Wednesday, May 6, 2020

Underage Drinking And The Central Nervous System - 1446 Words

There are so many people who have drank underage. Norah Piehl quotes, â€Å"According to a 1991 University of Michigan study 81% of students had had at least one alcoholic drink in their lives (13 Piehl).† Wow, that is scary. Imagine, 81 percent of students; that is to many people. What is alcohol anyway? Rob Nagel states, â€Å"Alcohol is a depressant that acts as a numbing agent on the central nervous system.† So drinking alcohol can slow down the central nervous system and can impair a person’s judgement. Another interesting fact from Rob is, â€Å"It is estimated that 75% of alcoholics are male and 25% are female.† Since there are statistics about underage drinking, there must be an origin of underage drinking. There are many purposes for underage†¦show more content†¦Ã¢â‚¬Å"Peer pressure, the social acceptability of drinking, and a desire to escape from emotional stress and anxiety can all set the stage for a person s descent into alcohol addiction.† Peer pressure from others can lead to underage drinking by the desire to fit in with the crowd. An interview was done with Margaret Bezick and she told us, â€Å"If a family member is an alcoholic and they are around their kids, it can lead to underage drinking. It lead to my brother drinking underage and becoming an alcoholic.† Similarly, a phrase from Rob Nagel supports this idea. â€Å"Children with a biological parent who is an alcoholic are more likely to become alcoholics that are children who do not have an alcoholic parent.† Being around an alcoholic as a child will show a young child about the effects of alcohol. They would grow up around that person, and think that drinking underage is the right thing b ecause of witnessing it as an innocent infant. Leanne Currie-McGhee has an interesting fact in her book that says, â€Å"According to the CDC, people aged 12 to 20 drink 11 percent of all alcohol consumed in the United States(pg 21 Currie-McGhee)†. There are many causes of underage drinking which have led to some short and long term effects. There are many outcomes of underage drinking. First, is brain damage. According to Rob Nagel, â€Å"If alcohol is consumed faster then the liver can process it, a sufficient amount is carried by the blood to the brain

