Circular No. 193 2015 TT-BTC detailing and guiding a number of articles of the Law on Value-Added Tax tài liệu, giáo án,...
THE ELDERLY AND MOBILITY: A REVIEW OF THE LITERATURE by Michelle Whelan Jim Langford Jennifer Oxley Sjaanie Koppel Judith Charlton November 2006 Report No. 255 MONASH UNIVERSITY ACCIDENT RESEARCH CENTRE II MONASH UNIVERSITY ACCIDENT RESEARCH CENTRE REPORT DOCUMENTATION PAGE Report No. Date ISBN Pages 255 November, 2006 0 7326 2325 1 118 Title and sub-title: The Elderly and Mobility: A Review of the Literature Author(s): Michelle Whelan, Jim Langford, Jennifer Oxley, Sjaanie Koppel & Judith Charlton Sponsoring Organisation(s): Swedish Road Administration (SRA) _______________________________________________________________________________ Abstract: The ability to travel is associated with freedom, activity and choice and driving offers an important mobility option for most elderly. Driving cessation is linked to an increase in depressive symptoms and a decline in out-of-home activity levels and community mobility. Further, for at least some people, the same health conditions and functional impairments that cause a change in driving patterns will also limit access to other transport options (walking, cycling, public transport), thereby further contributing to restricted community mobility and its consequences. Driving status thus plays a critical role in the complex interactions between ageing, physical and psychological health, community mobility and use of health services. A good understanding of these relationships is required in order to enable older people to maintain economic and social participation and quality of life. This report provides a comprehensive review of international literature to assess the current state of knowledge with regard to the complex relationships between changing driving and travel patterns, ageing, health status, and reduced mobility and the impact of poor mobility on quality of life. The findings from the literature review were used to compile a set of ‘best-practice’ recommendations to effectively manage the safe mobility of elderly road users. It is recommended that a co-ordinated approach that encompasses innovative strategies and initiatives to manage the mobility of older road users be adopted. Such an approach should include measures that focus on safer road users (appropriate management of ‘at-risk’ older drivers through appropriate licensing procedures and development of targeted educational and training programs), safer vehicles (improved crashworthiness of vehicles, raising of awareness amongst older drivers of the benefits of occupant protection, and development of ITS technologies), safer roads (creating a safer and more forgiving road environment to match the characteristics and needs of older road users), and improvements to alternative transport options (provision of accessible, affordable, safe and co-ordinated transport options that are tailored to the needs of older adults and promotion and awareness of alternative transport options amongst older drivers and their families/caregivers). Options for further research are also highlighted. Poor mobility places a substantial burden on the individual, families, community and society and there is a real need for policy makers, local governments and communities to consider the transportation needs of the Công ty Luật Minh Gia www.luatminhgia.com.vn THE MINISTRY OF FINANCE Circular No 193/2015/TT-BTC dated November 24, 2015 of the Ministry of Finance amending and supplementing the Circular No 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding the implementation of the Law on Value-Added Tax and the Government’s Decree No 209/2013/ND-CP of December 18, 2013, detailing and guiding a number of articles of the Law on Value-Added Tax Pursuant to the Law on Value-added Tax No 13/2008/QH12 dated June 03, 2008 and the Law on Amendment and Supplementation of several articles of the Law on Value-added Tax No 31/2013/QH13 dated June 19, 2013; Pursuant to the Law on Amendment and Supplementation of several articles of the Law on Tax No 71/2014/QH13 dated November 26, 2014; Pursuant to the Government’s Decree No 209/2013/ND-CP dated December 18, 2013 on detailed provisions and guidance on implementation of several articles of the Value-added Tax Law; Pursuant to the Government’s Decree No 12/2015/ND-CP dated February 12, 2015 on detailed provisions of implementation of the Law on Amendment and Supplementation of several articles of Laws on Amendment and Supplementation of several articles of the Decrees on Tax;; Pursuant to the Government's Decree No 215/2013/ND-CP dated December 23, 2013 on defining the functions, tasks, powers and organizational structure of the Ministry of Finance; In implementing the Government’s Resolution of the August 2015’s regular meeting session of the Government No 62/NQ-CP dated September 7, 2015; Upon the request of the Director of General Department of Taxation, The Minister of Finance hereby provide guidance