History Of Conducting Polymers Engineering Essay

History Of Conducting Polymers Engineering Essay Dr H. Letheby was the one to first initiate the study of conducting polymers, who was a known professor teaching at the College of London Hospital. In 1862, he first attempted to analyze the behaviors of the chemical reaction and to select them accordingly. His study of electropolymerized aniline sulfate was published in the Journal of the Chemical Society. The results showed the aniline sulphate turning to a bluish black solid layer, formed on a platinum electrode after its electropolymerization (1). It was between 1907 and 1911 that the Nobel Laureate Richard Willstatter characterized the oligomeric oxidation products of aniline through his methodic way of research (2). By using a starter Al(Et)3/Ti(OPr)4, the polymerization of acetylene in hexane rendered a polyacetylene for the first time in 1958 in the form of a polymer with a highly crystalline and a heavy molecular weight produced by Natta et al. The method did not attract any attention owing to the highly air sensitive, infusible and the insoluble properties of the compound obtained(3). The concept of iodine doping was established in the same time period of 1960s by the Czechoslovak researchers for polyaniline. This resulted in the conductivity of 1 S/cm for Polyaniline-iodine complexes. The attention of researchers was diverted towards organic conductors, in spite of the discovery of the inorganic explosive polysulfurnitride (SN)x in the 1970s, with its additional properties of conductivity at low temperatures. A silvery film of polyacetylene was created in 1974 by the usage of Ziegler-Natta catalyst which was not conductive although it was found to be the closest to metals in terms of appearance (5). The electronic conductivity of polyaniline was reaffirmed in 1974, a few years before the publishing of the polyacetylenes progress. The paper demonstrated interesting results of a parallel study with another conductive polymer also known as polypyrrole. The conductivity obtained was ranging from 5 to 30 S/cm (6). One of the important moments was the publishing of the doped polyacetylene in 1977. The modification of the polyacetylene film via a partial oxidation treatment with the oxidizing agents such as the halogens and the AsF5 was obtained by MacDiarmid, Shirakawa and Heeger which resulted in the film becoming conductive (5). Molecular Orbital and Molecular Structure of Conducting Polymers All the valence electrons are utilized in covalent ÏÆ'-bonds of the saturated polymers such as polyethylene. The material will show typical insulating properties owing to the gap between the valance band and the conduction band. Along the polymers supporting structure, a Ï€ system is formed in the conjugated polymers (8). A restricted alternation of double and single bonds is required in the conjugated bonds which is also apparent in the conducting polymers structure. The carbon atoms create 3 ÏÆ'-bonds with the adjacent atoms and the remaining p orbitals which is also explained as the pz orbitals. Nitrogen atoms are found to be involved in the conjugation path such as the polyaniline in some of the conjugated polymers (11). High energy orbitals are created as a result of this configuration in which the electrons are loosely bonded to their respective atoms. The conducting, semiconducting or the insulating properties of the material are determined by the distance lying between the highest occupied molecular orbital (HOMO) and LUMO( the lowest unoccupied molecular orbital). The carrier movement or the jump from the HOMO to the LUMO creates the conduction mechanism. This becomes convenient if the distance between the HUMO and the LUMO energy is small. The sp2 hybridized linear carbon chains partially determines the conductivity of polyacetylene, which is the simplest form of semiconducting and metallic organic polymer. Six electrons are present outside the nucleus of the carbon atom, out of which 4 are valence electrons such as 2s and the 2p electrons, which takes part in the chemical bonds. The 1s and 2s orbitals of the carbon atoms are filled and the 2p orbitals are filled as well with 2 electrons in case of free space or where there is an existence of spherically symmetric distances. The creation of 3 sp2 and 1 p orbital is the result of hybridization. The bonding of 2 out of 3 sp2 orbitals on each carbon atom to another carbon atom adjacent to it and the bonding of last sp2 orbital with hydrogen or any of the side groups is the result. Covalent bonds are created between these atoms which in this case is referred to as ÏÆ' bond. It has a cylindrical symmetry around the internuclear axis. A Ï€ bond [10] is formed by the over lapping of unhybridized p orbitals of the adjacent carbon atoms. The fig 2.1 shows both the ÏÆ' and Ï€ bonds in the conjugated polymer structure. There is weak interaction between them creating weak bonds of the Ï€ electrons which exposes them to the risks of delocalization thus causing electrical conductivity of the polymer (10). According to Hà ¼nkel and Blochs simple free electron molecular orbital model theory, in case of a lengthy molecular chain showing