Tuesday, May 5, 2020

Income Tax Assessment Respective Business Resources

Question: Describe about the Income Tax Assessment for Respective Business Resources. Answer: Issue Based on the given facts, the given case aims to opine on the level of assessable income and their respective sources for Rogan Advertisement, its founder, Stephanie and her husband Ronald. Rule Tax Residency - Individuals When the underlying taxpayer is deriving income from foreign sources, in order to properly account for the same, it is essential to determine the tax residency status of the given taxpayer. This is in accordance with Section 6-5(2) which advocates that foreign income be held assessable for Australian tax residents[1]. On the other hand, Section 6-5(3) advocates that only domestic income (i.e. derived from Australia) would be held assessable for foreign tax residents[2]. The relevant tax residency tests are highlighted in the relevant tax ruling named TR 98/17 which elaborates on four different tests and also details the underlying circumstances under which each of these would be applicable[3]. The various associated conditions linked with each of these tests are outlined below. Domicile Test The applicability of the given test is limited to only the Australian residents as one of the conditions that is requisite for this particular tests is that the taxpayer should have an Australian domicile at the time of assessment[4]. Besides, there is additional requirement on the part of the taxpayer that the permanent abode of the same should not be located outside Australia. In the application of this test in reality, there are issues faced with regards to objectively determining the permanent residence location. In this regard, IT 2650 ruling is of immense helps as it highlights the various relevant factors to be considered to determine the location besides discussing the relevant tax cases in this regard. The relevant parameters taken into consideration by the Tax Commissioner to frame an opinion in this regards are mentioned below[5]. Intention on taxpayers part to settle abroad. Amount of time expected to be spent on foreign territory and the actual time spent and the comparison of the two with suitable reasoning for deviation. The frequency of visit of taxpayer to Australia and the level of personal and professional ties maintained. Resides Test This particular test would apply only on foreign residents and requires that the following factors be taken into consideration for reaching a verdict with regards to tax residency[6]. The significance of the intention behind taxpayers Australian visit The extent of relationship in the personal, professional and business sphere that are maintained in Australia by the taxpayer. The nature of social arrangement that have been put in place by the underlying taxpayer during Australian stay. 183 Day Test This test is also strictly relevant only for non- Australian residents and advocates that namely the outlined conditions below need to be satisfied[7]. The taxpayer needs to spend at least 183 days in Australia during the assessment year The taxpayer should have clear intent with regards to making Australia permanent residence in the future. Violation of even one of the above conditions would result in non-granting of Australian tax residency. Superannuation Test This is a test having limited use as it determines tax residency of only those government employees who are stationed abroad and the criterion for residency is participation in one of two mentioned superannuation schemes for this purpose[8]. Tax Residency -Company With regards to tax residency status of the a company, the requisite conditions to be satisfied are enumerated below[9]. The incorporation of the company has been done in Australia only. The business of the company should be based in Australia and either the companys majority shareholders comprise of tax residents of Australia or a significant amount of management control arises from Australia. It is noteworthy that one of the above two conditions is sufficient for Australian tax residency. Source of Income There are two section detailed in ITAA 1997 that lay the foundation of assessable income which are highlighted below Section 6(5) This section includes all proceeds which would be earned in the ordinary concept and includes the following proceeds[10]. Income earned by the taxpayer by indulging in business activities which need to distinguished from hobby using TR 97/11 Income earned by the taxpayer through personal exertion such as employment income salary and other employment related incentives. Income earned by the taxpayer through investments that would typically take place as interest (bank account), dividend (shares) and rent (property). Section 15(15) As per this section, any proceeds that are earned by the taxpayer through involvement in an transaction which is isolated would be assessable as per this section provided the activity has been undertaken driven by primary intention to make profit[11]. Application Tax Residency Status As both Stephanie and Roger are residents of Australia, hence out of the residency tests earlier discussed, the only relevant test is the domicile test and further attention needs to be paid on the determination of location of permanent residence of the taxpayer in accordance with IT 2650. .In accordance with IT 2650, it has been opined that if the foreign stay is for a period of less than two years then, it is considered as being temporary. Additionally, a relevant judgement in this regards is F.C. of T. v. Applegate (1979) 9 ATR 899 case where the judge opined that shift in permanent residence would