Taxation on Trusts - Free Essay Example

Sample details Pages: 7 Words: 2242 Downloads: 2 Date added: 2017/06/26 Category Economics Essay Type Analytical essay Tags: Taxation Essay Did you like this example? Taxation on Trusts As we know, a majority of trusts are subject to taxation. There are a number of different trusts, each with a different type of taxation. Of course we know that a trust is à ¢Ã¢â€š ¬Ã…“a relationship where a property is held by someone (trustee) for someone else (beneficiary). Don’t waste time! Our writers will create an original "Taxation on Trusts" essay for you Create order Trust can be used to protect against creditors, probate, reallocation in divorces, and some tax obligations. A trustee is in charge of making sure that the trustà ¢Ã¢â€š ¬Ã¢â€ž ¢s taxes are up to date on their payments. The trust document determines the tax purposes of the trust. There are a certain number of tax statements that outline the trust taxation rules. They are as follows: If the trust is a revocable trust, and the grantor is also the beneficiary, then the trust is basically ignored for tax purposes. All income generated by the trust assets is reported on the Form 1040 of the grantor/beneficiary. With some modifications, the taxable income of the trust is calculated in the same manner as an individual. The trust gets to take a tax deduction for the amount of taxable income that is distributed to the trust beneficiaries. The trust pays income tax on the taxable income that is left after the distribution deduction. The beneficiaries report income and pay tax on the distributions of taxable income they received. Regarding taxations on trusts, the general rule carries two exceptions. The first one being that if a grantor has an interest in the said trust, the grantor is responsible for the trust, and not the trustee. These types of trusts are appropriately called grantor type trust. An example of this is when all the income is taxed to the grantor. When this happens, a revocable trust is formed. The other type of exemption is the charitable remainder trust. Charitable contributions are not taxable, but if the beneficiaries receive anything from the charitable remainder trust, then those distributions are taxed. We must look at whether the trusts are simple or complex. A simple trust is a trust that does not allow for any external charitable contributions to be made. It also does not grant any other distributions except the ones that are from the income earned. This income is then are distributed to the beneficiaries of the trust. A simple trust beneficiary will have a personal tax that i s higher, but the trust receives a deduction for the income that is required to be paid out during the tax year. Conversely, a complex trust is just as it sounds: complex. This trust is allowed to make contributions to charity and it is not obligatory to distribute the total amount of income that was accumulated by the trust. Due to this, the complex trust only needs to disperse taxes on the income that stays in the trust. There, however, happen to be small exemptions that apply to each trust which can benefit in the short run. They are $300 for a simple trust, $100 for a complex trust, and $600 for an estate trust. The taxation of trusts is very complex for several reasons. Some of the reasons for this are: beneficiaries most likely have to pay tax on the income the trust gives them; the trust is a taxable entity; trusts are NOT susceptible to double taxation, and therefore any taxable income distributed to the beneficiaries deducts from the trust. Another reason includes that à ƒ ¢Ã¢â€š ¬Ã…“money dispersed to the beneficiaries keeps its character.à ¢Ã¢â€š ¬Ã‚  An example of this is if the trust distributes long-term capital gains to the beneficiaries they will list it as a long term capital gain on their returns. A majority of the income that is accumulated by the trust is taxable; however the principal of the trust is not. Capital gains are treated differently than income is. Trusts experience capital losses and gains, and if a trust experiences a capital gain, then the trust is generally taxed as opposed to the beneficiary. If a trust experiences capital losses then tax applied are the ones modeled after individual tax laws. There are a few forms to be filed when dealing with taxation on trusts. These are how income is reported. The form that is required to be filled out by the trustee is form 1041. The trustee has to complete within 3 and a half months after the tax year ends. If the trust has income of 600 dollars or more, it must be filed wi th the IRS. The beneficiary, if an alien, is required to file with the IRS regardless of the value of the trust. Income of the estate is filed with a little differently. Income of the estate is income that has been earned by the decedent, but has not been paid before death. This is reported on the income tax return of the beneficiary who receives the monetary gain. This income is called à ¢Ã¢â€š ¬Ã…“the income in respect of the decedent (IRD).à ¢Ã¢â€š ¬Ã‚  If the recipient of the IRD is the estate of the decedent, Form 1041 must also be filed. The deduction for the distributed income comes into play when Schedule B of Form 1041 is completed and reported back to the beneficiary on a Schedule K-1. Examples of IRDà ¢Ã¢â€š ¬Ã¢â€ž ¢s include interest on bank accounts, wages that have yet to be collected, and declared dividends that have not been collected yet. Returns on taxes for trusts are known as fiduciary tax returns and are filled out on the 1041 IRS form. Frequently, the tax rules that are applied to trusts are the same rules that are applied to individual taxes; however, the calculation is different. To calculate the taxes that are enforced on the trusts, we look at these steps: calculate trust accounting income; calculate the tentative taxable income before subtracting the distribution deduction, which is the amount that the trust can deduct because of the distribution; calculate the distributable net income (DNI) so that the distribution deduction can be calculated and so that tax-free and taxable distributions can be allocated to the beneficiaries; subtract the distribution deduction from the tentative taxable income to determine trust taxable income; calculate trust tax liability; Allocate DNI and the distribution deduction to the beneficiaries to determine the character and the amount of income taxed to each beneficiary. From the final number, one can obtain the amount of money the trust will be taxed. We should know what a DNI is to help us calculate this number. A DNI, distributable net income is the calculation used to allocate income between the beneficiaries of the trust and the trust itself. DNI is used to calculate the restriction on the amount of deductions a trust receives for the distributions to a beneficiary. The DNI calculation is as follows: (Total trust income) à ¢Ã¢â€š ¬Ã¢â‚¬Å" (deductible expenses) + (tax-exempt interest reduced by expenses not allowed in the computation of taxable income and the portion used to make charitable contributions) + (Capital gains IF: Gain is allocated to accounting income; Gain allocated to principal is required to be distributed or is consistently and