Pay As You Earn (PAYE) System: Advantages and Disadvantages

Pay As You Earn (PAYE) System: Advantages and Disadvantages PAYE (Pay as you earn) was first introduced in year 1944. This is a system used by HMRC (HM Revenue Customs) to collect Income Tax and NICs (National Insurance contributions) from employees pay, including directors of limited companies, as they earn it. OPERATION OF PAYE SYSTEM Under PAYE system, employers are responsible to deduct both Income Tax and NICs from employee when paying them their wages or occupational pension. Employers are required to operate PAYE on the payments make to employee if the employees earnings reach the LEL (National Insurance Lower Earning Limit). For tax year 2010-11 (6th April 2010 to 5th April 2011), LEL is  £97 a week,  £421 a month or  £5,044 a year. The tax rate charged for earning not more than  £37,400 is at 20 percent, earnings more than  £37,400 but less than  £150,000 is at 40 percent and earning above  £150,000 is at 50 percent. A tax code and National Insurance category letter determines the amount of income tax and NICs deductable from employees wages or pension will be issue by HMRC. Employees with earning less than  £110 are exempted from making NICs. Employees with earning more than  £110 but less than  £844 per week will need to pay 11 percent and employees with earning is more than  £844 per week will need to pay 1 percent. Before the tax year starts, usually in January or February, forms P9T or P9X will be given to employers to tell them about the tax codes that to be use for each employee. In the event if HRMC do not have enough information to issue a full tax code to employers, employers will then be told to use the emergency tax code until more information is received and the tax code can be adjusted. A tax code is usually made up of one or more numbers followed by a letter. By multiply the number by ten, the employee will be able to obtain his total income earn in a tax year before any tax deduction. The employee will be getting the same take-home wages each week or month as the tax code spread this tax-free amount equally over the year. See appendix for the common tax letters. Any changes example, employee receiving a second income, employers are expected to inform HMRC accordingly, as this will affect the tax code. Employers were to provide each employee a pay-slip or pay statement at or before the payday and pay HMRC the income tax and NICs by 19th of each month or by the 22nd if payment is made through electronic. Employers whose payments to HMRC do not exceed an average of  £1,500 are allowed to make quarterly payments. If the correct amount was not send in or late sent in, interest may be charged. At the end of each tax year, 5th April 2011, form P60 stating the summary of the employees pay and deductions is to be provided before 1st June following the end of the tax year, 1st June 2011. After the end of the tax year, no later than 19th May 2011, employers must send HMRC the form P35 and P14s summarising the total payroll figures for the year. PROCEDURES WHEN TAXPAYER CHANGES JOB When one employee left their old job, a form P45-Details of employee leaving work should be given to him by his previous employer. Information for Part 1 and 2 must be completed. If the employees last day of work falls on 6th December 2010, this form should reflect the National Insurance number, tax code and total wages and tax as of 6th December 2010. This form P45 will be then given to the new employer when the employee joined onboard. Information for Part 3 will then be complete. The employee will be able to claim back the tax if he started the new job within four weeks after leaving the old job. This tax refunded will be made two to three weeks later if the employees wages is paid on a weekly basis, or included in the pay-slip if his wages is paid on a monthly basis In the event if no form P45 is given to the new employer, employee will need to complete the form P46-PAYE notice of new employee. HMRC will process the form P46 and revise the tax code if necessary. If too much tax is paid, employer will make the necessary refund. Form P46 is only necessary if employee is not a student whom works solely during their school holiday and employee is not working for one week or less. If first pay-day falls on the 1st January 2011, form P46 information must be provided by employee before his first pay-day and employer must send in the form (both form P45 or P46) not later than the employees first pay day, which is 1st January 2011. Although send in forms can be done online or paper form, it had been becoming compulsory for all employers to file the in-year forms online. In-year forms include form P45 and P46. Companies with more than 50 employees should already be filing their in-year forms online. They will be penalty if they file form P45 or P46 on papers. Companies with less than 50 employees are required to file their in-year forms online with effect from 6th April 2011. In the event If the employee decided to retire or stop working, he can claim back the tax payable from HMRC, by completing form P50-Claiming tax back when you have stopped working. COMPARE AND CONTRAST OF PAYE SYSTEM AND SELF-ASSESSMENT SYSTEM In the view of HMRC and a taxpayer, both PAYE system and self-assessment system