Eu Directive And Waste Management Strategy Environmental Sciences Essay

This chapter asks the inquiry: â€Å" If there is a green engineering undertaking to undertake a local issue: What would the issue be? Which green engineering? Where to implement? What graduated table? † This inquiry is answered in the undermentioned six subdivisions: The first subdivision reviews the relevant statute law refering to the biodegradable organic waste and elucidates the of import function of AD in run intoing the rigorous marks ; the 2nd portion of this chapter references about the issue of municipal solid waste ( MSW ) ; the 3rd portion is sing the direction of family organic waste, it intends to convey that the MSW, peculiarly the organic waste fraction is conquerable through AD procedure ; while the 4th subdivision compares composting and AD, the 5th subdivision focuses on the AD engineering, viz. the historical background, the AD development worldwide and in the UK. Finally, the 6th subdivision is the nucleus of this chapter which presents the principle to th e research aims by informing the AD applications and benefits, the ideal feedstock for AD every bit good as the graduated table of AD engineering.2.1 EU Directive and Waste Management StrategyIn the last decennary, there has been an inflow of European statute law necessitating schemes to be introduced to pull off waste and to run into recycling and recovery marks ( Price, 2001 ; Morrissey & A ; Phillips 2007 ) . Harmonizing to European Union Landfill Directive 1999/31/EC, the member provinces are obliged to set up national schemes that helps to diminish the biodegradable municipal solid waste ( MSW ) being landfilled. Biodegradable waste is defined as â€Å" waste that is capable of undergoing anaerobiotic or aerophilic decomposition, such as nutrient and garden waste and paper and composition board † ( European Union, 1999 ; Price, 2001 ) . The member states aim to cut down the biodegradable fraction by 25 % , 50 % and 65 % by 2006, 2009 and 2016 severally ( Stegmann, 2005 ; Slack et al. , 2009 ; Trois & A ; Simelane 2010 ) . The Landfill Directive had a important impact on the waste direction in the UK, ensuing a dramatic reform of the system and besides doing great force per unit area on the local governments and homeowners. Since the execution of the Directive, the authorities has been urged to tackle its recycling strategies and broaden its incineration capacity ( Price, 2001 ) . Whilst direct charging to the homeowner was deemed to be a factor which could promote public engagement in the waste direction schemes ( Burnley, 2001 ) . Defra ( 2010 ) stated that nutrient waste was one of the paramount issues to be tackled in order to carry through the duties under the Directive. In England, the Landfill Allowances & A ; Trading Scheme ( England ) Regulations 2004 ( LATS Regulations ) presumed that â€Å" the sum of biodegradable municipal waste in an sum of collected municipal waste is 68 % by weight † ( Hogg at al. , 2007 ) . The strategy was designed to cipher the biodegradable fraction of landfilled waste and to apportion the â€Å" landfill allowance † to single governments ( Hogg et al. , 2007 ; Knipe, 2005 ) . Hence, the governments were apt to a punishment of ?150 per extra metric ton of biodegradable waste being landfilled ( Knipe, 2005 ) . The strategy aimed to promote intervention of biodegradable waste and hoped to finally deviate the waste from landfill. In order to run into the marks, waste schemes for England and Wales ( Department of the Environment, Transport and the Regions, 2000 ) , Scotland ( SEPA, 1999 ) and Northern Ireland ( Department of the Environment, 2000 ) were published ( Burnley 2001 ) . The EU ‘s Sixth Environment Action Programme ( 2002-2012 ) built the environmental pillar of the EU Sustainable Development Strategy that emphasized waste bar and direction ( Morrissey & A ; Phillips 2007 ) . The programme set cardinal aims to advance reuse, cut down, recycle and to guarantee waste being disposed closest possible to its beginning ( EEA, 2009 ; Knipe, 2005 ) . The new Waste Framework Directive ( 2008/98/EC ) besides required the European Commission to advance waste bar programmes, for case place composting and AD ( Hogg at al. , 2007 ; EEA, 2009 ) . â€Å" Household waste bar † was defined as â€Å" understating the measure and perilousness of household-derived waste generated in a defined community for aggregation by any party † by National Resource and Waste Forum in their â€Å" Waste Prevention Framework † ( NRWF, 2003 ; Knipe, 2005 ) . A study on â€Å" International pattern to forestall and cut down MSW † published by Defra besides defined household waste bar likewise ( Defra, 2004 ) . The accent on â€Å" Household waste bar † implies that the decrease and the intervention of family nutrient waste were being prioritised in the waste hierarchy. Harmonizing to â€Å" Waste scheme one-year advancement study † ( WS2007/8 – Defra, 2007/8 ) , the execution of assorted and unintegrated aggregation has successfully diverted a consistent sum of waste being landfilled. The former was either sorted or treated while the latter was either recycled or composted before landfilling ( Trois & A ; Simelane, 2010 ) . Waste Strategy for England 2007 highlighted the benefits of utilizing AD to handle separated gathered nutrient waste. The benefits included bring forthing energy and bring forthing good quality fertilizer ( WS 2007 ; Defra, 2010 ) . Other than the Landfill Directive, there is besides Integrated Pollution Prevention and Control Directive 96/61/EC which requires the Best Available Techniques ( BAT ) to be taken into history. It is to cut down the emanations from peculiar installing and to relieve impact on environment ( Knipe, 2005 ) . Furthermore, when covering with family nutrient waste, Animal By-products Regulation ( ABPR ) needed to be considered. It set out regulations to command the processing and to stop the usage of the biodegradable stuff so that the hazard to animal and public wellness can be minimised ( Knipe, 2005 ) . ABPR inhibited unfastened windrows composting of kitchen waste ( Hogg et al, 2007 ) . On the other manus, EU Renewable Energy Directive ( 2001/77/EC ) encouraged electricity coevals from renewable energy beginnings ( EEA, 2009 ) . In order to follow with the Directive, the UK has to beginning 15 % of its energy from renewable beginnings by 2020 ( Defra, 2010 ) . Presently, AD is regarded as a possible engineering for the UK to accomplish this mark. It is due to its capableness to bring forth biogas to bring forth heat and electricity and biomethane to be injected into the gas grid ( Defra, 2010 ) . To give greater drift, UK Energy Act has implemented the Energy White Paper ‘Meeting the Energy Challenge ‘ which promotes renewable energy. The statute law permitted the debut of Feed-In-Tariffs ( FITs ) for small-scale low C electricity coevals from April 2010 ( Defra, 2010 ) . In add-on, renewable heat undertakings will be able to have fiscal inducements from the Renewable Heat Incentive ( RHI ) being introduced in April 2011 ( Redman, 2010 ) . Apparently, the UK ‘s AD fiscal inducements are being broaden to heat coevals as good. The renewable heat undertakings include injection of biomethane into the National Gas Grid, production of heat and power through AD and coevals of heat for territory warming. In the ‘AD-Shared Goals ‘ study by Defra ( 2009 ) , it was stated that by 2020, â€Å" AD will be an established engineering in UK † .2.2 Municipal solid waste directionMunicipal solid waste ( MSW ) direction is going a important issue in many sta tes because the landfill of MSW contributes a important sum of methane which requires a complex emanation control and intervention ( Calabro 2009 ; Fricke et Al. 2005 ) . Presently in England, 50 % of MSW generated is landfilled, 12 % incinerated and 37 % recycled or composted ( DEFRA, 2009 ; ( Muhle et al. 2010 ) ) . Assorted interventions and aggregation strategies are being introduced and optimized in order to cut down the impact of nursery gases ( GHG ) and the sum of MSW being landfilled ( Knipe, 2005 ; ( Calabro 2009 ) . The uninterrupted addition of waste measures is seting force per unit area on many European states to run into recycle and recovery marks. In add-on, alterations to the waste direction were deemed to enforce economic and environmental costs. For case the execution of waste aggregation strategies like separate nutrient waste aggregation every bit good as the acceptance of higher engineering in waste recycling and recovery. aˆÂ ¦ The survey carried out by Slater and Frederickson ( 2001 ) concluded that the UK should better its kerbside aggregation and the composting of both kitchen and green waste instead than depending entirely on green waste composting. The findings were consistent with a figure of surveies ( Eunomia, 2007 ; AFOR, 2009 ) which stated that aerophilic composting was a good manner to pull off biodegradable waste. Whilst Calabro ( 2009 ) reported that separate aggregation played an of import function in pull offing the MSW and cut downing GHG. Separate aggregation followed with family nutrient wastes intervention provide greater net benefits in footings of increasing waste gaining control and understating the processing costs ( Gibbs A. and Hogg D. , 2008 ) . It is the writers ‘ purpose to clear up that separate waste aggregation and aerophilic composting were the ideal manner to pull off MSW. Despite of that, Muhle at Al. ( 2010 ) proved that accent on energy from waste ( EfW ) was the key to sustainable waste direction whereby maximal recycling and recovery could be achieved. In their survey, the MSW direction in Germany and the UK were compared from the facet of their C emanations. The comparing revealed that Germany with great publicity of recycle and recovery through energy from waste ( EfW ) installations emits five times less C compared with the UK ( Muhle et al. 2010 ) . As highlighted in another survey by Jamasb & A ; Nepal 2010 ) , EfW played an indispensable function as a feasible option to pull off waste efficaciously and as a stable beginning of renewable energy. They therefore proposed that the UK can better its MSW direction through the addition of EfW installations ( Muhle et al. 2010 ; Jamash & A ; Nepal 2010 ) .2.3 Pull offing organic waste at a family degreeKnipe ( 2005 ) reported that from the 30 million metric tons of MSW generated in the UK, family wa ste accounted a big proportion of 90 % . He added that the nutrient waste was the fraction which needs great attending due to its decayable nature every bit good the related environmental and public wellness concerns. Whilst Papadopiulos et Al. ( 2009 ) claimed that biodegradable organic waste was the major waste composing generated by family. Food waste digesters ( FWDs ) , a composter situated in the garden were deemed to play a portion in diminishing the biodegradable fraction of family waste at beginning ( Price, 2001 ) . While Knipe ‘s ( 2005 ) work supports Price ‘s ( 2001 ) findings to some extend, he stated that â€Å" aggregation and centralized intervention every bit good as place composters and Food Waste Digesters ( FWDs ) are two ways to pull off garden and nutrient waste † . His research revealed that nutrient waste intervention based in family appeared to be more cost effectual compared with the centralized intervention ( Knipe, 2005 ) . Likewise, the public presentation of a paradigm family composter was proposed and tested by Papadopiulos et Al. ( 2009 ) . Their probe showed that the system was able to bring forth high quality compost hence it was likely to promote public engagement in the waste direction. The aforesaid surveies by Price ( 2001 ) , Knipe ( 2005 ) and Papadopiulos et Al. ( 2009 ) emphasised the rule of ‘proximity to waste ‘ when pull offing biodegradable fraction of family waste.Composting and ADEunomia ( 2007 ) investigated the direction of biowastes from the facet of life rhythm analysis ( LCA ) . In their survey, they defined biowaste as garden and nutrient waste. Their probe has revealed place composting as the cheapest manner to deviate biowastes from landfill. However, they have besides concluded that AD and in-vessel composting are two effectual ways for biowaste direction, with AD holding more environmental benefits in footings of bring forthing renewable energy ( Eunomia, 2007 ) . Munster & A ; Lund ( 2010 ) applauded the findings in their comparing survey of eight different Waste-To-Energy ( WtE ) engineerings urging the AD of manure and organic waste for biogas production. A study undertaken by Association for Organics Recycling ( AFOR ) in 2006/07 reported that the UK composting and biological intervention industry has a promising advancement. Therefore more in-vessel composting ( IVC ) and AD installation are anticipated to be constructed to pull off the nutrient waste collected ( AFOR, 2008 ) . Aerobic and anaerobiotic interventions of MSW were compared by Fricke et Al ( 2005 ) . They revealed that AD appeared to be a more promising intervention due to its minimum exhaust emanations and maximum coevals of biogas unlike aerophilic intervention which has higher exhaust emanations and requires higher energy demand ( Fricke et al. 2005 ) . As reported by Braber ( 1995 ) , the procedure of composting consumes around 30 – 35 kWh per metric ton of waste input whist in contrast, AD procedure generates 100 – 150 kWh per metric ton of input waste input. Verma ( 2002 ) and Knipe ( 2005 ) besides supported that AD was likely to be a more believable alternate biological intervention compared to composting. Hence, the literatures concluded that AD was a feasible option to pull off family organic waste.2.4 Anaerobic digestion engineering2.4.1 Historical backgroundDuring the tenth century BC, biogas was ab initio used to heat bath H2O in Assyria and in Persia during the sixte enth century ( www.biogasworks.com ; Cruazon, 2007 ) . In 1808, Sir Humprhrey Davy proved that methane was present in the gases produced by cattle manure ( Cruazon, 2007 ) . Therefore, the AD procedure was claimed to beA one of the oldest engineerings ( Verma, 2002 ) . The industrialisation of AD commenced in Bombay, India when the first AD works was being built in 1859. Subsequently in 1895, the AD engineering shifted to England. A well-designed sewerage intervention system was used to bring forth biogas to fuel the street lamps in Exeter ( Verma, 2002 ; Cruazon, 2007 ) . In bend, with more development on AD procedure, anaerobiotic bacteriums that facilitate the production of methane were identified. Henceforth in 1930s, more manure and agribusiness waste were utilized to bring forth methane ( Humanik, F.A et al. , 2007 ) . Notably, the dominant application of AD engineering had been in farm-based installations ( Verma, 2002 ) . Prior to 1920, most of the AD was applied in anaerobiotic pools. However, as there were more understanding on the AD procedure and its advantages, more operational equipment and techniques were developed ( Verma, 2002 ) . The enterprise to stabilise waste has led to the debut of municipal sludge digester which spread worldwide. Nevertheless as the low-priced coal and crude oil became ebullient, AD systems were disregarded. In add-on, the increased involvement in aerophilic digestion systems had besides cause the reverses of AD. Although AD was being neglected by developed states, developing states like India and China in favour of the engineering ( Verma, 2002 ) . In early 1921, an ablong 8-m3 hydraulic biogas armored combat vehicle was built by Guorui Luo to digest family refuse to bring forth energy for cooking and illuming ( He 2010 ) . Later in 1970s, the energy crisis had stimulated the development of simple AD systems for methane production as an energy beginning ( Verma, 2002 ) . In China, the run â€Å" biogas usage in every rural household † was being promoted. However, due to proficient barriers, many of the family biogas systems were abandoned ( He, 2010 ) . Despite