Create a tax plan for the future redemption of the client’s stock owned in the construction company that will not be taxed according to Section 301 of the IRC.

Suppose you are a CPA hired to represent a client who is currently under examination by the IRS. The client is the president and 95% shareholder of a building supply sales and warehousing business. He also owns 50% of the stock of a construction company. The client’s son owns the remaining 50% of the stock of the construction company. The client has received a notice of proposed adjustments (NPA) on three significant issues related to the building supply business for the years under examination. The issues identified in the NPA are unreasonable compensation, stock redemptions, and a rental loss. Additional facts regarding the issues are reflected below:

  • Unreasonable compensation: The taxpayer receives a salary of $10 million composed of a $5 million base salary plus 5% of gross receipts not to exceed $5 million. The total gross receipts of the building supply business are $300 million. The NPA by the IRS disallows the salary based on 5% of gross receipts as a constructive dividend.
  • Stock redemptions: During the audit period, the construction company redeemed 50% of the outstanding stock owned by the client and 50% of the stock owned by the client’s son, leaving each with the same ownership percentage of 50%. The IRS treated the redemption as a distribution under IRC Section 301.
  • Rental loss: The rental loss results from a building leased to the construction company owned by the client and his son.

Instructions

Using the Internet to research the rules and income tax laws regarding unreasonable compensation, stock redemptions treated as dividends, and related party losses. Be sure to use the six-step tax research process as a guide for your written response.

Write a 3–4 page paper in which you:

  1. Based on your research and the facts stated in the scenario, prepare a recommendation for the client in which you advise either acceptance of the proposed adjustments or further appeal of the issue based on the potential for prevailing on appeal.
  2. Create a tax plan for the future redemption of the client’s stock owned in the construction company that will not be taxed according to Section 301 of the IRC.
  3. Propose a strategy for the client to receive similar amounts in compensation in the future and avoid the taxation as a constructive dividend.

The specific course learning outcome associated with this assignment is:

  • Create a recommendation for proposed adjustments, stock redemption, and future compensation based on a given scenario.

 

 

Germany had a credible central bank before the introduction of the euro. What was their macroeconomic incentive to join the currency union?

IMPORTANT: THIS ESSAY IS SPLIT INTO 2 QUESTIONS, BOTH 1500 WORDS.

 

Q1. Considering the current budget deficit/debt problems faced by some members of the Eurozone, critically evaluate the argument that countries in a monetary union should coordinate their fiscal policies (1500 Words)

 

Core Information: Carl & Soskice (2015) Textbook – Macroeconomics: Institutions, Instability, and the Financial System, Relevant Chapter: 12- The Eurozone

 

The textbook is available online through sources such as Academia, just make an account and the whole textbook and referenced chapters are on there.

 

Below are some discussions from the seminar we did relating to the topic, should give an overview of the taught material and provide the basis for certain arguments, as well as providing the foundation for more academic related arguments through the use of journal articles and reports. (Discussion below is more or less based off chapter 12 in the above textbook)

 

  1. What are the microeconomic benefits of a currency union?

 

There are 4 main microeconomic benefits:

 

  1. The elimination of exchange rate risk should lead to higher levels of trade and investment.
  2. Real resources are saved with the removal of transactions costs that occur during currency conversion.
  3. Increased competition in the product and labour markets, due to greater ease of price and wage comparisons.
  4. Increased liquidity in financial markets. This is of particular benefit for small member countries.

 

 

  1. Germany had a credible central bank before the introduction of the euro. What was their macroeconomic incentive to join the currency union? Was this incentive shared by the countries in Southern Europe?
Evaluate how the skills of critical enquiry might positively contribute to your area of practice.

Task details

and

instructions:

This assignment is a critical exploration of research techniques/

methods/ procedures in the context of your professional field of

practice. You should:

Choose a topic of relevance to your profession that interests

you. Create a simple search strategy to locate contemporary

literature on your area of enquiry. Run the search in a database

that is relevant to your profession. Select two primary research

studies from the literature as the focus of your essay.

