Effectiveness of Interventions for Emotional Eating

Effectiveness of Interventions for Emotional Eating Peer review: Does educating pupils on emotional eating have a positive effect on their emotional eating behaviours? Summary of aims, rationale and hypotheses The applicant proposes an intervention for controlling emotional eating because emotional eating often has been linked to obesity, which is a major concern in the UK. This proposal focuses on prevention by giving people information about the topic via seminars before the emotional eating started. The applicant extended previous research about the assumption that stress can cause emotional eating and that eating disorders, such as obesity, binge eating and anorexia nervosa, are linked to emotional eating. A lot of emotions, such as arousal, fear, boredom and a negative mood can lead to food intake. The applicant focused on research about interventions on alcohol use and abuse and the success of these interventions because the participants behaviours and attitudes were changed. Three key parts were mentioned: drinking alcohol wont turn everybody in an alcoholic, the act of drinking is normal, but abusive drinking isnt and education starts early. This proposal hypothesized that pupils w ho receive emotional eating seminars, compared to pupils who receive litter picking seminars, will alter their behaviours and their emotional eating scores will reduce by educating them about emotional eating and thereby reduce obesity levels, trying to receive long-term outcomes. Summary of methods and expected results The applicant found 140 pupils from year 9, between the age of 13 and 14. These pupils were split up in two groups. The experimental group received the emotional eating seminars, while the control group received seminars about litter picking. Afterwards, the applicant used the Dutch Eating Behaviour Questionnaire, particularly the part about emotional eating and participants had to add their height and weight. Participants asked to fill in the questionnaire twice, once in the beginning and once at the end of term. Both groups were asked to fill in another short questionnaire at the end of each seminar to measure the impact of the seminar on their behaviour. The proposal expected to see a change in the behaviour of the pupils in terms of emotional eating and that pupils have a better chance of noticing these eating behaviours. Summary of limitation and challenges The applicant mentioned that previous research found little gender differences and therefore this proposal does not account for gender differences. Secondly, because increased stress causes an increased food consumption, the applicant found an additional test. Pupils were shown a stress inducing video while having snacks in front of them. The bowl was weighed before and after they had watched the video. Third, litter picking was chosen as the control variable because the applicant assumed that it had nothing to do with emotional eating. Constructive suggestions on how to improve the proposal (385) This proposal is very useful because it highlights a major problem in our society, obesity. Obesity is a worldwide problem with a lot of health problems, such as cardiovascular diseases, diabetes and cancer (Wang et al, 2011). Therefore, research is necessary to find preventions and interventions for this problem because researcher expect 11 million obese adults more in the UK by 2030 (ibid). Another good part about this proposal is that the questionnaires are quantitative, which means that it based on a measurement, for example a five-point scale, and that this study consists of numbers, which makes this proposal more valid. The extra stress test is very good to control the reliability of the questionnaire scores and therefore to measure a third variable, which might make the proposal again more valid. However, this proposal has it flaws. First, this proposal is not neuro-cognitive. Nothing in this study measures something neurological. The applicant could have measured brain activi ty in participants while they were eating before and after the seminars, in both, the control and the experimental group, to see if something changed neurologically while they were eating after the seminars compared to before the seminars, for example, the experimental group might think more about what they eat and how much instead of just eating without thinking at all. Secondly, only two seminars might not be enough. Most studies who use prevention methods, such as seminars, were longitudinally (Hivert et al., 2007; Keller, 1978; Schnell Doetkott, 2003). It might be better if the applicant