Friday, August 16, 2019
Drug Addiction â⬠Essay Essay
Drug addiction is a pathological or abnormal condition which arises due to frequent drug use. The disorder of addiction involves the progression of acute drug use to the development of drug-seeking behavior, the vulnerability to relapse, and the decreased, slowed ability to respond to naturally rewarding stimuli. Causes Drugs known to cause addiction include illegal drugs as well as prescription or over-the-counter drugs, according to the definition of the American Society of Addiction Medicine. â⬠¢ Stimulants: o Amphetamine and methamphetamine o Cocaine o Nicotine â⬠¢ Sedatives and hypnotics: o Alcohol o Barbiturates o Benzodiazepines, particularly flunitrazepam, triazolam, temazepam, and nimetazepam o Methaqualone and the related quinazolinone sedative-hypnotics â⬠¢ Opiate and opioid analgesics o Morphine and codeine, the two naturally occurring opiate analgesics o Semi-synthetic opiates, such as heroin (diacetylmorphine), oxycodone, hydrocodone, and hydromorphone o Fully synthetic opioids, such as fentanyl, meperidine/pethidine, and methadone HEROIN- The German drug company Bayer named its new over the counter drug ââ¬Å"Heroinâ⬠in 1895.[7] The name was derived from the German word ââ¬Å"heroischâ⬠(heroic) due to its perceived ââ¬Å"heroicâ⬠effects upon a user.[7] It was chiefly developed as a morphine substitute for cough suppressants that did not have morphineââ¬â¢s addictive side-effects. Morphine at the time was a popular recreational drug, and Bayer wished to find a similar but non-addictive substitute to market.[8] However, contrary to Bayerââ¬â¢s advertising as a ââ¬Å"non-addictive morphine substitute,â⬠heroin would soon have one of the highest rates ofà dependence amongst its users.[9] Diacetylmorphine is used as a recreational drug for the transcendent relaxation and intense euphoria it induces. Anthropologist Michael Agar once described heroin as ââ¬Å"the perfect whatever drug.â⬠[23] Tolerance quickly develops, and users need more of the drug to achieve the same effects. Its popularity with recreational drug users, compared to morphine, reportedly stems from its perceived different effects.[24] In particular, users report an intense rush that occurs while the diacetylmorphine is being metabolized into 6-monoacetylmorphine (6-MAM) and morphine in the brain. Diacetylmorphine produces more euphoria than other opioids upon injection. One of the most common methods of illicit heroin use is via intravenous injection (colloquially termed ââ¬Å"slammingâ⬠or ââ¬Å"shooting upâ⬠). effects- Large doses of heroin can cause fatal respiratory depression, and the drug has been used for suicide or as a murder weapon. cost- Price The European Monitoring Centre for Drugs and Drug Addiction reports that the retail price of brown heroin varies from â⠬14.5 per gram in Turkey to â⠬110 per gram in Sweden, with most European countries reporting typical prices of â⠬35-40 per gram. The price of white heroin is reported only by a few European countries and ranged between â⠬27 and â⠬110 per gram â⬠¢ RISK- For intravenous users of heroin (and any other substance), the use of non-sterile needles and syringes and other related equipment leads to several serious risks: o the risk of contracting blood-borne pathogens such as HIV and hepatitis o the risk of contracting bacterial or fungal endocarditis and possibly venous sclerosis o abscesses â⬠¢ Poisoning from contaminants added to ââ¬Å"cutâ⬠or dilute heroin â⬠¢ Chronic constipation â⬠¢ Addiction and increasing tolerance â⬠¢ Physical dependence can result from prolonged use of all opioids,à resulting in withdrawal symptoms on cessation of use â⬠¢ Decreased kidney function (although it is not currently known if this is due to adulterants or infectious diseases)[47] CRACKHEADS GONE WILD Tony had a promising future as a professional athlete. Now he stands in front of a rundown house in Atlanta. ââ¬ËMy momma always told me, you can be anything you want,ââ¬â¢ he says. ââ¬ËThis is what I brought my being down to.ââ¬â¢ He holds up a pebble of crack between thumb and forefinger. ââ¬ËThis is the most important thing in my life. If I had to choose between you and the blow, Iââ¬â¢d forget you.ââ¬â¢ ââ¬ËMiami Slimââ¬â¢, a greying black woman who has been addicted to cocaine since 1981, recalls her shame at sitting in a room with $7,000 of crack on the table and being unable to give her five-year-old son 50 cents to buy an ice cream. These are just two of the characters from Crackheads Gone Wild, an American DVD that takes the gonzo documentary genre made notorious by the 2002 video Bumfights (a series of tramp-fighting vignettes) to distressing new extremes. It presents ââ¬Ëuncensored real storiesââ¬â¢ of crack addicts in Atlanta while drawing on the voyeuristic appeal and entertainment value of reality TV. Like Hollywoodââ¬â¢s upcoming action-romp Snakes on a Plane, the title alone plays on a brazen marketing nous. And it even has its own snappy logo ââ¬â an illustration of a zombie-like bug-eyed crackhead. The DVD has sold 60,000 copies since release in December, primarily from sales through its website, crackheadsgonewild.com. Its creator, Daryl ââ¬ËMaster Mindââ¬â¢ Smith, a 30-year-old graduate from North Carolina Central University with a degree in marketing, maintains his film is intended to raise ââ¬Ëawarenessââ¬â¢ of the crack problem in American cities. ââ¬ËBut we also tried to make it entertaining,ââ¬â¢ he says, ââ¬Ëotherwise no one would want to watch it and the message wouldnââ¬â¢t get across.