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Importance of patient confidentiality Essay

Social insurance experts have an obligation to keep up classification for their patients. Wellbeing experts may not unveil any patient data ...

Saturday, January 18, 2020

Wind energy

Wind power is the conversion of wind energy into a useful form of energy, such as using: wind turbines to make electricity, windmills for mechanical power, wind pumps for water pumping or drainage, or sails to propel ships. A large wind farm may consist of several hundred individual wind turbines which are connected to the electric power transmission network. Offshore wind farms can harness more frequent and powerful winds than are available to land-based installations and have less visual impact on the landscape but construction costs are considerably higher.Small onshore wind facilities are used to provide electricity to isolated locations and utility companies increasingly buy back surplus electricity produced by small domestic wind turbines. Although very consistent from year to year, wind power has significant variation over shorter timescales. The intermittency of wind seldom creates problems when used to supply up to 20% of total electricity demand, but as the proportion incre ases, a need to upgrade the grid, and a lowered ability to supplant conventional production can occur.Power management techniques such as having excess capacity storage, dispatch able backing supplies (usually natural gas), storage such as pumped-storage hydroelectricity, exporting and importing power to neighboring areas or reducing demand when wind production is low, can greatly mitigate these problems. Wind power, as an alternative to fossil fuels, is plentiful, renewable, widely distributed, clean, produces no greenhouse gas emissions during operation and uses little land Any effects on the environment are generally less problematic than those from other power sources.As of 2010 wind energy production was over 2. 5% of worldwide power, growing at more than 25% per annum. The overall cost per unit of energy produced is similar to the cost for new coal and natural gas installations. Although wind power is a popular form of energy generation, the construction of wind farms is not u niversally welcomed. Fossil fuels are subsidized by many governments, and wind power and other forms of renewable energy are also often subsidized. For example a 2009 study by the Environmental Law Institute assessed the size and structure of U. S. energy subsidies over the 2002–2008 periods.The study estimated that subsidies to fossil-fuel based sources amounted to approximately $72 billion over this period and subsidies to renewable fuel sources totaled $29 billion. In the United States, the federal government has paid US$74 billion for energy subsidies to support R&D for nuclear power ($50 billion) and fossil fuels ($24 billion) from 1973 to 2003. (Energy subsidies are measures that keep prices for consumers below market levels or for producers above market levels, or reduce costs) During this same timeframe, renewable energy technologies and energy efficiency received a total of US$26 billion.It has been suggested that a subsidy shift would help to level the playing field and support growing energy sectors, namely solar power, wind power, and biofuels. History shows that no energy sector was developed without subsidies. According to the International Energy Agency (IEA) (2011) energy subsidies artificially lower the price of energy paid by consumers, raise the price received by producers or lower the cost of production. â€Å"Fossil fuels subsidies costs generally outweigh the benefits.Subsidies to renewables and low-carbon energy technologies can bring long-term economic and environmental benefits†. In November 2011, an IEA report entitled Deploying Renewables 2011 said â€Å"subsidies in green energy technologies that were not yet competitive are justified in order to give an incentive to investing into technologies with clear environmental and energy security benefits†. The IEA's report disagreed with claims that renewable energy technologies are only viable through costly subsidies and not able to produce energy reliably to meet de mand.In the US, the wind power industry has recently increased its lobbying efforts considerably, spending about $5 million in 2009 after years of relative obscurity in Washington. By comparison, the US nuclear industry alone spent over $650 million on its lobbying efforts and campaign contributions during a single ten year period ending in 2008. Following the 2011 Japanese nuclear accidents, Germany's federal government is working on a new plan for increasing energy efficiency and renewable energy commercialization, with a particular focus on offshore wind farms.Under the plan large wind turbines will be erected far away from the coastlines, where the wind blows more consistently than it does on land, and where the enormous turbines won't bother the inhabitants. The plan aims to decrease Germany's dependence on energy derived from coal and nuclear power plants. Commenting on the EU's 2020 renewable energy target, Economist, Professor Dieter Helm, is critical of how the costs of win d power are cited by lobbyists. Helm also says that the problem of intermittent supply will probably lead to another dash-for-gas or dash-for-coal inEurope, possibly with a negative impact on energy security. A House of Lords Select Committee report (2008) on renewable energy in the UK reported a â€Å"concern over the prospective role of wind generated and other intermittent sources of electricity in the UK, in the absence of a break-through in electricity storage technology or the integration of the UK grid with that of continental Europe. Many wind power companies work with local communities to reduce environmental and other concerns associated with particular wind farms. In other cases there is direct community ownership of wind farm projects.Appropriate government consultation, planning and approval procedures also help to minimize environmental risks. Some may still object to wind farms but, according to The Australia Institute, their concerns should be weighed against the ne ed to address the threats posed by climate change and the opinions of the broader community. In America, wind projects are reported to boost local tax bases, helping to pay for schools, roads and hospitals. Wind projects also revitalize the economy of rural communities by providing steady income to farmers and other landowners.In the UK, both the National Trust and the Campaign to Protect Rural England have expressed concerns about the effects on the rural landscape caused by inappropriately sited wind turbines and wind farms. Some wind farms have become tourist attractions. The White lee Wind Farm Visitor Centre has an exhibition room, a learning hub, a cafe with a viewing deck and also a shop. It is run by the Glasgow Science Centre. In Denmark, a loss-of-value scheme gives people the right to claim compensation for loss of value of their property if it is caused by proximity to a wind turbine.The loss must be at least 1% of the property’s value. There have been numerous re ports of those living close to wind turbines suffering adverse health effects from noise, vibration and shadow flicker, and in 2009 New York Pediatrician, Dr. Nina Pierpont, claimed to have identified an effect for which she coined the term â€Å"Wind Turbine Syndrome†. An industry commissioned review of the current research on the possible health effects of wind turbine noise and vibration reported in 2010 that, â€Å"the sound (including sub audible sound) is not unique, and does not pose a risk to human health.Although the sound may cause ‘annoyance’ for some people, this in itself is not an adverse health effect. † The findings of the report have, however, been questioned on a number of grounds including; that the reviewing group did not include an epidemiologist, usually a given for assessing potential environmental health hazards, and that there was no clear description of the methods the researchers used to search for available research, nor how the y rated the quality of the research. In October 2010 The Society for Wind Vigilance held an international symposium concerning the subject.A study on wind farm noise published in 2012 by The US state of Massachusetts reported that people are annoyed by sound from wind turbines at far lower sound levels than they are by noises from railroads, aircraft, or road traffic. The study found the percentage of respondents who found noise levels highly annoying rose quickly as sound levels increased above about 37dbA (about the level of a conversation). Wind Power Is A very good resource for energy I think that everybody should use win power in the future