works about the same as both systems are meant to use to identify employees and self-employed individuals incomes or pension in each tax year. Most employees in UK paid their tax due on their income or pensions to HMRC through PAYE system. However, employees like company director, even if they are already taxed through PAYE system, they will still required by law to complete a tax return. Employees whom earned proceeds from sales of certain assets (capital gain) will either need to inform employers so that they can include this income under PAYE system or they can complete a tax return. Beside the company director, self-employed individuals or trustee or individuals having foreign income will also be required to complete a tax return and inform HMRC about their incomes or profits. Both employers and self-employed individuals have to first register under HMRC before any tax submission or tax payments. Employers have to register under HMRCs PAYE online for employers service, while all self-employed individuals must register for self-assessment and obtain the tax return form. Self Assessment tax returns will be send out by HMRC in April each year (which is April 2011 for Tax Year 2010-11), for online filing, a letter called Notice to File will send instead. A Self Assessment registration form is need to be complete if individual has never file a tax return before. Although the PAYE system and self-assessment system operate in the similar way, the type of forms used under these two systems are different. Under PAYE system, employers are expected to send HMRC the form P35 and P14s summarising the total payroll figures for the employee for the year. Under the self-assessment system, different forms are being used. Being self-employed, individual has to complete form CWF1 to register and inform HMRC about their business nature. Being not self-employed, individual has to complete SA1 instead. The deadline for tax submission and payment for both systems are also difference. Under PAYE system, Under PAYE system, employers are to pay HMRC on a monthly basis, by 19th of each month or by the 22nd if payment is made through electronic, if tax amount is more than  £1,500. If tax amount is less than  £1,500, employers can pay HMRC on a quarterly instead of monthly basis. Under self-assessment system, for paper tax return, it must reach HMRC by midnight of 31st October. For online tax return must reach HMRC by midnight of 31st January. For example, tax year 2010-11, paper tax return deadline is 31st October 2010 and online filing is 31st January 2011. In term of tax payment, for tax year 2010-11, first payment falls on 31st January 2011, second payment falls on 31st July 2011, and the balance payments falls on 31st January 2012. Penalty will be charged if tax return is not received on time. Comparing the PAYE system with self-assessment system, tax payments for self-assessment are split into 3 payments, while under PAYE system payments are made either on monthly basis or quarterly basis. ADVANTAGES AND DISADVANTAGES OF PAYE SYSTEM AND SELF-ASSESSMENT SYSTEM No system is prefect, to a taxpayer or HMRC, PAYE system and self-assessment system has its own advantages and disadvantages. As a tax-payer under self assessment system, individuals benefit from the lower rate of NICs. Apart of this, under self-assessment system, self-employed individuals can enjoy the cash-flow advantage of not having paying their tax on a monthly basis as tax payments are split into three payments. However they will still face this split payment as disadvantage. This is so when the deadline date reaches 31st January. Under self-assessment, individuals need pay taxes for two tax years on 31st January, first payment for tax year 2010-11 and balance payment for tax year 2009-10. As a tax collector, self-assessment system helps to collect tax for benefits. A taxpayer whom is an employee of a company, he may entitle to some benefits like company car etc. This benefit is not included in the pay-slip therefore not taxed through PAYE system. With self-assessment system, taxpayer will need to include this benefit-in-kind. Under PAYE system, when employee changes job, form P45 is supposed to be provided by previous employer to employee. When form P45 is not issue, new employer will need to complete form P46. Often when new employer do not received the code notice or form P45 on time, it is possible that tax calculation will be incorrect. Another disadvantage of PAYE system is that, under PAYE system, forms P9T or P9X will be given to employers to tell them about the tax codes that to be use for each employee. However employee with more than one source of income tends to be confused of what tax code to be used. This will lead to incorrect deductions of tax for the taxpayer which resulted in either tax over-deducted or under-deducted. Also when a taxpayer turn from 65 or 75, he qualifies for age-related relief, tax code should change. For such cases, HMRC may or may not change the tax code automatically. If tax code is not change, taxpayer might ended up paying more tax. Based on the recent news released early year of 2010, due to the new PAYE system, wrong tax code was issued, which caused taxpayer paying more tax. Due to this incident, HMRC is trying to improve the operation of PAYE system.