repeatedly distributed by the trustee; or Gain allocated to principal is paid or set aside for charity) à ¢Ã¢â€š ¬Ã¢â‚¬Å" capital losses if they enter the calculation of any capital gain distributed. In a simple trust, the DNI is taxed to the beneficiaries after it is apportioned. In a complex trust, DNI may exceed the income that is supposed to be distributed. DNI is looked at an apportioned dollar for dollar to the beneficiaries. An example of this is as follows: In the first year, Barkers Family Trust gained $12,000 in interest on bonds, $5,000 on interest on CDs, and 10,000 on capital gains. The DNI and taxable income for the trust is $15,000 (5,000+10,000). The trusts accounting income is $17,000 (5,000+12,000). Trust is to distribute $5,000 and 25% of the principal to Paul and 25% to John, and 50 percent to Matt. Paul receives $7,500, John receives 2,500 and Matt receives $5,000. The total DNI was 15,000, which was apportioned and distributed to the beneficiaries. From here we will look at certain types taxes based on the incomeà ¢Ã¢â€š ¬Ã¢â€ž ¢s classification. The first we will look at is trust accounting income. Usually trusts specify which income is allocated to the principal and what is allocated. To figure this, we must look at the Uniform Principal and Income Act (UPIA). This act, enacted in 1992, made changes to the previous Prudent Investor Act standard. For accounting income, the allocation, based on the UPIA, is included to be: operating income, operating expenses, depreciation of trust assets, interest, dividends, rents and royalties, and taxes on accounting income. Allocation to principal comes from: capital gains and losses, casualty gains and losses and insurance recoveries and taxes on trust principal. Accounting income allows for us to determine the amount that is required to be distributed to the income beneficiary. Let us look at an example. If a trust had one single beneficiary, and the trust principal equaled $100,000, income equaled $10,000, and the trustee fees equaled $2000 dollars. The trusts provisions state that there is a 50% allocation of expenses between principal and income. This means that the income beneficiary receives $9000; ($10,000 à ¢Ã¢â€š ¬Ã¢â‚¬Å" ($2000 x 50%)). Trust principal declines to $99,000; ($100,000 $1,000). The next income we look at is the trust tentative taxable income. Trust income that is taxable is usually taxed the same way as individual people are taxed. Some differences include that the trusts do not itemize deductions, and a trust also has a personal exemption which is equal to $300. Trust income is defined as income that is earned from investments. This does not include capital gains. Expenses from trusts include the administration expenses, depreciation, and charitable contributions. An example of this is brought to us by William Spaulding: à ¢Ã¢â€š ¬Ã…“A trust has$20,000 of accounting incomeand$10,000 of depreciation. The single income beneficiary o f the trust receives$8000. Because the trust document does not specify an allocation of depreciation, the trust can claim$10,000/$20,000ÃÆ'—$10,000= 1/2 ÃÆ'—$10,000=$5000of depreciation and the income beneficiary can claim the other$5000 of depreciation, so the beneficiary only has to pay tax on the remaining$8000à ¢Ã¢â€š ¬Ã¢â‚¬Å"$5000= $3000.à ¢Ã¢â€š ¬Ã‚  Direct expenses for income that is not taxed are not deductible; however indirect expenses (expenses that are spent for maintaining the trust) are usually deductible. We can also look at gross income and capital gain and how these are taxed. Gross income of a trust is taxed like individuals. The tax burden can rely on either the beneficiary or the estate itself. Capital gain is taxed based on the increase being added to the principal. If the gain is administered, the beneficiary is taxed on this. If property that has appreciated in value, and then is transferred to a trust, the gain on the sale of the prop erty is taxed à ¢Ã¢â€š ¬Ã…“at the grantorà ¢Ã¢â€š ¬Ã¢â€ž ¢s tax rate if sold within two years of the transfer.à ¢Ã¢â€š ¬Ã‚  Losses based on capital gains are allocated to the trust if they exceed the gains. Capital losses are able to be subtracted from the ordinary income. A trust is not allowed to subtract the loss from a sale between related taxpayers. The way propertyà ¢Ã¢â€š ¬Ã¢â€ž ¢s worth is determined is by the fair market value at the time of the death of the decedent. This is called the basis of property. We must look closer at the deductions that have been mentioned earlier in the paper. Generally, deductions are allowed both to individuals and on fiduciary returns. Some deductions to taxes that are allowed are state, local and real property taxes; estate expenses, and administrative costs. There are also numerous amounts of deductions that are not allowed. The first one is depreciation and depletion. When there is a trust involved, the expenses must be apportion ed between the beneficiary and the trust. Here is an example of that: Stanley receives 50% of the accounting income from the Yelnats Family Trust and the trust retains the other 50%. The income generating property that is held in the trust depreciates $1,000 dollars in year one. The Yelnats Family trust is allowed to deduct 50% of the $1,000, which obviously is 500, while Stanley is allowed to keep it. Charitable deductions are not deductible UNLESS they are paid with current trust income and the agreement for the will and trust has given authority to. Another deduction we will look at is the income distribution deduction. The income distribution deduction states that à ¢Ã¢â€š ¬Ã…“a trust is allowed to deduct an amount equal to the amount distributed to the income beneficiary.à ¢Ã¢â€š ¬Ã‚  The formula for this is à ¢Ã¢â€š ¬Ã…“distributions à ¢Ã¢â€š ¬Ã¢â‚¬Å" tax exempt income, or Distributable net income subtracted by tax exempt income. A quick example of this is that the Goergen trust earns $8,000 in interest on municipal bonds, $6,000 on interest from CDs, and has a $14,000 capital gain. The trustà ¢Ã¢â€š ¬Ã¢â€ž ¢s tax exempt income is $8,000 (interest on municipal bonds). The trust gave out $14,000 to Larry. The income distribution deduction for the trust is $6,000 ($14,000-$8,000). . Works Cited Works Cited Czajkowski, John. Income Taxation of Trusts and Estates. (n.d.): n. pag. Web. 13 Apr. 2015. https://www.heritagewealthmgrs.com/wp/Income Taxation of Trusts Estates.pdf. How a Trust Can Cut Taxes.WSJ. N.p., n.d. Web. 13 Apr. 2015. https://www.wsj.com/articles/SB10001424052702303743604579351230348895194. Spaulding, William C. Taxation of Trusts and Their Beneficiaries., Including 2013 Tax Changes. N.p., n.d. Web. 13 Apr. 2015. https://thismatter.com/money/tax/trust-taxation.htm. Tax Hikes Hit Trusts Hard, Beneficiaries Pull Money Out.Forbes. Forbes Magazine, n.d. Web. 13 Apr. 2015. https://www.forbes.com/sites/ashleaebeli ng/2013/01/09/tax-hikes-hit-trusts-hard-beneficiaries-pull-money-out/. Trust Taxation Basics | Simple Complex Trusts | IRS Form 1041 | Florida Accounting Firm.Trust Taxation Basics | Simple Complex Trusts | IRS Form 1041 | Florida Accounting Firm. N.p., n.d. Web. 13 Apr. 2015. https://www.cricpa.com/TaxationofTrusts.aspx?mobile=1.

Familial Delusions A Correlation Between Familial And...

