Environmental impact assessment - Free Essay Example

Sample details Pages: 15 Words: 4419 Downloads: 6 Date added: 2017/06/26 Category Statistics Essay Did you like this example? Background 3.1 Introduction Environmental impact assessment, EIA have evolved rapidly in the past years, spurred by increasing number of regulations and legislations. This chapter provides a theoretical background of EIA process in order to establish the need for the focus of this research which deals with one of its preliminary steps, known as baseline. The chapter starts with an overview of the EIA, moves to its legislative requirement and main procedures then focuses on baseline environment; its establishment, need, placing it into the context of overall EIA process. Don’t waste time! Our writers will create an original "Environmental impact assessment" essay for you Create order This will highlight its roles and relationship with other EIA stages in order to expose its influence on the EIA process. 3.2 EIA Since the introduction of EIA over 3 decades in the United States, various countries have also included the EIA process in the planning development. EIA till date is generally recognised as key aspect of most large scales planning proposals. Numerous studies on EIA in UK and other parts of the world have also been develop and various authors have attempted to define this process; for several authors (Carroll and Turpin, 2009; DETR, 2000; FoE 2005; Glasson et al., 2005; Jay and Handley, 2001; Weston, 2000; Weston, 2004; Wood, 2007). EIA is a procedure established to inform authorising bodies, planners and affected public about a proposed project and their likely effects. Likewise, Lawrence (2003) gave a broad definition of EIA process which he described as a systematic process of: Determining and managing (identifying, describing, measuring, predicting, interpreting integrating communicating, involving and controlling) the Potential or real impacts (direct and indirect, individual and cumulative, likelihood of occurrence) of Proposed (or existing) human actions (projects, plans, programmes, legislation activities and their alternatives on the Environment (physical, chemical, biological, ecological, human health, cultural, social, economic, built and interrelations). The definition of the environment outlined here is broad, comprising of various aspects of possible environmental components. This serves to highlight a wide environmental consideration by the EIA process. In simple word, EIA is the identification, assessment and management of the environmental effects/impacts that may arise from implementation of a proposed project which may significantly affect the natural man made environment. The benefits of EIA have been acknowledged and accepted by various researchers and also worldwide as an important environment decision making tool (IEMA, 2002; Wood, 2003) instituted for identifying and managing the significant impacts of development proposals (DLCG, 2006; IEMA, 2004; Jay et al., 2007; Petts, 1999; Weston, 2004). Accurately, EIA not only aims to controls impacts but may also contribute to planning decision making. 3.2.1 EIA required and steps 3.2.2 Legislation EIA process was derived from European law (Foe, 2005) and was formerly referred to as environmental assessment in UK. In both the UK and EU requirement for an EIA is set out in directive 85/337/EEC and the revised Directive 97/11/EC, and Directive 2003/35/EC 2007 implemented through a series of regulations. However, EIA regulation for planning projects in England and Wales are Town and country planning (assessment of environmental effects) Regulations 1988 and the subsequent 1999, 2000, 2006, 2008 amendments. The directives main aim requires the competent authority for a particular project to acknowledge and centres his decision on likely significant effects of a project proposal on the environment. The EIA regulations applies to two lists of developments. It is required that for a specified list of project types (Annex 1) or for all projects under the schedule 1, EIA must be carried out. Other projects listed in Annex ii and iii may also require EIA depending on project location, ch aracteristics, size and also characteristics of potential impacts respectively. Hence, for projects under schedule two EIA will be carried out if and only if it exceeds the given thresholds i.e. if the development is likely to have a significant impact on the environment by virtue of its nature, size or location. The legislation requires the inclusion of the following; The likely significant effect, direct, indirect on the environment of the development explained by reference to its possible impact on the following environmental receptors): human beings, soil fauna water air climate, the landscape the interaction between any of the foregoing material assets and the cultural heritage. Competently, in a simple word EIA covers all types of impacts from development (Foe, 2005). However, EIA is not a straight forward project there are various stages in carrying out the EIA process and these contributes towards achieving the main aims of the EIA and purpose of its implementation. 