A Proposal to Research the Liquid Remains After Resomation Essay

Resomation is an alternative to cremation that helps the funeral industry and cuts down mercury emissions. The new technique of disposing a corpse is still not welcomed into potential clients mind frame do to the lack of information on the left over liquid once resomation is completed. I propose more research to be done on the liquid left behind and that the data collected to be shared with the general public. The research will be conducted within two years and six months with the result being a press release of our findings. I am asking for 1,388,800 dollars to fund this research and two years and six months to complete the project. With our findings clientele will be more aware of resomation and the components of the liquid that remains after completion. Introduction Cremation accounts for 34.34 percent of all corpse disposal in the United States in 2006 and is expected to rise to 58.85 percent by 2025 (CANA, 2008). Unfortunately, in the process of cremation, there are considerable amounts of mercury emissions into the atmosphere. Approximately 320 pounds of mercury is released by U.S. crematoriums each year (Reindl, 2008). Because of the high levels of mercury dispersed by U.S. crematoriums it is necessary for more research to be done on resomation as an alternative to cremation. This document is proposing more research to be done on resomation’s environmental aspects after the resomation process. This proposal will include the following information. The background on cremation, mercury and resomation will be covered, followed by my qualifications and project description. Background Since the 1870’s cremation has been a means of disposing a human body in the United States. However, cremation only accounted for 5 percent of all dispositions until 1972 when the market started to gain popularity (Davis and Mates, Page 102). As stated in the introduction, in 2006 cremation accounted for 34.34 percent of all dispositions and is expected to increase to 58.85 percent by 2025 (CANA, 2008). With the interest in cremation growing, so is the concern of mercury emissions due to the dental fillings of the deceased during cremation. The dental work has been accounting for approximately 320 pounds of mercury into the atmosphere. The amount of mercury emitted is estimated to rise even higher as more families are choosing cremation (Reindle, 2008). There are many questions regarding how to handle the mercury situation respectfully, safely and environmentally. Resomation is a new technique being used in 6 states in the U.S.(ABC News, 2011). The new process is beneficial to the funeral industry because of its fuel efficiency (Resomation LTD). This new technique can help the funeral industry make more profit along with reducing mercury emissions, that is if potential consumers choose resomation. Resomation still sets potential consumers ill at ease. The potential clientele are still hesitant to use the new method of disposition because of the liquids leftover after the process is finished (NYTimes). Some fear that the liquids are harmful for the environment because there have been few studies on the topic. The problem is potential clientele are reluctant to use resomation for fear that the liquid could be detrimental to the environment and to themselves (TIME). Research needs to be done so that there is more information for the general public about resomation. With this information available potential consumers will choose resomation over cremation. Qualifications I am a junior in the College of Public Health and Human Sciences at Oregon state University, majoring in Human Development and Family Sciences with a minor in Biology. I have taken several classes related to chemical compounds, environmental studies and the human body. These courses will aid me in gathering research along with other scientists on my team. Leadership and organization are traits I posses and have shown in my previous work experiences. In my experience as a funeral directors assistant I was able to converse with families about the reasons they decided to not choose resomation. From my conversations with them I found that the overall concern was due to the liquefying process. Because of this experience in my life I feel like I can understand the concern of the general public. Project Description The purpose of this proposal is to conduct research revolving around the remaining liquid after the resomation process is completed. The results found in the research will give us information on whether the remaining liquid is environmentally safe or unsafe. Objectives In our research I will achieve the following goals: * Determine the exact chemical makeup of the remaining liquid left after resomation has taken place. * Determine if the liquid is environmentally