typically take place when the underlying taxpayer has no intention to return to Australia in the foreseeable time. However, if the taxpayer has intention to return back to Australia for continuing their stay, then such taxpayer would be considered Australian tax residents. For Stephanie and Ronald, there expected tenure in Brazil is for almost 18 months commencing from the beginning of tax year 2015/2016 and ending in October or November 2016. Additionally, based on the information provided, it is apparent that they would return back as they have a house on lease in Australia and also have a business in Australia which cannot flourish without Stephanie. Hence, it may be concluded that both Stephanie and Ronald are Australian tax residents for both tax years. Additionally, Rogan Advertising would also be an Australian tax resident company as the company in all likelihood seems to be Australia incorporated only Besides, the shareholders for the given years are also Australian tax residents and hence company is Australian resident for tax purpose. Assessable Income STEPHANIE Section 6(5) Ordinary Income Proceeds from personal exertion Employment income from the company to the tune of $ 80,000 This salary is credited in bank account in Brazil and thus may seem to be a foreign salary but as the taxpayer is Australian tax resident, hence the payments would be assessable. Also, the lecture income to the tune of $ 24,000 would be classified under this section since she indulges in activities that had commercial value and are linked to her skills as a advertiser. Proceeds from investment The house has been leased and thus lease payment would be classified here. Since there is joint ownership of the house, hence assuming 50% stake for each, Stephanie and Ronald would obtain half of the lease payment each. Proceeds from lease payments= (450/2)*52 = $ 11,700 Also, interest income would be received based on bank accounts in Brazil and Australia. Since both are jointly owned, hence each would be entitled to 50% of the interest income in each tax year. Besides, as per the scheme of arrangement the residual profits of company are paid equally to both Stephanie and Ronald as un-franked dividends. For calculation of assessable income in FY2016, it is assumed that lectures were held during this year only. Further, for both years, any income discussed above not stated is assumed to be zero for convenience. Also, it is assumed that the couple do eventually return to Australia by end of October end, 2016. Assessable income of Stephanie (FY2016) = 80000 + 11700 + 24000 = $ 115,700 Assessable income of Stephanie (FY2017) = 80000 + 17*(450/2) = $ 83,825 RONALD Section 6(5) Ordinary Income Proceeds from personal exertion Employment income from the company to the tune of $ 80,000 This salary is credited in bank account in Brazil and thus may seem to be a foreign salary but as the taxpayer is Australian tax resident, hence the payments would be assessable. Proceeds from investment The house has been leased and thus lease payment would be classified here. Since there is joint ownership of the house, hence assuming 50% stake for each, Stephanie and Ronald would obtain half of the lease payment each. Proceeds from lease payments= (450/2)*52 = $ 11,700 Also, interest income would be received based on bank accounts in Brazil and Australia. Since both are jointly owned, hence each would be entitled to 50% of the interest income in each tax year. Besides, as per the scheme of arrangement the residual profits of company are paid equally to both Stephanie and Ronald as un-franked dividends. Assessable income of Ronald (FY2016) = 80000 + 11700 = $ 91,700 Assessable income of Ronald (FY2017) = 80000 + 17*(450/2) = $ 83,825 Rogan Advertising: The relevant information about revenue and expenses have not been provided and therefore it is not possible to calculate the taxable income. Further for convenience sake, it is assumed that the operating revenue and expenses are equal and hence the companys taxable income is zero for both the years. Conclusion In wake of the missing information, the following information needs to be provided for calculation of assessable income. The date in FY2017 when the couple return back Imperative for tax residency status of FY2017 Interest income from both banks (Brazil and Australia) Calculation of assessable income of individual taxpayers (FY2016 and FY2017). Dates on which Stephanie gave the lectures Proceeds to be appropriately derived in the same year when the lectures were delivered The details about operating revenues and expenses of Rogan Advertisement Determination of taxable income of company and also of dividend income for individual taxpayers (FY2016 and FY2017). References ATO, TR 98/17 (25 November, 1998) https://law.ato.gov.au/atolaw/view.htm?Docid=TXR/TR9817/NAT/ATO/00001 ATO, Taxation Ruling IT 2650 (8 August, 1991) https://law.ato.gov.au/atolaw/view.htm?docid=ITR/IT2650/NAT/ATO/00001 ATO, Companies (27 May, 2013) https://www.ato.gov.au/Business/Starting-your-own-business/In-detail/Getting-started/Residency-requirements-for-companies,-corporate-limited-partnerships-and-trusts/?page=2#Companies ATO, Residency the resides test, https://www.ato.gov.au/Individuals/International-tax-for-individuals/In-detail/Residency/Residency---the-resides-test/ AusTax, Residency Status- Arrival in Australia, https://austaxpbr.com.au/document/PBR_17804 Austlii, Income Tax Assessment Act 1997- Section6-5, https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s6.5.html Austlii, INCOME TAX ASSESSMENT ACT 1997 - SECT 15.15, https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s15.15.html