3.2.3 EIA steps In accordance with UK legislation, it is the developer/proponent who has the main responsibility for managing the assessment process and producing EIA documents. The generic steps in EIA are divided into three: (a) preliminary assessment; this involves scoping, screening and baseline studies and (b) detailed assessment; impact analysis, mitigation and EIS presentation (c) follow up; monitoring and auditing (Morrison à ¢Ã¢â€š ¬Ã¢â‚¬Å"Saunders and Arts, 2004). The process which involves a number of steps The process begins with identification of projects that require EIA often known as screening. A local planning authority decides if EIA is required in consultation with the applicant. Scoping follows, to investigate the necessary and significant information to be addressed while carrying out EIA. Consideration of alternatives to ensure that other possible approaches have been recognised including alternative project location site, scales, layouts, operating conditions and the no action option. Baseline studies to identify the environmental components in the proposed development site/ area. Impact prediction and assessment to enable identification and evaluation of impacts that may arise as a result of the project proposal. Mitigation measures are then established to avoid, minimise, remedy or compensate these effects. Monitoring measures are then proposed to oversee that these management plans are achieved. These information gathered, are then presented in an environmental statement. A review stage which involves logical evaluation of the quality of the ES. Public participation and Consultation is also incorporated into this process. As stated earlier that the regulation requires the assessment of significant effects of a proposed project in relation to the environmental receptors of a project the question is how the effects will be assessed? Or rather what is the requirement for assessment of the identified effects? The question tends to be answered in the following section. 3. 4 Baseline in EIA The term baseline was introduced in the environmental literature at same period as the conception of EIA process. Figure 2. illustrates how baseline fits into the EIA process. A number of literature publications (Canter, 1996; Glasson et al., 2005) have clearly defined and explained baseline concept and its role in EIA process; prominent points from literature which places the principles in context follows; 3.4.1 Definition A baseline study is an activity undertaken at an early stage in EIA and is integral to the EIA process. They are often referred to as the environmental setting, existing conditions, affected environment, and background environment, environmental conditions, environmental receptors, baseline data information (Canter, 1996; Eccleston, 2001; Shepherd, 2006). However, there is no universally accepted definition for baseline. Although it is often defined as in EIA context as the physical, chemical ,biological ,social ,economic, and cultural setting of an environment in which the proposed project is to be located, and where impacts might be expected to occur (Shepherd, 2006). They have also been defined as present and future environmental state of the proposed project site (Glasson et al., 2005). Accurately, they are compiled information concerning what the measure of the attributes would be (or is) prior to the activity at the project site. 3.4.2 Legal status and requirement of baseline in EIA Where does a baseline study fit into the broader picture in EIA? Treweek (1999) reports that nearly all legislation requires description of baseline condition. Theoretically, in terms of environment legislation, the legislation do not specifically refer to baseline studies; however, the need for it is a minimum requirement (schedule 4 part 11). The EIA directive requires the following: The data required to identify and assess the main effects which the development is likely to have on the environment (schedule 4, part 11,2) the likely evolution thereof without implementation of the plan and programme.(Annex 1, article 5 (1) (b) An indication of any difficulties (technical deficiencies or lack of know-how) encountered during the compilation of the required information. (Annex 1, article 5(h). The data required to assess the effects of the development refers to baseline information. The likely evolution refers to the future environmental condition of a proposed project site. It is likely that there may be gaps or constraints encountered while gathering environmental information, clearly, an indication of limitation of the information generated is required. 3.4.3 Baseline topics Environmental disturbances may manifest a change of one or more receptors (i.e. water, air, soil, land etc) often refereed to as environmental resources (Eccleston, 2001). They also represent various environmental components that may be considered during the assessment stage. For instance if a flood channel is to be constructed and there are concerns about the effects on water resources, habitat and species due to widening of stream. The aim of baseline will be to determine the existing number of species, habitats, and water quality etc. However, there are no specific standard requirements on the number and type of environmental factors/ components that will be considered in description of environmental setting (Canter, 1996).The different environmental component that may be considered are established in table 1 below lists some of the environmental components that may be considered in outlining the baseline. 3.4.4 Method and techniques Different approaches can be used to identify an initial list of environmental factors relevance to a proposed project. Four common practical methods have been identified. Desk studies, filed surveys, modelling and consultation is all applicable methods to characterise the baseline environment (RPS, 2007). i) Site visits Site visits involves member of the study team to visit the proposed project location. This could provide familiarization with the area and enable more- effective understanding of the site and its environments and identification of the key issues (DCLG, 2006b). ii) Desk study Baseline studies are often initiated through desk studies to identify the key environmental components to be considered. This involves use of secondary data sources including published and unpublished sources. Appropriate data for describing the physical, chemical, biological cultural and socio economic environments can be obtained from reports and unpublished data from numerous regulatory agencies at local, state, regional and federal government levels. This may include information gathered directly during consultation, (RPS, 2007) such as information from statutory consultees (which includes environment agency, countryside agency, English heritage), non governmental organisations, local groups (e.g. local wildlife groups); local authorities (e.g. oxford city council) and environment