The Euthanasia Debate - 1211 Words

Euthanasia is defined as the painless killing of a terminally ill patient by means of lethal injection by a doctor in a controlled medical environment. Similarly, physician assisted suicide (PAS) is when a patient requests a lethal prescription from a doctor or pharmacist to end their life before a fatal disease does. The two are akin to each other and are almost interchangeable in definitions. Being a highly controversial topic, there is a plethora of arguments surrounding PAS, all very emotionally driven and opinionated. There are those who firmly believe that euthanasia should be legal, pointing to morality and ethics to defend their position. On the other side, of course, are those who are inflexibly against the idea of assisted†¦show more content†¦Ã¢â‚¬Å"†¦a 1990 Dutch report described a terminally ill patient whose death was accelerated by euthanasia in order to create more room for new patients† (Griswold 2). There are also concerns that euthanasia will b e taken to extreme limits closely resembling the Nazi practice of eugenics. During the Holocaust, Nazis actually started the practice of euthanasia, killing anyone deemed handicapped or not of the socialist party. This was the plan to create the perfect human race, eugenics. Any child under the age of three with any kind of deformity would be euthanized, along with any adult seen to be â€Å"unfit† (Griswold 3-4). What people fear now is that euthanasia will be used once more to â€Å"exterminate† children that are not perfectly healthy in every way, or adults with debilitating handicaps; thus repeating the actions of the Nazis. â€Å"It would be a shame to actively promote suicide at a time when this choice, which often traumatizes surviving family and friends, appears to be waning in popularity† (Pearson 2). There are many people who find PAS to be completely unnecessary, arguing that enough people commit suicide as it is and that PAS should not be promoted. L ately suicide rates have been declining, but with the legalization of PAS the rates are expected to increase. John Pearson writes: There are some signs of hastening death is losing its appeal as advances in medical science led to improved quality of life for those with depression, severe painShow MoreRelatedThe Debate Of Euthanasia And Euthanasia1429 Words   |  6 PagesINTRODUCTION: The debate of euthanasia is an ongoing one that’s shrouded with much controversy and ambiguity regarding the ethics of it in contemporary Australian society. However, the frequency of this topic being debated by physicians, influential figures and the media has become more prominent now than ever. In particular, in association with its impending legislation within Australian states. (The Royal Australian and New Zealand College of Psychiatrists,2012) Various types of euthanasia are recognisedRead MoreThe Debate About Euthanasia And Euthanasia1631 Words   |  7 PagesThe debates about euthanasia date all the way back to the 12th century. During this time, Christian values increased the public’s opinion against euthanasia. The church taught its followers that euthanasia not only injured individual people and their communities, but also violated God’s authority over life. This idea spread far and wide throughout the public until the 18th century when the renaissan ce and reformation writers attacked the church and its teachings. However, the public did not pay muchRead MoreThe Euthanasia Debate Essay1290 Words   |  6 Pagesthought of suicide, but is euthanasia the same thing? Do human beings have the right to choose death? â€Å"Americans have developed a paradoxical relationship with death-we know more about the causes and conditions surrounding death, but we have not equipped ourselves emotionally to cope with dying and death (Bender and B. Leone).† Death is a scary subject for all humans. And death caused by oneself, or suicide, is even scarier. Suicide on a medical terms, or euthanasia, confuses many people. ItRead More The Euthanasia Debate Essay1583 Words   |  7 PagesA long, ongoing battle in the institutional review boards, ethics committee and in the United states federal court is Physician assisted suicide (PAS) and euthanasia. PAS refers to â€Å"a third part action informed by the intended objective (at the ve ry least) to furnish a potential suicide with the lethal means necessary to end his or her bodily life† (Parteson 11). There are victims suffering in silence because of this issue and it calls for immediate action with a federal regulated law. The victimsRead MoreThe Debate Concerning The Morality Of Euthanasia915 Words   |  4 PagesAmericans , arguably more than any other nationality, have a right to their opinion and there exists few subjects that generate more opinions than does euthanasia. The debate concerning the morality of euthanasia parsimoniously rests on the moral assessment of whether or not the physician intentionally kills or intentionally let die the patient. An assumption has been perpetuated