Friday, January 10, 2020

Is the Ecological Crisis the Human Rights Concern of the Century Essay

The ecological crisis has now become an important topic throughout the years. Even so, toward the end of the last century, the issues of such crises became a focal talking point of governments, international organisations and scholars. This most likely is, as Leigh (2005) discusses, an increasing acceptance that such ecological disasters affecting mankind has been one of â€Å"the most critical turning points† that the world has ever encountered. Such crises are experienced when our environment is modified in ways which undermine our continued existence. As the environment and its ecosystems are in a constant state of being damaged, its quality is vastly ruined and this has major effects on the lives that are dependent on it. Magdoff and Foster (2011) suggest that for the ecological crisis to be understood, it must be looked at in the sense of the boundaries of the planet. They go on to indicate that ultimately the Earth has several thresholds which it must remain in in order to preserve the gentle conditions that the Earth has experienced in the past century. These thresholds include loss of biodiversity, climate change, a depleting ozone layer, world-wide freshwater and chemical pollution. Unfortunately, the planet has already passed two of these, including loss of biodiversity and climate change due to our damaging activities that cause environmental disparities. Until recently, the ecological crisis and its subsequent effects have been discussed mainly in the scientific disciplines as merely an environmental issue. It has also been made into an economic concern. However, it is now more than ever in the 21st century being debated and referred to as a subject for human rights. This essay seeks to examine the issue of the impact of the ecological crisis, its human rights implications, and how it has come to be considered the human rights concern of the century. The Ecological Crisis The end of the 20th century and the beginning of the 21st has seen a remarkable increase in the number of environmental catastrophes that the Earth has experienced. These disasters have not been just limited to one eographic region but they have affected nearly every single part of the planet. Some have included climate change, which in turn has been affected by the greenhouse effect and gases ; the advent of peak oil; loss of biodiversity and therefore diminished quantities and quality of food supplies; plus deforestation, chemical pollution and oil spills. These in turn have had a knock-on effect on the way of living for man and caused such issues as rising sea levels, floods, reduced food resources, droughts, and polluted air and water supply. As mentioned, the Earth’s threshold for climate change and biodiversity loss has been passed and this has already been causing irreparable harm to the planet’s ecosystems and the environment. It is still possible, however, to stop such effects from permanent harm to the environment, which is why the ecological crisis has become such an important matter for discussion today. Climate Change â€Å"Of all the environmental issues that have emerged in the past decades, global climate change has been the most serious and most difficult to manage† (Dessler and Parson, 2006). Like with the above quote, it is thought by many scientists and scholars that climate change is and will be the biggest threat to the environment mainly because of its potential to bring about such brutal destruction. Oxfam International (2008) stated that some of the 23 richest countries in the world (comprising Canada, Australia and USA) where just fourteen percent of the entire world population inhabits, produced almost sixty percent of the planet’s carbon emissions since the 1800s. The Earth’s climate is changing. In fact, it has always been varying from time to time. However, the degree of change is now the big worry. The Great Warming (2006) defines climate change as an alteration in the â€Å"long-term climate† of a particular area. It is further stated that humans contribute to this climate change by discharging greenhouse gases and sprays up into the atmosphere while also modifying the land we live on. Dessler and Parson (2006) debate the forecasts for climate change in the 21st century are more or less unclear, nonetheless, this uncertainty can work either way in that the climate may increase or decrease. The prospect of such unknowns makes this question a lot graver. Many of the activities that individuals carry out on a daily basis has contributed significantly to the greenhouse effect, the depletion of the ozone layer, and therefore climate change. As The Great Warming (2006) put it, the inhabitants of the Earth are constantly burning fossil fuels for heating of houses, for production of electricity and to run machines and vehicles. All of these activities have been adding to the warming effect on the atmosphere. The UNDP (2007) report on fighting climate change established that since the start of the industrial age, the temperature of the Earth has risen by about 0. 7 degrees Celsius and this increase seems to be speeding up with time. The report went further in determining that if a threshold of 2oC is broken, we hazard the idea of greater irreparable damage to the environment. Magdoff and Foster (2011) quotes the International Panel on Climate Change (IPCC) stating that by the end of the century in 2100, the most probable temperature increase worldwide will be in the 2. to 4. 6oC range. This, we can see, is far higher than the previously mentioned threshold of 2oC, and as the authors mention, is a major cause for concern and panic. Such drastic climate change can ultimately lead to ice caps melting, sea levels rising, droughts, forced migration of peoples, a reduction in food produce, and danger to coastal regions. This can lead to reduced health and welfare of the population while also causing serious issues with atmospheric pollution. Other forms of the Ecological Crisis Climate change has not been the only crisis the environment has faced. There has also been widespread degradation with other human-driven activities. Goodhart (2009) explains that the ecosystem has been affected by severe exhaustion of its resources. This includes deforestation which has led to erosion and land slippage and thus pushed people out of their habitat. Oils spills have been a major source of concern, according to Goodhart, which has threatened the survival of certain oceanic species that are a vital source of food for man. The ecological crisis will affect the entire world population if nothing is done to stop the effects of all these contributory factors. This has led international organisations such as the United Nations (UN) to establish various agencies and protocols that will guide international actors in dealing with the crisis. These include the IPCC, as well as the adoption of the Kyoto Protocol in 1997. The UN has also held several conferences over the years to tackle the problems including the Earth Summit in Brazil and the United Nations Framework Conference on Climate Change (UNFCCC) . As will be seen in the next section, some of these mechanisms have begun placing more emphasis on and framing the environmental issues as human rights concerns. Relationship between the Ecological Crisis and Human Rights â€Å"As the world marks the 60th anniversary of the UDHR, High Commissioner for Human Rights Navi Pillay points out that a wide range of universally recognized rights including food, life, water and adequate housing are under a direct threat as a result of climate change† (OHCHR, 2008a). The destruction of the environment and its consequent effects on humans is leading to grave human rights concerns. In its resolution on climate change, the UN Human Rights Council stated their concern for climate change posing a direct danger to communities in the world, further suggesting that this ecological crisis has consequences for the â€Å"full enjoyment of human rights† (HRC, 2008) . Framing of the issues in human rights terms has been a very useful tool for creating greater awareness of its impacts and ensuring that the subject reaches new actors and activists, ultimately influencing the process for the better. Human rights are now frequently referred to as â€Å"universal and indivisible†. For this reason, Hawkins (2010) suggests that every human being is â€Å"entitled to every basic right by virtue of their humanity†. As climate change is possibly the biggest ecological concern of late, many scholars refer to it the most when focusing on the human rights implications. However, there are still very deep human rights concerns for the other contributors to the crisis. Depledge (2007) mentioned that there are, at present, no organisations such as the UN that blatantly suggests a right to a healthy environment. Nevertheless, he proposes that the human right to health covered