Thursday, April 16, 2020

Romanesque Architecture vs. Gothic Architecture free essay sample

Whether it was in its distinctive windows, unique exterior and interior designs, or any of the other myriad architectural features, Romanesque and Gothic architecture are identifiable if one can distinguish the two types of styles. It was the age of the development of Romanesque and Gothic Architecture where the battle began to reach greater and higher achievements. During this new development a new task was held that gave a new appreciation for light, during the medieval age many structures were built sheltered and isolated from the world outside.The inside of these buildings would seem dark and on some occasions moldy. With the development of new structures the idea for these new Gothic structures was to make a more pleasant place to be. By allowing higher and grander windows it allowed more light in these usual dark places, it removed many issues with mold and eliminated the use of open doors on raining days. We will write a custom essay sample on Romanesque Architecture vs. Gothic Architecture or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It was a great achievement for the new structures and it was a feature that remained with them throughout time. However many were not so focused on the idea of an open and airy concept.The Romanesque buildings are known for their straight and boxy appearance. In Roman structures the walls were large and thick and had to create smaller windows as to not weaken to walls with large gaps. The Civic Hall in Massa Marittima, Italy has a very popular boxy appearance, and is limited on large or thick windows. By making these windows lean and tall it allowed for light while maintain a strong and sturdy fortress. It was a trait that allowed for simplicity and convenience for both styles of building and was in time considered the norm for both of their establishments.To consider these fortresses and churches as the norm could be understatement for such ginormous master pieces. With gothic structures it is very easy to identify typical features for these unique buildings, everyone can say the vaulted ceilings and large towers, but it’s the small detail that makes it all flow together. Gargoyles have been apart Gothic structures since the beginning being both practical and intimidating. Originally their use was to sprout out water from the roof tops and to flow them to the street below, but for unreligious citizens it was to motivate them in to the safety of church.With a world filled with fear and superstitions it was the perfect way to lure people into the safety with the stone cold glares. (Morris) By allowing such a positive and protective presence in the center it draws your attention away from the demons above; allowing for an excellent way to attractive its citizens to the safety of insideAlthough in stocking fear was a tactful tool, the Romanesque style of detailed and religious art was also effective. Romanesque buildings wanted to tell stories, similar to Gothic structures, with their buildings to let all citizens see the religious stories chiseled in stone.Many of the buildings had carved in stories that were Biblical in subject and included scenes such as the Creation and the Fall of Man (Notre). The tympanum on Vezelay Abbey, Burgundy, France (Vezelay), is a perfect example to fully grasp the detail and message of Romanesque exterior art. It shows the depictions of people lining up to enter heaven all facing Christ who remains in the center. Both themes were inclined in showing stories about the religion, and both succeeded leaving behind hundreds of tales o f a salvation and resurrection that will forever be marked in stone.In Gothic buildings were built with an attachment of ribbed vaults. Ribbed vaults were the most common vaults used in Gothic structures, with high vaulted ceiling it’s one of its most popular traits in their buildings. An example of these remarkable ceilings can be seen in the Bourges Cathedral in Bourges, France; this memorable Cathedral shows the perfect use of ribbed vaults. These vaulted ceilings were constructed for weight to be distributed throughout the structure and toward the ground, however an almost identical trait followed through Romanesque architecture.It was in ingenious ideas that in time lead to giving both themes an extraordinary way to distribute the buildings weight. However vaulted ceilings were not the only tools that helped support these old buildings. In Gothic structures pointed arches had become a very popular and common trait amongst their buildings. With the Gothic’s pointed arch it allowed for more height development since most of the pressure would return to the ground. The reason in Gothic structures it was common to see such height in their towers, because a majority of the weight was resting on the surface.While in Romanesque arches were rounded, mostly commonly known as a semi-circle arch. A very popular place to see these arches is at the Pont du Gard in Roman Gual. The semi-circle arches allowed for many gallons of water to flow to Rome, with the support of these strong arches it has been able to remain standing even through all these year. It is hard to imagine words to describe these structural themes. These architectural beauties have inspired and entertained millions throughout the world.Sending a message of power and wealth to all who look upon it, with so much alike Romanesque and Gothic will remain different from others and themselves. From the ribbed ceilings, unique window differences, majestic features, and innovative structural results. These great themes will live forever not just in physical form but in our imaginations, fully understanding the art like this cannot just be built over and over again. Bibliography page Notre-Dame De Paris. Notre-Dame De Paris. N. p. , n. d.