websites and muliti agency geographical information for countryside agency (DLCG, 2006b). Thus, encouraging rapid compilation of variety of information which serves as a basis for baseline assessment. T he need for field survey may be identified at this stage. iii) Surveys Surveys involve a great range of technique, usually quantitative such as ecology and ambient noise survey or qualitative such as like water quality. Guidance and methodology for filed survey are often found from professional and statutory agencies. (DLCG, 2006b). Field survey is often used to identify baseline conditions and to compliment the desk study. Also the baseline survey for a specific EIA project will be dependent on the proposed project, site location and sensitivities. Concern should be given to any seasonal constraints for instance, some surveys are seasonally dependent or may be require a long duration to assess for instance summer and winter are considered for landscape survey and visual impact assessment, which may require photomontages and ecological survey of species which requires about one year to be established (Carroll and Turpin, 2009; DCLG, 2006b). Adequate time should be planned into the scheme for such surveys. However, its is important to note that all field surveys should be planned and implemented in a manner that can be repetitive before construction stage. iv) Professional knowledge, Expert opinion and key informants A good method of identifying environmental factors is to employ professional knowledge related to the expected impacts of specific types of projects (Canter, 1996). This may require consultation with a number of informants who have knowledge on existing condition of the site area, and may include representatives of special group, etc. Experts can also predict how a particular environmental component may react. An expert may determine how a specific habitat will react or develop. Survey can then be identified to compliment or support the experts opinion. 3.6 Establishment of baseline After the identification of key environmental factors, baseline assessment can be conducted in various ways. Canter (1996) established a framework on assessing baseline information presented in figure 3. The primary step includes identification of variety of environmental factors at the specific project site, whereby scoping/ selection technique may be applied to focus on the key issues. This selection stage is referred to as the central issue of the baseline approach. This is because, EIA is centred on significant issues hence the selection stage is required to scope out irrelevant environmental components. Baseline environment is very broad. Significance is the main theme for EIA. After which the identification of relevant existing data for the key selected factors will be applied. The preparation of description of the existing environment then follows. Glasson et al., (2005) also studied and attempted to develop a framework analysis of baseline. In this case each environmental, which after identification of a factor a statement of objective or purpose for selected factor is identified, then the required information is listed and the technique for assessment of the data follows and finally objective The approached developed could be appraised as it included the objective of the selected factors environmental factor. It is required that while identifying baseline a clear purpose should be identified (Knight 2009). In order, to justify the reason for selection. 3.4.6 Need for baseline Baseline is required for a variety of purposes and its often categorised into two major steps Lawrence (2003). Environmental overview at screening stage and scoping A more in depth environmental appraisal during impact assessment. Baseline could also be identified in the EIA process, whenever additional information is introduced into the assessment (Lawrence, 2003). It is however, important to note that baseline studies have a key role to play from the project initiation to final design and establishment of operational standards (Wathern, 1992). This perhaps implies that, baseline is not limited to one point in the assessment and may be incorporated into other EIA step. It is considered worthwhile to further explore baseline roles in the stages of EIA process 3.4.7 Relationship between baseline and other EIA steps Because it is identified as an initial step in the EIA process, its consideration may have an effect on the other EIA steps. Screening: During screening baseline is required in identification of valuable environmental resources which may indicate whether a proposal requires EIA or not. Scoping: Baseline is often incorporated into the scoping stage. Its been recognised that baseline studies using existing data and local knowledge are required for scoping ( FAO, 2005) and is also perceived as a scoping technique. As noted earlier, in establishment of baseline, scoping comes into place during the selection of significant environmental factor. Once significant issue have been identified the need for further in depth studies can be clearly identified and perhaps allows initiation of additional data collection. Moreover, scope and depth of the baseline studies is usually incorporated at pre project state and scoping stages during consultation with the local planning authority and consultees to deal with the seasonal effects on surveys (DCLG 2006b). Impact identification and assessment: This is the most significant stage of the EIA process which allows complete incorporation of all the selected baseline environment. Only by carefully and systematically describe the initial baseline environmental conditions is it possible to present an accurate and convincing picture of the likely effects that the development will have on its environment (Wood, 2003) and if deficient, conclusions made about impact significant may be questioned (Eccleston, 2001). Hence only by identifying the existing environmental factors/ components that entire impacts of a development would be assessed. Baseline therefore provide evidence of impacts