Point by Point Essay Method Example For Students

Point by Point Essay Method Outline1 Introduction2 Point by Point Method3 Point by Point Essay Example4 Conclusion Presentation The exposition is one of the most compact abstract structures that have an unmistakable structure. Various sorts of papers like a contentious exposition, correlation and difference article, account, spellbinding, and so forth can reflect abstract analysis, political shows, contentions, perceptions of regular daily existence, the recollections and considerations of the writer. As of late, composing of the paper has gotten one of the segments of formal training as a logical hypothesis and one of the most well-known composing task at secondary school. This sort of composing is frequently utilized by instructive establishments to decide the nature of information. Understudies are urged to clarify, remark, or assess the subject of exploration as the article. In this section, we are going to discuss examination and complexity paper and ways how to begin it. Examination and differentiation exposition is focused on the advancement of the connection between at least two things. When in doubt, the objective is to show that shallow contrasts or likenesses are deficient and that a cautious investigation uncovers their unobvious, yet noteworthy, connections or contrasts. You can thoroughly analyze an alternate number of things. In this sort of assignments understudies present their own understanding of realities, express their own pugnacious thoughts, contemplations, sentiments. Composing a decent investigate English exposition is troublesome, yet conceivable. It is important to arrange their musings: to frame their own mentality to the points, to draw up an away from of activity. The fundamental issue for understudies recorded as a hard copy this paper in school is the powerlessness to quickly however accurately set forward their musings. Accordingly, it is prescribed to utilize point by point strategy, likewise called the cut or exchanging technique and square technique. Generally speaking, these sorts of strategies are helpful when you need to settle on any choice, or you have to pick one of the two unique things. Point by Point Method A point-by-point strategy is a hierarchical plan of correlation and difference article. Point-by-point paper doles out to the examination of one purpose of a theme with the purpose of the other subject. The principle quirk is that the essayist considers the analogies and contrasts of two relative points or things adherently for the reason to make a few ends. In contrast with the square technique, the point-by-point strategy includes more data. Here is the framework of how to do the correlation and balance paper as per the point by point technique: The principal section is your presentation that presents two thoughts or things that we should look into; The subsequent section is the primary assemblage of point by point article, that incorporates the thinking of the main point assigning the closeness, just as the distinction between the two themes; The third section is likewise positioned in the primary body and incorporates the conversation of the subsequent point to show another likeness and distinction between the subjects; The fourth body section gives the third point to thoroughly analyze the two things; The fifth section resembles an end, that rehashes the correlation theory and focuses above at the end of the day. Along these lines, here are a few instances of exposition subjects where point by point strategy can be utilized: Maintaining your own business or working for an association? Six days excursion to Amazon or a get-away in Vienna? Something is in every case superior to nothing. Preferred late over never. Windows versus Mac OS Point by point technique is less difficult to use for undergrads, as comparative and various viewpoints are increasingly obvious when they are situated close to one another, and it is simpler to make a few equals in investigate process. .u2af136854cccf1a94ecaf7c20ef450be , .u2af136854cccf1a94ecaf7c20ef450be .postImageUrl , .u2af136854cccf1a94ecaf7c20ef450be .focused content region { min-tallness: 80px; position: relative; } .u2af136854cccf1a94ecaf7c20ef450be , .u2af136854cccf1a94ecaf7c20ef450be:hover , .u2af136854cccf1a94ecaf7c20ef450be:visited , .u2af136854cccf1a94ecaf7c20ef450be:active { border:0!important; } .u2af136854cccf1a94ecaf7c20ef450be .clearfix:after { content: ; show: table; clear: both; } .u2af136854cccf1a94ecaf7c20ef450be { show: square; change: foundation shading 250ms; webkit-progress: foundation shading 250ms; width: 100%; obscurity: 1; change: mistiness 250ms; webkit-change: darkness 250ms; foundation shading: #95A5A6; } .u2af136854cccf1a94ecaf7c20ef450be:active , .u2af136854cccf1a94ecaf7c20ef450be:hover { murkiness: 1; change: haziness 250ms; webkit-change: obscurity 250ms; foundation shading: #2C3E50; } .u2af136854cccf1a94ecaf7c20ef450be .focused content zone { width: 100%; position: relative; } .u2af136854cccf1a94ecaf7c20ef450be .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; text-improvement: underline; } .u2af136854cccf1a94ecaf7c20ef450be .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .u2af136854cccf1a94ecaf7c20ef450be .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; outskirt sweep: 3px; box-shadow: none; text dimension: 14px; text style weight: intense; line-stature: 26px; moz-fringe range: 3px; text-adjust: focus; text-adornment: none; text-shadow: none; width: 80px; min-tallness: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/straightforward arrow.png)no-rehash; position: outright; right: 0; top: 0; } .u2af136854cccf1a94ecaf7c20ef450be:hover .ctaButton { foundation shading: #34495E!important; } .u2af136854cccf1a94eca f7c20ef450be .focused content { show: table; tallness: 80px; cushioning left: 18px; top: 0; } .u2af136854cccf1a94ecaf7c20ef450be-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .u2af136854cccf1a94ecaf7c20ef450be:after { content: ; show: square; clear: both; } READ: Nelson Mandela EssayPoint by Point Essay Example There is the case of how to begin your paper utilizing point by point technique. Secondary school versus College In the life of each adolescent, its chance to settle on a significant choice: to keep on learning at secondary school or to settle on a decision for professional training and to take a crack at a school. These the two choices are acceptable and have some comparative aspects, however generally they are extraordinary. Along these lines, these alternatives can be recognized by the accompanying choices: the cost, time and timetable and scholastic burden. Right off the bat, as indicated by the cost, school is willful and costly, while secondary school is generally compulsory and free. In a school, each understudy needs to purchase his own books when at a secondary school they are without given of charge. Moreover, the learning procedure in here is supported by the administration. Furthermore, regarding time and calendar, school is increasingly reasonable for understudies, as they are answerable for booking their own classes, while at the secondary school the school day is exceptionally organized and sorted out by instructors. Understudies are required to study and work on assignments outside of class dissimilar to class, where they have to work in class. Likewise, undergrads have less an ideal opportunity to give to extracurricular exercises since scholarly desires are higher and they require more opportunity for considering, in spite of the way that they have classes meet 3, 2 or just once every week in contrast with school, where understudies have most classes meet five days per week. The need in a school is given to free preparing of the material by the understudies. The third square is identified with the scholastic burden. On the off chance that we are discussing tests, it ought to be seen, that school is progressively genuine in this angle, as tests here are generally combined and covers a lot of material. Test grades for the most part convey a lot of weight in the last grade, while at secondary school schoolwork, tests, activities, and additional credit regularly raise an understudy's general evaluation. Another idiosyncrasy of school is that most assignments are given in a prospectus toward the start of the semester. The primary concern of the school is that understudies must assume liability for their own training while at the secondary school this obligation has a place with guardians and educators. Considering such focuses as cost, learning procedure and scholastic burden, we can make the determination that concentrating in a school sets up for understudies increasingly genuine requests and requires to be progressively dependable. What's more, every understudy who will enter the school ought to consider this reality so as to have accomplishment in the instructive procedure. End A look into exposition is a regularly utilized kind of English composing task in different classes of secondary school and school, from workmanship to science. The principle objective of this kind of article is a basic examination of any two subjects, finding and bringing up their similitudes and additionally contrasts. Contingent upon the task, such an article can be near just (taking a gander at comparative viewpoints), differentiating just (deciding the various perspectives just) or both relative and differentiating. On the off chance that you don't know how to do your exposition, it is prescribed to utilize point by point strategy, that will assist you with organizing the away from of your work.

Same Sex Unions Essays - John Boswell, Same-sex Marriage

Same Sex Unions Book Review: Same Sex Unions in Premodern Europe by John Boswell The subject of same-sex associations and their authenticity in various social orders is a theme that has been fervently bantered for quite a long time. One society specifically is pre-current Europe. Noted creator and student of history Dr. John Boswell takes a gander at the subject of same-sex associations in his book Same Sex Unions in Premodern Europe. Dr. Boswell contends broadly in his book that the Catholic and Eastern Orthodox chapels not just authorized relationships between accomplices of a similar sex, however really blessed them. This evaluate looks at some particular parts of the book, and dissects them. Before an investigation of the Same Sex Unions in Premodern Europe can be assessed, it's imperative to know a little about the creator himself and a big motivator for he. Dr. Boswell was an educator at Yale University and Chairman of Yale's history division for a long time. He was an honor winning researcher, creator and student of history. Notwithstanding composing Same Sex Unions in Premodern Europe he likewise composed a few different works, for example, Christianity, Social Tolerance and Homosexuality. Two of his most noteworthy expert accomplishments included being a Woodrow Wilson Fellow and a Fulbright researcher. It is his broad preparing as a Historian and his very own comprehension homosexuality that gave him special understanding into the composition of Same Sex Unions in Premodern Europe. In Same Sex Unions in Modern Europe, Boswell takes an exceptionally dubious situation in saying that the Catholic and Eastern Orthodox houses of worship really purified same sex associations, while simultaneously, introducing his perspectives so that any knowledgeable student of history would? carefully. He nearly repudiates himself at a few focuses in the book and notices that his thoughts are liable to banter among his companions. Boswell, recorded as a hard copy this book has basically settled a Premodern Europe where hetero marriage was to a great extent disregarded by agnostics and debilitated by the congregation. Additionally, as per Boswell, men would basically match off so as to perform obligations that were viewed as fundamental to society, for example, war, exchange, instruction, companionship, and so forth. As Boswell puts ?it is not really amazing that there should been a Christian solemnizing same sex associations.? I don't concur with him on this reason, despite the fact that homosexuality has existed in creature species and in people since the beginnings of our reality, how might he be so intense as to accept that most of these alleged sets were gay? As I would like to think that wide of an announcement resembles saying that any two men that shake hands or grasp should consequently be gay. There is a subsequent explicit point that I wish to bring up with respect to medieval minister and the religious life. Boswell calls attention to in Same Sex Unions in Premodern Europe that little fellows found performing gay acts were ?rebuffed? by being sent to a religious community. Was this implied as ?discipline? to deny these young men of their childhood or to segregate them from the alleged powers that caused them to play out these demonstrations? Boswell calls attention to ?regardless, being set with priests was probably going to give the best condition to find other men impractically intrigued by their own sexual orientation.? That is just fine, yet he subverts his own proposal here. On the off chance that the Christian Right of the time so eagerly upheld same sex associations, at that point for what reason would young men who occupied with same-sex acts be ?rebuffed? by any means? Ought not they be urged to be gay? Boswell not just gently repudiates himself here, he goes ab ove and beyond and for all intents and purposes annihilates his own proposition. Through perusing Same Sex Unions in Premodern Europe, relating it to my own encounters as a history major, and gay male, also conversations in class, I don't accept that equivalent sex associations were as vigorously authorized in Premodern Europe by holy places as Boswell would have us accept. It is my feeling that there have vacillations among at that point and now as to precisely how much homosexuality is endured by the alleged standard society. There were places, for example, Ancient Greece where it was acknowledged and cutting edge liberal areas for example, San Francisco, California that have an enormous gay/lesbian populace. In the two spots both previously