ââ¬â¢ To this end, there is footage of a couple having sex in a park while simultaneously taking hits off their crack pipes. Smith claims he didnââ¬â¢t solicit the footage. ââ¬ËWe just walked up on them. They didnââ¬â¢t care. I never gave anyone more than $5 or something to eat to film them. They wanted to do it because they wanted people to know their stories.ââ¬â¢ One white female addict, clearly ravaged beyond her years, makes an impassioned plea for understanding on a street corner but is undermined by a man performing aà jerky dance behind her as he takes a hit off his pipe. A woman, posting a message on the filmââ¬â¢s website under the name punkin1980, says she recognised the man as the father she hadnââ¬â¢t seen in five years. ââ¬ËIt saddend (sic) me to look at him like that. Wherever he is now, I just want him to know that punkin still and always will love him.ââ¬â¢ Smith defends himself: ââ¬ËIn my mind, the exploitation was done for a good reason. What I was doing was exploiting the part of life that people choose to ignore. I just put it out there for people to see.ââ¬â¢ Fuelled by mainstream rap culture and shows like MTVââ¬â¢s Jackass, there is a burgeoning market for such films. One series of DVDs consisting of nothing more than amateur footage of street fighting is sold under the title ââ¬ËGhetto Brawlsââ¬â¢. Bumfights which racked up $5 million in sales worldwide, featured alcoholic vagrants who were plied with booze and encouraged to perform stunts that included having their teeth extracted with pliers. Its makers were taken to court in a civil trial in 2003 for soliciting battery and promoting illegal fights. They received small fines and probationary sentences. There seems little chance that those behind Crackheads Gone Wild will end up in the courts. Smith says he obtained release forms from everyone who appears in the video and wonââ¬â¢t use footage from those that refused. He says he knew some of the people he filmed over a period of years and watched them slowly deteriorate. ââ¬ËMany of these people are highly intelligent. I have footage of a lady who has a masterââ¬â¢s degree in education and used to work on Capitol Hill. She got hooked on drugs and now sheââ¬â¢s homeless. The point of the movie is: do not even try crack or this is what it will reduce you to. You will not have any control over your life and you will live and die for the drug.ââ¬â¢
Alaotra Grebe
Many of our wetlands today house our animals so they may mate and accommodate our resources so we may survive. We treat this land carelessly; polluting it and not becoming aware of our damages until it is too late.This is notably true by the recent acknowledges extinction of the Alaotra grebe. The Birdlife International announced its extinction in May and how the introduction of alien fish to the wetlands killed off the species. We must learn from the extinction of the Alaotra grebe and prevent other species from this destiny of life.Alaotra GrebeThe Alaotra grebe, scientifically known as Tachybaptus rufolavatus of the Madagascan wetlands joins the list of the Five Great Extinctions in the history of the planet Earth. The bird species was last spotted in 1985 and it has now been confirmed to be extinct (Walker, 2010).Scientists claim that the Alaotra Grebe is the first extinction that has been caused by man and therefore becomes the sixth great extinction to be recorded in the histor y of the earth (Wu, 2010). The other five earlier extinctions include the Cretaceous-Tertiary extinction that swept the dinosaurs from the face of the Earth (McCarthy, 2010). This extinction was characterized by 75 percent of the species being wiped out in the last 65 million years (McCarthy, 2010).A meteorite that hit the earth is suggested to have resulted to this great catastrophe. Another example of extinctions was the Triassic-Jurassic extinction which occurred in about 205 million years ago and a number of non-dinosaur species got wiped (McCarthy, 2010). The dinosaurs were then left with minimal terrestrial competition. The last 251 million years also saw the vanishing of 96 percent of marine species and an additional 70 percent of land species (McCarthy, 2010).This extinction was known as the Permina-Triassic or The Great Dying. Another prolonged extinction, the late Devonian took over 2 decades from 360 to 375 million years ago (McCarthy, 2010). The fifth extinction, the Ord ovidician-Silurian was recorded as the second worst of all extinctions and it happened between 440 and 450 million years ago (McCarthy, 