under the UDHR directly implies a link to the environment. This is because the way in which the environment is kept can and does affect the security of people. Therefore, we see truth in Commissioner Navi Pillay’s words in mentioning these rights. Hunter (2009,p. 7) also suggests that climate change can have an impact on the right to self-determination. One example of the effect of the crisis on this right is that of the Inuit people of Alaska who in 2005 submitted a petition to the Inter-American Commission on Human Rights suggesting that their â€Å"way of life† was being hindered by climate change which in turn influences their continued existence and culture. Climate change, if continued on its current path will increasingly raise the Earth’s temperature. This will further affect the water sources, our food, and cause major disease outbreaks. These activities are bound to result in significant human rights violations under the various charters and treaties. Firstly, the right to health will see a drastic rise of malnutrition in children. There will also be a threat of major increases in droughts and flooding around the world (Oxfam, 2008). Another right that needs to be preserved during this process is the all-important right to life and security. Article 3 of the UDHR asks for the â€Å"right to life, liberty and security of person†. These rights are in serious danger of being breached from the issues of the ecological crisis. Goodhart (2009) maintains that the depletion of environmental resources like clean water and oil has â€Å"been a cause of violent conflict in several areas around the world† and this is of extreme distress because of the occurrence of, say, peak oil. Climate change can greatly affect the security of people around the world. As a result of the rising sea levels, the increased temperature and therefore the damage to land, inhabitants of the Earth will experience more flooding, droughts and fires, heat waves and higher occurrence of storms. All of these can ultimately lead to death and an increase in numbers. Another important right affected by this crisis has been the right to food as stipulated in Article 11(1) of the ICESCR . Current trends are not a good sign for people’s right to food under this treaty. Oxfam (2008) suggests that any further warming of the planet is bound to expose fifty million more people to hunger by the year 2020. Within another 30 years in 2050, that number could vastly increase to 132 million. These are extremely high numbers that would be detrimental to the survival of many regions and populations. The Oxfam report cites the case of Africa, where land for cultivation is being reduced by climate change causing the season for growing crop to decrease thereby producing less crop for food. The International Council on Human Rights Policy (ICHRP) categorically mentions that climate change creates violations of human rights due to the constant harm that we are inflicting on the environment (ICHRP, 2008). The most serious effects of the ecological crisis will usually and unfortunately be experienced by the people whose rights and protections are currently not being respected and so occurrences like climate change, tar sands, and pollution will have a greater impact on the more disregarded populations. This includes the poor and usually indigenous peoples around the world. As Havermann (2009) put it, the indigenous peoples around the world are some of those that are most susceptible to these crises while being the ones who have the smallest responsibility for them. For example, the oil and gas expansion by multinational corporations around the world is having severe effects on climate change and the environment, leading on to issues for human rights particularly with indigenous peoples. As Karliner (1991) noted, oil and its excavation has an overwhelmingly negative effect on the economic stability of these groups. Also a huge concern, as a result, is their health which tends to suffer from these activities. The problems faced by many countries with deforestation have also been exacerbating the situation for the realisation of human rights around the world. Many of the forests are disappearing at an alarming rate. The boomerang effect is thus a reduction in the all-important biodiversity that the forests contain and that is necessary for the continued livelihood and survival of those dependent on it. This includes, according to ICHRP (2008), the over fifty million tribal inhabitants of forests around the globe who are constantly affected with their food safety harshly curtailed. If the present rates at which such deforestation and the previously mentioned rises of climate change, oil spills and pollution continue, it is thought that a majority of the rainforests on the Earth will have vanished even before the 21st century has ended. Concern of the Century? Many environmentalists and human rights defenders have framed the ecological crisis as one with a human rights dimension. This is because most see it now as a serious inhibitor to development, to the daily living of man and to fulfilling the rights that have been laid out in the various international instruments. The ecological crisis has seen a large number of environmental problems over the years and its effects are now being debated fiercely on the world stage. Some world leaders, scientists and the general population are all trying to engage in finding solutions to the problem while others still question and underestimate the gravity of the phenomenon. The issue has become a major concern, not just for the planet physically, but also in a human rights context because the ecological crisis single-handedly affects a range of different human rights as seen above. In many instances, its effects can breach more rights than some of the other current rights violators. In addition, while most abuses of human rights can generally be halted voluntarily, if these environmental problems are allowed to linger untreated then at some point in time the destruction of the environment would have become irreversible. This in turn would result in more human rights violations. As Hawkins (2010) argues, the resources of the planet are limited and so to continue with the existing trend will place humanity in peril. Also, the atmosphere cannot distinguish between the greenhouse gases that affect climate change by the region it comes from (UNDP, 2007). Climate change, for example, is non-discriminatory and unlike other rights violations being perpetrated around the world, it can affect just about anyone. This is why such a huge international human rights advocacy process has now been implemented. In a statement in 2007, UN Secretary General Ban Ki Moon referred to climate change as â€Å"the greatest emerging humanitarian challenge of our time† which is â€Å"menacing the whole human family†. As the UNFCCC acknowledged in the framework, the universal reach of the effects of climate change requires the â€Å"widest possible co-operation from all countries† (UNFCCC, 1992). It is evident that the human rights implications of the ecological crisis is a great concern for many people especially in the recent efforts by NGOs to publicise the matter, while a number of measures have been put in place by international organisations such as the UN to tackle the problems – through summits, conferences and protocols like the Kyoto protocol. In 2008, a resolution was passed by the Organisation of American States (OAS) on human rights and climate change (ICHRP, 2008). The commitments set forth in the 1997 Kyoto protocol are soon to end in 2012. Neglecting to meet these obligations will cause us to reach even closer to further crisis. In December 2011, Canada officially pulled out of its commitments to the protocol (Carrington and Vaughan, 2011). The backlash and criticism from world leaders and actors was astounding and this showed the level that the ecological crisis and its implications for human life have reached in this century. Conclusion Going forward without confronting this global challenge that is the ecological crisis with the seriousness that it deserves will result in countless human rights violations around the globe. The climate change, deforestation, oil spills and rising sea levels will cause a massive increase in the destruction of habitats, reduced water supply, island and coastal regions vanishing, and greater health concerns. These in turn are destabilizing many peoples’ rights to food, health, security, life and livelihood. It is imperative that the principles and norms of human rights are continuously applied to these crises so as to halt the irreparable destruction of the environment and the future of humankind. As noted by the UNDP (2007), the 20th century saw leadership disasters resulting in two world wars in which masses of people suffered. In this the 21st century, the destructive nature of the ecological crisis has become the new and preventable disaster.