assessed. Choice of alternatives: Baseline environment may also be considered during assessment of project alternatives. Alternatives seeks to identify a specific project site, location, materials and design by comparing environmental baseline of various options in order to select a more environmental friendly option. The most important aspect of various options considered is the do nothing scenario. In this case it is expected that the proposal would consider existing condition in absence of the project implemented and perhaps its possible future state. Hence, these future conditions are standards against which are compared projected future conditions of project alternatives. Clearly, This forms a basis upon which the future environmental effects of different alternatives are assessed (Environment Agency 2008; Shepherd, 2006) in order to predict what the state of the environment will look like if the project is to go ahead. Mitigation measures After impacts are predicted mitigation measures are identified in order to manage the impacts during project implementation. This may involve minimisation of, or prevention of impacts; compensation may occur when impacts cannot be avoided for instance by providing a new habitat or planting new trees in order to replace affected habitats, remediation, enhancement centred around developments and this may involve a development on contaminated land in order to improve the quality. Baseline therefore provides environmental components to assist in the establishment or mitigation measures (Lawrence, 2003) and is may also be used to assess the success of mitigation measures. Monitoring Monitoring is undertaken to establish information on description and functions of environmental variables. Baseline may also be required during monitoring (Lawrence 2003: 55, Morris and Therivel, 2009) as monitoring ensures assessment of changes of environmental parameters against baseline. Indeed, baseline, establish quality foundation for appraisal of post-EIA studies on the project site. Impact prediction and selection of alternatives are the main stages whereby baseline data is highly recommended. If key role of EIA process is to facilitate decision making, then impact prediction is necessary at that stage and the baseline information gathered serves as a basis for impact analysis. Nevertheless, it would be accepted that; baseline studies form backbone of component assessments (Morris and Therivel, 2009). Indeed, it is not limited to impact assessment but might take place during scoping, choice of alternatives, mitigation identification and monitoring accuracy and plausibility of much of the remainder of the EIA report depends upon it (Wood, 2003). 3.4.8 Problem associated with baseline studies There are many problems surrounding baseline assessment these problems are however mostly encountered in practice. As an initial step in EIA, baseline requires so much time and information and if not carefully carried out may affect the other steps in the EIA process. Problem with definition In development context baseline is one of the hardest words to define because of its broad meaning. In agreement, is Wathern (1992), who identified baseline studies as the least understood element of EIA, he emphasized that its definition as social, physical and biological environments which could be affected by the development project as the reason for most difficulties encountered with baseline studies. This is because in an attempt to describe the environment, various information are accumulated on general topics of water, air etc (Wathern 1992). This however focuses on available information and data rather than what is needed. The most evident inadequacy with this is that they fail to address the need of the project maker involved in project planning. The focus of baseline is thereby perceived as a major problem confronting EIA practitioners. Time and resources constraint: Both time and financial constraints maybe difficult to cope with. The developer often has to pay for these data. This step, frequently account for a lager part of the overall cost of EIA process (Wathern, 1992). Baseline studies require a whole lot of time hence delay on the project may arise and also as noted earlier, surveys are seasonally dependent. For instance, ecology data which usually requires about 12 months to establish. A case study review found that absence of existing air quality, noise and water quality, increased resources and delayed EIA project. (Andre et al., 2004). Data availability and quality: Recent research by Carroll and Turpin (2009) found that there is needs now to provide much more information than was than that required by the UK government in the 1980s. Hence, because of this great quantity of data required, data is not often available. It is also widely recognised that likely future evolution is difficult to predict as trends are not often available. Moreover, inadequate understanding of relative roles of baseline description (UNEP, 2004) may be perceived to be of great problem limiting its consideration in practice. 3.5 Critical review Even a cursory glance at recent writing on EIA shows that the issue of baseline in EIA is not a major focus for EIA practitioners and researchers. It was indicated in the literature that baseline is incorporated into EIA and plays an important role in the process. As well as being, intensive, and time consuming, an early initiation of the step would avoid delay in decision making. Apparently, theres no doubt that the assessment of baseline is important, impact assessment is considered the major objective of EIA process, baseline is important because it helps provide all the necessary data required for impact assessment. This has been the major role identified with baseline. Its relationship with other EIA steps such as post EIA studies, mitigation, and consideration of alternatives has been given limited attention. A great number of reports and articles on EIA process (DCLG 2006b; FAO, 2006; IEMA, 2002; Morrison Saunders and Arts, 2004) omit the baseline