on amendment and supplementation of several contents of the Circular No 219/2013/TT-BTC of the Ministry of Finance dated December 31, 2013 on guidance on the valueadded tax as follows: Article To amend and add the Circular No 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding the implementation of the Law on Value-Added Tax and the Government’s Decree No LUẬT SƯ TƯ VẤN PHÁP LUẬT 24/7: 1900 6169 Công ty Luật Minh Gia www.luatminhgia.com.vn 209/2013/ND-CP of December 18, 2013, detailing and guiding a number of articles of the Law on Value-Added Tax (amended and supplemented in conformity with the Circular No 119/2014/TT-BTC of the Ministry of Finance dated August 25, 2014) as follows: To add the Point h clause Article of the Circular No 219/2013/TT-BTC: “h Organizations or enterprises paid remunerations by government bodies for their provision of authorized collection or payment services Such authorized collection and payment remunerations which are not subjected to value-added tax declaration and assessment as prescribed in this point are those obtained from activities: collection of voluntary social insurance, voluntary health insurance premiums authorized by social insurance authorities; payment of benefits provided as an advantage for persons honored for their meritorious service, other benefits authorized by the Ministry of Labor, War Invalids and Social Affairs; collection of taxes paid by sole proprietors authorized by tax authorities and other collection and payment activities authorized by government bodies." Article Implementation effect This Circular takes effect on January 10, 2016 Organizations or enterprises paid remunerations by government bodies for their provision of authorized collection or payment services before the effective date of this Circular shall follow instructions provided for in this Circular Any difficulties arising in the course of implementation shall be sent to the Ministry of Finance (the General Department of Taxation) for the purpose of consideration and recommended measures taken./ For the Minister The Deputy Minister Do Hoang Anh Tuan LUẬT SƯ TƯ VẤN PHÁP LUẬT 24/7: 1900 6169 BioMed Central Page 1 of 21 (page number not for citation purposes) Nutrition Journal Open Access Review Nutrition and cancer: A review of the evidence for an anti-cancer diet Michael S Donaldson* Address: Director of Research, Hallelujah Acres Foundation, 13553 Vantage Hwy, Ellensburg, WA 98926, USA Email: Michael S Donaldson* - michael@hacres.com * Corresponding author Abstract It has been estimated that 30–40 percent of all cancers can be prevented by lifestyle and dietary measures alone. Obesity, nutrient sparse foods such as concentrated sugars and refined flour products that contribute to impaired glucose metabolism (which leads to diabetes), low fiber intake, consumption of red meat, and imbalance of omega 3 and omega 6 fats all contribute to excess cancer risk. Intake of flax seed, especially its lignan fraction, and abundant portions of fruits and vegetables will lower cancer risk. Allium and cruciferous vegetables are especially beneficial, with broccoli sprouts being the densest source of sulforophane. Protective elements in a cancer prevention diet include selenium, folic acid, vitamin B-12, vitamin D, chlorophyll, and antioxidants such as the carotenoids (α-carotene, β-carotene, lycopene, lutein, cryptoxanthin). Ascorbic acid has limited benefits orally, but could be very beneficial intravenously. Supplementary use of oral digestive enzymes and probiotics also has merit as anticancer dietary measures. When a diet is compiled according to the guidelines here it is likely that there would be at least a 60–70 percent decrease in breast, colorectal, and prostate cancers, and even a 40–50 percent decrease in lung cancer, along with similar reductions in cancers at other sites. Such a diet would be conducive to preventing cancer and would favor recovery from cancer as well. Review Background The field of investigation of the role of nutrition in the cancer process is very broad. It is becoming clearer as research continues that nutrition plays a major role in cancer. It has been estimated by the American Institute for Cancer Research and the World Cancer Research Fund that 30–40 percent of all cancers can be prevented by appropriate diets, physical activity, and maintenance of appropriate body weight [1]. It is likely to be higher than this for some individual cancers. Most of the research on nutrition and cancer has been reductionist; that is, a particular food or a nutrient has been studied in relation to its impact on tumor forma- tion/regression or some other end point of cancer at a par- ticular site in the body. These studies are very helpful in seeing the details of the mechanisms of disease. However, they do not help give an overall picture of how to prevent cancer on a dietary level. Even less, they tell little of how to eat when a person already has a cancer and would like to eat a diet that is favorable to their