metallic transport properties, the delocalization of Ï€ electrons over the entire chain forming a small band gap is seen. A conjugated polymer which has an alternation of double and single bonds, as a result, can be conductive in the right conditions. The delocalized electrons over the conjugated space are evenly distributed creating equivalent bonds (12). Differing bonding lengths of 1.54 nm, double bond: 1.34 nm) [9] are observed under simple conditions. The alternation of double and single bonds can also be observed. A typical conducting polymer matches an insulator in conductive properties without the need of doping or the orbitals being filled with electrically conductive particles. The transformation of the conductivity of a conjugated polymer from the insulating level to the conducting level is seen through the doping process. By the process of electrochemical oxidation and reduction doping can be obtained or it can also be attained by the direct exposure of the polymer to a doping material. Atomic or molecular species have been used as dopants which are either electron acceptors such as I2, Br2, AsF5, and LiClO4 or electron donors like Li, Na, and K (9, 10). 2.3. Conductor, Semiconductor and Insulator Solids such as metals have continuous orbitals. The electrons which are nearest to the filled levels can be excited and therefore move to the unoccupied levels without the requirement of any energy. As the temperatures increase the metals lose their conductivity in spite of the electrons being more excited. The electrons and the atoms colliding with each other result in the thermal motion of the atoms. The electrons lose their efficiency in transporting charges owing to the collisions. An energy gap separates the bands for transporting charges in semiconductors and insulators. Certain electrons gain enough energy as the temperature is increased, to move into the next unoccupied orbital. The metal becomes a semiconductor as the electrons are now mobile and create the electrical conductivity of the metal. In case of a large energy gap, the electrons may never be able to reach the conductive bands that will result in zero conductivity, such types of materials are known as insulators. Wh ile in semiconductor metals, the increase in the temperatures will also increase the conductivity as more electrons have the ability to reach the valence bands. 2.4Conductivity Mechanism High electron affiliation or low oxidation potentials are the characteristics of conducting polymers. This means that the polymers can be reduced and doped with electrons donors (n-type) and also have the potential to be oxidized and doped with electron acceptors (p-type). The HOMO-LUMO energy gap which has the semiconductor property of conjugated polymers as compared to conventional inorganic compounds, are owing to the additional charges associated to the creation of new and unfilled electronic energy states existing within the original HOMO-LUMO energy gap. A dopants role is either the removal or the addition of electrons. For instance in the case of iodine (I2) an electron will be taken for the formation of I3 ion. If the relocation of an electron in a semi conductor polymer by moving the electron from top most valence band such as the polyacetylene or polypyrrole, then as per the classical band theory, the creation of the vacancy hole as such will not be delocalized. A radical cation would be obtained in the case of the removal of an electron from a carbon atom. Owing to the Columbo attraction to its opposite ion (I3- ), the localization of the radical cation also known as the polaron takes place which in normal cases would be considered as having low mobility. This would be due to the local change in the geometrys equilibrium of the radical cation to the neutral molecule. The charge is moved along as shown in the fig 2.5 while the mobility of the polaron along the polyacetylene chain may be high. But a high concentration of opposite ions is necessary as the opposite ion (I3 -) to the positive charge is not very mobile, so that the polaron can move in the field of close opposite ions. The polymer which are mobile enough to conduct electric charges have the dopants generate polarons and bipolarons. The ionization of the conjugated polymer chain to a positive polaron (radical cation) is done by the dopants which is taken as an electron acceptor. These will further emerge as bipolarons or in some cases the two polarons may reversibly combine to create a bipolaron (16). Owing to its highly disordered structure the PPy can be given as an example for bipolaron formation. The formation of a bipolaron happens when two polarons are created on one similar chain (see fig 2.5)(17). 