stage while outlining the key steps of EIA process although its often incorporated into scoping stage. In addition, the approach to baseline established by Canter (1996) could be criticised for not including a clear purpose of the selected environmental components as well as the baseline steps identified by Lawrence (2003) which failed to identify the likely evolution of baseline study while outlining its steps. Evidence till date, still suggests that lack of consideration of baseline especially the likely future evolution should be given more attention (Wood et al., 2007). This is very important as it forms a basis upon which the future environmental effects of different options are assessed. As a matter of fact, overall in depth study on baseline studies has been neglected. Except for the work of Wathern, 1992; Canter 1996; Glasson et al., 2005 theres has been little substantial investigation into this area. Although, several researchers (Carroll and Turpin, 2009; Wood 2003; Lawrence, 2003; Shepherd, 2006) ha ve reported significant gains of baseline in theory, only very few has reported its gains in practice. However, studies would have been more convincing if they had carried out more research on its general influence on fundamental purposes of EIA rather than restricting it to assessment of effects. This perhaps would expose its importance in outcome of EIA process. 3.6 Summary This chapter has addressed EIA and its preliminary step, baseline assessment. Placing baseline in the EIA legislative context. Although the directive did not specifically refer to baseline in EIA, it did refer to presentation of data used to assess potential impacts, limitations of information gathered and likely future condition of the existing environment. The discussion has outlined baseline relationship with other EIA steps in detail, with particular focus on its benefits to the process. It revealed that importance of baseline depends on the stage of the EIA they are used. The main benefits attached to baseline studies include its support for impacts assessment. Different approach are used in establish baseline information. Although it is acknowledge that baseline environment is broad, input from scoping consultation can help in identifying the key environmental components and therefore scope out any irrelevant issues. However issues such as definition, cost, and resource and tim e constraint surrounding EIA processes have been identified with baseline. Good practice and future directions have been addresses far less. It seems that theory is fairly clear while practice is still rather misty. Literature could also be criticised for limited investigation into this area. The following chapter tries to establish in detail the first stage of the methodology which requires establishment of good quality baseline and also effectiveness of the EIA in order to examine the former influence on the later. Screening: a process deciding if EIA is required or not by limiting the application of EIA to specific projects that could develop significant environmental impacts Definitions of key terms Scoping: process identifying the key /important environmental issues at an early stage Description of project and alternatives: includes a clear purpose of proposed project and also an understanding of its various characteristics. Identification of impacts ensuring that all potentially significant environmental impacts à ¢Ã¢â€š ¬Ã‚ ¦.are identified and considered. Impact prediction: identifies the magnitude and other dimensions of identified change in the environment with a project. Evaluation and assessment of significance of impacts: assesses the significance of the predicted impacts to allow a focus on the precise adverse impacts. Mitigation measures: explores measures to avoid reduce remedy or compensate for any significant adverse impacts Consultation: involve s both statutory and non statutory interested bodies members of the public consulted during the EIA process. aim to ensure the quality, comprehensiveness and effectiveness of the EIA and that the public s views are adequately taken into consideration Evaluation: Evaluation is a term much used in planning and policy for the generic process of gathering structuring analysing and appraising information. Evaluation explicitly involves value judgements. It often relates to subjective policy oriented judgements rather than purely scientific and technical analysis.( Arts et al 2001). Monitoring: collection of data on a range of specific environmental variables. Mitigation: includes the three keys avoiding, reduce and remedying the potential significant adverse impacts avoiding Environmental statement: report where the EIA is documented. Seen as a vital step in the EIA process Review of ES: involves a systematic appraisal of the quality of the ES. Decision making: requires the consideration of the development by the planning /relevant authority Guidance: usually produced and issued by the responsible EIA administrative or expert body and should provide clear and authoritative interpretation of the actions to be taken and by whom.(UNEP 2004) Post-decision audits involves the recording of outcomes associated with development impacts. Developer: also known as proponent, petitioner, and initiator. The applicant for authorization for a private project or the public authority which initiates a project ( European commission 2001) Effect/impact: Any change in the physical, natural, or cultural environment brought about by a development project. Effect and impact are used interchangeably. Audit of predictions and mitigation: may involve comparing actual outcomes withy that of the predicted Competent authority: those which the member state selected and assumed the responsibility for performing the duties arising from the directive.(European Commission, 2001) Project the execution of construction works or other installations or schemes and other interventions in the natural surroundings and landscape including those involving the extraction of mineral resources. (European Commission, 2001).

