, as expected consumer benefit directly from having to purchase a good or service ignored , so the nature of the relationship between the state (IRS) and citizens (in charge) and they get rid of the legal obligation to pay their taxes partially or completely and using a number of methods and techniques fraudulent by refraining from paid the public treasury, and that means tax fraud . So we look at this study the issue of evasion in value added tax and known shortened VAT, and is a general tax levied on businesses that produce and distribute goods and services, and is the VAT tax on consumption because Stoic final it is the consumer, despite the fact that collected is the producer or distributor. Where the subject will be studied theoretically and problem will be identified and the objectives and methodology and the study sample. Objectives study This study aims to achieve the following objectives : – Get free professions and trades that are subject to VAT. – study the legal texts of the relevant laws in liberal professions and link them to the collection tax . – Get nature and forms of evasion in VAT the self-employed . – Get the underlying causes of evasion in VAT the self-employed .. – Develop appropriate mechanism to deal with tax evasion to the self-employed . Problem Statement Is the increase of the rate of value added tax (VAT), the nature of the political system and double taxation would lead to VAT fraud ?! The relevance of the study The importance of this study lies in the need to educate self-employed seriousness evasion in vat and the consequent negative effects on the financial activity of the State, and comes through definition of this category duties tax and rid them of the issue of inheritance Social which prevailed between groups of Palestinian society, including self-employed before the advent of the Palestinian Authority, where he was in charge of the Palestinian is evasion of taxes national action, because the tax revenue goes to illicit destinations . Literature review According to Smith and Stephen (2007) ,they resorted to some of european experiences of European countries. This study aimed to reviews what is known about the exposure of the VAT to revenue losses through noncompliance, with a particular focus on fraud and evasion,and considers what can be done in respons. And they are follow the methodology to eliminate fraud in the VAT, by used More radical measures within the context of a system that preserves zero-rating include , The use of ‘reverse charging’, by which liability in a business-to-business (B2B) transaction is placed on the buyer rather than the seller. This would deal effectively with the carousel fraud, and by ending the gradual cumulation of VAT payments through various stages of production and distribution and instead collecting all VAT revenue at the final sale, the system is exposed to substantially greater risks of revenue loss through unreported sales to final consumers , With a retail sales tax all tax revenue is lost if a sale to final consumers somehow goes unreported, while with a VAT the losses are limited to the difference between the VAT due on the final sale and the VAT already collected at earlier stages. Smith said that have argued that a longer-run and durable solution to the problem of missing trader fraud requires a fundamental redesign of the VAT treatment of international transactions and this Systematic reform that eliminates the root cause of missing trader fraud would be a much more appealing long-term strategy than the combination of resource-intensive enforcement operations and ad hoc ‘fixes’ such as extended reverse charging, which may provide temporary relief. The study of Richard(2011) , focused on a technological methods in the fight against tax fraud.This study aimed to fighting tax fraud (vat) bye using a technological method of this . So there is a three leading technology-based solutions will be considered here: the Real Time VAT (RTvat ) the VAT Locator Number ( VLN) system and the Digital VAT (D-VAT), There are important differences among them, but generally, the RTvat focuses on securing the tax, the VLN focuses on securely tracing the supply, and the D-VAT certifies that the correct tax is charged collected, and remitted. Richard have reached some conclusions based on technological solutions developed that The RTvat is applied to all transactions in a VAT system. It changes the underpinnings of the VAT, moving it from an invoice system to a settlement system. The withholdingand-remit element of a VATsystem has been effectively removed and VLN also applies to all transactions in a VAT system but leaves the basic structure of the V AT untouched. It simply adds an encrypted tracer code to every invoice. As Borselli’s stydy that aimed to firstly, it outlines the fraudulent VAT schemes that pose the most serious threat to the functioning of the VAT system, and evaluates the effectiveness of the strategies adopted to combat and prevent that type of fraud. Secondly, it comments on the costs and benefits of more far-reaching measures to be implemented in the near future at EU and national level.He follow the mechanisms that fighting taxation fraud as , A hybrid reverse charge mechanism would also give rise to other issues. Firstly, it would lead to a substantial increase of VAT refund claims by taxable persons, who pay VAT to their suppliers (on their inputs not exceeding the threshold value), where their output transactions are subject to the reverse charge mechanism. Secondly, treating identical transactions differently for VAT purposes reduces the effectiveness, of anti-fraud measures , increases the complexity of the management of the VAT system and requires a tough control system in order to protect Member States from adverse effects. Where it was concluded