would have done this study for two years or so, which would mean that every group would have for example 12 seminars each year for two years long. A longitudinal study gives more long-term outcomes instead of only short-term outcomes (Schnell Doetkott, 2003). The applicant is doing this study in only one school. It might be better to take participants out of different schools because it is pos sible that one school pays more attention to what their students eat or pay more attention to prevent unhealthy children than another school, which could affect the study. Therefore, more schools should be participating this study to make it more valid. Is the proposal feasible? Are the requested resources well justified? This proposal seems very feasible. The requested resources are well justified and the study shouldnt be too difficult to conduct. How novel is the proposal? This proposal is not a really new study, but not adopted either. Daubenmier et al. (2011) suggested a mindfulness intervention, based on therapy, instead of seminars. Although the intention of both is the same, the study differs in certain respects. Hivert et al. (2007) did a study that is very alike to this proposal, only they did the study on participants, who were already obese. What is the intentional impact of this proposal? Given that this study might already have been done and the few limitations, this study is not unnecessary. The impact in this proposal is to prevent eating disorders. Good in this study is that, if it works, it prevents eating disorders before they even come up compared to other studies, who only start these interventions when it is already too late. REFERENCES Daubenmier, J., Kristeller, J., Hecht, F. M., Maninger, N., Kuwata, M., Jhaveri, K., Epel, E. (2011). Mindfulness intervention for stress eating to reduce cortisol and abdominal fat among overweight and obese women: an exploratory randomized controlled study.  Journal of obesity,  2011. Hivert, M. F., Langlois, M. F., Berard, P., Cuerrier, J. P., Carpentier, A. C. (2007). Prevention of weight gain in young adults through a seminar-based intervention program.  International Journal of Obesity,  31(8), 1262-1269.. Keller, R. T. (1978). A Longitudinal Assessment of a Managerial Grid ® Seminar Training Program.Group Organization Management,  3(3), 343-355. Schnell, C. A., Doetkott, C. D. (2003). First year seminars produce long-term impact.Journal of College Student Retention: Research, Theory and Practice,  4(4), 377-391. Wang, Y. C., McPherson, K., Marsh, T., Gortmaker, S. L., Brown, M. (2011). Health and economic burden of the projected obesity trends in the USA and the UK.  The Lancet,  378(9793), 815-825.

Insulin and American Diabetes Association

Diabetes is an endocrine disease that affects the blood sugars of individuals throughout the United States. It is one of the leading causes of death. There are three different types of diabetes: type 1 diabetes, gestational diabetes, and type 2 diabetes. Hispanics are the second highest minority diagnosed with diabetes. Hispanics are less likely to seek medical care because of cultural beliefs and lack of insurance. There is also a genetic link to Hispanics and diabetes.â€Å"Type 1 diabetes, once known as juvenile diabetes or insulin-dependent diabetes, is a chronic condition in which the pancreas produces little or no insulin, a hormone needed to allow sugar (glucose) to enter cells to produce energy† (Mayo Clinic, 2013). This diabetes is common during adolescence but is possible during adulthood. There is no cure for type 1 diabetes but there are medicines that can help an individual that is dealing with this disease. Signs and symptoms for type 1 diabetes is increased thir st, frequent urination, hunger, weight loss, fatigue, and blurred vision.  (Mayo Clinic, 2013)Risk factors for type 1 diabetes are famlial history, location, genetics, and viral exposure. â€Å"Exposure to Epstein-Barr virus, coxsackievirus, mumps virus or cytomegalovirus may trigger the autoimmune destruction of the islet cells, or the virus may directly infect the islet cells† (Mayo Clinic, 2013). Gestational diabetes occurs during pregnancy. It is when sugar levels are high because the â€Å"body is not able to produce and use all the insulin it needs during pregnancy† . The cause of gestational diabetes is still unknown.Pregnant women are usually tested for gestational diabetes between 24 to 28 weeks but doctors could recommend early testing if the pregnant woman shows signs of diabetes. If it is not controlled, the unborn child could be affected by the high sugar levels. The glucose passes through the placenta and