Saturday, May 23, 2020
Reactive Power Compensation Strategy For - 1445 Words
REACTIVE POWER COMPENSATION STRATEGY FOR CASCADED PHOTO VOLTAIC SYSTEM Abstract ââ¬â Large scale cascaded photovoltaic systems is contributing renewable energy world wide due to its unique features like reliability, power quality ,amount of energy harvested and so on. However cascaded PV system is facing one of the tough challenges like reactive power control due to varied power distribution over different PV modules. This paper addresses the issue of effects due to reactive power on system reliability ,power quality and reactive power compensation strategy for optimal operation of system. A photovoltaic system consisting of three 5W, 10V solar modules with converters are used and proposed control strategy is implemented in laboratory. experimental results are presented to demonstrate the effectiveness of proposed reactive power control strategy. Key words-cascaded PV systems,power Voltage distribution,reactive power com-pensation,unsymmetrical active power 1.INTRODUCTION Renewable energy resources especially solar energy are growing rapidly in view of huge energy consumption and environmental concerns.Large scale photovoltaic systems are connected to medium voltage distribution grids in which power converters are required to convert DC solar energy to AC electrical energy in grid interactive PV system. To achieve direct medium-voltage which is present at grid without using bulky medium-voltage transformer ,cascaded multilevel converters are attracting more andShow MoreRelatedA Novel Modeling And Design Of Statcom With Controllable Grid Connected Variable Speed Wind Energy Supply System Essay1696 Words à |à 7 Pagesrenewable resources are added to extract more power. This adds more power quality issues to grid connection. A Power quality problem is an occurrence manifested as a nonstandard voltage, current or frequency that results in a failure or a mis-operation of end user equipment. This paper investigates the use of a static synchronous compensator (STATCOM) is connected at a point of common coupling with Battery Energy Storage System(BESS)to overcome of a power quality issues of a wind farm equipped withRead MoreReactive Power Support And Control For Wind Farms2727 Words à |à 11 PagesReactive Power Support and control f or Wind Farms Ashish Mishra (R11324429) Department of Electrical and Computer Engineering, Texas Tech University Final term Paper for ECE 5343 ââ¬â Power Systems Engineering Abstract: This report contains details on the reactive power compensation techniques for fixed-speed wind turbines as well as the inherent reactive power support provided by the variable-speed wind turbines. This paper also reviews the latest grid codes and requirements for reactive power supportRead MoreThe Induction Machine ( Im ) Essay1375 Words à |à 6 Pageselectromagnetic coupling between the magnitudes of the stator and those of the rotor. This is why, for a long time, IM was only used in constant speed drives.(El-kharashi and El-dessouki, 2014). It is only after the revolution in electronics-computing and power electronics that the field of variable speed drive by AC machines has grown tremendously. Especially since digital processors, such as Digital Signal Processors (DSPs), Field Programmable Gate Arrays (FPGAs), which specialize in driving electricalRead MorePower System Essay984 Words à |à 4 PagesThe Distributed is electrical power generation in small scale (usually 1MW to 50MW) near the load centre using either conventional techniques such as Diesel generators and micro turbines or using non-conventional techniques such as Photo-Voltaic, wind turbines and small hydro power. This modern concept of power system is very advantageous as it reduces the load on the grid, consumers get a reliable power of better quality, and consumers can supply surplus power to the grid and earn a considerableRead MoreFuzzy Logic Technique For Pq Improvement3198 Words à |à 13 PagesREDDY, ASST.PROF, BRILLIANT GROUP OF INSTITUTIONS, HY D ABSTRACT: -- In this a fuzzy logic control technique has been proposed for power quality improvement by using UPQC The UPQC is controlled to regulate the WF terminal voltage, and to mitigate voltage fluctuations at the point of common coupling (PCC), caused by system load changes and pulsating WF generated power, respectively. In order to reduce the voltage fluctuations that may cause ââ¬Å"flickerâ⬠, and improve WF terminal voltage regulation, severalRead MoreA Project Report On India Technological University1258 Words à |à 6 Pagespurpose of this project is to progress power factor of transmission lines using SVC. Static VAR Compensation under FACTS uses TSC (Thyristor Switched Capacitors) based on shunt compensation accordingly controlled from a programmed microcontroller. preceding to the execution of SVC, power factor compensation was done by large rotating machines such as synchronous condenser or switched capacitor banks. This proposed system demonstrates power factor compensation using thyristor switched capacitors. TheseRead MorePower Analysis of Hvdc Cigre Benchmark System1595 Words à |à 7 Pages1 Power Analysis of CIGRE HVDC Benchmark System Rectifier Station Haroon Rashid, M.Eng Student, University of Toronto, Department of Electrical and Computer Engineering, ECE 1055 ââ¬â 2013 ââ¬â Assignment #1 ï⬠Abstractââ¬âThis assignment is based on the CIGRE HVDC benchmark system and deals with understanding and simulating this system in PSCAD/EMTDC. The focus is on the rectifier station of the CIGRE system which has been idealized and simulated in PSCAD. The AC-side real and reactive power and DC-sideRead MoreLocation Of Statcom For Power Flow Control2401 Words à |à 10 PagesLocation of STATCOM for Power Flow Control Dr..Neelakantappa, Narasapur, Hyderabad.,India Dr.AmjanShaik Narasapur, Hyderabad.,India ABSTRACT: Power flow control in a long transmission line plays a vital role in electrical power system. This paper uses the shunt connected STATCOM for the control of voltage and power flow. The proposed device is used in different locations such as sending end, middle and receiving end of the transmission line. The PWM control is used to generate the firing pulsesRead MoreWhat Is The Performance Of The Proposed Control Algorithm Of DSTATCOM?1854 Words à |à 8 Pagescomputer simulations in MATLAB/Simulink environment. Tracking and harmonic decomposition capability of the proposed AANF are evaluated in this section, and the performance of the whole system for load balancing, the harmonic compensation, the neutral current compensation, and the power factor correction will be investigated in Section 5. 4.1 Initiatory performance Consider the input signal of the proposed AANF as: y(t)=sinâ ¡(Ãâ°_0 t+Ãâ _1 )+0.2 sinâ ¡(5Ãâ°_0 t+Ãâ _5 )+0.3 sinâ ¡(7Ãâ°_0 t+Ãâ _7 )+0.3 sinâ ¡(30Ãâ°_0 t+Ãâ _30)Read MorePower Quality Enhancement For Real And Reactive Power Coordination Essay2119 Words à |à 9 PagesPOWER QUALITY ENHANCEMENT FOR REAL AND REACTIVE POWER COORDINATION IN AUTONOMOUS MICRO GRIDS OPERATION USING PSO UPFC S. Niveditha P.G Scholar Dept of Electrical and Electronics Engineering SRKR Engineering College Bhimavaram, India. niveditha.sdm@gmail.com B. Mothi Ram M.Tech Asst.Professor Dept of Electrical and Electronics Engineering SRKR Engineering
Tuesday, May 12, 2020
Why Do Doesn t God Fix It - 1630 Words
Surafel Jeldie Final paper Ariane Economos May 8, 2015 Why Doesnââ¬â¢t God Fix it? A lot of times people ask themselves why bad things happen to them. They use phrases like ââ¬Ëwhy God?ââ¬â¢ or ââ¬Ëwhy me?ââ¬â¢ when things donââ¬â¢t go their way. Whether itââ¬â¢s as little as losing a personal possession like a cellphone, or as much as losing the life of a family member, people often tend to ask a higher power for an explanation to their problems. They even start wondering what they have done to deserve such cruelty as if some past deed of theirs is what warranted their misfortune. What I find most amazing is when non-religious people try to blame a religious entity for their problems, or sometimes even praise them for a sudden turn of their luck. Once, I even heard my dad, who grew up a Christian but has since become an Atheist, thanking God when he found out I got accepted to college. That taught me that faith is a very strong thing and that people tend to look for a higher entity for the worst/greatest turns in th eir life. But the real question is, ââ¬Å"Should we regard this entity as Good or Evilâ⬠. Almost all religions tell us that God is good and that his creations are good. Judaism and Christianity go as far as to say that we are created in Gods image. Therefore, it is it is easy to deduce that if we suppose that God is good than we should be able to deduce that his image must be good too. But, we humans are far from good. We have destroyed the beautiful planet that was given to us, we have hurtShow MoreRelatedChapter Seven Of The New Age862 Words à |à 4 Pages The New Age Are We Gods or Are We God?s 4 Northwest University Hidden Worldview Essay The New Age Ch7 Donniella Davis Read MoreHow Can Kick Ass With Progress?809 Words à |à 4 Pagesyouà feel asà alive as Jennette down the road did me, everyday of my life, you ok!?...I do haveà numbing cream!....No it makes me feel alive, do it again HARDER...25 minutes later,à I m almost done!!..no worries my pain tolerance is non existent now, take your time...I have no plans. I am sure its similar to getting fist, you just spring right back after a couple hoursà (Not that I d ever want that doneà or do that to you.... EVER! SERIOUSLY) people underestimate the body, like everything elseRead MoreGilgamesh s Death Of The Epic Of Gilgamesh1536 Words à |à 7 Pagesin Mesopotamia. As seen in the Epic of Gilgamesh, the main character Gilgamesh wants to become more godlike as to escape death. Already two-thirds god, Gilgamesh wishes to eliminate the part of him that forces him to face death. Death becomes a large issue for Gilgamesh, one that cannot be overcome or avoided due to the fact that while he is part god he is also human, and as part human he must succumb to the fatal flaw of all humans, death. However Gilgamesh s fear of death does not surface untilRead MoreSpeech On Lady Felon Has Made Mistakes1143 Words à |à 5 PagesWhatever it was that has lead me to this path I m taking my opportunity to finally find someone who can guide me in the directio n I needed to be in months possibly years ago. My name is Kandy, I am as of 01/06/2015 convicted felon Ãâ"7, I by the grace of God was fortunate enough to be blessed to keep my nursing license. Yes, I am a licensed practical nurse 10 years, 11 years 03/09/2016. was a nursing assistant 12 years before that. My license is under suspension at least until March 15, 2017. But thruRead MoreAnalysis Of Shakespeare s Hamlet 953 Words à |à 4 Pagestheme in the play, Hamlet. It is the ultimate equalizer. It doesnââ¬â¢t matter how you lived your life. You could have been a prince, king, liar, lover, jester, good friend, or a bad friend, but in the end we all end up 6 ft. under the ground. Humans don t fear death