the barriers, India, China and Southeast Asia overcome the crisis with development of AD ( Verma, 2002 ) . Most of the AD systems were equipped with little digesters which used mixture of homo, animate being and kitchen waste as feedstock ( Verma, 2002 ) . Many AD undertakings emerged due to the urgency for deployment of AD systems to run into energy demands. The AD undertakings were chiefly farm-based AD installations ( Verma, 2002 ) . However, the shallow apprehension on AD had caused many undertaking failures ( Lusk, 1997 ) . Aboard with the research on AD, the AD systems became more complex and non restrained to simply agribusiness or carnal manure intervention but expanded to the direction of municipal waste intervention every bit good as family organic waste ( HOW ) ( Hessami et al. , 1996 ) . HOW comprised the nutrient garbages and garden waste which most homeowners dispose of in landfills or, compost. The AD of HOW was expected to turn peculiarly due to the GHG emanation decrease end set at Kyoto Summit ( Mata-Alvarez et al. 2000 ) .2.4.2 Development of AD worldwideIn Europe, AD installations were installed to handle a broad spectrum of waste watercourse like farm, industrial, and municipal waste ( Verma, 2002 ) . Currently, Germany is open uping in the deployment of AD engineering ( Poeschl et al. , 2010 ) . In Germany and Austria, there are 1000s of on-farm digesters which digest manure, nutrient waste and energy harvests to bring forth biogas for electricity coevals ( FOE, 2007 ) . Whilst in Denma rk, they have well-established AD engineering for manure and organic waste intervention ( Raven & A ; Gregersen 2007 ) . Their farm-scale workss provide territory warming and electricity for local communities ( Marsh, 2008 ; FOE, 2007 ) . A noteworthy illustration of upgrading biogas can be seen in Sweden where biogas is being used to bring forth fuel for fleets of town coachs ( Marsh, 2008 ; Holm-Nielsen et Al. 2009 ) . There were more than 600 farm-based digesters runing in Europe which emphasised on design simpleness ( Verma, 2002 ) . In Germany, around 250 farm-based digesters have been installed. In add-on to these systems, Europe is taking the lead in big centralized AD systems. There are 30 big centralised digesters of which 15 are in Denmark and 30 more are under building ( Verma, 2002 ) . These digesters co-digest manure, organic industrial wastes and source-separated MSW. Denmark is well-recognised for its centralized biogas works construct every bit good as co-operative farm-based Ad workss ( Raven & A ; Gregersen 2007 ) .Current AD Industry in the UKIn 2002, the UK ‘s first centralized AD installation was constructed in Holsworthy, Devon ( Figure 2.1 ) . The installation co-digested 75,000 metric tons of nutrient waste and carnal manure per twelvemonth ( World pumps, 2008 ; Marsh, 2008 ) . The biogas gas derived was sufficient to bring forth electricity for 3,600 places and to suppl y heat for local community ( Marsh, 2008 ) . There has been a considerable growing in the UK AD industry with the inflow of assorted fiscal inducements viz. Renewables Obligation Certificates ( ROC ) , Feed in Tariffs ( FITs ) , Renewable Heat Incentives ( RHI ) and others. In add-on, the relevant AD and renewable energy undertakings are besides underpinned through the AD Task Group, AD execution program ( Defra, 2010 ) and the AD Portal set up ( NNFCC, 2010 ) . Hence, the figure of AD workss in operation is predicted to increase quickly. Figure 2.1: The UK ‘s first centralized AD installation is constructed in Holsworthy, Devon. ( Beginning: hypertext transfer protocol: //www.google.co.uk ) Ad has been used for many old ages in the UK peculiarly in the waste industry ( NNFCC, 2010 ) . Currently, 68 % of the UK ‘s sewerage sludge is being treated by AD. In comparing with Germany and Denmark, the UK ‘s AD industry is little and still in a newcomer position ( Defra, 2010 ) . However, by citing German and other states ‘ experience and engineerings, the AD industry in the UK is likely to germinate rapidly. Hitherto, there are 38 runing Ad workss in the UK, as shown on the biogas-map available from the web-based AD advice portal ( Figure 2.2 ) . The UK is aiming to develop more AD workss of different graduated tables. The execution program to increase the consumption of AD in England was clarified in the study by Defra ( 2009 ) . The programs aimed to ease the growing of AD industry including set abouting more research on small-scale and on-farm AD ( Defra, 2010 ) . Recommendations were made in order to accomplish the ambitious end as stated in Anaerobic Digestion – Shared Goals ( Defra, 2007 ) . The end is: â€Å" By 2020 anaerobiotic digestion will be an established engineering in this state, doing a important and mensurable part to our clime alteration and wider environmental aims. It will bring forth renewable energy in the signifier of biogas that will be used locally or injected into the grid for heat and power and for conveyance fuel. At the same clip, it will capture methane emanations from agribusiness. It will besides deviate organic waste, particularly nutrient waste, from landfill. The digestate will supply organic fertilizer and dirt conditioner for agribusiness and land usage. Anaerobic digestion and its merchandises will be used in a manner that is both good to the environment and cost effectual for that peculiar location. â€Å" This state will be recognised as a universe leader in the cost effectual, advanced and good usage of anaerobiotic digestion and in anaerobiotic digestion engineering and expertness. The Task Group will larn from experience both in this state and worldwide, doing usage of and constructing upon best pattern, and will portion our experience with others. † Eunomia ( 2006 ) reported that AD of source-separated family waste was able to lend about 0.36 per centum of UK electricity. In add-on, harmonizing to a study by Defra under the sub-section ‘Economics and Infrastructure ‘ , the separate aggregation of nutrient waste by the local governments was recommended to be proceeded ( Defra, 2009 ) . It is to guarantee that there are consistent feedstock supplies for the AD workss. Deployment of AD workss is believed to be important for the UK to achieve the renewable energy ends required by the EU Renewable Energy Directive ( Defra, 2010 ) . The UK produces over 100 million metric tons of organic stuff which is ideal as the feedstock for AD intervention ( NNFCC, 2010 ) . These organic stuffs include 12 – 20 million metric tons of family and industry nutrient waste, 90 million metric tons of agribusiness byproducts, every bit good as 1.73 million metric tons of sewerage sludge ( Defra, 2009 ; Eppel, 2010 ) . AD of different feedstock will give different sum of energy. For case, the digestion of 1 metric ton nutrient waste is able to give about 300 kWh energy. Harmonizing to the Renewable Energy Association ( REA ) , provided that all the UK ‘s family nutrient waste was treated by AD, there will be ample electricity for 350,000 families On FarmA |A Off FarmA |A Unknown Figure 2.2: The Biogas map demoing 38 active Ad workss in the UK ( Beginning: hypertext transfer protocol: //biogas-info.co.uk/maps/index2.htm ) Table 2.1: The AD workss and type in the UK ( Source: hypertext transfer protocol: //biogas-info.co.uk/maps/index2.htm )NoAD SiteTypeAFBI On farm Bank Farm On farm Comhairle nan Eilean Siar On farm Compact Power Off farm Copys Green Farm On farm Corsock Farm On farm Crouchland Farm On farm Davyhulme Wastewater Treatment Works Off farm Deerdykes Composting and Organics Recycling Facility Off farm Dimmer AD On farm Green Tye On farm Holsworthy Off farm Honiton Off farm Jepson Brothers, Ltd On farm John Rennie & A ; Son ( Farmers ) On farm Kemble Farms On farm Knockrivoch Farm On farm Lochside Farm Spynie On farm Lowbrook Farm On farm Lower Reule Bioenergy On farm Mauri Products Ltd Off farm Miekle Laught Farm On farm New Farm On farm Organic Power Unknown Selby Renewable Energy Park Off farm Sorbie Farm On farm South Shropshire Biodigester Off farm The Ryes On farm Tuquoy, Westray On farm Twinwoods On farm Twyford Power Station Off farm Walford & A ; North Shropshire College Farm On farm Wanlip Off farm Waterbeach Off farm Westwoods Plant On farm Wilbert Farms On farm Windover Farm On farm Woodhouse Nurseries Field Famrs On farmRationale to research purpose3.1 AD application and benefitsOrganic Power Ltd. stated that AD is the lone solution that â€Å" ticks all the boxes † ( Marsh, 2008 ) . Currently AD appears to be the favoured waste intervention option as it empowers itself, supplying entire energy recovery ( Braber 1995 ; FOE, 2007 ; Marsh, 2008 ) . In add-on to the capableness of handling organic waste ( sewage waste, agribusiness waste and nutrient waste ) , AD provides few accessory advantages. The added value includes production of clean and high quality digestates which can be used at farming area as fertilizers or dirt humanitarian ( Marsh, 2008 ; Wheadon, 2010 ) . The bi-product from AD can assist cut down the trust on mineral fertilizer which requires great energy input during production ( FOE, 2007 ) . Research into the use and benefits of biogas has been carried out by few research workers ( Marsh, 2008 ; Holm-Nielsen et Al. 2009 ; ) . The methane rich biogas can be produced when needed and can be easy captured ( Holm-Nielsen et al. 2009 ) . It can be utilised in a combined heat and power ( CHP ) works to bring forth renewable electricity and heat ( FOE, 2007 ) . It can besides be distributed to bing natural gas substructure ( Holm-Nielsen et al. 2009 ) . More singular, the biogas can be upgraded and be utilised as vehicle fuels as being applied in Sweden ( Marsh, 2008 ) . AD proves to be a dependable waste intervention alternate which can tackle the waste direction every bit good as the renewable energy coevals. The AD of organic wastes helps to cut down C emanations ( FOE, 2007 ; Hoffmann et Al. 2010 ) . Furthermore, the use of biogas as vehicle fuel replacement dodo fuels in the conveyance sector ( Holm-Nielsen et al. 2009 ) . Compared with other waste direction options like incinerators, landfill and gasification, deployment of AD installations produce minimum air and solid emanations every bit good as reduced odours jobs ( Braber, 1995 ; FOE, 2007 ) . Therefore, AD is the salient option which can do the EU ‘s stringent demands and ends come-at-able.3.2 Food waste as the suited feedstockIn an AD procedure, feedstock plays a needed function in maximizing biogas production ( Defra, 2009 ) . A considerable sum of literature has been published on different feedstock being used for biogas production. For case surveies on co-digestion of sewerage s ludge and OFMSW ( Sosnowski et al. 2003 ) , dairy manure and nutrient waste ( , every bit good as more digestion of nutrient waste ( Dearman & A ; Bentham 2007 ) . In comparing with cowss and hog slurry, Greenfinch Ltd. indicates that nutrient waste is a better feedstock ( Marsh, 2008 ) . Biodegradable organic fraction viz. nutrient waste was deemed as an ideal stuff for AD due to its built-in feature of readily and extremely digestible ( Bouallagui et al. 2004 ; Dearman & A ; Bentham 2007 ) . Whilst harmonizing to R.W.Beack ( 2004 ) , the biodegradable organic fraction collected at beginning suited as an AD feedstock due to its low taint. In add-on, nutrient waste has been identified as a extremely desirable feedstock which can bring forth high sum of methane ( Lay et al. , 1997 ; Dearman & A ; Bentham 2007 ; Zhang et Al. 2007 ) . A recent survey conducted by Lai et Al. ( 2009 ) determined that nutrient waste is possible for power coevals and besides energy preservation. Their findings were applauded by ) . Biogas derived from the separated organic family waste was claimed to be a sensible method of salvaging biomass ( Munster & A ; Lund 2010 ) . Therefore, the investing in development of AD was inferred to be good ( Munster & A ; Lund 2010 ) . The literatures imply that the family nutrient waste is an ideal feedstock for AD and is surmountable through AD intervention.3.3 The graduated table of an AD worksAd has evolved quickly around the universe in assorted graduated tables, from little individual vass for families, up to big industrial procedure size installations ( Wheadon, 2010 ) . In the UK, there are different graduated tables of AD in operation handling assortment of feedstocks. The assorted AD interventions include on farms AD works for manure and slurry, centralised AD works for biodegradable wastes ( Dearmen & A ; Bentham, 2007 ) every bit good as for sewerage sludges and industrial wastes ( Wheadon, 2010 ) . Harmonizing to the England ‘s Official Information Portal, at present there are about 38 on farm and off-farm centralized AD workss runing in the UK utilizing nutrient and farm waste. There is yet any small-scale AD installation installed for a residential country. In order to speed up the development of AD in the UK, the Centre for Process Innovation ( CPI ) is join forcesing with DECC to develop a small-scale AD development unit ( Defra, 2010 ) . The unit aims to supply chance for companies to afoot probes related with the AD feedstock and the engineering itself ( Defra, 2010 ) . The Government is aiming to spread out the small-scale and on-farm Ad workss in the UK. For case, the new feed-in-tariff ( FIT ) was introduced to supply fiscal inducements for small-scale renewable electricity coevals ( Defra, 2009 ) . Therefore, a high growing potency is envisaged for the small-scale Ad workss. Few surveies have attempted to explicate the benefits of holding small-scale or family AD installation. In 2007, the micro-treatment of organic fraction of MSW was studied and the writers concluded that AD in plug-flow digesters is ideal for small-scale AD intervention ( Chanakya et al, 2007 ) . Subsequently, in a survey by Yu et Al. ( 2008 ) , the writer indicated that family biogas use has significantly reduced GHG emanations in rural China. Small-scale biomethnation is once more claimed to be a feasible pick due to the decreased draw costs associated with waste disposal and attendant decreases in traffic pollutions. They revealed that it is practical to hold little and simple decentralized biogas workss to handle OFMSW ( Chanakya et al. , 2009 ) . In another survey, Hessami et Al. ( 1996 ) found that the combination of a vas and low-tech design digestion processes is able to bring forth a digester suited to small-scale applications. The writer proposed the simple digester due to its low building and care cost, every bit good as its high efficiency for small-scale applications ( Hessami et al. , 1996 ) . The benefits of small-scale AD installations were agreed by FOE ( 2007 ) as stated in the ‘Briefing AD ‘ study. It was claimed that small-scale AD workss is executable as it reduces the transit distance and related air pollutions. Furthermore, FOE ( 2007 ) besides pointed out that employment of small-scale AD works is more likely to be acceptable to the local communities compared to larger waste direction installations.3.4 Research purposePlethora of literatures covering with anaerobiotic digestion of assorted solid wastes reflected the broad subject within this country. The broad scope of subjects encompass the car dinal facets of AD viz. dynamicss and mold every bit good as co-digestion with other organic wastes ( Sosnowski et al. 2003 ; El-Mashad & A ; Zhang 2010 ; Panichnumsin et Al. 2010 ) to the feasibleness of large-scale application of the engineering. From the literature reappraisal above, surveies have shown that AD is the preferable waste intervention options presently. Several research workers have reported that nutrient waste is an ideal feedstock for an AD intervention. However therefore far, there is a dearth of feasibleness research on small-scale AD works in residential country. Therefore, in visible radiation of this, the feasibleness of small-scale AD installation in residential country will be investigated in this research.