that there is a line of demarcation between intending to let die and intending to kill. This pseudo-practical barrierRead MoreThe Debate On Euthanasia Is Never Ending1263 Words   |  6 Pages The debate on euthanasia is never ending. It is an important topic that debates whether assisted death is ethical or In spite of this euthanasia is not discriminatory towards the mentally ill. They are reasons and law Euthanasia is ‘painless inducement of a quick death’. It is is a long living debate that challenges the morality of life. Due to its high controversy only certain countries have legalised the procedure however they have strict rules and procedures that must be followed. InRead MoreCritical Reflection : The Euthanasia Debate1652 Words   |  7 PagesReflection: The Euthanasia Debate Medical advancements and improved living conditions worldwide have increased the life span of our population (U.S. Department of State, 2015). As a result, many individuals are now living with degenerative or chronic ailments that require increased support (Vissers et al., 2013). Unfortunately, these illnesses often come with a â€Å"diminished quality of life† (Butler, Tiedemann, Nicol, Valiquet, 2013). These issues have brought forth the euthanasia debate, which posesRead MoreEssay about The Debate Over Euthanasia1216 Words   |  5 PagesThe Debate Over Euthanasia The controversy over euthanasia has recently become highly publicized. However, this issue is not a new debate. Society has voiced its opinions on the subject for hundreds of years. Euthanasia, which is Greek for good death, refers to the act of ending another person’s life in order to end their suffering and pain.1 Two forms, passive and active euthanasia, categorize the actions taken to end the person’s life. Passive euthanasia involves removing a patient’s lifeRead MoreEssay on The Debate of Euthanasia Legalization in Britain980 Words   |  4 PagesThe Debate of Euthanasia Legalization in Britain The term ‘Euthanasia’ comes from the Greek word for ‘easy death’. Is that not how we would like our end to be? Unfortunately, Euthanasia is one of the most controversial issues being debated about in society today. Formally called ‘mercy killing’, euthanasia is the act of purposely making or helping someone to die, instead of allowing nature to take it’s course. Basically, euthanasia means killing in the name of compassionRead MoreThe Ethical Debate On Non Voluntary Euthanasia963 Words   |  4 PagesThe ethical debate on non-voluntary euthanasia is a complex issue due to its multifaceted nature. This topic examines the morality of ending a human’s life in circumstances where the person is incapable of issuing explicit consent. These cases would include utilizing euthanasia on very young children or someone in a vegetative state. There lacks consent with young children since they cannot speak to provide consent. Explicit consent is lacking with someone in a vegetative state since they are

Postal and Traditional State Abbreviations Reference Guide

Wondering when to use abbreviations versus the full names when writing about states? As a general rule, the names of states should be spelled out when they appear in sentences  but abbreviated in other contexts. For example: Our family had been  transferred from Endicott, New York, to Raleigh, North Carolina. That was the word used by the people at IBM, transferred.  (David Sedaris, Naked, 1997)Both  men were raised in the Midwest   (Garfield in Ohio, Guiteau in Illinois) by a single, widowed parent.  (Sarah Vowell, Assassination Vacation, 2005) This rule applies also if you are writing something formal and following a style guide, such as the Chicago Manual of Style, MLA Style, American Psychological Association Publication Manual (APA), or Associated Press Style (AP).   When to Use State Abbreviations In bibliographies,  lists, charts where space is at a premium, reference lists, footnotes and endnotes, and in mailing addresses, state names are usually shortened  using the postal abbreviation. This applies to  Chicago Manual of Style  and the American psychological Association Style (APA). The two-letter, no-period state abbreviations recommended by the U.S. Postal Service (See Postal Abbreviations in the chart below.) should always be used where a Zone Improvement Plan (ZIP) code follows. These postal  abbreviations may also be used in any context where abbreviations are appropriate. Some writers and editors still prefer to use the older forms of state abbreviations. (See Traditional Abbreviations in the table below.) If you follow this practice, be consistent in your use of the traditional abbreviations, and remember that eight states (Alaska, Hawaii, Idaho, Iowa, Maine, Ohio, Texas, and Utah) are only rarely abbreviated when using the older (pre-ZIP code) forms. Why the ZIP Code Abbreviations Were Developed Before 1963, there were no ZIP  codes used on postal mail in the United States, and the U.S. Post Office preferred that people wrote out state and territory names  completely  to avoid confusion in sorting mail. In the early 1800s, it had established a standardized list of acceptable abbreviations, updating it in 1874. The list remained relatively unchanged until ZIP codes were introduced.   