Friday, March 13, 2020

UN Reform and Global Governance The WritePass Journal

UN Reform and Global Governance Introduction UN Reform and Global Governance Guardian (2011) â€Å"Russia and China veto UN resolution against Syrian regime†, Wednesday, 5 October, Available at: guardian.co.uk/world/2011/oct/05/russia-china-veto-syria-resolution Retrieved: 15.04.2012 Gupta, K. R (2006) Reform of the UN, Vol.1 Atlantic Publishers Dist, Kaldor, M. (1999) New and Old Wars: Organized Violence in a Global Era. Cambridge: Polity Press Karns, M. Mingst, K. (2009) International organizations:   the politics and processes of global governance, Lynne Rienner Publishers Kennedy, P. (2006) The Parliament of Man: The past, Present and Future of the United Nations, London: Penguin Books Luck, E. (2006) The UN Security Council: Practice and Promise, Routledge Malone, D. (2004) The  UN Security Council: from the Cold War to the 21st century   Lynne Rienner Publishers, p. 253 Mearsheimer, J. (1994) â€Å"The False Promise of International Institutions†,   International Security, Vol. 3 (19), pp. 5-49 Moore, J.A.   Pubantz, J. (2008) The New United Nations:   International   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Organization in the Twenty-First Century, Prentice Hall, PTR Nugent, N. (2006) The Government and Politics of the European Union, Duke University Press Pease, K. S. (2003) International Organizations. Perspectives for Governance in the 21st   Ã‚  Ã‚  century.2nd Edition, Prentice Hall Shaw, M. (2005) The New Western Way of War: Risk Transfer war and its Crisis   in Iraq,   Cambridge: Polity Press Smith, R. (2006) The Utility of Force: The Art of War in the Modern World London: Penguin Strange, S. (2002) The Declining Authority of States, in The Global Transformations Reader: an Introduction to the Globalization Debate, 2nd edition, Held and MacGrew (eds) Cambridge: Polity Press, pp.127-134 Wendt, A. (2003) Why a World State is Inevitable, European Journal of International Relations  December  vol. 9  no. 4, pp. 491-542 Wouters, J. Ruys, T. (2005) â€Å"Security Council Reform: a New Veto for a New Century†, ROYAL INSTITUTE FOR INTERNATIONAL RELATIONS (IRRI-KIIB), Brussels, August, Academia Press

Tuesday, February 25, 2020

Your choice Research Paper Example | Topics and Well Written Essays - 1250 words - 1

Your choice - Research Paper Example The benefits that accrue to all the stakeholders of the school when students wear school uniforms provide an excellent basis and rationale as to why all students in all schools should wear school uniforms. According to Craik (37) school uniforms have been known to exist long time ago even prior to the thirteenth century.   For instance, in 1222 Archbishop of Canterbury instructed monks to dress in a conventional monastic form of dress. This was possibly the first standardized case of academic attire. In early 16th century, uniforms were utilized and developed into more explicit as diverse fashion styles became unattractive  to the university. The reasons why school uniforms should be encouraged are various. One of the reasons why school uniforms should be made a requirement in schools is that school uniforms build a homogeneous environment amongst students, reducing peer pressure and cases of bullying.  In a school where students dress uniformly, unwarranted competition between students over fashion and trend is eliminated, paving way to reduction of peer pressure. In 2013, national association of elementary school principals conducted a survey that revealed that 86% of management heads of schools agreed that school uniforms have a positive effect in peer pressure. Instances of bullying and belittling other students were reduced significantly when students wore uniforms as opposed to when they didn’t. Another statistical information also revealed that 64% of the schools head admitted that uniforms reduce bullying and discrimination (Brunsma & Rockquemore, 75). Moreover, the other argument that provides the case for school uniforms is that uniforms provide an opportunity for parents to save (Brunsma, 50). Cost-effectiveness comes in whereby parents are only required to purchase the uniforms as specified. They only purchase the clothes a few times a year, depending on how deep their pockets are. On the