The Chemistry of Depression - Neurotransmitters and More

The Chemistry of Depression - Neurotransmitters and More Depression Causes Print The Chemistry of Depression What Is the Biochemical Basis of Depression? By Nancy Schimelpfening Nancy Schimelpfening, MS is the administrator for the non-profit depression support group Depression Sanctuary. Nancy has a lifetime of experience with depression, experiencing firsthand how devastating this illness can be. Learn about our editorial policy Nancy Schimelpfening Medically reviewed by Medically reviewed by Steven Gans, MD on November 10, 2019 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on February 04, 2020 Depression Overview Types Symptoms Causes & Risk Factors Diagnosis Treatment Coping ADA & Your Rights Depression in Kids Istockphoto.com/Stock Photo ©ttsz In This Article Table of Contents Expand Neurotransmitters Chemical Imbalances Treating Depression View All There are several theories about what causes depression. The condition most likely results from a complex interplay of individual factors, but one of the most widely accepted explanations cites abnormal brain chemistry.?? Sometimes, people with depression relate the condition back to a specific factor, such as a traumatic event in their life. However, its not uncommon for people who are depressed to be confused as to whyâ€"they may even feel as though they dont have a reason to be depressed. In these cases, learning about the theories of what causes depression can be helpful. Researchers have suggested that for some people, having too little of certain substances in the brain (called neurotransmitters) could contribute to depression. Restoring the balance of brain chemicals could help alleviate symptomsâ€"which is where the different classes of antidepressant medications may come in. It seems simple, but even with the help of medications that work to increase or balance specific neurotransmitters in the brain, depression is a highly complex condition to treat. What proves to be an effective treatment for one person with depression may not work for someone else. Even something that has worked well for someone in the past may become less effective over time, or even stop working, for reasons were still trying to understand. Researchers continue to try to better understand the mechanisms of depression, including brain chemicals, in hopes of finding explanations for these complexities and developing more effective ways to treat them. Depression Discussion Guide Get our printable guide to help you ask the right questions at your next doctors appointment. Download PDF Depression is also a multi-faceted condition, but having an awareness of the brain chemistry component can be useful for medical and mental health professionals, researchers, and many people who have depression. Heres an overview of what is known (and not-yet-known) about how chemical imbalances in the brain may influence depression. Neurotransmitters Put simply, neurotransmitters are chemical messengers in the brain. The nerve cells of the brain use neurotransmitters to communicate with each other. The messages they send are believed to play a role in mood regulation. The three neurotransmitters implicated in depression are: NorepinephrineSerotoninDopamine There are other neurotransmitters that can send messages in the brain, including glutamate, GABA, and acetylcholine. Researchers are still learning about the role these brain chemicals play in depression and other conditions, such as Alzheimers and fibromyalgia. How Neurotransmitters Work How Cells Communicate With Neurotransmitters The space between two nerve cells is called the synapse. When cells want to communicate, neurotransmitters can be packaged up and released from the end (axon) of a presynaptic cell. As a packet of neurotransmitters crosses the space, it can be taken up by receptors for a specific chemical on postsynaptic cells (dendrite). For example, serotonin receptors pick up serotonin molecules. If there are any excess molecules in the space, the presynaptic cell will gather them back up and reprocess them to use in another communication. Each type of neurotransmitter can carry a different message and plays a unique role in creating an individuals brain chemistry. Imbalances in these chemicals may contribute to mental health conditions such as depression. How Brain Cells Communicate Norepinephrine Norepinephrine is a neurotransmitter and a hormone. It plays a role in the fight or flight response along with adrenaline. It helps send messages from one nerve cell to the next. In the 1960s, Joseph J. Schildkraut suggested norepinephrine was the brain chemical of interest for depression when he presented the catecholamine hypothesis of mood disorders. He proposed depression occurred when there is too little norepinephrine in certain brain circuits. Alternatively, mania results when there is too much of the neurotransmitter in the brain. There is evidence that supports the hypothesis, however, it has not gone unchallenged by researchers. For one, changes in norepinephrine levels do not affect mood in every person. Further, medications specifically targeting norepinephrine may alleviate depression in some people, but not in others. Therefore, researchers now understand that having too little norepinephrine isnt the only chemical cause of depression. Catecholamines and the Stress Response Serotonin Another neurotransmitter is serotonin or the feel good chemical. In addition to helping regulate your mood, serotonin has a number of different jobs throughout the body from your gut to blood clotting to sexual function. In relation to its role in depression, serotonin has taken center stage in the past few decades thanks to the advent of antidepressant medications like Prozac (fluoxetine) and other selective serotonin reuptake inhibitors (SSRIs). As their name implies, these medications specifically act on serotonin molecules. Researchers have been looking into serotonins role in mood disorders for almost 30 years. Arthur J. Prange, Jr. and Alec Coppens permissive hypothesis originally suggested low serotonin levels allowed levels of norepinephrine to fall as well, but that serotonin levels could be manipulated to indirectly raise norepinephrine. Newer antidepressants called serotonin-norepinephrine reuptake inhibitors (SNRIs) like Effexor (venlafaxine) target both serotonin and norepinephrine. Tricyclic antidepressants (TCAs) also affect both norepinephrine and serotonin, however, they have the added effect of influencing histamine and acetylcholine. These substances produce the side effects TCAs are known for, such as dry mouth, blurry vision, constipation, and urinary hesitancy, among others. SSRIs, on the other hand, do not affect histamine and acetylcholine and dont have the same side effects, and are safer from a cardiovascular standpoint. Therefore, doctors, psychiatrists, and people with depression tend to prefer them to older classes of antidepressants like TCAs. Dopamine A third substance that might play a role in mood is dopamine. Dopamine creates positive feelings associated with reward or reinforcement that motivate us to continue with a task or activity. Dopamine is believed to play an important role in a variety of conditions affecting the brain, including Parkinsons and schizophrenia. There is also evidence that reduced dopamine levels can contribute to depression in some people.?? When other treatments have failed, medications that affect the dopamine system are often added and can be helpful for some people with depression. How Addictions Develop Low Neurotransmitter Levels If low levels of neurotransmitters can contribute to depression, an important question is what causes the low levels of serotonin, norepinephrine, or dopamine in the first place? Research has indicated several potential causes of chemical imbalances in the brain, including: Too little of a specific neurotransmitter (for example, serotonin) is being producedNot enough receptor sites to receive the neurotransmitterPresynaptic cells are taking the neurotransmitter back up before it has a chance to reach the receptor cellToo few of the molecules that build neurotransmitters (chemical precursors)Molecules that help make neurotransmitters (specific enzymes) are in short supply When there is a breakdown anywhere in the process, low levels of neurotransmitters can result. Several emerging theories are concerned with the factors that promote lowered levels, such as cellular (specifically mitochondrial) stress.?? But one of the main challenges for researchers and doctors hoping to connect depression to low levels of specific brain chemicals is that they dont have a way to consistently and accurately measure them.?? Treating Depression Understanding the chemistry of depression may help people better understand the treatments available. While psychotherapy is helpful for some people with depression, if there is a chemical imbalance in the brain, it may not be enough to address their symptoms. If a person finds that therapy alone is not helping them manage their depression, they may want to try medication. For some people, antidepressants combined with psychotherapy proves especially effective for addressing their symptoms. To complicate treatment further, medication does not always work for people with depression. One study evaluating the effectiveness of currently available antidepressants found that these medications only work in about 60% of people with depression.?? Even if your depression is primarily linked to an imbalance of chemicals in the brain, depression affects both your internal and external life. Therefore, medication without therapy may not be sufficient to address all the ways in which depression can affect you. There is also research that suggests neurotransmitter levels can be affected by factors other than medication and that psychotherapy can help a person learn about them. For example, stress may contribute to low levels of certain neurotransmitters. While taking an antidepressant medication might help with the symptoms, it doesnt necessarily address the cause of the low levels. In this situation, therapy to improve stress management and reduce stress could potentially be helpful. Combating Stigma ?Acknowledging the limitations of our current knowledge of depression and its treatment is important. In recent years, some researchers have expressed concerns that pharmaceutical companies marketing antidepressant medications may have misled consumers by oversimplifying or misrepresenting the research into the brain chemistry of depression.?? Additionally, sociological research has found that the stigma attached to depression (and taking medication to treat it) is not necessarily lessened by the theory of chemical imbalance. Several studies have found that when told depression is caused by a chemical imbalance, people tend to feel less confident in their ability to manage the condition.?? Other studies have found that when depression is framed as a disease of the brain, people are more likely to feel the need to avoid a person with depression (usually out of the fear that they are dangerous).?? Not all the research has been negative, though. Several studies included in a 2012 meta-analysis indicated that one of the most effective ways to address and challenge social stigma around mental illness is to educate and discuss conditions and treatmentâ€"which includes being upfront and honest about what is still unknown or not well understood. Depression Statistics Everyone Should Know More Than Changing Brain Chemistry Researchers are studying other molecular pathways in the brain (the glutaminergic, cholinergic, and opioid systems) to see what role they may play in depression. It may be that rather than a simple deficiency in a one specific brain chemical being the causative factor, some depression symptoms could be related to the relative levels of each type of neurotransmitter in different regions of the brain. Rather than being a simple equation of some unknown factor causing low levels of one or more neurotransmitters and these low levels creating the symptoms of depression, the actual basis of depression is much more complex. While this complexity is often evident to people living with depression, medical professionals and researchers are still trying to understand the intricate nature of diagnosing and treating the condition. For example, in addition to the role of neurotransmitters, we know there are multiple factors involved in causing depression ranging from genetic factors and childhood experiences to our present day-to-day lives and relationships. Even inflammation is being explored as a potential contributing factor.?? A Word From Verywell Neurotransmitters likely play a role in depression, but its also clear that biochemical changes alone cannot explain the complete reality of depression; other factors are at play as well. Accepting how little we truly know about the chemistry of depression can help us maintain perspective and expectations for the medications used to treat depression. For people who are trying to find the right treatment, understanding the complex chemistry can be reassuring when a particular drug doesnt work for them or if they need to try more than one antidepressant.?? Understanding the complexity of depression can also be helpful for those who have been offered hurtful advice, such as being told to just snap out of it. It is no easier for someone to forget they are depressed than it would be for someone with diabetes to lower their blood sugar by simply not thinking about it. Being realistic about the limitations of our knowledge can help us remember that for the time being, there is no one treatment that will work for everyone with depression. More often than not an interdisciplinary approach is needed. At the very least, every person dealing with depression needs and deserves a support team. The Best Online Resources for Depression