causes the baby’s pancreas to produce mor e insulin to help control the sugar levels. The increase of energy that the glucose gives the unborn child is too much so instead of the baby using it up, it is stored as fat. This increase of fat may cause macrosomia.Macrosomia may cause problems during delivery because it increases the baby’s weight and size. Also, â€Å"the extra insulin that the baby’s pancreas makes may cause newborns to have very low blood glucose levels at birth and are also at higher risk for breathing problems† . According to American Diabetes Association (2013), babies that are born with low levels of sugar are more likely to develop type 2 diabetes later in life. â€Å"Type 2 diabetes is a chronic condition that affects the way your body metabolize sugar (glucose)†.When an individual has type 2 diabetes their body does not produce enough insulin or their body ignores the insulin it has produced. This is commonly in adulthood but there is an increased of cases in adolescent beca use of the obesity is increasing. If type 2 diabetes is untreated, it can be life threatening or cause other health complications. Some complications that may occur are heart disease, neuropathy, nephropathy, eye damage, foot damage, osteoporosis, and Alzheimer’s disease. â€Å"An individual can manage the condition by eating well, exercising and maintaining a healthy weight† .Risk factors that will contribute to a individual getting type 2 diabetes are their weight, fat distribution, inactivity, familial history, race, age, and if they had gestational diabetes or prediabetes. â€Å"Prediabetes is a condition in which your blood glucose levels is higher than normal, but not too high to be classified as diabetes† . Race plays a factor in type 2 diabetes. African Americans, Hispanics, Native Americans, and Asian American (Pacific Islanders) are more susceptible to it. According to the American Diabetes Association (2013), there are 25.8 million children and adults in the United States living with diabetes.Of those 25. 8 million people 11. 8% of them are Hispanics. Hispanics have a higher rate because of their lack of access to quality health care, social and cultural factors, or genetics. â€Å"The United States Department of Health and Human Services estimates 1 out of every 3 Hispanics do not have health insurance† . Without health insurance Hispanics are least likely to visit doctors for preventive care. This increases their chances to developing a disease that could have been prevented with correct treatment or changes in life style.â€Å"Hispanics are raised to be self-reliant, which may be the reason 42% of them say they have had zero visit to a medical provider† . â€Å"Many Hispanic parents feel guilty about putting their own health needs above those of their families and they feel their time and money could be better spent than using it for preventive care† . They did not go to see the doctor until they are very ill or they use house remedies to help with their illnesses. Sometimes, house remedies worked temporary and then the illnesses comes back stronger than before.At this time, Hispanics might seek professional help. If they do seek medical attention, the doctors find array of illnesses. The doctors attention to the more severe ones and ask them to go back. Since, Hispanics are less likely to see the doctors when they believe they are healthy, they will not go back for a follow-up. Then the cycle may start all over again. A culture factor is Hispanics perceive their weight different than other cultures. â€Å"The researchers found about 25% of the overweight Hispanic women perceive their weight as â€Å"normal† when in fact they are overweight† .The Hispanic culture perceives curves as an attractive feature in women. They are blind to the fact that the curves may be a sign of illnesses such as diabetes. Since Hispanics have a high rate of individuals with diabetes, the pr edisposition of their family members of being diagnose with diabetes is much higher. Studies have shown that when a youth is diagnosed with diabetes there is a 45%-80% chance that one of their parents has diabetes and 74-100% has a first or second degree relative with type 2 diabetes .Diabetes is an illness that greatly affects the Hispanic culture. There are organizations that are trying to create programs to help families and individuals deal with it. The â€Å"National Council for La Raza are focusing their efforts on implementing more healthy shopping programs like the â€Å"Comprando Rico y Sano† (Buying Delicious and Healthy) to help Hispanics make healthier and more economical choices when grocery shopping†. The National