The addition of seven additional characters on a final address line (ZIP code plus two spaces) necessitated the shortening of state abbreviations to fewer characters. The Post Office aimed to fit the final address line into 23 characters to accommodate major addressing systems. U.S. or US for United States Finally, United States may be abbreviated to U.S. when used as an adjective, but in formal writing, its customarily spelled out as a noun. If you are following the Chicago Manual, youll remove the periods to become US except in bibliography or reference entries pertaining to U.S. statutes, court cases, and other legal-context usages, which retain the periods. If youre following APA or AP, you  will keep  the periods there too. MLA prefers to spell out United States as an adjective or a noun in running text. List of State Abbreviations This handy chart has both the postal and the traditional abbreviations, for your reference: STATE POSTAL ABBREVIATION TRADITIONAL ABBREVIATION Alabama AL Ala. Alaska AK Alaska Arizona AZ Ariz. Arkansas AR Ark. California CA Calif. Colorado CO Colo. Connecticut CT Conn. Delaware DE Del. District of Columbia DC D.C. Florida FL Fla. Georgia GA Ga. Hawaii HI Hawaii Idaho ID Idaho Illinois IL Ill. Indiana IN Ind. Iowa IA Iowa Kansas KS Kans. Kentucky KY Ky. Louisiana LA La. Maine ME Maine Maryland MD Md. Massachusetts MA Mass. Michigan MI Mich. Minnesota MN Minn. Mississippi MS Miss. Missouri MO Mo. Montana MT Mont. Nebraska NE Neb. or Nebr. Nevada NV Nev. New Hampshire NH N.H. New Jersey NJ N.J. New Mexico NM N.Mex. New York NY N.Y. North Carolina NC N.C. North Dakota ND N.Dak. Ohio OH Ohio Oklahoma OK Okla. Oregon OR Ore. or Oreg. Pennsylvania PA Pa. Rhode Island RI R.I. South Carolina SC S.C. South Dakota SD S.Dak. Tennessee TN Tenn. Texas TX Tex. or Texas Utah UT Utah Vermont VT Vt. Virginia VA Va. Washington WA Wash. West Virginia WV W.Va. Wisconsin WI Wis. or Wisc. Wyoming WY Wyo.

When Diving Into The Depths Of Buddhism And How A Non...

Before diving into the depths of Buddhism and how a non-theistic religion has strong morals as well as heightened sense of life. It is important to take a step back and see how Buddhism started out. Siddharhta Guatam was born into the rulers of a small kingdom near the present border of north India. Legend says that Siddhartha was born he was examined by several holy men who announced that he would be a great leader. He lived a life of luxury and at the age of sixteen met his wife Yasodhara and soon had a son Rahula. At that point he seemed to have everything h would ever need in life; however, he left his family and took it upon himself to find out about the origin of suffering and how to overcome it. He started out as a traveling monk who pushed his body to its near breaking point. Realizing that this was not the path to enlighten he was seeking he decided to try a different way. He began to meditate very deeply until one day his mind became clear and he understood the circle of li fe. From that point he started teaching to the men, women and the untouchables, which was unheard of at the time. Also at that point he received the title of the Buddha or awakened one. Buddha spent the next forty-five years of his life teaching the principals of Buddhism. Siddhartha s journey started out to figure out the origin of suffering and through enlightenment taught his followers a variety of lessons throughout the rest of his life. Buddha passed down several important lessons that

Financial Statements Relevance Corporate Finance

Question: Disucss about theFinancial Statements Relevancefor Corporate Finance. Answer: Introduction Financial statements play a key role in understanding a given companys financial performance by the stakeholders especially the shareholders. In this regard, the income statement tends to represent the profitability of the operations by highlighting the revenues earned through routine operations and the various expenses incurred therein. The balance sheet represents the financial position of the company at a given date usually the ending of a financial year or quarter and tends to reflect on the underlying liquidity and solvency for the company. The cash flow statement tends to measure the cash surplus or cash deficits that may occur during a given time period. This is imperative as at time the revenues in the income statement may not transform into cash or there may be timing difference between the receipt of revenues and expenses incurred which may be troublesome. These statements together provide a glimpse into the financial and operational performance of the financial statements in the past and predict the estimations for the future (Guerard, 2013). In this background, the financial statements of one of the leading home