Adventures of Huckleberry Finn Freedom from Reality

In Mark Twain’s, Huck Finn, Huck seeks to escape oppression from his father and manages to fake his own death and run away. Just after his escape, Huck meets Jim, a familiar runaway slave to who he regretfully decides to help. Along their journey they travel down the Mississippi River which comes to serve as an asylum away from the influences of society. While the river initially appears to offer freedom from the wrongs of society, it ironically brings them closer towards the oppression of southern society. Initially the river offers Huck and Jim physical and mental liberation from society. Searching for freedom, Huck and Jim learn that they need to use the river as their path to freedom. On the river, they find beauty,†¦show more content†¦As a result, this event also brings Huck closer towards honoring Jim’s rights as a human being. Huck’s adventure down the river is very similar to one of Tom’s adventures in that it offers a false sense of freedom from society. Tom, a seemingly rebel character, pretends to fight society at all cost. His adventures, however, are all imaginary and ironically in reality he is quite happy with the society in which he lives. To Huck, Tom represents an adventurous spirit, which similarly the river offers. The idea of isolation from society and freedom from reality offers another parallel between Tom and the river. Both Tom and the river bring Huck into a world of his own. This allows them to challenge society on the outside, but also makes them lose sight of what their goal is. As we see near the end of the novel, Huck turns to Tom for a path to freedom for Jim. Tom’s failure to bring Jim to safety shows how losing sight of reality causes Jim to be captured. Knowing that Jim is free, Tom decides not to tell Huck and create an adventure to save Jim. This ref usal in some ways parallels the needlessness of Huck and Jim’s adventure down the river. Heading down the river, Jim knows all along that Huck’s father is dead. However, he still refuses to tell Huck that he is free from the abuse and oppression of his father, just like how Tom refuses to tell Jim that he is free from the abuse and oppression of slavery. Overall, Huck’s journey down the river opens his eyesShow MoreRelatedThe Adventures Of Huckleberry Finn By Mark Twain Essay1055 Words   |  5 PagesJhonatan Zambrano Mrs. Patmor AP Lit-Period 5 28 September 2016 Adventures of Huckleberry Finn 1835 Mark Twain embodies realism in almost every aspect of his writing not excluding The Adventures of Huckleberry Finn, which in he portrays such a lifelike setting that it almost gives you this sense of reality through the point of view of a young man that has an urge for freedom yet struggles to conform to society s norms due to his adolescence. 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Capital analysis of Dave Solomon

Question: Discuss about the Capital analysis of Dave Solomon. Answer: General Analysis The difference between capital proceeding and cost of acquisition is mainly known as capital gain in financial system. There are three methods available for the calculating of capital gain. First one is Discount method which is only applicable where there is time of more that twelve months available for capital gain tax system. The second method is known as Indexation method which is applicable when assets acquisition done before 21st September and held for more than twelve month. The third and last one is residual method, this applicable for when assets are held for less than 12 month. Therefore, capital gain or loss will be calculated by applying these three methods. (Ato.gov.au, 2016) These are the list of exemption from Capital gain on sale of assets. The property acquired before 20th September 1985 which are Selling of family house which is residential Reimbursement of amount due to particular illness or injury Motor Vehicle Any assents which is cost is less than $ 500 Waiving of carry forward of losses arising from capital gain in Assets Capital loss in long term: It is very peculiar method is that the long term capital loss can be settled only against long term capital gain, in this regards no other set off is possible. It can be carried forward to subsequent assessment year and can be settled only against Long term capital loss. Capita loss in short term Short term capital loss can be settled against long term capital gain of assets. It can be carried forward to subsequent indefinite Assessment Years and set off against both short term Gain and long term gain. Anslysis (i) As given in case study, Mr. Dave Solomon use to live his two story building for last 30 years in now on sale, He purchased this assets for $ 70,000, and selling it for $ 8,50,000 on the stated date of 27th June of the present Tax year. The resident was originally sold through auction and buyer of this building paid $ 85,000 as advance money against purchase. But after advance money the buyer did not have enough money to pay the rest of the amount, therefore, advance money was forfeited. Hence, this $ 85000 received is assigned to the head of Income from other sources. Capital gain calculation The capital gain can be calculated as follows Sale payment $8, 65,000 It is exempted under the definition of CST I.E Family home exemption .. Therefore, long term