Identify the research techniques/ methods/ procedures used in

the studies before providing a critical exploration of these in the

context of the two papers. NB. You are NOT expected to

complete a critical appraisal of each paper. Throughout your

discussion consider any ethical issues that are relevant to the

studies and the clinical nature of the participants.

NB Your essay should include details of all the points mentioned

above. The hyperlinks in the text below take you to useful

explanations and/or supplementary information.

Possible broad topic areas

You are NOT conducting a piece of research therefore you do

NOT need to create a research question. You do, however need

to identify a focused topic area to use to demonstrate your

understanding of the way research techniques/ methods/

procedures apply within your field of practice.

The following list of broad topic areas are examples. They should

be considered indicative rather than definitive and you are

encouraged to choose a topic of interest to you.

• A specific health condition and aspects of its

management.

• An aspect of professional practice and its application

within the context of health and social care provision.

• An organisational aspect of health and social care

provision.

• The impact of a piece of specific health or social care

legislation.

2

Remember, the topic is NOT the focus of your assignment, it is

purely a vehicle to demonstrate your knowledge of the research

methods used to investigate it.

Database searching

You should conduct your search on a discipline-appropriate

electronic database accessed via the A-Z list of databases on the

Library Gateway. Suitable databases include: Medline,

Cumulative Index of Nursing and Allied Health Literature

(CINAHL), Assia and Psychinfo

N.B The Library Gateway itself is NOT a suitable database, nor is

Google Scholar.

You are advised to use a structured search (e.g., PEO, PICO,

PICOS, SPIDER etc.) however you can still demonstrate your

competence by using a range of search techniques such as

Boolean Operators (to combine key words); truncation; wild

cards.

To ensure currency of evidence, the two main articles you select

should have been published in the past five years.

The two articles should also be primary research NOT literature

reviews or other forms of secondary research. They should both

be investigating the same broad topic area but may have

different aims / questions. They can employ the same research

techniques/ methods/ procedures of use different ones.

You should use screen capture (e.g., Ctrl + Prtscn) to evidence

your search and include this image as an appendix to your

assignment which you should signpost readers to from the

account of your search (see example).

Research techniques/ methods/ procedures.

Although this module covers the whole research process, your

assignment should not. Instead, it should focus on the inner

‘segment’ of Saunders et al’s (2007) Research Onion i.e., the

actual techniques/ methods/ procedures used in the studies,

rather than their broader designs, methodologies, or

underpinning philosophy.

The terms techniques/methods/ procedures are often used

interchangeably however, be aware that the method sections of

your chosen articles are likely to contain details of more than

just the techniques/ procedures. For the purposes of this

assignment, you should focus on one or more of the topics

covered in sessions K-M of the module i.e. recruitment, data

collection, and / or data analysis.

You can select papers that have used different techniques/

methods/ procedures (for example, you could explore the use of

individual interviews versus focus group discussions, or the use

of surveys versus individual interviews, for data collection).

Alternatively, you could select papers that have used the same

technique/ method/ procedure (for example, you could focus on

surveys and explore the ways in which they are administered in

your two studies, or you could focus on a particular statistical

analysis approach used in both papers.

In all cases, you should critically discuss the principles of your

chosen techniques/ methods/ procedures, with reference to a

range of authoritative literature regarding the research process.

You should also consider how they have been applied in your

selected studies.

Ethical Issues

You should also consider the ethical aspects of the research (see

module session J) and how those have been applied in the

studies you focus on. This should be reflected throughout your

discussion. For example, if you focus on an aspect of

recruitment, you should consider the ethical issues related to

selection and recruitment of the study population.

Presentation format

• Your work MUST be presented electronically

• Use a clear font such as Arial, Verdana or Times New Roman

using font size 12 and black text colour.

• Your work should be submitted in Microsoft Word format for

example .doc or .docx file type. All SHU computers have

Microsoft Word installed. If you are using your home

computer and you don’t have Word installed or use a Mac

you can either use your free SHU Office 365 account to

create your assignments in Word online, download and then

upload the document to grade centre OR to create the

assignment in Pages and export to Word then upload.