itself, we fear what comes after it and we donââ¬â¢t know what happens in the afterlife. Whether you have faith or not, thereââ¬â¢s still fear of what happens after death because nobody can come back to tell us what happens after we die. It is theRead MoreTheir Eyes Were Watching By Zora Hurston1172 Words à |à 5 Pagesstarts off with a metaphor explaining that women are the type to chase their dreams and even when it seems they can never accomplish it they never lose sight of it. Men on the other type to have dreams but instead of chasing like how Zora says women do they want their dream to come to them. The book is a frame narrative being and told by Zora but switches from Janie s point of view to get a better look at her story. The reason for this book is to show the importance of dream and finding love. InRead MoreDramatic Monologues for Female Actresses1229 Words à |à 5 Pagesever had a dream and suddenly, you realize what s happening doesn t make any sense - and you realize that you re dreaming? And you realize: if you know that you re dreaming, then you can control what s going to happen next? When I have an episode, it s exactly like that - only backwards. The first time I tried to kill myself, I was ten. When I woke up the next morning, I was relieved. I was happy that I hadn t succeeded. I didn t tell anyone. And for a while, I was happy to be alive. But thenRead MoreIssues of Sexual Morality and968 Words à |à 4 Pagesother hand, is despised for the choices she makes. According to society, Sula is using men solely for her own selfish pleasure. Unlike Hannah, society feels that Sula doesn t deserve any sympathy for her actions. While Hannah may be looking for a new soul mate to fill the role of her husband, Sula is only looking for a quick fix. Every society has its own distinct values and certain ideals of how a person should behave, especially in public. There is no universal morality. What is viewedRead MoreWater Scarcity Is An Environmental Problem That Reaches1446 Words à |à 6 Pagesglobe. This lack of water is called the World Water Crisis. In the U.S, people are privileged enough to be able to use clean water for many things. However, the U.S is effected by water scarcity as well as countries who are underdeveloped and aren t as privileged as we are. Only 2.5 percent of Earth s water is fresh water, of which industrial uses account for 22 percent of available fresh water, domestic use requires only 8 percent, and the rest-over two-thirds of our demand-is used for agricultureRead MoreThings Fall Apart : Summer Reading2607 Words à |à 11 Pages The gender roles are still the same in my family and the village of Umuofia as the men in my family learn to do more manly things, like mow the lawn and fix things tha t are broken, such as the men in Umuofia learn to hunt and tend a yam farm. As time progresses in both Umuofia and my family, and the fathers teach their boys everything their dads taught them, the boys will start to do the labor by themselves and eventually they will teach their sons the same. As for the ladies in Umuofia they learn
Wednesday, May 6, 2020
A Smoke Free Campus Health And Social Care Essay Free Essays
Smoke-free campus ââ¬â a study of pupil smoking behavior and attitudes towards smoke-free policies in University Halls of Residence Background Smoking within higher instruction pupils in the UK is frequently overlooked due to comprehend low prevalence, nevertheless with increased engagement and increasing Numberss of international pupils within UK universities smoking prevalence may hold increased. Smoke-free statute law, introduced in the UK in 2007, applies to university adjustment. Small grounds exists on the impact of smoke-free policies in UK higher instruction residential environments. We will write a custom essay sample on A Smoke Free Campus Health And Social Care Essay or any similar topic only for you Order Now Purposes To measure smoking behaviors within pupils and the impact of smoke-free policy in a Higher Education environment. Methods A cross-sectional online study was delivered to occupants within university adjustment to mensurate smoking prevalence, behavior and attitudes toward smoke, motive to discontinue, cognition of smoke-free policy and positions on policy development. Logistic arrested development theoretical accounts were used to research forecasters for exposure to tobacco fume and motives to discontinue. Consequences A sum of 637 pupils responded to the study of which 587 were eligible to take part and were included in the survey. The bulk of respondents were ââ¬Ëhome ââ¬Ë pupils from the UK ( 67.3 % ) , first twelvemonth undergraduate pupils ( 66.3 % ) and female ( 57.8 % ) . Smoking prevalence within a residential pupil population was calculated at 38.3 % , higher in males ( 57.3 % ) than females ( 42.7 % ) though this was non significantly different ( OR 0.72, 95 % CI 0.52-1.01, p=0.06 ) . Non-daily tobacco users were less likely to place themselves as tobacco users and those who started smoking at a younger age are more likely to still smoke. Students were bothered if other people smoked close to them ( 60.3 % ) . After seting for gender and place state, pupils were 10 times more likely to mind if other people smoke nearby ( OR 0.1, 95 % CI 0.06-0.15, P lt ; 0.001 ) . A figure of pupils did non place with being a tobacco user ( 32.4 % ) , half of non-daily tobacco users were in this group. Over two tierces of tobacco users intended to discontinue at some point. The bulk of pupils ( 70.9 % ) stated that they were on a regular basis exposed to other peoples tobacco fume on University premises. Inside university abodes, 17.9 % were on a regular basis exposed to smoke. The adjustment site, the pupils smoking position and if the pupil smokes indoors are independent forecasters of being exposed to smoke inside abodes. Knowledge of smoke-free policy with a university residential scene is limited, as is enforcement and hence success. An appetite exists for policy development towards restricted out-of-door smoke. Decision Smoking prevalence within UK higher instruction pupil populations may be higher than normally perceived, though purposes to discontinue are reported. Knowledge of smoke-free policies within university adjustment is patchy and enforcement activity is low, though an appetency for policy development exists. Introduction ââ¬Å" Accounting for about 79,0001 deceases from related diseases and wellness results each twelvemonth, smoke is widely acknowledged as the individual most harmful, preventable wellness load in England. Equally good as the expressed wellness effects of smoking for the population, the inexplicit cost load of smoking related wellness concerns to the NHS is estimated at about ?5.2 billion per year2. Media advertisement and sponsorship of featuring events by baccy companies were banned in 2002-20033 and in 2007 Article 84 of the World Health Organisation ( WHO ) Framework Convention on Tobacco Control ( 2005 ) 5 was expanded sing the protection of the populace from exposure to tobacco fume. Smoke-free statute law in many states had pre-empted these expanded guidelines, with the UK phasing the debut of smoke-free statute law, England being the concluding state to implement smoke-free policy in July 2007. The statute law bans smoking in public edifices, workplaces and vehicles used for work intents and includes offices, fabrication premises, the cordial reception industry etc. Exceptions to the statute law can be made for designated sleeping rooms in hotels and other residential establishments, such as prisons and pupil adjustment. A figure of surveies undertaken shortly following the debut of the statute law suggested important additions in ââ¬Ëquit efforts ââ¬Ë and decreases in smoking prevalence due to the legislation6, although this was thought to hold slowed over time7. A reappraisal of grounds published by the University of Bath in March 20118 loosely agreed with these findings. A proposed comprehensive reappraisal of the impact of smoke-free statute law, scheduled for 2010, was non undertaken as the authorities felt that ââ¬Ëthe statute law is workingââ¬â¢9. Smoking within the higher instruction pupil population is non widely regarded as a peculiar job, with smoking being more traditionally linked to manual occupations10. However, with recent enterprises to widen engagement in Higher Education making a more assorted pupil population, along with increasing Numberss of international pupils, many from states where smoke is more prevailing than in the UK, smoking prevalence within the pupil organic structure may hold increased. Datas made available by the University of Leicester ââ¬Ës linked GP surgery to Leicester City PCT, through the NHS Quality Management and Analysis System ( QMAS ) , suggests that about 10 % of the pupils registered with the pattern are recorded as tobacco users. This information must be treated as declarative due to a figure of factors: including the built-in nature of QMAS smoking data11 ; the fact that those registered with the surgery will merely be a proportion of the overall pupil population ; plus the possible for misreporting of smoking position when registering with the surgery ( up to 2000 pupils register in Halls of Residence on the first weekend of the academic twelvemonth when parents are frequently present ) , although the figure is loosely in line with the findings of the National Census of Students12. Anecdotal and observed grounds within the University ââ¬Ës residential environment suggests that a figure of pupils who start university as non-smokers become tobac co users in order to ââ¬Ëfit-in ââ¬Ë with others ; some tobacco users begin to smoke more to a great extent, whilst some former tobacco users start to smoke one time more, as suggested by old research in the USA13. Furthermore, some insouciant or ââ¬Ësocial ââ¬Ë tobacco users may non place themselves as smokers14. ââ¬Å" 15 Whilst old research has been conducted into the impacts of smoke-free policy overall, along with specific surveies focussed upon health care, particularly in mental wellness scenes, small or no research focussed upon a higher instruction scene is apparent. This survey, hence, aims to measure pupil attitudes towards smoke and the impact of smoke-free policy within a Higher Education residential scene. The survey investigates current smoking behavior within the resident pupil population, cognition of current smoke policy within the residential adjustment and the possible effects of future extensions of policy to make a smoke-free campus. Literature Review A literature reappraisal was undertaken to set up and summarize the background to the survey undertaking and old work published in the country. Searches of three academic databases: Embase ( 1980 ââ¬â 2012 ) ; Ovid MEDLINE ( 1996 ââ¬â 2012 ) and Thomson Reuters Web of Knowledge ; were undertaken, accessed through the University of Nottingham ââ¬Ës e-library gateway. A keyword hunt was performed utilizing the keywords: university ; higher instruction ; college and pupil. Title phrase hunts were performed utilizing the footings: smok $ policy ; smoking ban $ ; smoke-free ; no smoke ; smoking control ; and tobacco control. The keyword hunt was combined with each rubric phrase utilizing the Boolean ââ¬Å" and â⬠operator in order to contract and concentrate the hunt consequences. The resulting lists of paperss returned by the three hunts were compared and duplicate consequences discounted. A ocular scan of rubrics and abstracts was so performed to filtrate out documents related to subjects outside the focal point of this survey. The comparatively little figure of documents retained for inclusion were downloaded in full text format and read. Pertinent works cited within the documents, which had non appeared within the database hunt consequences, were searched for utilizing Google and, where available and relevant, downloaded for inclusion. It must be acknowledged that no effort was made to beginning ââ¬Ëgrey ââ¬Ë literature which may hold uncovered surveies with contrasting findings16. Relatively small work was found on the topic of the effects of smoke-free policies in higher instruction residential environments, with the bulk of documents found associating to surveies undertaken in North America. A sum of 19 documents were identified through the literature hunt and included within the reappraisal. A schematic of the hunt scheme and consequences are presented in Appendix A and B severally. Smoking in pupils Smoking within pupil populations of the UK has received small attending within the research literature. However, a figure of surveies have been undertaken, preponderantly in the US and Canada, which focussed on the issue of pupil smoke and the potency of baccy control methods to cut down prevalence. A organic structure of research work was undertaken within the US in the late 1990 ââ¬Ës and early 2000 ââ¬Ës following an addition of smoking prevalence within the immature grownup ( 18 to 24 old ages ) population throughout the 1990 ââ¬Ës, and more pertinently, an addition in smoking prevalence within college and university students17, 18. Much of this work focussed on baccy control methods within the higher instruction sector of North America. Etter et al19 had, nevertheless, begun to look at a similar issue in Geneva, Switzerland in 1999, following study work undertaken in 1996. Etter et al19 recognised that, despite Federal Swiss Torahs aimed at work force protection from baccy fume introduced in 1993, smoking prevalence in Geneva within grownups was in the order of 40 % for work forces and 33 % in females, with prevalence amongst adolescents holding about doubled within the old decennary. Several of the studies14, 17, 18, 20-25 identified that college or university old ages are possibly the most important clip in a tobacco user ââ¬Ës ââ¬Ëcareer ââ¬Ë as, in many countries, the 18 to 24 age group is the youngest age group at which baccy companies can aim advertisement and promotions17, 18, 21, 22, 25, 26. Potential alterations in fortunes and peer groups at this age could either initiate smoke behavior, or convert occasional tobacco users to accustomed smokers14, 18, 20-25. Smoking prevalence in pupils In a comparing of pupils from 23 states, Steptoe et al27 found that smoking prevalence varied widely across the universe and between genders, as antecedently suggested by Lopez et al28. Steptoe et alââ¬â¢s27 findings suggested smoking prevalence amongst the sample of pupils from England to be 29 % in work forces and 28 % in adult females, although response rates may be misdirecting as the study was administered to those in category, instead than the whole pupil cohort. Green et al21 found that amongst an 18 to 24 twelvemonth age group, non-college educated immature grownups were twice every bit likely to smoke than those enrolled in or holding graduated college, although Green et alââ¬â¢s21 prevalence figures fell well below those reported by an ongoing one-year monitoring study in the US. Wechsler et al17 found that an overall smoke prevalence of 26.8 % reduced to 21 % in a sub-population life in smoke-free adjustment, compared to 30.6 % in unrestricted lodging, with those who were non regular tobacco users prior to age 19 demoing a lower leaning to smoke if based in non-smoking abodes. Hahn et al29 reported a 32 % decrease in smoking rate to 19.4 % within a pupil sample in an country with comprehensive, long-standing smoke-free Torahs compared to a 21 % decrease within an country of comparatively recent no smoke regulations, though Hahn et al29 recognised that smoking rates within the comparative age group, nationally, fell over the same period. Etter et al19, nevertheless, found no alteration in smoking prevalence following the debut of a smoke-free policy in university edifices. Smoking behavior and attitudes towards smoking Where in most surveies tobacco users were categorised by smoking frequence or ingestion, the designation of ââ¬Ësmokers ââ¬Ë was raised by Berg et al14, 23 as an issue of concern sing the measuring of smoking prevalence. Berg et al23 found that over half of respondents to a study of pupils, who had smoked a coffin nail within the old 30 yearss, did non place themselves as tobacco users. In their ulterior work, Berg et al14 suggested that a complex form of standards were contemplated by pupils in order to specify a tobacco user. These standards ranged from frequence and graduated table of ingestion, clip since induction of smoking behavior and the act of smoking entirely ( versus ââ¬Ësocial ââ¬Ë smoke at parties etc. ) , to whether a individual buys coffin nails, exhibits the ability to discontinue easy or expose a wont. In some instances personality and physical features were cited as specifying a tobacco user. Further to the designation, and self-identification, of the position as a tobacco user, the definition of smoking position becomes progressively complex when sing the classification of tobacco users. Berg et al14 found that within focal point group participants, all of whom were tobacco users, several classs of ââ¬Ësmoker ââ¬Ë were identified including ââ¬Å" regular, occasional, or societal tobacco users â⬠. Some participants were untalkative as to the designation of societal tobacco users as tobacco users ; nevertheless, the groups experienced trouble in specifying precisely when a ââ¬Ësocial tobacco user ââ¬Ë becomes a ââ¬Ësmoker ââ¬Ë . Hassmiller et al30 identified the being of non-daily tobacco users as a discreet class of tobacco user exhibiting settled forms of smoke, contrary to old suggestions that non-daily or societal smoke is a impermanent phase between either induction and day-to-day smoke, or daily smoke and quitting. Berg et al31 found that bei ng a non-daily tobacco user was non needfully synonymous with being a ââ¬Ësocial ââ¬Ë tobacco user, as 42 % of non-daily smoke respondents reported chiefly smoking in state of affairss other than those deemed to be societal. Nichter et al32 found that a differentiation existed between ââ¬Ëacceptable ââ¬Ë and ââ¬Ëunacceptable ââ¬Ë smoke, wherein smoke whilst imbibing at parties was mostly considered acceptable and ââ¬Å" non truly smoking â⬠. However, Nichter et al32 besides found that complex regulations applied to insouciant smoke at parties to enable members of both genders to ââ¬Ëlook cool ââ¬Ë on the one manus, but to non smoke excessively much, or outside the party context on the other. The classification of smoking position was approached a figure of ways within the literature. Some documents merely dichotomised respondents to studies as tobacco user or non-smoker18, 19, 21, 25, 26, 29, where some subdivided the tobacco user class into groups such as day-to-day and non-daily smokers31. Motivation to discontinue smoke Moran et al33 and Berg et al14, 23 found that those college pupils who denied their position as tobacco users, or identified themselves as occasional tobacco users, were less likely to try to discontinue smoke. Berg et al31 identified that less frequent tobacco users, those who smoked to relieve ennui and those with less ââ¬Ësmoking ââ¬Ë friends, exhibited increased preparedness to discontinue, peculiarly if smoking prohibitions were implemented. Butler et al34, nevertheless, found that 88 % of tobacco users in a survey sample stated that smoke-free Torahs did non alter their attitude towards discontinuing, although the survey group was of a comparatively little size. Positions on the impacts of a smoke-free policy Baillie et al25 found that whilst many of the establishments surveyed in their survey claimed to run smoke-free campus policies, many were really smoke-free indoor policies and that none of the universities were wholly smoke-free. The survey identified that some establishments may hold edifices that are situated on public streets, where a smoke-free policy would non be enforceable. The paper besides identified that smoke-free campus policies may be impracticable on big campuses where pupils and staff may hold to go long distances in order to smoke off campus, and that these policies may non cut down smoke, but instead displace any smoke activity to countries instantly outside the campus boundary, which may impact dealingss with neighbors. Berg et al24 found that pupils who were older, female, populating entirely, without kids or whose parents banned smoke in the place were more receptive to smoke-free campus policies. The survey besides found that pupils within four twelvemonth universities were more receptive to smoke-free policies than those go toing two twelvemonth colleges, although smoking rates were higher in the latter. Butler et al34 found that 87 % of participants found a smoke-free policy within edifices on campus ââ¬Å" really â⬠or ââ¬Å" slightly of import â⬠; nevertheless, there was discrepancy between the sub-groups of the sample. Of those populating on campus, 77 % found the policy ââ¬Å" really of import â⬠versus 63 % of participants populating in other locations, whilst merely 46 % of current tobacco users found the policy ââ¬Å" really of import â⬠compared to 76 % of non-smokers, although a higher per centum of those populating off-campus were current tobacco users. In a sample of 23 universities and 13 colleges in Canada in 2005, Hammond et al22 found that, of those with pupil lodging, 81 % of universities and 75 % of colleges had implemented smoke-free policies within adjustment. Smoking limitations were operated in designated out-of-door countries in 32 % of universities and 57 % of colleges, whilst two universities reported campus-wide smoke prohibitions which included out-of-door countries. However, when asked to place the most of import issues environing pupil wellness, merely 16 % of sample establishments cited smoke, with 23 % of university representatives describing that, relative to other issues, baccy usage was ââ¬Å" really of import â⬠; 57 % of college representatives reported smoking issues as ââ¬Å" non really of import â⬠. Further, 20 % of university and 29 % of college respondents perceived ââ¬Å" a batch â⬠of pupil support for strong baccy control policies on their campuses. Etter et al19 found that 32 % of participants in an intercession group, sing a smoke-free