safe. * Complete a press release on the findings. Methodology My plan for achieving the goals discussed in the previous section is by testing the liquid of donated human corpses after resomation has taken place. We plan on using 150 donated corpses to conduct the research study. Once the bodies have been resomated we will collect five samples of the liquid remains to be tested later on in the study. Testing the liquid will be done by using mass spectrometry and nuclear magnetic resonance. Mass spectrometry is a technique used for separating and identifying molecules based on mass. This technique will help determine the molecules in the liquid and will be able to identify if any of the deceased DNA is present (Genetics, 2003). Nuclear magnetic resonance is used to determine the structure of new natural and synthetic compounds, the purity of send compounds and its chemical reaction with the other compounds in the solution (Medical Discoveries, 1997). These two tools are able to determine chemical structures so that an accurate description of the liquids makeup can be found. With these instruments at hand we can determine the chemical compounds of the liquid down to its basic chemical elements. Once we have the chemical make-up of the liquid, we will begin to start looking at their reactions to the environment and if it is harmful. When it is determined that the material contained in the liquid is harmful or not harmful, we will begin work on a journal article that states our findings. After the journal article is finished we will create a press release so that our findings can be made known to the media. To respect the families of those who donated their bodies, we wish to return the ashes to them. This will not be a great cost to the project for it is just sending the remains to their family’s homes. Evaluation Tracking the experiments progress will be done by having the scientists and graduate students participating in the study keep journals of their progress each day. This way of tracking will help determine if we are moving at a slower or faster pace than what we are scheduled. Check points throughout the study will also be a way to evaluate our progress. An example of a check point would be to have all the samples of the remaining liquid collected by October of 2012. These check points will help the study stay on track and also give us small goals to achieve throughout the process. Determining if the project is successful or unsuccessful relies on if we can determine the chemicals present in the liquid. The success is not necessarily determined by if the liquids are environmentally safe. Whether our findings say it safe or unsafe we will be learning more about resomation which is a success because little is known about the process. Schedule The set schedule for the entire project is two years and six months, starting January of 2012. I will need seven months to find a location for the project to take place and for the equipment to be installed. Also within those seven months I intend to employ six graduate students and three scientists to work alongside me. After the completion of the seven months we will begin on the process of disposing of the donated bodies and taking samples of the remaining liquid. The course of disposing of the 150 human bodies will be given three months for completion, October of 2012. After all the samples are collected we will begin on using mass spectrometry and nuclear magnetic resonance to determine the chemical compounds of the liquid. This part of the study must be completed by March of 2013. Once the data is collect from the samples we will need two months to determine if the compounds are environmentally friendly, May 2013. By the June of 2013 we will begin work on a journal article and have it completed by July of 2014. After the article is finished we will have a press release on our findings. The press release should be completed by August of 2014 and sent into the public. Budget The budget for this project is broken down as follows. * 400,000 dollars for a resomation chamber (Resomation Ltd.) * 68,800 dollars for a mass spectrometer (Labx) * 20,000 dollars for a nuclear magnetic resonance spectrometer (Labx) * 800,000 dollars for employment of workers * 150,000 dollars for facility coverage for two years and six months * 100,000 for lab equipment I need 1,388,800 dollars to complete this project. I will need 538,800 dollars immediately to begin purchasing the equipment and securing a location. The rest of the 850,000 can be given in increments throughout the course of the project. Conclusion More research needs to be done on resomation so that more information is available to potential clientele. With this research I plan to determine the exact chemical makeup of the remaining liquid left after resomation has taken place and its