Familial Delusions An analysis of popular crime fiction provides evidence of a correlation between familial issues and forms of mental illness. These factors are often shown to work together to manifest in criminal behavior. Crime fiction storylines repeatedly connect illegal acts with delusion, based upon strange relationships between perpetrators and their mothers. These plotlines often leave the culpability of the crimes in question and allow for deeper examination of how society views guilt. It is apparent in Woodrow Wilson’s Necktie, by Highsmith, that Clive’s mental troubles are exacerbated by the actions of his mother. The first of these actions is revealed in the description given of the woman. Clive’s mother had been left by†¦show more content†¦Her inability to parent effectively leads to Clive dropping out of school and eventually committing murder. A second scene that corroborates the theory of negligence on the part of Clive’s mother is at the end of the story where Clive is attempting to confess his crimes. Clive’s mother reveals that around the time of her husband’s departure, that her son started asking questions regarding his identity. It is at this point that his mother should have found Clive professional help. Although it is not altogether abnormal for a young child to question their place in the world, it is strange to phrase these questions as inquiries upon one’s status as a person. These questions mark some of the first signs that his father’s leaving had caused Clive to develop mental instability. Had his mother gotten Clive the help he needed, it is quite possible that he would not have developed the form of dissociative disorder that eventually inclined him to commit murder. Instead, his mother allows Clive to do poorly in school and to have free reign. It can be assumed that Clive’s mother only meant to reconcile her failures as a wife and a mother by allowing her son to do as he pleased, but her inattention actually served to doom her son. This case suggests that Clive’s relationship to his mother either caused or strengthened delusions he harbored about what being a person means,

Promoting Communal Harmony Free Essays

Promoting Communal Harmony Promoting Communal Harmony In our country people belonging to various religions live in harmony, but there are occasions when the communal fabric gets disturbed, often on trivial issues. It is the responsibility of all sections of society to ensure peace and brotherhood so that all round development of the country takes places rapidly. The police have a great role to play in promotion of communal harmony and national integration. We will write a custom essay sample on Promoting Communal Harmony or any similar topic only for you Order Now They come in contact with the general public in the process of performing their duties far more frequently then most other bodies of civil servants of the Government. In such a situation, interaction with vision, understanding, tact, compassion and humour by the police will not only raise the public esteem of the police but will also lead to a healthy police-public relationship, and secure the desired measures of public involvement and cooperation in promotion of communal harmony. Keeping this in mind, the National Foundation for Communal Harmony (NFCH) has been organizing seminars with the aim of effective sensitization of the police officers so that they become the torchbearers of communal harmony and national integration in their day to day functioning. The first such seminar was held at Haryana Police Academy, Madhuban, in August 2007 and the second one in Mumbai in October 2007. The Foundation, which is working silently for promotion of communal harmony, has also supplied reading materials on the role of police in promotion of communal harmony and national integration, constitutional and statutory provisions relating to communal harmony. These seminars have been quite successful in spreading the message of communal harmony and national integration amongst the police officers. The Foundation is an autonomous organization registered as a society under the Societies Registration Act, 1860. It functions under the aegis of the Ministry of Home Affairs and the Union Home Minister is the Chairman of the Governing Council. The principal objectives of the Foundation is to foster communal harmony, fraternity and national integration in general, and facilitate physical and psychological rehabilitation of the child victims of caste, communal, ethnic or terrorist violence, in particular. The NFCH undertakes and assists state governments, local administration, non-governmental organizations, universities, colleges and schools, social activists, scholars, researchers and students in undertaking activities and programmes aimed at promoting harmony at local, state and national levels. Though there have been some incidents of communal violence in certain States, there has been no major communal riot in any part of the country in 2007. Proactive role of the Central and State Governments prevented escalation of communal violence at Gorakhpur in Uttar Pradesh and Indore in Madhya Pradesh last year. All states are advised to keep a close watch on the situation with communal overtones and take early steps to prevent any flare up. Over the last five years the incidents of communal violence have gradually come down. The decline is attributed to the Centre closely monitoring the situation and keeping a strict vigil on the activities of individuals and organizations to ensure that the situation remains under control. The activities of all organizations having a bearing on maintenance of communal harmony in the country are under constant watch of the law enforcing agencies. The Communal Violence (Prevention, Control and Rehabilitation of Victims) Bill 2005 has been introduced in the Rajya Sabha. The Bill has been referred to the Department Related Standing Committee of Home Affairs. The report of the Standing Committee, on the basis of suggestions made by several individuals and organizations with regard to the Bill, has been received. The report and various suggestions received are being examined in the Ministry in consultation with the Ministry of Law and Justice and others for further necessary action. The Good Samaritan Playing the role of a Good Samaritan, the NFCH provides financial assistance to children who are orphaned or become destitute in caste, communal, ethic and terrorists violence for their care and education. Assistance is provided at the rate of Rs. 9,600 per annum per child in ‘A’ and ‘B’ class cities and Rs. 9,000 per annum per child at other places without any restriction on the number of children in a family. Additional assistance at the rate of Rs. 1,800 per annum per child is extended for undergoing vocational training. Children in the age group of 0-18 years (extended to 21 years in appropriate cases) whose families are below poverty line (Rs. 31,600 in urban areas and Rs. 22,400 in rural areas per family per annum) are eligible under the assistance provided they pursue their study after the age of five. Assistance is sanctioned for 12 months at a time coinciding with the academic session of the child and is renewed on year-to-year basis. The Foundation aims at providing assistance to every single eligible child victim of violence so that such children, after receiving proper education become responsible and productive citizens. The Foundation has stepped up its liaison with State Governments for ensuring assistance to every eligible child, both in the categories of fresh cases and renewal cases. The NFCH has to necessarily depend on States and particularly District administrations for identification of orphaned or destitute children and for submission of their applications along with necessary documents. Every year awards are given by the Foundation to individual and an institution for their outstanding contribution to the cause of communal harmony and national integration. Instituted in 1997, the award has acquired an aura of its own. The Foundation is striving for greater publicity for the awards so as to ensure that cases of as many deserving cases as possible are placed before the jury for selection. Aimed at creating awareness about communal harmony and national integration, the Foundation extends assistance to state administrations and non-governmental organizations for holding debates, seminars, workshop, painting, poster, slogan or essay writing competition, musical and cultural programmes, kavi sammelans and mushairas. The Foundation is striving to encourage and support as many organizations as possible to take up, on a significant scale activities related to