Chromium is a trace element in your body, meaning that it is present only in very small quantities, yet like many trace elements it is extremely important to your health. Most people associate chromium with the shiny finish on car fenders, but it is more than that. Chromium oxide was discovered as being a part of crocoite, better known as red lead, which is actually lead chromate, sometimes containing some molybdate and perhaps vanadium. Although it was discovered in the middle of the 18th century, it was not until 1797 that chemist Louis-Nicholas Vauquelin discovered it for what it was. He synthesized it in his laboratory in 1798, which is the ultimate proof of the identity and chemical structure of any substance.It was eventually named chromium, after the Greek 0chroma0 meaning color, because its compounds are highly colored, normally yellow, red and green, and it is chromium that gives emerald its green color. It is also found in low concentrations in the human body, but too low, thankfully, to color your body red, green or yellow! Perhaps Martians contain a lot of chromium!The first indication of the potential benefits of chromium to health was when a pork kidney extract called the Glucose Tolerance Factor was discovered in 1957 to enable rats to improve their use of insulin in maintaining the effective use of blood sugar in generating energy. The GTF contained chromium, and that was believed to be the effective ingredient. Diabetes is a condition in which people either do not generate enough insulin or cannot use it properly. Insulin is a hormone biosynthesized in a group of cells known as the islets of Langerhen in the pancreas and is a necessary part of your metabolism. Your metabolism converts carbohydrates and various sugars into glucose, and when the glucose level reaches a certain concentration in your blood, you stop feeling hungry and the pancreas is stimulated into secreting insulin. The insulin allows the cells to admit sugar and the mitochondria within them to convert the glucose to energy. Your body likes the blood glucose level to be maintained at between 70 and 110 mg/dl. If it falls below 70, then you will be suffering from hypoglycemia, but you can be above 110 if you have recently eaten. If your blood glucose is being measured it must be at least four hours after your last meal, which is why you are asked to fast first. The absolute maximum is 180 mg/dl, above which you are in trouble and suffering hyperglycemia.If your pancreas cannot produce any insulin you are regarded as having Type 1 diabetes, and if it produces too little or your body cannot use it effectively, it is Type 2 diabetes. It is believed today that chromium is one of the factors involved in allowing the cells to absorb glucose, and that without it the mitochondria are unable to convert your blood glucose into energy. Although up to 90% of Americans are thought to have a low chromium content, few are believed to be deficient and there is a big difference between the two. However, pregnant women and the elderly are particularly prone to a deficiency, as are those that consume too many sugary foods. A deficiency in chromium not only leads to an excess of blood sugar however, but also of cholesterol and triglycerides. This can in turn lead to atherosclerosis, heart disease and strokes.Although the role of chromium in the control of blood sugar levels was discovered in the 1950s, it was not until the 1970s that it was proven. As with many such proofs it came about accidentally, through what was known as Total Parenteral Nutrition (TPN). This provided intravenous nourishment to patients who were unable to eat, and contained a mixture of the nutrients believed to be essential to life. However, the mixture was based on current knowledge, and it was found that some patients developed the symptoms of hyperglycemia, or high blood sugar levels. This was what would have been expected of untreated diabetics, but none were diagnosed with the condition so the cause was a mystery. The physicians responsible for the treatment had no option but to administer insulin, even though there appeared to be no deficiency in the patients. If you are with us so far, then you will realize that the insulin would not have had the expected result. That is because the condition is not caused by too much sugar or carbohydrate in the diet, and also not caused by a deficiency of insulin. However, due to the known role of chromium in the action of insulin, it was then thought that TNP solution would be improved by adding chromium. When chromium was added in small quantities of under 50 micrograms (5 hundredths of a gram) the patients0 condition improved to normal, and the effect of chromium on blood sugar levels was finally proven.So how does chromium achieve this? In fact the biochemistry is complex, and dietary chromium works in a different way to the chromium picolinate that is the most popular form of chromium supplement. However, in a nutshell, what appears to happen is that its effect on human tissue may be through an increase in the activation of Akt Phosphorylation, which is a protein within the body cells that enables the easy absorption of glucose into the cells. In addition to that, cell membranes contain insulin receptor sites that respond to biochemical signals from messengers such as hormones and nutrients, and it is believed that chromium might be involved in promoting the binding of insulin to these sites. Alternatively, it is possible that it may promote the reactions that occur after the insulin has bound to the receptor site, an occurrence that is referred to as a post-receptor event.Whether chromium is involved in a post-receptor event or in binding the insulin top the receptor sites, there is no doubting the importance of the element to the overall insulin-glucose-energy metabolism, and that the trace element chromium is indeed important in helping your body cells to absorb glucose.–More information on GTF Chromium is available at VitaNet ®, LLC Health Food Store. vitanetonline.com/