that the need to maximize the effectiveness of the strategy to combat VAT fraud cannot be separated from a broad view on the functioning of the VAT system as a whole. Available mechanisms interact, require a high degree of adaptation to the economic and legal context and must be a constant of the Member States’ regulatory framework. This means that there is not asingle road† to a more efficient VAT system and that it is inappropriate for Member States to simply copy and transpose the measures taken by other Member States into their national legislation. In 2011 , Kaspar Lind , faocused in his aticls on the issues of ï ¬  scal fraud, closing of transactions, and good faith , and to analyse Estonian legislation and the practice of the Supreme Court and its development in the past 10 years, and to compare it to the practice of the European Court of Justice. Given that fiscal frauds are a serious problem, According to that , the payment for goods or services would take place through the bank, and the bank would divide the payment into two parts (the price of the goods or services and the amount of tax), of which the amount of VAT would be paid directly to the tax authority. With the second scheme, a central database is created for invoices taxed with VAT that the tax authority can monitor in real time. Thirdly, separate VAT databases are used that are very easy for the tax authority to access in order to check invoices. Certiï ¬ cation is seen as a fourth solution. Aside from the reverse charge, the ï ¬ rst solution is considered the most effective;however, it would require a substantial transformation of the existing system. The other three models might improve supervision but do not directly ensure a better receipt of taxes. He said † Although they can draw general conclusions on how to act with regard to the VAT system, due diligence may depend greatly on each country’s legal order and practice. As a result, it is very difï ¬ cult for entrepreneurs to operate in different European Union Member States. Often entrepreneurs can learn of the exact content of their due diligence only in the course of judicial proceedings, but that might entail tax liability† In recent years ,The European Union’s VAT system has become vulnerable to organised fraud schemes , so there is an schemes studied by Fabrizio Borselli. This article shows that need to maximise the effectiveness of anti-VAT-fraud strategy cannot be separated from a broad view of the problem and of the functioning of the VAT system as a whole. A drastic change in the VAT system might provide a robust defence against fraud but produce uncertain effects. The study showed the most important policies established by the member states to fight fraud by developing early-warning systems for sectors and transactions at risk. Since missing traders need to enter the market before committing the fraud (i.e. to obtain a VAT identification number, unless they hijack another trader’s VAT number), a sound system of preventive risk analysis is essential for effective antifraud action. Many EU Member States use advanced software for risk analysis and electronic databases containing macro and micro data on traders, including the economic sector in which they operate, their financial situation and ownership, their payments, declarations and refunds of VAT . As pointed Bouresli that Policy initiatives could be initially limited to certain sectors and companies, with wider structural measures implemented afterwards, taking advantage of further developments in IT and harmonisation of the EU legal framework. New types of fraud are technology-intensive: technology itself appears to offer some of the best answers. According to Dr. Konstantin Pashev (2006) , Adopted the Bulgarian experience in identifying the types and modus operandi of VAT frauds with a focus on the abuse of tax credit. It analyses the elements of tax design permissive of such abuses and discusses the possible solutions in the light of the international and domestic experience and the capacity of the tax administration , Where indicated dr. Pashev the mechanics of organized fraud by fictitious export and the missing (insolvent) trader fraud. In the case of fake exports, the exporter carries the transaction on paper, applying the zero VAT rate on exports and claiming tax credit on the inputs, while actually selling the products on the domestic market without sales invoices, i.e. without paying VAT. A safer version would use real exports, but would overstate the quantities exported . The study concludes that the possible solutions should be sought along the lines of optimizing risk management and the principle of joint liability rather than through tighter controls at entry and on the conduct of business. the theoretical framework and methodology of the study : VAT(Value-Added Tax) is a tax that’s charged on most goods and services that VAT-registered businesses provide in the UK. It’s also charged on goods and some services that are imported from countries outside. Whereas VAT fraud is a scheme through which businesses avoid paying VAT and even claim refunds for VAT they never pay. Such businesses actualize their criminal intents using different established methods. Thus, different types of VAT fraud can be identified, which governments of VAT-administering countries have spent huge amounts of money to investigate and checkmate. review by looking at the literature review of the value-added tax in particular and some of the variables that affect them in general, including income tax, inflation, and the nature of the political system in the country. Since each variable has a direct relationship in its impact on the value-added tax. Independent Variables :- Inflation Rate of income The natural of political system Dependent Variable VAT Fraud In