Race and Ethnicity : the Difference Essay

American society is focused so much on acknowledging differences and creating social divisions and categories, they hardly ever address similarities and possible race equalizers. African Americans along with other races have been categorized due to distinctions in their facial features as well as hair texture and skin tones. The irony of it all is that, America is supposed to be a place of equality and opportunity, yet it is seen to be the total opposite to many of the races who need the equality and opportunities. As an African American male I have been at every angle if racism. I have dealt it out and received it four times fold. Through school, dating and courting, raising children of my own, and simple tasks, like driving to work early in the morning in a rental car, I have seen my share racial and ethical stigmas and stereotypes. From getting pulled over for being the only vehicle on the street at 4 in the morning, to not being able to date a girl I liked a lot because her father’s opinion of me â€Å"seeming† like trouble. And yes all these instances influence my life in many ways, from the way I have raised my children, to the route I take to work, the racially focused incidents affect my everyday life. But why does race or ethnicity matter so much anyways? Why doesn’t class make more of a difference on how a person is judged? When people look at class, they still break it down into racial and ethical categories. Regardless of is I were to be the highest of the upper class, or just in the top of the middle class, I am still thought of as a black male first and then my money taken into consideration depending on the situation. The one time I can recall my money was taken into consideration, it was still in reference to my ethnicity. I was paying a ticket, which my son had received simply because he was in the wrong place at the wrong time. But I was at the courthouse to pay this large ticket, and came with cash in hand. The cashier looked at me with a confused face, so I asked her what she was questioning. She responded, with the same look persisting on her face,† Most people cannot pay this ticket, and usually sit it out. How are you able to afford this?† I did not reply, just simply took my receipt and went on with my day. I few days later, I received another notice saying I had not paid the ticket and a warrant would be issued in the next week if it was not paid. I went back to the courthouse, receipt in hand, and got everything cleared up quickly. They needed more information. They wanted to verify my job and source of income and sorts, just digging into my personal life, wanting to know how I could afford to pay such a ticket for my son. This situation I felt was racially skewed and something I feel would have never happened had I been a white man, never the less had my son been a white young boy. Life throws curve-balls and I understand that I cannot catch them all. I wish there was a way to discern whether they are truly just situational or racial. But regardless of if I could really tell or not, they would still happen and I would still have to deal with them simply. America is so focused on differences, no one is seen as possibly being equal in any measurement and that keeps the country stuck in a mindset. This mindset being: Life not fair. Deal with it.