Diabetes Prevention Programs is focusing more on finding ways for the prevention of diabetes by getting agencies to help with the cause.They â€Å"encourage collaboration among federal agencies, community-based organizations, employers, insurer s, health care professionals, academia, and other stakeholders to prevent or delay the onset of type 2 diabetes among people with prediabetes in the United States†. Diabetes is one of the leading causes of death in the United States. It could easily be prevented by making healthy life changes such as losing weight and eating healthy. If a person is diagnosed with diabetes, they needed to take measures to help control their condition and make a better choice when it comes to their health. Insulin and American Diabetes Association Diabetes Diabetes is an endocrine disease that affects the blood sugars of individuals throughout the United States. It is one of the leading causes of death. There are three different types of diabetes: type 1 diabetes, gestational diabetes, and type 2 diabetes. Hispanics are the second highest minority diagnosed with diabetes. Hispanics are less likely to seek medical care because of cultural beliefs and lack of insurance. There is also a genetic link to Hispanics and diabetes.â€Å"Type 1 diabetes, once known as juvenile diabetes or insulin-dependent diabetes, is a chronic condition in which the pancreas produces little or no insulin, a hormone needed to allow sugar (glucose) to enter cells to produce energy† (Mayo Clinic, 2013). This diabetes is common during adolescence but is possible during adulthood. There is no cure for type 1 diabetes but there are medicines that can help an individual that is dealing with this disease. Signs and symptoms for type 1 diabetes is incre ased thirst, frequent urination, hunger, weight loss, fatigue, and blurred vision.  (Mayo Clinic, 2013)Risk factors for type 1 diabetes are famlial history, location, genetics, and viral exposure. â€Å"Exposure to Epstein-Barr virus, coxsackievirus, mumps virus or cytomegalovirus may trigger the autoimmune destruction of the islet cells, or the virus may directly infect the islet cells† (Mayo Clinic, 2013). Gestational diabetes occurs during pregnancy. It is when sugar levels are high because the â€Å"body is not able to produce and use all the insulin it needs during pregnancy† . The cause of gestational diabetes is still unknown.Pregnant women are usually tested for gestational diabetes between 24 to 28 weeks but doctors could recommend early testing if the pregnant woman shows signs of diabetes. If it is not controlled, the unborn child could be affected by the high sugar levels. The glucose passes through the placenta and causes the baby’s pancreas to pr oduce more insulin to help control the sugar levels. The increase of energy that the glucose gives the unborn child is too much so instead of the baby using it up, it is stored as fat. This increase of fat may cause macrosomia.Macrosomia may cause problems during delivery because it increases the baby’s weight and size. Also, â€Å"the extra insulin that the baby’s pancreas makes may cause newborns to have very low blood glucose levels at birth and are also at higher risk for breathing problems† . According to American Diabetes Association (2013), babies that are born with low levels of sugar are more likely to develop type 2 diabetes later in life. â€Å"Type 2 diabetes is a chronic condition that affects the way your body metabolize sugar (glucose)†.When an individual has type 2 diabetes their body does not produce enough insulin or their body ignores the insulin it has produced. This is commonly in adulthood but there is an increased of cases in adoles cent because of the obesity is increasing. If type 2 diabetes is untreated, it can be life threatening or cause other health complications. Some complications that may occur are heart disease, neuropathy, nephropathy, eye damage, foot damage, osteoporosis, and Alzheimer’s disease. â€Å"An individual can manage the condition by eating well, exercising and maintaining a healthy weight† .Risk factors that will contribute to a individual getting type 2 diabetes are their weight, fat distribution, inactivity, familial history, race, age, and if they had gestational diabetes or prediabetes. â€Å"Prediabetes is a condition in which your blood glucose levels is higher than normal, but not too high to be classified as diabetes† . Race plays a factor in type 2 diabetes. African Americans, Hispanics, Native Americans, and Asian American (Pacific Islanders) are more susceptible to it.According to the American Diabetes Association (2013), there are 25.8 million children an d adults in the United States living with diabetes. Of those 25. 