2010).Alaotra grebe was a medium sized rusty-colored bird which inhabited Lake Alaotra and areas surrounding Madagascar. The bird was thought of having problems flying for long distances perhaps because of having tiny wings. The bird lived sedentary mainly inhabiting the lakes and the surrounding ponds. The Alaotra grebes started vanishing in 1980s when only 12 birds were spotted at Lake Alaotra in December 1982. In September 1985, two birds were spotted in Lake Alaotra near Andreba.Afterwards in 1985, 1986 and 1988, some of the birds sharing same characteristics with Alaotra grebe were spotted although these birds were just thought to be hybrids of grebe and another species. Experts made surveys and visits to Lake Alaotra in 1999 and 2000 but never found any species of grebe or any of the birds of the genus Tachybaptus. This was an indication of fu ll extinction since there have not been any direct observations that have been made on the species.Chances of having the birds surviving at present are negligible since recent visits to Lake Amparihinandriamabavy which is near Lake Alaotra have shown no evidence of the grebe species surviving. As a result, officials of BirdLife International announced that the bird was extinct and declared that the species be included in the International Union for the Conservation of Nature (IUCN) Red List of the Five Great Extinction (McCarthy, 2010).This extinction is yet another whip to environmental economics as scarce resources such as biodiversity keep vanishing from our wetlands. In the future, these resources will no more be seen by our children as more extinction continues to take place. Birds form an important part of our environments in sustaining the food web and acting as tourist attractions thus earning income. The vanishing of Alaotra grebe means that these benefits are no more going to be realized in the future.Madagascar and Environmental EconomicsThe Madagascar wetlands form an essential site for birds as well as other biodiversity. The wetlands are a source of food and water to the Madagascan populations and to millions of people globally. However, these wetlands are very fragile environments and can be polluted and disturbed easily as in the case of Madagascar (Wu, 2010).Madagascar has been an example so that the world can learn that human actions on biodiversity can have grave consequences to the environment and the world economy (Wu, 2010). Elsewhere in Cuba, people introduced alien species and the Zapata rail is feared of extinction (Patt, 2010).à The introduction of exotic fish and mongooses has had serious impacts on the Zapata rail and joins the Madagascan case of Alaotra grebe extinction (McCarthy, 2010).Fishermen in Madagascar are blamed to have caused the serious environmental damage by covering much of the lake with nylon nets. The monofilamen t nylon nets have the potential of killing diving waterbirds. While the fishermen in Madagascar introduced the nets after significant extinction of Alaotra grebe had occurred, this action is blamed to have led to further extinction of the remaining grebe species.The goal of the government in Madagascar as well as in the entire world in the protection of biodiversity has been missed. According to policy makers and scientists, the vanishing of the rusty-colored bird, Tachybaptus rufolavatus was due to the failure of the government of Madagascar to prioritize an important aspect of conservation of the delicate and sensitive biodiversity.The extinction of the grebe species has significant effect to the countryââ¬â¢s economy. It can be said that the plan for the people of Madagascar to have more fish by killing the grebe species was a missed target.While it is a common practice for governments to check for solutions that will mitigate pests and diseases affecting the fish industry, th e introduction of carnivorous fish was a missed target according to Gross and Williams (2010). The economists may agree that the action was reasonable as the fish pests were eliminated but the same argument must be exposed to political and ethical criticism.It however seems that nothing makes people persuaded other than financial gain and the people of Madagascar were easily lured with financial benefits. As a consequence, the helpless grebe species continued to be decreased to extinction level for the sake of money obtained from fish trading.Environmental economists in deed differ from other financial economists in one aspect: the valuing of biodiversity among all other benefits. While the actions to kill the birds using nylon gillnets and drowning them could result to more fish as the competition pressure would be reduced, environmental economists would view this as a loss to the entire biodiversity.The importance of wild nature for societies and industries is frequently mentioned as a political argument and an additional interest to protect our biodiversity. It was necessary for the government of Madagascar to have this approach of environmental economists to save the dear bird species Alaotra grebe.
