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Transwiki:Cattle judging

Cattle judging is the process of judging a series of cattle and pronouncing a first, second and third place animal based on each animals qualities. Most cattle judging occurs in show rings at agricultural shows. When judging cattle, it is ultimately about deciding which cow is worth the most profit. When judging cattle, the judge wants to act like he or she is buying the cow- therefore, which cow would be of most value? There are a lot of fine points of cattle judging. In a beef cow, for example, it is desirable to have a large animal, and lots of muscle development. In a dairy cow, however, the judge, or buyer, depending on the circumstances, will be looking for characteristics that would help to produce the best possible milk. When judging cattle, there is an overjudge, and that judge will look at all of the cattle and put them in order of ‘best’ cow to ‘worst’ cow.

Origins
Cattle Judging has been around for many thousands of years. Although in modern times the judging of cattle usually occurs in a show ring, in both the past and present it is also a guide to purchasing animals. When purchasing a cow, the buyer will be judging the cow just like a judge would in a show ring. The buyer must decide which cow is worth the most- the cow that can contribute the most to the beef or dairy industry.

Beef Cattle
When judging cattle, the judge is looking for- A good head carriage- how the head is held on the cow. This also has a lot to do with the neck on the cow- the neck should be broad, sit evenly on the shoulders, and the base must be in line with the spine. A long body is also desirable to the judge, as this means that the cow will hold much more meat than a cow with a shorter body. The cow must also have strong, sturdy legs that show no signs of cow-hock, bow-leg, or sickle-hock. If the cow has any of these structural problems, there could be a risk of permanent lameness. They must also be well muscled, and everything must be as large as possible, but all limbs must still remain in proportion to the size of the body. The cow should also have as much muscle as possible- this maximizes profits to the farmer. However, as a beef cow is much heavier than a diary cow and puts much more weight on the hooves, it is very important that there are no signs of irregular wearing of hooves, as this may be a sign of structural problems in the leg.

Judging- beef cattle
When judging cattle, the judge has a system. Usually, this system starts at the head and goes all the way through to the tail, looking at finer points along the way. Sometimes at agricultural shows there are junior judging competitions. These competitions are created solely for the purpose of giving youth a chance to judge in a competition. The competitors then can go on to talk to the overjudge of the event about why they placed these cows in the order they did. When the competitors are judging, the overjudge is judging them, and the competitors get points on the systems they use in the ring. These systems are usually the system an overjudge uses when they are judging beef cattle.

The Head
On cows, the judge can't usually check their teeth without using a head brace, as cattle are sensitive around the mouth area. When checking their teeth, the teeth must sit evenly- if the cow has overshot or undershot teeth (much like an overbite or an underbite) then this could cause problems for the cow later. These may include soreness in the mouth, and the cow will not be able to eat as well, and will therefore not be as muscled.

Since the teeth in a cow can't be checked, the judge must look for other symptoms in the jaw. The judge usually goes through the following system:
 * They check that the muzzle is as broad as possible, but still in proportion.
 * They then stand a bit further back and look at the entire head. The judge is looking for proportion in the head and whether it 'matches' the rest of the body.

When looking at the head of a cow, most judges will agree it is not necessary to look at the ears. Some breeds may have big ears, some may have small ears, but that will have no effect on the meat produced by the cow.

When looking at the head, there are a few key things that the judges are looking for. One of the main things the judge looks for when judging any animal is the structure. In most animals, if one joint is set incorrectly, there is a good chance that others are also set incorrectly. The judges must check that the head is in proportion to the rest of the body. It should also be held naturally high- if the head is set naturally below the shoulders of the cow, there is a likely chance that there is something structurally incorrect there, and also there may be some other structure faults throughout the rest of the body. However, the head shouldn't be held too high- this can suggest some aggressive and bold nature in the cow. However, this will also have no effect on the quality of meat produced, and in most competitions it would not matter if a cow was more active than other cows, provided that it wasn't causing harm to other people and their livestock. If the cow is causing excessive damage, the judge will have to ask for that cow to leave the ring, and the cow would be promptly disqualified from the event.

Topline
The term 'topline' refers to the back of the cow being judged in the showring. On a cow, it should be straight, however, the cow is not a board, and should therefore have a slight bend in the back, as well as having a relaxed back. As a bull gets older, he develops a hump on his neck. This is a normal characteristic of bulls from all breeds, and it is only worrying to the judge if the hump, or crest, is not there. When the bull is young, the crest will not be as noticeable, but as he gets older, it will become a lot more obvious. With some breeds, such as the Brahman, the hump will be above the shoulder. Once again, breed characteristics are important aspects of judging, and the judge hired for the event will have a lot of knowledge on the breed characteristics of that breed he or she is judging, and usually the judges specialize in only a few breeds because of this reason. The shoulder blades on a cow should be neat- they should be the same on either side of the back, and they shouldn't stick out too much- on a beef cow, this area should have some muscle. The shoulder blades should also be set in line with the spine- if they are not, the cow could be structurally incorrect. As with the shoulder blades, all joints in the back should be level with the spine, from the shoulder blades to the hip and the pins of the cow. However, some cows' pins do sit slightly lower than the spine. This is acceptable, but it is undesirable for any of the joints to drop off from the spine too much. If joints are set too low from the spine, this will affect the angle of the spine, as well as the angle of the ribs and pelvis, and may cause the animal to walk with a slight waddle. This is not desirable in a beef cow. This can also cause problems with the legs, which means that the hooves do not wear evenly on the ground. This can cause permanent lameness and other conditions at some point in the animal's life.