policy with limited designated smoke countries, responded with positive remarks, with 8 % noticing negatively. The negative remarks highlighted within the paper referred more towards the execution of the policy, instead than the effectivity. Interestingly, the bulk ( 60 % ) of the intercession group gave no sentiments sing the policy or its execution, which may propose either indifference towards the policy or a low impact on respondents. Rigotti18 assessed pupil support for a figure of baccy control policies put frontward by the American College Health Association and American Cancer Society. The survey found that 75 % of pupils surveyed were in favor of a smoke prohibition in all campus edifices, including abodes and eating countries. Within tobacco users, 45 % answered positively sing a prohibition on smoke in abodes, although support was reciprocally related to ingestion of baccy merchandises, with merely 29 % of heavy ( aâ⬠°?10 coffin nails per twenty-four hours ) tobacco users in favor compared to 58 % of occasional ( aâ⬠°Ã ¤1 coffin nail per twenty-four hours ) tobacco users. Of those pupils populating in adjustment non capable to a smoke-free policy, 58 % stated that they would prefer a smoke-free policy to be introduced. A longitudinal survey of attitudes towards smoking ordinances on campus, reported on by Seo et al26, found that pupils go toing a campus with a smoke-free air policy were more likely to hold favorable attitudes towards smoke-free policies than those go toing a control campus with no such policy. Gerson et al20 looked at the impact of smoke-free policies within higher instruction abodes from an administrative point of position. Along with assorted impacts on costs through both decrease in amendss to edifices, fixtures and adjustments and an addition in outgo on cleansing equipment and smoke waste receptacles, decision makers identified positive impacts of smoke-free policies within abodes. Such impacts were lessenings in roomie struggles, increased pupil, parent and alumni satisfaction, demand for on-campus adjustment and keeping of current occupants. Baillie et al25 found that within a sample of universities in Canada in 2009, the execution of baccy control policy was disjointed. In those establishments that had developed smoke-free policies, the survey found that execution, monitoring and enforcement were sometimes debatable due to responsibility being passed to persons or groups who had non been involved in policy development ; those responsible for the policy holding moved on and duty non holding been transferred ; or a deficiency of dedicated support for monitoring of the policy. Restrictions A figure of restrictions and prophylactic factors exist with respect to the literature reviewed. The comparatively little organic structure of work appears to be mostly undertaken by a little figure of writers in the field. It is besides recognised that several of these documents are based around the same study informations, potentially restricting the part of subsequently works to the collection of grounds through multiple numeration of findings. The types of survey presented in the documents must be borne in head whilst construing the consequences. Of the 19 documents reviewed, 16 study on cross-sectional surveies: seven documents reported the usage of primary data20, 22, 24-27, 31 ; whilst the staying nine reported secondary analysis of datasets14, 17, 18, 21, 23, 30, 32-34. One paper reported a case-control intercession trial19, one a cohort study29 and one reported an experimental model28. Cross-sectional surveies, whilst leting the measuring of association, are non able to measure causality between variables. Therefore, it is of import to stay aware that, whilst decreases in smoking prevalence in some surveies may be attributable to the debut of or ongoing impact of smoke policy, other external factors non assessed by the survey may besides lend to the sensed findings, as noted by Hahn et al29. Six of the documents involved informations assemblage exercisings which offered inducements to respondents14, 22, 24, 26, 29, 31. Whilst this can be a comparatively common pattern to promote a higher rate of response, choice prejudice may be introduced which may compromise the cogency of the findings. Many of the surveies involved self-reporting by respondents which may hold led to response prejudice through the inclusion of socially desirable replies, or remember prejudice in footings of steps of ingestion, etc. No biochemical confirmation was used in any of the surveies. Confusing variables, such as demographic factors, were suitably taken into history in most of the surveies, with one survey focusing on imbibing as a major confounder for smoking32. The coverage of trying and enlisting of respondents is variable within the documents. Some papers14, 17, 19, 24, 27, 30, 33 discussed random choice techniques applied, where others contained small item sing sample selection20, 23, 29, 34. Additionally, a figure of the surveies reported comparatively low response rates which may impact the dependability and generalizability of the findings presented. Response rates varied from 18 % to 90 % . Berg et al14 reported the positions of focal point groups of tobacco users ; nevertheless, the choice procedure for these groups is likely to hold discounted those occasional tobacco users who do non place themselves as ââ¬Ësmokers ââ¬Ë . The documents affecting informations and positions of establishment functionaries and campus informants20, 22, 25 should be treated with cautiousness as the dependability of responses may be compromised in order to portray the establishment in a positive mode. Besides, those establishments that take a more pro-active attack to tobacco control may be more likely to react to such surveies than other. Decision The bulk of the grounds reviewed nowadayss a consistent position that a smoke-free policy within Higher Education environments has a mensurable association with alterations in smoking prevalence and behavior. The grounds, nevertheless, suggests that, whilst a smoke-free policy is potentially effectual in cut downing smoke or promoting discontinuing within those who identify themselves as tobacco users, it may be less so in the instance of non-regular or ââ¬Ësocial ââ¬Ë tobacco users. Whilst surveies undertaken in other states may non needfully generalise to tantamount populations and scenes in the UK, the grounds provides a good base from which to look into smoke and the impact of smoke-free policies within the Higher Education sector, and specifically within the residential environment. Purposes and Aims Aim of the survey To measure pupils ââ¬Ë smoking behavior and the impact of smoke-free policy in a Higher Education residential environment. Aims To mensurate the prevalence of smoking within the resident pupil population ; To look into pupils ââ¬Ë smoking behavior and attitudes towards smoke ; To look into pupils ââ¬Ë motive on discontinuing smoke ; To look into positions of pupils sing enforcement, success and range of smoke-free policy ; To look into positions on possible hereafter policy development. Methods A study of pupils within University of Leicester residential adjustment was carried out in January ââ¬â March 2012. Ethical blessing was granted by the University of Nottingham Medical School Research Ethics Committee ( mention no. F8122011, see Appendix C ) Instruments and Procedures Data aggregation was undertaken utilizing electronic self-completion questionnaires in two formats: online and face-to-face utilizing a tablet device. Development of the questionnaire The study questionnaire was designed utilizing SurveyGizmo, an on-line study tool, available free to pupil users, leting secure informations aggregation. The tool allows the creative activity of efficient, professional16, 35 looking on-line studies, incorporating: study filtering ( the ability to automatically re-direct respondents to specific inquiries based on old replies ) ; duplicate response protection and informations download for usage in MS Excel and statistical bundles for analysis. Electronic studies using inquiry filtering can assist do questionnaire completion more efficient and attractive to respondents by merely uncovering inquiries pertinent to the person based on old replies supplied. This may cut down forsaking rates due to the visual aspect of non-applicable inquiries. Further, the layout and presentation of electronic studies can be customised to forestall respondents reading in front and orienting responses based on forthcoming questions36. The cross-sectional questionnaire comprised of a upper limit of 21 closed multiple pick inquiries, some with free text Fieldss for ââ¬ËOther ââ¬Ë responses, along with a free text field for any other remarks that were non covered within the study. The usage of free text Fieldss are frequently utile for: gaining elucidation of replies to closed inquiries ; deriving penetration into issues linked to but non covered within the study and general comments16, 37. The questionnaire collected informations on demographics ( e.g. gender, age, year/level of survey ) ; smoking activity ( e.g. smoker/non-smoker, smoking history, topographic points smoked, ingestion, exposure to tobacco fume ) ; consciousness of smoke policy within university adjustment ( e.g. inside informations of policy, effects of breaching policy ) ; attitudes towards policy development and motive towards discontinuing. The questionnaire incorporated and adapted a figure of inquiries antecedently used in big scale studies such as the Health Survey for England ( HSE ) 200938 ; British Social Attitudes Survey 200839 ; Survey of Smoking, Drinking and Drug Use 200840 and Smoking Toolkit Study41. A pre-pilot exercising ( see Appendix E ) was undertaken with about 34 pupils, in little groups, populating in similar university adjustment to assist develop and measure the reading of the inquiries to be included in the study and the linguistic communication used16. During this exercising it became evident that the usage of informal language37 promoted battle with the audience and made the inquiries more personal and relevant to the respondent and their experiences, attitudes and behaviors. In this respect, a figure of inquiries were used from studies aimed at younger age groups, as pupils did non needfully place with the response options available in the HSE which uses a much longer study to roll up extremely elaborate informations. The range of the survey study did non let this degree of item to be collected. It besides became evident during this exercising that some respondents who smoked required motivating to place themselves as tobacco users. This was addressed by the inclusion of a extra smoke position inquiry, which was asked of respondents who stated that they had neââ¬â¢er smoked, by agencies of a filter inquiry ( see Appendix I ) . The bill of exchange concluding study was farther tested by a little choice of pupils and cardinal professionals, including Leicester City Smoking Cessation Team, University of Leicester Healthy Living Coordinator and