promotion of communal harmony and national integration. The Foundation extends financial assistance to state/union territory administrations for organizing inter-community ‘milans’ (get together) on important festivals like Eid, Deepawali and Christmas subject to certain monetary ceiling. ‘Sadbhavana clubs’ have been established in educational institutions to sensitize students and motivate them to work for promoting communal harmony and national integration. The clubs aim at inculcating social values like fraternity, love and peace among the young generation. They strengthen bonds of unity and affinity and promote belief in the principles of non-violence in the society. The Foundation associates itself with important inter-community festivals like â€Å"Phool-Walon-Ki-Sair† in Delhi, and â€Å"Nauchandi† festival in Meerut and â€Å"Deva Mela† in Barabanki, both in Uttar Pradesh, to promote better understanding among various communities. Communal Harmony Campaign Since its inception in 1992, the Foundation has been taking active part in communal harmony campaign and has extended financial assistance of over Rs. 6 crore for rehabilitation of 8,849 children up to December 31, 2006. It also assists non-governmental organizations under the project â€Å"Cooperation† and grants fellowships for undertaking research in field situation in the communally sensitive districts. The Union Home Ministry on its part gives â €Å"Kabir Puraskar† national award to those promoting communal harmony by showing physical and moral courage while saving the lives and property of members of another community during communal riots, caste conflicts or ethnic clashes. While â€Å"Sankalp Divas† is observed on October 31 every year, â€Å"Qaumi Ekta Week† is observed from November 19 to 25. The Home Ministry also encourages voluntary organizations to undertake activities for the cause of national integration and communal harmony through cultural shows, essay and painting competitions, inter-regional camps and exhibitions. It is the cumulative result of all these efforts that a sense of communal harmony prevails in the country by and large as is reflected in the Home Ministry statistics How to cite Promoting Communal Harmony, Essay examples

Promoting Communal Harmony Free Essays

Promoting Communal Harmony Promoting Communal Harmony In our country people belonging to various religions live in harmony, but there are occasions when the communal fabric gets disturbed, often on trivial issues. It is the responsibility of all sections of society to ensure peace and brotherhood so that all round development of the country takes places rapidly. The police have a great role to play in promotion of communal harmony and national integration. We will write a custom essay sample on Promoting Communal Harmony or any similar topic only for you Order Now They come in contact with the general public in the process of performing their duties far more frequently then most other bodies of civil servants of the Government. In such a situation, interaction with vision, understanding, tact, compassion and humour by the police will not only raise the public esteem of the police but will also lead to a healthy police-public relationship, and secure the desired measures of public involvement and cooperation in promotion of communal harmony. Keeping this in mind, the National Foundation for Communal Harmony (NFCH) has been organizing seminars with the aim of effective sensitization of the police officers so that they become the torchbearers of communal harmony and national integration in their day to day functioning. The first such seminar was held at Haryana Police Academy, Madhuban, in August 2007 and the second one in Mumbai in October 2007. The Foundation, which is working silently for promotion of communal harmony, has also supplied reading materials on the role of police in promotion of communal harmony and national integration, constitutional and statutory provisions relating to communal harmony. These seminars have been quite successful in spreading the message of communal harmony and national integration amongst the police officers. The Foundation is an autonomous organization registered as a society under the Societies Registration Act, 1860. It functions under the aegis of the Ministry of Home Affairs and the Union Home Minister is the Chairman of the Governing Council. The principal objectives of the Foundation is to foster communal harmony, fraternity and national integration in general, and facilitate physical and psychological rehabilitation of the child victims of caste, communal, ethnic or terrorist violence, in particular. The NFCH undertakes and assists state governments, local administration, non-governmental organizations, universities, colleges and schools, social activists, scholars, researchers and students in undertaking activities and programmes aimed at promoting harmony at local, state and national levels. Though there have been some incidents of communal violence in certain States, there has been no major communal riot in any part of the country in 2007. Proactive role of the Central and State Governments prevented escalation of communal violence at Gorakhpur in Uttar Pradesh and Indore in Madhya Pradesh last year. All states are advised to keep a close watch on the situation with communal overtones and take early steps to prevent any flare up. Over the last five years the incidents of communal violence have gradually come down. The decline is attributed to the Centre closely monitoring the situation and keeping a strict vigil on the activities of individuals and organizations to ensure that the situation remains under control. The activities of all organizations having a bearing on maintenance of communal harmony in the country are under constant watch of the law enforcing agencies. The Communal Violence (Prevention, Control and Rehabilitation of Victims) Bill 2005 has been introduced in the Rajya Sabha. The Bill has been referred to the Department Related Standing Committee of Home Affairs. The report of the Standing Committee, on the basis of suggestions made by several individuals and organizations with regard to the Bill, has been received. The report and various suggestions received are being examined in the Ministry in consultation with the Ministry of Law and Justice and others for further necessary action. The Good Samaritan Playing the role of a Good Samaritan, the NFCH provides financial assistance to children who are orphaned or become destitute in caste, communal, ethic and terrorists violence for their care and education. Assistance is provided at the rate of Rs. 9,600 per annum per child in ‘A’ and ‘B’ class cities and Rs. 9,000 per annum per child at other places without any restriction on the number of children in a family. Additional assistance at the rate of Rs. 1,800 per annum per child is extended for undergoing vocational training. Children in the age group of 0-18 years (extended to 21 years in appropriate cases) whose families are below poverty line (Rs. 31,600 in urban areas and Rs. 22,400 in rural areas per family per annum) are eligible under the assistance provided they pursue their study after the age of five. Assistance is sanctioned for 12 months at a time coinciding with the academic session of the child and is renewed on year-to-year basis. The Foundation aims at providing assistance to every single eligible child victim of violence so that such children, after receiving proper education become responsible and productive citizens. The Foundation has stepped up its liaison with State Governments for ensuring assistance to every eligible child, both in the categories of fresh cases and renewal cases. The NFCH has to necessarily depend on States and particularly District administrations for identification of orphaned or destitute children and for submission of their applications along with necessary documents. Every year awards are given by the Foundation to individual and an institution for their outstanding contribution to the cause of communal harmony and national integration. Instituted in 1997, the award has acquired an aura of its own. The Foundation is striving for greater publicity for the awards so as to ensure that cases of as many deserving cases as possible are placed before the jury for selection. Aimed at creating awareness about communal harmony and national integration, the Foundation extends assistance to state administrations and non-governmental organizations for holding debates, seminars, workshop, painting, poster, slogan or essay writing competition, musical and cultural programmes, kavi sammelans and mushairas. The Foundation is striving to encourage and support as many