Bite Me: A Love Story Chapter 22

22. Meeting at the Palace RIVERA They traded in the Ford at the city motor pool for one that had a Plexiglas divider between the front and rear seats. Cavuto's knees were pressed against the glove compartment, since the seat didn't adjust, but it was worth the trade-off. It turned out the organic dog biscuits that Rivera had bought gave Marvin gas. He now had his own little glass partition in which to exhaust, and the inspectors drank their coffee relatively free of doggy stench. â€Å"I don't sleep well during the day,† Cavuto said. â€Å"Roger that,† said Rivera. â€Å"I feel like I've been up for a week.† He dialed his messages, then looked at his partner. â€Å"Fifteen unplayed messages? Are we out of the service area or something?† â€Å"You turned it off when we were zeroing in on that litter of dangerous kittens.† Rivera tried to drink his coffee while handling the phone and ended up pulling the car over to the curb. â€Å"They're all from the Emperor. Something about a ship down at Pier Nine being full of old vampires.† â€Å"No,† said Cavuto. â€Å"There are no more vampires until I've had two full cups of coffee and a healthy piss. That's my personal rule.† Cavuto keyed the radio and checked into dispatch. They did most of their communications by cell phone these days, but there were still rules. If you were a rolling unit, dispatch needed to know where you were. â€Å"Rivera and Cavuto,† said the dispatcher. â€Å"I have you guys tagged to call if there are any cases of cats attacking humans, is that right?† â€Å"Roger, dispatch.† â€Å"Well, live the dream, Inspector, we have report of a giant cat attacking a man at Baker and Beach. We have a unit on the scene reporting nothing.† Cavuto looked at Rivera. â€Å"That's the Palace of Fine Arts. The Marina is new territory.† â€Å"There might not be anything now. The uniforms don't know to look for clothes with dust and I don't want them to. Tell them we're on the way.† â€Å"Dispatch, we are responding. Tell unit on scene that we'll take care of it. Part of an ongoing investigation of a 5150 making false reports.† Cavuto grinned and looked at his partner. â€Å"Nice improvisation.† â€Å"Yeah, but I think this cat might be out of the bag, Rivera.† â€Å"I hope not.† They rolled up to the great faux stone classical dome, the only building left from the World Exposition of 1911, when San Francisco was trying to show the world that it had recovered from the earthquake of '06. The uniform unit was on the far side of the reflection pool, standing by their squad car. Cavuto waved them on. â€Å"We got this, guys. Thanks.† What there wasn't, was a huge shaved vampire cat attacking a guy. â€Å"You think it's a hoax?† asked Cavuto. â€Å"Pretty outrageous coincidence if it is.† Cavuto got out of the car and let Marvin out, who waited for his leash to be attached, then dragged Cavuto over to a tree by the pond to have a wee. Swans who had settled under the trees for the night stirred and gave Marvin dirty looks. â€Å"Nothing here,† said Cavuto. â€Å"Marvin's not doing his signal thing.† Rivera's phone chirped and he looked at the screen. â€Å"It's Allison Green, the creepy little Goth girl.† â€Å"If she called this in I will put her in Juvi overnight.† â€Å"Rivera,† Rivera said into the phone. â€Å"Turn your sun jackets on right now,† she said. â€Å"Right fucking now, both of you.† Rivera looked at Cavuto. â€Å"Turn on the LEDs on your coat, Nick.† â€Å"What?† â€Å"Do it. She's not fucking with us.† Rivera hit the switch on the cuff of his sun jacket and the LEDs came on blindingly bright. A few blocks away they heard a man scream. Marvin barked. â€Å"Oh, trs bon, cop. Byez,† Abby said. The line went dead. â€Å"The fuck was that about?† said Cavuto. ROLF Rolf was actually looking forward to shooting someone. After hundreds of years, you get bored with killing, with hunting. The three of them had gone through cycles of stealthy killing of the unwanted, to outright slaughter of whole villages, to long periods where there was no killing at all. But it had been fifty years since he'd actually had to shoot someone. The change of pace was nice. Of course, it was messy, bodies, waste of good blood, but better that than having policemen running around telling people about them. No matter what kind of debaucheries they had indulged in over the years, and there had been many kinds-these too went in cycles-the one rule they held fast to was â€Å"stay hidden.† And to stay hidden, you couldn't permit yourself to get so bored that you didn't care about living. Well, surviving. Maybe it was just the two cops from last night. Elijah, in a rare moment of lucidity finally admitted that there were only two policemen that he knew of, and because they had taken money from the sale of the old vampire's art collection, they did not want the secret known. Clearly though, they were beyond their depth with the cats. He and Bella had made short work of the smaller cats. They used rapid-fire pellet guns, nearly silent, that fired pellets containing a liquid that destroyed vampire flesh on contact-a heinous, herbal mixture that someone in China had discovered hundreds of years ago. A weak UV light on the front of the weapons held the animals in solid form long enough for the pellets to impact. The pellets would injure a human vampire, but they were devastating to a feline. The Chinese had somehow tuned it to the cats. They had used the mixture to contain every outbreak since its discovery. Rolf remembered firing it from crossbows. Rolf keyed his cell phone, then called the emergency number and reported a man being attacked by a giant cat. Then he set up the bipod on his rifle, zeroed the twenty-power scope in on one of the swans under a eucalyptus tree, and lay down to wait. Seven minutes later the police cruiser arrived. They were both fresh-faced young men with bright pink life auras. From his rooftop, four blocks away, Rolf could just make out the squawking of their radios. They knew nothing. They panned their flashlights under the bushes surrounding the pond, and he watched them shake their heads to one another. Seventeen minutes after the call, the brown unmarked car pulled up and Rolf relaxed into his shooting posture. These were the two from the night before. The big red dog. The dog looked his way, briefly, then dragged the big cop down to a tree by the pond. He put the crosshairs on the thinner cop's face. But no, a headshot was arrogant. He had to make two shots, very quickly, so he would go for the center of their bodies. Shoot the thin cop first, then pan to the big one. A bigger target. Even if his first shot didn't kill him, it would drop him. He waited, waited for them to get clear of the car and the cover. The thin cop was walking toward the other one, then stopped to take a phone call. Rolf put the crosshairs over his heart and began to squeeze the trigger. Then the entire side of his head seemed to explode with pain and he screamed and grabbed at the flames that were shooting out of his empty eye socket. TOMMY â€Å"Are we doing this right?† Tommy asked. They were several blocks behind Rolf, who was moving so smoothly and easily through the Marina district that Tommy would have thought he lived there and was out for his evening jog. Except that no one in the Marina would be wearing a black duster. It would either be cashmere or Gore-Tex, business or fitness. The Marina was a rich, fit neighborhood. â€Å"We're following him,† said Abby. â€Å"How many ways can you do that?† Jody was leading them. She held up a hand for them to stop. The blond vampire had stopped at the corner of a four-story apartment building and was scaling it using just the space between the bricks as handholds. Tommy looked around and spotted a flat-roofed building down the alley. â€Å"That one has a fire escape. We'll be above him, we can watch him.† â€Å"I don't think watching is going to be enough,† Jody said. â€Å"He looks badass,† said Abby. â€Å"He's watching those cops over at the Palace.† â€Å"He won't just shoot a cop,† said Tommy. â€Å"Why would he shoot a cop?† â€Å"Plain clothes unit pulling in,† Jody said. â€Å"It's Rivera and Cavuto.† â€Å"And Marvin,† Abby said. â€Å"He knows they know,† said Tommy. â€Å"We need to go,† Jody said. â€Å"Abby, you have Rivera's number?† â€Å"Yeah.† â€Å"Call him. Give me that laser thing.† â€Å"The light from their jackets magnified through the scope will work,† Tommy said. â€Å"Let's go.† Jody ran to the edge of the roof and stopped. Abby hopped on her toes. â€Å"Spider-Man it, Countess.† â€Å"No fucking way,† Jody said, looking down just as Tommy ran by her and jumped across the alley to the next building. They were coming across the roof of a building a block away when they saw the side of the vampire's head ignite and heard him scream. He rolled away from the gun, clawing at his face. â€Å"Too far,† Jody said. The final gap between roofs was over a full street, not an alley, and they were a floor lower than the blond vampire. â€Å"Down.† Without thinking, Tommy jumped, then said, â€Å"What the fuck did I just do?† He landed on the balls of his feet and went down to crouch, catching himself just as he was about to drive his knee into the concrete. He looked up. Jody was still on the roof. â€Å"C'mon, Red, I'm not going up there alone.† â€Å"Fuck, fuck, fuck, fuck, fuck,† she said, and then landed beside him and rolled. When he saw she wasn't hurt, he said, â€Å"Graceful.† â€Å"He's getting up,† she said, and she pointed at the next building. Tommy knew if he thought about it, he'd never do it, so he just started climbing up the corner of the building as fast as he could. He'd done this before. He didn't remember it, but his body did. Climbing the wall like a cat. Jody was right behind him. As he reached the top of the wall he stopped and looked back. â€Å"Sunglasses,† he whispered so faintly that only someone with vampire hearing would hear. He wedged his right hand between the bricks, then reached into his shirt pocket, flung open the sunglasses, and put them on. He couldn't climb with the laser in his hand. He'd have to clear the top, then grab the weapon out of his pants pocket. Jody had her glasses on, too. She nodded for him to go. He coiled, and sprang to catapult himself over the edge of the wall, but in midair a bright light went off in his head and he felt himself spinning, then a bone-crushing impact on the ground. Something had hit him, probably the rifle butt. He rolled over and looked up the wall. Jody was still clinging there, six feet below the edge, too far to be hit with the rifle. The blond vampire, his face charred, was turning the rifle, working the bolt. He was going to shoot her in the face. â€Å"Jody!† He saw her let go with one hand, reach for the small of her back, then there was another blinding light. He'd lost his sunglasses during the fall. Something splatted beside him on the pavement. He could smell burned flesh, and blood. â€Å"You okay?† she said. He felt a hand on his face. â€Å"I'm kinda blind. And I think I have a couple of broken ribs.† He blinked the blood tears out of his eyes, then saw something dark, circular on the pavement. â€Å"What's that?† â€Å"That's the top of his skull,† Jody said. Footsteps, then Abby was there. â€Å"That was awesome. Gruesome, but awesome. You were amazing, Countess.† â€Å"Not feeling all that amazing.† â€Å"You probably should drink some blood, Tommy. You're kind of fucked up.† He took the plastic blood pack from her and bit into it, draining almost the whole pint in seconds, feeling his bones and skin knitting together. Then Abby snatched it away from him and started drinking herself. â€Å"I feel like death on toast. I probably shouldn't have eaten that pigeon.† MARVIN Marvin ruffed three times fast, â€Å"Biscuit, biscuit, biscuit.† Then, as he pulled Cavuto around the corner and smelled the fourth dead one he ruffed again. â€Å"Another biscuit.† Then, mission accomplished. He sat. â€Å"Marvin!† Abby said. She dropped the empty blood bag and scratched between his ears, then fed him a Gummi bear. Rivera came around the corner with his Glock drawn. Jody stood, reached past the gun, and snagged the battery out of the cop's inside pocket. Abby did the same to Cavuto, who leveled a long orange Super Soaker at her. â€Å"Really, Ass Bear?† she said. â€Å"Really?† She snatched the squirt gun out of his hand and backhanded it a full block down the street where it shattered. â€Å"I have a gun on you, Missy,† said Rivera. â€Å"Biscuit,† Marvin ruffed. Clearly there are three dead people here and part of a fourth, and biscuits are in order. Jody snatched Rivera's Glock out of his hand so quickly he was still in aiming position when she popped the clip out of it. Cavuto started to draw the big Desert Eagle and Abby caught his arm and leaned in close. â€Å"Ninja, please, unless you're going to use that to take your own life out of humiliation for the squirt gun, just let it go.† She turned and looked at Tommy, who was sitting splayed-legged on the sidewalk, holding his ribs. â€Å"This fucking vampy power rocks my deepest dark.† Then back to Cavuto. â€Å"I'd slap you around a little, but I'm feeling kinda nauseous.† â€Å"Yeah,† said Cavuto. â€Å"I get that. That's how I know you're around.† â€Å"So you three are, all, uh, them,† said Rivera. â€Å"Not exactly them,† Tommy said. â€Å"Jody just took the top off the head of one of them.† He pointed at the charred brainpan. â€Å"He was about to take you out with a sniper rifle,† Abby said. â€Å"That's why I called. Thanks for just doing what I said and not being an assbag, by the way.† â€Å"You'll find the rest of him along with the rifle on the roof,† Jody said. â€Å"That's who called in the vampire cat attack?† Cavuto said. Tommy nodded. â€Å"There are at least three of them. Maybe two, now. Very old. They came in that black yacht that's down at Pier Nine. They are cleaning up the mess Elijah left. They must know you guys are hunting Chet and the vampire cats.† â€Å"He must have seen us last night, with the Animals. We thought the cats got Barry.† Tommy climbed to his feet. â€Å"Barry's dead?† â€Å"Sorry,† Rivera said. â€Å"So they know about the Animals, too?† Tommy said, â€Å"The Animals were the ones who took Elijah's art collection and blew up his yacht. Of course, they know about the Animals.† â€Å"We've got to get over there,† Rivera said. â€Å"They'll be hunting the Emperor, too. He's been calling all day about a black ship. I thought it was just more craziness. I don't even know where to start looking for him.† Jody handed Rivera back his gun and the battery to his jacket. â€Å"Wire those back up as soon as you get back in your car. They work.† Marvin let go with a barrage of barking, which translated, â€Å"I have found some dead people and I am going to make a fuss if I don't get a biscuit and the ear-scratch girl is dead and sick.† â€Å"Easy, Marvin,† Abby said. She steadied herself against the big dog and Cavuto caught her by the arm to keep her from falling. â€Å"I really don't feel good.† She crumpled to the sidewalk. Tommy caught her in time to keep her head from hitting the concrete. â€Å"My tail kind of hurts.† Jody snatched Rivera's gun out of his hand again. â€Å"Give Tommy your car keys.† â€Å"What! No!† Jody smacked Rivera's jacket, heard a jingle, then reached in his pocket and took the keys. Rivera stood there like he was five, being dressed by his mother. Jody threw the keys to Tommy. â€Å"Take her to the loft. Foo will still be there. Maybe he can change her back in time.† â€Å"Where are you going?† Tommy said. â€Å"I'm going to the ship. Maybe I can stop one of them there. They're going to come to the loft, so be ready.† â€Å"Not so fast, Red,† said Cavuto. â€Å"You will shut the fuck up!† Jody said. â€Å"You guys are six blocks from the Marina Safeway. The Animals should be at work, or will be there in a few minutes. That's where I went when I wanted to find them, that's where these vampires will go. So shag ass over there and warn them. Wire the batteries back into your jackets on the way there or they'll have you for lunch. Call for another car if you need to, but we just saved your lives and your car is ours.† Rivera smiled. â€Å"I'm okay with that.† Cavuto said, â€Å"You are?† Tommy picked Abby up and held her with one arm while he reached into her messenger bag, took out her phone, and handed it to Jody. â€Å"Call Foo, tell him we're coming.† â€Å"I will. Be careful.† She kissed him. â€Å"Save our minion.† â€Å"Got it,† Tommy said. Marvin whimpered at them as they went away, which translated to, â€Å"I'm worried about the ear-scratching dead girl with the Gummi bears.†