capital gain Nil Analysis (ii) A painting of pro hart, the date of purchase was 20th September, 1985 for $ 15,000 was finally sold for $ 1, 25, 000 The capital gain in this transaction Payment of Sale $ 1, 25,000 Less: indexed cost of acquisition 15000*123.4/71.3 $ 25,961 Therefore, long term capital gain $ 150,961 Analysis (iii) a luxury motor cruiser which was purchased in late 2004 for $ 1, 10,000 was sold on 1st June of the current year to local boat broker for $ 60, 000 Therefore, capital gain of this item Sales proceeds $ 60,000 Less: Indexed cost of acquisition $ 1, 10,000 .. So long term capital loss $ 50, 000 Analysis (iv) as given in question, the sale of parcel of share occurred which is newly listed mining company on 5th of June of the current year for $ 80,000. He purchased these shares on 10th January of the current year for $ 75,000. To purchase these shares he borrowed a loan of $ 70,000 and paid interest on the loan of $5,000. He also paid $750 as brokerage for sale of the shares and $250 in stamp duty for purchase of share. As per income tax law, interest on loan is not a part of cost of acquisition. Hence interest on loan has not been included (Jin, 2016). Solution (1a) Therefore, capital gain can be calculated as: Sale proceed $ 80,000 Less: Brokerage $ 750 Less: cost of acquisition $75,000 Less: stamp duty $250 Short term loss in capital $ 4,000 Calculation of Capital gain can be done as Sale of residential property (Long term) $ Nil Sale of painting (Long term) $ 1, 50,961 Loss in sale of boat (Long term) $ 50, 000 Sale of share (Short term) $ 4, 000 .. Long term capital gain $ 1, 04,961 As per given detail, tax return of Mr. Dave for shows that capital loss of $ 10,000 from the sale of shares, therefore, this can be adjusted with current year long term capital gain Therefore, Net Capital gain in long term = $ 1, 04,961 - $10,000 = $ 94,961 Solution (1b) As we all know that, the net Capital gain is the sum of all grain arrived from sale from sale of capital asset, in this all losses of the capital assets is subtracted which also included loss on sale of capita from previous year as well. In other words the tax on capital gain is same tax. The formation of capital gain assets is a type of assessable income of an assessed and therefor, tax should be paid on gain arising on sale of capital asset in the relevant income year in which sale took place. So, it is clear that, Mr. Dave gain on sale of assets in the same income year in which sale took place. Therefore, Mr. Dove has earned gain on sale of asset. As a result he can contribute fund to his personal superannuation fund. Mr. Dove has to maintain relevant records when some important and major transaction took place which includes, Interest on loans, Purchase receipts, Expense paid in regards to litigation fees, legal fees etc. Records regarding repairs and maintenance of assets and re cords of brokerage paid on shares (delisted 2016). Solution (1c) As per the above capital analysis, Net loss in capital is summation of all loss arrived from sale of capital asset which includes loss from previous year, as per rule stated in part 1 Assesse cannot set off his capital loss from other source of income but should carry forward for subsequent years and deduct it from capital gain arrived in subsequent years. Capital loss can be carry forward for indefinite periods. A assesse does not have the right to choose not to set off capital losses against any capital gain however they can deduct such loss as per their choice with capital gain. If Dave does not have a positive capital gain, he shall sell more of his assets or acquire loan so that he can contribute to his personal superannuation fund and then buy a rented city apartment and withdraw tax free amount from his personal superannuation fund once he attains the age of 60 in august of next year. (learn.nab.com, 2016) References Costantini, P. 2006,Cash return on capital invested. Amsterdam: Butterworth-Heinemann. Reid, G. 1998.Venture capital investment. London: Routledge. Vataliya, K. 2008.Management of working capital. Jaipur, India: Paradise Publishers. Global Property Guide. 2016.Australia capital gains tax rates, and property income tax. [ONLINE] Available at:https://www.globalpropertyguide.com/Pacific/Australia/Taxes-and-Costs. [Accessed 19 May 2016]. Jin, L., n.d. Capital Gain Tax Overhang and Price Pressure.SSRN Electronic Journal. T., J., 1959. Capital Gain.Science, 129(3363), pp.1583-1583. The taxation of capital gains. 2016.The taxation of capital gains. [ONLINE] Available at:https://www.taxpayer.com.au/KnowledgeBase/10080/Individuals-Tax-Super/Capital_gains. [Accessed 19 May 2016] J., 2011.Tax for Australians for dummies. Richmond, Vic.: John Wiley Sons Australia. Capital gains tax | Australian Taxation Office. [online] Ato.gov.au. Available at: https://www.ato.gov.au/General/Capital-gains-tax/ [Accessed 19 May 2016]. Capital gains tax. [Canberra]: Australian Taxation Office. Calculating Capital Gains Tax - the basics for Australian investors | deListed Australia. [online] Delisted.com.au. Available at: https://www.delisted.com.au/capital-gains-tax/basics [Accessed 19 May 2016]. Calculating and paying capital gains tax. [online] Help and guidance. Available at: https://learn.nab.com.au/calculating-and-paying-capital-gains-tax/ [Accessed 19 May 2016].