the Residential Support Manager. Following the study period, all informations collected was downloaded and kept in a secure, watchword protected database. As the study was anon. no personal informations were accessible by any 3rd parties. Delivery Methods In order to advance velocity of completion and to cut down resource ingestion, the study questionnaire was provided in electronic format for online or face-to-face completion. Online completion The online study was promoted by electronic mail and by postings displayed in Halls of Residence. The electronic mail invitation was distributed by the University of Leicester ââ¬Ës Residential and Commercial Services, on behalf of the research worker, in order that the research worker had no direct contact with any respondent ââ¬Ës contact inside informations. The electronic mail contained a brief background to the survey, along with a reassurance as to the confidentiality and namelessness of the informations to be collected35 ( see Appendix F ) . The hyperlinks to online studies generated by tools such as SurveyGizmo are frequently long, complex and easy to mistype as they contain internal mention codifications to place the right page to expose from within the tool ââ¬Ës database. TinyURL42 is an online service which can be used to make customised, shortened links which automatically redirect the user to the original URL. These sawed-off links are less cumbrous to utilize, potentially more memorable and less prone to mistyping than the system generated URL attributed by the online study package. The TinyURL nexus was hence used to advance easy entree to the study. Posters displayed within the Halls of Residence contained similar information to that contained within the electronic mail, along with tear off check with the TinyURL nexus reference and a Quick Response ( QR ) Code[ 1 ]( see Appendix G ) . The QR codification displayed on the posting publicizing the study enabled users to link to the online study utilizing their nomadic device. The nexus contained within the electronic mail and the postings directed the respondent to the welcome page of the online study which incorporated a Answering Information Sheet and an Informed Consent inquiry ( see Appendix H ) . A follow-up reminder electronic mail was distributed two hebdomads after the initial electronic mail to promote a higher response rate16, 36. Students were reassured that they could non be identified from any responses and that all informations would be aggregated for presentation. This was of import to keep trust when arousing information sing policy breaches reported in the study. Respondents were besides offered the chance to have a sum-up of findings from the study ; one respondent requested this feedback. Face- to-face completion In order to top-up the sample, following the two hebdomad reminder electronic mail, face-to-face self-completion43 studies were undertaken utilizing a standalone version of the questionnaire on a touch-screen tablet device utilizing an offline version of SurveyGizmo. Responses were stored on the tablet device whilst in the field and so uploaded to the secure online SurveyGizmo database when connected to the web. These face-to-face completions were administered within a public scene within the Halls of Residence and respondents were asked if they had antecedently completed the study online to avoid duplicate responses. Previous research has suggested that mixed-method attacks to self-completion questionnaires yield consequences demoing small important difference36. Sampling Methods The original mark population was designed to figure about 2000 pupils, occupant within the University of Leicester ââ¬Ës Oadby Student Village residences. This mark population consisted of preponderantly first twelvemonth undergraduates, populating in a mix of catered and self-catered adjustment on a residential campus, off from the chief university campus. The electronic mail incorporating the hyperlink to the study was distributed by Residential and Commercial Services ( the University ââ¬Ës abodes direction division ) who unwittingly distributed the nexus to all University of Leicester adjustment occupants, about 4700 pupils. The mark population sample was hence increased. Inclusion and exclusion standards All pupils shacking within the University owned and managed adjustments were included within the study. An electronic study, distributed via email links can be capable to send oning by receivers, or circulation to unintended receivers due to mistakes in distribution lists etc. As the study was aimed at occupants within the University owned and managed adjustment, the first inquiry following informed consent was used to find the eligibility of the respondent for inclusion within the survey. This eligibility inquiry asked where the respondent presently resided whilst at university. Those reacting that they resided in any signifier of university owned/managed adjustment were included within the survey. Those respondents saying that they lived in: ââ¬ËPrivate rented house/flat/room ââ¬Ë ; ââ¬ËParents place ââ¬Ë ; or ââ¬ËOther ââ¬Ë were re-directed to a page informing them that they were non eligible to take portion in the survey, thanked for their clip and offered links to halt smoke information web-sites. Smoke Policy The smoke-free statute law enacted in 2006 and implemented in England in July 200744 banned smoke in all workplaces, public edifices and vehicles used for work. The statute law does, nevertheless, allow freedoms to be made for residential environments, such as survey sleeping rooms in university abodes as these are defined as private life adjustment on a par with a individual ââ¬Ës place. Communal countries within such constitutions are non covered by such freedoms. Following the national execution of statute law in 2007, the University of Leicester rolled out smoke-free policies across the bulk of its residential adjustment for the beginning of the 2007/08 academic session ( antecedently merely freshly built adjustment had been designated as non-smoking ) , censoring smoke within the abode edifices, including survey sleeping rooms. As such, the current policy, as applied to the 2011/12 academic session during which this survey was undertaken, can be found in the ââ¬ËTerms and Conditionss of Residence: Academic Year 2011/12ââ¬â¢45 produced by the University ââ¬Ës Residential and Commercial Services section, which reads: ââ¬Å" 3.8.1.11 You agree non to smoke in the Accommodation or the abode or within 2 meters of any door or window ; â⬠In order to measure cognition of the full extent of the policy within the study group, the policy diction was split into two distinct response picks: ââ¬ËSmoking is non allowed indoors ââ¬Ë ; and ââ¬ËSmoking is non allowed within two meters of room accesss or Windowss ââ¬Ë . Analytic Methods Following the decision of the study period, study response informations were downloaded from the SurveyGizmo platform into a secure, watchword protected informations store ready for analysis. One of the benefits of utilizing an on-line study tool is clip salvaging due to the remotion of the informations inputting process36. Although the informations were already mostly pre-coded for analysis during the design procedure within the study package, a important volume of re-coding was undertaken in order to group responses to inquiries for analysis. Classification of smoking position was undertaken following bing Health Survey for England classs and derived variables 46 modified somewhat to reflect the study population. For illustration, where the HSE categorised ââ¬Ëused to smoke coffin nails on occasion ââ¬Ë and ââ¬Ëused to smoke on a regular basis ââ¬Ë , the two classs have been combined as ââ¬Ëused to smoke ââ¬Ë in order to account for little Numberss. These little Numberss of ex-regular tobacco users and heavy tobacco users are most likely a contemplation of the age and background of the population. Univariate analyses were undertaken for all inquiries, followed by bivariate and multivariate analysis focussed around the subjects of the survey aims. Analysis was performed utilizing STATA 1147. Crude odds ratios, with 95 % assurance intervals, between the result and the chief exposure variables were calculated utilizing logistic arrested development analysis. Where possible, informations were used to their fullest extent, with losing informations categorised as such when used as an exposure variable. Outcome variables were dichotomised and associations were examined. The suitableness of utilizing informations as uninterrupted or categorical variables was tested utilizing the likeliness ratio trial. The likeliness ratio trial was used to measure the overall significance of variables in the univariate and multivariate analyses. Statistical significance was assumed if p values were less than 0.05. Exploratory analysis was undertaken of hazard factors of being exposed to smoke in and around university adjustment utilizing a figure of exposure variables. Variables were considered as possible confounders if they were significantly associated with exposure to smoke in university adjustment. A backward arrested development theoretical account was used which started with all potentially of import variables ; those that were important ( p lt ; 0.05 ) , taking the least statistically important variables, one by one, until all the staying variables were statistically important. The likeliness ratio trial was used to find whether a variable was important and added or removed from the theoretical account. Consequences The study nexus was distributed to 4,700 pupils populating in University of Leicester residential adjustment. A sum of 637 ( 13.6 % ) pupils responded to the study, of these 587 consented to take portion in the study and passed the eligibility standards giving a engagement rate of 12.5 % . Five respondents decided non to take portion after reading the participant information sheet, 22 participants were ineligible as they no longer lived in university adjustment, and 23 respondents abandoned the study whilst finishing the demographic information ( see Mistake: Reference beginning non found ) . Figure. Recruitment and Survey Response Flow Diagram ParticipantFlowDiagram.bmp Participant Features Mistake: Reference beginning non found summarises the demographic features of the 587 participants. Of the respondents, 57.8 % were female and 42.2 % were male. Almost two tierces ( 66.3 % ) of respondents were 1st twelvemonth undergraduates and over half ( 53.2 % ) were aged 18-19. The bulk of respondents were from the UK ( 67.3 % ) , 12.4 % were from European states and 7.2 % were pupils from China. Table Demographic Characteristics of the Survey Participants ( and wider university population ) Demographic features of pupils populating in university adjustment differ to the wider university population ( correspondence with the university Residential and Commercial Services section confirms that greater Numberss of first twelvemonth pupils and international pupils live in university adjustment, explicating the difference in those that responded