• Text should be presented using double line spacing except

for quotes over two lines long which should be indented and

single spaced as per SHU referencing Guidelines.

• Pages must be clearly numbered.

4

• Avoid using bullet points. It is preferable to express your

ideas using complete and structured sentences.

• Leave yourself time to proof read for errors and omissions.

Marks will be lost if assignments contain numerous errors of

grammar, spelling and style, or, if cited references and the

reference list do not match or the source material is not

properly incorporated in the text.

• Use the front page provided with the following information

detailed in the example at the end of this document.

• If you have a Learning Contract, please ensure that you copy

the wording of the sticker given to you by the disabled

student support team onto the front page of your

assignment

Referencing style/requirements

• All work must be accurately referenced using the APA.

method. It is vital that you familiarise yourself with the

system and apply it correctly. Please see Referencing

guidelines for more detail.

• It is advised that you aim to submit by the submission date

as the submission link will close after the grace period has

lapsed.

Please remember:

• Check your hand-in date and time carefully; late assignments

will not be accepted, unless there is an approved extension.

Late submissions after the 1 working day grace period will be

recorded as a fail.

• Keep a copy of all your work and back-up with a USB stick.

You should also keep a hard copy of all your submitted work.

• Do not lend your work to another student and do not leave

your work (USB stick) where it can be accessed by others.

• Ensure that you are familiar with the Cheating and Plagiarism

Regulations

• Ensure that you have accurately referenced all quotations

within the assignment and that all references used in the

text are accurately identified in the reference list.

• Ensure that you have included a full reference list at the end

of your assignment and that you have followed the

University guidelines for referencing.

• Any reference to workplaces, patients, clients, carers and

their family must maintain anonymity and confidentiality.

5

Failure to maintain confidentiality will result in academic

misconduct proceedings.

• If you have any problems which may result in you not being

able to meet your deadline contact Hallam Help at the

earliest opportunity. Please do not wait until the day of

submission to raise a problem or ask for help.

Module

learning

outcomes:

On successful completion of this assessment, you will be able to:

1. Objectively appraise the literature using effective electronic

search strategies related to a contemporary issue relevant to your

area of practice

2. Explore the selected topic and organise your findings to

summarise what is known and how collectively this has advanced

your understanding of the topic.

3. Evaluate how the skills of critical enquiry might positively

contribute to your area of practice.

4. Critically discuss the professional, ethical and practical factors

that are relevant to the topic area

3

Discuss what e-CRM strategies could be used to drive customer loyalty including strategies for cross selling and upselling. Address what ethical and legal aspects should be considered in doing so.

Assessment 2: Individual Report (2000 words)

 

 

Learning Outcomes

 

LO 1: Critically evaluate the role and use of data to create insight and the relevant legal and ethical implications.

LO 2: Research a range of brands, analyse marketing data, draw conclusions and insights and make recommendations.

LO 3: Critically evaluate the range of digital, interactive and social media in relation to a range of business contexts.

LO 4: Understand and apply digital marketing theory in a range of media in different contexts.

 

Brief:

You have recently been employed as a Digital Marketing Strategist for an online fashion retailing business. You are required to propose a plan to the senior management by compiling a professional business report (2000 words +/-10%) addressing the following aspects.

  • Give a brief introduction to your business addressing aspects related to product mix, target customer segment(s) and online marketing/sales channels used.
  • Design an appropriate digital multi-channel strategy considering the customer journey of the online fashion retailer. Suggest the metrics that can be used to measure success.
  • Discuss what e-CRM strategies could be used to drive customer loyalty including strategies for cross selling and upselling. Address what ethical and legal aspects should be considered in doing so.
  • You can justify your proposals using examples of success stories in the same industry and also from other business contexts.
  • Ensure you include a single reference list at the end of document and use in-text citations.