3.Poly (3,4-ethylenedioxythiophene) (PEDOT) 3.1. Introduction of PEDOT The research in 1967 indicates polythiophenes for the first time as a potential conducting polymers. Furan, pyrrole, and thiophene heterocycles acids catalyzed polymerization was studied by A. G. Davies. In 1982, Tourillon and Garnier first observed true electronic conductivity in polythiophenes. In the presence of perchlorate or tetrafluoroborate opposite ions, Thiophene was electropolymerized on platinum electrodes in acetonitrile. A conductivity of 10-100 S/cm was obtained in spite of the fact that highly conductive polythiophenes were possible from the start with Garnier and Tourillons fundamental work. It has gained long term stability against air and humidity while it failed to fulfill one of the requirements expected of as a truly conductive polymer not as a semiconductor. In 1930s was initiated the EDOT (3, 4-ethylenedioxythiophene) chemistry when the corresponding 2, 5-dicarboxylic acid esters were synthesized. Thus biheterocyclic EDOT system consisting of one 1, 4-dioxane r ing and one thiophene moiety was explained which was annelated over the carbon single ([c]-) bond of the thiophene. The good chemical properties, high conductivity and good electro optical properties, the PEDOT has emerged as a promising compound (22). It has been used as an antistatic coating, photovoltaic technology, electroluminescent devices and biomedical sensors, etc (23). Electrochemical polymerization of PEDOT PEDOT was fabricated for the first time by Jonas et al (24) through anodical polymerization where the products showed high conductivity with enhanced chemical and thermal stability as compared to other polythiophenes. The polymerization occurs at the electrode in an electrochemical oxidative polymerization of a monomeric precursor of the conductive polymer. The ionic dopants in the process of polymerization, forming the electrolyte are induced in the polymer (25). The electrochemical polymerization is utilized in the case of EDOT monomer to create highly transmissive sky-blue, doped PEDOT film at the anode. The compatibility provided by the broad range of electrolyte solutions creates high stability of PEDOT films in different electrolyte solutions(26) Flexible PEDOT films were obtained, by Yamato et al in the presence of polyanions in the electrolyte solution, with an electrical conductivity as high as 400 S/cm. Several electrolytes were used in this research such as sulfonated poly (ÃŽ ²-hydroxy-ethers) (S-PHE), 1,3 bis(4-t-butylphenoxy)-2-propysulfate (BPS), poly (4-styrene sulfonate) (PSS), sulfated poly (ÃŽ ²-hydroxy-ethers) having trifluoromethyl groups (S-PHEF), sulfonated poly (ÃŽ ²-hydroxy-ethers) (S-PHE) and sulfonated poly (butadiene). However PEDOT film was deposited on the anode, in the presence of S-HPE, S-PBD and S-PHEF electrolytes. Numerous advantages are present in the electropolymerization technique such as: Materials required in small quantities. Characterizations and speedy analysis. Control of reactions is accurate. While the disadvantages are: In convenience in conducting standard analytical procedures owing to the small quantity of resultant with insoluble property. The electrical conductivity can be increased to a large extent through the electrochemical polymerization while the product obtained has poor transparency and the process must be applied on conducting substrates which will restrict the application purposes (28). 3.2.2 Oxidative chemical polymerization The deposition of a conjugated polymer by in situ oxidative polymerization on the surface is seen. Electrochemical polymerization has limited applications as compared to the chemical oxidation, which is more versatile. By coating the surface with a mixture of monomer and oxidant, chemical oxidation can be carried out with a mixture of the monomer and an oxidant where it enables the spreading of the mixture onto the surface first, owing to the suppression of the spontaneous reaction. These mixtures will have flexibility in their designing of the coating process with the separate application of the monomer and oxidant. These mixtures have a restricted pot life (29). A PEDOT with black, insoluble and infusible properties is obtained with the utilization of oxidizing agents such as the FeCl3 in the oxidative chemical polymerization (21). De Leeuw et al. [20 used iron(III) tosylate (FeIII(OTs)3) as oxidizing agents in the presence of imidazole as a base leading to the conductivity of PEDOT of 550 S/cm.(30). The classification of the reaction of EDOT with Iron (III) tosylate leading to in situ polymerization of PEDOT by Kirchmeyer and Reuter (31) into two categories were as: The monomer subjected to Oxidative polymerization to form neutral polythiophene. The neutral polymer subjected to oxidative doping to conductive polycation. The addition of Lewis acids or protic acids to the polymerization system will cause catalysis of the equilibrium reaction of EDOT to the relevant dimeric and trimeric compounds in the absence of further oxidation, (see fig 2.9)(31). Vapor Phase Polymerization Mohammadi et al(32) did the initial experiments named as Chemical Vapor Deposition (CVD) process for polypyrrole polymerization. The oxidants used were FeCl3 and H2O2. In 2003 to 2005, J Kim et al first attempted to establish a new route for the highly conductive PEDOT layers with the process of vapor phase polymerization (VPP) (24). The evaporation of the EDOT and its polymerization on the substrate were done in the polymerization chamber where the deposition of the oxidant iron(III)-tosylate was found by bubbling the various types of gases like nitrogen, air and argon through the EDOT reservoir. FeIII