8 million people 11. 8% of them are Hispanics. Hispanics have a higher rate because of their lack of access to quality health care, social and cultural factors, or genetics. â€Å"The United States Department of Health and Human Services estimates 1 out of every 3 Hispanics do not have health insurance† . Without health insurance Hispanics are least likely to visit doctors for preventive care. This increases their chances to developing a disease that could have been prevented with correct treatment or changes in life style.â€Å"Hispanics are raised to be self-reliant, which may be the reason 42% of them say they have had zero visit to a medical provider† . â€Å"Many Hispanic parents feel guilty about putting their own health needs above those of their families and they feel their time and money could be better spent than using it for preventive care† . They did not go to see the doctor until they are very ill or they use house remedies to help with their illnesses. Sometimes, house remedies worked temporary and then the illnesses comes back stronger than before.At this time, Hispanics might seek professional help. If they do seek medical attention, the doctors find array of illnesses. The doctors attention to the more severe ones and ask them to go back. Since, Hispanics are less likely to see the doctors when they believe they are healthy, they will not go back for a follow-up. Then the cycle may start all over again. A culture factor is Hispanics perceive their weight different than other cultures. â€Å"The researchers found about 25% of the overweight Hispanic women perceive their weight as â€Å"normal† when in fact they are overweight† .The Hispanic culture perceives curves as an attractive feature in women. They are blind to the fact that the curves may be a sign of illnesses such as diabetes. Since Hispanics have a high rate of individuals with diabete s, the predisposition of their family members of being diagnose with diabetes is much higher. Studies have shown that when a youth is diagnosed with diabetes there is a 45%-80% chance that one of their parents has diabetes and 74-100% has a first or second degree relative with type 2 diabetes .Diabetes is an illness that greatly affects the Hispanic culture. There are organizations that are trying to create programs to help families and individuals deal with it. The â€Å"National Council for La Raza are focusing their efforts on implementing more healthy shopping programs like the â€Å"Comprando Rico y Sano† (Buying Delicious and Healthy) to help Hispanics make healthier and more economical choices when grocery shopping†. The National Diabetes Prevention Programs is focusing more on finding ways for the prevention of diabetes by getting agencies to help with the cause.They â€Å"encourage collaboration among federal agencies, community-based organizations, employers , insurers, health care professionals, academia, and other stakeholders to prevent or delay the onset of type 2 diabetes among people with prediabetes in the United States†. Diabetes is one of the leading causes of death in the United States. It could easily be prevented by making healthy life changes such as losing weight and eating healthy. If a person is diagnosed with diabetes, they needed to take measures to help control their condition and make a better choice when it comes to their health.

Anorexia nervosa - Free Essay Example

Social Work Practice Theory Paper - 1442 Words

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I have also noticed this is the population who most often isolates themselves from the rest of the residents. They chose to remain in bed, keep to themselves, and not get involved in the activities offered at the facility. It seems they fear being involved in the life of the nursing home means they have accepted their current situation, and they do not want others to think that. I have often heard these residents say things like, â€Å"I don’t belong here† or â€Å"I don’t want to be around all those old people.† Review and critique of 2 theories The first theory I have decided toShow MoreRelatedTheories And Concepts Of Social Work1645 Words   |  7 Pages Theories and Concepts in Social Work Hawra Alakhdhair Indiana University-Purdue University Indianapolis My view of theory and concepts As humans develop, social scientists utilize theories and concepts to define and explain behaviors. Each tenet of theories and concepts defines these frameworks difference. 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Essay about The Effects of Population Increase on the...