organizations as possible to take up, on a significant scale activities related to promotion of communal harmony and national integration. The Foundation extends financial assistance to state/union territory administrations for organizing inter-community ‘milans’ (get together) on important festivals like Eid, Deepawali and Christmas subject to certain monetary ceiling. ‘Sadbhavana clubs’ have been established in educational institutions to sensitize students and motivate them to work for promoting communal harmony and national integration. The clubs aim at inculcating social values like fraternity, love and peace among the young generation. They strengthen bonds of unity and affinity and promote belief in the principles of non-violence in the society. The Foundation associates itself with important inter-community festivals like â€Å"Phool-Walon-Ki-Sair† in Delhi, and â€Å"Nauchandi† festival in Meerut and â€Å"Deva Mela† in Barabanki, both in Uttar Pradesh, to promote better understanding among various communities. Communal Harmony Campaign Since its inception in 1992, the Foundation has been taking active part in communal harmony campaign and has extended financial assistance of over Rs. 6 crore for rehabilitation of 8,849 children up to December 31, 2006. It also assists non-governmental organizations under the project â€Å"Cooperation† and grants fellowships for undertaking research in field situation in the communally sensitive districts. The Union Home Ministry on its part gives â €Å"Kabir Puraskar† national award to those promoting communal harmony by showing physical and moral courage while saving the lives and property of members of another community during communal riots, caste conflicts or ethnic clashes. While â€Å"Sankalp Divas† is observed on October 31 every year, â€Å"Qaumi Ekta Week† is observed from November 19 to 25. The Home Ministry also encourages voluntary organizations to undertake activities for the cause of national integration and communal harmony through cultural shows, essay and painting competitions, inter-regional camps and exhibitions. It is the cumulative result of all these efforts that a sense of communal harmony prevails in the country by and large as is reflected in the Home Ministry statistics How to cite Promoting Communal Harmony, Essay examples

Japanese aesthetics, wabi

Japanese aesthetics, wabi-sabi Essay In the Western world, aesthetics is considered the branch of philosophy that is concerned with concepts of value and beauty as they relate to the arts. Philosophers from Plato until the present time have had rigid ideas about what artists should create and what people should like, but in todays world, aestheticians represent a variety of approaches to the philosophy of art. Aesthetics, in the broadest sense, may be thought of as a worldview, a view that may be markedly different in other cultures. Objects from other cultures that are categorized as art works from the Western perspective may or may not hold the same meaning in their culture of origin. Precisely because of possible differences in worldviews and aesthetic stances of non-Western cultures, it is important to set aside Western aesthetics as criteria when making judgments about non-Western art. For example, many non-Western cultures recognize no distinction between fine art and craft, may not even have a word for art, and may not separate art from everyday life. Japanese Aesthetics: To understand the art and aesthetics of Japan, it is necessary to investigate a Japanese worldview, ideas about the nature of art, and influences brought about through contact with other cultures. The aesthetics of Japan developed in a unique fashion, partly because of its geographic location, a string of islands about 100 miles from Korea and 500 miles from China. Its isolation by the sea helped protect Japan from foreign invasion and allowed its rulers to control contact with other nations. During long periods of self-imposed isolation, art forms and aesthetic ideas developed that were specifically Japanese. Over the centuries, when interactions with foreign cultures occurred, they influenced the traditional arts and aesthetics of Japan. For the purposes of this discussion, the focus will be on what remained essentially Japanese. Traditional Japanese art and aesthetics were most affected by the Chinese and Buddhism, but influences from the West are also evident. For example, the Japanese made no distinction between fine arts and crafts before the introduction of such ideas by Europeans in the 1870s. The Japanese word that best approximates the meaning of art is katachi. Katachi translates to mean form and design, implying that art is synonymous with living, functional purpose, and spiritual simplicity. The primary aesthetic concept at the heart of traditional Japanese culture is the value of harmony in all things. The Japanese worldview is nature-based and concerned with the beauty of studied simplicity and harmony with nature. These ideas are still expressed in every aspect of daily life, despite the many changes brought about by the westernization of Japanese culture. This Japanese aesthetic of the beauty of simplicity and harmony is called wabi-sabi (wah-bee sah-bee). Wabi-Sabi: Since wabi-sabi represents a comprehensive Japanese worldview or aesthetic system, it is difficult to explain precisely in western terms. According to Leonard Koren, wabi-sabi is the most conspicuous and characteristic feature of what we think of as traditional Japanese beauty and it occupies roughly the same position in the Japanese pantheon of aesthetic values as do the Greek ideals of beauty and perfection in the West. Wabi-sabi is a beauty of things imperfect, impermanent, and incomplete. It is the beauty of things modest and humble. It is the beauty of things unconventional. The concepts of wabi-sabi correlate with the concepts of Zen Buddhism, as the first Japanese involved with wabi-sabi were tea masters, priests, and monks who practiced Zen. Zen Buddhism originated in India, traveled to China in the sixth century, and was first introduced in Japan around the 12th century. Zen emphasizes direct, intuitive insight into transcendental truth beyond all intellectual conception. At the core of wabi-sabi is the importance of transcending ways of looking and thinking about things/existence. All things are impermanent All things are imperfect All things are incomplete Comparative of Freshwater and Saltwater Fish EssayRikyu became the tea master for the warlord Hideyoshi Toyotomi, a difficult and powerful man. Hideyoshi heard of the wonders of Rikyus garden of morning glories and expressed a desire to see the flowers. Consequently, Rikyu invited the warlord to tea. When Hideyoshi arrived and walked down the path to the teahouse, not a flower was in sight. Upon entering the teahouse, Hideyoshi saw a single, beautiful morning glory displayed on the alcove. Rikyu had cut down all the other morning glories so that full attention could be focused on one single blossom. The power of Japanese warlords in evident in another story about Rikyu. In 1591, Hideyoshi demanded that Rikyu hand over his daughter to be a concubine to the warlord, but Rikyu refused. In retaliation, Hideyoshi ordered Rikyus ritual suicide. Rikyu held a last tea ceremony at the age of 70 and committed seppuku (ritual suicide) when the ceremony was completed. Much of the prescribed behavior used in contemporary tea ceremonies was introduced by Rikyu. Some of his contributions include a teahouse that can accommodate five people, a separate small room where tea utensils are washed, and two entrances, one for the host and one for the guests. The entrance for guests had a doorway low enough to require the guests to bend down to enter, humbling themselves in preparation for the tea ceremony. In the traditional chanoyu, every part of the ceremony is carefully orchestrated. There are rituals for entering and leaving the room, making and serving the tea, and appreciating the choices of flower, scroll, and tea vessel appropriate to the season. The simplicity and austerity of the tearoom (and of Japanese homes) allows an exceptional focus and appreciation of a single flower or scroll carefully chosen to represent the season. Aesthetic objects are not left on permanent display in Japanese homes, but are brought out for focused viewing and appreciation for specific purposes or seasons. As the season or purpose for display changes, the objects are stored and replaced by others more appropriate. Though Japanese rooms sometimes may appear too bare or simple for Western tastes, a Japanese visiting an a typical American home may feel surrounded and overwhelmed by visual clutter.