environmental risks. After the project is complete, a press release will be created to inform the general public of our findings. With this association’s involvement in our research we can increase the use of resomation by the potential clientele. Resomation will financially benefit the funeral industry overtime more so than cremation (Rindle, 2008). The process of resomation is more cost effective for the funeral industry than cremation because it uses fewer resources, such as fuel. Not only does resomation help this association, but it also helps cut down on mercury emissions caused by cremation. With your financing of my project, potential clientele will begin to choose resomation over cremation. This new process will be benefitting both the National Funeral Directors Association and the environment. Works Cited â€Å"Aquamation, a Form of Cremation: Better for the Environment? – TIME.† Breaking News, Analysis, Politics, Blogs, News Photos, Video, Tech Reviews – TIME.com. Web. 02 Dec. 2011. . â€Å"About CANA.† Cremation Association of North America (CANA). Cremation Association of North America, 2000. Web. 07 Nov. 2011. . Davies, Douglas James., and Lewis H. Mates. â€Å"CANA.† Encyclopedia of Cremation. Aldershot, England: Ashgate, 2005. Print. Klotz, Irene. â€Å"‘Resomation’ Green Alternative to Cremation or Burial After Funeral, to Be Offered in Florida – ABC News.† ABCNews.com: Daily News, Breaking News and Video Broadcasts – ABC News. Web. 02 Dec. 2011. . Konigsberg, Ruth Davis. â€Å"Resomation – NYTimes.com.† The New York Times – Breaking News, World News & Multimedia. 13 Dec. 2009. Web. 02 Dec. 2011. . â€Å"NMR Systems, New and Used NMR Spectrometers For Sale.† LabX – New and Used Laboratory Equipment For Sale, Auctions, Wanted. Web. 02 Dec. 2011. . Reindl, John. Summary of References on Mercury Emissions from Crematoria. Tech. 2008. Web. 7 Nov. 2011. . Robinson, Richard. â€Å"Mass Spectrometry.† Genetics. 2003. Encyclopedia.com. 2 Dec. 2011 . â€Å"The Resomation Process.† Resomation Home. Web. 07 Nov. 2011. . â€Å"X-ray Crystallography.† Medical Discoveries. 1997. Encyclopedia.com. 2 Dec. 2011 . Bibliography â€Å"About CANA.† Cremation Association of North America (CANA). Cremation Association of North America, 2000. Web. 07 Nov. 2011. . â€Å"Age Data.† Census Bureau Home Page. 2010. Web. 07 Nov. 2011. . â€Å"Ashes to Ashes: Comparative Law regarding Survivors’ Disputes concerning Cremation and Cremated Remains.† Oregon State University Libraries. Web. 07 Nov. 2011. . â€Å"Aquamation, a Form of Cremation: Better for the Environment? – TIME.† Breaking News, Analysis, Politics, Blogs, News Photos, Video, Tech Reviews – TIME.com. Web. 02 Dec. 2011. . Davies, Douglas James., and Lewis H. Mates. â€Å"CANA.† Encyclopedia of Cremation. Aldershot, England: Ashgate, 2005. Print. â€Å"Exit Strategies; Green Funerals.† The Economist (US) 18 Sept. 2010. Print. Klotz, Irene. â€Å"‘Resomation’ Green Alternative to Cremation or Burial After Funeral, to Be Offered in Florida – ABC News.† ABCNews.com: Daily N ews, Breaking News and Video Broadcasts – ABC News. Web. 02 Dec. 2011. .

Communication in Nursing Essay

The importance of communication is the essential foundation of nursing practise; it is primarily dependant upon verbal and non-verbal communication. Encompassing both speech and behavioural aspects, efficient delivery and receiving of the nurse-patient messages initiates advantageous relationships, or contrarily, generates significant repercussions if applied ineffectively, thus affecting the quality of the nurse-patient relationship. This essay will discuss how effective verbal and non-verbal communication in nursing practice will facilitate a mutually satisfying therapeutic nurse-patient relationship. It will firstly discuss verbal communication, followed on by the complementary non-verbal communication and lastly listening. However, for communication to succeed properly it must be reciprocal. This work has illustrated some examples of verbal and non-verbal communication. Verbal communication primarily entails the conscious use of the spoken word, and although accounting for only fifteen percent of all interpersonal communication, is the principal means of expressing factual information in relations between nurse and patient (Ellis, Gates & Kentworthy, 2002). Whilst verbal communication is an imperative part of building the relationship between nurse and patient it is also just as important between nurse and colleague. A good relationship is vital to quality patient care, clearly both nurse and colleague have the same agenda, to care for the patient, improve and speed up recovery (Boal, Burke, & Mitchell 2004;Gasparis, 2004). Boal, Burke and Mitchell (2004) believe â€Å"better communication among providers can be a tremendous boon to older patients and their families; thus, improved nurse-physician communication is not only a remedy for diminished job satisfaction, it is also an elixir for improving patient care†. Clearly the use of verbal communication between the nurse and colleagues affects the relationships with patients, yet there are many factors involved in the way verbal communication is expressed. The effectiveness of this form of communication is however dependant upon several fundamental factors (Stein-Parbury, 1999). Certainly, the use of language reflecting age, gender, culture, and developmental level, is imperative in positively affecting the patient’s trust and understanding.  