The Effects of Population Increase on the Environment As inevitable as death and taxes, the population of the world will continue to grow until the government intervenes. The gross increase in population will generally lead to adverse effects on the environment. In the anthology, A Forest of Voices, an entry titled ?Is It Too Late by Anthony Weston deals with the history of legislation for the protection of the environment and stories of it?s destruction that are all too real. Seemingly, as the population increases, so should the level of intelligence for a sample population which would necessarily lead to a certain form of protection to the environment. It would seem quite apparent that an increase in population has a causal†¦show more content†¦It was not until 1973 that a law enacted to protect the species that were extinction. It took three dozen species to go extinct in the decade before the Endangered Species Act went into legislation to stop ignorance from diminish the wildlife in the United States (Weston 355). This shows that it takes a gross lack of intelligence (which I will equate, for arguments sake, with a lack of awareness or an abundance of arrogance) to show the public that maybe we should not be killing animals that are near extinction. To begin discussion about the destruction, it must be taken into account that the human race is arrogant by nature. It could be called mankind?s fatal flaw. This can be shown through the colonization of America. In the beginning, America was truly the untouched beauty. Buffalo were in overabundance in the Great Plains, and in New England, lobsters were so common that they were used for not only eating, but for potato fertilizer (Weston 354). 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Second, it increases environmental degradation--the misuse of natural resources--with adverse consequencesRead MoreThe Effects Of Human Activity On The Biophysical Environment878 Words   |  4 PagesThe environment in which human beings and animals that we live are far much detailed and complex than most individuals think. The natural environment comprises of all living things and non-living things occurring naturally on earth’s surface or in a specific area. Both human and plants have to find a natural living balance to ensure that there is a balanced ecology in the environment we live in. On the same note, human population in a specific region may have both positive and negative effects on

Training and Workouts Free Essays

Erick Johnson is an endurance athlete who trains for the 3,000 metre race.   His training schedule involves steady pace runs, anaerobic threshold training, cruise intervals, pace surge training and repetition training.   Interval training and speed endurance also form part of his weekly workouts (Rogers, 2000). We will write a custom essay sample on Training and Workouts or any similar topic only for you Order Now    The steady pace runs are aimed at increasing running efficiency, developing the cardiovascular system and improving the process of capillarization. For him to be able to tolerate and buffer the rise in lactic acid during running, Erick performs anaerobic threshold training.   Repetition training aims at   developing the pace consciousness of the athlete while pace-surging training involves alternating steady-pace runs with surges r bursts off speed running.   This helps him to be able to adjust to the shifts in the pace during a competition. All these components of his training are also aimed at increasing his endurance by lowering the rate at which lactate acid builds up and enhancing oxygen transportation. The exercises have the effect of increasing his metabolism to higher levels than that of the average human being. A weekly work out for Erick would be as follows, on a Monday he performs 20 minutes of aerobic threshold training run, followed by build ups and a period of cool-down.   On Tuesday he does an easy run of the 3000 metre race.   On Wednesday he does negative split runs four times, after which he does build-ups.   When doing the negative split run, he starts with five minutes warm up that involves walking briskly and jogging lightly. He then   runs at a moderate pace for ten minutes and increase his pace over the next ten minutes then he cools down for five minutes.   (http://outside.away.com/outside/fracture/2000609/negative-split-workout.html).   On Thursdays he does five repetitions of the actual race pace but that have been broken down to 900metre races.   Erick does the easy run and practices accelerations which means he is practising to increase his speed on Fridays.   On Saturdays he does his best average speed for the race in 1000metre intervals then on Sundays he does a long run. His training schedule sometimes changes by the week especially if a competition is close but with basically the same activities though at different frequencies and intervals. Daily Diet Breakfast 2 slices whole wheat toast Grape fruit 1 poached egg 1 tsp butter or vegetable margarine or honey Lunch 1 cup clear vegetable soup sprinkled with fresh herbs Brown rice 1 cup beans Green salad in season Dinner 2 slices meat steaks with vegetable Crisp bread 25g cottage cheese with fresh herbs 75g fresh fruit salad Snacks 1 cup apple juice, canned  ½ cup raw black berries 1 piece fruit cake 3 fig bar cookies Crackles regular wheat  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   (USDA, 2005) The B complex vitamins are important for an endurance athlete especially because they have increased needs for vitamins due to the higher metabolism rates that are above the normal population.   