to the study in comparing to the wider university pupil population ) . A higher response rate was achieved from pupils populating in self catered metropolis populating adjustment than might be expected from the proportion of pupils populating at that place. Prevalence of smoking within the resident pupil population Overall smoke prevalence within the sample population was measured as 38.3 % ( n=225 ) , with current smoke higher among males ( 42.7 % , n=106 ) than females ( 35.1 % , n=119 ) ( see Mistake: Reference beginning non found ) . Table Smoking Status ( current tobacco users compared to non-smokers ) Students ââ¬Ë smoking behavior and attitudes towards smoking Within the smoke group, about half ( 49.3 % ) were identified as non-regular tobacco users ( 55.5 % in females, 42.5 % in males ) and 36.8 % were identified as regular-daily tobacco users ( 31.9 % in females, 42.5 % in males ) . International tobacco users were 89 % ( 95 % CI 1.02-3.51, p=0.04 ) more likely to be day-to-day tobacco users than non-daily tobacco users ( Mistake: Reference beginning non found ) . With respect to the smoke prevalence of the pupils home state 48 this has a important consequence such that for each per centum point addition in the states smoking prevalence, the pupil is 6 % ( 95 % CI 1.01-1.11, p=0.02 ) more likely to be a day-to-day tobacco user compared to a non-daily tobacco user. Of the non-smoking group, 61.6 % had neââ¬â¢er smoked ; 23.5 % had tried smoke one time or twice ; and 14.9 % were ex-smokers ( 18.3 % in males ) . Of all respondents, 62.0 % ( n=364 ) were current or ex-smokers, or had tried smoke at some clip, though 8.3 % of respondents originally denied holding tried smoke. Non-daily tobacco users were 26.6 times ( 95 % CI 8.02-88.3, P lt ; 0.001 ) more likely to province that they do nââ¬â¢t see themselves as tobacco users. Merely over half of females ( 51.0 % , n=173 ) and about two fifths of males ( 38.7 % , n=96 ) had neââ¬â¢er smoked prior to go toing university ( overall 45.8 % , n=269 ) . The age at which most current tobacco users foremost tried smoke was every bit split with 41.8 % get downing between 16-18 old ages and 38.7 % get downing in the 13-15 age group. Of those respondents that foremost tried smoke before the age of 13, 71.9 % are current tobacco users. This equates to merely over one in 10 ( 10.2 % ) current tobacco users. By contrast, 46.7 % of those respondents who foremost tried smoke between the ages 19-24 remain as tobacco users ( 9.3 % of current tobacco users ) . Table Hazard factors for day-to-day smoke ( compared to non-daily smoke ) Daily tobacco users reported troubles with detecting no-smoking countries with 30.1 % sing trouble compared to 6.5 % of non-daily tobacco users. Unadjusted and adjusted odds ratios of pupils demoing those bothered by other people ââ¬Ës baccy fume are presented in Table Students bothered by people smoking nearby ( unadjusted and adjusted odds ratios ) . After seting for gender and state of beginning ( grouped by World Health Organisation Region ) , where a pupil does nââ¬â¢t smoke they were 10 times more likely to mind if other people smoke nearby ( 95 % CI 6.6-16.6 ) and this is a important consequence ( P lt ; 0.001 ) . After seting for the confusing consequence of the pupil smoke, females were 2.71 times more likely to mind if other people smoke close-by compared to males ( 95 % CI 1.76-4.18, P lt ; 0.001 ) . Table Students bothered by people smoking nearby ( unadjusted and adjusted odds ratios ) To look into pupils ââ¬Ë motive on discontinuing smoke About a 3rd of all current tobacco users did non place with being a tobacco user ( 32.4 % , n=73 ) . One-half of non-daily tobacco users ( 49.6 % , n=70 ) were in this group. Just under a one-fourth ( 23.1 % , n=52 ) of tobacco users reported being happy with being a tobacco user, though half of this group ( 51.9 % , n=27 ) felt that they ââ¬Ëought ââ¬Ë to halt smoke. Of those tobacco users who felt they ought to halt smoke ( 30.7 % , n=69 ) , 18.8 % wanted to halt smoke and 24.6 % felt they needed to halt smoke, with 15.9 % saying that they both wanted and needed to discontinue. Around a one-fourth of all tobacco users worried that smoke was either doing them injury now ( 22.2 % ) , with a farther 27.6 % worried that smoking would do them injury in the hereafter ( 14.2 % stated both ) ; nevertheless merely 6.7 % were concerned about the consequence on household and loved 1s. A one-fourth ( 25.5 % ) of non-daily tobacco users thought smoke was nââ¬â¢t presently doing serious injury. Remarks left by non-smokers cited wellness grounds for discontinuing or non taking up smoke. About a one-fourth ( 23.6 % , n=53 ) of tobacco users felt that smoke was bing excessively much money, the bulk of whom ( 69.8 % , n=37 ) were day-to-day tobacco users. Less than one in 10 tobacco users ( 8.4 % ) felt that smoke was acquiring excessively hard these yearss, this did non vary by smoking sub-category. Over two tierces of tobacco users intend to discontinue at some point ( 24.4 % were non certain when, 19.6 % when no longer a pupil, 13.3 % within the following month, 8.0 % within the following twelvemonth ) . Over a 5th bash non mean to give up ( 22.2 % ) , and 10.2 % did nââ¬â¢t react to the inquiry. Within the group who responded that they did non mean to discontinue, 60 % ( n=30 ) had antecedently stated that they did non see themselves as tobacco users. Positions of pupils sing enforcement, success and range of smoke-free policy Students were asked where they felt on a regular basis exposed to other people ââ¬Ës baccy fume. Over half felt exposed to tobacco fume in out-of-door smoking countries of pubs/restaurants/cafes ( 56.6 % ) and outside cabarets ( 55.5 % ) ; 35.8 % felt exposed in other out-of-door public topographic points. In many topographic points current tobacco users reported experiencing more exposed to other people ââ¬Ës fume than non-smokers. A bulk of respondents ( 70.9 % , n=416 ) felt that they were on a regular basis exposed to other people ââ¬Ës baccy fume on University premises. When broken down, 46.2 % ( n=271 ) experienced fume on the chief university campus ; 15.2 % ( n=89 ) outside the Student Union edifice ; 52.8 % ( n=310 ) outside University abodes and 17.9 % ( n=105 ) inside University abodes. These consequences are loosely similar regardless of smoking position. The bulk of occupants ( 67.6 % , n=397 ) believe that Leicester University has a policy that covers smoking in Halls of Residence. Ex-smokers ( 72.2 % , n=39 ) and current tobacco users ( 69.8 % , n=157 ) were more cognizant of the policy than non-smokers, 26.9 % ( n=83 ) of whom stated that they ââ¬Ëdo nââ¬â¢t cognize ââ¬Ë . When asked about the smoke policy presently in force in Halls of Residence, merely 16.7 % ( n=98 ) were cognizant of the right combination of regulations stated ( i.e. no smoke indoors and within two meters of room accesss or Windowss ) . Almost three quarters ( 74.1 % , n=435 ) of occupants responded with at least one correct regulation ( 70.7 % stated that ââ¬Ësmoking is non permitted indoors ââ¬Ë ) and 19.9 % ( n=117 ) thought the policy was more extended by taking extra regulations that they thought applied. One in 10 ( 9.9 % , n=58 ) respondents thought that smoke was non permitted on any portion of the site ( inside or out ) , 14.0 % ( n=82 ) were non cognizant of any regulations ( responded with ââ¬ËDo nââ¬â¢t cognize ââ¬Ë ) and a really little figure ( 4.3 % , n=25 ) believed that smoke is permitted in indoor countries. Of the 60.9 % ( n=137 ) of tobacco users conflicting the smoke-free policy in Halls of Residence, the huge bulk ( 94.2 % , n=129 ) do so in the cognition that they are interrupting the regulations ( the staying 5.8 % believe smoke indoors is allowed ) . Three quarters ( 76.0 % , n=446 ) of respondents reported holding neââ¬â¢er witnessed, or heard of, any active smoke policy enforcement in University adjustment, 10.4 % had witnessed grounds of enforcement and 6.1 % knew person else who had witnessed enforcement. Overall, 134 illustrations of active enforcement were reported: informal verbal warnings from staff accounted for 41.8 % ; formal verbal warnings 19.4 % ; remarks from other pupils 17.9 % ; and formal written warnings 16.4 % . A little figure ( 4.5 % ) of other enforcement actions were reported including: ââ¬Ëno smoking ââ¬Ë postings ; emails to occupants reding of policy and countenances following dispute ; and mulcts. The adjustment a pupil lives in, the pupils smoking position and whether the pupil smokes in private and/or communal indoor countries are the independent forecasters of the hazard of being exposed to smoke inside university adjustment. Current tobacco users have an increased hazard, and are three and a half times more likely to be exposed to other peoples tobacco fume indoors at their university adjustment than neââ¬â¢er tobacco users ( OR 3.54, 95 % CI 1.08-11.67 ) ( Table Students on a regular basis exposed to other peoples tobacco fume indoors at University Accommodation ) though this is non important overall ( p=0.13 ) . Students populating in Oadby abodes are more likely to be exposed to tobacco fume inside the abodes, those in self-catered adjustment in Oadby are about 3 times every bit likely to be exposed to other peoples tobacco fume ( OR 2.8, 95 % CI 1.56-5.04 ) and those in catered adjustment in Oadby are more than twice as likely to be exposed to other peoples smoke ( OR 2.14, 95 % CI 1.25-3.66 ) and this is important ( p=0.001 ) . Students who smoke in survey sleeping rooms are 61.9 % less likely to be exposed to other peoples tobacco fume ( OR 0.38, 95 % CI 0.16-0.9, p=0.02 ) , and pupils who smoke in indoor communal countries are 4.66 times more likely to be exposed to other peoples tobacco fume ( OR 4.66, 95 % CI 2.01-10.84, P lt ; 0.001 ) . The R2 value is 0.060 which means that the variables in the theoretical account explain about 6 % of the fluctuation in fume exposure. Table Students on a regular basis exposed to other peoples tobacco fume indoors at University Accommodation Positions on possible hereafter policy development Overall, 73.8 % of respondents thought that smoke should be banned wholly in survey sleeping rooms and 80.1 % in communal indoor countries ( Mistake: Reference beginning non found ) . Within current tobacco users, 54.2 % ( n=122 ) think that smoke should be banned wholly in survey sleeping rooms and 66.7 % stated that smoke should be banned wholly in indoor communal countries. This contrasts with the positions of non-smokers who were 86.4 % ( n=266 ) and 89 % in favor of prohibitions in sleeping rooms and communal countries severally. Almost three quarters of non-smokers ( 72.4 % ) said that smoke should be banned in entrance/doorways whilst 34.7 % of current tobacco users agreed. Smoking within two meters of room accesss polarised sentiment with 56.2 % ( n=173 ) of non-smokers stating that it should be banned wholly, whereas 48.4 % ( n=167 ) of current tobacco users stated that it should be freely allowed. When asked whether smoking limitations should be applied to