tosylate was used as an oxidant and pyridine as a base-inhibitor, through the VPP process. By using oxidant, e.g., a butanol or ethanol solution of FeIII tosylate mixed with pyridine, the substrate coated with PEDOT film was covered. In a chamber flushed with air, nitrogen or argon gas, the EDOT monomers were heated into vapor phase. The polymerization process began and formed the PED OT coating, once they react with oxidizing agents on the substrates. To prove the concept of using a base inhibitor, pyridine, Winther-Jensen et al conducted the experiments. The compound was applied to PET and Pt coated PET substrates after mixing the ferric tosylate solution with pyridine in the respective molar ratio of 1:0.5. Winther et al investigated some of the liquids such as pyridine, pyrazine and quinoline. The materials and Fe (II) were void of any sort of crystal formation. The VPP of EDOT was best suited to pyridine (pKa 5.14, boiling point 115 C °) as the base, owing to quinolines low vapor pressure and the insufficient base characteristic of pyrazine [24]. Winther-Jensen et al measured the conductivity of PEDOT films as a function of temperature. A similar behavior as the semi conductors was observed as with the increase in temperature on which the conductivity also increased. Winther-Jensen et al studied the stability of conductive PEDOT layers in air and aqueous solutions. The creation of PEDOT layer on glass substrates was conducted in this experiment, and the examination carried out in the environments mentioned earlier. Till the constant point a speedy reduction in the water conductivity was seen. A slow paced decrease in the conductivity of air as compared to the water environment was observed. The pH level determines the conductivity of PEDOT. Lower pH values resulted in highest conductivities. The products acidity was observed in the range of pH 1, during the base inhibited VPP of EDOT. In water of pH7 the long term stability is lower as compared to air which takes more time to reach equilibrium with carbon dioxide (34). There is no aqueous transport medium in VPP process. During the PEDOT layer formation no agglomeration was seen. The need for dispersants and stabilizer additives is negated in high processability. The process of polymerization is fast and simple (35).

Philippines Literature Essay

The diversity and richness of Philippine literature evolved side by side with the country’s history. Long before the Spaniards and other foreigners landed or set foot on Philippine shores, our forefathers already had their own literature stamped in the history of our race. Our ancient literature shows our customs and traditions in everyday life as traced in our folk stories, old plays and short stories. Our ancestors also had their own alphabet which was different from that brought by the Spaniards. –> LITERATURE: the body of oral and written works, text, books, poetry, etc. these are the several things that concern this subject. we have been exposed to literature ever since we were young. reading, writing, that’s what we do. but is this really the essence of literature? the time i realized that i was going to take up â€Å"Philippine Literature† this semester, i was rather a bit curios about what would be in store for me, for the whole class. our Literature instructor Ms. Dinah Laguna-Mission is very enthusiastic in teaching us. never came a time that i felt sleepy or bored during our lit. subject. she has a lively voice and pronunciation, lively gestures and the witty use of words were the things i looked forward to every time she came. at first, i expect that the subject content and the teaching method was just a repetition of what has been taught to us during high school. but i was wrong, the different genre of literature, different devices and ever famous figures of speech were the ones being taught to us. after all the experiences and new knowledge imparted to me, i realized that Literature is not only about just reading the stories, poems, riddles, etc. but either its understanding them deeply. i thank Ms. Mission for imparting this knowledge imparted to me and the whole class for making this journey bearable and truly enjoyable one. it was beyond doubt an accomplishment for us and so, even if i finish the subject Philippines Literature, the things i learned, the memories and experience will truly mo no matter what. ^_^

Uk Taxation System

1. 1 Introduction of the UK tax system There is a very long time before British tax becomes what it is now, which can be traced back to Ancient times when UK was a part of the Roman Empire. The uniform land tax in 1692 is the basis to the current British tax system; at that time, the land tax is a kind of direct tax and is the main source of government revenue. Before the end of 18th century in British, William Pitt announced income tax to cover the expenses on weapons in the preparation for the Napoleonic Wars. Initially, the tax rate was around 1/120 of the income above ? 60 and the rate increased to 1/10 of income above ? 