The Chemistry of Depression - Neurotransmitters and More

The Chemistry of Depression - Neurotransmitters and More Depression Causes Print The Chemistry of Depression What Is the Biochemical Basis of Depression? By Nancy Schimelpfening Nancy Schimelpfening, MS is the administrator for the non-profit depression support group Depression Sanctuary. Nancy has a lifetime of experience with depression, experiencing firsthand how devastating this illness can be. Learn about our editorial policy Nancy Schimelpfening Medically reviewed by Medically reviewed by Steven Gans, MD on November 10, 2019 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on February 04, 2020 Depression Overview Types Symptoms Causes & Risk Factors Diagnosis Treatment Coping ADA & Your Rights Depression in Kids Istockphoto.com/Stock Photo ©ttsz In This Article Table of Contents Expand Neurotransmitters Chemical Imbalances Treating Depression View All There are several theories about what causes depression. The condition most likely results from a complex interplay of individual factors, but one of the most widely accepted explanations cites abnormal brain chemistry.?? Sometimes, people with depression relate the condition back to a specific factor, such as a traumatic event in their life. However, its not uncommon for people who are depressed to be confused as to whyâ€"they may even feel as though they dont have a reason to be depressed. In these cases, learning about the theories of what causes depression can be helpful. Researchers have suggested that for some people, having too little of certain substances in the brain (called neurotransmitters) could contribute to depression. Restoring the balance of brain chemicals could help alleviate symptomsâ€"which is where the different classes of antidepressant medications may come in. It seems simple, but even with the help of medications that work to increase or balance specific neurotransmitters in the brain, depression is a highly complex condition to treat. What proves to be an effective treatment for one person with depression may not work for someone else. Even something that has worked well for someone in the past may become less effective over time, or even stop working, for reasons were still trying to understand. Researchers continue to try to better understand the mechanisms of depression, including brain chemicals, in hopes of finding explanations for these complexities and developing more effective ways to treat them. Depression Discussion Guide Get our printable guide to help you ask the right questions at your next doctors appointment. Download PDF Depression is also a multi-faceted condition, but having an awareness of the brain chemistry component can be useful for medical and mental health professionals, researchers, and many people who have depression. Heres an overview of what is known (and not-yet-known) about how chemical imbalances in the brain may influence depression. Neurotransmitters Put simply, neurotransmitters are chemical messengers in the brain. The nerve cells of the brain use neurotransmitters to communicate with each other. The messages they send are believed to play a role in mood regulation. The three neurotransmitters implicated in depression are: NorepinephrineSerotoninDopamine There are other neurotransmitters that can send messages in the brain, including glutamate, GABA, and acetylcholine. Researchers are still learning about the role these brain chemicals play in depression and other conditions, such as Alzheimers and fibromyalgia. How Neurotransmitters Work How Cells Communicate With Neurotransmitters The space between two nerve cells is called the synapse. When cells want to communicate, neurotransmitters can be packaged up and released from the end (axon) of a presynaptic cell. As a packet of neurotransmitters crosses the space, it can be taken up by receptors for a specific chemical on postsynaptic cells (dendrite). For example, serotonin receptors pick up serotonin molecules. If there are any excess molecules in the space, the presynaptic cell will gather them back up and reprocess them to use in another communication. Each type of neurotransmitter can carry a different message and plays a unique role in creating an individuals brain chemistry. Imbalances in these chemicals may contribute to mental health conditions such as depression. How Brain Cells Communicate Norepinephrine Norepinephrine is a neurotransmitter and a hormone. It plays a role in the fight or flight response along with adrenaline. It helps send messages from one nerve cell to the next. In the 1960s, Joseph J. Schildkraut suggested norepinephrine was the brain chemical of interest for depression when he presented the catecholamine hypothesis of mood disorders. He proposed depression occurred when there is too little norepinephrine in certain brain circuits. Alternatively, mania results when there is too much of the neurotransmitter in the brain. There is evidence that supports the hypothesis, however, it has not gone unchallenged by researchers. For one, changes in norepinephrine levels do not affect mood in every person. Further, medications specifically targeting norepinephrine may alleviate depression in some people, but not in others. Therefore, researchers now understand that having too little norepinephrine isnt the only chemical cause of depression. Catecholamines and the Stress Response Serotonin Another neurotransmitter is serotonin or the feel good chemical. In addition to helping regulate your mood, serotonin has a number of different jobs throughout the body from your gut to blood clotting to sexual function. In relation to its role in depression, serotonin has taken center stage in the past few decades thanks to the advent of antidepressant medications like Prozac (fluoxetine) and other selective serotonin reuptake inhibitors (SSRIs). As their name implies, these medications specifically act on serotonin molecules. Researchers have been looking into serotonins role in mood disorders for almost 30 years. Arthur J. Prange, Jr. and Alec Coppens permissive hypothesis originally suggested low serotonin levels allowed levels of norepinephrine to fall as well, but that serotonin levels could be manipulated to indirectly raise norepinephrine. Newer antidepressants called serotonin-norepinephrine reuptake inhibitors (SNRIs) like Effexor (venlafaxine) target both serotonin and norepinephrine. Tricyclic antidepressants (TCAs) also affect both norepinephrine and serotonin, however, they have the added effect of influencing histamine and acetylcholine. These substances produce the side effects TCAs are known for, such as dry mouth, blurry vision, constipation, and urinary hesitancy, among others. SSRIs, on the other hand, do not affect histamine and acetylcholine and dont have the same side effects, and are safer from a cardiovascular standpoint. Therefore, doctors, psychiatrists, and people with depression tend to prefer them to older classes of antidepressants like TCAs. Dopamine A third substance that might play a role in mood is dopamine. Dopamine creates positive feelings associated with reward or reinforcement that motivate us to continue with a task or activity. Dopamine is believed to play an important role in a variety of conditions affecting the brain, including Parkinsons and schizophrenia. There is also evidence that reduced dopamine levels can contribute to depression in some people.?? When other treatments have failed, medications that affect the dopamine system are often added and can be helpful for some people with depression. How Addictions Develop Low Neurotransmitter Levels If low levels of neurotransmitters can contribute to depression, an important question is what causes the low levels of serotonin, norepinephrine, or dopamine in the first place? Research has indicated several potential causes of chemical imbalances in the brain, including: Too little of a specific neurotransmitter (for example, serotonin) is being producedNot enough receptor sites to receive the neurotransmitterPresynaptic cells are taking the neurotransmitter back up before it has a chance to reach the receptor cellToo few of the molecules that build neurotransmitters (chemical precursors)Molecules that help make neurotransmitters (specific enzymes) are in short supply When there is a breakdown anywhere in the process, low levels of neurotransmitters can result. Several emerging theories are concerned with the factors that promote lowered levels, such as cellular (specifically mitochondrial) stress.?? But one of the main challenges for researchers and doctors hoping to connect depression to low levels of specific brain chemicals is that they dont have a way to consistently and accurately measure them.?? Treating Depression Understanding the chemistry of depression may help people better understand the treatments available. While psychotherapy is helpful for some people with depression, if there is a chemical imbalance in the brain, it may not be enough to address their symptoms. If a person finds that therapy alone is not helping them manage their depression, they may want to try medication. For some people, antidepressants combined with psychotherapy proves especially effective for addressing their symptoms. To complicate treatment further, medication does not always work for people with depression. One study evaluating the effectiveness of currently available antidepressants found that these medications only work in about 60% of people with depression.?? Even if your depression is primarily linked to an imbalance of chemicals in the brain, depression affects both your internal and external life. Therefore, medication without therapy may not be sufficient to address all the ways in which depression can affect you. There is also research that suggests neurotransmitter levels can be affected by factors other than medication and that psychotherapy can help a person learn about them. For example, stress may contribute to low levels of certain neurotransmitters. While taking an antidepressant medication might help with the symptoms, it doesnt necessarily address the cause of the low levels. In this situation, therapy to improve stress management and reduce stress could potentially be helpful. Combating Stigma ?Acknowledging the limitations of our current knowledge of depression and its treatment is important. In recent years, some researchers have expressed concerns that pharmaceutical companies marketing antidepressant medications may have misled consumers by oversimplifying or misrepresenting the research into the brain chemistry of depression.?? Additionally, sociological research has found that the stigma attached to depression (and taking medication to treat it) is not necessarily lessened by the theory of chemical imbalance. Several studies have found that when told depression is caused by a chemical imbalance, people tend to feel less confident in their ability to manage the condition.?? Other studies have found that when depression is framed as a disease of the brain, people are more likely to feel the need to avoid a person with depression (usually out of the fear that they are dangerous).?? Not all the research has been negative, though. Several studies included in a 2012 meta-analysis indicated that one of the most effective ways to address and challenge social stigma around mental illness is to educate and discuss conditions and treatmentâ€"which includes being upfront and honest about what is still unknown or not well understood. Depression Statistics Everyone Should Know More Than Changing Brain Chemistry Researchers are studying other molecular pathways in the brain (the glutaminergic, cholinergic, and opioid systems) to see what role they may play in depression. It may be that rather than a simple deficiency in a one specific brain chemical being the causative factor, some depression symptoms could be related to the relative levels of each type of neurotransmitter in different regions of the brain. Rather than being a simple equation of some unknown factor causing low levels of one or more neurotransmitters and these low levels creating the symptoms of depression, the actual basis of depression is much more complex. While this complexity is often evident to people living with depression, medical professionals and researchers are still trying to understand the intricate nature of diagnosing and treating the condition. For example, in addition to the role of neurotransmitters, we know there are multiple factors involved in causing depression ranging from genetic factors and childhood experiences to our present day-to-day lives and relationships. Even inflammation is being explored as a potential contributing factor.?? A Word From Verywell Neurotransmitters likely play a role in depression, but its also clear that biochemical changes alone cannot explain the complete reality of depression; other factors are at play as well. Accepting how little we truly know about the chemistry of depression can help us maintain perspective and expectations for the medications used to treat depression. For people who are trying to find the right treatment, understanding the complex chemistry can be reassuring when a particular drug doesnt work for them or if they need to try more than one antidepressant.?? Understanding the complexity of depression can also be helpful for those who have been offered hurtful advice, such as being told to just snap out of it. It is no easier for someone to forget they are depressed than it would be for someone with diabetes to lower their blood sugar by simply not thinking about it. Being realistic about the limitations of our knowledge can help us remember that for the time being, there is no one treatment that will work for everyone with depression. More often than not an interdisciplinary approach is needed. At the very least, every person dealing with depression needs and deserves a support team. The Best Online Resources for Depression

AdBlue Fluid and Cleaner Diesel Emissions

AdBlue is the German brand name for a clear, non-toxic—though slightly corrosive to some metals—aqueous urea solution used to treat exhaust on  modern clean diesel engines. The generic name for a chemically equivalent solution used in the non-European market (predominantly North America) is Diesel Emissions Fluid (DEF). The primary use of AdBlue and similar DEFs is to be used in conjunction with a Selective Catalytic Reduction (SCR) converter to control oxides of nitrogen (NOx) diesel emissions. On average, NOx emissions are reduced by approximately 80 percent because of this process. How DEFs Work The AdBlue solution is comprised of 32.5 percent high purity urea diluted in distilled water and carried onboard the diesel vehicle in a special independent tank. Under the direction of the onboard computer and a NOx sensor, the fluid is pumped into the exhaust stream at the rate of 2 to 4 ounces to a gallon of ultra-low sulfur diesel fuel (ULSD) consumed. There, in the hot exhaust stack, the urea solution is converted into ammonia (NH3) which reacts with NOx in the exhaust. The resulting chemical breakdown  and re-bonding of the constituent elements of each reactant produce plain nitrogen and water vapor instead of harmful oxides of nitrogen.   Standardized as Aqueous Urea Solution (AU) 32, the AdBlue solution is trademarked to German company the German Association of the Automotive Industry (VDA), but there  is a variety of other DEFs available on the American market including BlueTec by German automotive corporation Daimler AG and the Canadian version H2Blu. How and Where Is AdBlue Replenished? Refilling the AdBlue tank is  not a do-it-yourself task. Although it is possible to purchase the solution at the retail level, it is generally available only through a dealership or service shop. The systems are designed with a capacity of several gallons (seven to ten) which translates into several thousands of miles. Under normal vehicle operating conditions, the DEF tank needs to be refilled only during regularly scheduled maintenance. However, as of 2013, trucks and diesel engine cars have been created to allow users to refill their own DEF tanks. As a result, a number of truck stops and gas stations have begun offering a DEF pump next to the diesel fuel pump. You may even purchase small quantities—or order large containers for commercial use—to keep at home. Although safe to handle and non-toxic, AdBlue can eat through some metals. It is recommended that DEFs be stored at cool temperatures away from direct sunlight and moisture in a well-ventilated area. According to a Cummins Filtration report on the standard, AdBlue freezes at 12 degrees Fahrenheit, but the process of freezing and thawing does not degrade the product as the water in the urea  solution will freeze and thaw as the fluid does.