economics, inflation is a rise in the general level of prices of goods and services in an economy over a period of time , When the general price level rises, each unit of currency buys fewer goods and services. Consequently, inflation also reflects an erosion in the purchasing power of money – a loss of real value in the internal medium of exchange and unit of account within the economy as the inï ¬â€šation rate rises, the money demand becomes increasingly interest elasticity, as in Cagan’s model, and credit is increasingly used to avoid inï ¬â€šation, instead of using leisure; this implies that velocity rises at a faster rate, and the growth rate falls at a decreasing rate. Politics system tells you how a society must be set up and how one should act within a society. Except for hermits, this comes up a lot. As for the relationship between the nature of the political system and tax fraud interpreted as the lack of confidence in public spending policy , no doubt that the way to spend the proceed of tax impact on the psyche of financiers overhead costs, as if mony spend in the faces of the benefit of binding it feels comfortable and reassuring , he may give tax willingly , Which makes the system vulnerable to deception and fraud . As for the rate of income is defined as follows , a tax that governments impose on financial income generated by all entities within their jurisdiction. By law, businesses and individuals must file an income tax return every year to determine whether they owe any taxes or are eligible for a tax refund. Income tax is a key source of funds that the government uses to fund its activities and serve the public. Hypotheses There’s a relationship between VAT fraud and inflation .   Since there is a relationship between the level of income and tax fraud. There is a relationship between the political system and investors went to tax evasion, as it depends on the policies directed by the state. The population and the sample of the study Since I will talk about the VAT fraud in private sector, the population is the Palestinian private sector companies, and the study sample will be a number of these companies. Data collection The data were collected from two resources of data: Secondary data* Which is the data that developed for the purpose other than helping to solve the problem on hand? Some of these data are books, journals, articles, website, and internet it’s considered as a useful sources of information for historical background, and theoretical framework. Primary data* Among the choices for collecting the primary data such as: observations, survey questionnaires, and interviews .Taking into account the research problem the survey questionnaire is the best alternative for this research . Bibliography and Reference List Smith, Stephen.2007. VAT fraud and evasion, VAT Fraud and Evasion: What Do We Know, and What Can be Done? 10 Ainsworth, Richard.2011. VAT Fraud and Technological Solutions. Tax Analysis,19. Borselli, Fabrizio.2008. Pragmatic Policies to Tackle VAT Fraud in the European Union, International VAT monitor, 10 Lind, k, 2011.VAT fraud and the fighting against IT In Estonia, JURIDICAL INTERNATIONAL .P.152-160. Borselli, F,and 2011.organised vat fraud : features, magnitude , policy perspectives, RePEc-Research paper in economics . # p 43 Pashev, Konstantin, 2006.fighting VAT fraud: the Bulgarian Experience. #p. 20

Phrase Under God Is Devoid of Religious Meanings and Public Schools Should Continue Reciting Pledge of Allegiance Free Essay Example, 1250 words

The Supreme Court revoked the Ninth Circuit's decision that had refused to increase the number of judges on the bench to rehear the case and had declared the phrase Under God unconstitutional. According to the Ninth Circuit, the pledge of allegiance violated the Establishment Clause of the First Amendment since it endorsed a religion. The highest court of appeal thus overturned the ruling on a number of reasons most of which questioned the basis and efficacy of the entire case as filed by Michael Newdow. The Supreme Court ruled that Michael Newdow did not have any standing to sue on behalf of his daughter. The ruling reversed the decisions of the Ninth Circuit based on procedural law. As such, the Supreme Court did not consider the constitutionality of the issues that arose from the case as discussed in the ninth circuit. As explained earlier, Michael Newdow was the father of the pupil in question. However, she did not have the custodial rights of the child. On December 4, 2002, Sandra Banning, the child s mother, filed a motion seeking to intervene or dismiss the entire case as filed by Newdow. We will write a custom essay sample on Phrase Under God Is Devoid of Religious Meanings and Public Schools Should Continue Reciting Pledge of Allegiance or any topic specifically for you Only $17.96 $11.86/pageorder now She argued that while they shared the custody of the girl, a court in California had granted her exclusive rights of the child. Such rights included the right to provide the child with legal representation. Her arguments were vital and changed the course of the case even before the Supreme Court. The Supreme Court, therefore, debated on the suitability of Michael Newdow to provide the child with legal representation. The Court thus concluded that he did not have any rights and did not have any to sue for the child. The decision declared other rulings on the case null and void. Impact of the rulingThe decision of the Supreme Court showed the constitutional nature with which the justice system in the United States operates. The Supreme Court investigated the procedure and constitutionality of the case as filed by Michael Newdow. Apparently, Newdow did not have any legal rights to represent the child a feature that declared the entire case un-procedural.