retailers of Australia i.e. JB-Hi Fi are analysed using ratio analysis as the primary tool so as to comment on the recent performance of the company and estimate the expectations in the future. Additionally the accounting policies of the company would also be reviewed. Accounting Policies The various accounting policies adhered by the company in relation to the various items such as inventory and sales, are in line with the applicable norms for the industry and relevant to the company. For instance, the recording of inventories is taken at the value which is lower between the realisable value and cost which is critical especially in the industry the company operates in as technological obsolescence could be sizable and hence it is imperative that the inventory captures the existing value of the inventory. Further, the revenue recognition, provisions and impairment are in line with the relevant provisions of the IFRS. Additionally, the fixed assets of the company are measured at either the historical cost or the fair value depending on the underlying asset. Fair value is primarily applied in case of land while machines and building are primarily measured at cost price in line with the relevant AASB standards. Thus, the accounting policies of the company are compliant w ith the applicable norms and accounting standards advocated by relevant authority or AASB (JB Hi Fi, 2016). Analysis of Relevant Ratios In order to analyse the performance of the company, ratio analysis would be performed as the analysis tool which would take into consideration the financial statements from FY2012 to FY2016 as indicated below. Profitability The profitability ratios for the company are summarised in the table below. The ratios represented above suggest that there is a constant improvement in the profit margins at gross level from FY2012 to FY2016. This is primarily on account of sourcing efficiency exhibited by the company primarily as it grows in size and is able to leverage economies of scale. However, the concerning observation is that the increase in gross margins has been declining and also almost eroded in FY2016 which may be attributed to the excessive competition in the industry and hence efficiency gains need to passed on to consumers. The profitability margins have exhibited a constant improvement primarily on account of decreasing cost on a per unit basis as the number of stores has constantly widened. The companys profit margin at the net level has also expanded over the given period primarily on improvement in gross profits. The ROA also shown an increasing trend primarily on the back of increased net profits coupled with fluctuations in the total asset base. However, unlike ROA, th ere is a decline in the ROE. This is apparent as it stood at 56.72% and 37.60% in FY2015 and FY2016 respectively. This may be attributed to rapid rise in equity on the back of high amount of retained earnings which has to lead to significant increase in equity in % terms as compared to profit. The asset turnover from FY2012 to FY2015 has shown an increasing trend but in FY2016 has reduced. This may be attributed to the higher increase in assets caused due to unexpected increase in inventories level at the end of FY2016 (JBHiFi, 2016) Liquidity The liquidity ratios for the company are summarised in the table below. It is apparent from the above table that the inventory turnover has increased in FY2013 indicating that the inventory levels were lower than expected as sales might have been higher in FY2013. In FY2014 and FY2015, the inventory levels have been rather moderate while in FY2016 due to higher inventory level, there has been a drop in the inventory turnover ratio. A steady downfall has been noticed in the receivables turnover which is indicative of the time delay experienced by the company in deriving cash for the credit sales. This may be attributed to the increasing competitive landscape where incentivising the buyers with long credit period and flexible EMIs becomes essential. Clearly this would have negative impact on the cash cycle as it would become longer and hence enhance the need for working capital. The current ratio has seen a major jump in FY2014. This potentially can be explained by the current liabilities decrease caused due to huge decrease in trade payables which stood a t $387 million at the end of FY2013 but reached $ 303 million at the end of FY2014. Further, in subsequent years, the decrease in the current ratio which is primarily on account of the rising trade payables outstanding at the end of FY2015 and FY2016. This is indicative of the higher competition which in turn leads to greater payables period so as to decrease the cash cycle and hence save on requirements in relation to working capital (JB Hi Fi, 2016;2014;2012). Solvency The solvency ratios for the company are summarised in the table below. The debt to equity ratio for the company has reduced from 0.82 at the end of FY2015 to 0.27 at the end of FY2016. The debt to equity ratio trend