The Legs
When looking at the legs in an animal, the judge is looking mainly at the structure, and for some muscle. As mentioned before, when one joint is set incorrectly on an animal, there is a high chance that the other joints will be set incorrectly as well. When looking at the legs, the cow should be standing squarely on the hooves. This means that the cow will have to also stand squarely on the leg- therefore, the leg must have some bend in it. If the bend is too much, this is referred to as having too much angle in the leg. If the cow's leg is straight, this means that it is post-legged. The cow must have some bend in the hock, however, but not too much. If the cow has too much or too little bend in the legs, the bones in the shoulder blade will be set at either too sharp or too flat of an angle. The bones in the shoulder meet together in an L shape, tilted to the right. We want this angle to be about roughly 90 degrees.

The legs on a cow should be long and well muscled. In is inadvisable to have short, but heavily muscled cattle, as it is preferable for the cow to be larger, have a lot of muscle, but also have some fat. The fat, however, must be minimal- the cow should have some fat, but not a lot.

Looking at the legs of cattle, just like on any other animal, it is one of the most important areas to look at. If the joints in the leg are not set correctly, then it as immediate area of concern. When looking at the legs of cattle, the first areas the judge will look at are the shoulder blades and the hocks, the joint in the middle of the leg. When looking at the shoulder blades, they must be in line with the spine, not above or below. However, it is common to see animals with their shoulders set slightly above the spine, however, this is still an area of concern, as this is not where the shoulder is supposed to be set. When looking at the hocks, they should have a bit of bend in them, however not too much or too little. If the angle is too straight, we call that post-legged. If the angle is too bent, we call that sickle-hocked.Both of these conditions are very serious, as they will affect the angle the hoof strikes the ground. This means that there will be irregular wearing of the hooves, and can lead to permanent lameness.

A lot of the potential in beef cattle lies in structure, and how the muscle is set along the body.

Main Body and Ribs
When looking at the body, the judge wants to see as much rib extension as possible- this means having a large chest area, adding more muscle to the animal. The amount of muscle must be consistent throughout the animal, all the way from neck to the rump. The body should also be as long as possible, but everything must remain in proportion to the rest of the body.

The spine should be as heavily muscled as possible, as this is where most steaks come from. However, there MUST remain a consistent amount of muscling on the body- it is not desirable to have an animal who is heavily muscled in the front shoulders, but not much muscle on the back. Also, when looking under the body, although there should be a dip in the middle, the dip should definitely not be right at the front- this can also suggest having too much muscle. In general, the most muscle is at the back of the animal, however, we must keep in mind when judging that there is consistency.

Rump
When standing behind an animal, there are a few things the judge looks for.
 * When standing directly behind a cow, they should see only the rump, and none of the body. This means that there is a good amount of muscle on the rump, which is highly desirable in a beef cow.
 * If there is a wide rump, the feet should be set apart wider, as well.
 * Like above, if the rump is smaller, the feet should be set closer together- if they are not, the cow could have an incorrect structure.

The judge will step backwards again and have another look at the legs from behind. The legs should look straight going all the way down.
 * If the legs are bent inwards, this is called cow-hocked. This means that the hocks are pointing inwards, towards each other.
 * If the legs are bent outwards, this is called bow-leg. This is a condition that can affect almost any animal.

In general, a lot of muscle should be on the rump. The rump should also be round, and not bony. When standing behind the cow, the rump should obscure any of the body except for the back of the head, as this means there is a lot more meat on the animal.
 * The widest part of the rump should be the stifle- about halfway down.

Hooves and Pasterns
After looking at leg structure, the judge then wants to look at the hooves and pasterns. The pasterns are the bones that run from the top of the hoof to the fetlock. As the leg structure affects much of the hoof structure, the hooves are very vulnerable. If the animal does not step on them correctly, lameness, even permanent lameness, may occur in the animal's life. Although in the judging ring it will be hard to see the cow's feet, there are a few things the judge must know, and look out for along the way.
 * There are two parts of a cow's feet- two claws.
 * These 'claws' need to be of equal length, and shouldn't curve around too much.
 * However, there should be a slope from the pastern joint down the hoof to the ground.
 * The heel of the hoof needs to be sitting above the ground, but not too far above the ground- we do need some bend in the pastern.
 * The skin that is attached to the hoof needs to be above the ground as well.
 * When the pastern is too straight, it may appear as if the cow is walking on tip-toes, but this is a problem, as it means that the hoof is not striking the ground properly.

Walking
In a judging ring, the animals will be walking. When the animal is walking freely, the back hooves should step into the front hooves' footprints.
 * If an animal is sickle-hocked, there will be some overstepping, which means he is stepping over his footprints.
 * When the animal is post-legged, understepping will occur. Understepping means the cow is not reaching his footprints.
 * If the judge sees any overstepping or understepping, they would then take another look at the leg structure of that particular cow.
 * If he or she sees uneven footprints in the ground, this may also suggest some structure problems in the animal, and they would therefore have another look at the leg structure of the cow.