For instance, the vocabulary used when communicating with a child, will no doubt differ from that of an adult due to age difference and developmental stage. Similarly, when interacting with patients from different cultures, consideration of dialect and often-contrary meanings is a priority in nursing practice to avoid patient misinterpretation (Creasia, 1996). Whilst vocabulary content is of great consequence, the manner in which it is applied specifically intonation, clarity and timing can affect the nurse-patient relationship (Crisp & Taylor, 2003). To illustrate, a friendly, informal warm welcome in the initial communication can establish trust (Stein-Parbury, 1999). McCabe (2004) suggests that a patient centered approach is of most importance when attending a patient. Encouraging words can give the client a sense of purpose; it can encourage interaction, gives the opportunity for self expression and can strengthen the patient’s problem solving skills (Crisp & Taylor, 2003). Indeed initial verbal exchanges are critical to the establishment of a therapeutic nurse-patient relationship engendering sincerity, respect, empathy and understanding (Crisp & Taylor, 2001). Despite the undoubted ability of verbal skills affirming the nurse-patient relationship, it is non-verbal communication which comprises the majority of interpersonal relationships in nursing practice (Arnold & Blogg, 1999). While both forms of communication are of equal significance Argyle (Chambers, 1998) suggests that â€Å"the non-verbal component ofCommunication is five more times more influential than the verbal aspect†. Bensing, Caris-Verhallen and Kerkstra, (1999) believe that there are five non-verbal behaviors found to be essential to the nursing care, eye gaze, head nodding, smiling and body positioning. These styles of non-verbal communication can be grouped together to form body language. Chambers (2003) also adds â€Å"touch, physical appearance and passive listening†. Through careful consideration of those non-verbal signs, nurses are able to gain a more profound insight into the emotional needs and experiences of patients, thus encouraging additional patient investigation (Stein-Parbury, 1999). Clearly these signs of non-verbal communication together with appropriate use  will endeavor to enhance the nurse-patient relationship. According to Caris-Verhallen, Kerkstra & Bensing (2002, p. 809) â€Å"to express warmth and empathy the nurse need to make eye contact with the patient†. However, eye contact is a special exception in non-verbal communication (Vernallen, Kerkstra & Bensing, 2002). It can reveal some hidden and profound feelings that cannot be expressed in another manner that will serve as a role in emphatic connection (Benjamin, 2005). For instance, in western culture, looking people in the eye is assumed to indicate honesty and straight forwardness, in Latin and Asian cultures it represents aggression and/or disrespect (Le Roux, 2002). Certainly in these circumstances, the importance of limiting eye contact and touch in appropriate cultures and regarding them as culturally dissimilar ensures patient misinterpretation is avoided. Additionally the use of touch can in some cultures be a sensitive issue for example in the Muslim culture, even in an Australian hospital it is inappropriate for a male midwife or nurse to touch or deliver a baby of an Muslim patient (ICE, 2001). However, touch can have a very positive outcome in the healing of patients, emotionally and physically. Weiss (Bush,2002) established that touch can slow heart rate, lower the incidence of cardiac arrest, decrease blood pressure, and reduce anxiety. Touch is often replaced by gestures and verbal responses. In spite of this, when patients are unwell or injured; their feelings may be enhanced by a friendly, warm touch (Duldt 1998). Furthermore whilst touch is of great consequence, physical appearance is a powerful aspect of non-verbal communication (Bensing, Caris-Verhallen, & Kerksra, 2002). A nurse should communicate with his/her appearance that he/she is dedicated and professional. Crisp & Taylor (2001) believe â€Å"it helps to establish the nurses’ trustworthiness and competence†. If a nurse’s appearance is not portrayed in a professional demeanor it could harm the nurse-patient relationship from the beginning. Whilst physical appearance is also of great importance listening is probably the most effective therapeutic communication (Sundeen, 1998). Listening is a non-intrusive way of sharing patients’ thoughts and feelings,  it requires the nurses’ whole attention and in return the patient would recognize that the nurse is paying attention and thus will give them a feeling that they are of some significance and importance (Stein-Parbury, 1999).  