Ethical Behavior Essays - Interpersonal Relationships, Rodham Family

Ethical Behavior Is it fair to measure a politician's public worth by his/her sexual behavior? This a question which has been brought before me and requires an answer, or a position on which I stand, fair or unfair? Well, I think it is fair. After a two-year scandal involving President Bill Clinton and his sexual escapades with different women besides his wife, I can't help but see a direct comparison in this question. Using President Clinton works as an excellent example as to why I take the position I do. For obvious reasons a politician's public worth should not only be measured by his/her sexual behavior, but this should be an important consideration. Every time a new president is elected they are sworn in, they raise their right hand and swear to approximately 272 million people to uphold certain duties as president. Each time a president neglects to uphold one of these duties or if he/she is found to be committing a crime, a process is followed to decide whether or not the president should be impeached. If the act is found to be minor or not an impeachable offense, business continues as usual, but the dignity or public worth of this individual has to be questioned by the public, because as the employers of these po liticians it is our duty. Now even though it might not seem relevant to use the president, or any politician being sworn in as a valid example, in comparison to marriage vows, I think it is valuable. Along with marriage comes a word called fidelity, this is usually touched upon at the ceremony or even before, this means to be faithful and loyal. When a person such as President Bill Clinton, or any politician professes his/her love and fidelity to his/her life partner, which is only one person, then without any regret, completely disregards those promises. How can a politician like this make a promise or swear to uphold certain duties to approximately 272 million strangers and be trusted? In my opinion that is the exact definition of public worth. ? Whatever goes on between consenting adults in private is nobody's business but their own, and that holds for sex as for anything else. Why should anybody even care whether Mary has fifteen lovers or none, whether Jack prefers sex with Bill to sex with Jane, or whether married couples like to ?swing' with other married couples. Just because you personally disapprove of such things doesn't make them wrong. We all have the right to live our lives as we see fit as long as we don't interfere with the rights of others to live their lives as they see fit. Promiscuous people, homosexuals, and swingers don't tell you how to live your life. Don't tell them how to live theirs.?(Olen & Barry pg.82) In essence I completely agree with this statement, but for a politician whose personal life is completely in the eye of the public especially when there is a scandal involving his/her sexual endeavors, this becomes a measurement of their public worth. These politicians are well aware of how their li ves will be affected in the world of politics and this is something they must keep in mind when entering a situation that might compromise their worth to the public which elected them. I feel strong on my position and think if the economy wasn't doing as well as it is the Bill Clinton scandal would have been worse for him. I'm not a political buff or analyst by any means but before the Bill Clinton sex scandal my opinion of his public worth and his principals were much greater than after the scandal. That might not be completely fair but it is my opinion.

Critical reflection on waste management class project The WritePass Journal

Critical reflection on waste management class project Executive summary Critical reflection on waste management class project ), and the other is from the Higher Education Funding Council for England’s (HEFCE) requirements to reduce carbon emissions, which are derived from waste (HEFCE, 2010).   These two factors have meant that universities across the United Kingdom have had to seek to reduce the amount of waste that they dispose of to landfill sites. This project has been undertaken to seek to investigate the ways through which bio-waste, which is derived from food sources may be reduced.   To this end, my mission is to introduce a waste management system for food disposal, with the aim of lowering the Universitys carbon emissions. This essay focuses on the cost of composting in relation to landfill sites.   These shall be examined from three different perspectives, which are derived from environmental, social and economic considerations.   Each of these shall be discussed and examined to seek to critically evaluate the options, which may be available to seek to redress the aforementioned issues. 1.Introduction This project seeks to ascertain which options are most suitable to seek to reduce food waste, which is produced from a university site being sent to landfill. There are three main factors, which need to be considered in order to ensure that, this viable.   The first of these are the economic considerations, the second are the environmental benefits, which may be derived from this, and the third are the social advantages to disposing of food waste.   Each of these options shall be discussed and critically evaluated in turn.   However, before this analysis is undertaken, a brief background to the reasons why this is so important shall be presented. Food waste is an intrinsic part of the economy. It is, in effect, a result of economic activity produced by businesses, government and homes. The management of food waste has economic implications (DEFRA, 2012). A green economy is underpinned by maximal economic value and growth coupled with sustainable management of all natural assets (DEFRA, 2011). The Government’s ‘Review of Waste Policy 2011’ aimed to deliver a ‘zero waste economy’. Over the last decade, significant advances were made to reduce the quantity of food-waste transport to landfill sites and increase the rate of more environmentally friendly methods (DEFRA, 2012). Reducing bio-waste is an important target of the UK government. The ‘Waste Strategy 2007’ for England identifies food waste as a key aim, thereby reducing landfills for local authorities. The ‘Waste Emissions Trading Act’, ‘Landfill Allowance Schemes’ and the ‘EC Landfill Directive’ include key objectives that encourage local authorities to utilise environmentally friendly means of processing food waste or face financial penalties (WRAP, 2009). In line with each of these targets in April 2010, HEFCE announced that it expected all universities to have a carbon management plan in place by December 2010.   This was to include how universities would seek to reduce their carbon emissions from all sources (including Scope 3 emissions included all sources of waste, which may arise from universities).   Therefore, since this time many UK universities have sought to find ways through which they may reduce the waste, which they send to landfill sites (HEFCE, 2010). In line with each of the requirements which have been highlighted above, my mission is to introduce a waste management system for food disposal.   Therefore, the aim of this project is to seek to lower the Universitys carbon emissions, which may arse through the disposal of food waste to landfill sites (see the poster and learning log). The objectives of my project are to: Create an operation that allows us to process food waste into compost whilst maintaining green principles Increase the involvement of staff and students, creating an awareness of the importance of implementing a food waste system Implement a well maintained operation that manages food waste sustainably This essay will focus on the cost of composting in relation to landfill sites, which can be placed into three categories: environmental, social and economic. 2. Environmental costs Food waste provides a feeding ground for rodents and insects, harbouring diseases and parasites that are harmful to humans (Sharp, 2007). Food waste may contaminate surface water, soil, air and ecosystems (Rushton, 2003). Most notably, landfill, the most frequent method of disposal, produces significant GHGs (Bogner et al. 2008). The food degrades over a period of years, emitting methane, a CHG that is 21 times more powerful than carbon dioxide (Shin et al. 2005).   