Fat and Muscle
When animals are around the same size, in general, the bones will be the same size. However, there could be two cows of the same size, and their weights will be completely different, as one would have more muscle than the other. On a beef animal, we want as much muscle as possible. However, we do want some fat on the animal- just not too much. the judge must keep in mind that all breeds are different on where fat is deposited. Before people judge cattle, they should know a lot about the breed you are judging, and where the fat is usually deposited in that breed.
 * In general, anything below the point of the elbow is fat.
 * The brisket (the flap on a cow's neck) is only fat and skin. If the brisket is small, the animal carries more muscle. If the brisket is larger, there will generally be more fat on the animal. Another way of saying how much fat is in the brisket is looking at how many folds of skin there is.
 * The flank of an animal is generally only a flap of skin, just under where the joints of the leg and hip are. If this is just a small fold ok skin, the animal is better muscled. If this is large, then the animal is carrying more fat.
 * Once looking at the brisket and flank of the cow, the judge looks at the tailhead. The tailhead is the very top of the tail, where the tail meets the body. If this is large, this should confirm that the animal is carrying more fat than it should. If this is not large, then the animal is leaner, and is carrying more muscle.
 * The ribs, point of the shoulder and the spine have no muscle- if this area seems 'muscly', it is really fat.
 * Also, the judge must keep in mind that that the rump of an animal is where the most muscle will be, and less fat.

There are also a number of places on the animal that a lot of muscle should be. It will also be very obvious looking at some cows where a lot of muscle is, because of the high muscle definition.
 * On either side of the spine- this is where a lot of steaks come from.
 * Between the knee and the elbow of an animal- the forearm.

Bulls
When looking at bulls, there are a few things that differ from normal cattle judging that the judge will be looking out for.
 * There will be a crest above the neck- the judge mustn’t get this confused with the shoulder. On big bulls, the crest may even be higher than the head, creating the illusion that the head is set too far down on the bull. This may not be true.
 * If the head really does look like it is set too low on the bull, the judge will ignore the crest and look at all of the structure on the animal, especially on the front half, just to make sure the head is set correctly.
 * The greater size of the testicles, the more cows the bull can service.
 * The sheath on a bull should be firmly attached and not pendulous. If the sheath is pendulous, the bull is of more risk to grass seed problems or injury.
 * If a cow has a loose navel, there is a chance that her brothers or sons will have the same problem.

Cows
As there are differences when judging bulls, there are also differences when judging cows that are very important.
 * The udders on females should not be pendulous.
 * Teat size and placement is critical, but keep in mind that everything should still remain in proportion.
 * Coarse hair indicates low fertility.
 * The navel should not be pendulous.
 * If the navel does appear pendulous, there is a chance that her brothers or sons may have the same problem.

Judging Etiquette
Most people who are not judges, but still are involved in cattle judging, compete in a judging competition. This is where the competitors will be judging the cows in a class, and their judging skills will be evaluated by an overjudge. When in a judging competition, there are a number of things that must be kept in mind for both the competitors and the overjudge.

"Judging instills the confidence in those people who may be timid and humbles those who tend to be conceited." -- Harlan Ritchie.

Judging in a competition is mainly based on uplifting confidence in the person doing the judging. At agricultural shows, which is where these competitions mainly take place, the whole experience is usually based on education.

When judging, there are points that must be taken into account. First, the competitor must have a basic knowledge of the animal they are going to be judging. That includes the actual animal, and then go into finer points, such as breed characteristics. In most breeds of cattle, however, there will be a standard way of judging that is widely agreed upon, that has been outlined in this article. This is what the overjudge will be looking for when the competitors judge cattle, and they systems they use. Then they must observe the animals in detail- however, they need to keep in mind all of the breed characteristics, and when judging the animal, they must remember to judge using a system. The system used should include starting at the head and finishing at the end of the tail, going through finer points along the way. While judging, the competitors and overjudge must keep in mind the reasons why they may like or dislike a certain feature of this animal, for it is likely that the competitors in this competition will need to speak to the overjudge about how they ranked the sheep afterwards. They will then need to compare the different animals. For instance, when someone looks at one cow, while they are looking at the rump, they may think that the cow they looked at beforehand had a larger and more better muscled rump. The competitors must keep in mind the other cows they have judged while you are judging the animal you are judging at the time- at the end they will need to make comparisons between the cows to place them in an order. Finally, the will need to make your final decision. This decision will be given to a judge, usually on a card or sheet of paper, and the judge will look carefully at the notes you would have written on the piece of paper.
 * Breed characteristics is the certain differences between breeds, for example, the skin colour, the size, the milk produced, and where more fat is deposited.

In a judging class, the cows there will usually be numbered A, B, C, and D, and you will place the cows in order of who you thought was the best, to who you thought was worst.

For example, you placed the cows D, A, B, C. D would be the cow you chose to win, A would come second, B would come third, and C would come fourth.

Keep in mind that there may be more or less cattle in the competition you are judging.

There are some things you must do. These things may be practical, or may impress the overjudge. There are also some things that you need to know about competitive judging.

 * You will have a time limit- sometimes you will only get a few minutes per cow, but in the higher competitions you will probably get more time. Don't waste your time- start judging the second the class begins.
 * Ignore everyone around you. Take charge of a cow and stay there until you have finished judging, then move on to the next cow. Of someone comes and starts working on the same cow, ignore them and keep going with your system. Block out everything except for the class you are judging.
 * First impressions are usually the most accurate, as you have no time to think back and doubt your decisions. Once you have finished judging and have written down your placings, try not to dwell on the class too much unless you are reviewing how you judged personally. Don't keep on changing your placings.
 * Don't be biased- go into the class with an open mind.
 * Have confidence in yourself- don't doubt yourself. If you start to re-think your placings, remember that if you have judged the cattle to the best of your ability, the first order you write down will usually be the correct one.
 * Make a point of not hearing the other orders people placed the cattle in until after the event- avoid anything that will affect your own judgment.
 * Make sure that you right down notes and your placings on the official card that should be handed to you.
 * Make sure you use the correct terms.
 * Both before, during, and after the class, think about the systems you have been taught, and remember to use these systems when you are judging.