Introduction. A Resounding “Thank You” Is Directed Toward

Introduction A resounding â€Å"thank you† is directed toward former President, George W. Bush for mandating the â€Å"No Child Left Behind† Act in 2002, which consists of the Common Core State Standards (CCSS) Initiative. CCSS is set of quality academic standards in math and English for grade levels K-12 that outlines what a student should have learned at the successful completion of each grade. Ultimately, the CCSS levels the learning field for students across America, regardless of social class, race, or disability by requiring all students to meet the same standards of quality education. Statement of the Problem The popularity of the CCSS falls onto a spectrum. One end favors the CCSS and is a part of the population that resides in†¦show more content†¦The Future of Education Looking forward, enforcing nationwide K-12 education standards will shrink the earning gap and increase the earning potential of everyday Americans. Those persons who cannot afford the luxury of college would be able to earn a livable wage with just a high school diploma because there will be job market opened for them. In contrast to today’s job market, where minimal a graduate degree is needed to gain competitive employment. The job market’s affinity to post-graduate degrees is a direct result of the lack of faith in the public school system. Employers do not believe that incoming recent high school graduates are prepared for the workforce. Current Issues in Education High-stakes Testing Test-based accountability systems, the application of tests to hold individuals or institutions accountable for achievement and to reward accomplishment, have transformed into the cornerstone of United States federal education policy. The past decade has observed a nationwide adoption of test-based accountability systems in the U.S. Consider just one essential manifestation of this burgeoning trend: test sales have grown from roughly $260 million yearly in 1997 to nearly $700 million now—almost a threefold increase (Supovitz, 2017). Where was the money spent? Research tells us that high-stakes assessments can and doShow MoreRelatedHow Social Media Has Changed Our Life1937 Words   |  8 Pagesshare their stories, identify themselves, but an online market – where products are popularized by famous people’ broadcast. As a part of it, the advertising campaign between Taylor Swift, a musician-singer, and the pop brand Coca-Cola achieved resoundin g success. The commercial, with the participation of tons of cat, brings to the audience great, happy, and enthusiastic feeling as well as introducing Taylor Swift’s coming album. 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The Writing Process Essay - 608 Words

The Writing Process Writing a paper on the writing process is pretty hard. The writing process is different from one person to another. You come across questions like, What exactly is the writing process?; and Must you follow one persons writing process if yours is different?; This is where I came across the answer to my questions, write however you wish to write. If one person likes free write first and another person likes to write a draft first, let them do how they please. The writing process is something that you figure out yourself as you go through school. I personally think that is why they make us take English for so many years. Through the years, I found that some teachers forced you to write certain ways. I believe that†¦show more content†¦I dont agree with him. The only way for someone to improve his or her writing is if a peer reads over it and explains what could be done to improve it. In The Makers Eye: Revising Your Own Manuscript, Murray says, Writers must learn to be their own worst enemy; (Murray 87). He is trying to say that when it comes to editing, you must be able to accept criticism from others and be suspicious of it. Just because they say that you should rearrange that paragraph doesnt necessarily mean you have to. The way you wrote the paragraph could be in your own voice. Your papers should be filled with your voice. Voice is what makes your writing personal. But your voice could be different depending on what you write about. I would put a lot more of my feelings in a paper about food, than a paper about how the polar ice caps are melting. Revising and rewriting a paper is a common step in the writing process. Personally, I think your paper would be crap if you skipped these steps but Im sure someone has done it before. Every writer has revised and rewritten a paper. Do you think that Shakespeare wrote Romeo and Juliet in one shot? I dont think so. 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John Maynard Keynes free essay sample

Biographical account of John Maynard Keynes. This paper talks about the life of John Maynard Keynes. It also discuss some parts of the Keynesian era and his theories of the economy. John Maynard Keynes was born in 1883 and died in 1946. He was one of the greatest economists. John changed the way of the post war economic policy and he was the only one that had a whole branch of economic named after him. Keynes was a political activist and he was always devising schemes and programs. Keynes view of the world was It is not true that individuals posses a prescriptive natural liberty in their economic activities. There is no compact conferring perpetual rights on those who have or on those who acquire the world in not so governed from above that private and social interest always coincide. It is not a correct deduction from the principle of economics that enlighten self-interest always operates in the public interest. We will write a custom essay sample on John Maynard Keynes or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Nor is it true that self interest generally is enlighten, more often individuals acting separately to promote their own ends are to ignorant or weak to attain even these (Minsky 149).

Buddhism and Confucianism free essay sample

Buddhism and Confucianism share many similarities, such as their influence on Chinese society and also teaching their people to be virtuous. They do though, differ in their beliefs and on a fundamental point; Buddhism is spiritual, while Confucianism is entirely secular. Buddhism and Confucianism are parallel in several ways. First, as mentioned before, they both influenced Chinese society in a way. Buddhism influenced China by the improvements of landscape painting. Their belief teaches compassion, karma, reincarnation, meditation, enlightenment, and respect of Heaven and Earth. The influence of Buddhism grew o such an extent that vast amounts of finical and human resources were expended on the creation and establishment of impressive works of art and elaborate temples. This growing interest in Buddhism helped to inspire new ways of depicting deities, new types of architectural spaces in which to worship them, and new ritual motions and actions. Confucians influences the basis of society, family structure, and the government for thousands of years. We will write a custom essay sample on Buddhism and Confucianism or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Buddhism encourages a respect for life; in China it helped modify the cruel punishments call for under Legalism. Buddhism espoused respect for all forms of life. Buddhism encouraged the people to be charitable and monasteries became the cultural centers of learning and scholarship. On the other hand, Confucianism had a great impact on the Chinese civilization. It greatly influenced their attitude toward life and it also set their patterns of living and standards of social value. Because of their influence on Chinese society, Buddhism and Confucianism also taught their followers good conduct. The Buddha taught that nirvana, or union with the universal spirit, can be reached through an understanding of the Four Noble Truths and the Eightfold Path, not through reincarnations from one cast to another. Confucianism taught that social order, harmony, and good government should be based on strong family relationships. Education was also important both to the welfare of an individual and to society and the respect to parents and elders were important to a well-ordered society, too While they may be similar on several levels, Confucianism and Buddhism can certainly be worlds apart in some aspects. One of them, and most important of all the differences, is the distinction between the secular and the spiritual. Confucianism, for one, is very spiritual, as it believes in the afterlife, the spirit that unties everything (Brahman), as well as believing the reincarnation. Even though Buddhism somewhat believe in reincarnation, they desperately try to avoid it, as they want to achieve Nirvana, or union with the universal spirit, which offers release from human suffering. Buddhists focus on minimizing or eliminating suffering. They try to master and reduce the desires and attachments that cause suffering. They are also very big on the cultivation of compassion towards all beings that can suffer. Confucianism, on the other hand, is entirely secular. Its followers devote their time solely to the principal of reciprocity and also the three essential values: Xiao, Ren, and Li. It also focuses mainly on the cultivation of character and human-heartedness, along with fulfilling ones duties to family and country. And because of their differences between their †¦.. t leads to their difference in their belief system. Buddhism is a religion while Confucianism is more of a philosophy. Confucianism believes that you should be improved by education and development of your character, while Buddhism belief is that there will always be negativity in life, and that all life has a lot of suffering in it. Therefore, you cannot change that. This is why Buddhists think reincarnation is a bad thing Also, the Confucians believed you need to understand the relationship with family, and to follow the five goals of Confucianism. The Buddhists had a totally different idea for this though†¦ they believe that you just need to follow behavior in the ways of the eightfold path As you can see Confucianism and Buddhism are very different, but at the same time they are very similar. Each belief has its unique view on basic beliefs, overall goals, goals of the individual believer, view of life, rules of behavior, views of society and influence on China. Even though some of the views are negative, it is the only way the people of that belief know.

Ecological Footprint essays

Ecological Footprint essays As you read down through my ecological footprint summary, you can see that there is a huge problem with the amount of resources that I use. If everyone lived like me, there would be a need for six and a half planets to keep the system of our vast planet from shutting down. We all grew up with buzz words like acid rain, ozone layer, global warming, Exxon Valdez, Cheronobyl, and so on. We didn't have to learn about the environmental movement, we were born into it. The big reason why you should buy locally produced food is simple,trucks spew exhaust and trucks that travel further spew more exhaust. Favour products that are produced locally less distance means less pollution It's a matter of math that a reduced meat lifestyle has less impact on the environment. It takes 4 lbs of cereal grains to make 1 lb of chicken; eating meat is essentially an inefficient way of eating vegetable products. When we eat grains in this manner, much more has to be produced then we really needthat means more pesticides, more water wasted, more transportation, etc. It's true that a lot of beef cattle just range on grass but there are still the issues of methane (one of the most potent greenhouse gases) from livestock, antibiotics in our food, soil erosion, and the treatment of animals An "Ecological Footprint" is a measure of the "load" imposed on the natural environment by a given population and represents the land area necessary to sustain current levels of resource consumption and waste discharge by the population. Human activities such as eating, traveling, heating homes, and purchasing consumer items all contribute to ecological footprints. Yet, the Earth's population grows by nearly 100 million people each year. And all over the planet ,productive ecosystems and farms are being converted into subdivisions, parking lots, industrial parks, shopping malls and highways - all ecological wastelands.the automobile, fast a ...

Information Technology Buisness Essay Example | Topics and Well Written Essays - 2000 words

Information Technology Buisness - Essay Example The store, however, lacked computer applications for supporting the business functions. In the following section, a discussion will be made on some recommendations for e-business systems and Enterprise Business Systems for supporting the growth of the online business. The management of the business should understand that today’s business strategizing calls for more flexibility than in the past. They also require to note that strategy development process needs to be much more dynamic. There is the promotion of new value propositions by new companies, and new technologies are being used to give companies a competitive advantage. The company will also need to take very informal and dynamic approaches which tend to degenerate from strategy into tactics. For instance, the company may create a website, so as to advertise its existing and new products. The website will reach a lot of potential customers from a wide area. This is because the e-business enables the market to become global. The general purpose of search engines like Google enables the potential customer to find all the products on sale. Through the website, the clients can also make enquiries about the products, relating to price and durability. The company may also decide to sell its current and new products via a portal without rethinking the nature of its products (Harmon, Guttman & Rosen, 2001). In connection to making use of the internet for the sale of products, the business needs to consider using mobile systems. The mobile systems make e-commerce time independent and user location. However, regulatory issues are to be developed, especially regarding the international e-commerce and guarantee questions. Of concern also are the legal issues on e-cross border transactions and e-contracting. In the development of e-business applications, it will need to create a plan linking the business applications with the steps it wants to take to get to the future state.