recovery. This review will focus on those dietary factors which has been shown to be contribute to increased risk of cancer Published: 20 October 2004 Nutrition Journal 2004, 3:19 doi:10.1186/1475-2891-3-19 Received: 28 September 2004 Accepted: 20 October 2004 This article is available from: http://www.nutritionj.com/content/3/1/19 © 2004 Donaldson; licensee BioMed Central CHAPTER I CHAPTER II CHAPTER III CHAPTER IV CHAPTER V CHAPTER VI CHAPTER VII CHAPTER VIII CHAPTER IX CHAPTER X CHAPTER XI CHAPTER XII CHAPTER XIII CHAPTER XIV CHAPTER XV CHAPTER XVI CHAPTER XVII CHAPTER XVIII CHAPTER XIX CHAPTER XX CHAPTER XXI 1 By Pike and Dyke: A Tale of the Rise of the Dutch Republic by G.A. Henty The Project Gutenberg EBook of By Pike and Dyke: A Tale of the Rise of the Dutch Republic by G.A. Henty (#11 in our series by G.A. Henty) Copyright laws are changing all over the world. Be sure to check the copyright laws for your country before downloading or redistributing this or any other Project Gutenberg eBook. This header should be the first thing seen when viewing this Project Gutenberg file. Please do not remove it. Do not change or edit the header without written permission. Please read the "legal small print," and other information about the eBook and Project Gutenberg at the bottom of this file. Included is important information about your specific rights and restrictions in how the file may be used. You can also find out about how to make a donation to Project Gutenberg, and how to get involved. **Welcome To The World of Free Plain Vanilla Electronic Texts** **eBooks Readable By Both Humans and By Computers, Since 1971** *****These eBooks Were Prepared By Thousands of Volunteers!***** Title: By Pike and Dyke: A Tale of the Rise of the Dutch Republic Author: G.A. Henty Release Date: November, 2004 [EBook #6952] [This file was first posted on February 17, 2003] Edition: 10 Language: English Character set encoding: ASCII *** START OF THE PROJECT GUTENBERG EBOOK, BY PIKE AND DYKE: A TALE OF THE RISE OF THE DUTCH REPUBLIC *** By Pike and Dyke: A Tale of the Rise of the Dutch Republic by G. A. Henty This etext was produced by Martin Robb (MartinRobb@ieee.org) PREFACE. MY DEAR LADS, In all the pages of history there is no record of a struggle so unequal, so obstinately maintained, and so long contested as that by which the men of Holland and Zeeland won their right to worship God in their own way, By Pike and Dyke: A Tale of the Rise of the Dutch Republic by G.A. Henty 2 and also although this was but a secondary consideration with them shook off the yoke of Spain and achieved their independence. The incidents of the contest were of a singularly dramatic character. Upon one side was the greatest power of the time, set in motion by a ruthless bigot, who was determined either to force his religion upon the people of the Netherlands, or to utterly exterminate them. Upon the other were a scanty people, fishermen, sailors, and agriculturalists, broken up into communities with but little bond of sympathy, and no communication, standing only on the defensive, and relying solely upon the justice of their cause, their own stout hearts, their noble prince, and their one ally, the ocean. Cruelty, persecution, and massacre had converted this race of peace loving workers into heroes capable of the most sublime self sacrifices. Women and children were imbued with a spirit equal to that A Report of the Surgeon General U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Centers for Disease Control and Prevention National Center for Chronic Disease Prevention and Health Promotion The President’s Council on Physical Fitness and Sports Physical Activity and Health Suggested Citation U.S. Department of Health and Human Services. Physical Activity and Health: A Report of the Surgeon General. Atlanta, GA: U.S. Department of Health and Human Services, Centers for Disease Control and Prevention, National Center for Chronic Disease Prevention and Health Promotion, 1996. For sale by the Superintendent of Documents, P.O. Box 371954, Pittsburgh, PA 15250–7954, S/N 017–023–00196–5 Message from Donna E. Shalala Secretary of Health and Human Services The United States has led the world in understanding and promoting the benefits of physical activity. In the 1950s, we launched the first national effort to encourage young Americans to be physically active, with a strong emphasis on participation in team sports. In the 1970s, we embarked on a national effort to educate Americans about the cardiovascular benefits of vigorous activity, such as running and playing basketball. And in the 1980s and 1990s, we made break- through findings about the health benefits of moderate-intensity activities, such as walking, gardening, and dancing. Now, with the publication of this first Surgeon General’s report on physical activity and health, which I commissioned in 1994, we are poised to take another bold step forward. This landmark review of the research on physical activity and health—the most