When you judge cattle, you will be asked to give your reasons to the judge orally. Some people also may have to say their reasons for placing the cattle the way they did over a microphone. Don't be daunted by this- it's normal, everyone has to do it, and it can be fun- as well as educational. Basically, what you have to do is tell the judge why you placed the cattle the way you did. This does not need to be daunting. You DO NOT have to have the exact placings the judge wrote down, however, if you can say why you placed the cattle the way you did, you will get extra points, and maybe even the judge will learn some more. Remember, the judge does not expect you to get the same placing as him, and won't be impressed if you do get the same placings, but can't justify why. You also won't know the judge's placings until after the event, sometimes maybe never at all, but you should be told after the event.

You can also learn a lot from this experience.
 * You learn more about taking notes- you need to write your notes in a detailed and organised way for the judge, but you have to write them very quickly.
 * You learn more about comparing the animals.
 * You can remember more.
 * You can 'sell' your ideas.
 * You can defend your decisions and provide reasoning on the spot.

The overjudge will judge you both on the systems you use and how systematic you are with your judging, and on how well you can provide reasoning for your placings orally. You need to show a good public speaking etiquette-
 * You need to know what you are talking about- use the correct terms, etc.
 * You need to compare animals- eg, 'C' was not as long as 'A' because...
 * You need to build on your ideas- instead of stating something, you need to say why that was important.
 * Maintain eye contact
 * Don't stutter
 * Make use of pronouns
 * Correct pronunciation and grammar
 * An audible voice- no yelling, no whispering
 * Logical order of reasons.

However, there are a few things you should always avoid doing.
 * Using too much jargon- use correct cattle terms, but don't go overboard.
 * Nervous mannerisms- jingling coins in pockets, clicking tongue, rocking back and forth.
 * Have hands in pocket.

Note Taking
In some classes, you will be expected to remember your reasons and write your notes afterwards. In some classes they mightn't give you time to write notes during your actually judging, and only say to write your notes afterwards. In some classes, however, you will be able to write notes, and in almost every class you will be expected to write notes. When the overjudge is assessing your ability to judge cattle, they will also be assessing your notes, judging skills, systems, and oral presentation. When taking notes there are a few things you must keep in mind. 1. Have the order of the cows written clearly 2. Have the reasons you placed the cows in that order 3. Include both good and bad things about that cow. These notes will be the basis of your speech and you will need them for later.
 * Write quickly but neatly.
 * Don't write in too much shorthand- the judge needs to be able to read what you are saying.
 * You may describe the cow.
 * Write down the obvious things as well as the complex things.
 * Write down reasons why you placed the animals the way you did. When you write your final notes, you should

However, you must be careful that you do not spend too much time on the notes. The overjudge will be looking for this- you need to show that you are talking about the cow, not about the notes. Don't spend all of your time looking at the notes. Spend most of your time looking at the cattle. You should only spend a small part of your time looking at your notes.

Oral Presentation
After you have assessed the cattle in the class, you will usually be asked to speak to the overjudge and talk about the cattle. You will mainly need to say why you placed the cattle in the order that you did. When you are in a judging competition like this, there are a few things you should remember.

1. Good first impressions last.

2. Confidence in yourself helps others to really know that you know what you are talking about.

3. Neatness and a good presentation is usually a good impression.

When you are talking to the overjudge, you may be in a room alone, outside, or talking privately near the animals and the other competitors. Wherever you are, you must still give your oral presentation well.
 * Use a general public speaking etiquette.
 * Don't jingle things in pockets.
 * Don't have your hands in your pockets.
 * Be on time- as soon as you or your number is called, be prepared to talk and arrive at the overjudge promptly.
 * Don't fully rely on your notes- you may be asked to leave them behind. The judge wants to see that you evaluated the animals efficiently enough to remember most of your notes anyway.
 * Be confident, but don't be cocky- just be calm.
 * Don't rely on anything- different competitions will have different guidelines. Do not always rely on your notes as in some competitions you may be asked to leave your notes behind.
 * Stand normally, and do not invade personal space.
 * Maintain constant eye contact.
 * Speak with sincerity.
 * Talk in a normal speaking tone, volume, and speed. Don't talk down to the overjudge, don't whisper or shout, speak normally, and don't speak too quickly.
 * Don't talk for too long- you may have a time limit. Speak briefly but thoroughly.

Speech Structure
When talking about the cattle, you should say things in a certain order. This is widely agreed upon in most competitions, however, it is not a strict guideline. This, however is probably the most organised guideline, and the most commonly used speech structure.
 * NOTE When listing reasons, do not go into too much detail about the worse points about the cow. This is to avoid hard feelings after the contest, and it is good show etiquette. When talking about the cattle, state the reasons the cow was good. If you need to state any negative points, say them briefly, and quickly move on. Don't go into detail. You may say 'I felt cow 'B' had a shorter neck extension than cow 'A', then just leave it at that. Also, try to say your bad points right at the end when you're talking about that cow.