Therefore, from this we can start to ascertain that it is possible to reduce the amount of food waste that is sent to landfill sites as this waste is biodegradable. Twenty million tonnes of CO2e emissions are generated from food waste every year.   This equates to around 3% of the UK’s CHG emissions and 6% of its global water footprint (DEFRA, 2011b). Some food waste is not biodegradable such as teabags, bones and banana skins. However, it remains an essential principle to prevent this waste from being sent to landfill sites unnecessarily.   Food waste should be treated in the most sustainable way, minimising GHG emissions and other environmental harm (DEFRA, 2011b). Article 4 of ‘EU Waste Framework Directive’ outlines the five steps for dealing with waste, referred to as the ‘waste hierarchy’. Prevention, the best impact on the environment, is at the top of the hierarchy, then, in descending order, preparing for re-use, recycling, recovery and landfill (Directive 2008/98/EC) (see Figure 2.1). Figure 2.1: Waste hierarchy (based on the EU Directive 2008/98/EC) Segregated waste is the waste that has been removed from the normal waste stream for recycling, composting, anaerobic digestion or landfill. This waste includes both biodegradable and non-biodegradable waste (DEFRA, 2011b). Residual waste refers to the waste left following sorting or waste emanating from purely unsorted waste (such as black bag waste) (DEFRA, 2011b). There are a number of advantages to collecting food waste separately from the refuse stream (WRAP, 2009b): Improving recycling efficiency Reducing waste disposal costs Reducing the environmental harm linked with landfill Reducing CHGs However, despite each of these advantages implementing a food waste system within a university is a complex task.   One must consider a number of drivers for example, how will students and staff react to the introduction of a new waste management system under the guise that it is environmentally beneficial, how often are waste collections required from different areas and how will this be managed to ensure that odours or other factors which may cause different forms of environmental harm do not arise from these operations.   Of course, this does not mean that this is impossible, but a number of issues need to be considered, for example, does the cost of recycling this food waste out weigh the environmental benefits, which may be gained from diverting this from landfill.   One must consider that there are a number of options, which could cause more harm to the environment and be less cost efficient.   For example, if on site composting is to be used, how will this be managed, who will pay for the facilities required, where will the residual waste from the food disposed of be managed.   Or if one was to pay refuse collector to dispose of this waste, would the number of the collections by vehicles increase the overall environmental effects of composting this food waste or not? Therefore, implementing a food waste system, which is environmentally beneficial, is complex.   However, if this is undertaken properly a number of environmental advantages may be realised.   Each of the aforementioned factors need to be carefully considered and a number of calculations need to be performed to seek to ensure that emissions to air and water or land contamination do not arise through the implementation of a composting system.   Therefore, the university needs to consider each of these factors before they decide whether this is an environmentally friendly way, through which waste, which arises from food, may be managed rather than sending it to landfill sites.   In conjunction, with each of these considerations there are also a number of economic factors which need to be consider, these shall now be discussed and critically evaluated in more detail. 3. Economic costs Food waste is excessively high in the UK; each year households in the UK waste over 8 million tonnes of food, which equates to a cost of  £12 billion (costing the average household  £480/year). A further 5 million tonnes are lost in the supply chain, costing  £5 billion annually (Chapagain James, 2011). The National Health Service wasted  £26  million on food wastage alone (Ssentif, 2011). In a rare example, Cornwall primary care trust has implemented a sustainable food waste management program coupled with locally sourced food (Tudor et al. 2008). By adopting prevention, the UK would save combined manufacturing and distribution costs of  £1588/tonne of waste (Lee Willis, 2010) to its food supply chain. Based on that figure alone, it makes economic sense to avoid food wastage both for the private and public sectors.   However, there are a number of factors, which need to be considered before the university decides whether they will be changing the ways in which they dispose of their food waste.  Ã‚   The first of these is related to the potential means through which this new system will be implemented.   Here there are two options to be considered, the first is siting a composting facility on site.   The second of these is to pay a waste disposal contractor to dispose of the waste at their composting plant.   The economic considerations, which need to be considered in regards to both of these options, are how much do they cost?   For example, does the university dispose of enough food waste to justify the initial costs of setting up a composting plant on their site?   Alternatively, is the amount of food waste that they generate a smaller amount, which could be cost effectively, collected by a waste contractor?   Once these questions have been answered, the considerations for each of these two options start to differ considerably. In regards to the first of these options, one must consider whether it is economically viable to set up a composting facility on site, for example what are the potential savings that could be generated from not paying landfill tax and how soon will these be realised?   How much would it cost to set up a new waste management system in the universities halls and food outlets and around the campus?   How much will the plant cost to set up, manage and operate?   Do the costs of these enable a quick pay back, if for example this was done in conjunction with a biomass plant where waste could be used to generate electricity?   What would be the costs of siting this on the campus and how efficient would the plant need to be to achieve optimal savings.   Would the advantages of the cost savings outweigh the disadvantages?   Could this be achieved in other ways, such as working with suppliers to seek to reduce the amount of waste, which is generated? Each of these needs to be caref ully analysed before this option is chosen by the university. Further to this, if a waste contractor were going to be employed by the university to take the waste away, a number of other factors would need to be considered.   These are would the costs of sending this waste to a composting facility be cheaper than sending it to a landfill site.   Most waste contractors work on a pay per weight basis and if most of the food waste is wet, this is heavy.   Therefore, it may cost more per tonne of waste to send this to landfill than it would to a composting facility.   Furthermore, other saving also need to be considered, for example would the university save more money if these were sent to any energy from waste plant?   How many collections would be required per week to seek to ensure that the waste was appropriately managed?   What would the costs of extra collections be when the university hosts functions such as, conferences or graduation week?   Each of these factors needs to be carefully considered.   However, some have said t hat the costs linked with the implementation of food waste collection are negated by savings generated in the reduction of waste collection (ACR, 2009).   This may not be true of all university sites as the cost efficiencies also depend on the size, location or layout of a campus, the number of food outlets or student halls on the campus and the number of students and anticipated volumes of waste that may be derived from foodstuffs.   Therefore, one must carefully not only consider the environmental benefits, which are complex, but they must also seek to ensure that any new waste management system is economically sustainable in the longer term.   