Sunday, February 9, 2020

Intro to Philosophy Karl Marx and Engel's Arguments in the communist Essay

Intro to Philosophy Karl Marx and Engel's Arguments in the communist manifesto - Essay Example As its name depicts the book was all about the political ideology of overthrowing the" bourgeois" and bringing the working classes ("the proletariat) to power. This philosophy later came to be viewed as Communism or Marxism. The book was revolutionary where the "proletariat" that is the working classes were asked to Unite based on the ideology of achieving a classless society. This book has been held to be the basis of many political ideologies which later came to form the crux of the socialist/communist revolutions perpetrated by revolutionists like Vladimir Lenin, Joseph Stalin and other political leaders. The Book is not just a political agenda but a basis for a certain economic condition based on the "benefit of the Community" (hence the term Communism). In this way The Communist Manifesto not only discusses the relationship between the Communists' theory of history and the relationship between proletarians and bourgeoisie,(part 1),but goes on to discuss how the communists can help the working classes(proletarians) in part two.However the book has addressed what it calls the shortcomings of previous similar revolutions and why they failed to achieve what they had set out for (Part 3) and last but not the least the book gives guidance on how the Communists should interact with the other political ideologies or parties to promote their own benefit. The Com... Marx and Engel have pointed out how the Class Struggles and suppression of the Proletariat or the working class has to stop because it has crossed all boundaries. They have spoken of the "March in History" triggered by the breaking down of Class relationships due to this increased suppression and the new age of technology particularly the breakdown of feudalism. The conflict of the classes society is thus the Bulwark of the modern Industrial times which are pregnant with change due to the increased damage done by the selfish philosophy of the exploitative concept of Capitalism which denies these suppressed minorities of their rights and offers them little in terms of fair compensation. For Marx and Engel this manifest unfairness will lead to a unique revolution where the tables will turn in favour of the new rulers which will be the previously suppressed working classes. To extinguish any memory or trace of yesteryear's cruelty the concept of private ownership, the root of all evil w ill be destroyed and then nobody will be able to deem themselves superior based on their status and priority. For Marx and Engel this development is unavoidable and will happen regardless of how much the bourgeoisie tries to avoid it.The labour/working class will rise against the ruling class and this problem of inequality might need (at times a bloody) revolution rather than a mere set of slow reforms as the bourgeoisie will always be making excuses to divest the working classes of their rights and compensation aswell as their dignity.As they note in Part one "Bourgeois and Proletarians," The history of all hitherto existing society is the history of class struggles.