You should thank the associations who helped organise the competition. You may say "Firstly, I would like to thank the Angus Association and the 'show name' for organising this event.

1. Introduce the class Simply say the order you placed the animals. Don't go into detail about why you placed the animals in that order. Just state the breed and the order. For example: "I placed these cattle in the order D, B, A, C."

Start with the cow that came first, using our example, this will be cow D. Move through the cows one by one and say why you placed them in that order.

Start with cow D. 1. State that you placed cow D first.

2. Say the good points of cow D. Since cow D came first, try not to say any bad points, instead, glorify all of the good points to justify you putting the cow in that position.

3. Summarise why you placed cow D first.

Then start with cow B.

1.State that you placed cow B second.

2. List your reasons you placed cow B second.

3. Summarise why you placed cow B in the second position.

Then you start on cow A . Talk about why you placed cow 'B' before cow 'A'.

1. State that you placed cow A third.

2. Go into detail. Say the good points of cow B.

3. You may like to summarise why you placed cow A in that position.

Then talk about cow C.

1. State that you placed cow C fourth.

2. Go into detail. Say why cow C finished behind cow A, but don't dwell on the negative points of cow C. Say the good points of cow C.

3. Summarise why you placed the cow C in that position.

Conclude your speech. Conclude your speech by summarising all of the cows, but very briefly. Then end you speech with an appropriate closing statement.

When saying your speech, there are a few other things to avoid saying.
 * Don't say 'better', say your reasons WHY the sheep was better.
 * Instead of saying 'animal', say the name- for example, heifer, cow, or bull.
 * Instead of saying a few words, just say the one word needed. Instead of saying 'her teeth were neither overshot nor undershot' say 'her teeth her set correctly'.
 * Use past tense- eg. I placed.
 * Don't say 'number'- just say 'A', 'B', 'C', or 'D'.
 * Don't say 'he' or 'she'- use more adjectives, for example, 'the red bull'.
 * Be specific- don't say 'sort of', 'kind of'- say she is. Get straight to the point, and if you need to, be blunt, just not insulting.
 * Do not use the word 'it'- this can be insulting, and the cow can also be referred to as 'he' or 'she'.
 * Don't say 'that'- for example, 'that' rump is better muscled than 'that' one, instead say 'her rump is more muscled than cow 'D'.

Once more, don't be intimidated. You should know the breed characteristics, the systems you need to work through, how to write your notes and how to say your speech. The judge is looking that you do these correctly, and the judge should also talk to you about the class afterwards, to all of the contestants, of not individually. The above guideline is generally used in shows around the world. It is just a guideline, however it is widely agreed to be the most effective way of completing a judging competition. It can also be applied to many other typed of livestock.

Bibliography and External Links
Judging Etiquette

title: Transwiki:Cattle judging


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Talk:A-level Mathematics/OCR/D1/Linear Programming

From Wikipedia

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Any more out there?

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Taxation in the United Kingdom/Introduction

Aim of the Book
This wiki book aims to give a general overview of taxation in the United Kingdom.

Different types of taxes
Taxation in the United Kingdom is levied in a number of ways:

Direct Taxes
These are levied directly upon the taxpayer and are generally taken from the taxpayer's income.

 * Income tax
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Indirect Taxes
These are collected through an intermediary such as a reseller and are generally a tax upon consumption.

 * Value added tax
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 * Insurance premium tax
 * Petroleum revenue tax
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Talk:Taxation in the United Kingdom/Introduction

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Taxation in the United Kingdom/Corporation tax

This page contains a summary to key aspects of the charge to corporation tax.

1.1 /Who pays corporation tax?/ 1.2 /Residents and non-residents/ 1.3 /The schedular system of corporation tax/ 1.4 /Accounting periods/ 1.5 /Tax rates/
 * 1. [[File:100 percent.svg]] Basic structure

2.1 /Rental income/ 2.1.1 /Leases/ 2.1.2 /Furnished holiday accommodation/ 2.2 Schedule D
 * 2. Computational aspects

 * 3. Administration of corporation tax


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title: User talk:Cskautomobile


text:
User talk:Henrygb~enwikibooks

'''I won't come here often. Try w:User talk:Henrygb instead.'''

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Renamed
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title: User talk:Henrygb~enwikibooks


text:
User talk:Caccaduu

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title: User talk:Caccaduu


text:
User talk:Indo freelancer~enwikibooks

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title: User talk:Indo freelancer~enwikibooks


text:
User talk:Dbchaniyara

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title: User talk:Dbchaniyara


text:
User talk:Dnjkirk~enwikibooks

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Your account will be renamed
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title: User talk:Dnjkirk~enwikibooks


text:
User talk:Winnera~enwikibooks

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Your account will be renamed
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Renamed
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title: User talk:Winnera~enwikibooks


text:
Talk:Muggles' Guide to Harry Potter/Books/Prisoner of Azkaban/Chapter 22

One inconsistency here: Fred and George receive their OWL results at the end of term, and Percy receives his NEWT results at the same time. While Harry, Ron, and Hermione sit their OWLs at the end of book 5, they don't get their results until the summer. As the description of Harry receiving his OWL results is quite detailed, where the description in this chapter of Percy and the twins getting their results is one throw-away sentence, I will make the assumption that this is a slight mistake by the author, and in fact the twins wouldn't have actually gotten their results until summer; as employment, which starts right after graduation, ordinarily depends upon NEWT results, I will allow that they may have come back sooner for Percy. Chazz 17:57, 28 October 2006 (UTC)


text:
User talk:Sreekantht

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title: User talk:Sreekantht


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User talk:Mossbilly

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title: User talk:Mossbilly


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User talk:Terrysmith~enwikibooks