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Activated charcoal has been treated by heat to open up millions of small spaces between the carbon atoms and turn it literally into an atomic sponge that adsorbs both organic and organic impurities. This heat treatment is carried out in the absence of oxygen, so the charcoal cannot burn. Instead, what oxygen it did contain is driven off leaving behind all of these interstitial gaps that multiply the effective surface area by factors of ten. Since it is the surface area of the charcoal that determines its potency, then the greater this is the better. Activated charcoal has a massive surface area, and just ten grams has the same surface area as nine American football pitches or 77 tennis courts. Ten grams is just marginally more than a third of an ounce. The term adsorb has a different meaning to absorb, and while a real sponge absorbs water by mopping it up through capillary action and suction, activation carbon adsorbs substances through a form of chemical attraction. You get rid of water from the sponge by squeezing it, but that doesn0t work with activated charcoal, since the substances are bound to it, not just physically constrained. This huge surface area provides activated charcoal with innumerable bonding sites, and when chemicals that are attracted to carbon pass by they are attached to the surface. They cannot get free again, as water in a sponge can, but are bound to the surface of the carbon. Because the digestive system has no effect on charcoal then whatever is bound to it passes naturally through the body.It is most effective at binding other carbon-based materials, and other substances with the right electronic arrangement, but others will just pass straight through. Because it is a chemical process, once all of the empty bonding sites have been taken up, the charcoal loses its effectiveness and has to be replaced. It is possible to regenerate it, but hardly worthwhile for you to do so because of the small quantities you use.Because of the way it works, activated charcoal can help people to recover from some forms of food poisoning. It can adsorb gases in the intestine and help to relieve the pain of excessive gas in the gut. It has many additional uses that will be touched on later, but for now we will look at its effect on poisons because that is where activated charcoal is of greatest benefit to us. It does not adsorb and neutralize all poisons, but is very effective with those that it can be sued for. Professor Touery proved a point when he drank a lethal dose of strychnine in front of colleagues at the French Academy of Medicine in 1831 and came through unscathed. He had mixed the strychnine with activated charcoal, and the fact that he lived after drinking a dose that would certainly have led to a very painful death within minutes testifies to the powerful effect of activated charcoal as an potential antidote for poisoning.Ever medicine cabinet should have an emergency supply of activated carbon, especially those with young children in the household. However, this is not good news for the pharmaceutical companies who have reacted by refuting some of the claims made in its favor: they have claimed that it is not effective against arsenic. If that is so, then how did Michel Bertrand survive after swallowing 5 grams of arsenic trioxide 0 150 times what is regarded as the lethal dose? He did this is 1813 after mixing it with activated charcoal, just as Professor Touery was to do 18 years later with ten times the lethal dose of strychnine. It is true, however, that it does not have this degree of activity with all poisons, and it has no effect on cyanide, alcohols, antifreeze (glycols) and lithium. It also has no effect on corrosive poisons such as the strong alkalis used in oven clearers, or hydrocarbons such as kerosene. The way it works is adsorb the poison and prevent it being released into the body. For that to happen, the poison must have an affinity for carbon, and its adsorption site, and not all substances possess that property. Those that do however are permanently bound and therefore safe. For charcoal to be effective in neutralizing a poison, it must be swallowed within an hour of taking the poison, or the poison will be too far advanced ion the digestive process for the charcoal to do any good. Keep in mind, though, that it is not selective, and activated charcoal can adsorb nutrients and other beneficial constituents of your body0s chemistry. It is important therefore that you take in only when necessary: you might need several doses if the poison was severe, but once it has done its job it is not meant to be used as a maintenance material to take 0just in case0. Used like that, it can do harm. If charcoal can adsorb poisons then it makes sense to believe that it can also adsorb some of the harmful agents that cause food poisoning. Not all food poisoning of course, but certainly those organisms that emit toxins that are attracted to carbon. And this is, in fact, the case. Food poisoning is caused by bacteria rather than viruses, and is not the presence of the bacteria that make you vomit and feel very ill. As bacteria grow in your body they release toxins, or poisons, into your digestive system. These poisons are what make you ill. They can seriously affect the complete gastro-intestinal tract, causing vomiting, diarrhea, and inflammation and swelling of the small and large intestine. The latter can cause abdominal cramps and severe colic, and the severity of the symptoms depends very much upon the type of bacteria and the number of them in your body. Many of these toxins are attracted to carbon since they are frequently organic