Literature Review on Personalized Web Improvement

On Personalized Web Improvement - Literature review Example О Ð ¿Ã'€Ð ¾Ã µÃ ºÃ'‚Ð µ Ð Ã ¾Ã ²Ã ¾Ã' Ã'‚Ð ¸ 21.02.2017ИÃ' Ã ¿Ã'€Ð °Ã ²Ã »Ã µÃ ½Ã ¸Ã µ Ð ½Ã µÃ ºÃ ¾Ã'€Ã'€Ð µÃ ºÃ'‚Ð ½Ã'‹Ã'… Ð ´Ã °Ã ½Ã ½Ã'‹Ã'… Ð ² Ã' Ã'‚Ð °Ã'‚Ð ¸Ã' Ã'‚Ð ¸Ã ºÃ µ Ð ¿Ã'€Ð ¾Ã' Ã'€Ð ¾Ã'‡Ð µÃ º Ð ¸ Ð ¾Ã'‚Ð ºÃ °Ã ·Ã ¾Ã ² Ð ¡Ã »Ã'Æ'Ð ¶Ã ±Ã ° Ð ¿Ã ¾Ã ´Ã ´Ã µÃ'€Ð ¶Ã ºÃ ¸ +7 (495) 789-02-33 Ð ­Ã »Ã µÃ ºÃ'‚Ã'€Ð ¾Ã ½Ã ½Ã °Ã'  Ð ¿Ã ¾Ã'‡Ã'‚Ð ° ПÐ °Ã'€Ð ¾Ã »Ã'Å' Ð’Ð ¾Ã ¹Ã'‚Ð ¸ Ðâ€"Ð °Ã'€Ð µÃ ³Ã ¸Ã' Ã'‚Ã'€Ð ¸Ã'€Ð ¾Ã ²Ã °Ã'‚Ã'Å'Ã' Ã'  PRO-Ð Ã ºÃ ºÃ °Ã'Æ'Ð ½Ã'‚ Ðâ€"Ð °Ã ±Ã'‹Ð »Ã ¸ Ð ¿Ã °Ã'€Ð ¾Ã »Ã'Å'? RU ПÐ ¾Ã ´Ã °Ã'€Ð ºÃ ¸! БÐ ¸Ã'€Ð ¶Ã ° Ð ºÃ ¾Ã ¿Ã ¸Ã'€Ð °Ã ¹Ã'‚Ð ¸Ã ½Ã ³Ã ° БÐ ¸Ã'€Ð ¶Ã ° Ã'€Ð µÃ'€Ð °Ã ¹Ã'‚Ð ¸Ã ½Ã ³Ã ° ÐÅ"Ð °Ã ³Ã °Ã ·Ã ¸Ã ½ Ã' Ã'‚Ð °Ã'‚Ð µÃ ¹ ÐÅ"Ð °Ã ³Ã °Ã ·Ã ¸Ã ½ Ð ½Ã ¾Ã ²Ã ¾Ã' Ã'‚Ð µÃ ¹ Ð £Ã ½Ã ¸Ã ºÃ °Ã »Ã'Å'Ð ½Ã ¾Ã' Ã'‚Ã'Å' Ã'‚Ð µÃ ºÃ' Ã'‚Ð ° ПÃ'€Ð ¾Ã ²Ã µÃ'€Ð ºÃ ° Ð ¾Ã'€Ã'„Ð ¾Ã ³Ã'€Ð °Ã'„Ð ¸Ã ¸ SEO-Ð °Ã ½Ã °Ã »Ã ¸Ã · Ð ¡Ã ¸Ã ½Ã ¾Ã ½Ã ¸Ã ¼Ã'‹ Ð º Ã' Ã »Ã ¾Ã ²Ã'Æ' Ð £Ã ½Ã ¸Ã ºÃ °Ã »Ã'Å'Ð ½Ã ¾Ã' Ã'‚Ã'Å' Ã' Ã °Ã ¹Ã'‚Ð ° Ð £Ã ½Ã ¸Ã ºÃ °Ã »Ã'Å'Ð ½Ã ¾Ã' Ã'‚Ã'Å' Ð ´Ã ¾Ã ºÃ'Æ'Ð ¼Ã µÃ ½Ã'‚Ð ° Ð  Ã µÃ ³Ã'Æ'Ð »Ã' Ã'€Ð ½Ã °Ã'  Ð ¿Ã'€Ð ¾Ã ²Ã µÃ'€Ð ºÃ ° API Ã'Æ'Ð ½Ã ¸Ã ºÃ °Ã »Ã'Å'Ð ½Ã ¾Ã' Ã'‚Ð ¸ ПÐ °Ã ºÃ µÃ'‚Ã'‹ Ã' Ã ¸Ã ¼Ã ²Ã ¾Ã »Ã ¾Ã ² SEO-Ð ºÃ ¾Ã ¿Ã ¸Ã'€Ð °Ã ¹Ã'‚Ð ¸Ã ½Ã ³ Ð ¾Ã'‚ Ð »Ã'Æ'Ã'‡Ã'ˆÐ ¸Ã'… Ð °Ã ²Ã'‚Ð ¾Ã'€Ð ¾Ã ², Ã'€Ð °Ã ±Ã ¾Ã'‚Ð ° Ð ºÃ ¾Ã ¿Ã ¸Ã'€Ð °Ã ¹Ã'‚Ð µÃ'€Ð ¾Ã ¼ Ð ½Ã ° Ð ´Ã ¾Ã ¼Ã'Æ' SEO-Ð Ã Ã Ãâ€ºÃËœÃâ€" Ð ¢Ãâ€¢ÃÅ¡Ã ¡Ã ¢Ã  The literature review "Literature Review on Personalized Web Improvement" discusses today personalised web portals. The paper also analyzes the ways that a program can offer personalisation and how to improve such a service. A personalized web portal lets them quickly check what they need and move on. There are numerous other advantages to the end user, of course. The issue is that there is an inherent tension between personalization and security (Lee and Cranage, 2010). As information becomes personalized, particularly if that information has to be stored on a remote server (like Google), the risk of someone's private data being stolen increases tremendously. If these portals end up governing the entire way that people surf the Net and use electronic services, then they become immensely valuable for marketers, spammers, hackers and phishers. As noted, the most common personalized web services are portals or applications that govern the way one relates to the Internet based on user input. Facebook, for example, is a modular system: It has its core functionality that can be changed according to the individual need of the user, particularly in terms of what information is being shared and what social networking features one uses, and then first and third-party applications can be installed to allow more interaction. Facebook can include news or stocks tickers, games, etc. Of course, Facebook's recent problems with privacy management also show some of the problems with these approaches (Vascellaro, 2010). The literature review "Literature Review on Personalized Web Improvement" discusses today personalised web portals. The paper also analyzes the ways that a program can offer personalisation and how to improve such a service. A personalized web portal lets them quickly check what they need and move on. There are numerous other advantages to the end user, of