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Renamed
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title: User talk:Terrysmith~enwikibooks


text:
User talk:Wphyo

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title: User talk:Wphyo


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User talk:Brianff

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title: User talk:Brianff


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User talk:Gonzalespe

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title: User talk:Gonzalespe


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User talk:Rameshbn

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title: User talk:Rameshbn


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User talk:Kat663

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User talk:Wiseycj

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title: User talk:Wiseycj


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User talk:Sniperdog

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title: User talk:Sniperdog


text:
Talk:IB Biology/The Chemistry of Life

these books should be locked, becuase the information some people are adding is complete rubbish. —The preceding unsigned comment was added by 67.9.138.215 (talk • contribs) 18:05, 28 Oct 2006 (UTC)

title: Talk:IB Biology/The Chemistry of Life


text:
Taxation in the United Kingdom/Stamp taxes

=Introduction=

In the United Kingdom, stamp duty is a form of tax charged on instruments (that is, written documents), and requires a physical stamp to be attached to or impressed upon the instrument in question.

The scope of stamp duty has been reduced dramatically in recent years. Apart from transfers of shares and securities, the issue of bearer instruments and certain transactions involving partnerships, stamp duty was largely abolished in the UK from 1 December, 2003. Stamp duty land tax (SDLT), a new transfer tax derived from stamp duty, was introduced for land transactions from 1 December 2003. Stamp duty reserve tax (SDRT) was introduced on agreements to transfer certain shares and other securities in 1986.

=Stamp duty reserve tax=

Stamp duty reserve tax (SDRT) was introduced under Finance Act 1986 to ensure that a form of tax equivalent to stamp duty would continue to be payable on the transfer of uncertificated shares. At that time, it was expected that the TAURUS share trading system would come into operation. In the event, SDRT was adapted for the charge to trading in uncertificated shares in CREST, and is charged on agreements to transfer shares and other securities. SDRT is not a stamp tax, but a self-assessed transfer tax which is usually collected automatically by stock market participants (such as brokers) when a transaction takes place.

Stamp duty remains in force for shares and securities that are held in certificated form which can only be transferred by using a physical stock transfer form, and runs in parallel to SDRT on agreements to transfer shares. Since 1986, both stamp duty and SDRT have been charged at a rate of 0.5% of the consideration for the transfer of shares (in the case of stamp duty, rounded up to the nearest £5). The same transaction may include an agreement to transfer shares which may trigger a liability to SDRT, and the agreement may later be completed by a transfer of the shares which is liable to stamp duty. Provided that the transfer is stamped within 6 years, the charge to SDRT is cancelled to avoid a double charge.

A higher rate of SDRT at 1.5% is charged for the issue or transfer of shares to a person who operates a depositary receipt scheme or a clearance service (other than CREST, which is exempted). The higher charge compensates for the fact that later transfers of depositary interests or through the clearance services will not attract SDRT.

It is widely expected, although the UK Treasury may wish otherwise, that as a practical matter SDRT will not ultimately survive the introduction of the EU Markets in Financial Instruments Directive (MiFID.) which is designed to create a single market in financial services across the EU. As currently operated, SDRT will create a number of tax, legal and operational barriers that could effectively present an uneven playing field. It is totally unclear how UK Tax Authorities could hope to police transctions wholly effected in other member states.

There is little sign that this is clearly understood by the UK Government nor even faintly comprehended by the UK Stamp Office who are still stuck on the concept of imposing SDRT on transactions effected on national exchanges

=Stamp duty land tax=

Stamp duty land tax (SDLT) is a new tax in land transactions that was introduced by Finance Act 2003 and largely replaces stamp duty with effect from 1 December, 2003. SDLT is not a stamp duty, but a form of self-assessed transfer tax. SDLT is charged on "land transactions" and for typical transactions in land, such as the buying and selling of a residential house, there is little change from stamp duty, except that a tax return is required to be made to the Inland Revenue and documents no longer need to be given a physical stamp. Like any other self-assessed tax, but unlike stamp duty, the Inland Revenue is able to enquire into an SDLT return and raise assessments to recover unpaid SDLT.

For residential house purchases, the current rates in the UK are as follows:

SDLT is not a progressive tax, but rather works on a "slab" basis, so the above percentages apply to the whole of the purchase price. For example, a house priced at £250,000 would attract a SDLT of £2,500, but one of £250,001 would be liable to SDLT of £7,500. Some areas have been designated as disadvantaged areas and have relief from SDLT on residential transactions below a certain level.

In previous years, there had been a high level of house price inflation in the UK but no change in these thresholds, leading to a substantial increase in the revenue from SDLT through fiscal drag. In 2000-01, the Inland Revenue received £2.145bn from residential stamp duty. In 2002-03, it received £3.59bn.

In 2005, the threshold for paying SDLT was raised from £60,000 to £120,000. In 2006, the threshold was further raised to £125,000.

In addition to SDLT on the purchase price for land, SDLT is also charged when a lease is granted. Any premium for the grant is charged to SDLT at the same rates as for the purchase price for a sale of land; SDLT is also charged on the rent payable under the lease, at the rate of 1% of the (discounted) net present value of rent passing under the whole term of the lease. Previously, stamp duty was charged at rate of up to 24% of the annual rent. The amount of SDLT due on the grant of a typical commercial lease generally amounts to a substantial increase from the amount of stamp duty that would have been due previously.