Thursday, August 15, 2019
Do Video Games Promote Violence Essay
There is much hype surrounding the launch of every new game system including Game Cube, XBox, Playstation 3 and all of their handheld portable equivalents. Affecting all sorts of people from children as young as age 4 all the way to 45 year-old adults, these video games have called for concern in our society regarding issues such as addiction, depression, and even aggression related to the playing of video games. A recent study of children in their early teens found that almost a third played video games daily, and that 7% played for at least 30 hours a week. What is more, some of these games being played like Mortal Combat, Marvel Vs. Capcom, and Doom are very interactive in the violence of slaughtering the opponent. The video game industries even put signs like ââ¬Å"Real-life violenceâ⬠and ââ¬Å"Violence level ââ¬â not recommended for children under age of 12â⬠on their box covers, arcade fronts, and even on the game CDs themselves. According to the online encyclopedia, Wikipedia, the Truth in Video Game Rating Act (S. 3935) was introduced by Senator Sam Brownback on September 27, 2006. The act required that the Entertainment Software Rating Board, known as the ESRB for short, have access to the full content of and hands-on time with the games it was to rate, rather than simply relying on the video demonstrations submitted by developers and publishers. [1] The bill makes no considerations for modifications or mods for short, total conversions, user generated content, procedurally generated content, unused disc space, blocked/disabled out portions of code, player behavior in online games, and various other factors out of the control of the developers (such as how the player decides to play the unsaid game). This bill was unacted upon during its original session and was reintroduced by Senator Brownback on February 14 2007 under the same title ââ¬Å"the Truth in Video Game Rating Actâ⬠with a new session number (S. 568). As of March 2007, S. 568 remains in the Senate Committee. [2] In the game Goldeneye 007 bad guys who used to disappear in a cloud of smoke when killed no longer do so. Instead they perform an elaborate maneuver when killed. For example, those shot in the neck fall to their knees and then face while clutching at their throats. Other games such as Unreal Tournament and Half-Life are gorier. In these games when characters get shot a large spray of blood covers the walls and floor near the character, and on the occasions when explosives are used, the characters burst into small but recognizable body parts. In spite of the violence, the violent video games are also the more popular games on the market. (2) When video games first came out, indeed they were addictiveâ⬠¦ owever, there seems to be a strong correlation now between the violent nature of games these days and the aggressive tendencies in game players. On April 20, 1999, Eric Harris and Dylan Klebold launched an assault on Columbine High School in Littleton, Colorado, murdering 13 and wounding 23 before turning the guns on themselves. Although nothing is for certain as to why these boys did what they did, we do know that Harris and Klebold both enjoyed playing the bloody, shoot-ââ¬â¢em-up video game Doom, a game licensed by the U.à S. military to train soldiers to effectively kill. The Simon Wiesenthal Center, which tracks Internet hate groups, found in its archives a copy of Harrisââ¬â¢ web site with a version of Doom. He had customized it so that there were two shooters, each with extra weapons and unlimited ammunition, and the other people in the game could not fight back. For a class project, Harris and Klebold made a videotape that was similar to their customized version of Doom. In the video, Harris and Klebold were dressed in trench coats, carried guns, and killed school athletes. They acted out their videotaped performance in real life less than a year laterâ⬠¦ (3) Everyone deals with stress and frustrations differently. However when action is taken upon the frustration and stress, and the action is taken out in anger and aggression, the results may be very harmful to both the aggressor and the person being aggressed against, mentally, emotionally, and even physically. Aggression is action, i. e. attacking someone or a group with an intent to harm someone. It can be a verbal attackââ¬âinsults, threats, sarcasm, or attributing nasty motives to themââ¬âor a physical punishment or restriction. Direct behavioral signs include being overly critical, fault finding, name-calling, accusing someone of having immoral or despicable traits or motives, nagging, whining, sarcasm, prejudice, and/or