course. The issue is that there is an inherent tension between personalization and security (Lee and Cranage, 2010). As information becomes personalized, particularly if that information has to be stored on a remote server (like Google), the risk of someone's private data being stolen increases tremendously. If these portals end up governing the entire way that people surf the Net and use electronic services, then they become immensely valuable for marketers, spammers, hackers and phishers. As noted, the most common personalized web services are portals or applications that govern the way one relates to the Internet based on user input. Facebook, for example, is a modular system: It has its core functionality that can be changed according to the individual need of the user, particularly in terms of what information is being shared and what social networking features one uses, and then first and third-party applications can be installed to allow more interaction. Facebook can include news or stocks tickers, games, etc. Of course, Facebook's recent problems with privacy management also show some of the problems with these approaches (Vascellaro, 2010). Ð’Ã' Ã µÃ ³Ã ¾ Ã' Ã ¸Ã ¼Ã ²Ã ¾Ã »Ã ¾Ã ²: 1527 БÐ µÃ · Ð ¿Ã'€Ð ¾Ã ±Ã µÃ »Ã ¾Ã ²: 1290 КÐ ¾Ã »Ã ¸Ã'‡Ð µÃ' Ã'‚Ð ²Ã ¾ Ã' Ã »Ã ¾Ã ²: 240 ПÃ'€Ð ¾Ã ²Ã µÃ'€Ð ¸Ã'‚Ã'Å' SEO-Ð ´Ã °Ã ½Ã ½Ã'‹Ð µ ОÐ ¿Ã ¸Ã' Ã °Ã ½Ã ¸Ã µ ОÐ ¿Ã ¸Ã' Ã °Ã ½Ã ¸Ã µ Ã' Ã µÃ'€Ð ²Ã ¸Ã' Ã ° SEO-Ð °Ã ½Ã °Ã »Ã ¸Ã · Ã'‚Ð µÃ ºÃ' Ã'‚Ð ° Ð ¾Ã'‚ TEXT.RU - Ã' Ã'‚Ð ¾ Ã'Æ'Ð ½Ã ¸Ã ºÃ °Ã »Ã'Å'Ð ½Ã'‹Ð ¹ Ã' Ã µÃ'€Ð ²Ã ¸Ã' , Ð ½Ã µ Ð ¸Ã ¼Ã µÃ'ŽÃ'‰Ð ¸Ã ¹ Ð °Ã ½Ã °Ã »Ã ¾Ã ³Ã ¾Ã ². Ð’Ð ¾Ã ·Ã ¼Ã ¾Ã ¶Ã ½Ã ¾Ã' Ã'‚Ã'Å' Ð ¿Ã ¾Ã ´Ã' Ã ²Ã µÃ'‚Ð ºÃ ¸  «Ã ²Ã ¾Ã ´Ã'‹Â », Ð ·Ã °Ã' Ã ¿Ã °Ã ¼Ã »Ã µÃ ½Ã ½Ã ¾Ã' Ã'‚Ð ¸ Ð ¸ Ð ºÃ »Ã'ŽÃ'‡Ð µÃ ¹ Ð ² Ã'‚Ð µÃ ºÃ' Ã'‚Ð µ Ð ¿Ã ¾Ã ·Ã ²Ã ¾Ã »Ã' Ã µÃ'‚ Ã' Ã ´Ã µÃ »Ã °Ã'‚Ã'Å' Ð °Ã ½Ã °Ã »Ã ¸Ã · Ã'‚Ð µÃ ºÃ' Ã'‚Ð ° Ð ¸Ã ½Ã'‚Ð µÃ'€Ð °Ã ºÃ'‚Ð ¸Ã ²Ã ½Ã'‹Ð ¼ Ð ¸ Ð »Ã µÃ ³Ã ºÃ ¸Ã ¼ Ð ´Ã »Ã'  Ð ²Ã ¾Ã' Ã ¿Ã'€Ð ¸Ã' Ã'‚Ð ¸Ã' . SEO-Ð °Ã ½Ã °Ã »Ã ¸Ã · Ã'‚Ð µÃ ºÃ' Ã'‚Ð ° Ð ²Ã ºÃ »Ã'ŽÃ'‡Ð °Ã µÃ'‚ Ð ² Ã' Ã µÃ ±Ã' : âÅ"” Ð ¡Ã'‡Ð µÃ'‚Ã'‡Ð ¸Ã º Ã' Ã ¸Ã ¼Ã ²Ã ¾Ã »Ã ¾Ã ², Ð ¿Ã ¾Ã ´Ã' Ã'‡Ð µÃ'‚ Ð ºÃ ¾Ã »Ã ¸Ã'‡Ð µÃ' Ã'‚Ð ²Ã ° Ð ·Ã ½Ã °Ã ºÃ ¾Ã ² Ð ¸ Ã' Ã »Ã ¾Ã ² Ð ² Ã'‚Ð µÃ ºÃ' Ã'‚Ð µ Ð ¾Ã ½Ã »Ã °Ã ¹Ã ½ Ð ¡ Ð ¿Ã ¾Ã ¼Ã ¾Ã'‰Ã'Å'Ã'Ž Ð ´Ã °Ã ½Ã ½Ã ¾Ã ³Ã ¾ Ð ¾Ã ½Ã »Ã °Ã ¹Ã ½-Ã' Ã µÃ'€Ð ²Ã ¸Ã' Ã ° Ð ¼Ã ¾Ã ¶Ã ½Ã ¾ Ð ¾Ã ¿Ã'€Ð µÃ ´Ã µÃ »Ã ¸Ã'‚Ã'Å' Ã'‡Ð ¸Ã' Ã »Ã ¾ Ã' Ã »Ã ¾Ã ² Ð ² Ã'‚Ð µÃ ºÃ' Ã'‚Ð µ, Ð ° Ã'‚Ð °Ã ºÃ ¶Ã µ Ð ºÃ ¾Ã »Ã ¸Ã'‡Ð µÃ' Ã'‚Ð ²Ã ¾ Ã' Ã ¸Ã ¼Ã ²Ã ¾Ã »Ã ¾Ã ² Ã'  Ð ¿Ã'€Ð ¾Ã ±Ã µÃ »Ã °Ã ¼Ã ¸ Ð ¸ Ð ±Ã µÃ · Ð ½Ã ¸Ã'…. âÅ"” ОÐ ¿Ã'€Ð µÃ ´Ã µÃ »Ã µÃ ½Ã ¸Ã µ Ð ºÃ »Ã'ŽÃ'‡Ð µÃ ¹ Ð ¸ Ã' Ã µÃ ¼Ã °Ã ½Ã'‚Ð ¸Ã'‡Ð µÃ' Ã ºÃ ¾Ã ³Ã ¾ Ã' Ã ´Ã'€Ð ° Ã'‚Ð µÃ ºÃ' Ã'‚Ð ° Ð’Ð ¾Ã ·Ã ¼Ã ¾Ã ¶Ã ½Ã ¾Ã' Ã'‚Ã'Å' Ð ½Ã °Ã'…Ð ¾Ã ¶Ã ´Ã µÃ ½Ã ¸Ã'  Ð ¿Ã ¾Ã ¸Ã' Ã ºÃ ¾Ã ²Ã'‹Ã'… Ð ºÃ »Ã'ŽÃ'‡Ð µÃ ¹ Ð ² Ã'‚Ð µÃ ºÃ' Ã'‚Ð µ Ð ¸ Ð ¾Ã ¿Ã'€Ð µÃ ´Ã µÃ »Ã µÃ ½Ã ¸Ã'  Ð ¸Ã'… Ð ºÃ ¾Ã »Ã ¸Ã'‡Ð µÃ' Ã'‚Ð ²Ã ° Ð ¿Ã ¾Ã »Ã µÃ ·Ã ½Ã ° Ð ºÃ °Ã º Ð ´Ã »Ã'  Ð ½Ã °Ã ¿Ã ¸Ã' Ã °Ã ½Ã ¸Ã'  Ð ½Ã ¾Ã ²Ã ¾Ã ³Ã ¾ Ã'‚Ð µÃ ºÃ' Ã'‚Ð °, Ã'‚Ð °Ã º Ð ¸ Ð ´Ã »Ã'  Ð ¾Ã ¿Ã'‚Ð ¸Ã ¼Ã ¸Ã ·Ã °Ã'†Ð ¸Ã ¸ Ã'Æ'Ð ¶Ã µ Ã' Ã'Æ'Ã'‰Ð µÃ' Ã'‚Ð ²Ã'Æ'Ã'ŽÃ'‰Ð µÃ ³Ã ¾. Ð  Ã °Ã' Ã ¿Ã ¾Ã »Ã ¾Ã ¶Ã µÃ ½Ã ¸Ã µ Ð ºÃ »Ã'ŽÃ'‡Ð µÃ ²Ã'‹Ã'… Ã' Ã »Ã ¾Ã ² Ð ¿Ã ¾ Ð ³Ã'€Ã'Æ'Ð ¿Ã ¿Ã °Ã ¼ Ð ¸ Ð ¿Ã ¾ Ã'‡Ð °Ã' Ã'‚Ð ¾Ã'‚Ð µ Ã' Ã ´Ã µÃ »Ã °Ã µÃ'‚ Ð ½Ã °Ã ²Ã ¸Ã ³Ã °Ã'†Ð ¸Ã'Ž Ð ¿Ã ¾ Ð ºÃ »Ã'ŽÃ'‡Ð °Ã ¼ Ã'Æ'Ð ´Ã ¾Ã ±Ã ½Ã ¾Ã ¹ Ð ¸ Ð ±Ã'‹Ã' Ã'‚Ã'€Ð ¾Ã ¹. Ð ¡Ã µÃ'€Ð ²Ã ¸Ã'  Ã'‚Ð °Ã ºÃ ¶Ã µ Ð ½Ã °Ã  ¹Ã ´Ã µÃ'‚ Ð ¸ Ð ¼Ã ¾Ã'€Ã'„Ð ¾Ã »Ã ¾Ã ³Ã ¸Ã'‡Ð µÃ' Ã ºÃ ¸Ã µ Ð ²Ã °Ã'€Ð ¸Ã °Ã ½Ã'‚Ã'‹ Ð ºÃ »Ã'ŽÃ'‡Ð µÃ ¹, Ð ºÃ ¾Ã'‚Ð ¾Ã'€Ã'‹Ð µ Ð ²Ã'‹Ð ´Ã µÃ »Ã' Ã'‚Ã' Ã'  Ð ² Ã'‚Ð µÃ ºÃ' Ã'‚Ð µ Ð ¿Ã'€Ð ¸ Ð ½Ã °Ã ¶Ã °Ã'‚Ð ¸Ã ¸ Ð ½Ã ° Ð ½Ã'Æ'Ð ¶Ã ½Ã ¾Ã µ Ð ºÃ »Ã'ŽÃ'‡Ð µÃ ²Ã ¾Ã µ Ã' Ã »Ã ¾Ã ²Ã ¾. âÅ"” ОÐ ¿Ã'€Ð µÃ ´Ã µÃ »Ã µÃ ½Ã ¸Ã µ Ð ¿Ã'€Ð ¾Ã'†Ð µÃ ½Ã'‚Ð ° Ð ²Ã ¾Ã ´Ã ½Ã ¾Ã' Ã'‚Ð ¸ Ã'‚Ð µÃ ºÃ' Ã'‚Ð ° ДÐ °Ã ½Ã ½Ã'‹Ð ¹ Ð ¿Ã °Ã'€Ð °Ã ¼Ã µÃ'‚Ã'€ Ð ¾Ã'‚Ð ¾Ã ±Ã'€Ð °Ã ¶Ã °Ã µÃ'‚ Ð ¿Ã'€Ð ¾Ã'†Ð µÃ ½Ã'‚ Ð ½Ã °Ã »Ã ¸Ã'‡Ð ¸Ã'  Ð ² Ã'‚Ð µÃ ºÃ' Ã'‚Ð µ Ã' Ã'‚Ð ¾Ã ¿-Ã' Ã »Ã ¾Ã ², Ã'„Ã'€Ð °Ã ·Ã µÃ ¾Ã »Ã ¾Ã ³Ã ¸Ã ·Ã ¼Ã ¾Ã ², Ð ° Ã'‚Ð °Ã ºÃ ¶Ã µ Ã' Ã »Ã ¾Ã ²Ã µÃ' Ã ½Ã'‹Ã'… Ð ¾Ã ±Ã ¾Ã'€Ð ¾Ã'‚Ð ¾Ã ², Ã'„Ã'€Ð °Ã ·, Ã' Ã ¾Ã µÃ ´Ã ¸Ã ½Ã ¸Ã'‚Ð µÃ »Ã'Å'Ð ½Ã'‹Ã'… Ã' Ã »Ã ¾Ã ², Ã' Ã ²Ã »Ã' Ã'ŽÃ'‰Ð ¸Ã'…Ã' Ã'  Ð ½Ã µ Ð ·Ã ½Ã °Ã'‡Ð ¸Ã ¼Ã'‹Ð ¼Ã ¸ Ð ¸ Ð ½Ã µ Ð ½Ã µÃ' Ã'Æ'Ã'‰Ð ¸Ã ¼Ã ¸ Ã' Ã ¼Ã'‹Ã' Ã »Ã ¾Ã ²Ã ¾Ã ¹ Ð ½Ã °Ã ³Ã'€Ã'Æ'Ð ·Ã ºÃ ¸. Ð Ã µÃ ±Ã ¾Ã »Ã'Å'Ã'ˆÐ ¾Ã µ Ã' Ã ¾Ã ´Ã µÃ'€Ð ¶Ã °Ã ½Ã ¸Ã µ  «Ã ²Ã ¾Ã ´Ã'‹Â » Ð ² Ã'‚Ð µÃ ºÃ' Ã'‚Ð µ Ã' Ã ²Ã »Ã' Ã µÃ'‚Ã' Ã'  Ð µÃ' Ã'‚Ð µÃ' Ã'‚Ð ²Ã µÃ ½Ã ½Ã'‹Ð ¼ Ð ¿Ã ¾Ã ºÃ °Ã ·Ã °Ã'‚Ð µÃ »Ã µÃ ¼, Ð ¿Ã'€Ð ¸ Ã' Ã '‚Ð ¾Ã ¼: Ð ´Ã ¾ 15% - Ð µÃ' Ã'‚Ð µÃ' Ã'‚Ð ²Ã µÃ ½Ã ½Ã ¾Ã µ Ã' Ã ¾Ã ´Ã µÃ'€Ð ¶Ã °Ã ½Ã ¸Ã µ  «Ã ²Ã ¾Ã ´Ã'‹Â » Ð ² Ã'‚Ð µÃ ºÃ' Ã'‚Ð µ; Ð ¾Ã'‚ 15% Ð ´Ã ¾ 30% - Ð ¿Ã'€Ð µÃ ²Ã'‹Ã'ˆÐ µÃ ½Ã ½Ã ¾Ã µ Ã' Ã ¾Ã ´Ã µÃ'€Ð ¶Ã °Ã ½Ã ¸Ã µ  «Ã ²Ã ¾Ã ´Ã'‹Â » Ð ² Ã'‚Ð µÃ ºÃ' Ã'‚Ð µ; Ð ±Ã ¾Ã »Ã'Å'Ã'ˆÐ µ 30% - Ð ²Ã'‹Ã' Ã ¾Ã ºÃ ¾Ã µ Ã' Ã ¾Ã ´Ã µÃ'€Ð ¶Ã °Ã ½Ã ¸Ã µ  «Ã ²Ã ¾Ã ´Ã'‹Â » Ð ² Ã'‚Ð µÃ ºÃ' Ã'‚Ð µ. âÅ"” ОÐ ¿Ã'€Ð µÃ ´Ã µÃ »Ã µÃ ½Ã ¸Ã µ Ð ¿Ã'€Ð ¾Ã'†Ð µÃ ½Ã'‚Ð ° Ð ·Ã °Ã' Ã ¿Ã °Ã ¼Ã »Ã µÃ ½Ã ½Ã ¾Ã' Ã'‚Ð ¸ Ã'‚Ð µÃ ºÃ' Ã'‚Ð ° ПÃ'€Ð ¾Ã'†Ð µÃ ½Ã'‚ Ð ·Ã °Ã' Ã ¿Ã °Ã ¼Ã »Ã µÃ ½Ã ½Ã ¾Ã' Ã'‚Ð ¸ Ã'‚Ð µÃ ºÃ' Ã'‚Ð ° Ð ¾Ã'‚Ã'€Ð °Ã ¶Ã °Ã µÃ'‚ Ð ºÃ ¾Ã »Ã ¸Ã'‡Ð µÃ' Ã'‚Ð ²Ã ¾ Ð ¿Ã ¾Ã ¸Ã' Ã ºÃ ¾Ã ²Ã'‹Ã'… Ð ºÃ »Ã'ŽÃ'‡Ð µÃ ²Ã'‹Ã'… Ã' Ã »Ã ¾Ã ² Ð ² Ã'‚Ð µÃ ºÃ' Ã'‚Ð µ. Ð §Ã µÃ ¼ Ð ±Ã ¾Ã »Ã'Å'Ã'ˆÐ µ Ð ² Ã'‚Ð µÃ ºÃ' Ã'‚Ð µ Ð ºÃ »Ã'ŽÃ'‡Ð µÃ ²Ã'‹Ã'… Ã' Ã »Ã ¾Ã ², Ã'‚Ð µÃ ¼ Ð ²Ã'‹Ã'ˆÐ µ Ð µÃ ³Ã ¾ Ð ·Ã °Ã' Ã ¿Ã °Ã ¼Ã »Ã µÃ ½Ã ½Ã ¾Ã' Ã'‚Ã'Å': Ð ´Ã ¾ 30% - Ð ¾Ã'‚Ã' Ã'Æ'Ã'‚Ã' Ã'‚Ð ²Ã ¸Ã µ Ð ¸Ã »Ã ¸ Ð µÃ' Ã'‚Ð µÃ' Ã'‚Ð ²Ã µÃ ½Ã ½Ã ¾Ã µ Ã' Ã ¾Ã ´Ã µÃ'€Ð ¶Ã °Ã ½Ã ¸Ã µ Ð ºÃ »Ã'ŽÃ'‡Ð µÃ ²Ã'‹Ã'… Ã' Ã »Ã ¾Ã ² Ð ² Ã'‚Ð µÃ ºÃ' Ã'‚Ð µ; Ð ¾Ã'‚ 30% Ð ´Ã ¾ 60% - SEO-Ð ¾Ã ¿Ã'‚Ð ¸Ã ¼Ã ¸Ã ·Ã ¸Ã'€Ð ¾Ã ²Ã °Ã ½Ã ½Ã'‹Ð ¹ Ã'‚Ð µÃ ºÃ' Ã'‚. Ð’ Ð ±Ã ¾Ã »Ã'Å'Ã'ˆÐ ¸Ã ½Ã' Ã'‚Ð ²Ã µ Ã' Ã »Ã'Æ'Ã'‡Ð °Ã µÃ ² Ð ¿Ã ¾Ã ¸Ã' Ã ºÃ ¾Ã ²Ã'‹Ð µ Ã' Ã ¸Ã' Ã'‚Ð µÃ ¼Ã'‹ Ã' Ã'‡Ð ¸Ã'‚Ð °Ã'ŽÃ'‚ Ð ´Ã °Ã ½Ã ½Ã'‹Ð ¹ Ã'‚Ð µÃ ºÃ' Ã'‚ Ã'€Ð µÃ »Ã µÃ ²Ã °Ã ½Ã'‚Ð ½Ã'‹Ð ¼ Ð ºÃ »Ã'ŽÃ'‡Ð µÃ ²Ã'‹Ð ¼ Ã' Ã »Ã ¾Ã ²Ã °Ã ¼, Ð ºÃ ¾Ã'‚Ð ¾Ã'€Ã'‹Ð µ Ã'Æ'Ð ºÃ °Ã ·Ã °Ã ½Ã'‹ Ð ² Ã'‚Ð µÃ ºÃ' Ã'‚Ð µ. Ð ¾Ã'‚ 60% - Ã' Ã ¸Ã »Ã'Å'Ð ½Ã ¾ Ð ¾Ã ¿Ã'‚Ð ¸Ã ¼Ã ¸Ã ·Ã ¸Ã'€Ð ¾Ã ²Ã °Ã ½Ã ½Ã'‹Ð ¹ Ð ¸Ã »Ã ¸ Ð ·Ã °Ã' Ã ¿Ã °Ã ¼Ã »Ã µÃ ½Ã ½Ã'‹Ð ¹ Ð ºÃ »Ã'ŽÃ'‡Ð µÃ ²Ã'‹Ð ¼Ã ¸ Ã' Ã »Ã ¾Ã ²Ã °Ã ¼Ã ¸ Ã'‚Ð µÃ ºÃ' Ã'‚. âÅ"” ПÐ ¾Ã ¸Ã' Ã º Ã' Ã ¼Ã µÃ'ˆÐ °Ã ½Ã ½Ã'‹Ã'… Ã' Ã »Ã ¾Ã ² Ð ¸Ã »Ã ¸ Ã' Ã »Ã ¾Ã ² Ð ² Ã'€Ð °Ã ·Ã »Ã ¸Ã'‡Ð ½Ã'‹Ã'… Ã'€Ð °Ã' Ã ºÃ »Ã °Ã ´Ã ºÃ °Ã'… Ð ºÃ »Ã °Ã ²Ã ¸Ã °Ã'‚Ã'Æ'Ã'€Ã'‹ ДÐ °Ã ½Ã ½Ã'‹Ð ¹ Ð ¿Ã °Ã'€Ð °Ã ¼Ã µÃ'‚Ã'€ Ð ¿Ã ¾Ã ºÃ °Ã ·Ã'‹Ð ²Ã °Ã µÃ'‚ Ð ºÃ ¾Ã »Ã ¸Ã'‡Ð µÃ' Ã'‚Ð ²Ã ¾ Ã' Ã »Ã ¾Ã ², Ã' Ã ¾Ã' Ã'‚Ð ¾Ã' Ã'‰Ð ¸Ã'… Ð ¸Ã · Ð ±Ã'Æ'Ð ºÃ ² Ã'€Ð °Ã ·Ã »Ã ¸Ã'‡Ð ½Ã'‹Ã'… Ð °Ã »Ã'„Ð °Ã ²Ã ¸Ã'‚Ð ¾Ã ². 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Companies Act 2013 and CSR