SDLT is also charged on certain transactions involving the transfer of land involving partnerships (transfers of land from or to the partners, or changes in the partners' partnership interests where the partnership owns land).

Whether or not tax is payable Her Majesty's Customs and Revenue require a Return to be received by them within four weeks of the transaction completing failing which they have power to levy a fine on the tax payer - the fine is not for failure to pay the tax but for failure to make the return. When a return is accepted by HMRC they provide a Certificate without which it is impossible to register a change in the land ownership.

=Stamp duty=


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Taxation in the United Kingdom/Capital gains tax

Capital gains in the United Kingdom are subject to tax at the marginal rate of income tax (for individuals) or of corporation tax (for companies).

Capital gains for individuals are taxed slightly differently from those for companies:

Individuals
The basic calculation for individuals (in very broad terms) is proceeds less cost; Individuals also have a capital gains tax free amount or "annual exemption" (in 2006-07 this is £8,800 ).

Companies
For companies, the chargeable gain is calculated (again, in very broad terms) as proceeds less cost; however, instead of taper relief, companies are entitled to indexation allowance, which is calculated with reference to movements in the retail prices index (individuals are also entitled to indexation allowance prior to April 1998). Companies are not entitled to any annual exemption.


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Taxation in the United Kingdom/Value Added Tax

Value Added Tax (VAT) is the third largest source of government revenues in the United Kingdom. It is charged at the standard rate of 20% on supplies of goods and services. It is therefore a tax on consumer expenditure. Certain goods and services are exempt from VAT, and others are subject to VAT at a lower rate of 5% (the reduced rate) or 0% ("zero-rated").


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User:Davejenk1ns

See me at wikipedia under the same name.

title: User:Davejenk1ns


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Taxation in the United Kingdom/National insurance

National Insurance is a system of taxes, and related social security benefits, that has operated in the United Kingdom since its introduction in 1911, and wider extension by the government of Clement Attlee in 1946.

Introduction
The name national insurance was adopted as an expression of the government's aspiration that the system should be qualitatively different from conventional general taxation such as income tax.

The proposed differences that were enacted, or aspired to, included:
 * the revenue was expected to roughly equate to current spending on contributory benefits
 * no means testing of benefits - the amount of benefit paid in respect of any claim by a claimant was the same whether the claimant was rich or poor, depending only on the completeness of the claimant's contribution record
 * a cap on the system's scope for redistribution - above a certain level of earnings or profits no extra contributions were payable
 * the payment of a contribution by an employer for each employee comparable to that paid by the employee

Initially, the most important contributory benefits were the State Retirement Pension and Unemployment Benefit.

With the introduction of employer payroll tax deduction (Pay-As-You-Earn or PAYE), employees' national insurance contributions were collected along with income tax. This replaced the old system of purchasing a contribution certificate or stamp, but for many years some older Britons continued to describe making NI contributions as paying their stamp.

In the contemporary United Kingdom budget national insurance contributions are a significant source of government revenue: £90 billion in 2006-2007, approximately 17% of total government receipts.

Contribution classes
National insurance contributions (NICs) fall into a number of classes. Class 1, 2 and 3 NICs paid are credited to an individual's NI account, which determines entitlements to certain benefits - including the state pension. Class 1A, 1B and 4 NIC do not count towards benefit entitlements but must still be paid if due.

Class 1 contributions are paid by employees and their employers. They are deducted from their gross wages by the employer, with no action required by the employee. The employers also match these contributions (with the one exception below). There are three milestone figures which determine the rate of NICs to be paid: Lower Earnings Limit (LEL), Earnings threshold (ET) and Upper Earnings Limit (UEL).

 * Below the LEL, no NICs are paid.
 * Between the LEL and the ET, NICs are not paid, but are credited as if they were.
 * Between the ET and the UEL, NICs are paid at a rate of 11% on earnings by employees and 12.8% of earnings by employers.
 * Above the UEL, NICs are paid at a rate of 1% on earnings by employees and 12.8% of earnings by employers.

Unlike income tax the limits for class 1 NICs for ordinary employees are calceated on a monthly basis. However those for company directors are calculated on an annual basis.

Class 1A contributions are paid by employers on the value of company cars and other benefits in kind of their employees and directors at rate of 12.8% of the value of the benefits in kind (from their P11Ds).

Class 1B were introduced on 6 April 1999 and are payable whenever an employer enters into a PAYE Settlement Agreement (a PSA) for tax. Class 1B NICs are payable only by employers and payment does not provide any benefit entitlement for individuals.

Class 2 contributions are fixed weekly amounts paid by the self-employed. They are due regardless of trading profits or losses, but people on small (low) earnings can apply for exception from paying and those on high earnings with liability to either Class 1 or 4 can apply for deferment from paying. While the amount is calculated to a weekly figure, they are typically paid monthly or quarterly. For the most part, unlike Class 1, they do not form part of a qualifying contribution record for contributions-based Jobseekers Allowance.

Class 3 contributions are voluntary NICs paid by people that wish to fill a gap in their contributions record which has arisen either by not working or by their earnings being too low. The main reason for paying Class 3 NICs is to ensure that a persons contribution record is preserved for entitlement to the state pension,generally a person needs either 10 or 11years for a minimum state pension (depending on sex and date of birth),although in certain cases fewer years may be required.