Suggested report structure

Title page

Executive summary (300 words)

Table of contents

Introduction (250 words)

Main body (1200 words)

Conclusion (250 words)

References

 

The assessment criteria for the report:

 

  • To what extent has the student constructed their investigation to propose a plan of action made in a detailed report, demonstrating evidence-based decision-making.
  • To what extent has the student been able to synthesise theory and models in translating knowledge into a new context, tailored to the audience and medium.
  • To what extent has the student been able to employ appropriate applications to communicate information. Effective and logical structure using applications to construct a professional business report showing understanding of complex information and drawing conclusions. Correct grammar and punctuation.
  • Correct use of Westminster Harvard referencing.
What are the possible side effects of that medication?

Reading: Chapter 10: “Poison Control”

Chapter 27: “Drugs and Older Adults”

Woodrow, R., & Colbert, B., (2018). Essentials of Pharmacology for Health Occupations. Cengage Learning.

Jimmy, B., & Jose, J. (2011). Patient medication adherence: Measures in daily practice. Oman Medical Journal, 26(3), 155–159. Retrieved from https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3191684/

 

Improving Patient Compliance

Helping a patient to remember to take their medication is one aspect of compliance but a majority of compliance comes from educating the patient. The more a patient knows about what he/she is taking the more likely they will be diligent on taking their medications.

In this scenario you are the health care provider answering questions from your patient regarding a medication. Choose any ONE medication that treats ONE condition below and answer the questions that follow. Remember these are questions from your patient, be as thorough as possible but yet understandable to the patient.

Conditions: Bacterial infection, UTIs, peptic ulcers, hypertension, asthma; high cholesterol, or congestive heart failure.

The patient asks you:

  1. What is the name of the medication?
  2. Why do I need to take it?
  3. What are the possible side effects of that medication?
  4. How does it work on my condition?
  5. What should I do if I miss a dose?

 

 

John Locke, in his Letter Concerning Toleration, appears to argue for a separation of church and state because they involve two different spheres of human activity. In his chapter in Civil Religion in The Social Contract, Jean-Jacques Rousseau suggests that religion does have a place in politics. Write an essay comparing these two views.

 

Write an essay of approximately 7-9 double-spaced pages on one of the topics listed below. You are not to consult or refer to secondary sources. Rather, you are asked to develop your own reasoned argument in response to the question, proposition, or contention which the essay topics contain.

 

All direct quotes and paraphrases must be appropriately cited. The most convenient way of citing a passage in the text (or close paraphrase) in a political theory essay is to use the MLA citation style which consists of parenthetical in-text citations and a Texts Cited or Bibliography at the end of the paper. In-text citations would look like this: (Hobbes 2011, 650). The Texts Cited or Bibliography entry at the end of your essay should look like this: Hobbes 2011, Leviathan in Michael L. Morgan, ed. Classics of Moral and Political Theory. Indianapolis, Indiana: Hackett Publishing Co.

 

Clarity is a key to writing a successful essay in political theory. This means being clear about the problem you are addressing, clear about the argument you are proposing, and clear in the way you develop that argument. It is often said that good writing makes for good arguments. When composing your essay, you should pay particular attention to spelling, grammar, sentence structure, paragraph formatting, punctuation and all the other elements that contribute to a good writing style. Nothing diminishes or obscures a written argument more than having it expressed poorly or sloppily.

 

 

Essay Topics

 

  • Thomas Hobbes and John Locke both used the concepts of a state of nature and a social contract to argue for the kind of political arrangement they thought suitable to human nature and the conditions under which political rule is necessary. While their starting points are similar, they arrive at different conclusions about the type of political authority that should command the allegiance of ostensibly free and equal individuals. Write an essay comparing their different approaches to the question of legitimate political authority. In your essay you should discuss the reasons why they came to different conclusions about political authority and which argument you find more persuasive.

 

  • In his Discourse on the Origin of Inequality, Jean-Jacques Rousseau takes issue with Hobbes’ portrayal of the state of nature and his conclusions about where absolute sovereignty must reside. Write an essay on Rousseau’s argument with Hobbes. In your essay you should discuss the different approaches each theorist takes when explaining the reasons for the existence of political authority.

 

  • Locke and Rousseau share similar views on what establishes a right to property, but in all other respects they disagree on the role property plays in civil society and in the origins of a political state. Compare and contrast their views, paying attention to what it is that causes the two theorists to have such different evaluations of property.