is highly dependent on the movement of the long term debt as the short term debt is negligible only for the company. Hence, the debt to equity ratio essentially mirrors the movement in long term debt. Also, the decreasing trend in the debt to equity ratio is also caused to an extent by the continuously increasing equity levels on the back of higher retained earnings due to high profits of the company. The interest coverage has grown stronger over the years and augers well for the company as the operating profit is significantly higher than the interest obligations (Graham Smart, 2012). Also, the interest obligations have also shown a decline in line with the long term debt. As a result, the company is in a strong position to honour its interest obligations and there is negligible risk in this regard. The long term debt to equity has shown a declining trend which was interrupted in FY2014 due to hike in non-current borrowings by about $ 55 million. Further, the declining trend is attributed to the increased equity on the back of higher retained earnings (JBHiFi, 2016;2014;2012). Market The market ratios for the company are summarised in the table below. Evident from the above table is that there is a surge in P/E ratio in FY2013 due to the doubling of firms stock price over the last year. This was on account of superior financial performance by the company and the significant growth potential that investors perceived in the company in the near future. Over the years, the company has met the market expectations and hence the P/E ratio has continued to be on FY2013 levels and shown marginal improvement. With regards to dividend yield, due to increase in price by almost 100% in FY2013, the dividend yield in the corresponding year has taken a hit. In subsequent years, the trend has been choppy but still a healthy dividend tiled of about 5.5 -6% is available for companys stock which is attractive for the investors. Besides, the stock also offers value for long term investors (JBHiFi, 2016). Conclusion Future Prospects From the above discussion, it is apparent that in the recent times despite high competition, the company has managed to retain its gross margins and infact has improved the net margins and hence has delivered a strong performance in terms of profitability. However, going forward, the margins would most likely be stagnant only considering the high competition that the industry is currently facing. Further, in relation to short term liquidity also, there has been an improvement in the current ratio and acid test ratio. This is favourable for the firm and indicates that in the near term there would not any difficulty to meet the obligations outstanding in the books of the company (Guerard, 2013). Also, the solvency concerns do not seem to hover on the company as its equity has increased due to higher retained earnings. As a result of increasing equity levels due to higher retained earnings, the solvency ratios are healthy during the given period and the trend observed in the period refl ects that solvency risks are minimal for the company. Further, the superior performance of the company has been aptly rewarded by the markets, which is reflected from the jump in P/E ratio led by price rise (Petty et, al., 2015). These entire factors auger well for the company and indicates for better times ahead for the company as it consolidates the various processes. Also, the company is embarking on an ambitious expansion plan in its major markets (Australia and New Zealand). This is likely to lead to improvement in the stock price further in the future on account of superior operational performance backed by an established brand name coupled with presence and high degree of operational efficiency. However, the macroeconomic environment would continue to be a vital aspect impacting the business prospects particularly the margins as in an adverse trading environment, various competitors launch discount schemes to attract consumers which tend to have adverse impact on the margins which may transform into tumbling of stock prices. References Graham, J Smart, S 2012, Introduction to corporate finance, 5th eds., South-Western Cengage Learning, Sydney Guerard, J 2013,Introduction to financial forecasting in investment analysis, 6th eds., Springer. New York JB Hi FI 2016, Annual Report 2016, JB Hi Fi, Available online from https://www.jbhifi.com.au/Documents/2016%20JB%20Hi-Fi%20Annual%20Report_ASX.pdf (Accessed on October 15, 2016) JB Hi FI 2014, Annual Report 2014, JB Hi Fi, Available online from https://www.jbhifi.com.au/Documents/Annual%20Reports/JB%20Hi_Fi%20Limited_Annual_Report_2014.pdf (Accessed on October 15, 2016) JB Hi FI 2012, Annual Report 2012, JB Hi Fi, Available online from https://www.jbhifi.com.au/Documents/Annual%20Reports/119_2012-09-14_11-11-23.pdf (Accessed on October 15, 2016) Petty, JW, Titman, S, Keown, AJ, Martin, P, Martin JD Burrow, M 2015, Financial Management: Principles and Applications, 6th eds., Pearson Australia, Sydney