200.In the 20th century, income tax is the main resource for UK government; in the mean time, indirect taxes also became more important through the century. In 1965, the corporation tax and the capital gains tax were introduced, and in 1984 the capital transfer tax was replaced by inheritance tax. Currently, the taxation system in the UK can be mainly categorized as personal tax, including income tax, inheritance tax and council tax, sales taxes and duties, including value added tax, excise duties, stamp duty and motoring taxation, business and personal taxes, including national insurance contributions and capital gains tax and business taxes.As a constitutional monarchy, the power of legislation is highly concentrated. All tax laws are from proposals from the Treasury Department and after approved by parliament and the royal, these proposals can come into effect and become laws. In the UK, nearly 90% of tax income is collected by central government. The HM Revenue & Customs takes charges of tax administration related affairs, including value added tax, sales revenue and tariff. 1. 2 Discussion of the UK taxation bases In computing the tax, we have to consider two parts: tax base and tax rate.Tax base is the economic basis of a certain tax and it is the base amount to compute the tax liabilities. Tax base is different from tax object, for e xample, the total income is the object of income tax, while only the taxable income can be regarded tax base. On the whole, tax base has two categories: economical tax base and non-economical tax base. Economical tax base means the objects of tax that are related to economical actions, such as revenue, capital and sales; non-economical tax base has nothing to do with people’s economical actions, such as the poll tax that is taxed on every individual person without their actions.In the UK, there are three kinds of tax bases: income base, capital base and consumption base. The income base is mainly used in individual income tax and corporate income tax. In most countries, revenue from income tax is the main source of government, so income tax base certainly has many advantages. Firstly, income tax base is much larger than other tax bases, because people with income above taxable allowance are the subjects to income tax. Furthermore, for most people, tax based on income is easy to calculate and manage for governmental officers. On the other hand, income tax base also has several disadvantages.Firstly, income tax base is only available for cash income; for income as goods, income tax base would not work. Obviously, it is unfair to not tax on goods income. Secondly, income has many sources; some are easy to track, such as wages and bonus, while some are not easy to detect, such as illegal sales commissions. At last, different people have different ability to pay the tax and income is not a good indictor to measure their tax abilities. So it is very hard to make a rule or rate to keep fair among every taxpayer. Capital can be used to make income and can reflect individuals’ paying ability, so it seems to be a good base for tax.However, the amount of capital would not generate the same amount of income, so it is not very accurate to use capital as a tax base. Furthermore, there are many kinds of capitals, which are hard to calculate and manage, and taxp ayers’ economic conditions are not the same, for example a house with mortgages and without mortgage should not be regarded same, so capital tax base also has some drawbacks. At last, consumption is also a measurement of ability to pay tax; more consumption means more ability to pay tax and less consumption means less ability to pay tax.According to Nicholas Kaldor’s theory, revenue should be the base of tax, not income. But here comes a confusing question: what if a person saves most of his/her income in the bank, rather than for consumption? Moreover, revenue tax base would affect the money supply on the capital market, because most people would tend to shorten their consumption and save money in banks. In a nut shell, all of these three tax bases have advantages and disadvantages, and there is no perfect tax base that can very fairly measure all taxpayers’ ability. So when considering the tax system, we should keep a balance between these three tax bases. . 3 Evaluation of a good taxation system What are the qualities of a good taxation system? Of course, nobody likes paying tax; however, tax is the main source for government revenue, which is used for providing public services. So we can also say taxpayers pay for the services they received, such as high ways and public schools. A good tax system should be both simple and equitable and simple. Equity has two directions: one is horizontal and the other is vertical. Horizontal equity means taxpayers with similar income should the same level of tax; vertical equity means taxpayers with higher income should pay a high level tax.Even though companies have to pay corporate tax, all taxes are ultimately paid by individual taxpayers. So it is extremely important to keep tax system to be equitable. Besides, simple is also an important quality to a good tax system. The rules and laws should be easy to understand; the tax liability should be easy to calculate and the tax system should be easy to administer. If the cost to administer the tax is more than tax