Thursday, January 30, 2020

District Nurse Essay Example for Free

District Nurse Essay Who is a district nurse? A district nurse is a type of nurse that works in the community rather in the hospitals. They help by supporting and caring for the patients in care homes or residential homes. P1. Identify the forms of communication. Working in care is about communication and relationship .It is simply not possible to provide care without developing communication or relationship with the patients. That’s why it is important as a carer to know how to build a relationship with the patients. Communication is about much more than just conversation. There are three forms of communication they are: 1. Contexts. 2. Forms of communication. 3. Alternative forms of communication. M1. Describe the forms of communication. Today we will be looking at one of the forms of communication which is contexts. Some of the examples of contexts communication are: 1. One to one. 2. Groups. 3. Formal and informal. 4. With people using services. 5. Colleagues 6. Managers. One to one One-to-one in communicationis the act of an individual communicating with another. It is also called face to face communication. Groups. Group communication refers to communication between 3 or more individuals. Informal. Informal communication is less defined by strict measures and is characterized by colloquial language.The Antonym of informal is formal where formal communication is associated with the use of official medical/scientific language in documentation and to systematic policies and procedures. Both types of health information communication play important roles in shaping patient behaviour, ensuring patient safety and promoting the delivery of quality health. With people using services. It is good to have a fluent communication with the people using services and show them kindness so more people can come and use your service in a suitable way. Mangers. Every company has a manger and the work of the managers is to manage the company and make sure everything is running as expected. Managers mostly interact with their employers and see how far or how well they car doing the job. Colleagues. Colleagues are the people you work with let it be in a business area or other work places. Having a colleague is a good thing because you might feel more confident in talking to him.her. FORMS OF COMMUNICATION. This topic looks at forms of communication. There are many forms of communication that people around the world use to communicate with others. They are: 1. Verbal communication. 2. Non-verbal communication 3. Written communication. Verbal and non-verbal communication. Verbal communication refers to the way someone communicates by using words to present thoughts, ideas and feelings. Basically verbal communication is the ability to explain and show your ideas clearly through the spoken words. Unlike verbal communication, non-verbal communication refers to the messages people send out to express their thoughts and ideas without talking. There are many ways how non-verbal communications e.g. 1. Body language. 2. Facial expression. 3. Touch or contact. 4. Signs symbols and pictures. Body language. Body language is a type of non-verbal communication where by is the way to communicate by using your body instead of talking. For example the way someone sits or stands which is called posture can send messages. Head movement and hand movement might also indicate that you are sending or passing out a message. Facial expression. Facial expression refers to the way someone communicates by using his or her face. We can often tell how someone is feeling by looking at their face. For example if someone is happy there is a smile on her/his face. if someone is excited his/her eyes become wider. Touch or contact. Communicating through touch is another important nonverbal behavior. There has been a substantial amount of research on the importance of touch in infancy and early childhood. The deprivation of touch and contact impedes development. Touch can be used to communicate affection, familiarity, sympathy and other emotions. Signs, symbols and pictures. There are common signs and gestures that majority of people recognize without being taught. There are different types of signs that people and have a meaning. For example when waving to someone that means you are passing a message using signs. Symbols and pictures of all kind of different objects also communicate messages. Written communication. Written communication has great significance in today’s world. It is an innovative activity of the mind.. Speech came before writing. But writing is more unique and formal than speech. Effective writing involves careful choice of words, their organization in correct order in sentences formation as well as cohesive composition of sentences. Also, writing is more valid and reliable than speech. But while speech is spontaneous, writing causes delay and takes time as feedback is not immediate. Alternative forms of communication. There are many types of alternative forms of communication they are 1. Sign language. 2. Makaton. 3. Braille. 4. Technological aids. 5. Human aids. Sign language. As we said earlier sign language is the use of your body parts like facial expression, position, movement of the hands and arms. Sign language is mostly used by the disable people who have bad hearing problem. Makaton Language programme which uses signs and symbols to teach communication, language and literacy skills to people with communication and learning difficulties. It is designed to provide a means of communication to individuals who cannot communicate efficiently by speaking. Makaton has been effectively used with individuals who have cognitive impairments Braille. Braille is a system of writing for the blind consisting of raised dots that can be interpreted by touch, each dot or group of dots representing a letter, numeral, or punctuation mark Braille was devised in 1821 by Louise Braille, a Frenchman.. Technological aids. Basically a technological aid refers to the electronic aids people around the world use for communication. For examples mobile phones are used to pass messages from one person to another either by making calls or sending text messages. Computer is another technological aid that we use to do research and also for communication. Human aids. Human aids are special skilled people who help people communicate with each other. Examples are: 1. Interpreters. 2. Translators. 3. Signers. Interpreters and translators :.Interpreters are people who translate orally, while a translator interprets written text. Both interpreting and translation presuppose a certain love of language and deep knowledge of more than one tongue. The key skill of a very good translator is the ability to write well, to express him/her clearly in the target language. That is why professional translators almost always work in only one direction, translating only into their native language. Even bilingual individuals rarely can express themselves in a given subject equally well in two languages. And many excellent translators are far from being bilingual they may not be, and need not be, fluent speakers of the source language (the language of the original text being translated). The key skills of the translator are the ability to understand the source language and the culture of the country where the text originated, and, using a good library of dictionaries and reference materials, renders that material into the target language. An interpreter, on the other hand, has to be able to translate in both directions, without the use of any dictionaries, on the spot. .