The B complex vitamins are also involved in formation of red blood cells.   If deficient, red blood cells formation is compromised leading to fewer or poorly formed red blood cells resulting in decreased capacity for oxygen transportation which would compromise the endurance of the athlete (Moore, 2004) Deficiencies of the B complex vitamin may result in decreased capacity for endurance.   Vitamin B6 takes part in different processes of metabolism involving proteins and glycogen.   A high protein diet will thus result in increased need for vitamin B6.   Vitamin B12 is necessary for the formation of red blood cells and is also important to ensure their normal functioning.   Folic acid is also a requirement for red blood cell formation and metabolism of amino acids (Moore, 2004). References Rogers J, 2000 USA Track and Field Coaching Manual, Human Kinetics, ISBN 0880116048 Moore J, 2004 Vitamins, USMS retrieved from http://www.usms.org/articles/articledispaly.php?a=77 USDA National Nutrient Database for Standard Reference, Release 20    How to cite Training and Workouts, Essay examples

Separate Assets for CGT Purposes

Question: Discuss about the Separate Assets for CGT Purposes. Answer: Introduction: In the given case, Hilary who is a well known mountain climber decides to his story to Daily terror newspaper for $10,000. She writes the story and assigns all the related rights to the news paper. Along with the same she even sold the manuscript to the Mitchell Library for $5,000 and several photographs that she took while mountain climbing for $2,000. As per the provision of Australian taxation law, any income that has been received by a person from his personal skills and efforts will be regarded as personal services income. An income that has been received will be classified as personal services income if 50% of the amount that has been received by the person is for labor, skill and expertise that have been possessed by the person. If the amount of income that has been received is majorly for the material, tools and equipment i.e. more than 50% then in that case, the entire income will not be classified under PSI income. The personal service income does not get impacted even if the same has been earned by a person who is receiving income from salary or wages. In case of a company or a partnership, if more than one person is working for the company, then for the purpose of the PSI calculation and rules, the same will be applied separately for them. However, there are certain exceptions to the rule. The PSI rules does not apply to the income that has been received by the individual from granting his intellectual property rights like book or computer program me etc. (ATO.Gov) Thus applying the provisions of above tax laws, it is evident that any income that has been received by a person from sale of his intellectual property rights will not be covered under personal services income. In the given case, being Hilary decides to his story to Daily terror newspaper for $10,000 along with all the related rights to the news paper. Along with the same she even sold the manuscript to the Mitchell Library for $5,000 and several photographs that she took while mountain climbing for $2,000. The life story in this case is form of a book thus in no case, the income that has been received from the sale of life story will be covered in the definition of personal service income. On the other hand, along with the life story, the Hilary sold the manuscript to the Mitchell Library for $5,000 and several photographs that she took while mountain climbing for $2,000. These both will be regarded as personal service income and thus will be taxed accordingly. If she would have written the story for his own satisfaction and then shoe would have sold later on, in that case as well, the same would not make any difference and still the provision of personal services income will be same as projected above. In the given case, a mother lent $40,000 to his son as a housing loan. There was a verbal agreement under which the son agreed to give $50,000 back to his mother at the end of 5 years. There was no formal agreement to this loan and the mother did not keep any security in relation to the loan that she has provided to his son. The mother later on asked his son not to provide any interest amount on the loan that she has taken from her. But the son at the end of 2nd year paid the entire amount with the amount of interest that has been calculated at the rate of 5%. He gave one cheque and made the full and final settlement for the entire loan amount. As per the provision of Australian tax laws, any income that has been received by a person on account of interest income on the loan amount that they have given to the any person or to any financial institution will be taxed as per the income tax laws. However any expenses that has incurred by the person in relation to the interest income will be allowed as deduction. (ATO.Gov) In the given case, a mother has lent $40,000 to his son and agreed verbally for interest worth $10,000 at times when the amount will be paid by the person. However later on she denied and asked his son to pay the principle amount and ignore the interest component. The intention of the person at times of lending the amount was to earn the interest income but being