Accordingly, through this critical listening process, compassionate understanding of patient distress enhances their ability to confide in the nurse and further open the lines of communication (Balzer-Riley, 2004). Therefore while listening is essential part of daily communication in nursing practice, active listening requires the ability not only to hear what the patient is saying but to reflect feeling or intent behind the words (Klagsburn, 2004). Furthermore, active listening can also encourage further interaction between nurse and patient (Stein-Parbury, 1999). For instance active listening to a new bereaved widow and responding with a simple â€Å"I hear you† may be all that is required to give her a sense of empathy (Stein-Parbury, 1999). Active listening does allow for patients to simplify and express their internal thought process in a period comfortable for them, though through this critical active listening process, compassionate understanding of patient distress is imperative in achieving a mutually satisfying nurse-patient relationship. While there are advocates for both verbal and non-verbal forms of communication, it appears that the two are mutually beneficial. As evidenced by Cohen, Rankin, Stuart and Sundeen (1998), the accuracy of verbal expression relies heavily on the support of its non-verbal counterpart. Indeed, as Stein-Parbury (1999) claims, this challenging practice of communication requires a significant degree of self-awareness, or, the ability to reflect inwardly at personal reactions, responses, and feelings regarding a situation, thus enhancing wisdom for the benefit of circumstances. In essence, when communication involving vocal content and emotion do not correspond, they exhibit obvious inconsistencies thus calling for further inquiry to enable accurate validation of patient concerns (Duldt, 1998). For example, a patient who verbalizes an absence of pain, yet displays obvious signs of discomfort through contradictory facial expressions and body language, imposes additional questioning by the nurse  to gain clarification and therefore assist with appropriate care (Stein-Parbury, 1999). In Concluding, the multifaceted verbal and non-verbal styles of communication are extremely significant elements of nursing practice. This essay describes some important points and examples of different forms of communication, in particularly verbal and importantly the supportive non-verbal communication. Evidently, both verbal and non-verbal methods have inherently unique roles in nursing. However, it is when these methods are utilised in a complementary manner, that they most effectively denote empathy, trust and understanding. This essay also describes how listening is a big part of communication. Accordingly, the productive delivery and construal of both these communicative modes, contributes to the establishment of mutually satisfying therapeutic nurse-patient relationships, with the ultimate goal of assisting in patient recovery. References Arnold, K., & Blogg, E. (2003). The interpersonal relationships (4thed.). Missouri: Saunders. Balzer-Riley, J. (2004). Communication in nursing (5th ed.). Missouri:Mosby. Benjamin, L. (2005). Gaze, The American Journal of Psychiatry, 4, p. 664. Bensing, J., Caris-Verhallen, W., & Kerksra, A. (2002). Non-verbalbehaviour in nurse-elderly patient communication. Journal ofAdvanced Nursing, 29(4), 808-818. Boal, J., Burke, M., & Mitchell, R.(2004). Communicating for bettercare: Improving nurse-physician communication. American JournalOf Nursing. (104)12, p. 40. Bush, E., (2002). The use of human touch to improve the well-being ofolder adults: a holistic nursing intervention. The Journal ofHolistic Healing, 19, p.256. Chambers, S. (2003). Use of non-verbal communication skills toImprove nursing care. British journal of nursing, 12, p.874. Cohen, S., Rankin, A., Stuart, G., & Sundeen, S. (1998). Nurse clientinteraction (6th ed.). Missouri: Mosby. Creasia, J. (2001). Conceptual foundations : the bridge toprofessional nursing practice (3rd ed.). St Louis: Mosby. Crisp, J., & Taylor, C. (Eds) Potter and perry’s fundamentals ofnursing, australian adaptatio.