Motivation - Methods of Motivation use to excel in a College program Assignment

Motivation - Methods of Motivation use to excel in a College program - Assignment Example Motivation may push a student to spend countless nights studying for a course to excel in the marketplace. Psychologists believe that human beings are not the same. Thus, it is important to understand different types of motivation to capture different type of people, personality, and character. People are different on the way they perceive or view things, thus it follows that motivation has to be different. The three methods of motivation used to excel in college program include incentive, change, and extrinsic motivation. Primarily, incentive motivation is a strong force used in the learning institution. This method involves rewards. Through incentive motivation, students believe that they will obtain rewards for working hard or doing something. This motivates them to do everything they can to attain certain goals. This method of motivation bases its argument on the fact that human beings need to attain their set goals and objectives. To Anderman & Anderman (2010), learning institut ions utilize incentive motivation to reward the best performing or well-behaved students. By offering rewards, the management hopes to increase their performance and motivate their students to work harder in school programs. It is crucial to note that, there is high morale and motivation when people are working as a group in a given task. A continuous interaction in college programs increases friendship, unity, and mutual association. Motivation and morale help students to accomplish school programs faster and at an easy pace. For instance, incentive motivation may trigger students to work as a team and in turn creates a healthy competition. Teamwork or group discussion may help students to compete with each other and excel in all ways. It may also boost satisfaction and a sense of belonging. According to Karabenick & Urdan (2010), change motivation is a strong medium used to excel in college program. Sometimes, students, teachers, and other workers may do things to bring changes in the immediate environment. Change motivation pushes an individual to work tirelessly, hoping that one-day things will be better in their immediate environment. It is important to note that, change motivation help students to be tired of how things are and thus, think of a program to improve the entire environment. People are more likely to succeed when they understand their need to bring value to their organization. In the school set-up, external and internal factors that can sustain, intensify, start, or discourage bad behaviour. At this point, internal factors include human characteristics that trigger certain behaviours in the learning environment. For instance, students are fearful or confident when they approach new tasks. However, they are motivated when they live in a pleasant environment that fosters positive behaviours. It is crucial to understand that, external factors can affect learning conditions and personal development. For instance, certain schooling practices can h inder or promote motivations. These features include peer groups, classrooms, instructional practices, and school activities (Malloy, Marinak & Gambrell, 2010). At this point, helpful instruction may motivate a student to have good conduct. Change motivation is crucial in the school set up as it shapes students’ ability to learn experiences at school and in the large

Critically discuss why the teachings of the Quality Gurus are Essay

Critically discuss why the teachings of the Quality Gurus are important - Essay Example Quality gurus have played a considerable role in setting the dimensions of success for all companies and organizations. It is due to the teachings of quality gurus that the companies pay special attention towards improving and maintaining quality of the products and services. The mutual belief of all quality gurus was that quality management is a continuous process, which helps the companies build and maintain profitable relationships with the customers. Some of most famous quality gurus include Armand Feigenbaum, Edwards Deming, Philip Crosby, Kaoru Ishikawa, Genichi Taguchi, and Masaaki Imai. All of these gurus brought different concepts of quality which not only helped the companies achieve competitive advantage in the past but also provide appropriate directions towards success to the companies belonging to the present world. We can take example of Masaaki Imai who came up with the concept of Kaizen in 1986, which led Japan’s way to huge success in the field of technologic al development. Kaizen is an umbrella, which includes all Japanese practices related to quality management. Imai focused on continuous improvement in all departments of a company. One of the main teachings of all quality gurus was quality control, which means to ensure quality in all stages of a product development.

Global Convergence and Divergence Research Paper

Global Convergence and Divergence - Research Paper Example The phenomenon of globalization is the inter-connectedness among the various nations of the world on the basis of economic ties, and this has produced convergence or unity and integration of different world systems. According to Thomas Friedman, globalization is the â€Å"inexorable integration of markets, nation-states, and technologies†¦..the spread of free-market capitalism to virtually every country in the world.† McMichael sees the process of global integration taking place on the basis of â€Å"market rule on a global scale†. This process of integration may be producing a global convergence of different organizational systems. Ugeux defines convergence as the manner in which a series of actions are driven towards a central point of reference – a process resulting in a move towards a common set of principles and objectives. Uguex notes that there appears to be a conceptual convergence in the following aspects: (a) the use of a non-ruling approach, wherein recommendations have been made for Companies to follow, which have been mandatorily imposed, yet are in practice being followed by many countries (b) the majority of the Board of public companies must be independent and executives of the Company are not deemed to be independent (c) Members of the audit committee must be independent directors and must not receive fees or compensation from the Companies (d) the audit committee makes the decision on the hiring of external auditors and this is subject to the approval of the directors and shareholders.

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Signs of Worker's Compensation Fraud and Abuse - Essay Example While the workers’ compensation system works in the best interest of employees, it is subject to abuse and/or fraudulent practices. Perpetrators of fraud, abuse, or both vary depending on the specific matter in question. This means that employees, employers, and legal experts among others can perpetrate workers’ compensation fraud and /or abuse for differentiated reasons, purposes, or motives (Green & Rowell, 2012). Fraud and/or abuse perpetrated by an employee entail the use of false information, practices, or procedures to obtain compensatory benefits that the employee is not entitled. Eligibility for such benefits is jeopardized, thus resulting in abuse or fraudulent activities that relate to worker’s compensation. When there is enough evidence that fraud and/or abuse in regard to workers’ compensation has occurred, it is important to establish the root cause, reason, purpose, or motive behind the activity. This would require that the perpetrator (the employee) be closely examined in order to ascertain the validity of the evidence available. Once this has been done, the response to worker’s compensation fraud and abuse should allow the perpetrator to explain why such a move was made (Rejda, 2011). This would allow the response team to establish the ground upon which fraud and abuse occurred. Responding to evidence of workers’ compensation fraud and abuse is strong when the baseline of such practices is understood (Green & Rowell, 2012). Once the evidence receives the aforementioned treatment, the next critical step seeks to determine contributory factors that provide loopholes in the system. This can take the form of determining the relationship between the stakeholders that verify and approve workers’ compensation. The idea here is to establish any cooperation and collaboration between fraudulent employees and parties in the compensation system.