 

  • The values of liberty (or freedom) and equality are often seen as the cornerstones of modern liberalism. Write an essay comparing and contrasting the way Hobbes (in the Leviathan), Locke (in the Second Treatise of Government), and Rousseau (in The Social Contract) view these values.

 

  • John Locke, in his Letter Concerning Toleration, appears to argue for a separation of church and state because they involve two different spheres of human activity. In his chapter in Civil Religion in The Social Contract, Jean-Jacques Rousseau suggests that religion does have a place in politics. Write an essay comparing these two views.

 

 

 

develop a 5 – 7 minute oral presentation to a mock patient explaining what, how, when, and why he/she is taking a medication. Include safety and storage information.

Unit 10 Assignment Directions

Textbook; Woodrow, R., & Colbert, B., (2018). Essentials of Pharmacology for Health Occupations. Cengage Learning.

Medication from the list for the assignment is Ketorolac (Toradol)

I will do the recordings just write them out.

Feel free to contact me with any further questions.

Applying Pharmacology Principles

Unit Outcome(s) addressed in this Assignment:

  • Understanding the importance of patient education in regards to medication usage.
  • Communicate information pertaining to medication topic using effective oral, written, and presentation skills and appropriate terminology for intended audience.

 

Course Outcomes) assessed in this Assignment:

HS140-5: Evaluate the allied health professional’s role in patient education regarding medications.

GEL-1.3: Demonstrate college-level communication through the oral delivery of original materials in Standard English.

 

Requirements

  • For this assignment you will develop a 5 – 7 minute oral presentation to a mock patient explaining what, how, when, and why he/she is taking a medication. Include safety and storage information.
  • Choose a medication from the list below based on the alphabetical order of your last name.

Instructions

 

This presentation is to be set up as a way of providing patient education on a particular medication he/she is about to take.

 

Select a medication from the list below based upon the first letter of your last name.

 

Once you have picked a medication from the list, use credible websites to research. Create a 10 slide presentation with speaker notes and recorded audio using the following guidelines:

 

  • Title slide (1 slide)
  • Introduction slide – provide a brief summary of patient demographics (age, gender, race, etc.) include the patient’s condition and why you have chosen the medication to treat it. (1 – 2 slides)

 

  • Provide information on how you would explain to the patient: why they are going to take this medication. (1 slide)

 

  • Give an explanation of how the patient is going to take the medication (include items like medication prescription, directions to self-administer, instruction on technique if it’s an inhaler or injection, etc. (1-2 slides)

 

  • Discuss with the patient safety issues with the particular medication, possible side effects, adverse reactions, things the patient should avoid, how to store the medication. (2 slides)

 

  • Discuss with the patient how the medication works, be sure to use layman’s terms, remember you are talking to a patient. You can add pictures if need be along with text. (1-2 slides)

 

  • Conclusion – wrap up your presentation with the patient on a positive note, brief summary of the important aspects of taking the medication. (1 slide)

 

  • References (as many slides as needed)

 

REMEMBER: pretend you are talking with a patient, the more information they know the more compliant they will be, however there needs to be a good balance between information and wordiness.

 

Requirements

 

  • The presentation should be at least 10 slides.
  • Each slide should have a minimum of 2-3 sentences of speaker notes in the “Notes” area at the bottom of each the slide.
  • The speaker notes also need to be recorded as voice audio files and added to each slide as if you are presenting to an audience. Please visit the Microsoft Office tutorial on how to add audio to your slides: https://support.office.com/en-us/article/Add-or-delete-audio-in-your-PowerPoint-presentation-c3b2a9fd-2547-41d9-9182-3dfaa58f1316?ui=en-US&rs=en-US&ad=US#OfficeVersion=2013,_2016
  • In accordance with GEL 1.3, the audio recordings of your speaker notes on each slide must:
    1. Use Standard English and includes a highly developed and sustained viewpoint and purpose.
    2. Be highly ordered, logical and unified.
    3. Oral delivery techniques, including word choice and oral expressiveness, display exceptional content, organization, and style, while leading the audience to a dynamic and supported conclusion.
  • Please be sure to download the file “Writing Center Resources” to assist you with meeting APA expectations on the Reference slide. Go to Content, Course Resources and then Course Documents in the classroom.