revenue received, this kind of tax system is inefficient to both taxpayers and government.Complicated tax laws are costly to both taxpayers and the government; such laws are hard to administer and inefficient to collect. In addition, a good tax system should also be certainty, which means that the tax policy should keep being stable year to year, because this can make taxpayers to know the difficulty to evade tax payable and make a reasonable tax plan on the long run. On the whole, equity and efficient principles are two main principles to measure a tax system. A pie cannot be made both bigger and divided fairly. The same situation happens here.We cannot expect a tax system to be both equity and efficient, for example, when cut down the marginal income tax rate for those high income taxpayers, their productivity would increase accordingly, while the tax equity would decrease. However, there is always a comparably good po int between them, which we often call tradeoff. 1. 4 Evaluation of the UK taxation system In the UK tax system, income tax, national insurance, value added tax and corporation tax are the four main source of governmental revenue; the percentages are respectively 29%, 19%, 15% and 9%. On the whole, the UK tax system is quite stable.According to Huijun Yang (2012), from mid 90s 20th century, the ratio of total tax on GDP is between 36% and 39%, so it would be easy for taxpayers to make a tax plan. In addition, the UK tax system is quite equity for its income tax rate ranges from 10% to 50% and low income taxpayers can deduct allowances too. In 2012, the income tax personal allowance increases from 7,475 to 9,000 and the highest income tax rate decreases from 50% to 45%. This new rule will benefit 23,000,000 basic income tax rate taxpayers. The UK tax system also operates efficiently and the cost to administer tax is comparatively low.So overall, the UK tax system is well designed and works both efficiently and equity. However, there are still some drawbacks of the UK tax system. Firstly, the highest tax rate will be 45% in 2013, so the income gap between the rich and the poor will get bigger and bigger. Secondly, the tax takes less than 40% of the GDP, while, on average, government expenditure is 45% of the GDP, which means that the government need to increase their deficit to keep going on. Too much deficit will increase the governments’ financial pressure, because the borrowing must be paid by future years’ tax revenue.If the deficit always keeps on a high level, the governments’ authority among public would be weaken, and government function cannot be operated well. Thirdly, individual tax is prepared and paid by individuals; these tax preparation costs, including service fee of accountants and time cost, are also hidden costs for taxpayers. At last, the British government provides comprehensive social welfare to all citizens; among them, most taxpayers pay for the services, but some lower income taxpayers or unemployed people enjoy the services free of charge.So it is those high income taxpayers pay money for the low income taxpayers, and this would decrease those high income taxpayers’ work efficiency because some of their work are not rewarded. According to Holdford and Lovelace-Elmore (2001, p. 8), Vroom asserts, â€Å"Intensity of work effort depends on the perception that an individual’s effort will result in a desired outcome†. 1. 5 suggestions for the UK taxation system The following suggestions may be work to solve those drawbacks: * Creating more jobs for the poor and unemployed people * Increasing the highest rate of income tax Optimize the tax structure * Simplifying complex tax law clause * Decreasing the corporate tax rate for starting companies 2. 1 proposals for the UK taxation system In the UK, the main taxes are: income tax, inheritance tax, council tax, value added tax, motori ng taxation, corporate tax and capital gain tax. Even though all taxes have different tax bases, the ultimate taxpayers are every individual. As we know, a pie cannot both be big and evenly sliced. So for the UK government, it should find out a good point that can make the tax system be both efficient and equity.According to the 2012 Budget statement by the Chancellor of the Exchequer, the Rt Hon George Osborne MP (2012), the main target for the UK government is to keep the economy in a stable increase trend. As mentioned in Osborne’s report, the UK’s economy is in a depressed time and the government has to both cut down expenditures and expand tax revenue. Therefore, we proposed three proposals on the tax system to improve the development of economy. Firstly, divide more the income tax rate levels between the higher rate and additional rate.According to the current UK income tax system, taxpayers with band between ? 34,371 and ? 150,000 are applicable to the higher ra te that is 40%, and taxpayers with band over ? 150,000 are applicable to 50% additional income tax rate. Apparently, the range from ? 34,371 and ? 150,000 are too wide that some mid-class families have to pay too much income tax for the high marginal tax rate. Taxpayers with income of ? 34,371 and ? 