Thursday, January 2, 2020

Thematic Elements of One is One and All Alone by Nicholas...

From the repertoire of short stories available to form 2 students, this paper will select a piece written by Nicholas Fisk, entitled One is One and All Alone. The story is about Trish, the main protagonist, living on a spaceship bound for Trion. There were no other adolescence of her peer but there were her father and several other adults on deck maintaining the spaceship. Trish got lonely pretty quick and decided to create a clone of herself to accompany her lonely journey to Trion. At first it was all butterflies and rainbows but later things got ugly and lead to a traged where Trish was thrown out of the spaceship by her clone, Clo. In the end, Clo enjoyed living her new life as Trish without being noticed by her Dad. The central†¦show more content†¦Made popular by Carter and Long in 1991 in their book, Teaching Literature, this personal growth model is aimed at helping students to achieve an engagement with the reading of literary texts (Carter and Long, 1991). Why does this paper select the personal growth model as the model of choice in teaching the short story One is One and All Alone? It is because the ultimate goal of teaching a literary text or literature itself is not for examination purposes. It is larger than that. It is to help the students assimilate the lessons learned or the messages implied from any literary texts into their daily life, especially later when they are old enough to make decisions on their own. Carter and Long (1991) suggested that the teacher should be able to impart a lasting pleasure in the students upon reading literary texts and could help them achieve a deep satisfaction in a continuing growth of understanding. Besides that, personal growth model is more student centered (Carter and Long,1991). The overall aim is the ability to motivate the students to read by relating the themes and topics depicted in a literary text to his or her own personal experience. Therefore, the theme of friendship and making friends are very relatable towards students at that particular stage in life. They should be able to extract the positive message implied on the