based, and activated charcoal can be used to adsorb them. Once adsorbed they lose their potency, and since carbon is not digested by the body, they are passed harmlessly through the colon and eliminated in the faeces. It can also be used to eliminate many other foreign bodies from your gut, including viruses and fungi and might possibly reduce the concentration of uric acid, which can bring relief to gout sufferers.Activated charcoal has many uses, and is normally available in capsule form. It can be dangerous to take too much, particularly if you suffer from intestinal problems that cause constipation, because the charcoal itself can have that effect. However, there is no better emergency treatment for accidental poisoning in the home, although, since it is not suitable for all poisons, you must still regard poisoning as an emergency and contact the emergency services.Activated charcoal, or activated carbon as it is sometimes called, is also a good emergency treatment for vomiting and the other unpleasant effects of food poisoning. It deals with bacterial toxins in the same way as any other, though once again you must refer to your physician before or after using it 0 preferably the former.–More information on activated charcoal for stomach problems such as food poisoning is available at VitaNet ®, LLC Health Food Store. vitanetonline.com/

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HMRC published new self employment tax returns in April 2008 to replace the previous self assessment tax returns for self employed business in the UK. The self employment tax returns are applicable from the financial year ending 5 April 2007. Similar to the previous self assessment forms the new tax returns are in two versions, full and short returns, dependent upon the level of sales income.The new self employed tax returns were introduced quite late in the reporting process being published at around the end of the financial year, to which they relate, 2006 07. This should not be a problem to those familiar with the previous small business tax return as the format is similar and presented in a simpler way to facilitate better understanding and accurate completion.Self employed businesses are not required to keep formal accounts of the years financial transactions but must keep sufficient financial records to justify and support the financial entries made on the tax returns. While formal financial accounts may not be essential requirements an organised system of record keeping using bookkeeping or accounting software is highly desirable to maintain financial control.The accounting system employed can be simple lists of financial records supported by sales invoices, purchase invoices and where applicable cash or bank records. The essential support to all bookkeeping procedures are third party documents received or issued to provide a full and fair financial account of the business.There are a number of rules to be taken account of as to whether the full version of the tax return should be completed or whether the short version applicable. Generally most small businesses with an annual turnover under 64,000 pounds would complete the short tax return however there are specific exclusions where the full return must be completed. The self employment (full) tax return is required to be completed when the following conditions apply.1. Sales turnover exceeds 64,000 pounds during the financial year or exceeds an average of 5,333 pounds per month if trading for less than a full financial year.2. The accounting date to which accounts are made up has changed in the last financial year.3. The results of the accounts have been declared in a previous tax return.4. The accounting basis has changed from being cash accounting to the normal accruals accounting basis.5. The business includes the provision of professional or contracts that continue into the next financial accounting period.6. Business is conducted outside the UK.7. Agricultural or Industrial Buildings capital allowances are being claimed.8. The self employed basis period is different to the accounting period.9. Overlap tax relief is being claimed.10. Averaging profit is being claimed by a farmer, market gardener or creator of literary or art works.11. Practising barrister or advocate in Scotland.If none of the above conditions are applicable to the self employed business then the self employment short tax return may be completed.The self-employment short return is less complex than the full return. The main decision point being the 64,000 pounds limit at which a full return is required which is also the vat threshold for the financial year 2006 07. It may not be coincidental that the chosen cut off point for the full or short return is also the vat threshold applicable in that financial year.For the financial year commencing April 2008 the vat threshold was increased sales turnover of 64,000 to 67,000 pounds.The short tax return also has an option to declare total expenses as opposed to listing expenses under expenditure type categories where the business income is less than 30,000 in the financial year.Finally if the self employed person has more than one small business a separate tax return must be completed for each business. This rule applies even if a single set of accounting records has been kept for all the businesses. It is therefore appropriate for separate accounting records to be maintained for each small business to simplify the completion of the tax returns each year.—Terry Cartwright, qualified accountant, produces Small Business Accounting Software and Payroll Software for self employed business written on excel spreadsheets to provide a simple Bookkeeping solution that automatically completes an excel copy of both the short and full versions of the Self employment tax returns.

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