flashes of temper. The crime and abuse rate in the United States has soared in the past decade. More and more children suffer from and are being treated for anger management than ever before. Now, one canââ¬â¢t help but to wonder if these violent video games are even playing a slight part in the current statistics. Playing violent video games like Doom, Wolfenstein 3D or Mortal Kombat can increase a personââ¬â¢s aggressive thoughts, feelings and behavior both in laboratory settings and in actual life, according to two studies appearing in the April issue of the American Psychological Associationââ¬â¢s (APA) Journal of Personality and Social Psychology. Furthermore, violent video games may be more harmful than violent television and movies because they are interactive, very engrossing and require the player to identify with the aggressor, say the researchers. ââ¬Å"One study reveals that young men who are habitually aggressive may be especially vulnerable to the aggression-enhancing effects of repeated exposure to violent games,â⬠said psychologists Craig A. Anderson, Ph. D. , and Karen E. Dill, Ph. D. ââ¬Å"The other study reveals that even a brief exposure to violent video games can temporarily increase aggressive behavior in all types of participants. ââ¬Å"
Wednesday, August 14, 2019
Atenista Actions
A DOZEN OF THINGS EVERY ATENEAN CAN DO GIVE A HAND Let us be a person for others in our own little ways. Always be ready to serve and help those who are in need. Be happy when you find yourself in the position of helping others because God is answering their prayers through you. SHOW OFF The essence of being a human is not about our rank or greatness but how God made us to be a blessing for others in a very unique way. What we are, is a blessing to be cherished and to be shared and do not be afraid to show off.Let us be thankful for the talents, skills and abilities God gave us and be proud of who and what we are. BE AWARE OF THE RULES AND POLICIES Rules and regulations are made to make the community more progressive and productive. Not only productive in terms of economy but mostly, productive in making and producing morally, spiritually, mentally and physically equipped citizens. GO CLEEN (CLEAN AND GREEN) Let us be responsible with our environment. Let segregate our waste properly , help lessen pollution and plant more trees.Let us help maintain a clean and green environment and always remember the 5R's: Reuse, Repair, Reduce, Recycle and Rot. CAST YOUR VOTE Get involved during elections. Do not miss the opportunity that you can be the start of change. Your vote can make a great difference. EDUCATION FIRST We should value our education and prioritize our studies. We must learn how to say NO to temptations so that in the end, weââ¬â¢ll have nothing to regret. Education is the best tool to prosperity and success. LOVE EACH OTHERThe only key to a healthy community is love because when there is love there is peace, when there is peace there is progress, and when there is progress, there will be satisfaction and contentment in our daily existence. After all, love is what it all means in life. SPEAK YOUR MIND AND HEART Voice out what you think and feel is the right one to do. Donââ¬â¢t be afraid to speak out; nothing will be lost. Itââ¬â¢s either we can le arn through mistakes from our decisions or someone else will learn from our thoughts and emotions. MAKE A M. O. V. E (Motivate Oneself ââ¬Ëtil the Very End)Motivation is the stepping stone of oneââ¬â¢s success. Therefore; from the very beginning, along the way and ââ¬Ëtil the end of whatever we do, we should motivate ourselves to accomplish such and doing more out of it. REMEMBER S. O. A. P (SILENCE, OPENNESS, ACCEPTANCE AND PRAYER) We must have time to put ourselves in silence for a short while in order to reflect in our day-to-day existence. We must also accept things and be open-minded about the painful truth that exists in our society. Most of all, we must pray in order to contemplate; anywhere and anytime. ACT AS A ROLE MODELEveryone is entitled to be a leader, and we must act as we have been entitled. Each and one of us must act accordingly so that others would follow. By doing such, we can inspire other people and therefore motivating them to do the same. LOVE YOUR O WN The success of our nation lies in our own hands; therefore we must be patriotic enough to attain such. Loving our country does not only mean loving what our country own, but more of it is preserving our own heritage and culture. We should be proud of our countryââ¬â¢s greatest treasures and make one of those rather than appreciating and making use of othersââ¬â¢ culture.