Campbell,mare,and walker study Essay Example | Topics and Well Written Essays - 500 words

Campbell,mare,and walker study - Essay Example They feel that more research is needed on the subject. The industrial and internet revolution is continuously creating profound changes in the ethnic areas. There is nothing is fixed about it. The processes of changes, the making and unmaking are ongoing processes.. Ethnic issue needs to be viewed from two contexts. The personal aspect as applicable to the day to day lives as well as the ethnic context exploitation by the politicians, for their vote-bank politics. Campbell etc. found that a strong sense of Zulu as for the personal lives prevailed. The crisis of identify is found in every community on account of rapidity of social change and Zulu community is no exception, the authors point out. The younger generation, especially moves with the social changes, adopts and amenable to modification on account of university education, migration to the cities, inter-community marriages, and several such factors. Fundamental changes are seen in the traditional society. Old family values are rapidly disintegrating. The transition from the joint families to nuclear family also has deep impact on the overall structure of the Zulu ethnic community. The area of survey/research has been cleverly selected by Campbell etc. The majority of the people were adult workers who lived in the outskirts of Durban, twelve men and twelve women, between the age group of twenty and late fifty. They were unskilled or semi-skilled workers. The authors specifically targeted them as they would have been exposed to a wide range of experiences, during their interaction with other workers, involvement in trade union issues, marriage, and education of children—that is to say, they would have been tested on the ethnic identity from every angle. Their education level varied considerably, there was a B.A. Degree holder on the one end, some of them had not entered the portal beyond that of a primary school! Most of them had incomplete

The Rise of Political Islam Essay Example | Topics and Well Written Essays - 1250 words

The Rise of Political Islam - Essay Example Similarly, the Freedom and Justice Party (FJP), which is an Islamic political party grasped about 47 percent of the total presented seats within the Egyptian assembly leading to concern in the western world (Khairat 1). Political Islam has been supported by various claims all around the world. Body Claims have been put forward to address the matter of political Islam. It is certain that Muslims have been encouraging the domestic and external political organizations about their guidelines in the approaching stage through different ways. In the case, of Mohamed Saad Katatni, who is the Secretary General within FJP presented the idea that their political party focused more on the civic component in an attempt to build up a contemporary democratic nation (Khairat 1). This implies that the party has no religious affiliations but wants to work better towards the betterment of existence of the Muslim community. The rise of most Islamic parties has come as a positive or constructive approach towards the implementation of policies that are supposed to bring about positive transformation, and image for the Muslim world. The ideas put forward by the policies that these political factions have instituted aims at presenting a free world for all Muslims regardless of their gender and other prejudices. Presentation of the new ideas has substantially augmented the support of these Muslim parties by offering Muslims a chance to redeem themselves from prolonged miseries presented by the Muslim religion. Consequently, Muslims have offered support to parties with leaders willing to struggle for the liberties of all Muslims within and outside the Muslim nations. Parties such as FJP have included women at various levels of political leadership. In FJP, approximately 10 percent of the people who founded the party is women (Khairat 1). This can be considered a significantly enormous percentage of women in a country with conservative nature or appearance. The party bears women even at the higher ranks of the party in comparison to other parties around the Egyptian society. This further assists the general populace in understanding the complexities and operation of the party, therefore, removing distasteful attributes associated with the party by the media. According to central investors and commercial strategists of Muslim Brotherhood, they aim at attracting immense overseas investment meaning that the private sector offers immense prop up to the implementation (Khairat 1). Similarly, FJP is encouraging more on free market financial systems that would prologue and progressively develop Islamic banking, which offers the consumers both options in relation to the long-established banking structure. FJP has shown further dedication by adhering to alter towards sovereignty, full democratic system, fairness and full, individual liberties in every undertaking of the party (Khairat 1). This is evident through the founding statement on which the party of FJP was establish ed. The party claims that it is aiming at developing patriotism and commitment among the Egyptian context. The party claims that it forgoes everything for the benefit of the homeland, which is all Egyptian people regardless of their religion or other prejudices. The party aims at clinging to main beliefs, morals and moral codes of the celestial revealed religious conviction. The party has chosen Dr. Rafiq Habib who is happens to be, from the

Kants Moral Obligation Essay Example | Topics and Well Written Essays - 1000 words

Kants Moral Obligation - Essay Example Timmons state in this regard, that the logic would play an important role in determining whether the perceived act will bring any good thing without ‘qualification’ (206). A good thing without qualification would only have two extremities including the good and the bad and nothing in between. Therefore, individuals use their reasoning capacity to identify the acts with good consequences. While individuals accomplish their desires out of good will, it is equally important to note that goodwill is the only virtue that has the aspect of universal absolute good (Timmons 207). This means that every good thing including wealth, honor, and riches may turn to be bad things in the end if individuals harbor ill wills for accomplishing their missions. However, people can perpetuate the good things if they have good intentions and wills making their deeds good in universal terms. In this sense, rationality comes into play in the sense that people who have good intentions motivated b y their positive reasoning will always accomplish good things in the society (Stern 45). While happiness may derive from a particular action does not accentuate the moral obligation of that action, as the idea of happiness is too empirical and indefinite to serve as a concept for moral obligation (Timmons 208). It is indefinite because people differ in tastes, preference, and enjoyments, while it is empirical in the sense that people actually understand that my experience, they can make decisions that bring them happiness. In a revisit of the concept of goodwill, people act because they strongly believe that they have a moral duty or they are morally obliged to perform certain tasks. The consequences in this case according to Stern, do not play an important role in deciding to engage in such deeds (Stern 62). Individual inclination principles, on the other hand, influence our actions in that reason recognizes our principles that in turn determine our motive in the quest of accomplishing our moral duty.

Race in America Essay Example for Free

Race in America Essay The racial issues have become less significant in todays society than in earlier days among the American people. In todays society, many improved racial equality measures have been taken in order to ensure that the people of the United States are treated as if in one social group. Although many actions have been done to improve the equality of the people of America, racial issues still exists. Race in my opinion is the perception that an individual have towards any social group and can see differences from a visual aspect. Even though racial profiling, in the earlier days were a top issue in America, it is dying out and is replaced with the equal standards of todays society. When people come in to contact with one another they tend notice differences they see in one another. These differences can be attributed to the genotype and phenotype variation between people. It tends to not be biologically significant to divide humans in to racial groups it is more of a social concept. The various characteristics such as skin color, shape of face, hair and eye color, nose shape and hair form are used in categorizing people in to specific races. Race is a powerful social concept that affects many aspects of our culture now and in our history. In the past you would see much more endogamy due to breeding isolates. But now with more social acceptance and modern transportation we are seeing much more exogamy. This in turn has widened the gene pool and allowed much more genetic variation. With these changes come less of a chance and or preference for inbreeding like we have seen in our history. Inbreeding tends to increase the chances for the offspring to have genetic disorders there for is harmful to the population. The problem with this social categorization system it tends to lead to certain races believing their traits are more favorable. Once it is believed that one race is better than other that type of thinking leads some to believe in biological determinism. Many wars have been found over the years because a group of people thought they were superior to another. Completely stupid concept but some simply cannot see beyond it. A prime example of this is the eugenics that was being practiced by Hitler. He convinced and or scared an entire nation in to persecuting the Jewish people of Germany. He believed that he was improving the Aryan race by his horrific actions. Which to be honest has always confused me. A man wanting to rid the world of dark haired non Aryan looking people, yet he himself did not fit in to his own category. It seems to me that concentrating on our differences only opens the door to dividing us. We must learn from the past and look toward bettering the future, for all of our sakes.

Otherness and Alienation in Joyce Essay Example for Free

Otherness and Alienation in Joyce Essay The striking feature of James Joyce’s hero in A Portrait of an Artist as a young Man and Dubliners is that of a detached observer of his fellow-beings and environment: home, religion and country. From a normal boy of Dublin he gradually emerges to be an artist of high sensibility who shuns the influences of social and religious order. The esthetic power of re-creating the world makes Stephen reject the order of the Jesuits. In the stories as well as the novel, the hero chooses the role of an artist in exile. The lack of social value framework makes the artist feel he has no function to play; he must practice his part in silence and in exile. Joyce raises the question of proper aesthetic attitude and develops art from egocentric lyrical to dramatic approach. He has portrayed human activities with complete aloofness, using dramatic method. His fictions have epiphany rather than the conventional suspense, well-contrived plot and action. James Joyce shows the growth of a highly sensitive artistic mind in A Portrait of the Artist as a Young Man in an atmosphere dominated by conservative religion. His hero as a detached observer is very similar to Albert Camus’ protagonist in The Outsider, except for the fact that Stephen begins with religious faith and ends with his esthetics which is definitely a positive feature. From a normal boy of Dublin he gradually emerges to be an artist of high sensibility who shuns the influences of social and religious order. The esthetic power of re-creating the world makes Stephen reject the order of the Jesuits. In the stories as well as the novel, the hero chooses the role of an artist in exile. The lack of social value framework makes the artist feel he has no function to play; he must practice his part in silence and in exile. Joyce raises the question of proper esthetic attitude and develops art from egocentric lyrical to dramatic approach. He has portrayed human activities with complete aloofness, using dramatic method. His fictions have epiphany rather than the conventional suspense, well-contrived plot and action. Having been dissatisfied with the religious doctrines as inadequate, he goes on develop his esthetics which is, according to David Daiches : To look at the world with the eye of the artist who combines the naked sensibility and the pure aesthetic eye and be satisfied with the artist’s god-like power to re-create the world with words. It is this discovery that prompts Stephen’s rejection to join the order of the Jesuits. (Daiches. 199) The drab surroundings of Dublin and his sharp intelligence and excessive sensibility turn every experience into a conflict in Stephen’s soul – the religious versus the pagan, the struggle of the flesh versus the spirit. Joyce said, ‘I call the series Dubliners to betray the soul of that hemiplegia or paralysis which many consider a city. ’ (Beja. 16) The boy narrator of â€Å"Araby† finds the Dublin environment pretty dull (described in the first paragraph) and he tries to forget it by falling in love with his friend Mangan’s sister. He manages to suppress his obsession with the girl, but fails miserably to buy her a gift from the fair because of the insensibilities of the salespersons. At the end he is left with an excruciating depression which culminates in an epiphany: ‘Gazing up into the darkness I saw myself as creature driven and derided by vanity; and my eyes burned with anguish and anger. ’(Dubliners. 33) It is the realization of the aloof artist who is disillusioned with the ways of the world. The insensitive behavior of the salespersons makes him disenchanted about the world. Another hero in â€Å"An Encounter† shows his isolation when he confesses that he has no sweethearts while Mahony and his friends have plenty. ‘I answered that I had none. He did not believe me and said he was sure I must have one. I was silent. ’ (Dubliners. 23) Stephen’s experience at the Jesuit school is a perpetual conflict with the environment as is evident:

Principles of Australian Taxation Law

Principles of Australian Taxation Law Sita  Samtani Introduction This paper will critically discuss the proposals made by the Organisation for Economic Co-operation and Development (OECD) for a mandatory disclosure regime in Australia. In May 2016, the Australian Government sought input into the framing of the recommendations made by the OECD, in its Discussion Paper.[1] Mandatory disclosure rules are examined in the OECDs Final Report of the Base Erosion and Profit Shifting (BEPS) project.[2] Primarily, these rules seek to combat aggressive tax arrangements, which pose a threat to revenue authorities worldwide. This paper will analyse the purpose and framing of these rules, their advantages and disadvantages and whom and what they should target, having reference to the Discussion Paper and other valuable sources. Additionally, there will be a critical analysis as to whether a mandatory disclosure regime would be an effective addition to Australian taxation legislation and how it may impact solicitors that advise on revenue law. Background Mandatory disclosure rules should be framed having regard to the integrity measures found in current legislation. A key point of distinction is discerning between lawful tax planning activity and unlawful tax evasion. Tax avoidance, which is the focal point of the mandatory disclosure rules, lies between the two polarities. It involves entering into arrangements that exploit loopholes in the legislation.[3] Under Australian taxation law, there are a number of anti-avoidance measures already in place. These include specific anti-avoidance rules (SAARs), general anti-avoidance rules (GAARs) and a promoter penalty regime. There are many types of SAARs that target specific tax avoidance activities, for example, the Personal Service Income (PSI) rules and transfer pricing. On the other hand, GAARs (Part IVA of the Income Tax Assessment Act 1936 (Cth)) act as safety net or fall back provisions. Justice Pagone highlighted the fact that GAARs occupy a special role in tax law because their ro le is to underpin the effectiveness of the primary operative provisions when those primary provisions fail to achieve their purpose.[4] Additionally, the promoter penalty regime in Divisions 290 and 298B of Schedule 1 to the Tax Administration Act 1953 (Cth) seek to force promoters to disclose potential tax exploitation schemes. The promoter penalty regime bears resemblance to what a mandatory disclosure regime might achieve. Therefore, a key priority will be ensuring that a new regime does not unnecessarily overlap with existing disclosure rules.[5] It is vital to avoid duplication of and inconsistency with other legislation, as well as excess compliance costs on the vast majority of taxpayers who voluntarily comply with their tax obligations.[6] This regime must also be framed not to infringe on Australian legal rights such as confidentiality, legal professional privilege (LPP) and the privilege against self-incrimination.[7] It is essential that such legislation be shaped in a way that balances policy considerations, the integrity of revenue authorities and fundamental rights. Definition of a Mandatory Disclosure Regime A mandatory disclosure regime is a mechanism that requires taxpayers to disclose upfront to the tax administration system of the use of tax avoidance schemes with certain features or hallmarks.[8] According to the OECD, the purpose of mandatory disclosure rules is to require tax advisers to make early disclosure of aggressive arrangements (often before income tax returns are lodged) with the view to providing tax authorities with timely information on arrangements that have the potential to undermine the integrity of the income tax system.[9]This statement provides a useful matrix to ascertain the essential elements of a mandatory disclosure regime.[10] The purpose of a mandatory disclosure regime is to supply prompt information to revenue authorities of possible aggressive tax schemes and to identify the promoters and users of such schemes.[11] The purpose of this detection is to improve the effectiveness of compliance activities of tax authorities.[12] In regards to the core purpose of mandatory disclosure rules, the supply of early information would allows administrators to identify, address and counteract tax avoidance schemes in their initial stages before they escalate and potentially subvert the integrity of the revenue base.[13] This information can also be utilised to enhance and better focus existing audit processes.[14] Mandatory disclosure regimes can enable countries to quickly respond to tax avoidance risks by providing early access to potential avoidance schemes. The Policy Rationale of a Mandatory Disclosure Regime The main policy rationale behind implementing a mandatory disclosure regime in Australia is to bolster the current anti-avoidance mechanisms by allowing the Commissioner of Taxation prompt disclosure of potentially aggressive tax schemes. This in turn will prevent the exploitation of loopholes that exist within the tax system. These rules will provide the Australian Taxation Office (ATO) with information as early as possible in relation to certain tax arrangements that are being designed and promoted by certain advisers and engaged in by certain taxpayers.[15] A further policy rationale of the new rules is to deter advisers and taxpayers from engaging in these types of arrangements in the first place.[16] In Australia, the current series of anti-avoidance legislation is elaborate, there are SAARs, GAARs and promoter penalty regimes which all seek to prevent the erosion of the revenue base. Table 1 of the Discussion Paper details the current legislation. There are a range of income tax disclosure rules in relation to large businesses and multinationals. These include disclosures made by companies both before (e.g. Advanced Pricing Agreements) and as part (e.g. Reportable Tax Positions) of their tax returns.[17] Mandatory disclosure rules should capture not only large entities but also high net-worth individuals or individuals that seek to exploit or promote the exploitation loopholes in the Australian taxation system. This is important to ensure a level playing field for all and so that the regime is ubiquitous. In relation to what activities a mandatory disclosure regime should exclude, it may be useful to look to what the GAARs (Part IVA of the Income Tax Assessment Act 1936) do not apply to. The GAARsdo not apply to a typical husband and wife partnership business agreement. Under this set up, the couple conduct a business in partnership and as the relevant Partnership Act provides, share equally in profits and losses, despite the fact that only one party performs the main amount of work.[18] When regard is had to the eight matters in Part IVA, it would not be objectively concluded that the main purpose of the partnership arrangement was to obtain a tax benefit through the equal division of profits and losses.[19] Similarly, it is possible that a mandatory disclosure regime should not apply to these partnership arrangements for the same reasons. A comprehensive disclosure regime in Australia would give rise to several advantages and disadvantages. Firstly, a main advantage would be the expeditious identification of potentially aggressive tax planning schemes. This means that the ATO would have to spend less time and utilise less resources in order reduce tax avoidance.[20] Targeted groups would not be as likely to exploit loopholes which exist if Australia had a mandatory disclosure regime. This would firstly lead to enhanced audit and compliance activities which would ultimately lead to quicker dispute resolution in cases where tax avoidance is ascertained.[21] The rise of the technology has also lead to the proliferation of real time intelligence. The need for revenue authorities to access real time information is particularly critical in the current technologically advanced world, where transactions and information can be transmitted internationally and almost instantaneously.[22] Thus access to fast and accurate informat ion is vital for revenue authorities to monitor and police such transactions. The main disadvantage of a mandatory disclosure regime would be the difficulty in finding an appropriate balance between enhancing information available to the ATO to crack down on tax avoidance and avoiding unnecessary compliance burdens on tax payers.[23] In this regard, the legislation should be very clear on its face that the mandatory disclosure rules would only be triggered in relation to defined tax arrangements with specific features and the rules are targeted at advisers who are actively involved in these tax arrangements.[24] A tension also exists between legal professional privilege (LPP) and a mandatory disclosure regime.[25] LPP is sacrosanct in Australia and is referred as part of the functioning of the law itself.[26] If an entity is obliged to disclose a document that would be protected by LPP, the function of LPP would be undermined which may in turn be a breach of an Australian civil right. In Australia, there are already rules in place that capture and penalise activity by taxpayers and advisers that results in non-compliance with tax laws, particularly in relation to aggressive tax planning schemes. The mandatory disclosure rules adopted into the Australian tax system would therefore need to complement the other integrity measures already in the system. The Drafting, Framing and Targeting of a Mandatory Disclosure Regime Australias rules must be tailored for Australias circumstances and in particular to complement its pre-existing disclosure and anti-avoidance measures.[27] The introduction of a mandatory disclosure regime should be specifically directed at people who are required at law to disclose to the Australian Federal Commissioner of Taxation in relation to certain tax arrangements.[28] Who should disclose under a Mandatory Disclosure Regime? It is great importance that the legislation sets out the meaning of particular terms. The initial views of the Australian Government are that mandatory disclosure rules should apply primarily to tax advisers involved in the design, distribution and management of aggressive tax arrangements. Moreover, the Government is also of the view that where the relevant tax adviser is offshore, the Commissioner may instead require the taxpayer to make the disclosure.[29] The OECD has advised that the rules could apply to tax advisers, taxpayers or both. The mandatory disclosure rules should be narrow and targeted, so that the scope is not too wide to incorrectly identify the actual perpetrators of tax avoidance schemes.[30] Taxpayers will be caught under the mandatory disclosure rules where they have participated in arrangements that become the subject of mandatory disclosure.[31] However, as taxpayers already have a general obligation to disclose information about arrangements and transactions that give rise to tax implications for them, it is not necessary that a separate obligation to disclose be imposed on taxpayers under these rules.[32] Similar to the UK, the suggestion is that disclosure made should be by promoters of schemes with the onus only shifting to the tax-payer in certain situations. In line with the Australian Governments views, the new rules would have to provide a clear definition of tax advisers or promoters for the mandatory disclosure rules. It is logical that the obligation should be in line with promoter definition under the promoter penalty regime under the Taxation Administration Act 1953 as they already have significant obligations. Thus, it is possible that compelling promoters to disclose relevant information in relation to tax arrangements pertaining to the hallmarks would simply consolidate and extend their existing obligations under the promoter penalty regime. Additionally, the promoters of such schemes would be in possession of the information relevant to formation of such avoidance schemes. If this existing definition of a promoter under the current legislation was utilised, then an entity would be a promoter if: they encourage growth of a scheme, they receive consideration in respect of developing a scheme and if they have a substantial role i n advancing the scheme. It is important to note that an entity should not be regarded as a promoter just because they provide advice about a scheme. This is particularly relevant when it comes to legal professionals providing advice which will be discussed later in the paper. What types of arrangements should be targeted? The effectiveness of any disclosure regime will revolve around the drafting of hallmarks or the trigger points for disclosure.[33] It is impractical for a mandatory disclosure regime to target all transactions that raise tax avoidance concerns. Taxpayers will be obliged to disclose transactions that fall within the descriptions or hallmarks set out in a regime.