comprehensive ever—has the potential to catalyze a new physical activity and fitness movement in the United States. It is a work of real significance, on par with the Surgeon General’s historic first report on smoking and health published in 1964. This report is a passport to good health for all Americans. Its key finding is that people of all ages can improve the quality of their lives through a lifelong practice of moderate physical activity. You don’t have to be training for the Boston Marathon to derive real health benefits from physical activity. A regular, preferably daily regimen of at least 30–45 minutes of brisk walking, bicycling, or even working around the house or yard will reduce your risks of developing coronary heart disease, hypertension, colon cancer, and diabetes. And if you’re already doing that, you should consider picking up the pace: this report says that people who are already physically active will benefit even more by increasing the intensity or duration of their activity. This watershed report comes not a moment too soon. We have found that 60 percent—well over half—of Americans are not regularly active. Worse yet, 25 percent of Americans are not active at all. For young people—the future of our country—physical activity declines dramatically during adolescence. These are dangerous trends. We need to turn them around quickly, for the health of our citizens and our country. We will do so only with a massive national commitment—beginning now, on the eve of the Centennial Olympic Games, with a true fitness Dream Team drawing on the many forms of leadership that make up our great democratic society. Families need to weave physical activity into THE GOVERNMENT - SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness No 149/2016/ND-CP Ha Noi, November 11, 2016 DECREE AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF DECREE No 177/2013/ND-CP DATED NOVEMBER 14, 2013 BY THE GOVERNMENT PROVIDING GUIDANCE ON THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON PRICING Pursuant to the Law of Government organization dated June 19, 2015; Pursuant to the Law on Pricing dated June 20, 2012; Pursuant to the Law on fees and charges dated November 25, 2015; At the request of the Minister of Finance; The Government hereby promulgates the Decree amending and supplementing a number of articles of Decree No 177/2013/ND-CP dated November 14, 2013 by the Government providing guidance on the implementation of a number of articles of the Law on Pricing Article The Decree No 177/2013/ND-CP dated November 14, 2013 by the Government providing guidance on the implementation of a number of articles of the Law on Pricing is amended and supplemented as follows Article is amended as follows: “Article Scope of regulation This Decree stipulates in detail and guides the implementation of a number of articles of the Law on Pricing and Article 24 of the Law on fees and charges regarding price stabilization; valuation by the State; price negotiation; inspection of price formation elements; price declaration; price listing and state management authority in the field of price and national price database.” Clause Article is amended as follows: “2 Ministries and regulatory bodies shall preside over and cooperate with competent authorities in receiving the price registration form specified in point a clause Article of this Decree to specify the list of articles in accordance with specific periods: a) The Ministry of Agriculture and Rural development shall preside over and cooperate with the Ministry of Finance in detailing the List of articles specified in points dd, e, g, i and k clause of this Article; b) The Ministry of Industry and Trade shall preside over and cooperate with the Ministry of Finance in detailing the list of articles specified in point d clause of this Article; c) The Ministry of Health shall detail the articles specified in point l clause of this Article and shall preside over and cooperate with the Ministry of Industry and Trade detailing the list of articles specified in point h clause of this Article.” Clause Article is amended as follows: “2 Setting up the price stabilization fund for goods specified in point a clause Article of this Decree Such fund shall be used only for the stabilization of prices of such goods and services Where it is necessary to adjust or supplement goods for which the price stabilization fund is set ... Gia www.luatminhgia.com.vn 209/2013/ND-CP of December 18, 2013, detailing and guiding a number of articles of the Law on Value-Added Tax (amended and supplemented in conformity with the Circular. .. for their provision of authorized collection or payment services Such authorized collection and payment remunerations which are not subjected to value-added tax declaration and assessment as prescribed... instructions provided for in this Circular Any difficulties arising in the course of implementation shall be sent to the Ministry of Finance (the General Department of Taxation) for the purpose of consideration