Tuesday, August 13, 2019
Micro enterprises Essay Example | Topics and Well Written Essays - 500 words
Micro enterprises - Essay Example equires ethical values that will enable them treat the workforce equally, regardless of the gender, race, religion, culture and abilities (Harvey, 2012). Through adopting a non-discrimination policy, the leaders can afford to treat all the members of the workforce with equality, thus promoting the feelings of appreciation amongst the workforce. The creation of teams and groups that embraces and comprises of different elements of the workforce serves to promote the management of diversity, in that all the members of the workforce feels considered and represented in the groups and teams. Valuing and considering the contributions made by all members of the workforce serves to make the workforce more vibrant, creative and innovative, in that they feel that their ideas and inventions will be recognized and appreciated by the organization (Jeffs, 2008). Receiving and treating the grievances and the concerns raised by members of the workforce, without discrimination or favoritism on any basis that creates diversity in the workforce, is another successful step towards having the leaders of the macro enterprises manage the diversity of the workforce specializing in decision support system (Harvey, 2012). Through the effectiveness of diversity in the workforce, the leaders are assured of a motivated team, which guarantees success. Some characteristics are relevant for small business to be considered as appropriate in the selection process for developing the decision support systems. A small business requires being technologically oriented, an aspect that serves to ensure that the business is in a position to test and try novel technological innovations, ensuring that they can develop a system that is most appropriate for the business (Power, 2002). This is most essential since technology keeps changing and the types of decisions to be made are dynamic, thus calling for constant improvement in the business DSS so established. Another requisite characteristic of such a
Monday, August 12, 2019
Innovation & Change Case Study Example | Topics and Well Written Essays - 1250 words
Innovation & Change - Case Study Example s that bring about a positive change to various aspects of the company such as its production levels, economic stability as well as growth in the particular market it is situated in (Davila, Epstein & Shelton, 2006). The activities that take place when trying to achieve these changes can be seen as the product of innovation by the company. It is especially essential for individuals dealing with innovation to realize the various methods and approaches that can be taken when dealing their implementation and management. The identification of these approaches allows a manger to select the most appropriate approach for their company and as a result enhance the chances of success a company has at attaining their objectives. The relationship between innovation and change comes into play as a result of the effects that a particular action may have on a company (Fichter, 2009). It also brings about the question of how important a role innovation plays in the growth of a company and whether this growth can be achieved minus the involvement of innovative approaches applied by the mangers. In order to fully answer these questions, one has to look at a particular company and the innovative implementations involved when looking to promote a positive impact on the organization (Heyne, Boettke & Prychitko, 2010). An industry that can be used to further expound on this concept is the vehicle industry with a leading company such as Toyota being the topic of the study to determine the role that innovation plays in the growth of a company. It should be noted that despite the fact that innovation is an important element in itself, the management of these innovations determines the success that an individual is able to enjoy in the resulting outcome. There are various ways that innovation can be considered important in regards to the development and growth of a company. The key aspect that plays a role in this essentialness is the point that an organization cannot remain stagnant in
Sunday, August 11, 2019
Tax Memos Essay Example | Topics and Well Written Essays - 500 words
Tax Memos - Essay Example Under Section 1212, Anita will be entitled to carry forward this capital loss to succeeding years, provided there is a net loss including all other similar type of transactions involving capital transfer. Moreover, Anita can claim a deduction of $600 from taxable income, since it is well within the limits amounting $3000, under Section 1211 (Cornell University Law School, ââ¬Å"Limitation on Capital Lossesâ⬠). While analyzing this situation, Anita, being a taxpayer has to refer to Section 267 of US Code of taxation, if she wants to sell the stocks to her sister, Kathy (Cornell University Law School, ââ¬Å"Losses, Expenses and Interest with respect to transactions between Related Tax Payersâ⬠). Under Section 267, Kathy would be considered as a related party in this type of transaction between the two, Anita and Kathy and hence the amount of deduction will not be available then. However, sale of the stocks to her friend, Marcia will not attract Section 267. Marcia and Dave, who are married to each other is planning for a divorce agreement. They have two children and will be in the custody of Marcia after their separation. In accordance with the divorce agreement Dave decides to keep the boat and give away the home to Marcia. Dave and Marcia will also have to decide upon whether Marcia will be receiving the stocks which were acquired at $100,000 and having a present market value of $150,000 or in the form of yearly payments to Marcia for 5 years, with an included yearly interest @ 8% p.a. On analyzing this situation, the first consideration would be the tax consequences as a result of the transfer and settlement of properties. The immediate tax implications will be nil because Under Section 1041, any transfer of property within 1 year of the divorce will not amount to any gain or loss. However, it can have an effect in future, after 1 year, when either the home or the boat is sold by any of them and it can attract capital
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