Wednesday, December 25, 2019

The Ethical Dilemmas Of Euthanasia Essay - 2007 Words

This chapter discusses the literature currently available on the ethical dilemmas of euthanasia and PAS that have arisen in Canada since its legalization. This Literature Review is organized into six sub-categories: (1) the law (2) medical issues (3) patient capacity and autonomy (4) expenditures: palliative care vs. assisted suicide (5) family (6) ethics. This review will offer a foundational understanding of the practices of euthanasia and PAS and defining the various dilemmas that have arisen for medical professionals under the new Canadian law. The literature gives the acronym for euthanasia/ physician assisted suicide as PAS or EAS, and these terms can be used interchangeably. The Law Euthanasia in Canada distinguishes between passive euthanasia, which is the withholding or withdrawing of life-preserving procedures including water and food, and active euthanasia (intentionally killing a person to relieve pain). Passive euthanasia or medically assisted suicide is legal in Canada, as of June 2016, while active euthanasia remains illegal (Chochinov, 2016). Assisted suicide was previously prohibited under the criminal code as a form of culpable homicide (Beschle, 2013; Schafer, 2013). The prohibition was overturned in a February 2015 decision by the Supreme Court in Carter v Canada (Chan Somerville, 2016), which ruled that adults with grievous and irremediable medical conditions are entitled to PAS. The ruling was stayed by the court so as to allow time for theShow MoreRelatedThe Ethical Dilemmas Of Euthanasia Essay1638 Words   |  7 PagesThe Ethical Dilemmas of Euthanasia in Canada with the Legalization of Physician-Assisted Suicide This systematic analysis of the professional literature will explore the ethical dilemmas that Canadian medical professionals face while considering euthanasia or physician-assisted suicide, the latter of which was made legal in Canada on June 17, 2016 (Chochinov and Frazee, 2016). This paper will discusses the conflicts that healthcare professionals are faced with when looking at the quality of lifeRead MoreThe Ethical Dilemma of Euthanasia761 Words   |  4 PagesThe Ethical Dilemma of Euthanasia An incredibly controversial issue clouds the minds of millions of people everyday as death confronts them. The problem revolves around the ethics of euthanasia. Should medical assisted suicide be outlawed in all situations or under certain circumstances, could it be considered ethical? Do humans violate nature’s course with science and advanced technology by playing God? Why should doctors and families witness their loved ones suffer when the solutionRead MoreThe Ethical Dilemma Of Euthanasia1085 Words   |  5 PagesBenchmark Assignment: Ethical Dilemmas Euthanasia is most commonly known when used to put down an animal. What about using euthanasia on humans that wish to end their life due to medical reasons? According to Merriam-Webster’s online Dictionary, euthanasia is â€Å"the act or practice of killing or permitting the death of hopelessly sick or injured individuals (as persons or domestic animals) in a relatively painless way for reasons of mercy† (n.d.). This practice is also known as assisted suicide. InRead MoreThe Ethical Dilemma Of Euthanasia1493 Words   |  6 PagesEthical Dilemma: Euthanasia Euthanasia has always been a common topic especially a debatable one talking about allowing patients who are suffering from any incurable disease or condition or even in an irreversible coma to choose to end their live on their own terms painlessly. The following will discuss a specific case and analyzed using the Christian worldview. Since the moral debate of euthanasia is such a topic of controversy, potential solutions towards the issue, and how such solutions can beRead MoreThe Ethical Dilemma Of Euthanasia Essay1515 Words   |  7 Pagesto put many peoples situations into context when it comes to the debate of euthanasia or assisted suicide. The ethical dilemma in this case is that of Lecretia Seales request to die of assisted suicide in 2015. 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Euthanasia is formally defined as the administration of drugs to a patient with the precise intentionRead MoreThe Ethical Dilemma Of Euthanasia1136 Words   |  5 PagesAssignment: Ethical Dilemmas The world is a place full of black and white along with so much gray. Many people who have heated debates usually have them on topics related to ethical dilemmas that range from abortion to politics to religion. No one ever agrees on everything all of the time which can leave a lot of issues unresolved or ignored. Most of the time a person and their worldview determines what they consider is an ethical choice. This paper will cover the ethical dilemma of euthanasia and howRead MoreThe Ethical Dilemma Of Euthanasia1764 Words   |  8 PagesBenchmark – Ethical Dilemmas The issue of euthanasia is a dispute that has been around since the late 1800’s (Dowbiggin,2003). The act of euthanasia or mercy killing is a debated ethical dilemma that some believe to be morally wrong. While circumstances can differentiate a person’s justification, there is always another perspective to consider where euthanasia is involved. In my paper I will dive into Case Study 2, which deals with the discussion of euthanasia according to the Christian worldviewRead MoreThe Ethical Dilemma Of Voluntary Euthanasia1125 Words   |  5 Pagesto consider the serious ethical dilemma of voluntary euthanasia. Is euthanasia murder or a justifiable suicide? Our approach and opinions to this sensitive ethical dilemma is sharply contrasted based in our convictions and ethics derived from our own personal worldview. I will evaluate and examine euthanasia’s ethical dilemma according to my Christian worldview and compare the moral rules, right or wrong, that many believ e, allowing man to suffer is immoral. Ethical Dilemma Joni is a young adult whoRead MoreEuthanasia: An Ethical Dilemma Essay1810 Words   |  8 PagesThe ethical debate regarding euthanasia dates back to ancient Greece and Rome. It was the Hippocratic School (c. 400B.C.) that eliminated the practice of euthanasia and assisted suicide from medical practice. Euthanasia in itself raises many ethical dilemmas – such as, is it ethical for a doctor to assist a terminally ill patient in ending his life? Under what circumstances, if any, is euthanasia considered ethically appropriate for a doctor? More so, euthanasia raises the argument of the different