 

Submitting Your Work

Put your responses in a Microsoft PowerPoint presentation. Save it in a location and with the proper naming convention: Last_First_HS315_Unit 10_Assignment.docx. Submit your work to the Unit 10 Dropbox.

Presentation Topics

Choose the medication from the list below that corresponds to the first letter of your last name.

A – E

Apixaban (Eliquis)

Ceftaroline (Teflaro)

Omeprazole (Prilosec)

Acetaminophen/phenyltoloxamine (Percogesic)

Albuterol (ProAir RespiClick)

 

F – J

Quinapril (Accupril)

Dicloxacillin (Dynapen)

Cimetidine (Tagamet)

Sumatriptan (Imitrex)

Beclomethasone (Qvar)

 

K – O

Propranolol (Inderal)

Clarithromycin (Biaxin)

Bismuth subcitrate potassium (Pylera)

Celecoxib (Celebrex)

Acetylcysteine (Mucomyst)

What is the Hohfeldlian structure? Who has power, privilege, immunity, claim?

Study of ethical/legal responsibility, Artificial Intelligence rights and liability. Distributed as follows:

  1. Pick a case of study (domain) and introduce it. (≈ 300 words) 5% Possible domains: internet of things, listening devices, love-sex robots, military-policing, face recognition, attack decision, or any other of your preference.
  2. Analysis of ethical and legal agency. (≈ 500 words) 20%
  3. Analysis of human-AI rights. (≈ 500 words) 20%
  4. Analysis of AI liability. (≈ 500 words) 20%
  5. Conclusions and general discussion. (≈ 500 words) 5%

 

 

  • Introduction
    • Description of the case
    • Justification for an ethical analysis
  • Ethical agency
    • Ethics setting, who is morally responsible?
  • Ethics and Law, legal agency
    • Who is legally responsible?
  • Rights
    • AI rights
    • Rights of humans involved
  • Liability
    • Who is to be blamed? Who pays compensation?
    • Is there criminal liability?
  • In the future?

 

 

Questions to be addressed: Ethical responsibility

  1. Who is the agent(s) bearer of ethical responsibility (who is responsible?);
  2. The behavior for which the ethical agent is responsible for (what is x responsible for?);
  3. Who is the private or authority that can demand an answer from the agent (to whom is x responsible?)
  4. The normative criteria that define the conditions under which x is responsible, are there any exceptions that restrict the extent of responsibility?
  5. For accountability and liability is the agent capable of answering about the consequences of not fulfilling their obligation?
  6. In the future?

 

 

Questions to be addressed: legal responsibility

  1. Is this a case for civil or criminal law or both? Who is the private or authority that can demand an answer from the agent (to whom is x responsible?)
  2. Who is the agent(s) legally responsible?
  3. The behavior for which the agent is responsible for (what is x responsible for?)
  4. The normative criteria that define the conditions under which x is responsible, are there any exceptions that restrict the extent of responsibility?
  5. Has any of the parts incurred in a breach of contract?
  6. Is this a civil wrong case? What is the source of liability negligence, vicarious liability, and strict liability (product)?
  7. Is there a case for human criminal responsibility for the AI’s acts? Is there a significant retribution gap?
  8. In the future?