Class 4 contributions are paid by self-employed people as a portion of their profits, calculated with income tax at the end of the year, based on figures supplied on the SA100 tax return. Below the earnings threshold no class 4 NICs are due. Above the earnings threshold and below the upper earnings limit class 4 NICs are paid at a rate of 8% of trading profits. Above the upper earnings limit class 4 NICs are paid at a rate of 1% of trading profits. They do not form part of a qualifying contribution record for any benefits, including the state retirement pension.

People who are unable to work for some reason may be able to claim NIC credits. These are equivalent to Class 1 NICs, though are not paid for. They are granted either to maintain a contributions record while not working, or to those applying for benefits whose contribution record is only slightly short of the requirements for those benefits. In the latter case, they are unavailable to fill "gaps" in contribution records for some benefits.

The National Insurance number
The National Insurance numbercard is issued by the former Department of Health and Social Security. Children born and resident in the UK are assigned an NI number (referred to internally as a NINO), and receive a plastic card of similar proportions to a credit card with the number raised on the front shortly before their 16th birthday, and are advised to keep the card safe (only one replacement card may ever be issued over the lifetime of an individual). However, allocation of this number might occur a long time before this occasion (the date can usually be established from the prefix letters used), and siblings may have consecutive numbers - this is dependent on the payment of Child Benefit.

Persons from abroad looking to work in the UK, or those to whom a number was not initially allocated as children, may apply for a number through the Department for Work and Pensions (DWP). The prefixes used are typically different from those used in the normal run.

The format of the number is two letters, six digits, and one optional letter. The example used is typically AB123456C. It is usual to pair off the digits - such separators are seen on forms used by government departments (both internal and external, notably the P45).

In the case of AB 12 34 56 C, the first and second letter cannot be D, F, I, Q, U and V. The second letter also cannot be O. The six digits are sequentially issued (siblings who are few years apart may notice their numbers are consecutive when the numbers are issued together), and the suffix letter is A, B, C, D or absent. The number is unique without the last letter - if there is AB 12 34 56 C, then there will be no AB 12 34 56 D (though it is possible that there will be AB 12 34 57 D). A common error found on documents containing an individual's NI number is the final letter being incorrect, though this error is non-fatal in that an individual can be identified without the last letter.

It is worth noting that, while an individual may be issued with a second NI number when all traces of their original number has been lost, these numbers never change. Some accountants often mistakenly advise their customers of a change, particularly in the suffix letter, where A referred to employment, B to self-employment, etc. The actual meaning of the suffix letter dates back to before NIRS (see below), and referred to the quarter in which that individual's annual record card was due for return, and is roughly (but not directly) linked to their date of birth.

As Britain does not (yet) have a system of personal ID cards, and not everyone has a passport, the NI number is, along with the NHS number, the only system which provides every adult in the country with a code number. Consequently, NI numbers are sometimes used for identification purposes in other contexts which have nothing to do with their original National Insurance purpose. This is despite a clear claim on the back of the NI card that it is not proof of identity.

NIRS
National Insurance contributions for all UK residents and some non-residents are recorded using the NIRS computer software package (National Insurance Recording System, pronounced "nurse"). NIRS is currently in its second generation and is known within the Civil Service as NIRS/2 ("nurse two").

The original NIRS was a more archaic system first used in 1975 without direct user access to its records. A civil servant working within the Contributions Office (NICO) would have to request paper printouts of an individual's account which could take up to two weeks to arrive. New information to be added to the account would be sent to specialised data entry operatives on paper to be input into NIRS.

NIRS/2 is a Microsoft Windows based system with several applications under its umbrella. These include individual applications to access or update an individual National Insurance account, to view employer's National Insurance schemes and a general work management application.

There has been some controversy regarding the NIRS/2 system from its inception in 1996 when problems with the new system attracted widespread media coverage. Due to computer problems, deficiency notices which used to be sent out on an annual basis stopped being issued in 1996. The Inland Revenue is currently (as of August 2004) running an exercise to catch up on a backlog of deficiency notices for the 1996-97 to 2001-02 tax years on the instructions of the Paymaster General. The exercise is due for completion in March 2005. Deficiency notices are due to be issued on an annual basis again from October 2004.


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Japan's Foreign Policy Toward Vietnam 1978-1992

When the United States withdrew from Vietnam in 1973 and South Vietnam fell to the North Vietnamese Army in 1975, US leadership in Asia suffered a severe blow. The power equation in Asia again shifted in 1978, when President Carter announced diplomatic normalization with China and Tokyo signed the Peace and Friendship Treaty (PFT) with Beijing. When Vietnam invaded Cambodia in December 1978, under claims of protecting ethnic Vietnamese, Tokyo's reaction diverged from the responses of Washington and Beijing. Because of the changing power relationships in East Asia, Japan's foreign policy toward Vietnam differed from the US policy when Tokyo acted in its own self interest to steer a course among the United States, China, The Association of Southeast Asian Nations (ASEAN), and Vietnam. An investigation of Japan's foreign policy toward Vietnam during this period could provide an understanding of the larger bilateral relationships of Tokyo and Washington and Tokyo and Beijing, while highlighting regional and domestic factors that caused Tokyo to choose this independent middle course.

Thesis |Chapter 1 | Chapter 2 | Chapter 3 | Chapter 4 | Chapter 5