Monday, December 16, 2019

The 11 Principles Of Quality - 1702 Words

Quality. Such a simple word with a multitude of meanings. I must admit, prior to this course, I was rather naà ¯ve about what quality entailed. I definitely did not have a concrete definition of what quality was or stood for. It simply seemed as though quality was something that worked most of the time. After the studies from this course I have a much better grasp of how to define quality and what exactly quality means in various areas of life and business. For instance, the 11 Baldrige Principles of Quality are an easily used metric for defining the quality of an organization. Previously, I never would have used these 11 principles to define an organization as quality. Now, I find it hard not to view an organization in relation to the 11†¦show more content†¦Thankfully, the Baldrige principles changed my perspective on quality. As such, I now use a few of the principles to grade an organization. The main principles I find myself grading an organization with are visionary l eadership, customer-centered excellence, valuing workforce members and partners and societal responsibility. All eleven of the principles are important. However, these tend to be the most important to me when defining the quality of an organization. For instance, I now purchase many products from the Newman’s Own brand based on the principles I have mentioned. They have a strong sense of societal responsibility and ensure â€Å"100% of profits to charity† is an underlying theme in all they do (Newman s Own, n.d.). This drew me towards them as a company, then I noticed how much they value their employees and how their core values tend to line up with the 11 Baldrige principles (Newman s Own, n.d.). After looking into this company and seeing how they operate, I decided to purchase as many products as I could from them and ensure other people were aware of their mission. This is something that would never have been in my realm of possibilities prior to this course. This is not to say I was unaware of being socially responsible prior to this course. It is simply highlighting how my thought pattern has been modified since learning about these specific 11 Baldrige Principles of Quality. After having such an epiphany abou t quality and how I grade variousShow MoreRelatedQuality Management Systems Iso Standards1396 Words   |  6 PagesAssignment 2 Quality management systems ISO standards is designed to help organizations ensure that they meet the needs of customers and other stakeholders while meeting statutory and regulatory requirements related to a product. ISO 9000 series are based on eight quality management principles. The eight quality management principles are defined in ISO 9000:2005, Quality management systems – Fundamentals and vocabulary, and in ISO 9004:2009, Managing for the sustained success of an organization –Read MoreEssay about Quality Management630 Words   |  3 PagesQuality Management and Excellence Taquenia Brown MGT/449 5/7/2012 Timothy Peters Quality Management What is quality? Quality can be defined as many different meanings. In business quality is defined as a state of being free from defects and deficiencies brought by consisted adhering to variable standards to achieve output that satisfies the customer (Business dictionary, 2011). Others may define quality as a measurement of standards and excellence any feature that makesRead MoreLeadership Qualities Of Nelson Mandela875 Words   |  4 Pagesgovern individual’s conduct to maintain constancy and order (Chasi, Levy, 2016, p.11). As a good leader, Mandela established his leadership styles and with a visionary mind and inspired the people to follow better principles to attain their goals. In addition, Mandela espoused democratic leadership style and demonstrated outstanding leadership qualities in tackling various issues. Some of the notable leadership qualities displayed by Mandela include positive thinking, humility, remarkable enduranceRead MoreReporting Practices and E thics Paper1195 Words   |  5 Pagesprogram that implement code of ethics and best practice concepts, which is used for the interpretation of company transactions, assets, losses, and other accounts as well as financial reports and statements. Although generally accepted accounting principles is a very good procedure that eliminates mismanagement of accounting systems and procedure, correct abuses, and incorporate regulations, it is not require for a company to have but any organization without this financial measures are require toRead MoreEssay on Manage Personal Work Priorities and Professional Development1289 Words   |  6 PagesBSBWOR501B Manage personal work priorities and professional development ASSESSMENT 1 TASK A: RESEARCH RESUME WRITING Four tips to improve my Resume:- 1. Know the purpose of your resume. 2. Back up your qualities and strengths. 3. Sell yourself. 4. Update your resume regularly. TASK B: UP-TO-DATE_RESUME TASK C: PEER REVIEW |Peer’s Name: |Katy Smith |Phone Number: | Read MoreScript on Annual Day Function1580 Words   |  7 PagesWednesday, March 20, 2013 Thursday, March 21, 2013 Time Paper 11:00 a.m to 01:00 p.m. Financial Accounting Auditing : Paper-III - Financial Accounting. Economics – Paper III. Business Management : Paper III- Management Organisation Development. Commerce: Paper III- International Business Relations. Quantitative Techniques : Paper III-Mathematical Methods. Banking Finance : Paper III- Introduction to Banking in India. 11:00 a.m to 02:00 p.m. Financial Accounting Auditing : Paper-III FinancialRead MoreDeveloping A Safe And Healthy Environment1471 Words   |  6 Pagesthe ELECT, this document will constantly improve the quality care, and at the same time, highlight a range of growing abilities and common vocabulary that will sustain early childhood professionals as they work together in early childhood settings (p. 3). Furthermore, organized into five sections, ELECT is a useful document that envisioned leading professionals in early childhood settings. The first section represents the Statement of Principles that is founded on beliefs, standards, practice andRead MoreAnalysis Of Parmenides Poem On Nature 992 Words   |  4 PagesIn Parmenides’ poem â€Å"On Nature†, he argues that all things must meet three criteria to be classified as possessing ‘isness’, or having qualities that constitute existence. In order for anything to exist, the object must have no genesis or perishing, no change, and no qualitative distinction. In this paper, I will argue that Anaxagoras provides the best objection to Parmenides’ argument compared to both Empedocles and Democritus because he addresses more of the criteria put forth by Parmenides. Read MoreStarbucks Coffee, Tea And Spice1410 Words   |  6 Pagesimmediately smitten by the operations and business culture, and actively pursued a job with them. At that time, Starbucks Coffee, Tea and Spice was an 11 year old coffee shop with six stores in Seattle specializing in high-quality coffee beans. Starbucks Coffee, Tea and Spice desired to bring fine coffee to their customers, so to that end, they imported quality coffee beans, roasted them to their own exacting specifications and sold the beans and high-end coffeemakers to their customers, so customers couldRead MoreExplaining Basic Accounting Concepts and Business Structures718 Words   |  3 PagesExplaining Basic Accounting Concepts and Business Structures University of Phoenix 11/20/2010 Accounting 537 Explaining Basic Accounting Concepts and Business Structures There are many important aspects of accounting. The generally accepted accounting principles are accounting rules set out for companies to follow to ensure all companies are on the same page business wise. Qualities of accounting are important in the decision making process of accounting. Accrual and cash