Companies Act 2013 and CSR Corporate Social Responsibility (CSR) has become an important part of companys functioning. With companies having a legal entity and existence in the eyes of law are required to contribute towards the society that they operate in. This has given emergence to CSR activities being evolved over a period of time. Corporate Social Responsibility (CSR) refers to various activities being undertaken with the aim of social welfare and welfare of the masses at large and includes various activities like Healthcare facilities, education, women empowerment, sanitation and hygiene etc. Though expenditures are incurred by the companies with regard to CSR activities since long ago, but the evolution of CSR activities can be broadly classified into Pre Companies Act 2013 and post Companies Act 2013 era. Further there are various income tax implications which are associated with CSR activities both in pre and post Companies Act 2013. Discussing the same in detail as follows: Prior to Companies Act, 2013: Prior to Companies Act 2013, the regulations as per Companies Act 1956 were applicable wherein there was no mandatory requirement on behalf of the companies to undertake CSR activities. It was on the companys option to decide whether to undertake CSR activities or not. There were many companies who did undertake CSR activities but not out of legal compulsion but to enhance their goodwill and set up better networks etc. Tax Implication: Thus, as the CSR activities was voluntary for companies there was no separate provision mentioned in this regard in the Income Tax Act, 1961 and various amendments thereon until 2013. Any expenditure incurred by companies as part of their CSR programmes was treated in the similar fashion and were guided by the other provisions of the Income Tax Act. Thus, such expenditures were claimed as deduction for companies to arrive at their taxable income as per sections like 35(2AA), 35(AC), 80G etc. Furthermore, such CSR activities related expenditure was generally claimed as a general deduction as per section 37(1) of Income Tax Act, 1961 rather than under sections 30 to 36 dealing with specific expense related deductions. This was the treatment for CSR activities and their tax implications. Post Companies Act 2013: With the advent of Companies Act, 2013 making several amendments to the original Companies Act of 1956, there was an important amendment with regard to the Corporate Social Responsibility. With Companies Act, 2013 section 135(1) was introduced which made CSR activities mandatory for companies to be incur under certain application criteria. Thus companies with certain level of turnover or profits (mentioned further) would be compulsorily required to spend a certain percentage of their profits as CSR activities. Definition for the same is also mentioned in the act. Applicability: The section 135(1) as per Companies Act 2013is applicable to all the companies whether they are domestic company or foreign company, holding or subsidiary company, public or private company, if during any of the three preceding financial year Turnover of the company is 1000 cr. or more. Net worth of the company is 500 cr. or more. Net profit of the company is 5 cr. or more. On fulfilling any of the above three mentioned criteria, CSR obligations arise for the company. Quantum of Money to be Spent on CSR Activities: As per the mandate of the Companies Act 2013 u/s 135(1), the company which fulfils the above mentioned criteria is required to spend minimum of 2% of Average Net profit of the company for immediately three preceding financial years as CSR activities. Further, such amount should be spent in accordance with the items falling within the regulations of Schedule 7 of the Companies Act, 2013. This list of activities which are regarded as the broad spectrum of social welfare activities is not considered an exhaustive list. Thus, any expenditure for social welfare as approved by the companys board and CSR committee would be considered as CSR related expense provided it should not be with regards to the business and its operations in any way and should primarily focus upon the welfare of the society or masses at large. In case the company is not able to spend the required amount and fulfil its CSR obligation, they are required to disclose the same in their Annual reports. Computation of Average Net Profit: The computation of Average net profit which forms the base for determining the minimum amount to be spent on CSR activities is discussed in the section 198 As per companies Act 2013. This should not include the following: Any profits or gains of any overseas branch of the company. Any dividends received from any Indian company which is already in compliance with the Section 135 of the Companies Act 2013 i.e. it already complies with the CSR related obligation and thus dividend would have been distributed after complying with CSR obligation. The computation of the Average net profit can be summarised as follows: Particulars Amount Net profit After tax XXX Add: Allowed Credits Subsidies received from any government or public authority XX Gain on sale of any immovable property (original cost WDV) XX Less: Credits disallowed: Profit of capital nature like sale of any undertaking or unit XX Profit earned on sale of forfeited shares XX Premium received on debentures or shares XX Gain on sale of any immovable property (sales consideration original cost) XX Surplus on revaluing asset or liability at fair value (routed through P/L) XX Less: Expenses Allowed Directors Remuneration XX Bonus/ commission paid to staff XX Interest on debentures XX Usual working Charges XX Interest on loans (secured or unsecured) XX Tax on business profits (for any special reason) XX Tax on abnormal profits of the business XX Depreciation extent to Section123 XX Insurance expenses XX Bad debts written off XX Repairs (other than included in capital expenditures) XX Prior period items XX Contributions to charitable trusts XX Legal liability for any form of damages or compensations XX Add: Expenses Disallowed Income tax XX Capital loss on any sale of undertaking XX Expenses on revaluing asset and liabilities on fair value XX Compensations damages or any voluntary payments XX RESULTING AMOUNT- NET PROFIT FOR CSR XXX Average of such net profit for immediately preceding three financial years would be the Average Net profit for CSR obligation. 2% of such Average Net Profit amount would be the minimum CSR expenditure to be incurred. Activities not falling under the purview of CSR activities. All expenses cannot be considered as CSR expense. As stated earlier, they should be in conformity with the activities mentioned in the list / schedule VII of the Companies Act. Any activity undertaken by the company which is in conformity with the normal course of running the companys business would not be regarded as CSR activity. The activities which are regarded to be in the normal course of running the companys business are: Pre-condition of incorporating or running a business Any contractual obligation on part of the company requiring to undertake such activities If such activity falls under the legal obligation for the company as per any other law ir statutory provision governing the company. Further any activity conducted outside the geographical boundary of India or benefiting only the employees of the company or any contribution made to political parties would not fall under the purview of CSR activities. Discharge of CSR Related Obligation: The companies can carry out their CSR expenses in the following three ways: Fulfilling the CSR related obligation by making any form of contribution to specified funds as per the list included in the Schedule VII. By means of any registered NGO, society, trust etc. In other ways as mandated in the Companies (Corporate Social Responsibility) Rules 2014. Penalties with Regard to Non-Compliance: Any non-compliance on part of the company in fulfilling their CSR obligation would attract penalties as follows: Fine for the company of not less than 50,000 Rs. which may extend up to Rs. 25 lakhs. Officers of the company which are convicted of default would attract imprisonment of up to 3 years or Fine of not less than Rs. 50,000 which may extend up to Rs. 5 Lakhs. Both the penalties (for the company and the officers in default) may be attracted as the case may be. Other Regulations: Following other attributes and regulations regarding CSR obligation are as follows: CSR expenditure can be both in the form of spending or contribution made by the company. CSR expenditure is not regarded as a charity or donation made by the company in any form. Any form of surplus or any amount unspent arising out of the concerned CSR activity would not be regarded as the business profits for the company. Further no provision for unspent amount to be made. Only disclosure in the board report is required. Any form of excess expenditure incurred beyond the concerned limit of 2 % of average net profit is voluntary and cannot be set off against future CSR obligations of the company. If any grant is received for undertaking any CSR expenditure, the amount spent should be considered net of grants Tax Implications: After the introduction of mandatory Corporate Social Responsibility (CSR) obligation as per the companies Act 2013, there was an explanation issued as per the Finance Act, 2014. It stated that any form of CSR expenditure that is incurred by the company shall NOT be regarded as the expenditure incurred by the company for its business or profession. As a result, deductions with regard to CSR expenditure for reducing the corporate income are not justified and hence cant be claimed. Thus, on one side it is compulsory to undertake CSR related expenditure as mandated by Companies Act, 2013 while on the other hand Income Tax Act does disallow such expenditure to be claimed as deductions. General Deductions under section 37(1): The income tax provisions as per Section 37(1) states that expenditure not falling under the section 30 to 36 of the income tax act would be allowed as general deduction under this section if the following conditions are satisfied: Expense is not in the form of Capital Expenditure Expense is not a form of Personal Expense Expense is not related to any form of offense which is prohibited by any law Such expense should necessarily be undertaken for the purpose of conducting the business or profession (wholly and exclusively). Thus, as per amendment made in the Finance Act 2014, any form of CSR expenditure which does fall under the provisions of section 30 to 36 and 80G of Income Tax Act, 1956, would be allowed as deduction to be claimed by the company. But any other form of CSR expenditure not falling under the above mentioned provisions cannot be claimed as general deduction under section 37 of the act. As a result, companies as a part of their tax planning measures should undertake CSR activities (as mentioned in schedule VII) which can also be claimed as deductions under section 30 to 36 and 80G of Income Tax Act 1961. This would help the companies to fulfil their CSR obligation requires as per Companies Act and also claim deduction in the Income tax act so that their taxable income can be reduced. This would serve dual purpose for the companies. Concept of Application of Income: As per the Finance ministry and Income Tax authorities, any form of Expenditure incurred for CSR activities are in the form of APPLICATION OF INCOME. This means that it is not an expense incurred to earn income rather it is the usage of already earned income towards the welfare of the society as their social responsibility. The Income Tax Act had been developed on the grounds that any form of expenditure which involves Application of Income would not be allowed to claim as a deduction as per the provisions. Thus, any form of CSR expenditure cannot be claimed as a deduction and thus would be disallowed in the hands of the company (for income tax purposes). Contrary to the above view there are certain people who believe that CSR activities being mandatory for the company should be allowed as a deduction. Further it was argued by experts that Directors remuneration is also computed as percentage of net profit which is allowed as a deduction in income tax act and so CSR related expenditure should have been allowed as deduction. It is opposed by income tax authorities on the ground that directors remuneration falls under the normal course of running the business and therefore I allowed under section 37(1) as a general deduction which is not the case with CSR expenditure. The basis of including any expenditure as related to CSR is that it should not fall under the normal course of running the business and thus does not adhere to the provisions of Section 37(1). Differential Form of Tax Treatment Pre and Post Companies Act, 2013: The major form of difference in tax treatment pre and post introduction of Companies Act 2013 is that deduction for CSR expenditure was allowed also as a general deduction under section 37(1) along with deduction claim under sec 30 to 36 or 80G for CSR activities, prior to introduction of companies Act 2013. This changed post introduction of Companies Act 2013 whereby the CSR expenditure could not be claimed as a general deduction under section 37(1) but could be claimed as deduction if it falls under the purview of section 30 to 36 and section 80G of the Income Tax Act. Details of CSR Spending of Companies ITC LIMITED Net Average Profit for the last 3 years = Rs. 12338.22 crores CSR Expenditure according to rules = Rs. 246.76 crores Actual CSR Spending = Rs. 247.50 crores Amount unspent = Zero Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Economic Empowerment of Women (Schedule VII (iii)) Section 35AC r.w. Rule 11K(i)(n),(i) of the 1962 Rules Ensuring Environmental Sustainability (Schedule VII (iv)) Section 35AC r.w. Rule 11K(i)(d),(h),(l),(q),(r) of the 1962 Rule 80G(2)(iiihl) Protection of National Heritage, Art Culture (Schedule VII (v)) Section 35AC r.w. Rule 11K Rural Development (Schedule VII (x)) Section 35AC and Section 35CCA TATA MOTORS Net Average Profit for the last 3 years = Loss of Rs. 2034 crores CSR Expenditure according to rules = Not Applicable due to loss Actual CSR Spending = Rs. 20.57 crores Amount Unspent = Zero Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Economic Empowerment of Women (Schedule VII (iii)) Section 35AC r.w. Rule 11K(i)(n),(i) of the 1962 Rules Ensuring Environmental Sustainability (Schedule VII (iv)) Section 35AC r.w. Rule 11K(i)(d),(h),(l),(q),(r) of the 1962 Rule 80G(2)(iiihl) INFOSYS Net Average Profit for the last 3 years = Rs. 12,800 crores CSR Expenditure according to rules = Rs. 256.01 crores Actual CSR Spending = Rs. 202.30 crores Amount Unspent = Rs. 53.71 crores (some of the projects undertaken are multi year) Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Ensuring Environmental Sustainability (Schedule VII (iv)) Section 35AC r.w. Rule 11K(i)(d),(h),(l),(q),(r) of the 1962 Rule 80G(2)(iiihl) Protection of National Heritage, Art Culture (Schedule VII (v)) Section 35AC r.w. Rule 11K Rural Development (Schedule VII (x)) Section 35AC and Section 35CCA BRITANNIA Net Average Profit for the last 3 years = Rs. 523.00 crores CSR Expenditure according to rules = Rs. 10.46 crores Actual CSR Spending = Rs. 10.46 crores Amount Unspent = Zero Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Rural Development (Schedule VII (x)) Section 35AC and Section 35CCA WIPRO Net Average Profit for the last 3 years = Rs. 7800.2 crores CSR Expenditure according to rules = Rs. 159.82 crores Actual CSR Spending = Rs. 159.82 crores Amount Unspent = Zero Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Ensuring Environmental Sustainability (Schedule VII (iv)) Section 35AC r.w. Rule 11K(i)(d),(h),(l),(q),(r) of the 1962 Rule 80G(2)(iiihl) Rural Development (Schedule VII (x)) Section 35AC and Section 35CCA CASE LAWS: P. Balakrishnan, Commissioner Of vs Travancore Cochin Chemicals Ltd. on 25 October, 1999 In this case law, the assesse had paid an amount to the FACT school and wanted to claim it as a deduction under the welfare expenditure. The AO denied the assessees claim and denied the deduction. The matter then went on the Tribunal where the assessee argued that the amount was not a donation but was paid as part of an expenditure to the school, as the children of most of its employees studied there. The assesse wanted to claim the deduction under Section 40A(9) but since, it was for the welfare of business and not in the form of capital expenditure, so it was allowed as a deduction under Section 37(1) and Section 40A(10). ACIT v Jindal Power Limited (IT APPEAL NO. (BLPR) OF 2012) In this case law, the assessee had claimed a certain amount paid for the CSR activity as deduction. But the AO, had rejected the claim based on the fact that it was not a statutory but a voluntary expenditure and not for the purpose of business. In this case, since it was a case before the amendments were brought up in Section 37(1). The Tribunal allowed the voluntary CSR to be treated as business expenditure. The Tribunal based its decision on that the Explanation 2 of the Act, which states for disallowance only on statutory expenditures. Since, it was not triggered, so it was allowed as a deduction. The Commr Of Income Tax vs M/S Infosys Technologies Ltd on 22 April, 2013 In this case law, the assessee had installed a traffic signal near to his office and claimed it under deduction under Section 37(1). The AO denied the claim of the assessee describing that it was not for the purpose of business. It has to be treated as a donation and cannot be claimed as a deduction. But, based on the claims of the assessee that the traffic signal would help its employees as it would help them to save time and reduce stress. The Tribunal than granted the company a deduction under Section 37(1). Mysore Kirloskar Ltd. vs Commissioner Of Income-Tax on 8 September, 1986 In this case, the assessee had a plant in a remote location and to attract best talents it had built a school for their children and donated it to a trust. The assessee had claimed it as a deduction under Section 37(1) stating that it was for the welfare of the business. The AO rejected the claim stating that it cannot be claimed as an expenditure. In this case the amount was paid to a trust which comes under Section 80G and the assessee can claim deduction under that. And also, only 61% students were the children of the assessees employees and so it can be stated that it was not fully for the welfare of the business. Commissioner Of Income Tax vs Rajasthan Spg. And Wvg. Mills Ltd. on 17 September, 2004 In this case, the assessee had given a bus to a school and claimed the expenditure as a deduction under Section 37(1), considering the fact that most of its employees children study in that school and the bus would benefit them as the school didnt have enough buses. The AO rejected the claim of the assessee terming the expenditure as a donation to the school and not for the welfare of the business. The Tribunal however ruled in the favour of assessee based on the several old cases which allowed such deductions under Section 37(1). Synopsis of Case Laws: In the case laws studied above, it has been made clear that prior to the Companies Act, 2013 and the Finance Amendment Bill, 2014, the companies had been claiming any sort of donation under the Section 37(1). The AOs rejected the Companys claims but they were randomly rejected by the Tribunals based on the several old judgements. The new amendment has brought about clarity as to what can be claimed as a deduction under CSR and what not can be.