the agreement was not formal she denied and asked the son to ignore the interest amount, but in spite to the fact, the person paid the interest amount to his mother. In this case the amount of interest so received by the mother will be taxed in his hands as per the provision of the Australian tax laws. The son paid the interest amount at the rate of 5% and made one full and final settlement for the loan amount. Thus considering the overall picture and the provision of the tax laws, the amount of interest that has been received by the mother from his son on behalf of the loan will be taxed in his hands and will be treated as income. In the given case, Scott an accountant purchased a vacant land in the year 1980. In the year 1986, Scott decides to construct the house. The cost of the land at the time of purchase was $90,000 and he spent $60,000 on the construction cost. Scott in order to earn rental income decides to rent out the property. The property as result was rented out from the year the same was constructed. In the current year Scott decides to sell the property and sold the same in an auction for $800,000. As per the provision of Australian taxation law, a capital gain is a difference between the cost price of the asset and the price at which the same has been sold. The government has imposed tax on the capital gain that has been earned by the person. If there has been capital loss in one year, the same cannot be set of from other income of the year but the same can be carried forward and be set off capital gain that has been earned by the person in the coming years. As per the taxation laws, there are certain exemption to the capital gain tax. The house that has been owned by a person plus the depreciable assets etc are not covered in the definition of the capital gain tax and thus the same is ignored. Further, most of the real estate other than the main residence is subject to the capital gain tax laws that have been imposed by the government. From the perspective of real estate, capital gain tax includes vacant land, rental properties etc. Further if nay asset has been held for more one year, the capital gain will be computed after considering the consumer price index (CPI). Further the capital gain tax has been introduced in the country in the year 1985. Thus any asset that has been acquired before 1985 will not be subject to the provision of the capital gain tax laws. On the other hand, for the purpose of the tax laws, the land and the building that has been constructed will be considered as separate. As per the tax laws, any building that has been constructed on the land that has been acquired before 20th Sept 1985 will be treated as a separate asset all together. (ATO.Gov) Considering the provision of the capital gain tax laws, Scott has purchased the land in the year 1980 for $90,000. The capital gain tax laws were introduced in the year 1985. Thus being he purchased it before the specified date thus, he will not be covered under the provision of the capital gain tax laws. In the given case being the construction has been started from the year 1986, the same will fall in the tax bracket and thus the building so constructed will be covered in the definition of the capital gain tax. In the given case, in order to segregate the portion of the amount that has been received at the time of sale of the house into land and building is difficult. In the given case being the segregation hasnt been provided thus we will proportionate the same in ratio of the purchase. Thus in that case, the amount received from the sale of the entire construction will be $480,000 for the land and $320,000 for the construction. Now, being the land is not a capital gain asset, thu s the same will not be eligible for tax but Scott has earned capital gain worth $260,000 ($320,000- $60,000) from the construction. Thus in that case, Scott will have to pay capital gain tax on $260,000. If Scott has given the asset to his daughter from $200,000, in that case for capital gain purposes, the transaction will be assumed to be taken place at arms length price and thus the capital gain will be computed accordingly. Thus the capital gain will remain same as per above calculation. In case if the owner of the property would have been a company instead of an individual, then also the provision of the capital gain would have been remained the same. Conclusion Thus in the given case, Scott will have pay the capital gain tax on capital gain worth $260,000. In case he would have sold the property to his daughter, the capital gain will be computed at arms lengths price and will be taxed accordingly Further, it doesnt make any difference whether the property would have been owned by a company or individual. References ATo.Gov.au, Separate assets for CGT purposes, viewed on 29th April 2017, Retrieved from https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Real-estate/Separate-assets-for-CGT-purposes/ ATo.Gov.au, working out your capital gain, viewed on 29th April 2017, Retrieved from https://www.ato.gov.au/General/Capital-gains-tax/Working-out-your-capital-gain-or-loss/Working-out-your-capital-gain/ ATo.Gov.au, Capital gains tax, viewed on 29th April 2017, Retrieved from https://www.ato.gov.au/general/capital-gains-tax/ ATo.Gov.au, why do you need a market valuation? viewed on 29th April 2017, Retrieved from https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Real-estate/Transferring-real-estate-to-family-or-friends/?page=3