outdoor countries of the residential campus, 19.1 % of respondents expressed a penchant for a complete prohibition, with 40 % bespeaking that they thought it should be restricted to certain countries. Over half of current tobacco users ( 52.0 % , n=117 ) thought that smoking out-of-doorss should be freely allowed, whereas 48.1 % of non-smokers thought that it should be restricted to designated countries. Figure Student Support for Smoking Restrictions in University Residences Discussion Restrictions of the survey Study design Given the sensed acquaintance of current pupil cohorts with on-line engineerings, for illustration the usage of electronic mail ; practical acquisition environments ( WebCT, Blackboard49 etc. ) ; and the omnipresent usage of societal networking platforms such as Facebook, an on-line study was used to advance velocity and efficiency of completion and informations aggregation and easiness of distribution. A figure of restrictions were found with the method. The study platform used, though incorporating sophisticated tools and characteristics, involved the design of complex filtrating modus operandis to forestall the presentation of inappropriate inquiries to respondents, for illustration inquiries sing baccy ingestion to non-smokers. Any mistakes in the map of this filtrating non identified during proving, or as a consequence of proficient jobs during the study period may hold led to erroneous informations within the attendant dataset. Similarly, the standalone version of the questionnaire used on the tablet device relies on the proficient unity of the package to accurately synchronize responses to the on-line database. A thorough reappraisal of the informations collected, following closing of the study, did non place any such issues. The distribution of email invitations and links to the online study was undertaken by a 3rd party, the University of Leicester ââ¬Ës Residential and Commercial Services ( RACS ) section who hold the electronic mailing list for all occupants. The intended mark population for the study was a subset of this mailing list, as agreed with the RACS contact. However, when distributed, the invitation electronic mail was sent to the complete mailing list, more than duplicating the figure of receivers. This mistake did non present any jobs in footings of informations aggregation, nevertheless may hold introduced prejudices due to demographic fluctuations between residential sites. Further, the mailing list is used on the premise that the informations held on it is current and accurate at the clip of usage. Any motions of pupils between, in to or out of university adjustment which had non been updated on the mailing list may hold led to the electronic mail invitation being distributed to pupi ls outside the mark population, or non holding reached the whole of the residential cohort. Indeed, shortly following the analysis of the informations, the writer was informed that the mailing list did include a little figure of ineligible receivers, the remotion of whom from the denominator would hold increased the response rate to 18 % . Additionally, the easiness with which electronic mail can be forwarded may hold led to unintended receivers accessing the study. The eligibility inquiry sing current term clip abode within the study was designed to turn to this issue. There is a possibility that the response rate was affected by the method of invitation. Students receive legion electronic mails from the generic RACS electronic mail history throughout the term, frequently incorporating information which pupils may non see of import, which they may non open or read. As the invitation electronic mail was distributed from this history there is the possibility that some occupants may hold ignored the electronic mail and hence non considered finishing the study. Response prejudice may hold been introduced due to the nature of the study topic. Despite confidences of namelessness and confidentiality, some tobacco users may non hold responded to the study fearing that informations recorded sing dispute of smoke policy may take to negative effects. Both tobacco users and non-smokers may hold responded to the study in the belief that they may be able to well change the smoke policy. Study Instrument The length of the questionnaire used in the survey is an built-in restriction in footings of the comparison of informations to antecedently published surveies. The Health Survey for England46 includes a dedicated subdivision on smoking integrating about 50 inquiries to roll up elaborate informations. This degree of item is beyond the range of the current survey so the questionnaire was designed to arouse the informations required from a minimal figure of inquiries. This was besides designed to cut down study forsaking. As antecedently discussed, the leaning for denial of smoking position within peculiar groups is a restriction. The study questionnaire attempted to promote those whose immediate response to the inquiry of smoke position was ââ¬ËI have neââ¬â¢er smoked ââ¬Ë to see if they had responded accurately by inquiring them to reaffirm their smoke position after careful consideration. Despite this attack, an component of prejudice may be within the informations. Similarly, ambiguity sing definitions of smoking position and ingestion may present prejudice into the informations, for illustration the response option ââ¬ËI have merely smoked one time or twice ââ¬Ë may be diversely interpreted as: ââ¬ËI have merely of all time smoked one or two coffin nails ââ¬Ë ; ââ¬ËI have smoked multiple coffin nails on one or two occasions ââ¬Ë ; or ââ¬ËI have smoked for one or two extended periods with a interruption in between ââ¬Ë . Smoking frequence and ingestion has an impact on classification of smoking position, and hence the reported smoke prevalence. For illustration in some surveies those respondents who smoke really infrequently may be classified as non-smokers as their smoke behavior does non make a specific threshold. In retrospect a figure of inquiries that were non included within the questionnaire would hold proved utile in the context of the survey. The questionnaire requests age, age at which the respondent foremost tried smoke and their current smoke position, nevertheless a inquiry sing the length of clip that current tobacco users have been smoking should hold been included as a step of smoking calling. Similarly, inquiries were asked of all respondents sing locations of exposure to smoke and whether exposure to tobacco fume bothered them, nevertheless a inquiry sing their association with tobacco users ( e.g. friends, flatmates etc. ) should hold been included as a step of potency increased likeliness of exposure to smoke. The timing of the study may hold introduced prejudices due to possible additions in smoking behavior over the Christmas holiday and through exam periods. A possible confounding factor within the analysis, non measured by the study, was the first twelvemonth undergraduate cohort in the 2011/12 academic twelvemonth. The 2011/12 twelvemonth represented the concluding academic session for beginning of surveies before significant rises in tuition fees within the UK Higher Education sector in 2012/13. The possibility exists hence for prejudice in the informations due to any possible demographic alterations to the cohort as a consequence of increased consumption of pupils from changing backgrounds including mature pupils, or those that may hold been be aftering spread old ages. Discussion of Findingss Prevalence of smoking within the pupil population The survey found an overall smoke prevalence within the sample pupil population to be 38.3 % , with fluctuation between work forces and adult females ( 42.7 % and 35.1 % severally ) . These rates were well higher than many reported in the literature ( 4 % -47 % ) 17, 19, 21, 27, 29 and about four times those estimated through the QMAS system used by the university linked GP surgery, which presently records smoke position for 59 % of patients. One possible contributory factor to this big disagreement is the designation of pupils as ââ¬Ësmokers ââ¬Ë , within the context of societal smoke. In the survey, about one tierce of current tobacco users did non place themselves as being a tobacco user. If these respondents had indicated that they were non tobacco users, the overall rate of smoking prevalence would hold been reported as 25.9 % , still well higher than GP informations, but in line with rates found in the literature. Comparisons with the Health Survey for England ( HSE ) consequences, 201046 and the General Lifestyle study, 201050 show a much higher smoking prevalence in the pupil respondents at University of Leicester than might be expected. Interrupting the study informations down by age groups used in the HSE, the prevalence of smoke in males aged 16-24 is dual that in the HSE ( 22.0 % in the HSE in comparing to 44.1 % in the survey sample ) . The HSE informations would non include the occupants of pupil adjustment during term clip as the HSE does non include people ââ¬Å" populating in establishments â⬠as it is ââ¬Å" designed to be representative of the population life in private families in England â⬠46. The General Lifestyle Survey, 201050 ( GLF ) publishes smoking prevalence by strias, gender and age group. Though the overall prevalence of smoke was much higher in the pupil study ( 38.3 % in comparing to 20 % ) , the proportion of heavy tobacco users was much lower overall and in each age class than in the GLF, 2010 ( merely one heavy tobacco user in the pupil study, male aged 20-24, in comparing to prevalence ââ¬Ës between 4 ââ¬â 8 % in different age/sex groupings, in the GLF ) . A petition to Office for National statistics returned GLF 2010 informations ciphering national smoke prevalence in pupils at 14 % . Within the figures, heavy tobacco users recorded a prevalence of 2 % , compared with 0.2 % in the current survey. Smoking behavior and attitudes About half of respondents identified as current tobacco users were non-regular tobacco users. International pupils were well more likely to be day-to-day tobacco users than non-daily tobacco users. Non-daily tobacco users were more likely non to place themselves every bit tobacco users as discussed by Berg et al14, 23. The analysis besides suggests that those who start smoking at a younger age are more likely to go on to be a regular tobacco user, though the volume induction of smoke additions during university age groups as suggested in the literature14, 17, 18, 20-25. As a 1st twelvemonth undergraduate ( tobacco user ) commented: ââ¬Å" This is the first twelvemonth I have tried smoke because my friends here do â⬠Motivation on discontinuing Merely under one tierce of tobacco users thought they ought to discontinue smoke, whilst over 20 % stated that they do non mean to give up. About two tierces of those with no purpose to discontinue had stated that they did nââ¬â¢t see themselves as tobacco users. This determination reflects the work by Moran et al33 and Berg et al14, 23 who besides found that those who did non see themselves to be tobacco users were less likely to show purpose to discontinue. As a 1st twelvemonth undergraduate ( tobacco user ) commented: ââ¬Å" I do nââ¬â¢t see the inquiry about giving up applicable to me as I do nââ¬â¢t smoke every-day, merely when I ââ¬Ëm with my friends in hall or out for the dark so I ââ¬Ëm non a tobacco user â⬠Indeed some respondents that potentially deny their smoke position were forthright in their sentiment that tobacco users should be left entirely to populate their lives. As a graduate student pupil, reported as being a tobacco user, commented: ââ¬Å" Smokers ( I do non see myself one ) already have to set up with all kinds of bunk, merely go forth them entirely and give your clip and attempt to work outing existent problems.aÃâ à ¦ â⬠Scope of policy, success and enforcement Despite the fact that no freedoms under the Smoke-free statute law have been made in the residential adjustment managed by University of L How to cite A Smoke Free Campus Health And Social Care Essay, Essay examples