 

Questions to be addressed: Artificial Intelligence rights

  • Whose rights are affected: humans, AI?
  • Is there an infringement of human rights?
  • What is the object of the right, what right is affected: life, property, free expression, privacy, …?
  • Why the right holder has the right: moral reasons, legal rights, tradition?
  • Is it an inalienable right? (e.g., to life); is it forfeitable – can it be lost/hijacked? (e.g., freedom); is it waivable – can it be relinquished? (e.g., renouncing to your right of a promise be kept).
  • What is the Hohfeldlian structure? Who has power, privilege, immunity, claim?
  • In the future?
How could we exert a better control over the AI? Would this control affect the AI rights and responsibilities?

liability and control

  • Who is liable for the AI actions? The AI? Otherwise, who is the legal person liable for its actions?
  • Is the causation chain between the recognised legal person and the outcome broken?
  • Would the behaviour of the AI have changed if liability would have been assigned to it?
  • How could we exert a better control over the AI? Would this control affect the AI rights and responsibilities?
  • In the future?
Why do you think children and their caregivers form close, mutually affectionate relationships?

Aims and objectives

After studying this chapter you should be able to: . summarise some of the most influential findings of psychological research on attachment in humans and other species . describe Harlow’s maternal deprivation experiments with rhesus macaques and explain their importance with respect to attachment theory . outline some of the ethical implications and the scientific value of using non-human animals in psychological research . describe Mary Ainsworth’s observational research on children’s attachment . recognise that behaviour based upon a biologically inherited system is not necessarily rigid and determined. 192 1 Introduction 1 Introduction The 1989 United Nations’ Convention on the Rights of the Child declared that: ‘[T]he child, for the full and harmonious development of his or her personality, should grow up in a family environment, in an atmosphere of happiness, love and understanding’ (UN, 1989). The 1959 United Nations Declaration of the Rights of the Child also stated that, ‘a child of tender years shall not, save in exceptional circumstances, be separated from his mother’ (UN, 1959). Is love a basic human right? Can we really dictate love? Is mother-love especially important for the healthy development of young children? What is this thing called ‘love’ anyway? It is certainly an extremely powerful emotion. It is an emotion that draws and bonds us to another person. We yearn for the presence of a loved one, they preoccupy our thoughts and we turn to them in times of joy and sorrow. Yet, why do we love? Is it for the benefit of the other person or is it driven by selfish motivations? Where does love come from? Do we learn it or are we born with the capacity to love? In this chapter, I will explore the nature of love, in particular the love between a child and its mother. The bond that develops between the child and the mother, or other primary caregiver, has been called attachment. I will consider the major scientific theories of attachment and some of the most influential studies that have been conducted on the subject. Attachment A relatively long-term, emotionally important relationship in which one individual seeks proximity to and derives security and comfort from the presence of another. 1.1 What is attachment and where does it come from? It seems obvious that all children and their parents should love each other. They should both derive pleasure and satisfaction from cuddling and playing together. For a parent, the sometimes overwhelming feelings of protective love may either come almost instantaneously with the birth of their child or grow over the first few months of the child’s life. Most human infants begin to show a preference for one person over and above everyone else at approximately 7 months of age. If they are separated from that special person (who is usually, but not always, their mother) they tend to become very distressed and will do all they can to be reunited with them. Soon after establishing this primary attachment, children begin to extend their affections to an inner circle of special 193 Chapter 5 Determined to love? people, which usually includes other family members, close family friends, nannies or child minders. This chapter focuses mostly upon the close emotional bond that develops between mothers and infants. This is because much research has focused upon mother–infant attachment. Yet you should bear in mind that there are lots of different types of attachment: father to child, grandparent to grandchild, romantic relationships, the dog–human bond, and even the strong emotional ties that some children form in response to certain objects such as soft toys or cloths have all been discussed in terms of attachment. Thus, even though I will focus primarily on the mother–infant bond, attachment refers to any relatively long-term emotionally important relationship in which one individual seeks proximity to and derives security and comfort from the presence of another. John Bowlby was the first scientist to use the term ‘attachment’ to refer to the mutually affectionate bond that develops between a child and his or her caregivers. In the 1950s Bowlby proposed a theory to explain how and why attachment relationships develop. In order to appreciate how radical Bowlby’s ideas were when he first proposed them, it is necessary to consider the alternative theories that existed at the time. Activity 5.1 Without reading ahead, spend a couple of minutes considering the following questions: . Why do you think children and their caregivers form close, mutually affectionate relationships? . Why does a mother or father love their child? . Why does the child form such strong feelings for his or her parents?