[34] In the Discussion Paper, there is significant emphasis on the targeting of aggressive tax arrangements. However, there is little reference to what this actually means. Both the Canadian and the UK disclosure regimes target arrangements in which the main (or one of the main) purposes of the arrangement are in order to obtain a tax benefit. Under the general anti-avoidance rules, section 177D in Part IVA of the ITAA 1936 sets out factors relating to the schemes used to obtain tax benefits. This section has often proved difficult in its application because the factors are quite narrow. To avoid issues like this, a lower threshold should utilized under a mandatory disclosure regime. It would be preferable that the test should be whether one of the main purposes of the arrangement is obtaining a tax benefit.[35] This lower threshold would mean that a wider range of schemes could be identified and disclosed.   The Australian mandatory disclosure rules should also have an objective test for disclosure, meaning that the administrator would not have to inquire into the subjective state of mind of the taxpayer.[36] Additionally, the Australian Government may also want to consider whether an aggressive tax arrangement may be in line with the definition of a tax exploitation scheme under the promoter penalty rules.   The definition of a tax exploitation scheme is whether it would be reasonable to conclude that an entity that entered into the scheme has a sole or dominant purpose of acquiring a tax benefit in which it is not reasonably arguable that the benefit sought is or would be available at law.[37] The definition of tax exploitation scheme would likely be very similar to that of an aggressive tax arrangement under the mandatory disclosure regime. It would be most effective if mandatory disclosure rules target arrangements in which one of the main purposes is to obtain a tax benefit that may potentially amount to tax avoidance. This should be an objective test, for example, would a reasonable person believe that the arrangement might be in order to obtain a tax benefit that may potentially amount to tax avoidance? What are the benefits and drawbacks of providing the Commissioner of Taxation a broad discretion to determine what is an aggressive tax planning scheme? There are already a number of mechanisms through which information relating to aggressive tax arrangements is disclosed to the Commissioner. Currently, the Commissioner has the broad administrative powers to require the disclosure of information. However, in the case of the proposed mandatory disclosure rules, the Commissioner can require disclosure to be made without knowing who needs to make the disclosure.[38] It is important the mandatory disclosure rules require the Commissioner to have evidence of the tax arrangements that he intends to be disclosed pursuant to the rules before he can exercise his discretion and make a publication requesting disclosure.[39] Otherwise, if the Commissioners powers are too broad, the process may become ineffective and counter-intuitive. The Commissioner should clearly articulate why the arrangement is an aggressive tax arrangement in line with the objective purpose test.   This will then allow advisers to effectively determine whether they are involved in these arrangements and whether they have an obligation to make a disclosure to the Commissioner. In line with the Australian Governments view, the legislation should make it clear that mandatory disclosure rules would only be triggered in relation to aggressive tax arrangements with specifically described features.[40] This will ensure the disclosure rules can be limited to particular arrangements implemented by a specific targeted cohort, rather than imposing more general disclosure requirements on all taxpayers. What are the implications of early disclosure? An early disclosure regime would provide the ATO with information about aggressive tax schemes as well as the parties to such schemes. In comparison with the United Kingdom, the Disclosure of Tax Avoidance Schemes (DOTAS) regime provides early information to Her Majestys Revenue Customs (HMRC). This information enables HMRC to legislate to amend the relevant taxation legislation to better target anti-avoidance activities.[41] The UK mandatory disclosure regime provides prompt information to the revenue authority allowing for easier identification of the users of anti-avoidance schemes.[42] The United Kingdoms DOTAS regime has successfully eliminated over  £12 billion in tax avoidance schemes and loopholes.[43] This is a strong indicator that such a regime in Australia may have the same effect. The UK regime has lead to over 2500 disclosures and the enactment of 60 different measures contained in the UK Finance Acts.[44] Similarly, a regime in Australia may guide in the legislating of better targeted SAARs and GAARs. It is likely that a similar disclosure regime in Australia would have a similar effect. The implications of early disclosure allow for revenue authorities to either use the information to improve risk assessment systems, review guidance and ruling products to determine suitable and contemporaneity, undertake additional educational programs and undertake case reviews and audits where appropriate or necessary.[45] Would mandatory disclosure rules be a necessary and valuable addition to Australian tax legislation? It is likely that a mandatory disclosure regime would be a necessary and appropriate addition to Australias existing anti-avoidance armoury. This paper weighs the advantages and disadvantages of such a regime and the legislative form that the regime should take. The necessity to acquire early information in regards to aggressive tax schemes is crucial to revenue authorities. While there are several ways that Australia acquires information now, it is possible that a mandatory disclosure regime is a more methodical approach. After researching the current anti-avoidance legislation, it is likely that the introduction of a regime would enhance rather than take the place of the current tax legislation. A key aspect of the implementation of a mandatory disclosure regime is the expeditiousness. These rules will allow for the ATO become aware of participators in aggressive tax avoidance schemes quicker which will in turn will prevent exploitation of the tax system. There are different ways in which tax administrations can use the collected information to alter behaviour and to counteract tax avoidance schemes, for example, risk assessments and changes to legislation.[46] There are arguments for the fact that given the plethora of disclosure rules already contained in the Australian law, there is little need for a mandatory disclosure regime to be introduced into the system. Particularly, the existence of the promoter penalty regime is fundamentally similar to what a mandatory disclosure regime may be like. However, cases such as Commissioner of Taxation v Ludekens Anors,[47]highlights that the scope of promoter penalty regime is quite limited.   In that case, Justice Middleton found that one of the parties was a promoter of the Plan within the meaning of section 290-60, but the other was not. However, it was held that the party that was a promoter did not contravene subsection 290-50(1) because his Honour found that the Plan was not a tax exploitation scheme within the meaning of section 290-65. Taking this into consideration, mandatory disclosure rules would likely assist with uniformity and the defining of certain key terms in the realm of tax-avoidance. Moreover, if a mandatory disclosure regime were introduced, the ATO would likely have early information on such schemes before they would need to be litigated. It may also be argued that Australian taxpayers currently only have limited disclosure obligations in relation to reportable tax positions (RTP) and certain international dealings via the International Dealings Schedule (IDS).[48] The introduction of a mandatory disclosure regime may be superior as a single comprehensive regime which would promote administrative efficiency, reduce compliance costs for taxpayers and avoid duplication with existing laws.[49] The Impact of a Mandatory Disclosure Regime on Legal Advice Mandatory disclosure rules would likely impact solicitors which advise on taxation law. Due to the fact that the term tax adviser is broad and vague, legislation would need precisely defined the term so that it is clear to which people the rules apply and the circumstances in which they would apply. In the past, lawyers who hold themselves out to be experienced in a particular area (for example, revenue law) the scope of their duty is quite wide. In the case of Tip Top Dry Cleaners Pty Ltd v Mackintosh,[50] the lawyer was held to have had a duty to give comprehensive advice to the client which touched on all relevant matters. This duty was held to include a duty not only to advise on whether the proposed transaction might come within the tax deductibility provisions of the legislation but also upon the possible application of the anti-avoidance provisions of the transaction.[51] This authority may be applicable if mandatory disclosure regimes come into play because lawyers advising on revenue law may need to provide advice about it. The relationship between a lawyer and a client holds confidentiality in the highest regard so there may be problems in regards to the mandatory disclosure of information. Australias rules must be designed not to infringe established civil rights such as confidentiality, legal professional privilege and the privilege against self-incrimination any more than is necessary or appropriate. In particular, any disclosures made must be on a without prejudice basis so as not to be used as evidence to that effect in proceedings involving the discloser or any other person.[52] Furthermore, there should be strict limits as to the use the ATO may make of the information.[53] There should not be a requirement to disclose previously comprehensively disclosed information and whether a disclosure is comprehensive ought depend upon whether it enables the Commissioner to identify the particular aggressive tax arrangement or the participation of the taxpayer in such an arrangement.[54] Conclusion The implementation of a mandatory disclosure regime in the Australian tax legislation would likely improve Australias anti-avoidance armoury. This new set of rules would improve and support the current mechanisms that are already in place by providing comprehensive and prompt information to the ATO.[55] By drawing upon other regimes such as that in the United Kingdom as well as examining the current views in Australia, this paper has considered how mandatory disclosure rules in Australia should be framed. The framing should take into regards the current tax legislation and also the impact on taxpayers. Furthermore, special contemplation should take place to ensure that the rules do not infringe on Australian civil rights and do not unnecessarily impact legal professionals that provide advise on tax law. A mandatory disclosure regime would significantly increase transparency, a problem faced by many tax jurisdictions. The introduction of mandatory disclosure rules in Australia would need to be incorporated logically into pre-existing legislation to ensure value and efficacy. Overall, it is likely that a mandatory disclosure regime would be a beneficial addition to Australian revenue legislation. Bibliography Articles/Books/Reports Australian Government, OECD Proposals for Mandatory Disclosure of Tax Information Discussion Paper (3 May 2016)https://treasury.gov.au/~/media/Treasury/Consultations%20and%20Reviews/Consultations/2016/OECD%20Proposals%20for%20Mandatory%20Disclosure%20of%20Tax%20Information/Key%20Documents/PDF/OECD_proposals_mandatory_tax_disclosure.ashx> Australian Tax Office, Part IVA: The General Anti-Avoidance Rules for Income Tax (December 2005) https://www.ato.gov.au/assets/0/104/997/1030/6f068803-a0d3-406a-b7bc-4d44615af99f.pdf Australian Tax Office, Promoter Penalty Law (13 September 2016) https://www.ato.gov.au/General/Tax-planning/Promoter-penalty-law/ Carades, Stephanie,   Mandatory Disclosure Is it Necessary? (3 September 2016) http://search.informit.com.au/fullText;dn=310740505898598;res=IELAPA Law Council of Australia, Submission to Australian Government, OECD Proposals for Mandatory Disclosure of Tax Information, 15 July 2016 https://www.lawcouncil.asn.au/lawcouncil/images/3172_-_Mandatory_Disclosure.pdf OECD, OECD/G20 Base Erosion and Profit Shifting Mandatory Disclosure Rules, Action 12: 2015 Final Report (5 October 2015) OECD, OECD/G20 Base Erosion and Profit Shifting Project 2015 Final Reports Frequently Asked Questions (2015)   http://www.oecd.org/ctp/beps-frequently-asked-questions.pdf Oxford University Centre for Business Taxation, The Disclosure of Tax Avoidance Schemes Regime: Paper 2 (3 December 2012) http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Reports/DOTAS_3_12_12.pdf Pagone, G.E, Part IVA: The General Anti-Avoidance Prov