Sunday, December 8, 2019

Recognition Of Accounting Disclosure Market -Myassignmnthelp.Com

Question: Discuss About The Recognition Of Accounting Disclosure Market? Answer: Introducation Cardino Limited Company has been given for the purpose of the study. The company is listed in the Australian Stock Exchange and deals in the information system, remote sensing and other related areas. For the purpose of the detailed discussion and the analysis the annual report of the company for the financial year ending 30th of June of the year 2017 has been selected. The company has tested the following assets for the impairment in accordance with the Australian accounting standard 136 on the impairment of assets: Goodwill and other intangibles. It does not include the goodwill which has been acquired on the acquisition of business or in any other business combination. Property plant and equipment which forms the major part of the noncurrent assets of the company. This major head comprises of the three major assets land and Building, Office Furniture and Equipment and lastly motor vehicles. The major current assets through which the working capital and the liquidation of the company are maintained and is normally known as Trade debtors. Although the firm conducts the impairment test in accordance with the terms and the provisions of the Australian accounting standard 136 but following are the procedures that the company has adopted for the purpose of the testing of the impairment of the assets including some procedures for internal purpose and accordingly the impairment has been made: For Goodwill and other intangibles - Note to the financial statements bearing the number fourteen consists of the five intangibles. These are goodwill, works contracts, patents and trademarks, software intangibles and customer relationships. At first the goodwill is tested for impairment and the carrying amount of the goodwill as the date is allocated to the cash generating units as defined for impairment testing. Four cash generating units have been detailed and these are Americas, Asia Pacific (APAC), Construction Sciences and International Development. Goodwill has never been amortized but is always tested for the purpose of the impairment. According to the annual report of the company, the company performs the impairment tests on annual basis and also on frequent basis depending upon the needs of the business and the circumstances which follows in the business. The goodwill is allocated on the basis of relative fair value. The company has then used the value in used mode of deter mining the recoverable amount. The value in use has been calculated on the basis of the projections that the company has made for the future years and that too specifically for five years with the figure of the terminal or residual at the end of the year five. The projections that have been used in the value in use method have been obtained from the budget plan of the company for the future years of 2018 and 2019. The further three years figures have been estimated using the growth rates depending upon the forecasted market conditions and the economic growth of the company. These cash flows are discounted at the rate equivalent to the weighted average cost of capital to the company and this value in use is identified and thus the recoverable amount is measured. In case the carrying amount falls short of the recoverable amount then there will be no impairment otherwise the impairment is required to be booked. Thereafter the results of the impairment testing are detailed and according ly the impairment is booked (AASB, 2016). For Property Plant and Equipment For the purpose of the calculation of the impairment, then value in use method is used and the figures stated in the budget is utilized and accordingly present value of cash flows are determined and recoverable amount is calculated and then the recoverable amount is compared with the carrying amount and accordingly the impairment loss is accounted for in the books of accounts. For Trade Debtors In the impairment testing of the trade debtors, the risk of receiving payment is checked and the debtors ageing schedule has been made. Where the payment is due for more than ninety days then the impairment will be charged. Thus, the impairment testing has been conducted by the company in this mode only. In accordance with the financial report to the company, the impairment charges have been accounted for by the company and have charged to the statement of the profit and loss account. Nil amount of impairment has been charged in case of the goodwill and other intangibles and the property plant and equipment but in case of the trade debtors, the company has charged the impairment of $38626 thousand. The same has been charged only because of the fact that the trade debtors have been pending or outstanding for the past ninety days and more and therefore, the loss for the irrecoverable has been made irrespective of the amount of bad debts written off by the company. Thus, the company has recorded the impairment in the annual report of the company. The company has given the separate note number of twenty which lays down the critical accounting estimates and judgments. Although the company has made many key assumptions and the estimates, but in relation to the impairment following key assumptions and estimates have been made. These are: The future cash flows have been estimated on the basis of the budget plan for the financial year ending 2018 and 2019. For further three years the company has considered the growth rate. This growth rate is adjusted to the market conditions and the standing of the company in the market and the country. The discounting rate that has been use for discounting of the cash flows for arriving at the net present value is pre tax and that too equals to the cost of capital of the company. Inflationary conditions have been taken for valuing the discounting rate for the cash flows. There will be only three cash generating unit as the individual asset will not be able to generate the revenue on its own. Sort of subjectivity is involved in the process of the impairment testing as taken up by the company. The major reason behind the said statement is that the company has recorded any impairment on account of the property plant and equipment. It seems that the companys property plant and equipment has recorded the assets at a value lower than recoverable amount and when the asset if disposed of the company will have profit on sale. But the same does not happen in the real world. There might be some debt covenant imposed by the financial institutions from which the company has obtained the loan from the bank or due to the maintenance of the net worth of the company as stipulated by the top management of the company. Thus, in this sense subjectivity is present. The impairment testing as listed by the company and as mentioned in the annual report of the company is very exhaustive. Through this nature, the testing process has really become interesting as at each stage of the testing new concepts and ways have been developed and have helped in understanding the topic of the entertainment in very good manner. The interesting part is the ageing of the debtors so as to find out the amount which is not receivable at the yearend other than the bad debts. This ageing under different slabs has paved the way of making proper judgment for the impairment if any. Thus, the process has been the interesting one. The insights that have been provided by the impairment process as listed in the annual report of the company is that the weighted average cost of capital can be used as discounting rate for the calculation of the net present value and thereby value in use. It will help the company in correctly measuring the deviation if any made in the calculation of the value in use. Second insight is the allocation of goodwill can be used by the company for the internal purpose of the monitoring of the figures. Thus, these are the two new insights that have been gained. Fair value measurement has been made in accordance with the accounting standard. The company has defined the three levels through which the fair value has been measured. First level measures the listed prices, second level measures other than the listed price and third level measures the normal price in market. Economic realty here referred as metaphor by the speech presentation which means determination of the particular business transaction and its accounting treatment in the financial accounts by having the examination of the commercial circumstances in totality (Ely, 2015). In the case of the accounting standard on Leases, it can be considered in terms of the determination of actual liability of the company in lease contracts situation. Economic reality is lacking in the previous accounting treatment as it under estimates the actual liability which is shown in balance sheet of the company and over estimated the net assets and net worth of the company. New changes help in correct estimation of the liabilities of the company by the understanding the nature of the transaction or contracts which is lease. Thus, it has been truly said by the chairperson that the economics reality will show to different stakeholders who uses the financial accounts for their decisions making process (Day and S tuart, 2013). The leases as per accounting standard have been divided into two parts. First is financial lease and other one is operating lease. The financial lease and their obligations are treated as actual liability in the balance sheet and shown under the head liabilities as the risk and reward has been transferred to lease (Ma, 2011). But in operating lease, the accounting treatment is different as the lease payments and obligations are treated as contingent liability and shown apart from balance sheet in financial accounts. The company mainly airlines sector companies are taking undue advantage of this fact and entered into huge number of operating lease contracts which in turn increases the contingent debts of the company in comparison to the actual liability. This creates as situation that in some of the major companies contingent liabilities become 66 times higher than actual liabilities and hence proved the statement thought by the chairperson (Singh, 2011). No playing fields in respect of the Accounting standard on leases having the wrong decisions making with loopholes in it instead of helping different stakeholders in their correct decisions making about the company following standard. The leader in his statement talks about the same in very decisively manner due the reason of the advantage taken by the company as available in standard which with changes have to foregone by them (Gross, 2014). The standard before changes encourages the companies to enter into operating lease contracts in place of buy the assets or entering into rental contracts as the lease obligations will not find place in the financial position statement which helps them to attract the investor by manipulating the net asset position of the company. With the introduction of the changes in accounting treatment companies will not have upper hand on the financial position which helps them to have more investment previously. And some of the new entrants into market does not have chance to play in lease field to fool the investors (Singer, 2017). The leader has informed in his speech that new changes made the IASB in Lease standard will not help in increasing its usage in the financial market by different companies rather it will creates disinterest among the companies to enter into lease contracts. The major change which leads to this situation is that operating lease obligations now has to be considered as actual liability even though the risk and rewards related to asset under lease is not yet transferred to lessee. This discourage the company to enter to lease contracts in place of rental, buy contracts leading to non applicability of lease standard on companies (Knubley, 2010; Moore and Nagy, 2013). Another fruitful reason of becoming un popular of this standard that the accounting treatment suggested by board required high level special professional knowledge and skills to implement the same into financial accounts which ultimately increases the cost and effort to the company and its management. Through these situations the companies will try in future that they will not entered into operating lease contracts so that they can avoid unnecessary financial and non-financial burden (Lim, 2014). Investor or different stakeholders uses the financial data of the company for making decision about the company like whether funds need to be put in or whether the funds needs to taken back from company, whether the company is providing desired return from their projects and other related matters. The new accounting standard requires to change the accounting treatment done by the different parties to lease contracts like lessor and lessee while recording the operating lease transactions in their financial accounts so that economic reality can be depicted from their financial position data and true net worth can be calculated by different investors before putting funds into the company. Similarly, management of the company has to take different decisions regarding having or owning assets or projects for the company. They also uses financial data for assessing the return generated by the asset or project in case of having lease contact or buy contract. Lease standard now helps in recor ding the true financial capital employed in the business and which as result helps in proper decision making by management. This proves the fact mentioned by the chairperson in his speech about facilitating the different users in the best and improved manner, References AASB, (2016), Impairment of Assets available at https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPjun09_01-10.pdf accessed on {23-01-2018}. AASB, (2016), Financial Instruments: Recognition and Measurement avai lable athttps://www.aasb.gov.au/admin/file/content105/c9/AASB139_07-04_COMPoct10_01-11.pdf accessed on {23-01-2018}. Company Official Website, (2017), Annual Report 2016, available on https://www.cardnolimited.com.au accessed on {24/01/2018}. Day, R. and Stuart, R., (2013), New lease accounting proposal: what it means and what companies can do to prepare.Financial Executive,29(6), pp.11-13. FASB, (2016), New Guidance on Lease Accounting available at https://www.fasb.org/jsp/FASB/FASBContent_C/NewsPagecid=1176167901466 accessed on {23/01/2018}. Ely, K.M., (2015), Operating lease accounting and the market's assessment of equity risk.Journal of Accounting Research, pp.397-415 Gross, A.D, (2014). The path of lease resistance: How changes to lease accounting treatment may impact your business.Business Horizons,57(6), pp.759-765. Knubley, R., (2010). Proposed changes to lease accounting.Journal of Property Investment Finance,28(5), pp.322-327 Lim, S.C., (2014), Market Recognition of the Accounting Disclosure and Economic Benefits of Operating Leases: Evidence from Borrowing Costs and Credit Ratings. Ma W, (2011), Impact on Financial Statements of New Accounting model for leases available at https://digitalcommons.uconn.edu/cgi/viewcontent.cgi?article=1194context=srhonors_theses accessed on {23/01/2018} Moore, S. and Nagy, A., (2013), CONTRACT STRUCTURING UNDER THE NEW LEASE ACCOUNTING RULES: THE CASE OF CUSTOM DESIGN RETAIL, INC.Global Perspectives on Accounting Education,10, p.81 Singer, R, ( 2017), Accountinq for Leases Under the New Standard, Part 1: Definition and Classification of Leases and Lessee Accounting.CPA Journal,87(8). Singh, A.,( 2011). A restaurant case study of lease accounting impacts of proposed changes in lease accounting rules.International Journal of Contemporary Hospitality Management,23(6), pp.820-839.