150,000 are totally different in tax payment ability, so it is not fair to let all of them pay tax on the same rate. From my point of view, taxpayers with band between ? 4,371 and ? 70,000 are applicable to tax rate of 25% because most mid-class taxpayers’ incomes are in this range and by doing so, there financial pressure will be reduced a lot; taxpayers with income ranges from ? 70,000 to ? 100,000 are subjects to 35% income tax rate and taxpayers with band from ? 100,000 to ? 150,000 pay income tax on 45% income tax rate. This proposal will greatly reduce the most mid-class taxpayers’ financial pressure and as the marginal tax rate increases for high income taxpayers, th e total tax revenue for government will not decrease.Secondly, impose property tax on people who own luxury houses or own more than three houses. In many countries, the property tax is imposed on individual house owners because real perporty is a remark of wealth. The property tax can help to reduce the gap between the rich and the poor. Moreover, as the tax is imposed on multiple house holders, the economic bubble in real estate investment or speculation will be greatly eliminated. Currently, the property tax is imposed on gains from capital, such as house rental not on capital itself. Even though taxpayers pay tax on their capital gain, the income gap still increases.At last, decrease the rate of stamp duty for bond or stock transactions. Currently, the stamp duty rate is 0. 5%. As mentioned in the UK’s budget statement, the main target in 2012 is to keep the economy to be stable not do slow down. The decrease of stamp duty is really a good method to stimulate the economy d evelopment. On the one hand, the decrease of stamp duty is a good remark for the stock market, which would encourage more stock transactions. On the other hand, even though the rate of stamp duty decreases, as more transactions there will be, the total revenue from stamp duty will still increase.As we know, UK is the center of worldwide stock market center. Stock market is the main capital source for public companies, so the boom of capital market will greatly promote the development of entity economy. In conclusion, the UK’s tax system is well organized and designed except for some drawbacks. I believe my proposals can effectively improve both equity and efficiency of the UK tax system and stimulate the economy development. Reference list Budget statement by the Chancellor of the Exchequer, the Rt Hon George Osborne MP, 2010. HM TREASURY. online] Available at: < http://www. hm-treasury. gov. uk/junebudget_speech. htm> Finance Act 1965 (c. 25), from UK Statute Law Databaseâ⠂¬ . UK Statutory Publications Office,  Ministry of Justice. Retrieved 2007-05-09. â€Å"HM Revenue and Customs receipts†. hmrc. gov. uk. Retrieved 2011-11-11. Kay, Richard. â€Å"Palace fear over Queen's tax bill†. Daily Mail  (London). Peter Victor (30 July 1995). â€Å"A brief history of VAT†. The Independent(London). Retrieved 13 January 2011. Principles of a good tax system,2010, tutor2u, [online] Available at:

The Military Sector Of The Marine Corps - 1734 Words

We are losing some of our best Machinists and Welders after their first enlistment due to the lucrative options available in the civilian sector and the lack of opportunities to display their innovative nature in the Marine Corps. An additive and subtractive fabricator in the trenches would serve to be an asset to commanders, because he/she will not be limited by technology or lack of expertise. Both of these specialties present an opportunity to exploit manufacturing capabilities. After all, exploitation is a human endeavor and until unmanned technologies take over completely, is it not the Marines using the technologies that are the assets? In the civilian sector, experience is often necessary in most fields; however, machining and†¦show more content†¦Thus, the opportunities to exploit machining and welding capabilities disappear along with the opportunities to pass down their knowledge and skills through guidance and mentoring. Interestingly enough the current manpower s tructure places these two MOS’ side by side in every ESB, Maintenance battalion and Ground Ordnance Vehicle Battalions. In an effort to challenge the status quo and to continue on with the Commandant guidance; what benefits could arise if these two specialties are aligned together and be allowed to merge at the fifteen year mark? These two specialties share similar skills in terms of fabrication and metallurgy, including a thorough understanding of the physical and mechanical properties of metals. They both have a strong understanding of structural design and manufacturing regardless of material. And one particular aspect that is often overlooked is the ability to be critical thinkers, as this is inherent with artistic creation (White, Robinson 2001). Additionally, all the processes used in machining and welding require a level of critical thinking and creativity in order to maximize efforts and resources. The current employment of these two specialties is minimal while in garrison; however, while forward deployed, these specialties become an integral part of combat innovation. Their creativity and ingenuity have made a significant impact in the