The final factor, which needs to be considered by the university in regards to implementing a new waste management system to dispose of food waste, is the socially based. 4. Social costs Food waste prevention is an area of waste prevention where there is little public resistance, with 90% of people being unopposed to the idea of reducing their food waste (WRAP, 2008).   However, this does not mean that they are happy or willing to segregate their waste in practice.   Encouraging both staff and students to properly segregate their food waste from other streams is a complex task.   This is because each individual has their own values and beliefs and often though they say they believe in something, it does not mean that they will act in accordance with these.   Therefore, one of the most important considerations that needs to be taken into account before changing over to a composting system is how are we going to get staff and students to segregate their waste?   How will we sell this idea to them?   Will we use economic, environmental or ethical arguments to seek to change their behaviours?   Each of these groups behaviours, values and attitudes need to b e aligned to seek to successfully implement a new waste management system with a university.   Therefore, this is one crucial factor, which needs to be carefully considered before any changes are implemented in practice and this costs money. Further to this, other considerations arise from the publics feelings of the health risks associated with waste management highlight differences in understanding, education and underlying social values (Vrijheid et al. 2002).   This is another challenge, which needs to be carefully considered before the new waste management system is implemented.   Factors such as, the siting of waste receptacles or plant, how the waste is stored ore how often it is collected also need to be considered.   This is because if they are not issues such as, complaints about odours, increased visits from pest e.g. foxes or rats, noise from the collection vehicles or the composting plant, the appearance of waste that has been insufficiently stored or left for too long could all cause serious social problems for the university or result in legal action being taken by the local authorities.   Therefore, each of these factors needs to be carefully considered to seek to ensure that the risks of each of these problems arising are mitigated as much as possible. Conclusion Food waste is an intrinsic part of the economy. It is, in effect, a result of economic activity produced by businesses, government and homes. The management of this waste has economic implication. Reducing bio-waste is an important target of the UK government. The ‘Waste Strategy 2007’ for England identifies food waste as a key aim, thereby reducing landfills for local authorities. The ‘Waste Emissions Trading Act’, ‘Landfill Allowance Schemes’ and the ‘EC Landfill Directive’ include key objectives that encourage local authorities to utilise environmentally friendly means of processing food waste or face financial penalties. Our strategy uses ‘price penetration’ strategy. Our service will be of good quality, but initially would not stand out as superior against competing compost services. However, our initial service charges will be low to undercut any rival competitors, thereby penetrating the marketplace. The evidence highlights the fact that a large percentage of local authorities in the UK are implementing food waste collections. Additionally, educating householders on their responsibility to the environment is critical in changing public attitudes to food waste. Half of all landfill site complaints relate to their odours. There is, additionally, conflicting evidence on the health effects of living within proximity to a landfill site. Evidence suggests that living within proximity it may also negatively impact on house prices. However, the public’s normally positive behaviour, even in those aware of the positive impact, may change should a compost plant be constructed in their neighbourhood. References ACR+ Municipal Waste in Europe Towards a European Recycling Society’. Victoires Editions. 2009. ISBN: 978-2-35113-049-0. Print Bogner J, Pipatti R Hashimoto S (2008). Mitigation of global greenhouse gas emissions from waste: conclusions and strategies from the Intergovernmental Panel on Climate Change (IPCC) Fourth Assessment Report. Working Group III (Mitigation) Waste Manag Res; 26: 11–32 Chapagain A James K (2011). The Water and Carbon Footprint of Household Food and Drink Waste in the UK. Banbury, Oxon: Waste Resources Action Programme. Available at: wrap.org.uk/retail_supply_chain/research_tools/research/report_water_and.html. Available August 2013 DEFRA (2011a). Applying the Waste Hierarchy: evidence summary. London: DEFRA DEFRA (2011b). Government Review of Waste Policy in England 2011. London: DEFRA Department of Environment and Conservation (2004). Composting and related organics processing facilities. Sydney: Department of Environment and Conservation Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives Elliott P, Briggs D, Morris S et al (2001). Risk of adverse outcomes in populations living near landfill sites; BMJ: 363–8 Environment Agency (2013). Composting and potential health effects from bioaerosols: our interim guidance for permit applicants. Available at: environment-agency.gov.uk/static/documents/Research/Composting__bioaerosols.pd. Accessed August 2013 Evans TD; Andersson P, Wievegg, A et al (2010). Surahammar – a case study of the impacts of installing food waste disposers in fifty percent of households. Water Environ. J; 241: 309–319 EN330 Measuring to Manage: How reducing waste can unlock increased profits, Envirowise. Available online at envirowise.gov.uk/page.aspx?o=117540 Accessed August 2013 HEFCE (2010) Carbon Management Plan.   Available from hefce.ac.uk/pubs/year/2010/201002/ Access 08/08/2013. HM Treasury. Budget 2010. Available at officialdocuments. gov.uk/document/hc1011/hc00/0061/0061.pdf. Accessed August 2013 HPA (2011). Impact on Health Emissions from landfill sites. London: HPA Hutchins, D and White, S (2009). Coming round to recycling. British Medical Journal; 338: 746-748 Lee P Willis P (2010). Waste arising in the supply of food and drink to households in the UK. WRAP, Branbury, UK. McCarthy EJ and Perreault WD Jr. Basic Marketing: A Managerial Approach. Irwin, 1990 Noble R, Elphinstone JG, Sansford CE et al (2009) Management of plant health risks associated with processing of plant-based wastes: A review. Bioresource Technology; 10: 3431-3446. NHS. The NHS in England. Available at nhs.uk/NHSEngland/thenhs/about/Pages/overview.aspx. Accessed August 2013 Rà ¶sch C Kaltschmitt M (1999). Energy from biomass do non-technical barriers prevent an increased use? In: Biomass and Bioenergy; 16: 347-356. Rushton L (2003). Health hazards and waste management. British Medical Bulletin; 68: 183–197 Sharp D (2007). On Rats, Refuse, and Recycling. Journal of Urban Health: Bulletin of the New York Academy of Medicine; 84: 637–638 Shin H-C, Park J-W, Kim H-S, et al (2005). Environmental and economic assessment of landfill gas electricity generation in Korea using LEAP model. Energy Policy; 33: 1261–70. Ssentiff (2011). Protected mealtimes failing as nine million hospital meals go uneaten. Available at: ssentif.com/archive/4_oct2011.shtml. Accessed August 2013. Tudor T, Barr S Gilg A (2008). A novel conceptual framework for examining environmental behaviour in large organizations: a case study of the Cornwall National Health Service (NHS) in the United Kingdom. Environment and Behaviour; 40: 426–50. Vrijheid M, Dolk H, Armstrong B et al (2002). Chromosomal congenital anomalies and residence near hazardous waste landfill sites. Lancet; 359: 320–2 WRAP (2008). The food we waste. Available at http://wrap.s3.amazonaws.com/the-food-wewaste.pdf. Accessed August 2013 WRAP (2009a). Food Waste Collection Guidance. Banbury: WRAP WRAP (2009b) Food Waste Collection Guidance. Available at: wrap.org.uk/downloads/food_waste_collection_guidance_-_amended_Mar_2010.451b7293.7749.pdf. Accessed August 2013 WRAP (2013). Information sheet – Courtauld Commitment. Available at wrap.org.uk/content/information-sheet-courtauld-commitment. Accessed August 2013 Yun H, David M and Elliott R (ud). The Valuation of Landfill Disamenities in Birmingham