(2nd ed.). Melbourne:Elsevier. Dongen, E., & Elma, R. (2002). The art of touching: the culture ofbody work in nursing. The Journal of Anthropology and Medicine,8, 149-162. Duldt, B. (1998). Interpersonal communication in nursing. Kansas: FADavis. Ellis, R., Gates, R., & Kenworthy, N. (Eds) Interpersonalcommunication in Nursing (2nd ed.) Edinburgh: Churchill. Friedman, N. (2003). Focusing. Xilbris corporation. Retreived march25, 2007, from http://www.focusing.orgGasbaris, L. (2004). Get real!: servants or colleagues?. R.N.Registered Nurse RN magazine, (67)9 p.92. (ICE), Information and cultural exchange. (2001). Retrieved 20 Marchfrom http://www.ice.org.auKlagsburn, J. (2004). Listening and focusing: holistic health caretool. Journal of Professional Nursing, (20)3, 141-142. Le Roux, J. (2002). Effective educators are culturally competentCommunicators. Journal of Intercultural Education, 913)1, 37-48. McCabe, C. (2004). Nurse-patient communication: an exploration ofpatients’ experiences, Journal of Clinical Nursing, 13, 41-49. Stein-Parbury, J. 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All About the USS Gerald Ford Aircraft Carrier

One of the newer aircraft carriers is the Gerald R. Ford class, the first one to be named the USS Gerald R. Ford. The USS Gerald Ford is being built by Newport News Shipbuilding, a division of Huntington Ingalls Shipbuilding.The Navy plans to build 10 Gerald Ford class carriers, each with a  50-year  life span. The second Gerald Ford class carrier is named the USS John F. Kennedy and construction started in 2011. This class of aircraft carriers will replace the Nimitz class USS Enterprise carrier. Ordered in 2008, the USS Gerald Ford was scheduled for commissioning in 2017. Another carrier was scheduled to be completed in 2023.   A More Automated Aircraft Carrier The Gerald Ford-class carriers will have advanced aircraft arresting gear and be highly automated to reduce manpower requirements. The aircraft arresting gear (AAG) is built by General Atomics. Prior carriers used steam launchers to launch aircraft but the Gerald Ford will use the Electromagnetic Aircraft Launch System (EMALS) built by General Atomics. The carrier is nuclear powered with two reactors. The latest in stealth technology will be employed to reduce the ships radar signature. The Raytheon enhanced weapon handling and integrated warfare control systems will further improve ship operation. Dual Band Radar (DBR) will improve the ships ability to control aircraft and increase the number of sorties that can be made by 25 percent. The control island has been completely redesigned to enhance operations and be smaller. Aircraft carried by the carrier can include F/A-18E/F Super Hornet, EA-18G Growler, and F-35C Lightning II. Other aircraft on board include: EF-18G Growler electronic warfare aircraftE-2D Hawkeye for conducting battle management command and controlMH-60R Seahawk helicopter for antisubmarine and anti-surface warfare dutiesMH-60S Fire Scout unmanned helicopter. Current carriers use steam power throughout the ship but the Ford class has replaced all the steam lines with electric power. Weapons elevators on the carriers use electromagnetic hoists instead of wire rope to reduce maintenance costs. Hydraulics have been eliminated and replaced by electric actuators. Weapons elevators are built by Federal Equipment Company. Crew Amenities The new carriers will have enhanced quality of life for the crew. There are two galleys on the ship plus one for the Strike Group Commander and one for the Ship’s Commanding Officer. The ship will have improved air conditioning, better work spaces, sleeping and sanitary facilities. It is estimated that the operating cost of the new carriers will be $5 billion less over the ships life than the current Nimitz carriers. Parts of the ship are designed to be flexible and allow for future installation of speakers, lights, controls, and monitors. Ventilation and cabling are run under the decks to allow for easy reconfiguration. Weapons On Board Evolved Sea Sparrow missileRolling Airframe MissilePhalanx CIWSCarries 75 aircraft. Specifications Length 1,092 feetBeam 134 feetFlight deck 256 feetDraft 39 feetDisplacement 100,000 tonsPower generation from two nuclear reactors designed by Bettis LaboratoryFour shafts for propulsion (propulsion units built by General Electric and turbine generators are built by Northrop Grumman Marine Systems).Crew size 4,660 crew including ship staff and air wing personnel, 800 less than current carriersMaximum speed 30 knotsRange is unlimited since nuclear reactors can power the ship for many yearsApproximate cost $11.5 billion each To sum up, the next-generation aircraft carrier is the Gerald R. Ford class. It will carry superior firepower through over 75 aircraft, unlimited range using the nuclear reactors, lower manpower, and operating costs. The new design will increase the number of missions that the aircraft can complete making the carrier even more of a force.