Sunday, December 1, 2019

There ones was three brothers one of the brothers Essays (379 words)

There ones was three brothers one of the brothers is Winne de P oo h the famous bear of the TV ki ds show and the other is name S horty but his 6'8 and his a body bulder and his not that smar t the last brother his name is B iggy his 4' 3 and his is the smartest of all three. One day at 7pm there was a noc k in the door, bang bang bang , pooh told shorty to go see it is so shorty went to go see how was ate the door shorty picket in the pip hole and the DEA was in the door step dene shorty started to freaked out and went to wacke up P ooh and Biggy and P ooh slap shorty and he slap pooh back pooh said what going on shorty said that the DEA is ate the door dene the DEA nocked door down th ey tackeld Pooh and shorty and B iggy got away to the car and two cops went after them for 2 miles, Shorty said "oh my god I don't go to jail I should've listen to my mom she wanted me to be a doctor but I wanted to get rich fast now the DEA are chasing us'' then Shorty said 'stop being little girl and squirting''. Squirt squirt 'two DEA agents down call the military'' said the DEA behind there car,3 miles past in the radio said RPG water launcher in 200 meters shorty and biggy look at echuder and when they turned the rocket hit the left tier and the car flip over and hit a back yard , the military where approaching so Shorty and Biggy popped the door open .'' BANG ' one of the houses exploded so the brothers jumped the fence during the smoked and rounded to the side of a mobile home and waded till the cops left the area , a military convoyed stopped in front of the mobile home and two military solders jumped out of the convoyed and one of deme said ' search the perimeter ' , Shorty stranded to shake so Biggy said your shacking like a go go dancer tinted up ' and smacked Shorty behind the head