Saturday, May 2, 2020
Social and Behavioral Sciences for Taxation Law - myassignmenthelp
Question: Discuss about theSocial and Behavioral Sciences for Taxation Law. Answer: The contemporary case study is related with the ascertainment of the alternative methods of accounting for the gazebo chairs. The taxation rulings of TR 2006/8 is applicable in this context for valuing the trading stock for the taxpayers under the retail or the wholesale business (Barkoczy 2016). The ruling is applicable in the case of Tony so that the taxpayer can select to price their trading stock in hand at the conclusion of the financial year under cost in respect of the subsection 70-45 (1) of the ITAA 1997. As defined under the subsection 70-45 of the ITAA 1997 it permits the taxpayer to price the item of the trading stock on hand at the conclusion of the year of revenue at cost. It has been stated under the corresponding provision of the subsection 31 (1) of the ITAA 1936 that allows the taxpayers to value their entire article under the cost price (Saad 2014). Similarly, the taxpayers transacting in retail and wholesale industries that worth their trading stock in hand by using the absorption method of costing for the taxation purpose. As stated in the absorption method of estimating the cost must be engrossed for the income tax purpose by including the price of purchase and any direct or indirect method of expenditure concerning the trading stock during the normal course of business in carrying trading stock of tradable nature to the saleable conditions. As held in the case of Philip Morris Ltd v. FC of T79 ATC 4355; (1979) 10 ATR 44 the taxpayer used the method direct costing in to value the trading stock (Woellner et al. 2016). With the help of this approach the cost that is attributed to the trading stock comprises of the cost of resources and the remunerations of those workers that executed the operations during the course of manufacturing. Similarly, the Tony should value the gazebo chairs by using the method absorption costing for income tax purpose by together with the price of purchase and the price of direct and indirect cost that is followed in course of the business operations. Subsection 31 (1) of the ITAA 1936 provides the methods of valuation that is available to the taxpayer at the time of valuing the trading stock in hand following the conclusion of the financial year (Robin 2017). Subsection 31 (2) provides the officer with a option of determining the reasonable fair value of valuing trading stock due to the reason of obsolesce connecting to the trading stock and it is lesser than the value that could be considered to be appropriate under the subsection 31 (1). As evident from the current situation of Tony it is found that reported certain units of the gazebo chairs which had become obsolesce and had a nominal value of $1. In the present context of Tony subsection 31 (2) of the ITAA 1936 the obsolesce represents becoming out of usage, becoming out of date, going outdated represents obsolesce stock (Anderson, Dickfos and Brown 2016). The taxpayer in the present context reported an sum which consisted of the value of the stock that could not be sold. As the over-all regulation, any form of stock, which an individual taxpayer retains on the hand, should attribute certain worth. As held in the case of Australasian Jam Co. Pty Ltd v FC of T(1953) 88 CLR 23 the court in its judgement has stated that the stock that is held by the taxpayer who generally does not transact in items that are obsolete does not possess any selling value under the subsection 31 (1) (Tran-Nam and Walpole 2016). Therefore, an individual taxpayer having any obsolete stock that rests on hand must be valued at its scrap value. Stock can be only valued in respect of the subsection 31 (2) following it has been clearly understood that the specific stock has begun to become obsolete. Because of this, the method of revaluing the stock is usually regarded as the method of writing down the stock (Coleman and Sadiq 2013). At the time of witting down the stock for a just and sensible value the taxpayer might mark a once-off write down. As evident from the current study Tony had reported certain item that will not be sold. Under such context the Tony in the present situation can undertake the method of once-off-writing down stock. Under this method tony can write down only that portion of stock that at the conclusion of the income year that has reasonably become obsolesce and the same will not be sold in the market. The present reading is based on the ascertainment of the issue whether the spare parts will be treated as the trading stock. As obvious from the existing circumstance, it is found that the taxpayer sold and serviced computers. The spare parts that was purchased by the taxpayers formed the part of the business. The taxation ruling of TR 98/8 is dealing with the determination of whether the materials and spare parts that was held by the taxpayer for delivering service constitutes trading stock (Grange et al. 2014). According to the section 70-10 materials and spare parts that is held by the taxpayers with the objective of supply to the customers will be considered as the trading stock inside the normal concept of the word given that the taxpayer performed the business of providing service to the customers. As evident in the present case study the taxpayer performed the business activities of selling and servicing computers by replacing the defective parts in the computers that was sold. The selling and replacing of spare parts will be considered as the activities of trading stock in the current context since they are inside the ordinary connotation of the trading stock. The law court in the case of John v. Federal Commissioner of Taxation(1989) 166 CLR 417 has specified the definition of the trading stock (Kenny 2013). The judgement of the high court stated that the materials or the spare parts will be considered as the trading stock for the purpose of income tax given that they are inside the connotation of the word devoid of the help of the definition which represents trading stock in ordinary sense. The stock in the current context are not held for permanent purpose and it is generally held on hand for probable future requirements of the customers. As held in the case of Inspector of Taxes v. Higgs[1974] the term trade is generally put into use to signify the functions of the marketable aspects through which the dealer delivers the consumers for return of some form of goods or services (Krever 2013). Citing the reference of FC of T v. Suttons Motors (Chullora) Wholesale Pty Ltd(1985) in the present context, spare parts retain the character or nature as the necessary part of the service that is within the meaning of the trading stock and these things are regarded as trading stock. On the other hand, if the taxpayer only leased the computers to the others and made use of the spare parts to remedy the defect of the leased computers would also constitute to be a portion of the trading stock within the ordinary connotation of section 70-10 (Morgan, Mortimer and Pinto 2013). The taxation ruling of TR 93/20 defines that there should be an association among the property and the business where an assertion can be bought forward by stating that the property holds the depiction of one or additional of the kinds innumerate not in overall sense however in particular relations to the commerce that is performed. In order to consider the property that is being traded as the trading stock there should be an asset of the occupational of dealing in that stock. The business of the computer supplier in the present context was engaged in the activities of the servicing and retailing computer equipment both in the form of sale and maintenance of the computer equipment along with the replacement of the faulty portions (Woellner 2013). The theory of trading stock as defined by the court of law in the case of Memorex that do not needs a suppliers only occupational to be trading in the spare parts in order to establish parts as the trading stock. In spite of the fact that the computer supplier in the present case entered in the business of leasing and maintenance agreements that might adequately be considered as the agreements for labour and materials instead of considering the same as the contracts for sale of goods. This cannot be considered as adequate to accomplish that the spare parts does not establish as the trading stock. In spite in the current scenario the taxpayer leased the computers but replacement of the defective parts as interpreted by the federal court represents trading stock. The taxpayer traded in the goods that are claimed as the part of trading stock and replacement of spare parts to remedy the defect will be constitute in the present context as the trading stock. Reference List: Barkoczy, S., 2016. Foundations of Taxation Law 2016.OUP Catalogue. Saad, N., 2014. Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, pp.1069-1075. Woellner, R.H., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016.Australian Taxation Law Select: Legislation and Commentary 2016. Oxford University Press. ROBIN, H., 2017.AUSTRALIAN TAXATION LAW 2017. OXFORD University Press. Anderson, C., Dickfos, J. and Brown, C., 2016. The Australian Taxation Office-what role does it play in anti-phoenix activity?.INSOLVENCY LAW JOURNAL,24(2), pp.127-140. Tran-Nam, B. and Walpole, M., 2016. Tax disputes, litigation costs and access to tax justice.eJournal of Tax Research,14(2), p.319. Coleman, C. and Sadiq, K. (n.d.). 2013Principles of taxation law. Grange, J., Jover-Ledesma, G. and Maydew, G. (n.d.).2014 principles of business taxation. Kenny, P. (2013).Australian tax 2013. Chatswood, N.S.W.: LexisNexis Butterworths. Krever, R. (2013).Australian taxation law cases 2013. Pyrmont, N.S.W.: Thomson Reuters. Morgan, A., Mortimer, C. and Pinto, D. (2013).A practical introduction to Australian taxation law. North Ryde [N.S.W.]: CCH Australia. Woellner, R. (2013).Australian taxation law 2012. North Ryde [N.S.W.]: CCH Australia.
Subscribe to:
Posts (Atom)