Writing A Process Analysis Essay - Topics and Example

Students panic at the sight of different essays. They get overwhelmed just by looking at the strange names of different types of essays. If you are facing the same situation because you got assigned a process analysis essay and don’t know what it is then you are at the right place. Essay writing sure sounds like a complicated task, but with the help of this step-by-step guide we aim to make it much easier to understand and craft. Quick Links 1. What is a Process Analysis Essay? 2. How to Write a Process Analysis Essay? 3. Choosing A Topic 3.1 Process Analysis Essay Topics 4. Process Analysis Essay Structure 4.1 Process Analysis Essay Example (PDf) 4.2 Process Analysis Essay Template (PDF) 1. What is a Process Analysis Essay? A process analysis essay is a simple piece of writing that answers how to and what questions. In other words, it what a particular thing or task is and how is it done? Process analysis essay is a type of expository essays, where the aim is to inform the reader about each step of the process at hand. Explain the process in such a way that even the most difficult task is easy to understand and perform. Here is a blog that will help you understand writing an expository essay in a better way. Think of writing a process analysis paper as writing a recipe, where you point out all the required ingredients with the directions telling what to do at each step. Remember that the steps describing how a certain process takes place must always be presented in a sequential order. 2. How to Write a Process Analysis Essay? Process essay writing isn't as difficult as it sounds. All you need to show is how a certain action or process is done. Simply describe and explain the steps involved and you are good to go. The first step of writing a process essay is to have a topic to write on. You can't explain how something is done when you don't know what it is, can you? You can even craft a process essay on the topic How to write a process essay? How interesting is that? However, we have a list of some interesting topics that will help you write an informative essay. 3. Choosing A Topic Most high school or college teachers leave the job of finding the essay topic with the students. If you have the liberty to choose your desired topic then keep the following points in mind: Go for a topic you are well aware of Keep your reader's interest in mind Narrow your focus Use words to explain the process instead of pictures The topic must be relevant to your subject 3.1 Process Analysis Essay Topics Here are a few topic ideas to get you started: How can the citizens prevent civil wars from taking place? How can an addict let go of harmful addictions with the help of meditation? How to survive College living on a tight budget? How can one apply for College abroad? How can we survive recession if governments work together? How do Muslims pray? How can one become a millionaire by the age of 30? How to prepare for a College admission interview? Explain how our immune system works to protect the human body. Explain the role of semantic memory in psychoanalysis. 4. Process Analysis Essay Structure In order to start a process essay logically it is suggested that you follow a defined outline or structure. Similar to other types of papers, a process essay structure also comprises an introduction, body and conclusion. The only different elements here are the body paragraphs, where you don't need to present a claim and support it with evidence. You don't have to look up facts or evidence to prove your point as all you are stating is a simple direction. Introduction Introduce your main topic in a few words. Describe the purpose of the process. Briefly explain why this process is useful and worth learning. Describe the risks or side effects as well as the expected results if the steps are followed correctly. Body Divide the entire process into different steps. Present each step in a separate paragraph. Use transitional words to move from one paragraph to another smoothly. Adopt a descriptive writing style. Conclusion Summarize the overall steps of the process. Don't repeat the instructions or ingredients. Highlight the main stages. Give some notes or pointers if needed. Explain the results. 4.1 Process Analysis Essay Example 4.2 Process Analysis Essay Template Get Professional Help We hope that you were able to understand process analysis essays a little better with the help of this guide. If you are stick stuck or need some professional assistance with your essay, our expert essay writers are available to lend a helping hand. Reach out to us today and get a perfectly crafted, A-grade worthy process essay!